As filed with the Securities and Exchange Commission on June 13, 2024. Registration No. 333-279347 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 200 Orlan ...

As filed with the Securities and Exchange Commission on May 30, 2024. Registration No. 333-279347 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 170 Orland ...

收入和利润（同比环比） - 2024年第一季度总营收为2148.7万美元，较2023年同期的1027.3万美元增长109.1%[193] - 2024年第一季度毛利润为1876.6万美元，毛利率约为87.3%[193] - 2024年第一季度归属于普通股股东的净亏损为134.9万美元，而2023年同期为净盈利808.6万美元[194] - 毛利润增加898.2448万美元，增幅91.8%，主要得益于主动管理业务收入增长[206] - 2024年第一季度归属于普通股股东的净亏损为134.9万美元，而2023年同期净收入为808.6万美元[228] - 2024年第一季度调整后净利润为670.4万美元，较2023年同期的762.5万美元下降12.1%[228] - 2024年第一季度调整后EBITDA为1157.6万美元，较2023年同期的835.8万美元增长38.5%[232] - 2024年第一季度调整后EBITDA利润率为53.9%，较2023年同期的81.4%下降27.5个百分点[232] - 2023年第一季度毛利润为190.47万美元，毛利率为30%[259] - 2023年第一季度净亏损及综合亏损为65.68万美元[270] - 2023年第一季度调整后EBITDA为亏损64.63万美元，调整项包括折旧费用3036美元、所得税拨备2289美元、利息收入724美元、利息费用5862美元[270] 成本和费用（同比环比） - 收入成本（不含折旧和摊销）增加223.0662万美元，增幅455.7%，主要因薪酬、与保险单购买活动相关的140.0033万美元佣金增长以及32.2607万美元非现金股权激励费用[202][204] - 销售和营销费用增加120.094万美元，增幅164.7%，主要用于支持主动管理增长战略的广告成本[207] - 一般及行政费用增加1065.6607万美元，增幅1529.2%，主要包含577.0764万美元非现金股权激励费用和289.3723万美元薪酬费用[208] - 折旧和摊销费用增加168.1011万美元，增幅高达161,170.8%，与收购Abacus无形资产摊销相关[209] - 利息支出增加331.3062万美元至367.0445万美元，增幅927.0%，主要与多项票据利息相关[212][213] - 2023年第一季度总收入成本为122.96万美元，关联方收入成本为316.57万美元[258] - 2023年第一季度运营费用中，一般及行政费用为255.1万美元，折旧费用为3036美元[260][261] 各条业务线表现 - 主动管理收入为1979.7万美元，较2023年同期的997.1万美元大幅增长98.6%[193][197] - 2024年第一季度新增发行业务收入147.2万美元，去年同期为零[193] - 投资组合服务收入为21.8万美元，较2023年同期的30.3万美元下降28.0%[193] - 发起业务收入从零增至147.225万美元，源于2023年6月30日收购的Abacus[201] - 主动管理业务总收入增加982.6481万美元，增幅98.6%，毛利润增加903.2445万美元，增幅92.1%[220] - 2023年第一季度发起业务收入为156.37万美元[255] - 2023年第一季度关联方收入为473.63万美元，主要为Nova基金发起34笔保单总价值3998.54万美元，以及为LMA发起34笔保单总价值7768.58万美元[256] 投资组合与保单表现 - 按公允价值计价的保单总面值为5.07亿美元，对应公允价值为1.25亿美元[199] - 按投资法计价的保单总面值为3090万美元，对应账面价值为143.4万美元[198] - 按公允价值法计价的保单在2024年第一季度售出93份，平均实现收益率为16.0%[199] - 按投资法计价的保单在2024年第一季度售出0份，去年同期售出39份，平均实现收益率为15.3%[199] - 2024年第一季度服务保单数量为746份，同比增长40.0%[237] - 2024年第一季度服务保单价值为10.55亿美元，同比增长24.9%[237] - 2023年第一季度保单发起数量为112份[272] 其他财务数据 - 未实现投资收益增加103.9746万美元，增幅830.3%，主要因标普500指数期权公允价值变动[210] - 债务公允价值变动损失增加175.9194万美元，增幅184.5%，主要因市场指数票据的无风险公允价值变动[211] - 截至2024年3月31日，公司现金及现金等价物为6538.7万美元，较2023年底的2558.9万美元增长155.5%[238] - 2024年第一季度经营活动产生的净现金为226.7万美元，而2023年同期为净流出1738.1万美元[242] - 2024年第一季度融资活动提供的净现金为3753.7万美元，主要来自债务发行收益3487.3万美元[245] - 截至2023年3月31日，公司主要流动性来源为现金及现金等价物61.29万美元[273] - 2023年第一季度经营活动所用现金净额为77.39万美元，投资活动所用现金净额为7.05万美元，融资活动所用现金净额为1411美元[274] - 截至2023年3月31日，公司合同义务包括一年内到期的运营租赁义务24.7万美元以及一至两年内到期的5.04万美元[279]

As filed with the Securities and Exchange Commission on May 10, 2024. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) Orlando, Florida 32835 (8 ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number 001-39403 Abacus Life, Inc. (Exact name of registrant as specified in its charter) (State or other jurisdic ...

Table of Contents As filed with the Securities and Exchange Commission on February 9, 2024. Registration No. 333-276795 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.20549 AMENDMENT NO. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Id ...

Table of Contents As filed with the Securities and Exchange Commission on January 31, 2024. Registration No. 333-[ ] UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) 2101 ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number 001-39403 Abacus Life, Inc. (Exact name of registrant as specified in its charter) Delaware 85-1210472 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 2101 Park Center Drive, Suite 170 O ...

Table of Contents As filed with the Securities and Exchange Commission on November 1, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 3 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 (State or Other Jurisdiction of Incorporation or Organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer I ...

Table of Contents As filed with the Securities and Exchange Commission on October 30, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 2 TO FORM S-1 REGISTRATION STATEMENT Orlando, Florida 32835 (800) 561-4148 (Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service) UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) Delaware 6282 85-1210472 ...