A-Mark Precious Metals, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Related Party Transactions (Tables)

Related Party Transactions (Tables)

12 Months Ended

Jun. 30, 2023

Our related party net receivables and payables balances were as shown below (in thousands):


	June 30, 2023						June 30, 2022
	Receivables			Payables			Receivables			Payables
Stack's Bowers Galleries	$	534	(1)	$	—		$	—		$	1,802	(3)
Equity method investees		737	(1)		2,977	(2)		3,060	(1)		173	(3)
	$	1,271		$	2,977		$	3,060		$	1,975

(1)

Balance includes trade receivables and other receivables, net

(2)

Balance includes note payables, trade payables, and other payables, net

(3)

Balance includes trade and other payables, net

Schedule of Sales and Purchases of Related Parties

Our sales and purchases with companies deemed to be related parties were as follows (in thousands):


	Year Ended June 30,
	2023				2022				2021
	Sales		Purchases		Sales		Purchases		Sales			Purchases
Stack's Bowers Galleries	$	153,409	$	49,460	$	95,271	$	51,220	$	59,037		$	66,122
Equity method investees		1,212,936		45,651		756,583		48,529		1,622,199	(1)		17,020	(1)
SilverTowne L.P.		—		—		—		—		16,837			4,827
	$	1,366,345	$	95,111	$	851,854	$	99,749	$	1,698,073		$	87,969

(1)

Includes sales and purchases activity with JMB, which the Company fully acquired in March 2021.

Schedule of Interest Income

We earned interest income on loans made to Stack's Bower Galleries and from financing arrangements (including repurchase agreements) with affiliated companies, as set forth below (in thousands):


	Year Ended June 30,
	2023		2022		2021
Interest income from secured loans receivables	$	—	$	155	$	249
Interest income from finance products and repurchase arrangements		7,839		6,668		8,042	(1)
	$	7,839	$	6,823	$	8,291

(1) Includes JMB's interest income from the beginning of the period through acquisition date.