CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 29,891	$ 28,066
Investments	102,902	91,879
Receivables	21,384	22,241
Inventories	3,859	2,980
Other current assets	7,183	7,385
Total current assets	165,219	152,551
Property and equipment	380,622	380,491
Operating lease assets	33,637	32,215
Goodwill and other intangible assets	75,845	76,760
Investment partnerships	201,591	199,103
Other assets	8,202	8,302
Total assets	865,116	849,422
Current liabilities:
Accounts payable and accrued expenses	66,694	66,743
Loss and loss adjustment expenses	15,281	15,168
Unearned premiums	15,711	14,334
Current portion of lease obligations	14,359	14,855
Total current liabilities	112,045	111,100
Lease obligations	91,989	86,389
Line of credit	9,000	0
Deferred taxes	35,194	37,939
Asset retirement obligations	14,777	14,316
Other liabilities	348	348
Total liabilities	263,353	250,092
Shareholders’ equity
Common stock	1,138	1,138
Additional paid-in capital	385,594	385,594
Retained earnings	637,972	631,458
Accumulated other comprehensive loss	(2,179)	(2,518)
Treasury stock, at cost	(420,762)	(416,342)
Biglari Holdings Inc. shareholders’ equity	601,763	599,330
Total liabilities and shareholders’ equity	$ 865,116	$ 849,422