EXHIBIT 99.2

Vector Group Ltd.

Condensed Consolidating Financial Statements

June 30, 2024

(in thousands of dollars)

Presented herein are Condensed Consolidating Balance Sheet as of June 30, 2024 and the related Condensed Consolidating Statements of Operations for the six months ended June 30, 2024 of Vector Group Ltd. (Parent/Issuer), the guarantor subsidiaries (Subsidiary Guarantors) and the subsidiaries that are not guarantors (Subsidiary Non-Guarantors).

CONDENSED CONSOLIDATING BALANCE SHEETS

	June 30, 2024
					Subsidiary				Consolidated
	Parent/		Subsidiary		Non-		Consolidating		Vector Group
	Issuer		Guarantors		Guarantors		Adjustments		Ltd.
ASSETS:
Current assets:
Cash and cash equivalents	$	240,893	$	149,162	$	703	$	—	$	390,758
Investment securities at fair value	140,983		—		—		—		140,983
Accounts receivable - trade, net	—		29,637		—		—		29,637
Intercompany receivables	2,980		—		—		(2,980)		—
Inventories	—		105,132		—		—		105,132
Income taxes receivable, net	14,484		—		20,686		(34,587)		583
Other current assets	1,635		12,197		262		—		14,094
Total current assets	400,975		296,128		21,651		(37,567)		681,187
Property, plant and equipment, net	632		35,158		7,819		—		43,609
Long-term investment securities	46,789		—		—		—		46,789
Investments in real estate ventures	—		—		116,849		—		116,849
Operating lease right-of-use assets	6,484		4,893		—		—		11,377
Investments in consolidated subsidiaries	297,720		—		—		(297,720)		—
Intangible assets	—		107,511		—		—		107,511
Other assets	14,286		64,611		7,802		—		86,699
Total assets	$	766,886	$	508,301	$	154,121	$	(335,287)	$	1,094,021
LIABILITIES AND STOCKHOLDERS' DEFICIENCY:
Current liabilities:
Intercompany payables	$	—	$	581	$	2,399	$	(2,980)	$	—
Income taxes payable, net	—		34,587		—		(34,587)		—
Current payments due under the Master Settlement Agreement	—		131,200		—		—		131,200
Current operating lease liability	1,742		2,444		—		—		4,186
Other current liabilities	37,658		106,219		536		—		144,413
Total current liabilities	39,400		275,031		2,935		(37,567)		279,799
Notes payable, long-term debt and other obligations, less current portion	1,374,266		—		—		—		1,374,266
Non-current employee benefits	62,824		5,939		—		—		68,763
Deferred income taxes, net	(4,947)		27,921		30,923		—		53,897
Non-current operating lease liability	5,046		2,716		—		—		7,762
Other liabilities, including litigation accruals and payments due under the Master Settlement Agreement	3,643		18,916		321		—		22,880
Total liabilities	1,480,232		330,523		34,179		(37,567)		1,807,367
Commitments and contingencies
Total stockholders' (deficiency) equity	(713,346)		177,778		119,942		(297,720)		(713,346)
Total liabilities and stockholders' deficiency	$	766,886	$	508,301	$	154,121	$	(335,287)	$	1,094,021

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS

			Six Months Ended June 30, 2024
					Subsidiary				Consolidated
	Parent/		Subsidiary		Non-		Consolidating		Vector Group
	Issuer		Guarantors		Guarantors		Adjustments		Ltd.
Revenues	$	—	$	696,481	$	515	$	(515)	$	696,481
Expenses:
Cost of sales	—		462,495		—		—		462,495
Operating, selling, administrative and general expenses	17,482		40,475		713		(515)		58,155
Litigation settlement and judgment expense	—		264		—		—		264
Management fee expense	—		7,326		—		(7,326)		—
Operating (loss) income	(17,482)		185,921		(198)		7,326		175,567
Other income (expenses):
Interest expense	(52,419)		(1,613)		—		—		(54,032)
Equity in losses from real estate ventures	—		—		(11,934)		—		(11,934)
Equity in earnings from investments	1,497		—		—		—		1,497
Equity in earnings in consolidated subsidiaries	126,609		—		—		(126,609)		—
Management fee income	7,326		—		—		(7,326)		—
Other, net	8,558		3,484		(72)		—		11,970
Income (loss) before provision for income taxes	74,089		187,792		(12,204)		(126,609)		123,068
Income tax benefit (expense)	14,889		(52,019)		3,040		—		(34,090)
Net income	$	88,978	$	135,773	$	(9,164)	$	(126,609)	$	88,978
Comprehensive income (loss)	$	89,092	$	135,839	$	(9,164)	$	(126,675)	$	89,092