COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation From time to time, the Company may be involved in various claims and legal actions arising in the ordinary course of business. The Company establishes an accrued liability for legal proceedings only when those matters present loss contingencies that are both probable and reasonably estimable. As of December 31, 2025, the Company was not involved in any material legal proceedings regarding claims or legal actions against the Company. Unfunded Commitments As of December 31, 2025, LSF, an affiliate of the Manager, had $1.8 million of unfunded commitments related to loans held in LMF 2023-1 Financing. These commitments are not reflected on the Company's consolidated balance sheets. As of December 31, 2025, LSF, an affiliate of the Manager, had $10.1 million of unfunded commitments related to loans held in LMNT 2025-FL3 CLO. These commitments are not reflected in the Company's consolidated balance sheets. As of December 31, 2025, LSF, an affiliate of the Manager, had $3.3 million of unfunded commitments related to loans pledged to JPM Repurchase Agreement. These commitments are not reflected in the Company's consolidated balance sheets. As of December 31, 2025, LSF, an affiliate of the Manager, had $3.9 million of unfunded commitments related to loans pledged to NEB Loan Agreement. These commitments are not reflected in the Company's consolidated balance sheets. As of December 31, 2024, LCMT had $6.7 million of unfunded commitments related to loans held in the 2021-FL1 CLO. These commitments are not reflected on the Company's consolidated balance sheets. As of December 31, 2024, LSF, an affiliate of the Manager, had $28.2 million in unfunded commitments related to loans held in the 2021-FL1 CLO. These commitments are not reflected in the Company's consolidated balance sheets. As of December 31, 2024, LSF, an affiliate of the Manager, had $16.4 million of unfunded commitments related to loans held in LMF 2023-1 Financing. These commitments are not reflected in the Company's consolidated balance sheets. Future loan fundings comprise funding for capital improvements, leasing costs, interest and carry costs, and fundings will vary depending on the progress of the business plan and cash flows at the mortgage assets. Therefore, the exact timing and amounts of such future loan fundings are uncertain and will depend on the current and future performance of the underlying mortgage assets.

Lument Finance Trust, Inc. 10-K