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INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
8 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2025
Amount    
U.S. federal statutory tax rate   $ 31,879
State and local income taxes, net of federal income tax effect   2,161
Effect of changes in state tax laws or rates enacted in the current period   (13)
Return to provision - temporary differences deferred   (11)
Income tax expense   $ 34,016
Effective Tax Rate    
U.S. federal statutory tax rate 21.00% 21.00%
State and local income taxes, net of federal income tax effect 1.60% 1.40%
Effect of changes in state tax laws or rates enacted in the current period   0.00%
Return to provision - temporary differences deferred   0.00%
Income tax expense 22.60% 22.40%