v3.26.1
Goodwill and Other Intangible Assets, net
6 Months Ended 12 Months Ended
Dec. 31, 2025
Jun. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]    
Goodwill and Other Intangible Assets, net
7.
Goodwill and Other Intangible Assets, net
Goodwill
Goodwill totaled $516.6 million as of both June 30, 2025 and December 31, 2025 and relates to prior acquisitions.
 
 
Other Intangible Assets
Other intangible assets, net consisted of the following (in thousands):
 
    
Estimated Useful
Lives (Years)
    
June 30,
2025
   
December 31,
2025
 
Amortizable:
       
Costs:
       
Customer relationships
    
12-15
     $ 213,202     $ 213,202  
Trade names
    
3-15
       125,579       125,579  
Backlog
    
1-2
       68,454       68,454  
Noncompete agreements
     5        8,854       8,854  
Trademarks
     10        —         94  
     
 
 
   
 
 
 
Total amortizable intangibles
        416,089       416,183  
     
 
 
   
 
 
 
Accumulated amortization:
       
Customer relationships
        (18,784     (26,121
Trade name
        (11,634     (16,100
Backlog
        (45,963     (58,640
Noncompete agreements
        (2,437     (3,322
Trademarks
        —         (3
     
 
 
   
 
 
 
Total accumulated amortization
        (78,818     (104,186
     
 
 
   
 
 
 
Other intangible assets, net
      $ 337,271     $ 311,997  
     
 
 
   
 
 
 
Amortization expense for the three and six months ended December 31, 2024 was $14.9 million and $32.4 million, respectively. Amortization expense for the three and six months ended December 31, 2025 was $12.5 million and $25.3 million, respectively.
8.
Goodwill and Other Intangible Assets
Goodwill
Goodwill totaled $516.6 million as of June 30, 2024 and 2025 and relates to the acquisitions of MGM, PwrQ, States and VanTran. During the period from the MGM Acquisition Date to June 30, 2025, there were no impairment charges related to goodwill. Changes in the carrying value of goodwill from Inception through June 30, 2025 are shown below (in thousands):
 
    
Goodwill
 
Balance at Inception
   $ —   
Acquisition of MGM
     216,733  
Acquisition of PwrQ
     44,709  
Acquisition of States
     25,053  
Acquisition of VanTran
     230,134  
  
 
 
 
Balance at June 30, 2024 and 2025
   $ 516,629  
  
 
 
 
 
 
Other Intangible Assets
Other intangible assets, net consists of the following (in thousands):
 
           
Successor
 
    
Estimated Useful
    
June 30,
 
    
Lives (Years)
    
2024
   
2025
 
Amortizable:
       
Costs:
       
Customer relationships
    
12-15
     $ 213,202     $ 213,202  
Trade names
    
3-15
       125,579       125,579  
Backlog
    
1-2
       68,454       68,454  
Noncompete agreements
     5        8,854       8,854  
     
 
 
   
 
 
 
Total Amortizable Intangibles
        416,089       416,089  
     
 
 
   
 
 
 
Accumulated amortization:
       
Customer relationships
        (4,108     (18,784
Trade name
        (2,703     (11,634
Backlog
        (12,665     (45,963
Noncompete agreements
        (666     (2,437
     
 
 
   
 
 
 
Total Accumulated Amortization
        (20,142     (78,818
     
 
 
   
 
 
 
Total Other Intangible Assets, Net
      $ 395,947     $ 337,271  
     
 
 
   
 
 
 
Amortization expense related to intangible assets amounted to $20.1 million and $58.7 million from Inception to June 30, 2024 and the year ended June 30, 2025 (Successor), respectively. Estimated future annual amortization expense for the above amortizable intangible assets are as follows (in thousands):
 
Year Ending June 30,
  
Amortization
Expense
 
2026
   $ 47,869  
2027
     25,280  
2028
     25,044  
2029
     24,250  
2030
     22,834  
Thereafter
     191,994  
  
 
 
 
   $ 337,271