v3.26.1
Note 7 - Property and Equipment
12 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Property, Plant, and Equipment [Text Block]

Note 7 Property and Equipment

 

  

December 31,

 
  

2025

  

2024

 
  

(in thousands)

 

Solar system facilities

 $20,638  $9,052 

Computer software

  2,405   2,398 

Machinery and equipment

  848   703 

Computers and computer hardware

  221   220 

Office equipment and other

  351   284 

Construction in progress

  7,730   15,789 
   32,193   28,446 

Less: accumulated depreciation

  (3,890)  (3,200)

Property and equipment, net

 $28,303  $25,246 

 

As discussed above, on July 4, 2025, the OBBB was enacted into law. In light of this new law, the Company evaluated the financial viability of all its solar projects and its qualification for the federal solar investment tax credits. The Company identified several projects that will be discontinued and assessed the values of the related assets accumulated included in construction in progress and assessed the carrying values for impairment. In the fourth quarter of 2025, the Company recognized an impairment of assets of $0.4 million in the consolidated statement of income. In the fourth quarter of 2025, the Company transferred $2.7 million worth of solar panels that were allocated to discontinued community solar projects of Genie Solar from construction in progress to inventories. 

 

In 2024, the Company discontinued several projects of Genie Solar as a result of lack of viability. The Company recognized an impairment of assets of $0.2 million related to costs previously capitalized in the property and equipment accounts in the consolidated balance sheets. 

 

Property and equipment depreciation expenses were $0.7 million, $0.6 million and $0.1 million in the years ended December 31, 2025, 2024 and 2023, respectively.

 

In 2024, the Company transferred $1.1 million worth of solar panels that are intended to be used in Genie Solar projects from inventories to construction in progress related to solar panels expected to be used in the solar project by Genie Solar.