v3.26.1
Note 9 - Other Current Assets and Other Assets
12 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Other Assets Disclosure [Text Block]

Note 9  Other Current Assets and Other Assets

 

Other current assets consist of the following:

 

  

December 31,

 
  

2025

  

2024

 
  

(in thousands)

 

Investments in equity securities—current

 $8,770  $6,707 

Investment property—current

  5,782    

Assets held for sale

  1,060    

Fair value of derivative contracts—current

  357   582 

Other assets

  1,185   1,204 

Total current assets

 $17,154  $8,493 

 

In the fourth quarter of 2025, the Company evaluated the financial viability of solar construction projects for commercial and industrial customers (C&I Projects) after the enactment of the OBBB. The Company decided to discontinue several C&I Projects and market other projects for sale to other contractors to continue the projects. The costs related to the C&I projects are included in the prepaid expense account in the consolidated balance sheet. The Company recorded an aggregate of $0.2 million impairment of assets related to the C&I Projects. In the fourth quarter of 2025, the Company transferred $0.4 million worth of solar panels that were allocated to discontinued C&I projects of Genie Solar from prepaid expenses to inventories.

 

In the fourth quarter of 2025, the Company initiated a plan to sell an uncompleted C&I Project to another contractor. The carrying value of C&I Project included in the prepaid expense account of $1.1 million was reclassified as assets and liabilities held for sale and reported at the lower of cost and fair value less cost to sell. The Company used the market approach to estimate the fair values of assets held for sale based on the current offer from independent third parties.

 

Other assets consist of the following:

 

  

December 31,

 
  

2025

  

2024

 
  

(in thousands)

 

Investments in equity securities—noncurrent

 $10,126  $5,673 

Security deposits

  9,263   8,562 

Investment property—noncurrent

     3,957 

Right-of-use assets, net of amortization

  873   1,819 

Fair value of derivative contracts—noncurrent

  204   285 

Other assets

  87   2,069 

Total other assets

 $20,553  $22,365