v3.26.1
Income Taxes
3 Months Ended
Mar. 31, 2026
Income Taxes  
Income Taxes

Note 14. Income Taxes

The following table sets forth the Company’s income tax provision for the periods indicated:

Three Months Ended

March 31, 

  ​ ​ ​

2026

  ​ ​ ​

2025

  ​ ​ ​

(in thousands)

Income before taxes

$

10,052

$

30,862

Income tax provision

3,632

 

5,577

Net income

$

6,420

$

25,285

Income tax provision as a percentage of income before income taxes

36.1

%

 

18.1

%

Valuation Allowance

In assessing the need for a valuation allowance, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will be realized. Ultimately, realization depends on the existence of future taxable income. Management considers sources of taxable income such as income in prior carryback periods, future reversal of existing deferred taxable temporary differences, tax-planning strategies, and projected future taxable income.

The Company continues to record a full valuation allowance on the net deferred income tax assets of its French subsidiary and its U.K. subsidiaries, and will continue to do so until the subsidiaries generate sufficient taxable income to realize their respective deferred income tax assets.

The Company also records a valuation allowance on net deferred income tax assets in states where it files separately and will continue to do so until sufficient taxable income is generated to realize these state deferred income tax assets.