v3.26.1
Business Segments (Tables)
3 Months Ended
Mar. 31, 2026
Business Segments  
Schedule of segment reporting information

2026

HFS - South

WHS

Government

All Other

  ​ ​ ​

Total

For the Three Months Ended March 31, 2026

  ​ ​ ​

  ​ ​ ​

Revenue

$

33,057

$

23,620

$

13,443

$

2,661

(a)

$

72,781

Less: Adjusted Cost of Sales (b)

Labor costs

$

9,953

$

2,413

$

2,695

$

1,135

$

16,196

Outside services

83

45

1

129

Community operating costs

12,845

3,410

5,181

1,570

23,006

Costs of construction

7

6,504

6,511

Repairs and maintenance

1,212

410

548

85

2,255

Other costs

554

1,573

63

36

2,226

Adjusted gross profit

$

8,403

$

9,265

$

4,955

$

(165)

$

22,458

Depreciation of specialty rental assets

$

4,276

$

4,036

$

6,395

$

868

$

15,575

Capital expenditures (c)

$

1,217

$

43,754

$

63

$

20

Total Assets

$

159,521

$

142,110

$

115,103

$

19,984

$

436,718

2025

HFS - South

WHS

Government

All Other

  ​ ​ ​

Total

For the Three Months Ended March 31, 2025

Revenue

$

36,068

$

5,204

$

25,717

$

2,908

(a)

$

69,897

Less: Adjusted Cost of Sales (b)

Labor costs

$

9,779

$

82

$

1,438

$

1,101

$

12,400

Outside services

83

14

70

167

Community operating costs

13,105

83

4,345

1,512

19,045

Costs of construction

3,744

3,744

Repairs and maintenance

1,469

5

596

106

2,176

Other costs

599

7

90

33

729

Adjusted gross profit

$

11,033

$

1,269

$

19,178

$

156

$

31,636

Depreciation of specialty rental assets

$

4,493

$

370

$

7,931

$

878

$

13,672

Capital expenditures (c)

$

2,653

$

15,647

$

2,598

$

18

Total Assets (as of December 31, 2025)

$

165,406

$

63,934

$

157,460

$

21,100

$

407,900

(a)Revenues from segments below the quantitative thresholds are reported in the “All Other” category previously described.
(b)The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM. There are no intersegment expenses. Note that community operating costs consist primarily of catering food purchases, lodge supplies, apparel and uniform expenses, linen expenses, operating lease expense for land, facilities, and equipment to service certain communities, property taxes, and utility costs. Other costs includes transportation and travel expenses, including the cost of relocating community assets.
(c)The primary difference between capital expenditures allocated to segments included in the tables above and total capital expenditures for the Company is the amount of expenditures incurred for corporate unallocated amounts, which is not included in the segment information. Such unallocated corporate capital expenditure amounts for the three months ended March 31, 2026 and 2025 were approximately $0.4 million and approximately $0.2 million, respectively.
Schedule of reconciliation of total segment adjusted gross profit

For the Three Months Ended

March 31, 2026

  ​ ​ ​

March 31, 2025

Total reportable segment adjusted gross profit

$

22,623

$

31,480

Other adjusted gross profit

 

(165)

 

156

Depreciation and amortization

 

(19,596)

 

(17,645)

Selling, general, and administrative expenses

 

(14,557)

 

(14,805)

Other expense, net

 

(2,628)

 

(262)

Loss on extinguishment of debt

(2,370)

Interest expense, net

 

(892)

 

(4,329)

Consolidated loss before income taxes

$

(15,215)

$

(7,775)

Schedule of reconciliation of total segment assets to total consolidated assets

  ​ ​ ​

March 31, 2026

December 31, 2025

Total reportable segment assets

$

416,734

$

386,800

Other assets (d)

 

21,421

 

22,398

Other unallocated amounts

 

101,385

 

121,007

Total Assets

$

539,540

$

530,205

Schedule of unallocated assets consist of the following as reported in the consolidated balance sheets

  ​ ​ ​

March 31, 2026

  ​ ​ ​

December 31, 2025

Total current assets

$

58,606

$

73,338

Other intangible assets, net

 

35,969

 

39,332

Operating lease right-of-use assets, net

5,204

6,544

Deferred financing costs revolver, net

 

1,581

 

1,793

Other non-current assets (e)

25

Total other unallocated amounts of assets

$

101,385

$

121,007

(e)Other non-current assets in the table above excludes allocated deposits for specialty rental assets of approximately $6.9 million and $0 as of March 31, 2026 and December 31, 2025, respectively, all of which is allocated to the WHS segment as a component of WHS Total Assets and is included in the Total reportable segment assets above.  Refer to Note 6 for discussion of deposits for specialty rental assets.