v3.26.1
Redeemable Non-Controlling Interests in Subsidiary
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Redeemable Non-Controlling Interests in Subsidiary
NOTE 8 — Redeemable Non-Controlling Interests in Subsidiary
The following table presents the Company and the non-controlling interest (“NCI”) ownership percentage of the membership interests in OpCo as of the following periods:
March 31,December 31,
20262025
Non-controlling interest holders60.7 %62.2 %
NET Power Inc.39.3 %37.8 %
The Company measures redeemable NCI each quarter at the higher of its book value or its redemption value. As of March 31, 2026 and December 31, 2025, the Company measured redeemable NCI at book value. The adjustment to record redeemable NCI at book or redemption value is recorded through Additional paid-in capital on the condensed consolidated statement of shareholders' equity and mezzanine shareholders' equity.
OpCo’s net loss before income tax was attributed to redeemable NCI holders at 61.8% for the three months ended March 31, 2026. OpCo’s net loss before income tax was attributed to redeemable NCI holders at 64.4% for the three months ended March 31, 2025.