v3.26.1
Related Party Transactions (Tables)
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions

Balances with related parties, in addition to those disclosed in Note 3, were as follows as of the periods noted:

 

 

 

March 31, 2026

 

 

December 31, 2025

 

 

 

(in thousands)

 

Assets

 

 

 

 

 

 

Current assets:

 

 

 

 

 

 

Due from related party

 

$

5,027

 

 

$

 

Prepaid to related party, current portion

 

 

2,796

 

 

 

2,984

 

Non-current assets:

 

 

 

 

 

 

Prepaid to related party

 

 

9,366

 

 

 

10,378

 

Right-of-use assets under operating leases

 

 

169,500

 

 

 

 

Right-of-use assets under financing leases, net

 

 

59,141

 

 

 

 

Liabilities

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

Operating leases, current portion

 

$

20,267

 

 

$

 

Financing leases, current portion

 

 

1,825

 

 

 

 

Financial liabilities, current portion

 

 

21

 

 

 

 

Non-current liabilities:

 

 

 

 

 

 

Operating leases

 

 

180,281

 

 

 

 

Financing leases

 

 

91,732

 

 

 

 

Financial liabilities

 

 

667

 

 

 

 

Transactions with related parties, in addition to those disclosed in the condensed consolidated statements of operations, were as follows for the periods noted:

 

 

 

For the Three Months
Ended March 31,

 

 

 

2026

 

 

2025

 

 

 

(in thousands)

 

Site operating expenses

 

$

4,188

 

 

$

 

General and administrative expenses

 

 

1,456

 

 

 

 

Depreciation and amortization

 

 

451

 

 

 

 

Interest and other financial expenses

 

 

1,113

 

 

 

 

Schedule of Components of the Net Transfers to ARKO Parent Prior to the IPO, the components of the net transfers to ARKO Parent were as follows:

 

For the Three Months
Ended March 31,

 

 

2026

 

 

2025

 

 

(in thousands)

 

Net investments attributable to ARKO Parent-controlled sites converted to fuel
  supply or consignment locations during the year and transfer of certain assets to
  the Company

 

$

(1,687

)

 

$

624

 

Share-based compensation granted by ARKO Parent

 

 

114

 

 

 

262

 

Net transfers from (to) ARKO Parent

 

 

7,230

 

 

 

(7,541

)

 

 

$

5,657

 

 

$

(6,655

)