As discussed in “Note 1. Background and Summary of Significant Accounting Policies,” the NDS International Entities met the held for sale criteria upon acquisition. As a result, the assets and liabilities of the NDS International Entities have been classified held for sale and are reported as assets held for sale and liabilities held for sale on the Consolidated Balance Sheet. The results of the NDS International Entities have been accounted for as discontinued operations and are reported as income or loss from discontinued operations, net of tax, for the period from the date of acquisition to March 31, 2026 on the Consolidated Statements of Operations.

The Company measured the net assets of the disposal group at fair value less costs to sell. Costs to sell represent incremental direct costs expected to be incurred in connection with the disposal. Fair value was determined based on

the valuation techniques noted in “Note 4. Acquisitions.” The assets and liabilities classified as held for sale on the Company’s Consolidated Balance Sheet as of March 31, 2026, include the following:


(Amounts in thousands)
Cash	$	9,184
Accounts receivable	6,957
Inventory	6,848
Other current assets	1,284
Property, plant and equipment	18,645
Other assets	533
Total assets held for sale	$	43,451

Current maturities of debt obligations	$	562
Accounts payable	2,776
Accrued expenses	8,669
Other liabilities	3,132
Total liabilities held for sale	$	15,139

The following table summarizes the major classes of items constituting the results from discontinued operations for presented in the Consolidated Statement of Operations for fiscal year 2026:


(Amounts in thousands)
Net sales	$	4,701
Cost of goods sold	3,427
Gross profit	1,274
Selling, general and administrative	2,364
Net loss from discontinued operations	$	(1,090)