v3.26.1
Reconciliation of Financial Statements to Form 5500
12 Months Ended
Dec. 31, 2025
Covista Retirement Plan (the "Plan")  
Reconciliation of Financial Statements to Form 5500  
Reconciliation of Financial Statements to Form 5500

9. Reconciliation of Financial Statements to Form 5500

The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500:

December 31,

2025

2024

Net assets available for benefits per the financial statements

$

706,346,972

$

612,693,441

Deemed participant loans

(616,390)

(628,335)

Adjustment for participant and employer contributions receivable allocated to participant accounts

 

(2,693,127)

 

(2,371,231)

Net assets available for benefits per Form 5500

$

703,037,455

$

609,693,875

The following is a reconciliation of changes in net assets available for benefits per the financial statements to the Form 5500:

Year Ended December 31,

2025

2024

Net increase in net assets available for benefits per the financial statements

$

93,653,531

$

72,084,206

Adjustment for deemed loans

11,945

(75,686)

Adjustment for participant and employer contributions

(321,896)

(650,374)

Net income per Form 5500

$

93,343,580

$

71,358,146