
	March 31,
	2026		2025
Accrued payroll	$	77,428	$	37,285
Customer advances, deposits, and rebates	34,692		17,368
Current ROU lease liabilities	31,523		9,961
Tax refund payable to previous owner of Kito Crosby	20,000		—
Accrued income taxes payable	8,300		9,646
Accrued health insurance	7,462		2,813
Short term pension liabilities	5,614		3,709
Accrued general and product liability costs	4,400		4,400
Short term derivative liabilities	2,524		336
Other accrued liabilities	57,066		28,389
	$	249,009	$	113,907


	March 31,
	2026		2025
Noncurrent deferred tax liability	$	324,317	$	28,302
Accrued long-term pension cost	81,481		62,675
Non-current ROU lease liabilities	64,195		59,735
Accrued general and product liability costs	28,796		15,046
Accumulated other postretirement benefit obligation	5,352		3,434
Long term derivatives liabilities	4,602		3,439
Long term accrued environmental liabilities	3,649		1,901
Federal income tax payable	1,406		—
Other non-current liabilities	11,353		4,006
	$	525,151	$	178,538

For the years ended March 31, 2026 and March 31, 2025, the Accrued general and product liability costs are presented gross of estimated recoveries of $19,959,000 and $6,995,000, respectively. Refer to Note 16 for additional information.

The acquisition of Kito Crosby contributed $100,141,000 and $349,739,000 to the increase in accrued liabilities and non-current liabilities, respectively, since March 31, 2025.