CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current Assets
Cash and cash equivalents	$ 17,794	$ 18,460
Receivables, net (less allowance for credit loss of $3,338 and $1,190 at June 30, 2026, and December 31, 2025, respectively)	103,559	116,160
Inventory	408,416	382,741
Prepaid expenses	5,075	2,139
Refundable income taxes	0	3,209
Total current assets	534,844	522,709
Property, plant, and equipment	574,211	594,898
Less accumulated depreciation and amortization	(277,776)	(266,911)
Property, plant, and equipment, net	296,435	327,987
Operating lease right-of-use assets, net	11,056	13,847
Investment in joint venture	6,861	8,211
Intangible assets, net	206,079	244,696
Goodwill	0	115,667
Other assets	2,488	2,747
Total assets	1,057,763	1,235,864
Current Liabilities
Current maturities of long-term debt	6,400	6,400
Accounts payable	47,916	54,589
Contingent consideration	0	110,800
Federal and state excise taxes payable	4,474	5,755
Income taxes payable	3,188	0
Accrued expenses and other	14,511	22,507
Total current liabilities	76,489	200,051
Long-term debt, less current maturities	166,854	49,735
Convertible senior notes	196,342	196,183
Long-term operating lease liabilities	8,170	10,561
Other noncurrent liabilities	2,790	2,534
Deferred income taxes	16,305	60,010
Total liabilities	466,950	519,074
Commitments and Contingencies (Note 8)
Capital stock
Preferred, 5% non-cumulative; $10 par value; authorized 1,000 shares; issued and outstanding 437 shares	4	4
Common stock
No par value; authorized 40,000,000 shares; issued 23,125,166 shares at June 30, 2026 and December 31, 2025; and 21,411,844 and 21,294,315 shares outstanding at June 30, 2026 and December 31, 2025, respectively	6,715	6,715
Additional paid-in capital	327,964	330,872
Retained earnings	317,680	445,736
Accumulated other comprehensive loss	(746)	(373)
Treasury stock, at cost, 1,713,322 and 1,830,851 shares at June 30, 2026 and December 31, 2025, respectively	(60,804)	(64,518)
Total MGP Ingredients, Inc. stockholders’ equity	590,813	718,436
Noncontrolling interest	0	(1,646)
Total equity	590,813	716,790
Total liabilities and equity	$ 1,057,763	$ 1,235,864

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- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).