v3.26.1
Segment Reporting
6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment Reporting
12. BUSINESS SEGMENTS
The Company has operating segments comprising three strategic business units: EES, CSS and UBS. These operating segments are equivalent to the Company’s reportable segments. The President and Chief Executive Officer serves as the Company’s Chief Operating Decision Maker (“CODM”). The CODM evaluates the performance of the Company’s reportable segments based on Adjusted earnings before interest, taxes, depreciation and amortization (“Adjusted EBITDA”), which is the Company’s measure of segment profit or loss.
The Company incurs corporate costs primarily related to treasury, tax, information technology, finance, legal and other centralized functions. The Company also has various corporate assets. Segment assets may not include jointly used assets, but segment results include allocations related to those assets. Interest expense and other non-operating items are either not allocated to the segments or reviewed on a segment basis. Corporate expenses and assets not directly identifiable with a reportable segment are reported in the tables below to reconcile the reportable segments to the Consolidated Financial Statements.