| Schedule of Related Party Transactions |
Balances with related parties, in addition to those disclosed in Note 3, were as follows as of the periods noted:
|
|
|
|
|
|
|
|
|
|
|
June 30, 2026 |
|
|
December 31, 2025 |
|
|
|
(in thousands) |
|
Assets |
|
|
|
|
|
|
Current assets: |
|
|
|
|
|
|
Due from related party |
|
$ |
9,354 |
|
|
$ |
— |
|
Prepaid to related party, current portion |
|
|
2,674 |
|
|
|
2,984 |
|
Non-current assets: |
|
|
|
|
|
|
Prepaid to related party |
|
|
8,678 |
|
|
|
10,378 |
|
Right-of-use assets under operating leases |
|
|
187,004 |
|
|
|
— |
|
Right-of-use assets under financing leases, net |
|
|
60,284 |
|
|
|
— |
|
Liabilities |
|
|
|
|
|
|
Current liabilities: |
|
|
|
|
|
|
Operating leases, current portion |
|
$ |
19,788 |
|
|
$ |
— |
|
Financing leases, current portion |
|
|
1,982 |
|
|
|
— |
|
Financial liabilities, current portion |
|
|
21 |
|
|
|
— |
|
Non-current liabilities: |
|
|
|
|
|
|
Operating leases |
|
|
199,650 |
|
|
|
— |
|
Financing leases |
|
|
94,200 |
|
|
|
— |
|
Financial liabilities |
|
|
661 |
|
|
|
— |
|
Transactions with related parties, in addition to those disclosed in the condensed consolidated statements of operations, were as follows for the periods noted:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
For the Three Months
Ended June 30, |
|
|
For the Six Months
Ended June 30, |
|
|
|
2026 |
|
|
2025 |
|
|
2026 |
|
|
2025 |
|
|
|
(in thousands) |
|
Site operating expenses |
|
$ |
8,240 |
|
|
$ |
— |
|
|
$ |
12,428 |
|
|
$ |
— |
|
General and administrative expenses |
|
|
2,711 |
|
|
|
— |
|
|
|
4,167 |
|
|
|
— |
|
Depreciation and amortization |
|
|
860 |
|
|
|
— |
|
|
|
1,311 |
|
|
|
— |
|
Interest and other financial expenses |
|
|
2,095 |
|
|
|
— |
|
|
|
3,208 |
|
|
|
— |
|
|
| Schedule of Related Party Transactions |
Prior to the IPO, the components of the net transfers to ARKO Parent were as follows:
|
|
|
|
|
|
|
|
|
|
|
For the Six Months
Ended June 30, |
|
|
|
2026 |
|
|
2025 |
|
|
|
(in thousands) |
|
Net investments attributable to ARKO Parent-controlled sites converted to fuel
supply or consignment locations during the year and transfer of certain assets to
the Company |
|
$ |
(1,687 |
) |
|
$ |
(1,691 |
) |
Share-based compensation granted by ARKO Parent |
|
|
114 |
|
|
|
502 |
|
Net transfers from (to) ARKO Parent |
|
|
7,230 |
|
|
|
(39,365 |
) |
|
|
$ |
5,657 |
|
|
$ |
(40,554 |
) |
|