v3.26.1
ACQUISITIONS (Tables)
6 Months Ended
Jun. 30, 2026
Business Combination [Abstract]  
Schedule of Purchase Price, Assets Acquired and Liabilities Assumed
The updated preliminary purchase price allocation, subject to finalization during the measurement period, is as follows (in thousands):
February 2, 2026
Fair value of purchase consideration:
Cash:
Total merger consideration
$266,797 
Holdbacks4,425 
Total purchase consideration$271,222 
Fair value of net assets acquired:
Cash and cash equivalents$3,197 
Accounts receivable410 
Prepaid expenses and other current assets
261 
Operating lease right-of-use assets
3,184 
Goodwill220,397 
Intangibles55,000 
Total assets acquired282,449 
Accounts payable and accrued liabilities(3,085)
Operating lease liabilities — current
(758)
Deferred revenue
(1,529)
Operating lease liabilities — long-term
(2,353)
Other long-term liabilities(1)
(3,502)
Total liabilities assumed(11,227)
Net assets acquired$271,222 
(1)    Represents non-current deferred tax liabilities (“DTLs”). Deferred tax assets (“DTAs”) are netted against DTLs within the same jurisdiction.
The allocation of the purchase consideration to tangible and intangible assets acquired and liabilities assumed was completed as of November 25, 2025, based on estimated fair values as follows (in thousands):
November 25, 2025
Fair value of purchase consideration:
Cash:
Distributed to RepairPal stockholders$63,935 
Paid on behalf of RepairPal stockholders3,812 
Holdbacks12,294 
Total purchase consideration$80,041 
Fair value of net assets acquired:
Cash and cash equivalents$1,565 
Accounts receivable3,057 
Intangibles53,600 
Goodwill28,825 
Other assets620 
Total assets acquired87,667 
Accounts payable and accrued liabilities(3,816)
Deferred tax liability(3,767)
Other liabilities(43)
Total liabilities assumed(7,626)
Net assets acquired$80,041 
Schedule of Acquired Intangible Assets
The amounts assigned to each class of intangible assets acquired and their estimated useful lives are as follows:
Intangible Asset TypeAmount AssignedUseful Life
Developed technology
$30,000 4.0 years
Business relationships
23,000 6.2 years
Trademarks
2,000 4.0 years
Weighted average4.9 years
The amounts assigned to each class of intangible assets acquired and their estimated useful lives are as follows (in thousands, except years):
Intangible Asset TypeAmount AssignedUseful Life
Business relationships$36,000 8.8 years
Developed technology14,600 4.5 years
Trademarks3,000 11.0 years
Weighted average7.7 years