v3.26.1
Fair Value Measurement
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurement
16.
Fair Value Measurement

The Company’s financial instruments include cash, cash equivalents, restricted cash, accounts receivable, accounts payable and accrued liabilities. Cash, cash equivalents, restricted cash, accounts receivable, accounts payable, and accrued liabilities are stated at their carrying value, which approximates fair value due to the short time to the expected receipt or payment date.

Our financial assets measured at fair value on a recurring basis as of June 30, 2026 and as of December 31, 2025 were as follows (in thousands):

 

 

 

 

 

As of June 30,
2026

 

 

As of
December 31, 2025

 

 

 

Fair value
Hierarchy

 

Fair
Value

 

 

Fair
Value

 

Financial assets:

 

 

 

 

 

 

 

 

Derivative - interest rate swap

 

Level 2

 

$

982

 

 

 

 

 

The 2021 Fund Revolving Credit Facility, 2024 Term Loan Facility, 2024 Revolving Credit Facility, and Series 2024-1 VFN (as defined in Note 8 - Debt) are considered Level 2 instruments and recorded at book value on the Company’s unaudited condensed consolidated balance sheets. As they reprice frequently due to variable interest rate terms and entail no significant changes in credit risk, the fair value approximates carrying value. Refer to Note 8 - Debt for additional information.

The Series 2020-2 Notes, Series 2021-1 Notes, and Series 2022-1 Notes (as defined in Note 8 - Debt), which contain a fixed rate coupon, were assumed on October 1, 2025. These notes are considered Level 2 instruments. Due to the proximity of the date the Company acquired the Series 2020-2 Notes, Series 2021-1 Notes, and Series 2022-1 Notes to December 31, 2025, and the absence of significant changes in market interest rates or the Company’s credit risk since the acquisition date, the carrying amount of the Series 2020-2 Notes, Series 2021-1 Notes, and Series 2022-1 Notes approximates their fair value at December 31, 2025. Refer to Note 8 - Debt for additional information.

The fair value of fixed rate debt as of December 31, 2025, was as follows (in thousands):

 

 

 

Fair value

 

As of December 31, 2025

 

 

 

Hierarchy

 

Carrying Value

 

 

Fair Value

 

Financial liabilities:

 

 

 

 

 

 

 

 

2024-1 A-2

 

Level 2

 

$

375,166

 

 

$

395,225

 

2024-2 A-2

 

Level 2

 

 

363,912

 

 

 

384,788

 

2024-1 B

 

Level 2

 

 

78,952

 

 

 

82,078

 

2025-1 A-2

 

Level 2

 

 

427,073

 

 

 

438,047

 

2025-2 A-2

 

Level 2

 

 

413,748

 

 

 

427,856

 

2025-1 B

 

Level 2

 

 

52,325

 

 

 

53,635

 

2025-3 A-2

 

Level 2

 

 

371,962

 

 

 

381,916

 

2025-4 A-2

 

Level 2

 

 

357,094

 

 

 

366,932

 

2025-3 B

 

Level 2

 

 

28,214

 

 

 

29,325

 

2025-5 A-2

 

Level 2

 

 

144,298

 

 

 

147,051

 

2025-6 A-2

 

Level 2

 

 

319,494

 

 

 

323,968

 

2025-7 A-2

 

Level 2

 

 

549,591

 

 

 

557,670

 

2025-6 B

 

Level 2

 

 

37,456

 

 

 

38,593

 

 

The fair value of fixed rate debt as of June 30, 2026, was as follows (in thousands):

 

 

 

Fair value

 

As of June 30, 2026

 

 

 

Hierarchy

 

Carrying Value

 

 

Fair Value

 

Financial liabilities:

 

 

 

 

 

 

 

 

2020-2 A-2

 

Level 2

 

$

241,709

 

 

$

240,479

 

2021-1 B

 

Level 2

 

 

58,439

 

 

 

57,749

 

2021-1 C

 

Level 2

 

 

39,007

 

 

 

38,564

 

2022-1 A-2

 

Level 2

 

 

117,908

 

 

 

116,066

 

2022-1 B

 

Level 2

 

 

49,871

 

 

 

49,116

 

2024-1 A-2

 

Level 2

 

 

378,071

 

 

 

389,188

 

2024-2 A-2

 

Level 2

 

 

366,460

 

 

 

384,196

 

2024-1 B

 

Level 2

 

 

79,651

 

 

 

81,431

 

2025-1 A-2

 

Level 2

 

 

428,947

 

 

 

436,100

 

2025-2 A-2

 

Level 2

 

 

415,469

 

 

 

426,532

 

2025-1 B

 

Level 2

 

 

52,601

 

 

 

53,836

 

2025-3 A-2

 

Level 2

 

 

374,129

 

 

 

377,472

 

2025-4 A-2

 

Level 2

 

 

359,092

 

 

 

366,249

 

2025-3 B

 

Level 2

 

 

28,380

 

 

 

28,744

 

2025-5 A-2

 

Level 2

 

 

144,935

 

 

 

146,586

 

2025-6 A-2

 

Level 2

 

 

320,827

 

 

 

324,133

 

2025-7 A-2

 

Level 2

 

 

551,014

 

 

 

555,232

 

2025-6 B

 

Level 2

 

 

37,671

 

 

 

38,632