| OTHER CURRENT ASSETS AND LIABILITIES Other current assets consisted of the following at June 30: | | | | | | | | | | | | | | | | (in thousands) | | 2026 | | 2025 | | Advance payments to vendors | | $ | 72,471 | | | $ | 689 | | | Prepayments and other tax assets | | 39,570 | | | 32,184 | | | Other | | 47,051 | | | 32,219 | | | Total other current assets | | $ | 159,092 | | | $ | 65,092 | |
Other current liabilities consisted of the following at June 30: | | | | | | | | | | | | | | | | (in thousands) | | 2026 | | 2025 | | Accrued employee benefits | | $ | 48,150 | | | $ | 31,254 | | | Payroll, state and local taxes | | 10,689 | | | 12,040 | | | Accrued professional and legal fees | | 15,533 | | | 16,966 | | | Accrued environmental | | 2,723 | | | 1,408 | | | Accrued restructuring (Note 16) | | 7,524 | | | 11,044 | | | Accrued interest | | 4,588 | | | 3,307 | | | Other | | 89,881 | | | 73,087 | | | Total other current liabilities | | $ | 179,088 | | | $ | 149,106 | |
|