v3.26.1
Derivatives and Hedging Activities
6 Months Ended
Jun. 30, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivatives and Hedging Activities 10. Derivatives and Hedging Activities
The Company is a counterparty to interest-rate swap agreements to hedge against potential impact on earnings from fluctuations in market interest rates. In August 2024, the Company entered into two individual pay-fixed, receive-floating interest rate swaps, with notional amounts of $175.0 million each. The hedges will be effective from July 31, 2025 to December 31, 2026 and are designated as cash flow hedges. In June 2023, the Company entered into a transaction to replace one of its existing pay-fixed, receive-floating interest rate swap agreement, with a total notional amount of $250.0 million, upon the expiration of the existing swaps in April 2024. The interest rate swap was effective from April 2024 to December 2025 and was designated as a cash flow hedge. The cash flows related to the swaps are classified as operating activities or, for those that have an other-than-insignificant financing element, financing activities in the condensed consolidated statements of cash flows. The notional amounts for the interest rate swaps increased to an aggregate of $850.0 million as of June 30, 2026.
The Company may have counterparty credit risk resulting from these interest rate swaps, which it monitors on an on-going basis. The risk lies with two global financial institutions. As of June 30, 2026 and December 31, 2025, the fair value of the interest rate swap asset was $2.7 million and $1.7 million, respectively, and was included in other assets on the condensed consolidated balance sheets. Changes in fair value, to the extent the hedge is effective, are reported in other comprehensive income (loss). As of June 30, 2026, the estimated amount of unrealized gains expected to be reclassified into earnings within the next 12 months was $2.7 million.
The tables below present the effect of cash flow hedges on the Company’s condensed consolidated statements of operations and comprehensive income (loss) (in thousands):
Gain (Loss) Recognized in OCI
Location of Gain Reclassified from AOCI into Income
Gain Reclassified from AOCI into Income
Three Months Ended June 30,Three Months Ended June 30,
2026202520262025
Interest Rate Swap Agreements$731$(305)Interest Expense, net$993$3,606
Gain (Loss) Recognized in OCI
Location of Gain Reclassified from AOCI into Income
Gain Reclassified from AOCI into Income
Six Months Ended June 30,Six Months Ended June 30,
2026202520262025
Interest Rate Swap Agreements$3,099$(3,768)Interest Expense, net$2,062$7,187