v3.26.1
Goodwill and Intangible Assets
6 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Goodwill and Intangible Assets

NOTE 9: GOODWILL AND INTANGIBLE ASSETS

Goodwill

The carrying amount of goodwill was $148.0 million and $28.1 million as of June 30, 2026 (Successor) and December 31, 2025 (Predecessor), respectively. There was no impairment of goodwill for the three months ended June 30, 2026 (Successor) and June 30, 2025 (Predecessor). There was no impairment of goodwill for the period from February 27, 2026 to June 30, 2026 (Successor), the period from January 1, 2026 to February 26, 2026 (Predecessor), and the six months ended June 30, 2025 (Predecessor).

Intangible Assets

Intangible assets and related accumulated amortization which are included in intangible assets, net in the Condensed Consolidated Balance Sheets are as follows:

 

 

 

Successor

 

 

 

June 30, 2026

 

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Amount

 

 

 

(in millions)

 

Tradename

 

$

28.0

 

 

$

(0.6

)

 

$

27.4

 

Customer relationships

 

 

260.0

 

 

 

(5.8

)

 

 

254.2

 

Permits

 

 

100.0

 

 

 

(3.3

)

 

 

96.7

 

Total

 

$

388.0

 

 

$

(9.7

)

 

$

378.3

 

 

 

 

Predecessor

 

 

 

December 31, 2025

 

 

 

Gross Carrying Amount

 

 

Accumulated Amortization

 

 

Amount

 

 

 

(in millions)

 

Tradename

 

$

21.8

 

 

$

(6.7

)

 

$

15.1

 

Customer relationships

 

 

2.4

 

 

 

(0.7

)

 

 

1.7

 

Total

 

$

24.2

 

 

$

(7.4

)

 

$

16.8

 

Amortization expense of the finite-lived intangible assets for the three months ended June 30, 2026 (Successor) and June 30, 2025 (Predecessor) was $7.3 million and $0.4 million, respectively, and is included in general and administrative expenses in the Condensed Consolidated Statements of Operations. Amortization expense of the finite-lived intangible assets for the period from February 27, 2026 to June 30, 2026 (Successor), the period from January 1, 2026 to February 26, 2026 (Predecessor) and the six months ended June 30, 2025 (Predecessor) was $9.7 million, $0.3 million, and $0.8 million, respectively, and is included in general and administrative expenses in the Condensed Consolidated Statements of Operations. The estimated net amortization expense for the finite-lived intangible assets is $14.6 million for the remainder of 2026, $29.2 million per year for each of the four years ending December 31, 2027 through 2030, and $246.9 million thereafter. The remaining useful lives for the intangible assets is 10 years for permits and 15 years for trademarks and customer relationships.