v3.26.3
Acquisitions and dispositions
12 Months Ended
Jul. 31, 2026
Acquisitions and dispositions  
Acquisitions and dispositions

C.        Acquisitions and dispositions

Acquisitions

Business combinations are accounted for under the acquisition method of accounting and the assets acquired and liabilities assumed are recorded at their estimated fair market values as of the acquisition dates. The results of operations are included in the consolidated statements of operations from the date of acquisition. The pro forma effect of these transactions was not material to Ferrellgas’ consolidated balance sheets or results of operations.

Propane operations and related equipment sales

Fiscal 2026

The Company did not make any acquisitions during fiscal 2026.

Fiscal 2025

In addition to a $0.2 million measurement period adjustment related to Eastern Sierra Propane, Ferrellgas acquired propane distribution assets of one independent distributor, with a value of $4.2 million in the following transaction during fiscal 2025:

●Kilhoffer Propane Co., based in Oklahoma, acquired in October 2024.

Fiscal 2024

During fiscal 2024, Ferrellgas acquired propane distribution assets of one independent distributor, with a value of $18.1 million in the following transaction:

●Eastern Sierra Propane, based in California, acquired in January 2024.

These acquisitions were funded as follows on their dates of acquisition, including any adjustments identified during the measurement period:

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For the year ended July 31, 

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2025

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2024

Cash payments, net of cash acquired

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$

3,756

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$

16,499

Issuance of liabilities and other costs and considerations

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635

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1,585

Aggregate fair value of transactions

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$

4,391

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$

18,084

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The aggregate fair values for the acquisitions in propane operations and related equipment sales reporting segment, were allocated as follows, including any adjustments identified during the measurement period:

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For the year ended July 31, 

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2025

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2024

Customer tanks, buildings, land and other

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$

2,024

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$

3,263

Goodwill

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149

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—

Customer lists

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1,828

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14,564

Non-compete agreements

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390

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257

Aggregate fair value of net assets acquired

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$

4,391

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$

18,084

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Dispositions

We incurred a loss on asset sales and disposals of $4.8 million, $3.0 million and $2.8 million in fiscal 2026, 2025 and 2024, respectively.

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