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NPK International Inc. (NPKI)

CIK: 0000071829. SIC: 7350 Services-Miscellaneous Equipment Rental & Leasing. Latest 10-K as of: 2026-02-27.

SIC breadcrumb: Services > Business Services > SIC 7350 Services-Miscellaneous Equipment Rental & Leasing

SEC company page: https://www.sec.gov/edgar/browse/?CIK=71829. Latest filing source: 0000071829-26-000009.

Selected Fundamentals

MetricValueUnitFYFiled
Revenue277,043,000USD20252026-02-27
Net income38,939,000USD20252026-02-27
Assets441,758,000USD20252026-02-27

Financials

Annual standardized facts from SEC companyfacts as of latest extracted filing date 2026-02-27. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000071829.json. Derived margins, ratios, and free cash flow are computed from the extracted annual SEC facts.

Flow metrics use full-year FY periods from 10-K/10-K/A filings; balance-sheet metrics use FY-end instants. Free cash flow = operating cash flow - capital expenditures. Missing metrics are omitted rather than fabricated.

Metric2016201720182019202020212022202320242025
Revenue471,496,000747,763,000946,548,000820,119,000492,625,000614,781,000192,993,000207,648,000217,489,000277,043,000
Net income-40,712,000-6,148,00032,281,000-12,946,000-80,696,000-25,526,000-20,834,00014,516,000-150,262,00038,939,000
Operating income-57,213,00031,436,00063,558,00010,395,000-78,634,000-8,825,0006,532,00022,940,00032,351,00046,779,000
Diluted EPS-0.49-0.070.35-0.14-0.89-0.28-0.220.16-1.720.45
Operating cash flow11,095,00038,381,00063,403,00072,286,00055,791,000-3,013,000-25,021,000100,001,00038,169,00072,988,000
Capital expenditures38,440,00031,371,00045,141,00044,806,00015,794,00021,793,00028,273,00029,232,00043,531,00046,671,000
Share buybacks1,226,0003,239,0003,870,00021,737,000333,0001,448,00020,248,00034,265,0004,505,00022,695,000
Assets798,183,000902,716,000915,854,000900,079,000709,192,000752,886,000714,875,000642,336,000393,682,000441,758,000
Liabilities297,640,000355,236,000346,173,000351,434,000221,160,000290,500,000291,847,000226,972,00067,187,00090,602,000
Stockholders' equity500,543,000547,480,000569,681,000548,645,000488,032,000462,386,000423,028,000415,364,000326,495,000351,156,000
Cash and cash equivalents87,878,00056,352,00056,118,00048,672,00024,197,00024,088,00086,000789,00017,756,0005,140,000
Free cash flow-27,345,0007,010,00018,262,00027,480,00039,997,000-24,806,000-53,294,00070,769,000-5,362,00026,317,000

Ratios

ROE and ROA use period-end equity/assets. Liabilities / equity uses total liabilities divided by stockholders' equity. Current ratio uses current assets divided by current liabilities when both are reported.

Metric2016201720182019202020212022202320242025
Net margin-8.63%-0.82%3.41%-1.58%-16.38%-4.15%-10.80%6.99%-69.09%14.06%
Operating margin-12.13%4.20%6.71%1.27%-15.96%-1.44%3.38%11.05%14.87%16.89%
Return on equity-8.13%-1.12%5.67%-2.36%-16.53%-5.52%-4.92%3.49%-46.02%11.09%
Return on assets-5.10%-0.68%3.52%-1.44%-11.38%-3.39%-2.91%2.26%-38.17%8.81%
Liabilities / equity0.590.650.610.640.450.630.690.550.210.26
Current ratio2.573.193.693.722.142.582.612.622.531.43

Financial Charts

Quarterly

Quarterly standardized facts from SEC companyfacts as of latest extracted filing date 2026-05-01. Source: https://data.sec.gov/api/xbrl/companyfacts/CIK0000071829.json.

Flow metrics use discrete quarter-length periods from 10-Q/10-Q/A filings. Q4 revenue and net income are derived only when annual FY and nine-month YTD facts exist for the same fiscal year; derived Q4 values are labeled. EPS Q4 is not derived.

QuarterEnd DateRevenueNet IncomeDiluted EPSMethod
2022-Q22022-06-30-0.08reported discrete quarter
2022-Q32022-09-30-0.26reported discrete quarter
2022-Q42022-12-31225,159,000derived Q4 = FY annual - nine-month YTD
2023-Q12023-03-31200,030,0000.06reported discrete quarter
2023-Q22023-06-30183,256,0001,702,0000.02reported discrete quarter
2023-Q32023-09-30198,498,0007,670,0000.09reported discrete quarter
2023-Q42023-12-31167,816,000-476,000derived Q4 = FY annual - nine-month YTD
2024-Q12024-03-31169,107,0007,293,0000.08reported discrete quarter
2024-Q22024-06-30179,009,0008,040,0000.09reported discrete quarter
2024-Q32024-09-30-174,298,000-1.99reported discrete quarter
2024-Q42024-12-318,703,000derived Q4 = FY annual - nine-month YTD
2025-Q12025-03-3164,777,00010,003,0000.11reported discrete quarter
2025-Q22025-06-3068,233,0008,678,0000.10reported discrete quarter
2025-Q32025-09-3068,838,0005,654,0000.07reported discrete quarter
2025-Q42025-12-3175,195,00014,604,000derived Q4 = FY annual - nine-month YTD
2026-Q12026-03-3175,070,00010,458,0000.12reported discrete quarter

Quarterly Charts

Macro Cross-References

Latest quarter (10-Q)

Latest 10-Q source: 0000071829-26-000028.

Extracted structurally from real Item 2 body heading to real Item 3/4 boundary. Confidence: high. Filing date: 2026-05-01. Report date: 2026-03-31.

ITEM 2.    Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion of our financial condition, results of operations, liquidity, and capital resources should be read in conjunction with the unaudited condensed consolidated financial statements and notes thereto included in this report as well as our Annual Report on Form 10-K for the year ended December 31, 2025. Our first quarter represents the three-month period ended March 31. Unless otherwise noted, all currency amounts are stated in U.S. dollars. The reference to a “Note” herein refers to the accompanying Notes to Unaudited Condensed Consolidated Financial Statements contained in Item 1 “Financial Statements.”

Overview

NPK International Inc. (“NPK,” the “Company,” “we,” “our,” or “us”) is a temporary worksite access solutions company that manufactures, sells, and rents recyclable composite matting products, along with a full suite of services, including planning, logistics, and site restoration. In the first quarter of 2026, 69% of our revenues were generated from the rental of our recyclable composite matting systems, along with related site construction and services to customers in various markets including power transmission, oil and natural gas exploration and production, pipeline, renewable energy, petrochemical, construction and other industries within the United States and United Kingdom. The remaining 31% of our first quarter of 2026 revenues were generated from the sale of our manufactured recyclable composite mats to customers around the world, with power transmission being the primary end-market.

2026 Priorities

Our long-term strategy includes key foundational elements that are intended to enhance long-term shareholder value creation:

•Accelerate Organic Growth – We seek to accelerate revenue growth through the expansion of our rental business, which includes a combination of geographic expansion to new growth territories, primarily within the U.S., while also expanding customer market share within currently-served markets. As part of this effort, we have placed a particular emphasis on penetrating larger-scale, longer-term (six months or longer) projects, which we believe will help drive improvements in revenue stability and operational efficiency. Due in part to the success of our efforts, rental and service revenues increased $9 million, or 20%, year-over-year for the first quarter of 2026, including a 27% increase in rental revenues. We prioritize investment capital to support our organic growth objective, where over the past several years, we have seen the strong market adoption of our specialty rental products and differentiated service offering. During the first quarter of 2026, we made net investments of $14.6 million in the expansion of our composite rental fleet, expanding our owned composite mat rental fleet by 4% in the quarter. Further, with our revenue growth and the favorable macro-environment, we have also accelerated our manufacturing capacity expansion planning efforts. In March 2026, our Board of Directors approved management’s plan to expand our composite mat production capacity by approximately 50% over current levels. We expect to invest $40 million to $45 million over the next five quarters to complete this expansion, with the additional capacity expected to come online by mid-2027.

•Pursue Inorganic Growth – We seek to accelerate our growth and enhance shareholder value through strategically-aligned inorganic actions, leveraging our scale to increase our value and relevance to customers, and we continually evaluate inorganic opportunities that align with our objectives. In November 2025, we completed the acquisition of Grassform Plant Hire Limited (“Grassform”), a U.K. market leader in ground protection and temporary roadway solutions and services with a fleet of over 20,000 composite mats. Our U.K. operations generated $9.2 million of revenues during the first quarter of 2026, a $5.1 million increase over the first quarter of 2025, with the substantial majority of the increase driven by the Grassform acquisition.

•Drive Operational Efficiency – We are focused on efficiency improvements and operating cost optimization across every aspect of our business. Throughout 2025, we continued to evaluate and execute actions intended to streamline the organization and our cost structure, driving improvements in profitability. SG&A as a percentage of revenues was 17.6% for the first quarter of 2026 compared to 18.1% for the first quarter of 2025.

•Enhance Return on Capital – We are committed to maintaining a strong balance sheet, prioritizing organic investment to expand our rental business while evaluating accretive inorganic growth opportunities to accelerate growth and returning excess cash generation via programmatic share repurchases. During the first quarter of 2026, we utilized $2.7 million to repurchase 0.2 million shares under our share repurchase program.

14

First Quarter of 2026 Compared to First Quarter of 2025

Consolidated Results of Operations

Summarized results of operations for the first quarter of 2026 compared to the first quarter of 2025 are as follows:

First Quarter

2026 vs 2025

(In thousands)

2026

2025

$

%

Revenues

$

75,070 

$

64,777 

$

10,293 

16 

%

Cost of revenues

47,884 

39,527 

8,357 

21 

%

Selling, general and administrative expenses

13,191 

11,746 

1,445 

12 

%

Other operating (income) loss, net

(428)

(24)

(404)

NM

Operating income from continuing operations

14,423 

13,528 

895 

7 

%

Foreign currency exchange (gain) loss

145 

(314)

459 

Interest (income) expense, net

323 

(48)

371 

Income from continuing operations before income taxes

13,955 

13,890 

65 

Provision for income taxes from continuing operations

3,597 

3,515 

82 

Income from continuing operations

10,358 

10,375 

(17)

Income (loss) from discontinued operations, net of tax

100 

(372)

472 

Net income

$

10,458 

$

10,003 

$

455 

The following table presents further disaggregated revenues by type:

First Quarter

2026 vs 2025

(In thousands)

2026

2025

$

%

Revenues

Rental and service revenues

$

51,953 

$

43,393 

$

8,560 

20 

%

Product sales revenues

23,117 

21,384 

1,733 

8 

%

Total revenues

$

75,070 

$

64,777 

$

10,293 

16 

%

First Quarter

Change

2026

2025

Total gross profit margin

36.2 

%

39.0 

%

(280)

bps

Revenues

Revenues increased 16% to $75.1 million for the first quarter of 2026, compared to $64.8 million for the first quarter of 2025, including a 20% increase in rental and service revenues and an 8% increase in product sales revenues. Rental revenues increased $7.5 million (27%), primarily due to higher rental volume driven by our organic growth efforts along with the contribution from the Grassform acquisition, as well as modestly higher pricing. Service revenues increased $1.0 million (7%), primarily attributable to the increased level of customer rental projects, though at a lower rate than rental revenues, due primarily to the higher mix of larger-scale, longer term rental projects. Product sales revenues increased $1.7 million (8%), reflecting continued strength in customer adoption of manufactured composite matting products relative to timber-based products that represent the primary solution used for temporary worksite access in the market. During the first quarter of 2026, nearly 80% of our product sales revenues were derived from utility companies.

Cost of revenues

Cost of revenues increased 21% to $47.9 million for the first quarter of 2026 (36.2% gross profit margin), compared to $39.5 million for the first quarter of 2025 (39.0% gross profit margin), primarily driven by the 16% increase in revenues described above. The decline in gross profit margin is primarily attributable to the impact of approximately $3.5 million of cross-rental costs required to meet customer rental demand, modestly lower rental fleet utilization attributable to the timing of

15

large-scale projects, and expenses associated with our manufacturing expansion effort, partially offset by improved rental pricing and manufacturing cost leverage for product sales.

Selling, general and administrative expenses

Selling, general and administrative expenses increased to $13.2 million for the first quarter of 2026, which includes $0.7 million attributable to the Grassform acquisition, compared to $11.7 million for the first quarter of 2025. Selling, general and administrative expenses as a percentage of revenues was 17.6% for the first quarter of 2026 compared to 18.1% for the first quarter of 2025.

Other operating (income) loss, net

Other operating (income) loss, net primarily includes gains and losses on sales of non-rental assets.

Foreign currency exchange

Foreign currency exchange for the first quarter of 2026 and 2025 reflects the impact of currency translation on assets and liabilities (including intercompany balances) that are denominated in currencies other than functional currencies, principally related to our U.K. operations.

Interest (income) expense, net

Interest expense, net was minimal for the first quarter of 2026 and 2025.

Provision for income taxes from continuing operations

The provision for income taxes from continuing operations was $3.6 million for the first quarter of 2026, reflecting an effective tax rate of 26%, compared to $3.5 million for the first quarter of 2025, reflecting an effective tax rate of 25%.

Income (loss) from discontinued operations, net of tax

Income (loss) from discontinued operations, net of tax reflects the former Fluids Systems segment, which was sold in the third quarter of 2024. In the first quarter of 2026, we recognized a $0.5 million pre-tax gain on sale related to the resolution of certain contractual indemnifications related to the Sale Transaction, which was partially offset by costs associated with the transaction as well as related to the closure of certain foreign subsidiaries that are no longer operational.

16

Liquidity and Capital Resources

Net cash provided by operating activities was $21.1 million for the first quarter of 2026 compared to $8.8 million for the first quarter of 2025. Net income adjusted for non-cash items provided cash of $22.5 million in the first quarter of 2026, compared to $19.2 million in 2025, while changes in working capital used cash of $1.4 million in first quarter of 2026, compared to $10.3 million in 2025.

Net cash used in investing activities was $10.7 million for the first quarter of 2026, which includes $16.7 million in capital expenditures partially offset by $5.5 million in additional proceeds from the sale of the Fluids Systems business. The substantial majority of our capital expenditures for the first quarter of 2026 and 2025 were directed to expanding our mat rental fleet. Net cash provided by investing activities was $5.4 million for the first quarter of 2025, which includes $10.7 million in additional proceeds from the sale of the Fluids Systems business partially offset by $10.0 million in capital expenditures.

Net cash used in financing activities was $8.9 million for the first quarter of 2026, which primarily reflects net repayments on our Credit Facility and other existing financing arrangements as well as $2.7 million in share purchases under our repurchase program. Net cash used in financing activities was $11.7 million for the first quarter of 2025.

We primarily manage our liquidity utilizing cash on hand and availability under our Credit Facility and other existing financing arrangements.

We expect future working capital requirements for our operations will generally fluctuate directionally with revenues, and we expect net capital expenditures in 2026 to be $75 million to $90 million, which includes $35 million to $45 million in the expansion of our rental fleet and $30 million to $35 million for the manufacturing expansion p

[Excerpt truncated for page length; source filing is linked above.]

Latest 10-K MD&A

Extracted structurally from real Item 7 body heading to real Item 7A/8 boundary. Confidence: high. Filing date: 2026-02-27. Report date: 2025-12-31.

ITEM 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion of our financial condition, results of operations, liquidity, and capital resources should be read in conjunction with the consolidated financial statements and notes thereto included in Item 8 “Financial Statements and Supplementary Data.”

Overview

NPK International Inc. is a temporary worksite access solutions company that manufactures, sells, and rents recyclable composite matting products, along with a full suite of services, including planning, logistics, and site restoration. In 2025, 66% of our revenues were generated from the rental of our recyclable composite matting systems, along with related site construction and services to customers in various markets including power transmission, oil and natural gas exploration and production, pipeline, renewable energy, petrochemical, construction and other industries within the United States and United Kingdom. The remaining 34% of our 2025 revenues were generated from the sale of our manufactured recyclable composite mats to customers around the world, with power transmission being the primary end market.

We previously operated a Fluids Systems business, which was historically reported as a separate operating segment. In September 2024, we completed the sale of substantially all of the Company’s Fluids Systems segment (the “Sale Transaction”) to SCF Partners, a leading private equity firm serving the global energy industry (the “Purchaser”). The results of operations of Fluids Systems are reported in discontinued operations in the consolidated statements of operations. All results and information in the consolidated financial statements and related notes are presented for our continuing operations and exclude Fluids Systems unless otherwise noted specifically as discontinued operations. See Note 2 for additional information.

2025 Strategic Actions

As aligned with our Strategy described in Part I. Item I. Business, the following reflect our strategic priorities intended to enhance long-term shareholder value as well as our actions and achievements in 2025.

•Accelerated Organic Growth – We seek to accelerate revenue growth through the expansion of our rental business, which includes a combination of geographic expansion to new growth territories, primarily within the U.S., while also expanding customer market share within currently-served markets. As part of this effort, we have placed a particular emphasis on penetrating larger-scale, longer-term (six months or longer) projects, which we believe will help drive improvements in revenue stability and operational efficiency. Due in part to the success of our efforts, rental and service revenues increased $38 million, or 26%, year-over-year for 2025, including a 39% increase in rental revenues. The elevated growth in rental revenues has been primarily attributable to our success on larger-scale, longer-term projects with a key utilities customer, and consequently, the revenue contribution from this customer grew substantially to 19% of our total revenues in 2025. We prioritize investment capital to support our organic growth objective, where over the past several years, we have seen the strong market adoption of our specialty rental products and differentiated service offering. During 2025, we made net investments of $37 million in the expansion of our composite rental fleet, expanding the fleet by approximately 16% (excludes Grassform, as discussed below). Further, with our revenue growth and the favorable macro-environment, we have also accelerated our manufacturing capacity expansion planning efforts. As a result, 2025 cost of revenues includes $0.9 million of expense associated with these efforts. In 2026, we intend to make investments to expand our composite mat production capacity, with additional capacity expected to come online in the first half of 2027.

•Pursued Inorganic Growth – We seek to accelerate our growth and enhance shareholder value through strategically-aligned inorganic actions, leveraging our scale to increase our value and relevance to customers. We continually evaluated inorganic opportunities that align with our objectives throughout 2025, and our 2025 selling, general and administrative expenses expense (“SG&A”) includes $1.1 million of costs in support of this effort. In November 2025, we completed the acquisition of Grassform Plant Hire Limited (“Grassform”), a U.K. market leader in ground protection and temporary roadway solutions and services with a fleet of over 20,000 composite mats. We anticipate that the acquisition will meaningfully increase the scale and capabilities of our U.K. operations.

•Drove Operational Efficiency – We are focused on efficiency improvements and operating cost optimization across every aspect of our business. Throughout 2025, we continued to evaluate and execute actions intended to streamline the organization and our cost structure, driving improvements in profitability, with the goal of driving SG&A as a percentage of revenue to a mid-teens range by early 2026. During 2025, we incurred $1.2 million of severance expense associated with our streamlining efforts. Additionally, during the second half of 2025, we began the rollout of our new cloud-based enterprise resource planning (“ERP”) system, which is expected to be substantially completed in the first quarter of 2026. SG&A includes $0.5 million of expenses associated with the ERP rollout in 2025. In addition, we have capitalized $5.1 million of implementation costs for our cloud-based ERP system during 2025 that are included in prepaid expenses and other current assets, as well as other assets, on the balance sheet. We also

20

incurred $1.1 million in acquisition-related transaction costs primarily attributable to the Grassform acquisition. SG&A as a percentage of revenues was 19.5% for 2025 compared to 21.2% for 2024.

•Enhanced Return on Invested Capital – We are committed to maintaining a strong balance sheet, prioritizing organic investment to expand our rental business while evaluating accretive inorganic growth opportunities to accelerate growth and returning excess cash generation via programmatic share repurchases. During 2025, we utilized $20.4 million to repurchase 3.0 million shares (4% of our outstanding shares) under our share repurchase program.

21

Year Ended December 31, 2025 Compared to Year Ended December 31, 2024

Consolidated Results of Operations

Summarized results of operations for 2025 compared to 2024 are as follows:

Year Ended December 31,

2025 vs 2024

(In thousands)

2025

2024

$ 

%

Revenues

$

277,043 

$

217,489 

$

59,554 

27 

%

Cost of revenues

176,283 

140,359 

35,924 

26 

%

Selling, general and administrative expenses

54,034 

46,048 

7,986 

17 

%

Other operating (income) loss, net

(53)

(1,269)

1,216 

NM

Operating income from continuing operations

46,779 

32,351 

14,428 

45 

%

Foreign currency exchange (gain) loss

(884)

869 

(1,753)

NM

Interest expense, net

13 

2,621 

(2,608)

NM

Income from continuing operations before income taxes

47,650 

28,861 

18,789 

65 

%

Provision (benefit) for income taxes from continuing operations

11,705 

(6,738)

18,443 

Income from continuing operations

35,945 

35,599 

346 

Income (loss) from discontinued operations

2,994 

(185,861)

188,855 

Net income (loss)

$

38,939 

$

(150,262)

$

189,201 

The following table presents further disaggregated revenues by type:

Year Ended December 31,

2025 vs 2024

(In thousands)

2025

2024

$ 

%

Revenues

Rental and service revenues

$

183,709 

$

145,785 

$

37,924 

26 

%

Product sales revenues

93,334 

71,704 

21,630 

30 

%

Total revenues

$

277,043 

$

217,489 

$

59,554 

27 

%

The following table presents gross profit margins by type:

Year Ended December 31,

Change

(In thousands)

2025

2024

Gross profit margin

Rental and service - Gross profit margin

36.7 

%

35.3 

%

140 

bps

Product sales - Gross profit margin

35.7 

%

35.8 

%

(10)

bps

Total gross profit margin

36.4 

%

35.5 

%

90 

bps

Revenues

Revenues increased 27% to $277.0 million for 2025, compared to $217.5 million for 2024, including a 26% increase in rental and service revenues and a 30% increase in product sales revenues. Rental revenues increased $34.7 million (39%), primarily due to higher rental volume driven by our organic growth efforts, partially offset by lower pricing resulting primarily from a higher mix of larger-scale, longer-term rental projects. Service revenues increased $3.3 million (6%), primarily attributable to the increased level of customer rental projects, though at a lower rate than rental revenues, due to the lower relative service requirements on the higher mix of larger-scale, longer-term rental projects. Product sales revenues increased $21.6 million (30%), reflecting continued strength in customer adoption of manufactured composite matting products relative to timber-based products that continue to be the primary solution used for temporary worksite access in the market. More than 80% of the 2025 product sales revenues were derived from utility companies.

22

Cost of revenues

Cost of revenues increased 26% to $176.3 million for 2025 (36.4% gross profit margin), compared to $140.4 million for 2024 (35.5% gross profit margin), primarily driven by the 27% increase in revenues described above. The 140 basis point improvement in rental and service gross profit margin is also attributable to the effects of an improved revenue mix, including a higher proportion of rental revenues and a lower proportion of service revenues. Cost of revenues in 2025 includes approximately $11 million of cross-rental costs required to meet customer demand, and was negatively impacted by approximately $1.6 million of elevated transportation costs required to meet customer project timelines, as well as $0.9 million of costs incurred with our manufacturing capacity planning efforts as described above. Product sales gross profit margin declined 10 basis points, primarily reflecting lower pricing on large volume sales to utility customers, partially offset by improved manufacturing cost leverage, as 2024 included an approximately $1 million impact of an unscheduled downtime event on one of the production lines at our manufacturing facility.

Selling, general and administrative expenses

Selling, general and administrative expenses increased to $54.0 million for 2025, compared to $46.0 million for 2024. Selling, general and administrative expenses as a percentage of revenues was 19.5% for 2025 compared to 21.2% for 2024. The increase in expense was primarily driven by higher performance-based incentives, including $1.5 million in elevated charges related to performance-based awards measured on the Company’s TSR as compared to the TSR of a designated peer group, while 2024 included a $0.8 million charge, as well as $1.1 million in acquisition-related transaction costs primarily attributable to the Grassform acquisition, and $0.5 million of ERP implementation costs as described above. In addition, selling, general and administrative expenses included $1.2 million of severance costs in 2025 compared to $0.7 million in 2024.

Other operating (income) loss, net

Other operating (income) loss, net primarily includes gains and losses on sales of non-rental assets. In addition, 2024 included a $0.6 million gain related to a legal settlement.

Foreign currency exchange

Foreign currency exchange for 2025 and 2024 reflects the impact of currency translation on assets and liabilities (including intercompany balances) that are denominated in currencies other than functional currencies, principally related to our U.K. operations.

Interest expense, net

Interest expense, net was minimal for 2025 compared to $2.6 million for 2024. The decrease in interest expense is primarily due to interest income of $1.8 million earned in 2025 as well as a decrease in average debt outstanding. The 2024 expense included a $0.5 million non-cash write off of debt issuance costs associated with the amendment of our Amended ABL Facility. Discontinued operations in 2024 also included an allocation of interest expense of $1.4 million on corporate debt.

Provision (benefit) for income taxes from continuing operations

The provision for income taxes from continuing operations was $11.7 million for 2025 compared to a benefit for income taxes of $6.7 million for 2024. The 2025 and 2024 results include income tax benefits of $1.5 million and $15.9 million, respectively, primarily reflecting the release of valuation allowances on U.S. net operating losses and other tax credit carryforwards following the sale of the Fluids Systems business. Excluding this valuation allowance benefit, the effective tax rate was 27.7% for 2025 and 31.7% for 2024, primarily attributable to the increase in U.S. earnings.

Income (loss) from discontinued operations

Income (loss) from discontinued operations, net of tax reflects the former Fluids Systems segment, which was sold in the third quarter of 2024. In the fourth quarter of 2025, we recognized a $2.2 million pre-tax gain on sale related to revised estimates for certain estimated deferred consideration and liabilities related to the Sale Transaction upon their resolution. The loss from discontinued operations for 2024 included the loss on sale of the segment of $195.7 million, as well as $8.9 million in charges related to the Sale Transaction, impairments, and other items. See Note 2 for additional information.

23

Year Ended December 31, 2024 Compared to Year Ended December 31, 2023 

Consolidated Results of Operations

Summarized results of operations for 2024 compared to 2023 are as follows:

Year Ended December 31,

2024 vs 2023

(In thousands)

2024

2023

$ 

%

Revenues

$

217,489 

$

207,648 

$

9,841 

5 

%

Cost of revenues

140,359 

135,094 

5,265 

4 

%

Selling, general and administrative expenses

46,048 

51,083 

(5,035)

(10)

%

Other operating (income) loss, net

(1,269)

(1,469)

200 

NM

Operating income from continuing operations

32,351 

22,940 

9,411 

41 

%

Foreign currency exchange (gain) loss

869 

(889)

1,758 

NM

Interest expense, net

2,621 

4,107 

(1,486)

(36)

%

Income from continuing operations before income taxes

28,861 

19,722 

9,139 

46 

%

Provision (benefit) for income taxes from continuing operations

(6,738)

5,573 

(12,311)

Income from continuing operations

35,599 

14,149 

21,450 

Income (loss) from discontinued operations

(185,861)

367 

(186,228)

Net income (loss)

$

(150,262)

$

14,516 

$

(164,778)

The following table presents further disaggregated revenues by type:

Year Ended December 31,

2024 vs 2023

(In thousands)

2024

2023

$ 

%

Revenues

Rental and service revenues

$

145,785 

$

149,954 

$

(4,169)

(3)

%

Product sales revenues

71,704 

57,694 

14,010 

24 

%

Total revenues

$

217,489 

$

207,648 

$

9,841 

5 

%

The following table presents gross profit margins by type:

Year Ended December 31,

Change

(In thousands)

2024

2023

Gross profit margin

Rental and service - Gross profit margin

35.3 

%

34.3 

%

100 

bps

Product sales - Gross profit margin

35.8 

%

36.7 

%

(90)

bps

Total gross profit margin

35.5 

%

34.9 

%

60 

bps

Revenues

Revenues increased 5% to $217.5 million for 2024, compared to $207.6 million for 2023, including a 24% increase in product sales revenues, partially offset by a 3% decline in rental and service revenues. Rental revenues increased $6.1 million (7%) primarily due to higher rental volume driven by our organic growth efforts, partially offset by lower pricing. Service revenues decreased $10.3 million (15%), primarily attributable to a reduced level of services required within customer rental projects. Product sales revenues increased $14.0 million (24%) for 2024, primarily reflecting an increasing customer adoption of manufactured composite matting products relative to timber-based products that continue to be the primary solution used for temporary worksite access. The majority of the 2024 and 2023 revenues were derived from customers in the power transmission sector.

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Cost of revenues

Cost of revenues increased 4% to $140.4 million for 2024 (35.5% gross profit margin), compared to $135.1 million for 2023 (34.9% gross profit margin), primarily driven by the 5% increase in revenues described above. The improvement in gross profit margin is primarily attributable to the effects of an improved revenue mix. Rental and service gross profit margin increased 100 basis points primarily due to a higher proportion of rental revenues and a lower proportion of service revenues. Product sales gross profit margin decreased partially due to an approximately $1 million impact of an unscheduled downtime event on one of the production lines at our manufacturing facility in the third quarter 2024.

Selling, general and administrative expenses

Selling, general and administrative expenses decreased $5.0 million to $46.0 million for 2024, compared to $51.1 million for 2023. The decrease was primarily driven by lower performance-based incentives and other personnel expense resulting from efforts to streamline the overhead structure, lower severance costs, as well as increased lease and sublease income associated with our administrative offices. In addition, 2023 included $1.4 million of costs related to strategic planning projects. Selling, general and administrative expenses as a percentage of revenues was 21.2% for 2024 compared to 24.6% for 2023.

Other operating (income) loss, net

Other operating (income) loss, net primarily includes gains and losses on sales of non-rental assets. In addition, 2024 included a $0.6 million gain related to a legal settlement.

Foreign currency exchange

Foreign currency exchange for 2024 and 2023 reflects the impact of currency translation for assets and liabilities (including intercompany balances) that are denominated in currencies other than functional currencies, principally related to our U.K. operations.

Interest expense, net

Interest expense, net was $2.6 million for 2024 compared to $4.1 million for 2023. The decrease was primarily due to a decrease in average debt outstanding. The 2024 expense included a $0.5 million non-cash write off of debt issuance costs associated with the amendment of our Amended ABL Facility. Discontinued operations also included an allocation of interest expense on corporate debt. Such interest expense totaled $1.4 million and $2.4 million for 2024 and 2023, respectively.

Provision (benefit) for income taxes from continuing operations

The benefit for income taxes from continuing operations was $6.7 million for 2024 compared to a provision for income taxes of $5.6 million for 2023. The 2024 benefit included a $15.9 million benefit primarily related to the release of valuation allowances on U.S. federal and state net operating losses and tax credit carryforwards expected to be realized following the sale of the Fluids Systems business. Excluding this valuation allowance benefit, the effective tax rate increased to 31.7% for 2024 compared to 28.3% for 2023, primarily attributable to higher state income taxes and the effect of unbenefited losses in the U.K.

Income (loss) from discontinued operations

Income (loss) from discontinued operations reflects the former Fluids Systems segment, which was sold in the third quarter of 2024. The loss from discontinued operations for 2024 included the loss on sale of the segment of $195.7 million. Discontinued operations also included $8.9 million and $12.7 million in charges for 2024 and 2023, respectively, primarily related to the Sale Transaction, impairments, and other items. See Note 2 for additional information.

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Liquidity and Capital Resources

We elected not to adjust the consolidated statements of cash flows for the years ended December 31, 2025, 2024, and 2023 to separately present cash flows attributable to discontinued operations. As a result, the below descriptions of net cash provided by or used in operating, investing, and financing activities represents the consolidated cash flows for such activities. See Note 2 for depreciation, capital expenditures and significant operating and investing non-cash items related to discontinued operations.

Net cash provided by operating activities was $73.0 million for 2025 compared to $38.2 million for 2024. Net income adjusted for non-cash items provided cash of $75.4 million in 2025, compared to $54.5 million in 2024. Changes in working capital used cash of $2.4 million in 2025, compared to $16.3 million in 2024.

Net cash used in investing activities was $65.3 million for 2025, which includes $46.7 million in capital expenditures and $42.4 million associated with the Grassform acquisition (see Note 2 for additional information), partially offset by $16.6 million in additional proceeds from the sale of the Fluids Systems business. Net cash provided by investing activities was $8.3 million for 2024, which includes $48.5 million in initial net proceeds from the sale of the Fluids Systems business, partially offset by capital expenditures of $43.5 million. The substantial majority of our capital expenditures for 2025 and 2024 were directed to expanding our mat rental fleet. In addition, we received $4.0 million and $5.0 million in proceeds from the sale of assets in 2025 and 2024, respectively, primarily reflecting the sale of used mats from our mat rental fleet.

Net cash used in financing activities was $20.9 million for 2025, primarily reflecting $22.7 million in purchases of treasury stock, including purchases under our repurchase program and shares withheld upon vesting of employee equity awards for the settlement of tax obligations. Net cash used in financing activities was $66.9 million for 2024, primarily reflecting net repayments on our Amended ABL Facility and other existing financing arrangements.

Substantially all the $5.1 million of cash on hand at December 31, 2025 resides in the U.K., primarily related to the November 2025 Grassform acquisition. We primarily manage our liquidity utilizing cash on hand and availability under our Credit Facility and other existing financing arrangements.

We expect future working capital requirements for our operations will generally fluctuate directionally with revenues, and we expect capital expenditures in 2026 to be $45 million to $55 million, exclusive of any manufacturing expansion or acquisition, with spending primarily focused on the expansion of our mat rental fleet to further support our market penetration efforts. We also intend to make investments to expand our composite mat production capacity and expect to use a portion of our existing liquidity to return value to our shareholders and pursue our long-term strategic initiatives. We expect cash on hand and cash generated by operations, as well as the projected availability under our Credit Facility and other existing financing arrangements, to be adequate to fund our current operations during the next 12 months.

Our capitalization is as follows:  

(In thousands)

December 31, 2025

December 31, 2024

Credit Facility

$

5,300 

$

— 

Other debt

11,562 

7,728 

Unamortized discount and debt issuance costs

— 

(1)

Total debt

$

16,862 

$

7,727 

Stockholders’ equity

351,156 

326,495 

Total capitalization

$

368,018 

$

334,222 

Total debt to capitalization

4.6

%

2.3

%

Credit Facility. In June 2025, we entered into a U.S. senior secured revolving credit agreement (the “Credit Facility”) with a group of lenders that provides financing of up to $150 million available for borrowings (inclusive of letters of credit), which can be increased up to $250 million, subject to certain conditions. The Credit Facility and the loans made under the Credit Facility are secured by a first priority lien on substantially all of the personal property of the Company and its significant U.S. subsidiaries as guarantors (subject to customary exceptions and exclusions). The Credit Facility will mature in June 2030. In connection with establishing the Credit Facility, we terminated our U.S. asset-based revolving credit agreement.

As of December 31, 2025, we had $5.3 million in outstanding borrowings and $5.5 million in outstanding letters of credit, resulting in $139.2 million of remaining availability under the Credit Facility.

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Under the terms of the Credit Facility, we may elect to borrow at a variable interest rate based on either the Term SOFR rate or an alternate base rate plus, in each case, a per annum applicable margin. The applicable margin will range from 1.75% to 2.25% for Term SOFR loans and 0.75% to 1.25% for alternate base rate loans, based on the consolidated leverage ratio (as defined in the Credit Facility) as of the last day of the most recent fiscal quarter. We are also required to pay a commitment fee on the unused portion of the Credit Facility ranging from 0.25% to 0.35% per annum based on the consolidated leverage ratio.

As of December 31, 2025, the applicable margin for loans under the Credit Facility was 1.75% for Term SOFR loans and 0.75% for alternate base rate loans, and the applicable commitment fee was 0.25% per annum. As of December 31, 2025, the weighted average interest rate for the Credit Facility was 7.5%.

The Credit Facility requires compliance with a maximum consolidated leverage ratio and a minimum consolidated fixed charge coverage ratio, each as defined in the Credit Facility. In addition, at our option, we may choose to increase the maximum consolidated leverage ratio for a certain period following a significant acquisition, subject to certain limitations, as defined in the Credit Facility. As of December 31, 2025, we were in compliance with required ratios.

The Credit Facility contains various customary representations, warranties and covenants that, among other things and subject to certain specified circumstances and exceptions, restrict or limit the ability of the Company and its subsidiaries to incur indebtedness (including guarantees), grant liens, make investments, pay dividends or distributions with respect to capital stock or make other restricted payments, make prepayments on other indebtedness, engage in mergers or other fundamental changes, dispose of property, or change the nature of their business.

The Credit Facility includes various events of default (subject to certain materiality thresholds and/or grace periods), including non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations or warranties, cross-default to other material indebtedness, bankruptcy and insolvency events, invalidity or impairment of guarantees or security interests or invalidity of loan documents, certain ERISA events, unsatisfied or unstayed judgments and change of control.

Other Financing Arrangements. We maintain finance leases primarily related to transportation equipment. During 2025, we entered into $4.7 million of new finance lease liabilities in exchange for leased assets.

Off-Balance Sheet Arrangements

We do not have any special purpose entities. At December 31, 2025, we had $10.3 million in outstanding letters of credit (inclusive of the amount outstanding under the Credit Facility as described above), performance bonds, and other guarantees. We also enter into normal short-term operating leases for office and warehouse space, as well as certain operating equipment. None of these off-balance sheet arrangements either has, or is expected to have, a material effect on our financial statements.

27

Contractual Obligations

A summary of our outstanding contractual and other obligations and commitments at December 31, 2025 is as follows:

(In thousands)

2026

2027

2028

2029

2030

Thereafter

Total

Credit Facility

$

— 

$

— 

$

— 

$

— 

$

5,300 

$

— 

$

5,300 

Finance lease liabilities (1)

5,967 

4,120 

1,909 

764 

131 

— 

12,891 

Operating lease liabilities (1)

3,072 

2,940 

2,604 

2,301 

1,934 

1,322 

14,173 

Trade accounts payable and accrued liabilities (2)

49,532 

— 

— 

— 

— 

— 

49,532 

Other long-term liabilities (3)

— 

1,801 

— 

— 

— 

2,613 

4,414 

Performance bond obligations

4,176 

50 

490 

— 

— 

— 

4,716 

Letter of credit commitments

5,540 

— 

— 

— 

— 

— 

5,540 

Total contractual obligations

$

68,287 

$

8,911 

$

5,003 

$

3,065 

$

7,365 

$

3,935 

$

96,566 

(1)Financing obligations, finance lease liabilities, and operating lease liabilities represent the undiscounted future payments.

(2)Excludes the current portion of operating lease liabilities.

(3)Table does not allocate by year expected tax payments and uncertain tax positions due to the inability to make reasonably reliable estimates of the timing of future cash settlements.

We anticipate that the obligations and commitments listed above that are due in less than one year will be paid from available cash on-hand, cash generated by operations, and the projected availability under our Credit Facility, subject to covenant compliance and certain restrictions as further discussed above. The specific timing of settlement for certain long-term obligations cannot be reasonably estimated.

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Critical Accounting Policies

Critical Accounting Estimates

Our consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), which requires management to make estimates and assumptions that affect the reported amounts and disclosures. Significant estimates used in preparing our consolidated financial statements include the fair values of assets acquired and liabilities assumed at the dates of acquisition for business combinations, estimated cash flows and fair values used for impairments of long-lived assets, including goodwill and other intangibles, and valuation allowances for deferred tax assets. See Note 1 in Item 8. “Financial Statements and Supplementary Data” for a discussion of the accounting policies for each of these matters. Our estimates are based on historical experience and on our future expectations that we believe to be reasonable. The combination of these factors forms the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from our current estimates, and those differences may be material.

We believe the critical accounting policies described below affect our more significant judgments and estimates used in preparing the consolidated financial statements.

Business Combinations

We use the acquisition method of accounting to allocate costs of acquired businesses to the assets acquired and liabilities assumed based on their estimated fair values at the dates of acquisition. The excess costs of acquired businesses over the fair values of the assets acquired and liabilities assumed are recognized as goodwill. The valuations of the acquired assets and liabilities will impact the determination of future operating results. Determining the fair value of assets acquired and liabilities assumed requires management’s judgment and often involves the use of significant estimates and assumptions, including assumptions with respect to future cash inflows and outflows, revenue growth rates, discount rates, customer attrition rates, royalty rates, and asset lives, among other items.

Goodwill

Goodwill is tested for impairment annually as of November 1, or more frequently, if indicators of impairment exist. As part of our annual goodwill review, we first perform a qualitative assessment based on company performance and future business outlook to determine if indicators of impairment exist. When there are qualitative indicators of impairment, we use an impairment test which includes a comparison of the carrying value of net assets of our reporting unit, including goodwill, with its estimated fair values, which we estimate using a combination of a market multiple and discounted cash flow approach (classified within Level 3 of the fair value hierarchy). In completing the annual evaluation during the fourth quarter of 2025, we determined that the fair value was significantly more than the net carrying value, and therefore, no impairment was required. As of December 31, 2025, our consolidated balance sheet includes $76.3 million of goodwill, including $28.2 million from the November 2025 Grassform acquisition.

Income Taxes

We had total deferred tax assets of $72.9 million and $78.6 million at December 31, 2025 and 2024, respectively. A valuation allowance must be established to offset a deferred tax asset if, based on available evidence, it is more likely than not that some or all of the deferred tax asset will not be realized. We have considered future taxable income and tax planning strategies in assessing the need for our valuation allowance. The years ended 2025 and 2024 include income tax benefits of $1.5 million and $15.9 million, respectively, primarily reflecting the release of valuation allowances on U.S. federal and state net operating losses and other tax credit carryforwards following the sale of the Fluids Systems business. At December 31, 2025, we had a total valuation allowance of $25.8 million, which includes valuation allowances of $17.2 million for U.S. capital loss carryforwards, $3.8 million for certain U.S. state and foreign net operating loss carryforwards as well as $4.8 million for foreign tax credits. Changes in the expected future generation of qualifying taxable income within these jurisdictions or in the realizability of other tax assets may result in an adjustment to the valuation allowance, which would be charged or credited to income in the period this determination was made.

We file income tax returns in the U.S. and certain non-U.S. jurisdictions and are subject to examination in the various jurisdictions in which we file. We are no longer subject to income tax examinations for U.S. federal and substantially all state jurisdictions for years prior to 2021 and for substantially all foreign jurisdictions for years prior to 2019.

From time to time, we are examined by various tax authorities in countries where we operate. We fully cooperate with all audits but defend existing positions vigorously. We evaluate the potential exposure associated with various filing positions and record a reduction to the related net operating loss or a liability for uncertain tax positions, as circumstances warrant. Although we believe all tax positions are reasonable and properly reported in accordance with applicable tax laws and regulations in effect during the periods involved, the final determination of these matters could be materially different than that which is reflected in historical income tax provisions and accruals.

29

Sale of Fluids Systems Business

In September 2024, we completed the sale of the Fluids Systems business. In connection with recognizing the loss on the Sale Transaction included in discontinued operations, we made certain estimates in determining the amounts of deferred consideration due from the Purchaser and estimated liabilities due to the Purchaser. Our estimates for the fair value of deferred consideration due from the Purchaser and liabilities due to the Purchaser required us to make judgments regarding the likelihood of possible outcomes and cash flows and the ultimate resolution of such matters. These judgments are uncertain in that they require assumptions about the potential outcomes and may change. Depending on the actual outcomes of such matters, or changes in these assumptions, the estimated amounts recognized for deferred consideration due from the Purchaser and estimated liabilities due to the Purchaser may change and any income or expense associated with such changes will be presented in discontinued operations. In the fourth quarter of 2025, we recognized a $2.2 million pre-tax gain on sale related to the resolution of certain estimated deferred consideration and liabilities for the Sale Transaction. See Note 2 for additional information.

New Accounting Pronouncements

See Note 1 in Item 8. “Financial Statements and Supplementary Data” for a discussion of new accounting pronouncements.

30