Note 11 Leases

The Company determines if a contract contains a lease at its inception or as a result of an acquisition and makes certain assumptions and judgments when determining its right–of–use assets and lease liabilities. As of December 31, 2025 and 2024, all of the Company’s leases are operating leases. The Company capitalizes its operating right–of–use assets and corresponding lease liabilities separately on its consolidated balance sheets, using the present value of the remaining lease payments over the determined lease term applying the implicit rate of the lease.

The following table presents the components of the Company’s operating leases on its consolidated balance sheets for the years indicated:

   
December 31, 2025
   
December 31, 2024
 
   
(In thousands)
 
Office space
 
$
1,737
   
$
1,083
 
Vehicles
   
281
     
240
 
Equipment (1)
   
948
     
 
Total right–of–use asset
 
$
2,966
   
$
1,323
 
                 
Office space
 
$
1,870
   
$
1,141
 
Vehicles
   
274
     
225
 
Equipment (1)
   
948
     
 
Total lease liability
 
$
3,092
   
$
1,366
 

(1)
For the year ended December 31, 2025, operating leases for equipment primarily includes compressor rentals used in the Company’s daily operations.
The Company’s operating leases expire at various times through 2030. The Company’s weighted–average remaining lease terms and discount rates are as follows for the years indicated:

   
Year Ended December 31,
 
   
2025
   
2024
 
Weighted–average lease term (years)
   
2.5
     
4.0
 
Weighted–average discount rate
   
10.1
%
   
10.2
%

The Company recognizes lease expense for its operating leases on a straight–line basis. The following table presents the components of the Company’s lease costs during the years presented:

   
Year Ended December 31,
 
   
2025
   
2024
 
   
(In thousands)
 
Operating lease cost
 
$
1,085
   
$
231
 
Short–term lease cost (1)
   
     
25
 
Variable lease cost (2)
   
285
     
14
 
Total lease cost
 
$
1,370
   
$
270
 
(1)
One of the Company’s office space operating leases, which expired in September 2024, had an initial lease term of less than 12 months and was considered a short–term lease. The Company does not capitalize short–term leases, instead the costs are expensed as they are incurred.
(2)
Variable lease costs include operating costs, such as parking and property taxes, associated with the Company’s office leases. The Company expenses variable lease costs as they are incurred.

As of December 31, 2025, the Company’s future lease commitments by year consisted of the following:

   
(In thousands)
 
January 1, 2026 through December 31, 2026
 
$
1,549
 
January 1, 2027 through December 31, 2027
   
1,090
 
January 1, 2028 through December 31, 2028
    623
 
January 1, 2029 through December 31, 2029
   
227
 
January 1, 2030 through December 31, 2030
   
57
 
Total lease payments
   
3,546
 
Less: imputed interest
   
(454
)
Total lease liability
 
$
3,092
 

The Company’s supplemental cash flow disclosures related to operating leases are presented below for the years indicated:

   
Year Ended December 31,
 
   
2025
   
2024
 
   
(In thousands)
 
Cash paid for amounts included in the measurement of lease liabilities – operating cash flows from operating leases
 
$
992
   
$
220
 
Right–of–use assets obtained in exchange for operating liabilities
 
$
2,863
   
$
1,378
 

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 6, 2025
2023Mar 19, 2024
2022Mar 31, 2023
2021Mar 31, 2022
2020Mar 29, 2021
2019Mar 30, 2020

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.