RB GLOBAL INC.

Note 19. Assets and Liabilities Held for Sale

During the third quarter of fiscal 2025, the Company classified the assets and liabilities of Decision Dynamics, LLC ("DDI"), an electronic lien and title business, as held-for-sale on the consolidated balance sheets. The disposal group is measured at the lower of carrying amount and fair value less costs to sell, in accordance with ASC 360, Property, Plant, and Equipmentand no impairment was required in connection with the held for sale classification. The fair value of the disposal group was determined based on expected sale proceeds less estimated costs to sell, which represents a Level 3 fair value measurement.

The following table presents the carrying amounts of the major classes of assets and liabilities classified as held-for-sale:

On November 3, 2025, the Company completed the sale of DDI for consideration of approximately $37.8 million, subject to final closing adjustments. The sale of DDI is not expected to have a material impact on the Company’s consolidated financial statements. The results of DDI are included within continuing operations on the consolidated income statements.