Perimeter Solutions, Inc.
For the period ended Jun 30, 2026. Filed Jul 31, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Jul 31, 2026
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5. Goodwill and Other Intangible Assets
- GOODWILL AND OTHER INTANGIBLE ASSETS
The changes in the carrying amount of goodwill by reportable segment are as follows:
| In Thousands | Fire Safety | Specialty Products | Total |
|---|---|---|---|
| Balance, December 31, 2025 | $866,032 | $199,179 | $1,065,211 |
| Acquisitions | — | 303,768 | 303,768 |
| Measurement period adjustments (1) | — | 2,247 | 2,247 |
| Foreign currency translation | (4,369) | (1,133) | (5,502) |
| Balance, June 30, 2026 | $861,663 | $504,061 | $1,365,724 |
| (1) | See Note 4 - Business Combinations for additional information. |
Intangible assets and related accumulated amortization as of June 30, 2026 and December 31, 2025 are as follows:
| June 30, 2026 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Dollars in Thousands · EstimatedUseful Life(in years) · Gross Value · Accumulated Impairment · ForeignCurrencyTranslation · AccumulatedAmortization · Net Book Value | ||||||||
| Definite Lived Intangible Assets: | ||||||||
| Customer lists | 1 | to | 20 | $1,103,500 | $— | $(10,243) | $(188,323) | $904,934 |
| Technology and patents | 4 | to | 20 | 302,326 | (40,738) | 994 | (67,045) | 195,537 |
| Tradenames | 8 | to | 20 | 149,100 | — | (1,878) | (24,158) | 123,064 |
| Balance, June 30, 2026 | $1,554,926 | $(40,738) | $(11,127) | $(279,526) | $1,223,535 | |||
| Dollars in Thousands · EstimatedUseful Life(in years) · Gross Value · Accumulated Impairment · ForeignCurrencyTranslation · AccumulatedAmortization · Net Book Value | ||||||||
|---|---|---|---|---|---|---|---|---|
| Definite Lived Intangible Assets: | ||||||||
| Customer lists | 8 | to | 20 | $790,000 | $— | $(5,511) | $(156,300) | $628,189 |
| Technology and patents (1) | 4 | to | 20 | 281,426 | (40,738) | (28) | (55,856) | 184,804 |
| Tradenames | 8 | to | 20 | 108,100 | — | (1,024) | (20,746) | 86,330 |
| Balance, December 31, 2025 | $1,179,526 | $(40,738) | $(6,563) | $(232,902) | $899,323 | |||
| (1) | In May 2025, the Company settled its trade secret litigation with a subsidiary of Compass Minerals International, Inc. and simultaneously acquired related intangible assets, property, plant and equipment, and inventories. The total purchase consideration for the asset acquisition was $20.0 million in cash, of which $15.2 million was allocated to the technology-related intangible assets. The acquired technology-related intangible assets will be amortized on a straight-line basis over its estimated useful life of 4 years. |
Amortization expense for definite-lived intangible assets was $24.0 million and $46.6 million for the three and six months ended June 30, 2026, respectively, and $14.6 million and $28.7 million, for the three and six months ended June 30, 2025, respectively.
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