Annual report [Section 13 and 15(d), not S-K Item 405]

Other Current Liabilities

v3.25.4
Other Current Liabilities
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Other Current Liabilities

11. Other Current Liabilities

The components of other current liabilities were as follows:

 

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

 

 

(in thousands)

 

Accrued employee costs

 

$

21,806

 

 

$

14,363

 

Fuel and other taxes

 

 

35,997

 

 

 

34,588

 

Accrued insurance liabilities

 

 

13,631

 

 

 

13,704

 

Accrued expenses

 

 

43,288

 

 

 

39,733

 

Environmental liabilities

 

 

2,684

 

 

 

2,825

 

Deferred vendor income

 

 

16,475

 

 

 

18,195

 

Accrued income taxes payable

 

 

1,578

 

 

 

1,264

 

Dealer deposits

 

 

6,153

 

 

 

10,659

 

Financial liabilities

 

 

3,568

 

 

 

5,391

 

Liabilities resulting from Additional Consideration
  and Contingent Consideration

 

 

 

 

 

5,601

 

Deferred payments related to acquisitions

 

 

 

 

 

680

 

Public Warrants

 

 

 

 

 

6,675

 

Private Warrants

 

 

 

 

 

1,000

 

Other accrued liabilities

 

 

3,160

 

 

 

4,561

 

Total other current liabilities

 

$

148,340

 

 

$

159,239

 

 

Additional Consideration and Contingent Consideration

Part of the consideration payable to the sellers in the acquisition of the business of Empire Petroleum Partners, LLC (“Empire”) in 2020 was as follows:

On each of the first five anniversaries of October 6, 2020, the Empire sellers were to be paid an amount of $4.0 million (total of $20.0 million) (the “Additional Consideration”). When the Empire sellers were entitled to amounts on account of the Contingent Consideration (as defined below), these amounts were initially applied to accelerate payments on account of the Additional Consideration. For each of the years ended December 31, 2025, 2024 and 2023, the Company paid the Empire sellers $1.9 million, $4.0 million and $4.0 million of Additional Consideration, respectively.
An amount of up to $45.0 million (the “Contingent Consideration”) had been required to have been paid to the Empire sellers according to mechanisms set forth in the Empire purchase agreement, subject to the occurrence of certain events during the five years following October 6, 2020. The measurement and payment of the Contingent Consideration was made once a year. For the year ended December 31, 2025, the Company paid the Empire sellers Contingent Consideration of $2.1 million. No Contingent Consideration was paid to the Empire sellers for the years ended December 31, 2024 and 2023.
The Company made the final payment to the Empire sellers on October 6, 2025.

 

Public and Private Warrants

The Company had 17.3 million warrants to purchase common stock outstanding for an exercise price of $11.50 per share, consisting of approximately 14.8 million public warrants (the “Public Warrants”) and approximately 2.5 million private warrants (the “Private Warrants”). The warrants expired on December 22, 2025.

 

Financial Liabilities

The current and non-current portions of financial liabilities are related to off-market sale-leaseback transactions with Blue Owl related to the 2023 Acquisitions of TEG and WTG (as further described in Note 4 above), the 2022 acquisition of certain assets from Quarles Petroleum, Incorporated and the 2022 acquisition of all the issued and outstanding membership interests in Pride Convenience Holdings, LLC, and in addition, as of December 31, 2024, a failed sale-leaseback transaction related to the 2021 acquisition of 60 ExpressStop convenience stores.

In connection with the closing of the Company’s 2021 acquisition of 60 ExpressStop convenience stores, a real estate investment fund acquired fee simple ownership of 25 of the acquired sites, and the Company entered into a lease agreement for these locations under customary terms. The real estate fund granted the Company an option to purchase the fee simple ownership in these

sites following an initial four-year period for a purchase price agreed upon between the parties. For accounting purposes, this transaction was originally treated as a failed sale-leaseback and resulted in recording a financial liability of approximately $44.2 million at that time. In the second quarter of 2025, the Company chose not to exercise its purchase option. The expiration of this purchase option was accounted for as a sale-leaseback, resulting in the removal of such financial liability and related fixed assets, and the recording of a gain in the second quarter of 2025 of approximately $20.8 million included in other (income) expenses, net in the consolidated statements of operations. The Company recorded right-of-use assets and operating lease liabilities of approximately $34.5 million in connection with the remaining lease term for these sites.