ARKO Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Fair Value Measurements and Financial Instruments (Tables)

Fair Value Measurements and Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Fair Value Measurement Inputs and Valuation Techniques

The Ares Put Option was recorded at its fair value based on a Monte Carlo pricing model with the following material assumptions based on observable and unobservable inputs:


	As of December 31,
	2022

Expected term (in years)		0.2
Volatility		25.9	%
Risk-free interest rate		4.3	%
Strike price	$	12.845

Private Warrants [Member]

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Fair Value Measurement Inputs and Valuation Techniques

The Private Warrants have been recorded at fair value based on a Black-Scholes option pricing model with the following material assumptions based on observable and unobservable inputs:


	As of December 31,
	2023			2022

Expected term (in years)		2.0			3.0
Volatility		39.2	%		41.9	%
Risk-free interest rate		4.2	%		4.2	%
Expected dividend yield		1.5	%		1.4	%
Strike price	$	11.50		$	11.50

Additional Deferred Shares

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Fair Value Measurement Inputs and Valuation Techniques

The Additional Deferred Shares have been recorded at fair value based on a Monte Carlo pricing model with the following material assumptions based on observable and unobservable inputs:


	As of December 31,
	2023			2022

Expected term (in years)		3.4			4.4
Volatility		33.3	%		42.0	%
Risk-free interest rate		4.0	%		4.1	%
Stock price	$	8.25		$	8.66