0001628280-26-073820 | 10-Q | XBRL Viewer | Accelevation Holdings Corp

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DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
	Oct. 01, 2026	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2026	Sep. 30, 2025	Dec. 31, 2025
Accelevation LLC
Product Information [Line Items]
Payment of stock issuance costs				$ 3,659	$ 0
Deferred offering costs, noncurrent		$ 4,300		4,300		$ 0
(Benefit) provision for income taxes		$ (2)	$ 284	$ 942	$ 594
Subsequent Event \| Accelevation Holdings LLC
Product Information [Line Items]
Subsidiary ownership percentage	53.00%
Subsequent Event \| Class A Common Stock \| Selling Stockholders
Product Information [Line Items]
Shares sold (in shares)	20,000,000
Subsequent Event \| Class A Common Stock \| IPO
Product Information [Line Items]
Shares sold (in shares)	10,000,000
Offering price per share (in dollars per share)	$ 18.00
Net proceeds from issuance of stock	$ 170,600
Payment of stock issuance costs	$ 9,500
Subsequent Event \| Series A Units \| Accelevation Holdings LLC
Product Information [Line Items]
Shares acquired (in shares)	10,000,000

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2026	Jun. 15, 2026
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued (in shares)	1,000	1,000
Common stock, shares authorized (in shares)	1,000	1,000
Common stock, shares outstanding (in shares)	1,000	1,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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+ Details

INTANGIBLE ASSETS - Narrative (Details) - Accelevation LLC - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Dec. 31, 2026	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2025
Intangible Asset, Finite-Lived [Line Items]
Finite-lived intangible assets net book value		$ 237,072		$ 237,072
Amortization of intangible assets		13,765	$ 8,040	31,136	$ 23,800
Net income		3,153	$ 13,646	$ 22,478	$ 4,935	$ 4,935
Intangible Assets, Amortization Period
Intangible Asset, Finite-Lived [Line Items]
Amortization of intangible assets		5,300
Net income		$ (5,300)
Intangible Assets, Amortization Period \| Forecast
Intangible Asset, Finite-Lived [Line Items]
Amortization of intangible assets	$ 5,200
Net income	$ (5,200)
SteelPro Trademark and Customer Relationships
Intangible Asset, Finite-Lived [Line Items]
Useful life		4 months		4 months
Finite-lived intangible assets net book value		$ 11,200		$ 11,200

- Definition

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+ Details

DISPOSITIONS - Narrative (Details) - Accelevation LLC - WMS - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2026	Mar. 31, 2026	Apr. 24, 2026
Disposal Group, Held-for-Sale, Not Discontinued Operations
Disposal Group, Including Discontinued Operations [Line Items]
Impairment on assets held for sale		$ 2.1
Disposal Group, Disposed of by Sale, Not Discontinued Operations
Disposal Group, Including Discontinued Operations [Line Items]
Disposal group, consideration			$ 2.7
Loss on working capital changes	$ 0.7

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

INTANGIBLE ASSETS - Amortization on Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2026	Sep. 30, 2025
Accelevation LLC
Intangible Asset, Finite-Lived [Line Items]
Amortization of intangible assets	$ 13,765	$ 8,040	$ 31,136	$ 23,800

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

+ References

+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2026

Accelevation LLC

Segment Reporting [Line Items]

Segment Reporting

The following table summarizes significant expenses reviewed by the

CODM on a regular basis for purposes of assessing our financial performance and allocating resources.


	Three Months Ended September 30,		Nine Months Ended September 30,
(in thousands)	2026	2025	2026	2025
Revenue	$202,224	$121,888	$639,675	$280,518
Significant expenses
Material costs	84,029	40,064	280,885	105,422
Labor costs	40,332	32,106	127,601	64,407
Other cost of goods sold	18,702	7,585	55,878	20,262
Gross profit	59,161	42,133	175,311	90,427
Operating expenses:
Wages and benefits	15,659	11,799	51,975	28,316
Other selling, general, and administrative (1)	10,902	3,967	29,231	16,034
Amortization of intangible assets	13,765	8,040	31,136	23,800
Related party expenses	640	256	7,378	756
Impairment on assets held for sale	—	—	2,128	—
Total operating expenses	40,966	24,062	121,848	68,906
Operating income	18,195	18,071	53,463	21,521
Interest income	657	123	1,199	182
Interest expense	(16,046)	(5,673)	(31,323)	(16,106)
Other income (expenses), net	345	1,409	81	(68)
Total non-operating expense, net	(15,044)	(4,141)	(30,043)	(15,992)
Income before income taxes	3,151	13,930	23,420	5,529
(Benefit) provision for income taxes	(2)	284	942	594
Net income	$3,153	$13,646	$22,478	$4,935

(1)Other selling, general, and administrative expenses primarily consist of facilities expenses that do not relate to our

manufacturing operations such as sales and marketing expenses, costs related to the IPO, and other general

administrative expenses.

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Sep. 30, 2026 USD ($)
Accelevation LLC
Purchase Commitment, Excluding Long-Term Commitment [Line Items]
Non-cancelable purchase commitments	$ 1.1

FAIR VALUE MEASUREMENT - Changes in Fair Value of Contingent Consideration Liability (Details) - Accelevation LLC - Contingent Consideration Liability $ in Thousands	9 Months Ended
	Sep. 30, 2026 USD ($)
Change in Level 3 Liability
Balance as of December 31, 2025	$ 10,280
Earnout payments made	(287)
Change in fair value	537
Balance as of September 30, 2026	$ 10,530

EQUITY-BASED COMPENSATION

9 Months Ended

Sep. 30, 2026

Accelevation LLC

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

EQUITY-BASED COMPENSATION

NOTE 8 – EQUITY-BASED COMPENSATION

Pre-IPO Awards

During the nine months ended September 30, 2026, we granted employee incentive units ("Series P Units") in Accelevation Topco

LLC (“Topco”), a parent entity to Accelevation LLC, including units for which grant agreements were executed during the year

ended December 31, 2025. For accounting purposes, units were deemed to be granted when the annual earnings-based

performance target was established by management and the Board and communicated to the employees. For financial reporting

purposes, compensation amounts paid to our employees by Topco are deemed to be our expenses and akin to a capital

contribution from Topco. The grant-date fair value of the units granted was estimated to be approximately $3.7 million, which was

expected to be recognized as expense over the next 3.6 to 4.5 years. Prior to the modification discussed below, we recognized

expense of $1.9 million in the first nine months of 2026.

Effective October 1, 2026, we modified the Series P Units. Under these modified terms, which took effect upon consummation of

the IPO, the revised performance conditions are linked to certain stockholder sell-downs of their ownership interests in the

Company. Upon the triggering of the performance conditions, Series P Unit holders are entitled to the partial settlement of their

right to distributions under the Series P Unit awards in cash, shares, or a combination of cash and shares. These changes to the

timing and manner in which the Series P Units are settled superseded many of the original terms of the awards and the 2025

Accelevation Incentive Plan (2025).

Management concluded that the settlement obligation under the Series P Units modified performance conditions were not

applicable until the October 2026 effective date of the IPO and the modified agreement. Future expense will not be triggered or

recognized until it is deemed probable that the performance condition will be achieved, which occurs with certain stockholders'

future sell-downs. Accordingly, upon modification, all issued Series P Units are deemed to have been granted.

- Definition

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+ Details

SUBSEQUENT EVENTS (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Millions		1 Months Ended
	Oct. 01, 2026	Oct. 31, 2026
Subsequent Event [Line Items]
Series B Units and Class B common stock for Class A common stock, conversion ratio	1
Tax receivable agreement, percentage of tax savings paid to rights holders	85.00%
Accelevation LLC
Subsequent Event [Line Items]
Payments for employee bonuses		$ 27.1
Contributions to employee 401(k) contributions		$ 6.0
Accelevation Holdings LLC
Subsequent Event [Line Items]
Subsidiary ownership percentage	53.00%
Class A Common Stock \| Selling Stockholders
Subsequent Event [Line Items]
Shares sold (in shares)	20,000,000
Class A Common Stock \| IPO
Subsequent Event [Line Items]
Shares sold (in shares)	10,000,000
Offering price per share (in dollars per share)	$ 18.00
Net proceeds from issuance of stock	$ 170.6
Series A Units \| Accelevation Holdings LLC
Subsequent Event [Line Items]
Shares acquired (in shares)	10,000,000

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2026

Accelevation LLC

Product Information [Line Items]

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Nature of Operations

Accelevation LLC and its subsidiaries (“Accelevation”, the “Company”, “we”, “our”, or “us”) are a vertically integrated provider of

data center infrastructure solutions. The Company’s solutions include the design, manufacture, and installation of customized

structural, electrical and mechanical systems for mission-critical infrastructure. Our comprehensive solution offerings include

containment systems, power distribution solutions, cable conveyance, caging and security, and structural systems, complemented

by a full suite of installation services, including licensed electrical fit-out, low-voltage installation, and infrastructure installation.

Initial Public Offering

On October 1, 2026, Accelevation Holdings Corp. (“Pubco”) completed its initial public offering (the “IPO”) of 10,000,000 shares of

its Class A common stock at the IPO price of $18.00 per share, excluding 20,000,000 shares of Class A common stock sold by

certain selling stockholders (the "Selling Stockholders"), in exchange for net proceeds of approximately $170.6 million, after

deducting approximately $9.5 million of underwriting discounts and commissions. Pubco used such net proceeds to acquire

10,000,000 newly issued Series A Units in Accelevation Holdings LLC (“Holdings LLC”), the Company’s direct parent established

in connection with organizational transactions executed in connection with the IPO (the “Organizational Transactions”).

Immediately following the completion of the IPO and Organizational Transactions, Pubco held an approximately 53% interest in

Holdings LLC, and the Company was a wholly owned subsidiary of Holdings LLC.

As a result of the IPO and Organizational Transactions being consummated on October 1, 2026, the financial statements do not

reflect the impact of the IPO. See additional disclosures in Note 15 – Subsequent Events of our condensed consolidated financial

statements.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting

principles generally accepted in the United States (“GAAP”) and the rules and regulations of the Securities and Exchange

Commission (“SEC”) applicable to interim financial information including the instructions to Form 10-Q and Article 10 of Regulation

S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In

the opinion of management, all normal and recurring adjustments necessary for the fair presentation of the unaudited condensed

consolidated financial statements for the periods presented have been included in this Quarterly Report on Form 10-Q. Our results

of operations for the three and nine months ended September 30, 2026 are not necessarily indicative of the operating results

expected for the full year. Certain prior period amounts have been reclassified to conform to current period presentation.

Certain monetary amounts, percentages, and other figures included elsewhere in these financial statements have been subject to

rounding adjustments. Accordingly, figures shown as totals in certain tables may not be the arithmetic aggregation of the figures

that precede them, and figures expressed as percentages in the text may not total 100% or, as applicable, when aggregated may

not be the arithmetic aggregation of the percentages that precede them.

Principles of Consolidation

These condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant

intercompany accounts and transactions have been eliminated in consolidation.

Unaudited Interim Financial Information

These condensed consolidated financial statements, along with the financial data and other information included in the notes to

the financial statements, are unaudited. These condensed consolidated financial statements have been prepared on the same

basis as the audited annual financial statements and the notes thereto.

These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial

statements and notes thereto for the Company, as included in the prospectus dated September 29, 2026, and filed with the SEC

pursuant to Rule 424(b)(4) under the Securities Act of 1933, as amended (the “Prospectus”) on October 1, 2026.

Use of Estimates

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and

assumptions that affect (1) the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of

the date of the financial statements and (2) the reported amounts of revenues and expenses during the reporting periods.

Examples include, but are not limited to, estimates applied to recognize revenue over time for certain customer contracts, the

estimated fair value of and the amount of expense recognized for equity-based compensation awards, the allowance for credit

losses, the net realizable value of inventory, the discount rate applied to our leases, the depreciable lives of our long-lived assets,

the amortizable lives of our intangible assets, forecasts used to assess the carrying values of our long-lived assets and goodwill for

impairment, and our accrued expenses. We base our estimates and assumptions on historical experience, currently available

information and other facts and circumstances that we believe are reasonable. Actual results could differ from our estimates.

Deferred Offering Costs

Deferred offering costs consist of direct and incremental expenses and fees related to the IPO. These direct and incremental

expenses and fees have been capitalized as incurred and will be offset against IPO proceeds. There were $4.3 million of deferred

offering costs included in other long-term assets on the condensed consolidated balance sheets as of September 30, 2026, of

which $3.7 million had been paid. There were no deferred offering costs capitalized in other long-term assets in the consolidated

balance sheet as of December 31, 2025.

Customer Concentration

The Company had certain customers with revenue individually representing 10% or more of our total revenue, or with accounts

receivable balances individually representing 10% or more of our total accounts receivable, which are presented below.

Revenue from each major customer as a percentage of total revenue for the three and nine months ended September 30, 2026

and 2025:


	Three Months Ended September 30,		Nine Months Ended September 30,
	2026	2025	2026	2025
Major Customer 1	10.3%	39.1%	27.4%	37.8%
Major Customer 2	19.7%	—%	10.3%	—%
Major Customer 3	10.5%	24.1%	10.0%	21.1%
Major Customer 4	6.9%	—%	10.0%	—%
Major Customer 5	0.1%	5.4%	0.1%	13.0%
Total Major Customers	47.5%	68.6%	57.8%	71.9%

Accounts receivable from each major customer as a percentage of total accounts receivable as of September 30, 2026 and

December 31, 2025:


	September 30, 2026	December 31, 2025
Major Customer 1	21.0%	34.6%
Major Customer 3	18.2%	10.8%
Major Customer 6	11.0%	5.5%
Major Customer 7	10.7%	13.4%
Major Customer 8	10.2%	5.4%
Total Major Customers	71.1%	69.7%

Supplier Concentration

The Company relies on third-party suppliers for the provision of many components and materials used in our infrastructure

products. Some of the enclosure components, specifically various trims, seals, and gaskets, are highly customized for our

Company and purchased by us from single sources. During the nine months ended September 30, 2026 and 2025, key single-

sourced components did not represent a material portion of our raw material purchases; however, these components still

represent critical components of certain of our product offerings. While we believe that we may be able to establish alternative

supply relationships for our single-sourced components, the loss of one of these supply relationships could cause a material

disruption to the delivery of our infrastructure products and therefore have a material effect on our business, financial condition and

operating results.

Income Taxes

The Company’s income tax provision was approximately $0.3 million for the three months ended September 30, 2025, and $0.9

million and $0.6 million for the nine months ended September 30, 2026 and 2025, respectively. The income tax benefit for the three

months ended September 30, 2026 was not material.

As a result of the Company being a partnership, it is not directly subject to income taxes under the provisions of the Internal

Revenue Code. Therefore, taxable income or loss is reported to the individual partners for inclusion in their respective tax returns,

and no provision for federal income taxes has been included in the accompanying consolidated financial statements. Accelevation

is, however, subject to various entity level U.S. state taxes, and the tax provision for those state taxes are included in the

condensed consolidated financial statements.

Emerging Growth Company Status

The Company is an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”).

Accordingly, the Company is eligible to take advantage of certain exemptions from various reporting and financial disclosure

requirements that are applicable to other public companies that are not emerging growth companies.

Under the JOBS Act, an emerging growth company can take advantage of the extended transition period provided to private

companies for adopting and complying with new or revised accounting standards. The Company has elected to take advantage of

the extended transition period and, accordingly, will delay the adoption of accounting standards for which early adoption is both

permitted and elected until those standards would apply to private companies.

Recently Issued Accounting Pronouncements Not Yet Adopted


Standard	Description	Planned Date of Adoption	Effect on the Financial Statements and Disclosures
ASU 2023-09, Improvements to Income Tax Disclosures	This update requires public entities to annually disclose specific categories in the rate reconciliation table of the income tax note, provide additional information for reconciling items that meet a quantitative threshold, and provide disaggregated information on income taxes paid by the Company.	December 31, 2026	We are currently evaluating the impact of this guidance on our disclosures.
ASU 2024-03, Income Statement—Reporting Comprehensive Income —Expense Disaggregation Disclosures	This update mandates (i) disaggregation of specified income statement expenses, (ii) qualitative descriptions for expenses not separately disaggregated, and (iii) disclosure of the total amount of selling expenses.	December 31, 2027	We are currently evaluating the impact of this guidance on our financial statements and disclosures.
ASU 2025-10, Government Grants (Topic 832) – Accounting for Government Grants Received by Business Entities	This update establishes authoritative guidance on how to recognize, measure, and present government grants received by business entities. The ASU may be applied using a modified prospective, modified retrospective or a full retrospective approach.	December 31, 2030	We are currently evaluating the impact of this guidance on our financial statements and disclosures.

The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such

pronouncements will have a material impact on its condensed consolidated financial statements.

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Tables) - Accelevation LLC

9 Months Ended

Sep. 30, 2026

Product Information [Line Items]

Schedules of Concentration of Risk, by Risk Factor

Revenue from each major customer as a percentage of total revenue for the three and nine months ended September 30, 2026

and 2025:


	Three Months Ended September 30,		Nine Months Ended September 30,
	2026	2025	2026	2025
Major Customer 1	10.3%	39.1%	27.4%	37.8%
Major Customer 2	19.7%	—%	10.3%	—%
Major Customer 3	10.5%	24.1%	10.0%	21.1%
Major Customer 4	6.9%	—%	10.0%	—%
Major Customer 5	0.1%	5.4%	0.1%	13.0%
Total Major Customers	47.5%	68.6%	57.8%	71.9%

Accounts receivable from each major customer as a percentage of total accounts receivable as of September 30, 2026 and

December 31, 2025:


	September 30, 2026	December 31, 2025
Major Customer 1	21.0%	34.6%
Major Customer 3	18.2%	10.8%
Major Customer 6	11.0%	5.5%
Major Customer 7	10.7%	13.4%
Major Customer 8	10.2%	5.4%
Total Major Customers	71.1%	69.7%

Accounting Standards Update and Change in Accounting Principle


Standard	Description	Planned Date of Adoption	Effect on the Financial Statements and Disclosures
ASU 2023-09, Improvements to Income Tax Disclosures	This update requires public entities to annually disclose specific categories in the rate reconciliation table of the income tax note, provide additional information for reconciling items that meet a quantitative threshold, and provide disaggregated information on income taxes paid by the Company.	December 31, 2026	We are currently evaluating the impact of this guidance on our disclosures.
ASU 2024-03, Income Statement—Reporting Comprehensive Income —Expense Disaggregation Disclosures	This update mandates (i) disaggregation of specified income statement expenses, (ii) qualitative descriptions for expenses not separately disaggregated, and (iii) disclosure of the total amount of selling expenses.	December 31, 2027	We are currently evaluating the impact of this guidance on our financial statements and disclosures.
ASU 2025-10, Government Grants (Topic 832) – Accounting for Government Grants Received by Business Entities	This update establishes authoritative guidance on how to recognize, measure, and present government grants received by business entities. The ASU may be applied using a modified prospective, modified retrospective or a full retrospective approach.	December 31, 2030	We are currently evaluating the impact of this guidance on our financial statements and disclosures.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References + Details

OTHER FINANCIAL INFORMATION - Inventories (Details) - Accelevation LLC - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025
Inventory [Line Items]
Raw materials	$ 65,468	$ 43,856
Work in process	1,398	1,359
Finished goods	125	70
Total inventories	$ 66,991	$ 45,285

Condensed Consolidated Statements of Operations (Unaudited) - Accelevation LLC - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2026	Sep. 30, 2025
Statement [Line Items]
Revenue	$ 202,224	$ 121,888	$ 639,675	$ 280,518
Cost of goods sold	143,063	79,755	464,364	190,091
Gross profit	59,161	42,133	175,311	90,427
Operating expenses:
Selling, general and administrative expenses	26,561	15,766	81,206	44,350
Amortization of intangible assets	13,765	8,040	31,136	23,800
Related party expenses	640	256	7,378	756
Impairment on assets held for sale	0	0	2,128	0
Total operating expenses	40,966	24,062	121,848	68,906
Operating income	18,195	18,071	53,463	21,521
Non-operating income (expenses)
Interest income	657	123	1,199	182
Interest expense	(16,046)	(5,673)	(31,323)	(16,106)
Other income (expenses), net	345	1,409	81	(68)
Total non-operating expense, net	(15,044)	(4,141)	(30,043)	(15,992)
Income before income taxes	3,151	13,930	23,420	5,529
(Benefit) provision for income taxes	(2)	284	942	594
Net income	3,153	13,646	22,478	4,935
Net income attributable to noncontrolling interest	222	0	718	0
Net income attributable to Accelevation LLC	$ 2,931	$ 13,646	$ 21,760	$ 4,935

ACQUISITIONS - Assets Acquired and Liabilities Assumed (Details) - Accelevation LLC - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025	Oct. 06, 2025	Jan. 29, 2025
Assets acquired:
Goodwill	$ 186,400	$ 186,400
SteelPro
Assets acquired:
Cash			$ 462
Accounts receivable, net			5,750
Prepaid expenses and other current assets			148
Total current assets			6,360
Property, plant and equipment			12,559
ROU assets – operating leases			2,924
Goodwill			16,745
Total assets acquired			52,188
Liabilities assumed:
Accounts payable			3,711
Accrued expenses			487
Contract liabilities			1,509
Current portion of operating lease liabilities			655
Other current liabilities			29
Total current liabilities			6,391
Operating lease liabilities, net			2,269
Total liabilities assumed			8,660
Total identifiable net assets			43,528
SteelPro \| Trade name
Assets acquired:
Intangible assets			2,600
SteelPro \| Customer relationships
Assets acquired:
Intangible assets			9,900
SteelPro \| Order backlog
Assets acquired:
Intangible assets			$ 1,100
Aura
Assets acquired:
Accounts receivable, net				$ 9
Inventories				8
Total current assets				17
Property, plant and equipment				49
Other long-term assets				31
Goodwill				4,135
Total assets acquired				18,732
Liabilities assumed:
Accounts payable				54
Accrued expenses				8
Total current liabilities				62
Total liabilities assumed				62
Total identifiable net assets				18,670
Aura \| Trade name
Assets acquired:
Intangible assets				6,670
Aura \| Acquired technology
Assets acquired:
Intangible assets				7,600
Aura \| Non-compete arrangement
Assets acquired:
Intangible assets				$ 230

LEASES - Narrative (Details) - Accelevation LLC ft² in Thousands, $ in Thousands	3 Months Ended
	Jun. 30, 2026 USD ($) ft² renewal_option	Sep. 30, 2026 USD ($)	Jul. 31, 2026 USD ($)
Lessee, Lease, Description [Line Items]
Undiscounted minimum lease payments		$ 65,704
Manufacturing Facility
Lessee, Lease, Description [Line Items]
Area of property (in sq ft) \| ft²	286
Lease term	124 months
Undiscounted minimum lease payments	$ 23,000
Number of renewal options \| renewal_option	1
Lease renewal term	5 years
Manufacturing Space
Lessee, Lease, Description [Line Items]
Area of property (in sq ft) \| ft²	286
Lease not yet commenced, term	124 months
Lease not yet commenced, commence term	1 year
Lease not yet commenced, number of renewal options \| renewal_option	1
Lease not yet commenced, renewal term	5 years
Minimum undiscounted lease payments	$ 25,500
Headquarters
Lessee, Lease, Description [Line Items]
Lease term			10 years
Undiscounted minimum lease payments			$ 6,400
Lease renewal term			5 years

FAIR VALUE MEASUREMENT - Acquisition Earnout (Details)	Sep. 30, 2026 yr
Accelevation LLC \| Contingent Consideration Liability \| Valuation Technique, Discounted Cash Flow \| Measurement Input, Expected Term
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Contingent consideration liability, measurement input	3.5

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

LONG-TERM DEBT - Schedule of Long-Term Debt (Details) - Accelevation LLC - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025
Debt Instrument [Line Items]
Long-term debt	$ 665,213	$ 277,064
Less: Unamortized debt issuance costs	(9,761)	(4,507)
Less: Current maturities	(6,676)	(2,683)
Total long-term debt	648,776	269,874
Line of Credit \| Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt	0	10,000
Line of Credit \| Secured Debt
Debt Instrument [Line Items]
Long-term debt	602,948	218,900
Line of Credit \| Delayed Draw Term Loan
Debt Instrument [Line Items]
Long-term debt	$ 62,265	$ 48,164

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Contract Assets (Details) - Accelevation LLC - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2026	Sep. 30, 2025
Contract With Customer, Asset [Roll Forward]
Beginning balance	$ 52,816	$ 12,086
Net Change	43,925	9,765
Ending balance	$ 96,741	$ 21,851

OTHER FINANCIAL INFORMATION (Tables) - Accelevation LLC

9 Months Ended

Sep. 30, 2026

Property, Plant, and Equipment [Line Items]

Schedule of Inventory, Current

Inventories consisted of the following as of September 30, 2026 and December 31, 2025:


(in thousands)	September 30, 2026	December 31, 2025
Raw materials	$65,468	$43,856
Work in process	1,398	1,359
Finished goods	125	70
Total inventories	$66,991	$45,285

Property, Plant, and Equipment

Property, plant and equipment, net consisted of the following as of September 30, 2026 and December 31, 2025:


(in thousands)	September 30, 2026	December 31, 2025
Land	$2,330	$2,330
Building	12,676	5,710
Building improvements	2,681	2,390
Machinery and equipment	22,356	20,168
Vehicle, trucks and trailers	587	598
Office furniture and fixtures	2,747	1,365
Software	671	613
Leasehold improvements	4,793	1,430
Construction in progress	4,174	25
Less: Accumulated depreciation	(4,021)	(1,687)
Total property, plant and equipment, net	$48,994	$32,942

Schedule of Accrued Liabilities

Accrued expenses and other current liabilities consisted of the following as of September 30, 2026 and December 31, 2025:


(in thousands)	September 30, 2026	December 31, 2025
Accrued payroll	$12,415	$4,909
Accrued commissions	5,186	6,182
Accrued interest	1,433	1,586
Current portion of derivative liability	2,015	—
Loss contract reserve	2,851	1,240
Other accrued expenses	5,127	2,222
Total accrued expenses and other current liabilities	$29,027	$16,139

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

FAIR VALUE MEASUREMENT - Recurring Fair Value Measurements (Details) - Accelevation LLC - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Acquisition earnout	$ 0	$ 0
Interest rate swaps	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Acquisition earnout	0	0
Interest rate swaps	2,015	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Acquisition earnout	10,530	10,280
Interest rate swaps	$ 0	$ 0

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

+ References

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+ Details

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Policies)

9 Months Ended

Sep. 30, 2026

Product Information [Line Items]

Basis of Presentation

The accompanying financial statement are presented in conformity with accounting principles generally accepted in the United

States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

Separate statements of operations and comprehensive income, changes in stockholders’ equity, and cash flows have not been

presented because there have been no activities in this entity as of September 30, 2026. The functional currency of the Company

is the U.S. dollar.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that

affect the amounts reported in our financial statement and the accompanying notes. Actual results could materially differ from

these estimates.

Accelevation LLC

Product Information [Line Items]

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting

principles generally accepted in the United States (“GAAP”) and the rules and regulations of the Securities and Exchange

Commission (“SEC”) applicable to interim financial information including the instructions to Form 10-Q and Article 10 of Regulation

S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

Reclassification

Certain prior period amounts have been reclassified to conform to current period presentation.