XML 56 R42.htm IDEA: XBRL DOCUMENT v3.25.4
Business Transactions (Tables)
12 Months Ended
Dec. 31, 2025
NGCS  
Business Transactions  
Summary of preliminary purchase price allocation based on estimated fair values of assets and liabilities assumed

(in thousands)

  ​ ​ ​ ​ ​

NGCSI

  ​ ​ ​ ​ ​

NGCSE

NGCS

Cash

  ​ ​ ​ ​ ​

$

1,671

  ​ ​ ​ ​ ​

$

188

  ​ ​ ​ ​ ​

$

1,859

Accounts receivable

4,960

47

5,007

Inventory

11,385

11,385

Other current assets

143

143

Property, plant and equipment

200,637

40,460

241,097

Operating lease right of use asset

138

138

Goodwill

51,491

22,091

73,582

Intangible assets

33,320

31,210

64,530

Other assets

385

385

Accounts payable, trade

(2,700)

(49)

(2,749)

Accrued liabilities

(1,751)

(225)

(1,976)

Operating lease liabilities

(138)

(138)

Deferred tax liabilities

(33,988)

(9,374)

(43,362)

Other liabilities

(463)

(463)

Purchase price

$

265,090

$

84,348

$

349,438

Schedule of transaction-related costs incurred by cost type

(in thousands)

Year Ended December 31, 2025

Professional fees (1)

$

6,897

Compensation-related costs (2)

1,780

Other costs

454

Total transaction-related costs

$

9,131

(1)Professional fees include legal, advisory, consulting and other fees.
(2)Compensation-related costs include amounts related to NGCSI employee retention and severance associated with the NGCS Acquisition. Payments are due and payable at various times up to and including the one-year anniversary of the NGCS Acquisition.
Schedule of pro forma financial information

Year ended December 31, 

(in thousands)

  ​ ​ ​

  ​ ​ ​

2025

  ​ ​ ​

2024

Revenue

$

1,516,095

$

1,236,300

Net income attributable to Archrock stockholders

330,079

163,367

TOPS  
Business Transactions  
Summary of preliminary purchase price allocation based on estimated fair values of assets and liabilities assumed

(in thousands)

  ​ ​ ​ ​ ​

Cash

  ​ ​ ​ ​ ​

$

2,498

Accounts receivable

9,737

Inventory

7,346

Other current assets

495

Property, plant and equipment

912,877

Operating lease right-of-use assets

1,424

Goodwill

52,155

Intangible assets

76,228

Other assets

4,032

Accounts payable, trade

(48,946)

Accrued liabilities

(4,667)

Operating lease liabilities

(1,424)

Other liabilities

(4,032)

Purchase price

$

1,007,723

Schedule of transaction-related costs incurred by cost type

Year Ended December 31, 

(in thousands)

2025

  ​ ​ ​

2024

Professional fees (1)

$

936

$

11,387

Compensation-related costs (2)

2,618

1,553

Other costs

20

309

Total transaction-related costs

3,574

13,249

(1) Professional fees include legal, advisory, consulting and other fees.
(2) Compensation-related costs include amounts related to employee retention and other compensation related arrangements associated with the acquisition. Payments are due and payable at various times up to and including the two-year anniversary of the TOPS Acquisition.
Schedule of pro forma financial information

Year Ended December 31, 

(in thousands)

2024

  ​ ​ ​

2023

Revenue

$

1,266,659

$

1,099,080

Net income attributable to Archrock stockholders

191,434

78,554