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Income Taxes - Summary of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Federal net operating loss carryforwards | $ 3,219 | $ 0
State net operating loss carryforwards | 7,952 | 5,101
Foreign net operating loss carryforwards | 7,613 | 5,653
Deferred revenues | 481 | 394
Disallowed interest | 21,815 | 0
Bad debt reserves | 476 | 276
Employee benefits | 5,565 | 1,237
Share-based compensation | 3,473 | 660
Accrued expenses and loss reserves | 5,569 | 2,460
Section 267 adjustment | 5,272 | 3,742
Other deferred tax assets | 895 | 653
Less: Valuation allowances | (5,635) | (1,863)
Total deferred tax asset | 56,695 | 18,313
Deferred tax liabilities: |  |
Customer lists | (191,705) | (54,777)
Trade names | (28,903) | (16,420)
Prepaid assets | (3,351) | 0
Goodwill | (17,615) | (12,929)
Operating lease asset | (2,823) | 0
Depreciable and other amortizable assets | (27,104) | (251)
Other deferred liabilities | (2,250) | (2,424)
Total deferred tax liability | (273,751) | (86,801)
Net deferred tax liability | $ (217,056) | $ (68,488)

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