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Description of the business: (Policies) | 3 Months Ended
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Mar. 31, 2025
Description of the business: |
Basis of presentation | ​ Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the unaudited condensed consolidated financial statements reflect all normal recurring adjustments that the Company considers necessary for the fair presentation of its results of operations and cash flows for the interim periods covered, and of the financial position of the Company at the date of the interim condensed consolidated balance sheet. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles, (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The operating results for interim periods are not necessarily indicative of the operating results for the entire year. While the Company believes that the disclosures are adequate to not make the information misleading, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in its annual report on Form 10-K for the year ended December 31, 2024. Certain prior year amounts have been reclassified to conform to current year presentation. The accompanying unaudited condensed consolidated financial statements include all wholly owned subsidiaries. All inter-company accounts and activity have been eliminated.
Use of estimates | Use of estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from these estimates.
Financial instruments | Financial instruments At March 31, 2025 and December 31, 2024, the carrying amount of cash and cash equivalents, restricted cash, accounts receivable, prepaid and other current assets, accounts payable, and accrued expenses approximated fair value because of the short-term nature of these instruments. The Company measures its cash equivalents and restricted cash at amortized cost, which approximates fair value based upon quoted market prices (Level 1). Based upon recent trading prices (Level 2—market approach) at March 31, 2025;
| ● | The fair value of the Company’s $450.0 million aggregate principal amount of 7.00% Senior Unsecured Notes due 2027 (the “2027 Notes”) was $450.0 million;
| ● | The fair value of the Company’s $300.0 million aggregate principal amount of 7.00% Senior Unsecured Mirror Notes due 2027 (the “2027 Mirror Notes”) was $300.0 million;
| ● | The fair value of the Company’s $500.0 million aggregate principal amount of 3.50% Senior Secured Notes due 2026 (the “2026 Notes”) was $483.8 million;
| ● | The fair value of the Company’s $206.0 million aggregate principal amount of secured IPv4 notes (the “IPv4 Notes”) was $211.3 million; and
| ● | The fair value of the Company’s interest rate swap agreement was $22.5 million.
Restricted cash and interest rate swap agreement | Restricted cash and interest rate swap agreement Restricted cash includes amounts held in segregated bank accounts by the Company’s clearing broker as margin in support of the Company’s Swap Agreement as discussed in Note 3 and was $22.5 million as of March 31, 2025. Additional restricted cash related to the IPv4 Notes, as discussed in Note 3, was $7.7 million as of March 31, 2025. Additional cash may be further restricted to maintain the Company’s Swap Agreement as interest rates fluctuate and margin requirements change and under the provisions of the Company’s IPv4 Note indenture. The Company does not use derivative financial instruments for trading purposes.
Gross receipts taxes, universal service fund and other surcharges | Gross receipts taxes, universal service fund and other surcharges Revenue recognition standards include guidance relating to taxes or surcharges assessed by a governmental authority that are directly imposed on a revenue-producing transaction between a seller and a customer and may include, but are not limited to, gross receipts taxes, excise taxes, Universal Service Fund fees and certain state regulatory fees. Such charges may be presented gross or net based upon the Company’s accounting policy election. The Company records certain excise taxes and surcharges on a gross basis and includes them in its revenue and network operations expense. Excise taxes and surcharges billed to customers and recorded on a gross basis (as service revenue and network operations expense) were $20.2 million and $20.5 million for the three months ended March 31, 2025 and 2024, respectively.
Basic and diluted net loss per common share | Basic and diluted net loss per common share Basic loss per share (“EPS”) excludes dilution for common stock equivalents and is computed by dividing net income or net loss available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted-average number of shares of common stock outstanding during each period, adjusted for the effect of dilutive common stock equivalents. Shares of restricted stock are included in the computation of basic EPS as they vest and are included in diluted EPS, to the extent they are dilutive, determined using the treasury stock method. The following details the determination of diluted weighted-average shares: ​
​ | ​ | ​ | ​ | ​
​ |  | Three Months |  | Three Months
​ | ​ | Ended | ​ | Ended
​ |  | March 31, 2025 |  | March 31, 2024
Weighted-average common shares - basic | ​ | 47,676,735 | ​ | 47,416,268
Dilutive effect of stock options | ​ | — | ​ | —
Dilutive effect of restricted stock | ​ | — | ​ | —
Weighted-average common shares - diluted | ​ | 47,676,735 | ​ | 47,416,268
​ The following details unvested shares of restricted common stock as well as the anti-dilutive effects of stock options and restricted stock awards outstanding: ​
​ | ​ | ​ | ​ | ​
​ | ​ | Three Months | ​ | Three Months
​ | ​ | Ended | ​ | Ended
​ |  | March 31, 2025 |  | March 31, 2024
Unvested shares of restricted common stock | ​ | 1,661,185 | ​ | 1,602,845
Anti-dilutive options for common stock | ​ | 137,945 | ​ | 194,990
Anti-dilutive shares of restricted common stock | ​ | 789,335 | ​ | 115,341
​
Stockholders' (Deficit) Equity | Stockholders’ (Deficit) Equity The following details the changes in stockholders’ (deficit) equity for the three months ended March 31, 2025 and 2024, respectively (in thousands except share data):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Accumulated | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | Additional | ​ | Other | ​ | ​ | ​ | ​ | Total
​ | ​ | Common Stock | ​ | Paid-in | ​ | Comprehensive | ​ | Accumulated | ​ | Stockholders’
​ |  | Shares |  | Amount |  | Capital |  | Income (Loss) |  | Equity (Deficit) |  | Equity
Balance at December 31, 2023 | ​ | 48,608,569 | ​ | $ | 49 | ​ | $ | 606,755 | ​ | $ | (14,385) | ​ | $ | 17,137 | ​ | $ | 609,556
Forfeitures of shares granted to employees | ​ | (37,379) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Equity-based compensation | ​ | — | ​ | ​ | — | ​ | ​ | 7,616 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 7,616
Foreign currency translation | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (5,034) | ​ | ​ | — | ​ | ​ | (5,034)
Issuances of common stock | ​ | 439,090 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Exercises of options | ​ | 3,207 | ​ | ​ | — | ​ | ​ | 164 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 164
Dividends paid | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (46,351) | ​ | ​ | (46,351)
Net loss | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (65,307) | ​ | ​ | (65,307)
Balance at March 31, 2024 | ​ | 49,013,487 | ​ | $ | 49 | ​ | $ | 614,535 | ​ | $ | (19,419) | ​ | $ | (94,521) | ​ | $ | 500,644
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Common Stock | ​ | Paid-in | ​ | Comprehensive | ​ | Accumulated | ​ | Stockholders’
​ |  | Shares |  | Amount |  | Capital |  | Loss |  | Deficit |  | Equity
Balance at December 31, 2024 | ​ | 49,034,925 | ​ | $ | 49 | ​ | $ | 629,829 | ​ | $ | (30,685) | ​ | $ | (376,345) | ​ | $ | 222,848
Forfeitures of shares granted to employees |  | (10,260) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Equity-based compensation |  | — | ​ | ​ | — | ​ | ​ | 9,298 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 9,298
Foreign currency translation |  | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 11,752 | ​ | ​ | — | ​ | ​ | 11,752
Issuances of common stock |  | 310,598 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | —
Exercises of options |  | 2,047 | ​ | ​ | — | ​ | ​ | 121 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 121
Dividends paid |  | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (49,133) | ​ | ​ | (49,133)
Net loss |  | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (52,042) | ​ | ​ | (52,042)
Balance at March 31, 2025 |  | 49,337,310 | ​ | $ | 49 | ​ | $ | 639,248 | ​ | $ | (18,933) | ​ | $ | (477,520) | ​ | $ | 142,844
​
Revenue recognition | Revenue recognition The Company recognizes revenue under ASU No. 2014 - 09, Revenue from Contracts with Customers (“ASC 606”), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. Fees billed in connection with customer installations are recorded as deferred revenue. Installation fees for contracts with terms longer than month-to-month are recognized over the contract term. The Company recognizes revenue over the estimated average customer life for installation fees associated with month-to-month contracts. To the extent a customer contract is terminated prior to its contractual end, the customer is subject to termination fees. The Company vigorously seeks payment of these termination fees. The Company recognizes revenue for termination fees as they are collected. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months |  | Three Months
​ | ​ | Ended | ​ | Ended
(in thousands) | ​ | March 31, 2025 | ​ | March 31, 2024
Service revenue recognized from deferred revenue balance at beginning of period | ​ | $ | 2,252 | ​ | $ | 3,085
Amortization expense for contract costs | ​ |  | 5,373 | ​ | ​ | 4,733
​
Lessor Accounting | Lessor Accounting ​ The Company is a lessor for leases of owned dark fiber acquired in connection with the Transaction, that have contract terms that are accounted for as operating leases. These transactions are generally structured as indefeasible - right - of use agreements (“IRUs”), which are the exclusive right to use specified fibers for a specified term, typically 20 - 25 years. Cash consideration received on transfers of dark fiber, including upfront installation fees, is recognized on a straight - line basis to service revenue over the term of the agreement. Lease income is included in service revenue in the condensed consolidated statements of comprehensive (loss) income.
Leases | Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASU 2016-02”). ASU 2016-02 replaced most existing lease accounting guidance. The operating lease liability under ASU 2016-02 is not considered a liability under the consolidated leverage ratio calculations in the indentures governing the Company’s senior unsecured and senior secured note obligations. The Company has made an accounting policy election to not apply the recognition requirements of ASU 2016-02 to its short-term leases - leases with a term of one year or less. The Company has also elected to apply certain practical expedients under ASU 2016-02 including not separating lease and non-lease components on its finance and operating leases. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months |  | Three Months
​ | ​ | Ended |  | Ended
(Amounts in thousands) |  | March 31, 2025 |  | March 31, 2024
Finance lease cost |  | ​ |  | ​ | ​ | ​
Amortization of right-of-use assets | ​ | $ | 13,916 | ​ | $ | 11,564
Interest expense on finance lease liabilities | ​ |  | 11,106 | ​ | ​ | 10,411
Operating lease cost | ​ |  | 17,444 | ​ | ​ | 24,251
Total lease costs | ​ | $ | 42,466 | ​ | $ | 46,226
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months |  | Three Months | ​
​ | ​ | Ended | ​ | Ended | ​
​ | ​ | March 31, 2025 | ​ | March 31, 2024 | ​
Other lease information (amounts in thousands) | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash paid for amounts included in the measurement of lease liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating cash flows from finance leases | ​ | $ | (9,723) | ​ | $ | (10,419) | ​
Operating cash flows from operating leases | ​ | ​ | (18,665) | ​ | ​ | (24,729) | ​
Financing cash flows from finance leases | ​ | ​ | (8,003) | ​ | ​ | (23,235) | ​
Right-of-use assets obtained in exchange for new finance lease liabilities | ​ | ​ | 38,961 | ​ | ​ | 54,423 | ​
Right-of-use assets obtained in exchange for new operating lease liabilities | ​ | ​ | 7,873 | ​ | ​ | 5,151 | ​
Weighted-average remaining lease term — finance leases (in years) | ​ | ​ | 17.2 | ​ | ​ | 14.2 | ​
Weighted-average remaining lease term — operating leases (in years) | ​ | ​ | 11.1 | ​ | ​ | 12.3 | ​
Weighted-average discount rate — finance leases | ​ | ​ | 8.1 | % | ​ | 7.7 | %
Weighted-average discount rate — operating leases | ​ | ​ | 7.6 | % | ​ | 8.1 | %
​ Operating leases and finance leases The Company has entered into lease agreements with numerous providers of dark fiber under IRUs. These IRUs typically have initial terms of 15- 20 years and include renewal options after the initial lease term. The majority of these leases are finance leases. The Company also leases office space, rights-of-way, dark fiber and certain data center facilities under operating leases. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments under the lease. As of March 31, 2025, the Company had committed to additional IRU agreements totaling $170.4 million in future payments to be paid over periods of up to 20 years. These obligations begin when the related fiber is accepted, which is generally expected to occur in the next 12 months. The future minimum payments under operating lease and finance lease agreements are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Operating |  | Finance
For the Twelve Months Ending March 31 | ​ | Leases | ​ | Leases
2026 |  | $ | 63,812 | ​ | $ | 65,639
2027 | ​ | ​ | 59,932 | ​ | ​ | 61,187
2028 | ​ | ​ | 57,551 | ​ | ​ | 61,327
2029 | ​ | ​ | 55,098 | ​ | ​ | 59,928
2030 | ​ | ​ | 39,579 | ​ | ​ | 59,748
Thereafter | ​ | ​ | 245,191 | ​ | ​ | 759,496
Total minimum lease obligations | ​ | ​ | 521,163 | ​ | ​ | 1,067,325
Less—amounts representing interest | ​ | ​ | (169,326) | ​ | ​ | (498,788)
Present value of minimum lease obligations | ​ | ​ | 351,837 | ​ | ​ | 568,537
Current maturities | ​ | ​ | (55,973) | ​ | ​ | (24,685)
Lease obligations, net of current maturities | ​ | $ | 295,864 | ​ | $ | 543,852
Allowance for credit losses | Allowance for credit losses The Company estimates credit losses expected over the life of its trade receivables based on historical information combined with current conditions that may affect a customer’s ability to pay and reasonable and supportable forecasts. While the Company uses various credit quality metrics, it primarily monitors collectability by reviewing the duration of collection pursuits on its delinquent trade receivables. Based on the Company’s experience, the customer’s delinquency status is the strongest indicator of the credit quality of the underlying trade receivables, which is analyzed monthly. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Current-period |  | ​ |  | ​ | ​
​ | ​ | ​ | ​ | ​ | Provision for | ​ | Write offs | ​ | ​ | ​
​ | ​ | Beginning | ​ | Expected Credit | ​ | Charged Against | ​ | Ending
Description | ​ | Balance | ​ | Losses | ​ | Allowance | ​ | Balance
Allowance for credit losses (deducted from accounts receivable) (in thousands) | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Three months ended March 31, 2025 | ​ | $ | 9,762 | ​ | $ | 4,051 | ​ | $ | (4,620) | ​ | $ | 9,193
Three months ended March 31, 2024 | ​ | ​ | 3,677 | ​ | $ | 2,595 | ​ | $ | (684) | ​ | $ | 5,588
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months |  | Three Months
​ | ​ | Ended | ​ | Ended
(in thousands) | ​ | March 31, 2025 | ​ | March 31, 2024
Net bad debt expense | ​ | $ | 2,064 | ​ | $ | 2,595
Bad debt recoveries | ​ |  | 1,987 | ​ | ​ | 296

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