XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.26.1

Business Acquisitions (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed | The following table summarizes the allocation of consideration exchanged to the estimated fair values of assets acquired and liabilities assumed, including the allocation to other intangible assets acquired:
|  | Eastern Valve
(in thousands) |  | March 9, 2026 Acquisition Date |  | Measurement Period Adjustments |  | Adjusted Total
Accounts receivable(1) |  | $ | 3,027 |  |  | $ | (380) |  |  | $ | 2,647 |
Inventory |  | 1,515 |  |  | — |  |  | 1,515 |
Other current assets |  | 255 |  |  | — |  |  | 255 |
Property, plant and equipment |  | 2,946 |  |  | — |  |  | 2,946 |
Other intangible assets: |  |  |  |  |  |
Customer relationships |  | 2,064 |  |  | — |  |  | 2,064 |
Trade names |  | 1,621 |  |  | — |  |  | 1,621 |
Deferred tax liability, net of deferred tax asset |  | (1,406) |  |  | 109 |  |  | (1,297) |
Accounts payable |  | (1,020) |  |  | — |  |  | (1,020) |
Accrued expenses and other liabilities |  | (670) |  |  | (31) |  |  | (701) |
Goodwill |  | 7,909 |  |  | 597 |  |  | 8,506 |
Total purchase consideration exchanged, net of cash acquired |  | $ | 16,241 |  |  | $ | 295 |  |  | $ | 16,536 |
Cash consideration |  | $ | 16,241 |  |  | $ | 295 |  |  | $ | 16,536 |
Total purchase consideration exchanged, net of cash acquired |  | $ | 16,241 |  |  | $ | 295 |  |  | $ | 16,536 |
(1) The fair value of accounts receivable approximated the gross contractual value.
Schedule of Unaudited Pro Forma Information and Actual Results of Business Acquisitions | The following table presents estimated unaudited pro forma consolidated financial information for DSG as if our 2026 acquisition of Eastern Valve disclosed above occurred on January 1, 2025. The unaudited pro forma information reflects adjustments including amortization on acquired intangible assets, interest expense, and the related tax effects. This information is presented for informational purposes only and is not necessarily indicative of future results or the results that would have occurred had the acquisition been completed on January 1, 2025.
| Three Months Ended June 30, |  | Six Months Ended June 30,
(in thousands) | 2026 |  | 2025 |  | 2026 |  | 2025
Revenue | $ | 577,734 |  |  | $ | 504,784 |  |  | $ | 1,056,178 |  |  | $ | 985,649 |
Net income (loss) | $ | 8,421 |  |  | $ | 5,783 |  |  | $ | 8,768 |  |  | $ | 9,569 |
The following table presents actual results attributable to our 2026 acquisition of Eastern Valve that were included in the unaudited condensed consolidated financial statements for the three and six months ended June 30, 2026. The results for the business acquired in this acquisition are only included in the following table for the portion of the respective three-month or six-month period that is subsequent to its March 9, 2026 acquisition date.
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
(in thousands) |  | 2026 |  | 2025 |  | 2026 |  | 2025
Revenue |  | $ | 4,099 |  |  | $ | — |  |  | $ | 4,869 |  |  | $ | — |
Net income (loss) |  | $ | 791 |  |  | $ | — |  |  | $ | 897 |  |  | $ | — |

X
- Definition Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-49 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationAndAssetAcquisitionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration