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SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended
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Jun. 30, 2026
SIGNIFICANT ACCOUNTING POLICIES |
Use of estimates | Use of estimates: The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates, including those related to the recoverability of long-lived assets and intangibles, useful lives used in depreciation, amortization and accretion, allowance for credit losses, inventory reserve, income taxes, self-insurance liabilities, share-based compensation, contingent liabilities, lease-related reasonably certain option exercise assessments, the incremental borrowing rate for leases and the fair value of asset retirement obligations (“AROs”). The Company bases its estimates on historical and other pertinent information that are believed to be reasonable under the circumstances. The accounting estimates used in the preparation of the consolidated financial statements may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes.
Allowance for credit losses | Allowance for credit losses: The Company’s allowance for credit losses relates to trade accounts receivable. The Company treats trade accounts receivable as one portfolio and records an initial allowance calculated as a percentage of revenue recognized based on a combination of historical information and future expectations. Additionally, the Company adjusts this allowance based on specific information in connection with aged receivables. Historically, most credit losses have been incurred when a customer’s financial condition significantly deteriorates, which in some cases leads to bankruptcy. Market volatility is highly uncertain and, as such, the impact on expected losses is subject to judgment and may cause variability in the Company’s allowance for credit losses in future periods. The change in the allowance for credit losses is as follows: ​
​ | ​ | ​ | ​
​ | ​ | Six months ended June 30, 2026
​ | ​ | (in thousands)
Balance as of December 31, 2025 | ​ | $ | 4,801
Increase to allowance based on a percentage of revenue | ​ |  | 1,536
Adjustment based on aged receivable analysis | ​ |  | (1,250)
Charge-offs | ​ | ​ | (289)
Balance as of June 30, 2026 | ​ | $ | 4,798
Asset retirement obligations | ​ ​ Asset retirement obligations: The Company’s AROs relate to disposal facilities and landfills with obligations for plugging wells, removing surface equipment, and returning land to its pre-drilling condition. The following table describes the changes to the Company’s ARO liability for the Current Period: ​ ​ ​
​ | ​ | ​ | ​
​ | ​ ​ ​ | Six months ended June 30, 2026
​ |  | (in thousands)
Balance as of December 31, 2025 |  | $ | 84,568
Accretion expense |  | ​ | 2,569
Acquired AROs |  | ​ | 1,240
Assumed AROs | ​ | ​ | 5,872
Settlements | ​ | ​ | (1,504)
Balance as of June 30, 2026 |  | $ | 92,745
​ | ​ | ​ | ​
Short-term ARO liability | ​ | ​ | 11,522
Long-term ARO liability | ​ | ​ | 81,223
Balance as of June 30, 2026 | ​ | $ | 92,745
​ The Company reviews the adequacy of its ARO liabilities whenever indicators suggest the estimated cash flows underlying the liabilities have changed. The Company’s ARO liabilities are included in accrued expenses and other current liabilities and other long-term liabilities in the accompanying consolidated balance sheets.
Lessor Income | Lessor Income: The Company is a lessor for a nominal number of owned facilities and also recognizes income related to multiple facility subleases that are accounted for as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Three months ended June 30, | ​ | Six months ended June 30,
​ | ​ | ​ | ​ ​ ​ | 2026 | ​ ​ ​ | 2025 | ​ ​ ​ | 2026 | ​ | 2025
​ | ​ | ​ | ​ | (in thousands)
Category | ​ | Classification | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Lessor income | ​ | Costs of revenue | ​ | $ | 137 | ​ | $ | 37 | ​ | $ | 271 | ​ | $ | 78
Sublease income | ​ | Lease abandonment costs and Costs of revenue | ​ | ​ | 738 | ​ | ​ | 538 | ​ | ​ | 1,424 | ​ | ​ | 1,025
​ The Company also generates short-term equipment rental revenue. See “Note 4—Revenue” for a discussion of revenue recognition for the accommodations and rentals business. ​
Defined Contribution Plan | Defined Contribution Plan: The Company sponsors the Select Water Solutions, Inc. 401(k) Plan for the benefit of substantially all employees of the Company. The Company incurred match expense of $1.8 million, $1.3 million, $3.6 million and $3.2 million in the Current Quarter, Prior Quarter, Current Period and Prior Period, respectively.
Severance | Severance: During 2025, the Company incurred $1.5 million of severance expense in connection with the termination of certain former management employees related to a reorganization and $0.1 million is included in accrued salaries and benefits as of June 30, 2026.
Dividends | Dividends: During the Current Period, the Company paid $15.7 million in dividends accounted for as a reduction to additional paid-in capital, $2.1 million of distributions accounted for as a reduction to noncontrolling interests and $0.5 million as a reduction to accrued expenses and other current liabilities associated with restricted stock awards that vested during the Current Period. As of June 30, 2026, the Company had $0.6 million in dividends payable included in accrued expenses and other current liabilities in connection with unvested restricted stock awards. All future dividend payments are subject to quarterly review and approval by the board of directors.
Segment reporting | Segment reporting: The Company has three reportable segments. Reportable segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”) in deciding how to allocate resources and assess performance. The Company’s reportable segments are Water Infrastructure, Water Services, and Chemical Technologies. See “Note 16—Segment Information” for additional information. The Water Infrastructure segment consists of the Company’s fixed infrastructure assets, including operations associated with water distribution pipeline infrastructure, water recycling facilities, produced water gathering pipelines, saltwater disposal wells (“SWDs”), and solids management facilities, primarily serving E&P companies. The Water Services segment primarily consists of the Company’s water-related services businesses, including water sourcing, water transfer, fluids hauling, water monitoring, water containment and water network automation, primarily serving E&P companies. Additionally, this segment includes the operations of the Company’s Peak Rentals business. The Chemical Technologies segment provides technical solutions, products and expertise related to chemical applications in the oil and gas industry. We develop, manufacture, manage logistics and provide a full suite of chemicals used in hydraulic fracturing, stimulation, cementing and well completions for customers ranging from pressure pumpers to major integrated and independent oil and gas producers. This segment also utilizes its chemical experience and lab testing capabilities to customize tailored water treatment solutions designed for the recycling and treatment of produced water and to optimize the fracturing fluid system in conjunction with the quality of water used in well completions.
Equity Investments | Equity Investments: For investments in subsidiaries that are not wholly-owned, but where the Company exercises control, the equity held by the minority owners and their portion of net income or loss are reflected as noncontrolling interests. Investments in entities in which the Company exercises significant influence over operating and financial policies are accounted for using the equity-method, and investments in entities for which the Company does not have significant control or influence are accounted for using the cost-method or other appropriate basis as applicable. As of June 30, 2026, the Company had four equity-method investments. The Company’s investments are reviewed for impairment whenever events or circumstances indicate that the carrying value may not be recoverable. When circumstances indicate that the fair value of its investment is less than its carrying value and the reduction in value is other than temporary, the reduction in value is recognized in earnings. On February 14, 2025, the Company entered into a new partnership arrangement through AV Farms, LP, a newly-formed Delaware limited partnership (“AV Farms”), pursuant to a limited partnership agreement (the “LPA”) by and among Select Water Reuse, LLC, a wholly-owned subsidiary of the Company (“SWR”), C&A Rollover Company, LLC, (“C&A”) and Geneses Water, L.P., (“Geneses”), as limited partners, and AV Farms Management, LLC as the general partner (“AV GP”), effective as of February 28, 2025. SWR contributed $72 million in capital contributions to AV Farms on February 28, 2025. Concurrently, each of SWR, C&A and Geneses owns approximately 39%, 38% and 23%, respectively, of AV Farms and 25%, 50% and 25%, respectively, of AV GP. ​ Our investments in unconsolidated entities are summarized below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Year | ​ | ​ | ​ | ​ | As of June 30, | ​ | As of December 31,
Investment | ​ | Ownership % | ​ | Attained | ​ | Accounting method | ​ | 2026 |  | 2025
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (in thousands)
Water Infrastructure | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
AV Farms, LP | ​ | 39% | ​ | 2025 | ​ | Equity-method | ​ | $ | 70,266 | ​ | $ | 70,965
AquaNyx Midstream LP | ​ | 47% | ​ | 2021 | ​ | Equity-method | ​ | ​ | 2,744 | ​ | ​ | 2,753
Water Services | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
ESG Solutions Group, Inc. | ​ | 20% | ​ | 2020 | ​ | Equity-method | ​ | ​ | 4,130 | ​ | ​ | 4,104
ICE Thermal, Inc.(1) | ​ | 35% | ​ | 2021 | ​ | Equity-method | ​ | ​ | — | ​ | ​ | 412
Total investment in unconsolidated entities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 77,140 | ​ | $ | 78,234
| (1) | In the Current Period, cumulative losses in excess of the Company’s investment resulted in no investment balance.
Recent accounting pronouncements | Recent accounting pronouncements: ​ In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024-03, "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)" ("ASU 2024-03"). The amendments in this update enhance disclosures about a public business entity’s expenses and provide more detailed information about the types of expenses included in certain expense captions in the consolidated financial statements. ASU 2024-03 is effective for the Company for the year ending December 31, 2027, and for interim periods thereafter, with early adoption permitted. The Company is currently evaluating the impacts of the adoption of ASU 2024-03.

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