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v3.26.1

Hedge Accounting | 3 Months Ended
--- | ---
Mar. 31, 2026
Hedge Accounting [Abstract] |
Hedge Accounting | Note 19 – Hedge Accounting As of March 31, 2026, our Company held derivative instruments to the notional value of $34.3 million (AU$50.0 million). As of December 31, 2025, our Company held derivatives in the total notional amount of $32.2 million (AU$50.0 million). The derivatives are recorded on the balance sheet at fair value and are included in the following line items:
|  | Liability Derivatives
|  | March 31, |  | December 31,
|  | 2026 |  | 2025
(Dollars in thousands) |  | Balance sheet location |  | Fair value |  | Balance sheet location |  | Fair value
Interest rate contracts |  | Derivative financial instruments - current portion |  | $ | 16 |  | Derivative financial instruments - current portion |  | $ | 56
|  | Derivative financial instruments - non-current portion |  |  | — |  | Derivative financial instruments - non-current portion |  |  | —
Total derivatives designated as hedging instruments |  |  |  | $ | 16 |  |  |  | $ | 56
Total derivatives |  |  |  | $ | 16 |  |  |  | $ | 56
The changes in fair value of that instrument were recorded in Other Comprehensive Income and released into interest expense in the same period(s) in which the hedged transactions affect earnings. In the quarter ended March 31, 2026 and March 31, 2025, respectively, the derivative instruments affected Comprehensive Income as follows:
(Dollars in thousands) | Location of Loss Recognized in Income on Derivatives |  |  |  |  |  |
|  |  | Three Months Ended March 31
|  |  |  | 2026 |  |  | 2025
Interest rate contracts | Interest expense |  | $ | (1) |  | $ | —
Total |  |  | $ | (1) |  | $ | —
(Dollars in thousands) |  | Amount
|  | Three Months Ended March 31
|  |  | 2026 |  |  | 2025
Interest rate contracts |  | $ | (41) |  | $ | 148
Total |  | $ | (41) |  | $ | 148
Line Item |  | Amount
|  | Three Months Ended March 31
|  |  | 2026 |  |  | 2025
Interest expense |  | $ | (1) |  | $ | —
Total |  | $ | (1) |  | $ | —
As of March 31, 2026, we expect to release $4,000 to earnings over the remaining life of the derivative.

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