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v3.26.1

Securitization Activities (Tables) | 3 Months Ended
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Mar. 31, 2026
Transfers and Servicing [Abstract] |
Components of Restricted Cash | The following table presents the components of restricted cash for securitization investors.
(in thousands) | March 31, 2026 |  | December 31, 2025
Cash reserve accounts | $ | 5,811 |  |  | $ | 5,718 |
Collection accounts - accounts receivable | 3,139 |  |  | 935 |
Collection accounts - equipment financing receivables | 12,380 |  |  | 16,346 |
Restricted cash - for securitization investors | $ | 21,330 |  |  | $ | 22,999 |
Schedule of Accounts and Financing Receivable | The following table presents the Company’s residual interests in Accounts Receivable - restricted for securitization investors.
(in thousands) | March 31, 2026 |  | December 31, 2025
Accounts receivable - restricted for securitization investors | $ | 144,752 |  |  | $ | 143,764 |
Less: Allowance for accounts receivable credit losses | (1,486) |  |  | (1,791) |
Accounts receivable, net - restricted for securitization investors | 143,266 |  |  | 141,973 |
Less: Asset backed borrowings - owed to securitization investors | (106,932) |  |  | (113,176) |
Company's residual interest in securitized accounts receivable | $ | 36,334 |  |  | $ | 28,797 |
The following table presents the Company’s residual interests in Equipment financing receivables, net - restricted for securitization investors.
| March 31, 2026 |  | December 31, 2025
(in thousands) | Current |  | Long-term |  | Current |  | Long-term
Equipment financing receivables - restricted for securitization investors | $ | 96,351 |  |  | $ | 486,370 |  |  | $ | 93,614 |  |  | $ | 474,292 |
Less: Allowance for equipment financing receivables credit losses | (2,344) |  |  | (4,212) |  |  | (1,603) |  |  | (3,884) |
Equipment financing receivables, net - restricted for securitization investors | 94,007 |  |  | 482,158 |  |  | 92,011 |  |  | 470,408 |
Less: Asset backed borrowings - owed to securitization investors | (83,136) |  |  | (430,268) |  |  | (81,004) |  |  | (424,406) |
Company's residual interest in securitized equipment financing receivables | $ | 10,871 |  |  | $ | 51,890 |  |  | $ | 11,007 |  |  | $ | 46,002 |
Schedule of Present An Aging Analysis of Past Due, Non-Performing, and Current Equipment Financing Receivables | The following tables, shown in thousands, present an aging analysis of past due, non-performing and current equipment financing receivables by class and vintage year:
March 31, 2026 |  | 2026 |  | 2025 |  | 2024 |  | 2023 |  | 2022 |  | Prior |  | Total
Securitized |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 52,722 |  |  | $ | 179,147 |  |  | $ | 126,522 |  |  | $ | 90,720 |  |  | $ | 53,221 |  |  | $ | 62,784 |  |  | $ | 565,116 |
30-59 Days |  | — |  |  | — |  |  | 1,368 |  |  | 131 |  |  | 531 |  |  | — |  |  | 2,030 |
60-89 Days |  | — |  |  | 935 |  |  | 979 |  |  | 7 |  |  | 6 |  |  | 211 |  |  | 2,138 |
Total past due accruing |  | — |  |  | 935 |  |  | 2,347 |  |  | 138 |  |  | 537 |  |  | 211 |  |  | 4,168 |
Over 89 Days non-performing |  | — |  |  | 737 |  |  | 5,868 |  |  | 3,619 |  |  | 1,285 |  |  | 1,928 |  |  | 13,437 |
Total Securitized |  | $ | 52,722 |  |  | $ | 180,819 |  |  | $ | 134,737 |  |  | $ | 94,477 |  |  | $ | 55,043 |  |  | $ | 64,923 |  |  | $ | 582,721 |
Current period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | 367 |  |  | $ | 291 |  |  | $ | — |  |  | $ | 158 |  |  | $ | 816 |
Unsecuritized |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 516 |  |  | $ | 63 |  |  | $ | 956 |  |  | $ | 44 |  |  | $ | 1,085 |  |  | $ | 2,128 |  |  | $ | 4,792 |
30-59 Days |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 2 |
60-89 Days |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | — |  |  | 15 |
Total past due accruing |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | 2 |  |  | 17 |
Over 89 Days non-performing |  | — |  |  | — |  |  | — |  |  | — |  |  | 136 |  |  | 482 |  |  | 618 |
Total Unsecuritized |  | $ | 516 |  |  | $ | 63 |  |  | $ | 956 |  |  | $ | 44 |  |  | $ | 1,236 |  |  | $ | 2,612 |  |  | $ | 5,427 |
Current period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 39 |  |  | $ | 39 |
December 31, 2025 |  | 2025 |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Prior |  | Total
Securitized |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 185,415 |  |  | $ | 136,144 |  |  | $ | 97,584 |  |  | $ | 60,113 |  |  | $ | 31,519 |  |  | $ | 38,916 |  |  | $ | 549,691 |
30-59 Days |  | — |  |  | 1,158 |  |  | 1,007 |  |  | 7 |  |  | 156 |  |  | 392 |  |  | 2,720 |
60-89 Days |  | — |  |  | 2,433 |  |  | 313 |  |  | 73 |  |  | 855 |  |  | — |  |  | 3,674 |
Total past due accruing |  | — |  |  | 3,591 |  |  | 1,320 |  |  | 80 |  |  | 1,011 |  |  | 392 |  |  | 6,394 |
Over 89 Days non-performing |  | 737 |  |  | 5,105 |  |  | 2,724 |  |  | 1,286 |  |  | 1,068 |  |  | 901 |  |  | 11,821 |
Total Securitized |  | $ | 186,152 |  |  | $ | 144,840 |  |  | $ | 101,628 |  |  | $ | 61,479 |  |  | $ | 33,598 |  |  | $ | 40,209 |  |  | $ | 567,906 |
Current period gross charge-offs |  | $ | — |  |  | $ | 13 |  |  | $ | 220 |  |  | $ | 77 |  |  | $ | 577 |  |  | $ | 442 |  |  | $ | 1,329 |
Unsecuritized |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 319 |  |  | $ | 1,104 |  |  | $ | 55 |  |  | $ | 1,221 |  |  | $ | 1,564 |  |  | $ | 3,285 |  |  | $ | 7,548 |
30-59 Days |  | — |  |  | — |  |  | — |  |  | 56 |  |  | 286 |  |  | — |  |  | 342 |
60-89 Days |  | — |  |  | — |  |  | — |  |  | — |  |  | 15 |  |  | 15 |  |  | 30 |
Total past due accruing |  | — |  |  | — |  |  | — |  |  | 56 |  |  | 301 |  |  | 15 |  |  | 372 |
Over 89 Days non-performing |  | — |  |  | — |  |  | — |  |  | 143 |  |  | 390 |  |  | 197 |  |  | 730 |
Total Unsecuritized |  | $ | 319 |  |  | $ | 1,104 |  |  | $ | 55 |  |  | $ | 1,420 |  |  | $ | 2,255 |  |  | $ | 3,497 |  |  | $ | 8,650 |
Current period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 227 |  |  | $ | 58 |  |  | $ | 170 |  |  | $ | 455 |
Schedule of Activity in Allowance for Losses | The following tables present activity in the allowance for losses related to equipment financing receivables held on the Condensed Consolidated Balance Sheets. Refer to Note 2 to the consolidated financial statements included in our audited consolidated financial statements for the year ended December 31, 2025 for further discussion of our allowance for credit losses.
|  |  | Three Months Ended March 31, 2026
(in thousands) |  |  |  |  | Unsecuritized Equipment Financing Receivables Portfolio |  | Securitized Equipment Financing Receivables Portfolio
Beginning period balance |  |  |  |  | $ | 915 |  |  | $ | 5,487 |
Current period provisions |  |  |  |  | (46) |  |  | 1,859 |
Actual write-offs |  |  |  |  | (39) |  |  | (816) |
Recoveries |  |  |  |  | 15 |  |  | 26 |
Impact of foreign exchange rates |  |  |  |  | (15) |  |  | — |
Balance at end of period |  |  |  |  | $ | 830 |  |  | $ | 6,556 |
|  | Three Months Ended March 31, 2025 |  |
(in thousands) |  | Unsecuritized Equipment Financing Receivables Portfolio |  | Securitized Equipment Financing Receivables Portfolio |  |  |  |
Beginning period balance |  | $ | 892 |  |  | $ | 4,995 |  |  |  |  |
Current period provisions |  | (107) |  |  | 413 |  |  |  |  |
Actual write-offs |  | (60) |  |  | (478) |  |  |  |  |
Recoveries |  | 101 |  |  | 14 |  |  |  |  |
Impact of foreign exchange rates |  | 4 |  |  | — |  |  |  |  |
Balance at end of period |  | $ | 830 |  |  | $ | 4,944 |  |  |  |  |
Schedule of Amortization Expense Related to Debt Issuance Costs | The following table presents the amortization expense related to debt issuance costs.
| Three Months Ended March 31, |  |
(in thousands) | 2026 |  | 2025 |  |  |  |
Amortization expense | $ | 166 |  |  | $ | 176 |  |  |  |  |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
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