INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Income tax expense (benefit). Pre-tax income (loss) for the years ended December 31, 2025, 2024 and 2023 consisted of the following (in thousands): 

	2025		2024		2023
Canada operations	$	(48,728)	$	(39,088)	$	5,524
Foreign operations	42,272		33,151		34,839
Total	$	(6,456)	$	(5,937)	$	40,363

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense (benefit) for the years ended December 31, 2025, 2024 and 2023 consisted of the following (in thousands): 

	2025		2024		2023
Current:
Canada	$	—	$	41	$	142
Foreign	18,029		20,110		3,685
Total	$	18,029	$	20,151	$	3,827
Deferred:
Canada	$	—	$	—	$	—
Foreign	(4,409)		(7,659)		6,806
Total	$	(4,409)	$	(7,659)	$	6,806
Net income tax expense	$	13,620	$	12,492	$	10,633

Schedule of Effective Income Tax Rate Reconciliation

The net income tax expense (benefit) differs from an amount computed at Canadian statutory rates as follows for the years ended December 31, 2025 pursuant to the disclosure requirements of ASU 2023-09 (in thousands):

	2025
Canada Federal Statutory Tax Rate (1)	$	(968)	15.0	%
Canada Provincial Taxes
Provincial tax at statutory rate (2)	(3,770)		58.0	%
Changes in Valuation Allowance	3,770		(58.0)	%
Foreign Tax Effects:
Australia
Statutory tax rate difference	6,727		(104.0)	%
Withholding tax credit	(64)		1.0	%
Other	29		—	%
United States
Statutory tax rate difference	(154)		2.0	%
Nondeductible compensation	540		(8.0)	%
State income tax	137		(2.0)	%
Other	24		—	%
Effect of cross border tax laws:
Deemed income from foreign subsidiaries	155		(2.0)	%
Withholding tax	64		(1.0)	%
Changes in valuation allowance	6,871		(106.0)	%
Nontaxable or Nondeductible Items:
Nontaxable capital loss	259		(4.0)	%
Total tax expense	$	13,620	(211.0)	%

(1) Represents the Canada federal statutory rate of 15%, net of the federal tax abatement and general rate reduction.

(2) Provincial taxes in Alberta comprise the majority (more than 50%) of the taxes in this category.

The net income tax expense (benefit) differs from an amount computed at Canadian statutory rates as follows for the years ended December 31, 2024 and 2023 (in thousands):

	2024				2023
Canadian federal tax benefit at statutory rates	$	(891)	15.0	%	$	6,054	15.0	%
Canadian provincial income tax	(3,186)		53.6	%	497		1.2	%
Effect of foreign income tax, net	5,642		(95.0)	%	5,481		13.6	%
Valuation allowance	8,983		(151.2)	%	(2,556)		(6.3)	%
Noncontrolling interest	325		(5.5)	%	125		0.3	%
Non-deductible compensation	1,213		(20.4)	%	1,009		2.5	%
Unrealized intercompany foreign currency translation gain	(18)		0.3	%	(148)		(0.4)	%
Deemed income from foreign subsidiaries	243		(4.1)	%	322		0.8	%
Other, net	181		(3.1)	%	(151)		(0.4)	%
Net income tax expense (benefit)	$	12,492	(210.4)	%	$	10,633	26.3	%

Schedule of Deferred Tax Assets and Liabilities

Deferred Tax Liabilities and Assets. The significant items giving rise to the deferred tax assets and liabilities as of December 31, 2025 and 2024 are as follows (in thousands): 

	2025		2024
Deferred tax assets:
Net operating loss	$	59,497	$	53,756
Employee benefits	2,353		1,767
Deductible goodwill and other intangibles	46,628		42,713
Land	4,780		3,495
Other reserves	8,389		8,015
Deferred revenue	1,647		2,249
Operating lease liabilities	4,646		3,171
Capital losses	2,366		1,869
Other	2,804		2,255
Deferred tax assets	133,110		119,290
Valuation allowance	(98,502)		(81,998)
Deferred tax assets, net	$	34,608	$	37,292
Deferred tax liabilities:
Intangibles	$	(16,958)	$	(15,135)
Depreciation	(15,206)		(22,641)
Other	(1,226)		—
Operating lease right-of-use assets	(4,536)		(3,074)
Deferred tax liabilities	(37,926)		(40,850)
Deferred tax liabilities, net	$	(3,318)	$	(3,558)

Summary Of Operating Loss and Tax Credit Carry forwards

NOL Carryforwards. The following summarizes net operating loss (NOL) carryforwards at December 31, 2025 (in thousands): 

	Amount		Expiration Period
Net operating loss carryforwards:
Canada – Federal and provincial	$	162,674	Begins to expire in 2032
U.S. – Federal	34,334		Begins to expire in 2036
U.S. – Federal	40,943		Does not expire
U.S. – State, tax effected	5,900		Began to expire in 2024

Summary of Valuation Allowance

Changes in our valuation allowance for the years ended December 31, 2025 and 2024 are as follows (in thousands): 

Balance as of December 31, 2023	$	(78,769)
Change in income tax provision	(8,983)
Other change	910
Foreign currency translation	4,844
Balance as of December 31, 2024	$	(81,998)
Change in income tax provision	(10,642)
Other change	(1,472)
Foreign currency translation	(4,390)
Balance as of December 31, 2025	$	(98,502)