ACQUISITIONS (Tables)

3 Months Ended

Mar. 31, 2026

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Schedule of Recognized Asset Acquired and Liability Assumed

The following table presents the provisional fair values of the assets acquired and liabilities assumed by the Company through the acquisitions of ExoTerra and Estes as of their respective acquisition dates:

	ExoTerra		Estes
ASSETS
Cash and cash equivalents	$	1,612	$	3,216
Accounts receivable	2,191		2,252
Contract assets	9,504		859
Inventories	970		1,455
Prepaid expenses and other current assets	2,622		122
Property and equipment	6,240		12,716
Operating lease right-of-use assets	6,366		3,286
Intangible asset - Trade name	2,200		2,100
Intangible asset - Customer relationships	3,400		15,000
Intangible asset - Developed technology	19,100		15,700
Goodwill(1)	57,290		28,276
Other assets	223		—
TOTAL ASSETS	111,718		84,982
LIABILITIES
Accounts payable	1,393		259
Contract liabilities	7,657		5,558
Operating lease liabilities	631		602
Accrued expenses and other current liabilities	2,903		3,707
Operating lease liabilities, non-current	5,735		2,684
Deferred tax liabilities	—		7,432
Other long-term liabilities	—		590
TOTAL LIABILITIES	18,319		20,832
Net assets acquired	$	93,399	$	64,150

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(1)The acquired goodwill represents synergies with the Company’s Defense and Space Technologies segment. All of the goodwill acquired is tax deductible for ExoTerra, as the tax basis of goodwill exceeds the acquired goodwill. None of the goodwill acquired is tax deductible for Estes.

Schedule of Intangible Asset Acquired

The following table presents the class and estimated useful life of the intangible assets acquired during the year ended December 31, 2025 via the ExoTerra and Estes acquisitions:

Asset Class	ExoTerra	Estes
Trade name	2 years	20 years
Customer relationships	5 years	4 years to 10 years
Developed technology	6 years	20 years