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Related Party Transactions (Tables)
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions

Balances with related parties, in addition to those disclosed in Note 3, were as follows as of the periods noted:

 

 

 

March 31, 2026

 

 

December 31, 2025

 

 

 

(in thousands)

 

Assets

 

 

 

 

 

 

Current assets:

 

 

 

 

 

 

Due from related party

 

$

5,027

 

 

$

—

 

Prepaid to related party, current portion

 

 

2,796

 

 

 

2,984

 

Non-current assets:

 

 

 

 

 

 

Prepaid to related party

 

 

9,366

 

 

 

10,378

 

Right-of-use assets under operating leases

 

 

169,500

 

 

 

—

 

Right-of-use assets under financing leases, net

 

 

59,141

 

 

 

—

 

Liabilities

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

Operating leases, current portion

 

$

20,267

 

 

$

—

 

Financing leases, current portion

 

 

1,825

 

 

 

—

 

Financial liabilities, current portion

 

 

21

 

 

 

—

 

Non-current liabilities:

 

 

 

 

 

 

Operating leases

 

 

180,281

 

 

 

—

 

Financing leases

 

 

91,732

 

 

 

—

 

Financial liabilities

 

 

667

 

 

 

—

 

Transactions with related parties, in addition to those disclosed in the condensed consolidated statements of operations, were as follows for the periods noted:

 

 

 

For the Three Months
Ended March 31,

 

 

 

2026

 

 

2025

 

 

 

(in thousands)

 

Site operating expenses

 

$

4,188

 

 

$

—

 

General and administrative expenses

 

 

1,456

 

 

 

—

 

Depreciation and amortization

 

 

451

 

 

 

—

 

Interest and other financial expenses

 

 

1,113

 

 

 

—

 

Schedule of Components of the Net Transfers to ARKO Parent Prior to the IPO, the components of the net transfers to ARKO Parent were as follows:

 

For the Three Months
Ended March 31,

 

 

2026

 

 

2025

 

 

(in thousands)

 

Net investments attributable to ARKO Parent-controlled sites converted to fuel
  supply or consignment locations during the year and transfer of certain assets to
  the Company

 

$

(1,687

)

 

$

624

 

Share-based compensation granted by ARKO Parent

 

 

114

 

 

 

262

 

Net transfers from (to) ARKO Parent

 

 

7,230

 

 

 

(7,541

)

 

 

$

5,657

 

 

$

(6,655

)