TECNOGLASS INC., 10-K filed on 3/2/2026
Annual Report
v3.25.4
Cover - USD ($)
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Annual Report true    
Document Transition Report false    
Document Period End Date Dec. 31, 2025    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2025    
Current Fiscal Year End Date --12-31    
Entity File Number 001-35436    
Entity Registrant Name TECNOGLASS INC.    
Entity Central Index Key 0001534675    
Entity Tax Identification Number 98-1271120    
Entity Incorporation, State or Country Code E9    
Entity Address, Address Line One 3550 NW 49th Street    
Entity Address, City or Town Miami    
Entity Address, State or Province FL    
Entity Address, Postal Zip Code 33142    
Country Region +1    
City Area Code 305    
Local Phone Number 638 5151    
Title of 12(b) Security Ordinary Shares    
Trading Symbol TGLS    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
Entity Shell Company false    
Entity Public Float     $ 1,972,055,163
Entity Common Stock, Shares Outstanding   44,737,726  
Documents Incorporated by Reference None    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Listing, Par Value Per Share $ 0.0001    
Auditor Firm ID 6466    
Auditor Name PwC Contadores y Auditores S. A. S    
Auditor Location Barranquilla, Colombia    
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 100,901 $ 134,882
Investments 3,150 2,645
Trade accounts receivable, net 239,448 202,915
Inventories 213,524 139,642
Contract assets – current portion 31,809 22,920
Other current assets 62,724 54,332
Total current assets 653,558 560,010
Long-term assets:    
Property, plant and equipment, net 476,159 344,433
Long term accounts receivable 1,730
Deferred income taxes 1,257 285
Contract assets – non-current 20,506 15,208
Intangible assets 12,959 4,389
Goodwill 30,059 23,561
Equity method investment 57,443 63,264
Other long-term assets 6,721 5,498
Total long-term assets 606,834 456,638
Total assets 1,260,392 1,016,648
Current liabilities:    
Short-term debt and current portion of long-term debt 427 1,087
Trade accounts payable and accrued expenses 127,228 98,843
Dividends payable 6,730 7,074
Contract liability – current portion 149,442 97,979
Total current liabilities 351,746 265,826
Long-term liabilities:    
Deferred income taxes 22,404 11,419
Contract liability – non-current 1,988
Long-term debt 171,202 108,220
Total long-term liabilities 195,594 119,639
Total liabilities 547,340 385,465
SHAREHOLDERS’ EQUITY    
Preferred shares, $0.0001 par value, 1,000,000 shares authorized, 0 shares issued and outstanding at December 31, 2025 and December 31, 2024 respectively
Ordinary shares, $0.0001 par value, 100,000,000 shares authorized, 46,389,146 shares issued, and 44,737,726 shares outstanding at December 31, 2025; and, 46,991,558 shares issued and outstanding at December 31, 2024 5 5
Treasury stock (79,218)
Legal Reserves 1,458 1,458
Additional paid-in capital 153,358 192,094
Retained earnings 670,558 538,787
Accumulated other comprehensive (loss) (33,109) (101,161)
Shareholders’ equity attributable to controlling interest 713,052 631,183
Total liabilities and shareholders’ equity 1,260,392 1,016,648
Related Party [Member]    
Current assets:    
Due from related parties 2,002 2,674
Current liabilities:    
Other current liabilities 10,881 9,864
Nonrelated Party [Member]    
Current liabilities:    
Other current liabilities $ 57,038 $ 50,979
v3.25.4
Consolidated Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Preferred shares, par value $ 0.0001 $ 0.0001
Preferred shares, shares authorized 1,000,000 1,000,000
Preferred shares, shares issued 0 0
Preferred shares, shares outstanding 0 0
Ordinary shares, par value $ 0.0001 $ 0.0001
Ordinary shares, shares authorized 100,000,000 100,000,000
Ordinary shares, shares issued 46,389,146 46,991,558
Ordinary shares, shares outstanding 44,737,726 46,991,558
v3.25.4
Consolidated Statements of Operations and Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating revenues:      
Total operating revenues $ 983,610 $ 890,181 $ 833,265
Cost of sales 562,200 510,209 442,331
Gross profit 421,410 379,972 390,934
Operating expenses:      
Selling expense (105,428) (81,298) (68,061)
General and administrative expense (90,882) (71,673) (63,111)
Total operating expenses (196,310) (152,971) (131,172)
Other operating income 5,641
Operating income 230,741 227,001 259,762
Non-operating income, net 3,127 5,858 5,131
Foreign currency transactions gains/(loss) 3,756 (5,665) 686
Loss on debt extinguishment (1,380)
Interest expense and deferred cost of financing (3,445) (7,433) (9,178)
Equity method income 2,493 5,397 5,013
Income before taxes 235,292 225,158 261,414
Income tax provision (75,726) (63,849) (77,904)
Net income 159,566 161,309 183,510
Income attributable to non-controlling interest (628)
Income attributable to parent $ 159,566 $ 161,309 $ 182,882
Basic income per share $ 3.42 $ 3.43 $ 3.85
Diluted income per share $ 3.42 $ 3.43 $ 3.85
Basic weighted average common shares outstanding 46,678,093 46,996,168 47,508,980
Diluted weighted average common shares outstanding 46,678,093 46,996,168 47,508,980
Other comprehensive income:      
Foreign currency translation adjustments $ 72,157 $ (53,167) $ 63,058
Change in fair value derivative contracts (4,105) (2,131) (2,734)
Other Comprehensive Income (loss) 68,052 (55,298) 60,324
Total Comprehensive income 227,618 106,011 243,834
Income attributable to non-controlling interest (628)
Total comprehensive income attributable to parent 227,618 106,011 243,206
External Customers [Member]      
Operating revenues:      
Total operating revenues 979,211 887,067 830,879
Related Party [Member]      
Operating revenues:      
Total operating revenues $ 4,399 $ 3,114 $ 2,386
v3.25.4
Consolidated Statements of Shareholders' Equity - USD ($)
$ in Thousands
Common Stock [Member]
Treasury Stock, Common [Member]
Additional Paid-in Capital [Member]
Legal Reserves [Member]
Retained Earnings [Member]
AOCI Attributable to Parent [Member]
Parent [Member]
Noncontrolling Interest [Member]
Total
Balance at Dec. 31, 2022 $ 5 $ 219,290 $ 1,458 $ 234,254 $ (106,187) $ 348,820 $ 1,505 $ 350,325
Balance, shares at Dec. 31, 2022 47,674,773                
Treasury stock balance, shares at Dec. 31, 2022                
Dividend (17,101) (17,101) (17,101)
Share Repurchase (23,537) (23,537) (23,537)
Share Repurchase, shares (678,065)                
Non-controlling interest Purchase (3,368) (3,368) (2,133) (5,501)
Derivative financial instruments (2,734) (2,734) (2,734)
Foreign currency translation 63,058 63,058 63,058
Net income 182,882 182,882 628 183,510
Balance at Dec. 31, 2023 $ 5 192,385 1,458 400,035 (45,863) 548,020 548,020
Balance, shares at Dec. 31, 2023 46,996,708                
Treasury stock balance, shares at Dec. 31, 2023                
Dividend (22,557) (22,557) (22,557)
Share Repurchase (291) (291) (291)
Share Repurchase, shares (5,150)                
Derivative financial instruments (2,131) (2,131) (2,131)
Foreign currency translation (53,167) (53,167) (53,167)
Net income 161,309 161,309 161,309
Balance at Dec. 31, 2024 $ 5 192,094 1,458 538,787 (101,161) 631,183 631,183
Balance, shares at Dec. 31, 2024 46,991,558                
Treasury stock balance, shares at Dec. 31, 2024                
Dividend (27,795) (27,795) (27,795)
Share Repurchase (38,736) (38,736) (38,736)
Share Repurchase, shares (602,412)                
Derivative financial instruments (4,105) (4,105) (4,105)
Foreign currency translation 72,157 72,157 72,157
Net income 159,566 159,566 159,566
Treasury stock $ (79,218) (79,218) (79,218)
Treasury stock, shares   1,651,420              
Balance at Dec. 31, 2025 $ 5 $ (79,218) $ 153,358 $ 1,458 $ 670,558 $ (33,109) $ 713,052 $ 713,052
Balance, shares at Dec. 31, 2025 46,389,146                
Treasury stock balance, shares at Dec. 31, 2025   1,651,420              
v3.25.4
Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]      
Dividend per share $ 0.60 $ 0.44 $ 0.36
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income $ 159,566 $ 161,309 $ 183,510
Adjustments to reconcile net income to net cash provided by operating activities:      
Provision for bad debts 2,606 857 2,809
Provision for obsolete inventory 116 98 67
Depreciation and amortization 36,765 26,470 21,878
Deferred income taxes 7,623 (1,870) 8,345
Equity method income (2,493) (5,397) (5,013)
Gain on disposal of assets (4,078)    
Deferred cost of financing 935 1,214 1,243
Other non-cash adjustments 338 34 120
Loss on debt extinguishment 1,327
Realized gain on derivative instruments (2,070)
Unrealized currency translation losses (22,505) 11,984 (25,854)
Changes in operating assets and liabilities:      
Trade accounts receivable (25,348) (44,388) (780)
Inventories (45,083) (2,880) (522)
Prepaid expenses (4,223) (4,017) (2,849)
Other assets (5,877) (2,996) (27,547)
Other liabilities (92) 94 (62)
Trade accounts payable and accrued expenses 8,124 14,661 (17,429)
Taxes payable (3,805) (4,344) (12,851)
Labor liabilities 1,884 1,090 1,109
Contract assets and liabilities 31,362 14,322 13,871
Related parties 683 4,291 (1,218)
CASH PROVIDED BY OPERATING ACTIVITIES 135,755 170,532 138,827
CASH FLOWS FROM INVESTING ACTIVITIES      
Business acquisition (6,841)
Sale of property and equipment 12,312
Dividends received 8,914 2,703 2,282
Purchase of investments (677) (429) (339)
Acquisition of property and equipment (101,262) (79,563) (77,960)
CASH USED IN INVESTING ACTIVITIES (87,554) (77,289) (76,017)
CASH FLOWS FROM FINANCING ACTIVITIES      
Cash dividend (28,127) (19,743) (16,427)
Share Repurchases (117,954) (291) (23,537)
Deferred financing costs and debt issuance fees (1,045)
Non controlling interest purchase (2,500) (3,000)
Proceeds from debt 175,965 2,532 196
Repayments of debt (114,365) (64,547)
CASH USED IN FINANCING ACTIVITIES (85,526) (84,549) (42,768)
Effect of exchange rate changes on cash and cash equivalents 3,344 (3,320) 5,795
NET (DECREASE) INCREASE IN CASH (33,981) 5,374 25,837
CASH – Beginning of period 134,882 129,508 103,671
CASH – End of period 100,901 134,882 129,508
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION      
Interest 6,603 9,977 11,624
Income Tax 76,110 86,602 107,150
NON-CASH INVESTING AND FINANCING ACTIVITIES:      
Assets acquired under credit or debt 8,988 6,410 9,311
Unpaid portion of non-controlling interest purchase 2,500
Account payable for business acquisition $ 3,588
v3.25.4
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pay vs Performance Disclosure [Table]      
Net Income (Loss) $ 159,566 $ 161,309 $ 182,882
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Insider Trading Arrangements [Line Items]  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block] We employ procedures designed to identify, protect, detect and respond to and manage reasonably foreseeable cybersecurity risks and threats. To protect our information systems from cybersecurity threats, we use various security tools that help prevent, identify, escalate, investigate, resolve and recover from identified vulnerabilities and security incidents in a timely manner. Our information security framework is based on the NIST Cybersecurity Framework, which along with continuous vigilance through ongoing vulnerability analyses, internal/external testing, alerts and reviews of cybersecurity events, our comprehensive strategic risk assessment is achieved with collaboration of multidisciplinary teams, and our vendor management that includes a robust contracting process and engages third parties for cybersecurity support, ensure a resilient operation.

We regularly assess risks from cybersecurity and technology threats and monitor our information systems for potential vulnerabilities, including those that could arise from internal sources and external sources such as third-party service providers we do business with. We use a widely-adopted risk quantification model to identify, measure and prioritize cybersecurity and technology risks and develop related security controls and safeguards. We conduct regular reviews and other exercises to evaluate the effectiveness of our information security program and improve our security measures and planning. We currently engage an external assessor and may in the future determine to engage an assessor(s), consultant(s), auditor(s) or other third party(s) to supplement our processes.

 

The Board oversees our annual enterprise risk assessment, where we assess key risks within the company, including security and technology risks and cybersecurity threats. The Audit Committee of the Board oversees our cybersecurity risk and receives regular reports from our management team on various cybersecurity matters, including risk assessments, mitigation strategies, areas of emerging risks, incidents and industry trends, and other areas of importance. One of the Audit Committee members has a Bachelor’s degree in Computer Science, is Certified in AI from MIT, and serves as the cybersecurity expert on the board of another company, bringing relevant expertise in cybersecurity and technology risk management.

  

Our cybersecurity team is deeply integrated into our risk management process, led by the Director of Information and Technology and our Cybersecurity Coordinator. Since 2022, the Director has overseen the company’s cybersecurity strategy, engaging with leading vendors, participating in industry events such as CPX, and leading the 2024 security policy redesign with an external advisor. The Cybersecurity Coordinator, a certified expert in ISO27001 and ISO27032, specializes in ethical hacking, SOC management, network security, and standards compliance, ensuring a well-documented and secure cybersecurity architecture. As part of our digital asset management strategy, we are also strengthening protections against the use of unsupervised AI. We currently implement technical and regulatory blocks to prevent access to unauthorized AI platforms, while maintaining an active awareness program to educate personnel on the proper use of these tools and the cybersecurity risks associated with improper usage. Together, they periodically review and update our incident response plan, and collaborate with subject matter specialists to ensure a comprehensive approach to identifying and managing material cybersecurity threats. An established Information security committee contributes to a vigilant cybersecurity stance.

 

To date, we have not experienced any attacks intended to lead to interruptions and delays in our service and operations as well as loss, misuse or theft of personal information (of third parties, employees, and our members) and other data, confidential information or intellectual property. Any significant disruption to our service or access to our systems in the future could adversely affect our business and results of operation. Further, a penetration of our systems or a third-party’s systems or other misappropriation or misuse of personal information could subject us to business, regulatory, litigation and reputation risk, which could have a negative effect on our business, financial condition and results of operations. See “Risk Factors - We may be adversely affected by any disruption in our information technology systems. Our operations are dependent upon our information technology systems, which encompass all of our major business functions.”

 
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] Together, they periodically review and update our incident response plan, and collaborate with subject matter specialists to ensure a comprehensive approach to identifying and managing material cybersecurity threats.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] An established Information security committee contributes to a vigilant cybersecurity stance.
v3.25.4
General
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
General

Note 1. General

 

Business Description

 

Tecnoglass Inc., a Cayman Islands exempted company (the “Company”, “Tecnoglass”, “we”, “us” or “our”) manufactures hi-specification, architectural glass and windows for the global residential and commercial construction industries. Currently the Company offers design, production, marketing, and installation of architectural systems for buildings of high, medium and low elevation size. Products include windows and doors in glas, aluminum, and vinyl, office partitions and interior divisions, floating facades and commercial window showcases. The Company sells to customers in North, Central and South America, and exports more than 97% of its production to foreign countries.

 

The Company manufactures glass, aluminum, and vinyl products. Its glass products include tempered glass, laminated glass, thermo-acoustic glass, curved glass, silk-screened glass, acoustic glass and digital print glass. Its Alutions plant produces mill finished, anodized, painted aluminum profiles and rods, tubes, bars and plates. Alutions’ operations include extrusion, smelting, painting and anodizing processes, and exporting, importing and marketing aluminum products. Its newly installed vinyl assembling lines manufacture and distributes cutting-edge vinyl windows for new and existing customers.

 

The Company also designs, manufactures, markets and installs architectural systems for high, medium and low-rise construction, glass, aluminum and vinyl windows and doors, office dividers and interiors, floating facades and commercial display windows.

 

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation and Summary of Significant Accounting Policies

Note 2. Basis of Presentation and Summary of Significant Accounting Policies

 

Basis of Presentation and Management’s Estimates

 

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (“SEC”).

 

The preparation of the accompanying consolidated financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities at the date of the Company’s financial statements. Actual results may differ from these estimates under different assumptions and conditions. Estimates inherent in the preparation of these consolidated financial statements relate to the collectability of account receivables, the valuation of inventories, estimated earnings on uncompleted contracts, income taxes, useful lives and potential impairment of long-lived assets.

 

Principles of Consolidation

 

These audited consolidated financial statements consolidate Tecnoglass, its subsidiaries Tecnoglass S.A.S (“TG”), C.I. Energía Solar S.A.S E.S. Windows (“ES”), ES Windows LLC (“ESW LLC”), Tecnoglass LLC, Tecno RE LLC, Tecnoglass Armour, LLC, GM&P Consulting and Glazing Contractors (“GM&P”), Componenti USA LLC, ES Metals SAS (“ES Metals”), Ventanas Solar S.A (“VS”), which are entities in which we have a controlling financial interest because we hold a majority voting interest. To determine if we hold a controlling financial interest in an entity, we first evaluate if we are required to apply the variable interest entity (“VIE”) model to the entity, otherwise the entity is evaluated under the voting interest model. All significant intercompany accounts and transactions are eliminated in consolidation, including unrealized intercompany profits and losses. The equity method of accounting is used for investments in affiliates and other joint ventures over which the Company has significant influence but does not have effective control.

 

Foreign Currency Translation and Transactions

 

The consolidated financial statements are presented in U.S. Dollars, the reporting currency. Our foreign subsidiaries’ local currency is the Colombian Peso, which is also their functional currency as determined by the market analysis, costs and expenses, assets, liabilities, financing and cash flow indicators. As such, our subsidiaries’ assets and liabilities are translated at the exchange rate in effect at the balance sheet date, with equity being translated at the historical rates. Revenues and expenses of our foreign subsidiaries are translated at the average exchange rates for the period. The resulting cumulative foreign currency translation adjustments from this process are included as a component of accumulated other comprehensive income (loss). Therefore, the U.S. Dollar value of these items in our financial statements fluctuates from period to period.

 

 

Cash and Cash Equivalents

 

Cash and cash equivalents include investments with original maturities of three months or less. As of December 31, 2025, and 2024, cash and cash equivalents were primarily comprised of deposits held in operating accounts in the United States, and to a lesser amount, Colombia, and Panama. As of December 31, 2025, and 2024 the Company had no restricted cash.

 

Investments

 

The Company’s investments are comprised of securities available for sale, short term deposits and income producing real estate.

 

We have investments in long-term marketable equity securities which are classified as available-for-sale securities and are recorded at fair value.

 

Short- term deposits and other financial instruments with maturities greater than 90 days and shares in other companies that do not meet the requirements for equity method treatment are recorded for at cost.

 

Trade Accounts Receivable

 

Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful accounts and sales returns. The Company’s policy is to reserve for uncollectible accounts based on its best estimate of the amount of expected credit losses in its existing accounts receivable. The Company periodically reviews its accounts receivable to determine whether an allowance for credit losses is necessary based on an analysis of current credit losses and other factors that may indicate that the collectability of an account may be in doubt. Other factors that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer circumstances, and a review of the local economic environment and its potential impact on the collectability of accounts receivable. Account balances are deemed to be uncollectible and are charged off within 90 days of having recorded an allowance and all means of collection have been exhausted and the potential for recovery is considered remote.

 

On certain fixed price contracts, a portion of the amounts billed are withheld by the customer as a retainage which typically amount to 10% of the invoiced amount and can remain outstanding for several months until a final good receipt of the complete project to the customers satisfaction.

 

Concentration of Risks and Uncertainties

 

Financial instruments which potentially subject the Company to credit risk consist primarily of cash and trade accounts receivable. The Company mitigates its cash risk by maintaining its cash deposits with major financial institutions in the United States and Colombia. As discussed above, the Company mitigates its risk to trade accounts receivable by performing on-going credit evaluations of its customers.

 

 

Inventories

 

Inventories of raw materials, which consist primarily of purchased and processed glass, aluminum, vinyl parts and supplies held for use in the ordinary course of business, are valued at the lower of cost or net realizable value. Cost is determined using a weighted-average method. Inventory consisting of certain job specific materials not yet finished (work in process) are valued using the specific identification method. Cost for finished product inventory are recorded and maintained at the lower of cost or net realizable value. Cost includes raw materials and direct and applicable indirect manufacturing overheads.

 

Reserves for excess or slow-moving raw materials inventories are updated based on historical experience of a variety of factors including sales volume and levels of inventories at the end of the period. The Company does not maintain allowances for the lower of cost or market for inventories of finished products as its products are manufactured based on firm orders rather than built-to-stock.

 

Property, Plant and Equipment

 

Property, plant and equipment are recorded at cost. Significant improvements and renewals that extend the useful life of the asset are capitalized. Interest caused while acquired property is under construction and installation are capitalized. Repairs and maintenance are charged to expense as incurred. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any related gains or losses are included in income as a reduction to or increase in selling, general and administrative expenses. Depreciation is computed on a straight-line basis, based on the following estimated useful lives:

 

Buildings  20 years
Aircraft  20 years
Machinery and equipment  10 years
Furniture and fixtures  10 years
Office equipment and software  5 years
Vehicles  5 years

 

The Company also records within property, plant and equipment all the underlying assets of a finance lease. Initial recognition of these assets is done at the present value of all future lease payments. A capital lease is a lease in which the lessor transferred substantially all the benefits and risks associated with the ownership of the property.

 

Long Lived Assets

 

The Company periodically reviews the carrying values of its long lived assets when events or changes in circumstances would indicate that it is more likely than not that their carrying values may exceed their realizable values, and record impairment charges when considered necessary.

 

When circumstances indicate that an impairment may have occurred, the Company tests such assets for recoverability by comparing the estimated undiscounted future cash flows expected to result from the use of such assets and their eventual disposition to their carrying amounts. If the undiscounted future cash flows are less than the carrying amount of the asset, an impairment loss, measured as the excess of the carrying value of the asset over its estimated fair value, is recognized. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.

 

Goodwill

 

We review goodwill for impairment each year on December 31st or more frequently when events or significant changes in circumstances indicate that the carrying value may not be recoverable. Under ASC 350-20-35-4 through 35-8A, the goodwill impairment test requires a comparison of the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount of the reporting unit is greater than zero and its fair value exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. The Company has only one reporting unit and as such the impairment analysis was done by comparing the Company’s market capitalization with its book value of equity. As of December 31, 2024, the Company’s market capitalization substantially exceeded its book value of equity and as such no impairment of goodwill was indicated. See Note 11- Goodwill and Intangible Assets for additional information.

 

Intangible Assets

 

Intangible assets with definite lives subject to amortization are amortized on a straight-line basis. We also review these intangibles for impairment when events or significant changes in circumstance indicate that the carrying value may not be recoverable. Events or circumstances that indicate that impairment testing may be required include changes in building codes and regulation, loss of key personnel or a significant adverse change in business climate or regulations. There were no triggering events or circumstances noted and as such no impairment was needed for the intangible assets subject to amortization. See Note 11 – Goodwill and Intangible Assets for additional information.

 

 

Leases

 

We determine if an arrangement is a lease at inception. We include finance lease right-of-use assets as part of property and equipment and the lease liability as part of our current portion of long-term debt and long-term debt on our Consolidated Balance Sheet. Leases considered short-term are not capitalized, given our election not to recognize right-of-use assets and lease liabilities arising from short-term leases, but instead considered operating leases and the resulting rental expense is recognized on our Consolidated Statement of Operations as incurred.

 

Finance lease right-of-use assets and lease liabilities are recognized based on the present value of the future lease payments over the lease term at commencement date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option.

 

Financial Liabilities

 

Financial liabilities correspond to the financing obtained by the Company through bank credit facilities and accounts payable to suppliers and creditors. Financial liabilities are initially recognized based on their fair value, which is usually equal to the transaction value less directly attributable costs. Subsequently, such financial liabilities are carried at their amortized cost according to the effective interest rate method determined at initial recognition and recognized in the results of the period during the time of amortization of the financial obligation.

 

Fair Value of Financial Instruments

 

ASC 820, Fair Value Measurements, establishes a fair value hierarchy which requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. We primarily apply the market approach for financial assets and liabilities measured at fair value on a recurring basis. Fair value is the price we would receive to sell and asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. In the absence of active markets for identical assets or liabilities, such measurements involve developing assumptions based on market observable data and, in the absence of such data, internal information that is consistent with what market participants would use in a hypothetical transaction that occurs at the measurement date.

 

The standard describes three level of inputs that may be used to measure fair value:

 

Level 1: Quoted prices in active markets for identical assets or liabilities.

 

Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable by observable market data for substantially the full term of the assets or liabilities.

 

Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

 

See Note 16 – Hedging Activities and Fair Value Measurements.

 

Derivative Financial Instruments

 

The Company recognizes all derivative financial instruments as either assets or liabilities at fair value on the consolidated balance sheet. The unrealized gains or losses arising from changes in fair value of derivative instruments that are designated and qualify as cash flow hedges, are recorded in the consolidated statement of comprehensive income. Amounts in Accumulated other comprehensive loss on the consolidated balance sheet are reclassified into the consolidated statement of income in the same period or periods during which the hedged transactions are settled.

 

Revenue Recognition

 

Our principal sources of revenue are derived from product sales, sometimes referred to as standard form sales, and supply and installation contracts, sometimes referred to as revenues from fixed price contracts. We identified one single performance obligation for both forms of sales. Revenue is recognized when control is transferred to our customers. For product sales, the performance obligations are satisfied at a point in time and control is deemed to be transferred.

 

Approximately 27% of the Company’s consolidated net sales is generated by supply and installation contracts with customers that require the Company to design, develop, test, manufacture, and install windows according to the customers’ specifications. These contracts are primarily multi-year contracts with real estate general contractors and are generally priced on a fixed-price basis and are invoiced based on contract progress.

 

To determine the proper revenue recognition method, the Company first evaluates each of its contractual arrangements to identify its performance obligations. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. All the Company’s contracts have a single performance obligation because the promise to transfer the individual good or service is not separately identifiable from other promises within the contract and is, therefore, not distinct. These contractual arrangements either require the use of a highly specialized manufacturing process to provide goods according to customer specifications or represent a bundle of contracted goods and services that are integrated and together represent a combined output, which may include the delivery of multiple units.

 

 

These performance obligations are satisfied over time. Sales are recognized over time when control is continuously transferred to the customer during the contract. The continuous transfer of control to the customer is supported by contract clauses that provide for progress or performance-based payments. Generally, if a customer unilaterally terminates a contract, the Company has the right to receive payment for costs incurred plus a reasonable profit for products and services that do not have alternative use to the Company.

 

Sales are recorded using the cost-to-cost method on supply and installation contracts that include performance obligations satisfied over time. These sales are generally recorded at amounts equal to the ratio of actual cumulative costs incurred divided by total estimated costs at completion, multiplied by (i) the transaction price, less (ii) the cumulative sales recognized in prior periods.

 

Accounting for the sales and profits on performance obligations for which progress is measured using the cost-to-cost method involves the preparation of estimates of: (1) transaction price and (2) total costs at completion, which is equal to the sum of the actual incurred costs to date on the contract and the estimated costs to complete the contract’s statement of work. Incurred costs include labor, material, and overhead and represent work performed, which corresponds with and thereby represents the transfer of ownership to the customer. Performance obligations are satisfied over time when the risk of ownership has been passed to the customer and/or services are performed. The estimated profit or loss at completion on a contract is equal to the difference between the transaction price and the total estimated cost at completion.

 

Contract modifications routinely occur to account for changes in contract specifications or requirements. In most cases, contract modifications are for goods or services that are not distinct and, therefore, are accounted for as part of the existing contract. Transaction price estimates include additional consideration for submitted contract modifications or claims when the Company believes it has an enforceable right to the modification or claim, the amount can be reliably estimated, and its realization is reasonably assured. Amounts representing modifications accounted for as part of the existing contract are included in the transaction price and recognized as an adjustment to sales on a cumulative catch-up basis.

 

The Company’s supply and installation contracts allow for progress payments to bill the customer as contract costs are incurred and the customer often retains a small portion of the contract price until satisfactory completion of the contractual statement of work, which is a retainage of approximately 10%. The Company records an asset for unbilled receivables due to completing more work than the progress payment schedule allows to collect at a point in time. For certain supply and installation contracts, the Company receives advance payments. Advanced payments are not considered a significant financing component because they are a negotiated contract term to ensure the customer meets its financial obligation, particularly when there are significant upfront working capital requirements. The Company records a liability for advance payments received in excess of sales recognized, which is presented as a contract liability on the balance sheet.

 

Revisions or adjustments to estimates of the transaction price, estimated costs at completion and estimated profit or loss of a performance obligation are often required as work progresses under a contract, as experience is gained, as facts and circumstances change and as new information is obtained, even though the scope of work required under the contract may not change. Revisions or adjustments may also be required if contract modifications occur. While there are various factors that can affect the accuracy of cost estimates related to the revision of the proper allocation of indirect labor and indirect material costs to each project, such estimates are made based on the most updated historical information and margins of those indirect costs over the associated revenues and on all relevant information associated with each specific project at any point in time. The impact of revisions in profit or loss estimates are recognized on a cumulative catch-up basis in the period in which the revisions are made. The revisions in contract estimates, if significant, can materially affect the Company’s results of operations and cash flows, as well as reduce the valuations of contract assets and inventories, and in some cases result in liabilities to complete contracts in a loss position. The Company recognizes a liability for non-recurring obligations as situations considering that projects actual costs are usually adjusted to estimated costs. The Company did not recognize sales for performance obligations satisfied in prior periods during year ended December 31, 2025.

 

Shipping and Handling Costs

 

The Company classifies amounts billed to customers related to shipping and handling as product revenues. The Company records and presents shipping and handling costs in selling expenses.

 

 

Sales Tax and Value Added Taxes

 

The Company accounts for sales taxes and value added taxes imposed on its goods and services on a net basis – value added taxes paid for goods and services purchased is netted against value added tax collected from customers and the net amount is paid to the government. The current value added tax rate in Colombia for all of the Company’s products is 19%. A municipal industry and commerce tax (“ICA”) sales tax of 0.7% is payable on all of the Company’s products sold in the Colombian market.

 

Product Warranties

 

The Company offers product warranties in connection with the sale and installation of its products that are competitive in the markets in which the products are sold. Standard warranties depend upon the product and service and are generally from five to ten years for architectural glass, curtain wall, laminated and tempered glass, window and door products. Warranties are not priced or sold separately and do not provide the customer with services or coverages in addition to the assurance that the product complies with original agreed-upon specifications. Claims are settled by replacement of the warranty products. The cost associated with product warranties was $1,410, $2,597, and $1,860, during the years ended December 31, 2025, 2024, and 2023, respectively.

 

Advertising Costs

 

Advertising costs are expensed as they are incurred and are included in general and administrative expenses. Advertising costs for the years ended December 31, 2025, 2024, and 2023, amounted to approximately $2,612, $2,502, and $2,250, respectively.

 

Employee Benefits

 

The Company provides benefits to its employees in accordance with Colombian labor laws. Employee benefits do not give rise to any long-term liability.

 

Income Taxes

 

The Company’s operations in Colombia are subject to the taxing jurisdiction of the Republic of Colombia. Tecnoglass LLC, Tecnoglass RE LLC, GM&P, and ESW LLC are U.S. entities based in Florida, and are subject to the taxing jurisdiction of the United States. VS is subject the taxing jurisdiction in the Republic of Panama. Tecnoglass is subject to the taxing jurisdiction of the Cayman Islands. Annual tax periods prior to December 2016 are no longer subject to examination by taxing authorities in Colombia.

 

The company accounts for income taxes using the asset and liability approach of accounting for income taxes (ASC 740 “Income Taxes”). Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax basis of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. For each tax jurisdiction in which the Company operates, deferred tax assets and liabilities are offset against one another and are presented as a single noncurrent amount within the consolidated balance sheets.

 

The Company presents deferred tax assets and liabilities net as either a non-current asset or liability, depending on the net deferred tax position. The Company recognizes the financial statement effects of uncertain income tax positions when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. The Company accrues for other tax contingencies when it is probable that a liability to a taxing authority has been incurred and the amount of the contingency can be reasonably estimated. Interest accrued related to unrecognized tax and income tax related penalties are included in the provision for income taxes. The uncertain income taxes positions are recorded in “Taxes payable” in the consolidated balance sheets.

 

Earnings per Share

 

The Company computes basic earnings per share by dividing net income attributable to parent by the weighted-average number of ordinary shares outstanding during the period. Income per share assuming dilution (diluted earnings per share) would give effect to dilutive potential ordinary shares outstanding during the period. See Note 19 – Shareholders’ Equity for further detail on the calculation of earnings per share.

 

 

Recently Issued Accounting Pronouncements

 

In December 2025, the FASB issued ASU 2025-11 “Interim Reporting (Topic 270)”. The Board is issuing amendments in this Update to improve the guidance in Topic 270, Interim Reporting, by improving the navigability of the required interim disclosures and clarifying when that guidance is applicable. The amendments also provide additional guidance on what disclosures should be provided in interim reporting periods. The amendments in this Update are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, for public business entities and for interim reporting periods within annual reporting 3 periods beginning after December 15, 2028, for entities other than public business entities. Early adoption is permitted for all entities. The Company is currently evaluating the potential effect of this ASU on its interim consolidated financial statements

 

In November 2025, the FASB issued ASU 2025-09 “Derivative and Hedging (Topic 815)”. Consistent with the original objective of Update 2017-12, the objective of this Update is to more closely align hedge accounting with the economics of an entity’s risk management activities. The amendments included in the five issues addressed in this Update are intended to better reflect those strategies in financial reporting by enabling entities to achieve and maintain hedge accounting for highly effective economic hedges of forecasted transactions. The five issues addressed are: Issue 1: Similar Risk Assessment for Cash Flow Hedges, Issue 2: Hedging Forecasted Interest Payments on Choose-Your-Rate Debt Instruments, Issue 3: Cash Flow Hedges of Nonfinancial Forecasted Transactions, Issue 4: Net Written Options as Hedging Instruments and Issue 5: Foreign-Currency-Denominated Debt Instrument as Hedging Instrument and Hedged Item (Dual Hedge). For public business entities, the amendments in this Update are effective for annual reporting periods beginning after December 15, 2026, and interim periods within those annual reporting periods. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements.

 

In September 2025, the FASB issued ASU 2025-06 “Intangibles-Goodwill and other-Internal-Use Software (Subtopic 350-40)”. The Board is issuing this Update to modernize the accounting for software costs that are accounted for under Subtopic 350-40, Intangibles—Goodwill and Other—Internal-Use Software (referred to as “internal-use software”). Feedback from preparer and practitioner stakeholders on the 2021 FASB Invitation to Comment, Agenda Consultation, indicated that the accounting for software costs should be a top priority for the Board. Considering this feedback, the Board decided to make targeted improvements to Subtopic 350-40 to increase the operability of the recognition guidance considering different methods of software development. The amendments in this Update are effective for all entities for annual reporting periods beginning after December 15, 2027, and interim reporting periods 4 within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements.

 

Accounting Standards Adopted in 2025

 

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. The Board is issuing the amendments in this Update to enhance the transparency and decision usefulness of income tax disclosures. Investors, lenders, creditors, and other allocators of capital (collectively, “investors”) indicated that the existing income tax disclosures should be enhanced to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. Investors currently rely on the rate reconciliation table and other disclosures, including total income taxes paid, to evaluate income tax risks and opportunities. While investors find these disclosures helpful, they suggested possible enhancements to better (1) understand an entity’s exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to increase future cash flows. The amendments in this Update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. The Company prospectively adopted this standard effective January 1, 2025. For further information, refer to Note 15- Income Taxes.

 

 

v3.25.4
Acquisitions
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions

Note 3. Acquisitions

 

Contiglass Asset Acquisition, LLC

 

In April 3, 2025, Tecnoglass acquired certain assets and assumed liabilities of Florida-based Continental Glass Systems, LLC., a premier provider of innovative architectural glass and glazing solutions in the Southeast U.S., to create wholly owned Contiglass Asset Acquisition, LLC (“Contiglass”). This acquisition included a manufacturing plant, various intangibles, and a substantial project backlog in both execution and pipeline phases. This transaction is considered a business combination under U.S. GAAP. Continental’s production capabilities, high-quality product portfolio, and reputation for excellence strengthens Tecnoglass’ U.S. market presence, broadens its client reach, and creates synergies that reinforce Tecnoglass’ leadership position in the architectural glass industry. Additionally, the Company anticipates operational benefits as it integrates Continental’s supply chains into its existing manufacturing operations.

 

The purchase price for the acquisition was $10,429, of which $6,588 of the purchase price was paid in cash by the Company on April 3, 2025. Post-acquisition working capital adjustment of $253 was paid 45 days after transaction closing date, with the remaining amount to be payable by the Company in cash within 365 days after closing date. The total amount of acquisition-related costs was $588, which are included within general and administrative expenses in the Statement of operations for the period ending December 31|, 2025.

 

The total purchase price is $10,429. Under ASC 805, a company can apply measurement period adjustments during the twelve-month period after the date of acquisition. During this period, the acquirer may adjust preliminary amounts recognized at the acquisition date to their subsequently determined final fair values. The allocation of the purchase price was based on management’s judgment after evaluation of several factors, including a preliminary valuation assessment. Finalization of the analysis has not been completed and could result in measurement periods adjustments that could change the composition of current assets, fixed assets, intangible assets, goodwill, and liabilities. Goodwill is not expected to be deductible for tax purposes.

 

The following table summarizes the preliminary purchase price allocation:

 

      
Total purchase price  $10,429 

 

Recognized amounts of identifiable assets acquired and liabilities assumed:  Preliminary
Purchase
Price
Allocation
   Measurement
Period
Adjustments
   Adjusted
Purchase
Price
Allocation
 
Cash and equivalents  $-    -    - 
Accounts Receivable   4,814    -    4,814 
Other Current Assets   585    -    585 
Property, plant, and equipment   826    -    826 
Trade Name   170    -    170 
Contract Backlog   670    -    670 
Notice of Acceptance and FBC permits   6,260    -    6,260 
Right-of-use assets   1,192    (555)   637 
Account payable   (2,890)   -    (2,890)
Accrued expenses   (81)   -    (81)
Service revenue deposit   (518)   94    (424)
Lease liabilities   (1,229)   580    (649)
Billings in excess of cost and profit   (5,987)   -    (5,987)
Total identifiable net assets   3,812    119    3,931 
Goodwill  $6,617    (119)  $6,498 

 

The excess of the purchase price over the estimated fair values of assets acquired and liabilities assumed were recorded as goodwill. The identifiable intangible asset subject to amortization was the tradename, backlog of projects, and certain Notice of Acceptance and Florida Building Code permits, which have a remaining useful life of two to five years. See Note 11 – Goodwill and Intangible Assets for additional information.

 

 

The following unaudited pro forma financial information assumes the business acquisition had occurred at the beginning of the earliest period presented. Pro forma results have been prepared by adjusting our historical results to include the results from Continental Glass Systems’ acquired assets and assumed liabilities adjusted for the amortization expense related to the intangible assets arising from the acquisition. The unaudited pro forma results below do not necessarily reflect the results of operations that would have resulted if the acquisition had been completed at the beginning of the earliest periods presented, nor does it indicate the results of operations in future periods. The unaudited pro forma results do not include the impact of synergies, nor any potential impacts on current or future market conditions which could alter the following unaudited pro forma results.

 

   Pro-Forma   Pro-Forma 
   Twelve months   Twelve months 
   Ended   Ended 
   December 31,
2025
   December 31,
2024
 
Pro Forma Results          
Net sales  $987,996   $917,544 
           
Net income  $157,452   $154,413 

 

Contiglass Asset Acquisition, LLC, contributed revenues of $14.5 million and a loss of $2.7 million to The Company for the period from April 3, 2025, to December 31, 2025.

 

v3.25.4
Long Term Investments
12 Months Ended
Dec. 31, 2025
Investments, All Other Investments [Abstract]  
Long Term Investments

Note 4. Long Term Investments

 

Saint-Gobain Joint Venture

 

In 2019 we entered into a joint venture agreement with Compagnie de Saint-Gobain S.A. (“Saint-Gobain”), a world leader in the production of float glass, a key component of our manufacturing process, whereby we acquired a 25.8% minority ownership interest in Vidrio Andino, a Colombia-based subsidiary of Saint-Gobain. Income from this investment is recorded using the equity method and is presented within the Consolidated Statement of Operations as a component of non-operating income as the Company is not subject to income tax over this investment.

 

The joint venture agreement includes plans to build a new plant that will be located approximately 20 miles from our primary manufacturing facility in Barranquilla Colombia, in which we will also have a 25.8% interest. The new plant will be funded with proceeds from the original cash contribution made by us, operating cash flows from the Bogota plant, debt incurred at the joint venture level that will not be consolidated into our company.

 

In June of 2025 the Group entered into a partnership with the company Storm Armour, LLC to create the newco named Storm Armour Solutions, LLC which has the purpose of participating in the sale, sublicensing, and distribution of licensed products in the areas of influence, under a licensing agreement. To join this business Tecno Inc created a wholly owned subsidiary named Tecnoglass Armour, LLC, a Limited Liability Company based in the Florida State. Tecnoglass Armour, LLC has a 60% of the capital contribution of Storm Armour Solutions, LLC.

 

v3.25.4
Segment and Geographic Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment and Geographic Information

Note 5. Segment and Geographic Information

 

The Company has one operating segment, Architectural Glass and Windows, which is also its reporting segment. The segment comprises the design, manufacturing, distribution, marketing and installation of high-specification architectural glass and window products sold to residential and commercial markets. The following table presents geographical information about external customers. Geographical information is based on the location where the customer is located.

 

 

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
Colombia  $31,691   $25,025   $25,103 
United States   932,931    849,904    795,063 
Panama   760    1,158    1,382 
Other   18,228    14,094    11,717 
Total revenues  $983,610   $890,181   $833,265 

 

The following table presents revenues from external customer by product groups.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Glass and framing components  $61,407   $80,179   $81,497 
Windows and architectural systems   922,203    810,002    751,768 
Total revenues  $983,610   $890,181   $833,265 

 

During the year ended December 31, 2025, 2024, and 2023, no single customer accounted for more than 10% of our revenues.

 

 

The accounting policies of the single segment are the same as those described in the summary of significant accounting policies. The chief operating decision maker (“CODM”) assesses performance and decides how to allocate resources based on gross profit and net income that also is reported on the income statement as consolidated net income, cash flows from operations which are reported on the consolidated statement of cash flows, along with certain non-G.A.A.P metrics. These metrics are used to monitor budgeted versus actual results, and competitive analysis by benchmarking to the Company’s competitors. Significant segment expenses include cost of sales, selling expense, and general and administrative expenses. Other segment items included in consolidated net income are interest expense, other expense, net and the provision for income taxes, which are reflected in the consolidated statements of comprehensive income. The Company’s CODM are the CEO and COO together as a group.

 

The Company performs intra-entity sales and transfers within its single segment comprised of several vertically integrated processes including its main manufacturing operations in Colombia and distribution and installation in the United States. The Company considers its operations to be a single reporting segment because it only produces architectural glass and window systems to serve similar markets in a vertically integrated platform.

 

The measure of segment assets is reported on the balance sheet as total consolidated assets.

 

The Company’s long-lived assets are distributed geographically as follows:

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Colombia  $432,942   $384,090 
Panamá   -    20 
United States   172,635    72,243 
Total long-lived assets  $605,577   $456,353 

 

v3.25.4
Revenue Disaggregation, Contract Assets and Contract liabilities
12 Months Ended
Dec. 31, 2025
Operating revenues:  
Revenue Disaggregation, Contract Assets and Contract liabilities

Note 6. Revenue Disaggregation, Contract Assets and Contract liabilities

 

Disaggregation of Total Net Sales

 

The Company disaggregates its sales with customers by revenue recognition method for its only segment, as the Company believes these factors affect the nature, amount, timing, and uncertainty of the Company’s revenue and cash flows.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Fixed price contracts  $263,577   $161,959   $128,292 
Product sales   720,033    728,222    704,973 
Total revenues  $983,610   $890,181   $833,265 

 

The table below presents revenues distribution by end-market.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Commercial  $580,191   $518,067   $497,855 
Residential   403,419    372,114    335,410 
Total Revenues  $983,610   $890,181   $833,265 

 

Remaining Performance Obligations

 

As of December 31, 2025, the Company had $912.2 million of remaining performance obligations, which represents the transaction price of firm orders minus sales recognized from inception to date. Remaining performance obligations exclude letters of intent, unexercised contract options, verbal commitments, and potential orders under basic ordering agreements. The Company expects to recognize 100% of sales relating to existing performance obligations within two years, of which $492.9 million are expected to be recognized during the year ended December 31, 2026, $354.8 million during the year ended December 31, 2027, and $64.5 million thereafter.

 

 

Contract Assets and Contract Liabilities

 

Contract assets represent accumulated incurred costs and earned profits on contracts with customers that have been recorded as sales but have not been billed to customers and are classified as current. As a result, the timing of the satisfaction of performance obligations might differ from the timing of payments, given some conditions must be met before billing can occur. Contract assets also include a portion of the amounts billed on certain fixed price contracts that are withheld by the customer as a retainage until a final good receipt of the complete project to the customers satisfaction. Contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue, and represent amounts received in excess of sales recognized on contracts. The Company classifies advance payments and billings in excess of costs incurred as current, and deferred revenue as current or non-current based on the expected timing of sales recognition. Contract assets and contract liabilities are determined on a contract-by-contract basis at the end of each reporting period. The non-current portion of contract liabilities is included in other liabilities in the Company’s consolidated balance sheets.

 

The table below presents the components of net contract assets (liabilities).

 

  

December 31,

2025

  

December 31,

2024

 
Contract assets — current  $31,809   $22,920 
Contract assets — non-current   20,506    15,208 
Contract liabilities — current   (149,442)   (97,979)
Contract liabilities — non-current   (1,988)   - 
Net contract liabilities  $(99,115)  $(59,851)

 

The components of contract assets are presented in the table below.

 

  

December 31,

2025

  

December 31,

2024

 
Unbilled contract receivables, gross  $9,084   $6,584 
Retainage   43,231    31,544 
Total contract assets   52,315    38,128 
Less: current portion   31,809    22,920 
Contract assets – non-current  $20,506   $15,208 

 

The components of contract liabilities are presented in the table below.

 

  

December 31,

2025

  

December 31,

2024

 
Billings in excess of costs  $104,376   $58,708 
Advances from customers on uncompleted contracts   47,054    39,271 
Total contract liabilities   151,430    97,979 
Less: current portion   149,442    97,979 
Contract liabilities – non-current  $1,988   $- 

 

During the year ended December 31, 2025, the Company recognized $33.4 million of sales related to its billing in excess of cost liability on January 1, 2025. During the year ended December 31, 2024, the Company recognized $15.6 million of sales related to its contract liabilities on January 1, 2024.

 

 

v3.25.4
Trade Accounts Receivable
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Trade Accounts Receivable

Note 7. Trade Accounts Receivable

 

Trade accounts receivable consist of the following:

 

   2025   202 
   December 31, 
   2025   202 
Short-term trade accounts receivable   243,768    205,730 
Less: Allowance for credit losses   (4,320)   (2,815)
Total short-term trade accounts receivable  $239,448   $202,915 
Long term trade accounts   1,730    - 
Total trade accounts receivable   241,178    202,915 

 

The changes in the allowance for credit losses for the years ended December 31, 2025, 2024, and 2023, are as follows:

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Balance at beginning of year  $2,815   $2,280   $577 
Provision for bad debts   2,606    857    2,809 
Deductions and write-offs, net of foreign currency adjustment   (1,101)   (322)   (1,106)
Balance at end of year  $4,320   $2,815   $2,280 

 

 

v3.25.4
Inventories
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Inventories

Note 8. Inventories

 

Inventories are comprised of the following:

  

   December 31,
2025
   December 31,
2024
 
Raw materials  $152,174   $98,336 
Work in process   27,467    16,891 
Finished goods   3,222    1,248 
Spares and accessories   28,662    22,215 
Packing material   2,439    1,220 
Total Inventories, gross   213,964    139,910 
Less: Inventory allowance   (440)   (268)
Total inventories  $213,524   $139,642 

 

 

v3.25.4
Other Current Assets
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Current Assets

Note 9. Other Current Assets

 

Other assets consist of the following:

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Prepaid income taxes  $44,348    38,503 
Derivative financial instruments   2,184    4,335 
Prepaid expenses   7,837    5,721 
Advances to suppliers and loans   3,523   $2,148 
Other creditors   3,844    2,849 
Employee receivables   988    776 
Total  $62,724   $54,332 

 

During the years ended December 31, 2025, 2024, and 2023, the Company recorded $3,365, 2,803, and $2,208 of prepaid expenses amortization, respectively.

 

v3.25.4
Property, Plant and Equipment
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment

Note 10. Property, Plant and Equipment

 

Property, plant, and equipment is comprised of the following:

   December 31,
2025
   December 31,
2024
 
Land  $83,383   $56,142 
Buildings   189,269    125,856 
Machinery and equipment   356,729    265,340 
Office equipment and software   13,074    10,311 
Vehicles   33,469    28,933 
Furniture and fixtures   4,379    3,714 
Total property, plant and equipment   680,303    490,296 
Accumulated depreciation   (204,144)   (145,863)
Total property, plant and equipment, net  $476,159   $344,433 

 

Depreciation expense was $30,744, $22,225, and $18,482 for the years ended December 31, 2025, 2024, and 2023, respectively.

 

 

v3.25.4
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets

Note 11. Goodwill and Intangible Assets

 

Goodwill

 

The table below provides a reconciliation of the beginning and ending balances of Goodwill recorded on the Company’s balance sheet:

 

      
Beginning balance – January 1, 2025  $23,561 
Continental glass acquisition PPA – June 30, 2025   6,617 
Continental glass acquisition PPA adjustment – September 30, 2025   (119)
Ending balance – December 31, 2025  $30,059 

 

Intangible Assets, Net

 

Intangible assets include Miami-Dade County Notices of Acceptances (“NOA’s”), which are certificates issued for approved products and required to market hurricane- resistant glass in Florida. Also, it includes the intangibles acquired from the acquisition of GM&P.

 

   December 31, 2025 
   Gross   Acc. Amort.   Net 
Trade Names   170    (28)   142 
Software and licenses   17,217    (10,138)   7,079 
Notice of Acceptances (NOAs), product designs and other intellectual property   6,260    (1,043)   5,217 
Customer Relationships   670    (149)   521 
Total  $24,317   $(11,358)  $12,959 

 

   December 31, 2024 
   Gross   Acc. Amort.   Net 
Notice of Acceptances (“NOA’s”), product designs and other intellectual property   14,263    (9,874)   4,389 

 

The average weighted amortization period is 5 years.

 

During the twelve months ended December 31, 2025, 2024, and 2023, the amortization expense amounted to $2,656, $1,441, and $1,207, respectively, and was included within the general and administration expenses in our consolidated statement of operations.

 

The estimated aggregate amortization expense for each of the five succeeding years as of December 31, 2025, is as follows:

 

Year ending  (in thousands) 
2026   3,562 
2027   3,320 
2028   2,842 
2029   1,523 
Thereafter   1,712 
Total  $12,959 

 

v3.25.4
Other Long-Term Assets
12 Months Ended
Dec. 31, 2025
Investments, All Other Investments [Abstract]  
Other Long-Term Assets

Note 12. Other Long-Term Assets

 

Other long-term assets are comprised of the following:

 

Schedule of Other Long Term Assets

   2025   2024 
   December 31, 
   2025   2024 
Real estate investments  $4,933   $3,828 
Other long-term investments  $1,788   $1,670 
Other assets, noncurrent,total  $6,721   $5,498 

 

 

v3.25.4
Supplier Finance Program
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Supplier Finance Program

Note 13. Supplier Finance Program

 

Tecnoglass, Inc. has established payment times to suppliers for the purchase of goods and services, which normally range between 30 and 60 days. In the normal course of business, suppliers may require liquidity and manage, through third parties, the advanced payment of invoices. The Company allows its suppliers the option to payments in advance of an invoice due date, through a third-party finance provider or intermediary, with the purpose of allowing suppliers to obtain the required liquidity. For these purposes, suppliers present to Tecnoglass, Inc. the third-party finance provider or intermediary with whom they will carry out the finance program and establish an agreement, through which the invoices will be paid by the third-party finance provider or intermediary once Tecnoglass, Inc. has confirmed the invoices as valid. Once the Company confirms the invoices are valid, the third-party finance provider or intermediary proceeds with the payment to the supplier. Subsequently, Tecnoglass, Inc. pays the invoices for goods or services to the third-party finance provider or intermediary selected by the supplier. Payment times do not vary from those initially agreed with the supplier, as stated in the invoices factored by the supplier (i.e. between 30 and 60 days). Pursuant to the supplier finance programs, the Company has not been required to pledge any assets as security nor to provide any guarantee to third-party finance provider or intermediary.

 

As of December 31, 2025, the obligations outstanding related to the supplier finance program amounted to $13,206, recorded as current liabilities, in the following balance sheet lines: Trade accounts payable and accrued expenses ($11,740) & due to related parties ($1,466).

 

The roll forward of Tecnoglass, Inc.´s outstanding obligations confirmed as valid under its supplier finance program for the years ended December 31, 2025, and December,2024, are as follows:

 Schedule of Outstanding Obligations for Supplier Finance Program

   Twelve months
ended
December 31,
2025
   Twelve months
ended
December 31,
2024
 
Confirmed Obligations outstanding at the beginning of the year  $1,852   $2,722 
Invoices confirmed during the year   64,619    30,314 
Confirmed invoices paid during the year   (53,265)   (31,184)
Confirmed Obligations outstanding at the end of the year   13,206    1,852 

 

v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt

Note 14. Debt

 

The Company’s debt is comprised of the following:

 

  

December 31,

2025

  

December 31,

2024

 
Revolving lines of credit  $387   $600 
Finance lease   41    111 
Other current debt   -    378 
Senior Secured Credit Facility   174,000    110,000 
Less: Deferred cost of financing   (2,799)   (1,782)
Total obligations under borrowing arrangements   171,629    109,307 
Less: Current portion of long-term debt and other current borrowings   427    1,087 
Long-term debt  $171,202   $108,220 

 

In September 2025, the Company entered into a new Senior Secured Credit Facility , transitioning from a term loan and revolving facility structure to a fully committed revolving facility structure which allowed the company (i) increase total committed borrowing capacity from $150 million to $500 million, (ii) reduce borrowing costs by approximately 25 basis points, and (iii) extend the initial maturity date by five years to December 2030. Borrowings under the new facility bear interest at the Secured Overnight Financing Rate (SOFR) with no floor, plus a spread of 1.25 % based on the Company’s net leverage ratio (previously 1.50 % over SOFR). The effective interest rate for the facility, including deferred issuance costs, is 6.98 % as of December 31, 2025. The Company incurred total costs and fees of $2,783 in lender fees which were capitalized as deferred financing costs, and are presented as a deduction from the related debt liability.

 

The transaction was accounted for as a debt extinguishment under ASC 470-50. Accordingly, the prior term-loan and revolving credit facilities were derecognized, and the new revolving facility was initially recognized at its principal amount, net of deferred financing costs. As a result, the Company recognized a loss on extinguishment of debt of $1,354, representing $1,302 for the write-off of the remaining unamortized deferred financing costs related to the prior term-loan and revolving credit facilities, and $52 of termination costs associated with closing the prior facility. Cash proceeds from the new facility and repayments of the extinguished debt are reflected within financing activities in the condensed consolidated statements of cash flows. Of the $2,783 of total fees incurred, $1,803 were deducted from the gross proceeds and presented net within “Proceeds from debt,” with the remaining $980 recorded as cash outflows classified under “Deferred financing costs and debt issuance fees” within financing activities. During Q4 2025, the company drew down $60 million from its revolving credit facility.

 

Maturities of long-term debt and other current borrowings as of December 31, 2025, are as follows:

  

      
2026   427 
2027   - 
2028   - 
2029   - 
2030   174,000 
Total  $174,427 

 

 

The Company’s loans have maturities ranging from a few weeks to 3 years. Our credit facilities bear interest at a weighted average of 5.15% as of December 31, 2025.

 

Interest expense and deferred financing cost is comprised of the following:

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Interest expense  $5,965   $6,219   $7,935 
Deferred financing cost   935    1,214    1,243 
Derivative financial instrument gain   (3,455)   -    - 
Interest expense and deferred financing cost  $3,445   $7,433   $9,178 

 

v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

Note 15. Income Taxes

 

The components of income before taxes are as follows:

 

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
United States   109,898    48,399    47,623 
Foreign   125,394    176,759    213,792 
Income before taxes   235,292    225,158    261,414 

 

The components of income tax expense are as follows:

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
Current income tax               
Federal  $(22,817)  $(9,535)  $(9,895)
State and local   (7,186)   (2,594)   (2,667)
Foreign   (38,100)   (53,590)   (56,996)
Total current income tax   (68,103)   (65,719)   (69,558)
Deferred income tax               
Federal   1,911    124    260 
State and local   235    88    72 
Foreign   5,477    1,658    (8,679)
Total deferred income tax   7,623    1,870    (8,346)
Total income tax provision  $(75,726)  $(63,849)  $(77,904)

 

The Company has the following deferred tax assets and liabilities:

Schedule of Deferred Tax Assets and Liabilities

   2025   2024 
   Year ended December 31, 
   2025   2024 
Deferred tax assets:          
Property, plant and equipment adjustments   207    52 
Tax benefit on installation of renewable energy project   -    83 
Depreciation   821    635 
Accounts payable and debt   647    223 
Foreign currency transactions   1,919    2,440 
Other   1,015    58 
Total deferred tax assets  $4,609   $3,491 
           
Deferred tax liabilities:          
Depreciation and Amortization   (6,396)   (7,902)
Property, plant and equipment adjustments   (4,753)   - 
Other   (2,403)   (1,966)
Foreign currency transactions   (12,204)   (4,757)
Total deferred tax liabilities  $(25,756)  $(14,625)
           
Net deferred tax  $(21,147)  $(11,134)

 

 

A reconciliation of the statutory tax rate to the Company’s effective tax rate is as follows:

Schedule of Effective Income Tax Rate Reconciliation 

   $ Amount   % 
   Year ended December 31, 2025 
   $ Amount   % 
Tax provision at the U.S. federal statutory rate   49,411    21.0%
State and local income tax, net of federal income tax effect (1)   6,023    2.6%
Foreign tax effects:          
Statutory tax rate difference between Colombia and United States   17,180    7.3%
Other   1,795    0.8%
Other   1,317    0.5%
Income tax expense and effective income tax rate   75,726    32.2%

 

(1)The state that contributed the majority of the effect in this category was Florida.

 

The Company is incorporated in the Cayman Islands, which does not impose corporate income taxes. For purposes of the rate reconciliation, the Company uses the U.S. federal statutory rate of 21%, as the majority of its operating revenue is generated in the United States.

 

As previously disclosed for the years ended December 31, 2024 and 2023, prior to the adoption of ASU 2023-09, the following is a reconciliation of the difference between the effective income tax rate and the statutory tax rate:

 

   2024   2023 
   Year ended December 31, 
   2024   2023 
Income tax expense at statutory rates   31.2%   33.0%
Non-deductible expenses   1.5%   0.9%
Non-taxable income   -4.3%   -1.2%
Effective tax rate   28.4%   29.8%

 

No single individual item contributed significantly to the reconciliation of the Company’s effective tax rate to the statutory rate during the year ended December 31, 2024 and 2023.

 

Income taxes paid, net of refunds, during the periods presented were as follows:

 

   2025 
Income taxes paid:     
Domestic:     
Federal   19,911 
State   3,246 
Foreign:     
Colombia   52,901 
Other   52 
Total cash taxes paid  $76,110 

 

 

We are subject to taxation in the U.S. and various state and foreign jurisdictions. Primarily the state of Florida, the Republic of Colombia and the Republic of Panama. As of December 31, 2025, our tax years 2020 to 2024 remain subject to examination by tax authorities.

 

On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted, reinstating 100% bonus depreciation, increasing Section 179 expensing limits, modifying the Section 163(j) interest limitation, full expensing of domestic R&D and deductibility of qualified production structures. As these provisions are temporary in nature, their current and deferred tax effects offset, resulting in no material impact on the Company’s effective tax rate.

 

v3.25.4
Hedging Activities and Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Hedging Activities and Fair Value Measurements

Note 16. Hedging Activities and Fair Value Measurements

 

Hedging Activity

 

During the quarter ended March 31, 2022, we entered into several interest rate swap contracts thorough November of 2026 to hedge the interest rate fluctuations related to our outstanding debt. The effective date of the contract is December 31, 2022 and, thus, we shall have payment dates each quarter, commencing March 31 2023. During the quarter ended December 31, 2024, we entered into several foreign currency non-delivery option contracts to hedge the fluctuations in the exchange rate between the Colombian Peso and the U.S. Dollar. Our contracts are designated as cash flow hedges since they are highly effective in offsetting changes in the cash flows attributable to forecasted LIBOR and Colombian Peso denominated costs and expenses, respectively.

 

We record our hedge contracts at fair value and consider our credit risk for contracts in a liability position, and our counter-party’s credit risk for contracts in an asset position, in determining fair value. We assess our counter-party’s risk of non-performance when measuring the fair value of financial instruments in an asset position by evaluating their financial position, including cash on hand, as well as their credit ratings.

 

Due to the Libor discontinuation, on June 21, 2023, the Company amended the Interest Rate Swap contract from Libor 1 Month plus spread to SOFR 3 Months plus spread. The settlements of the instruments remain under the existing conditions; however, the fixed leg goes from 1.93% to 1.87%. Regarding the conditions of our outstanding debt, only Libor was replaced by SOFR, maintaining the other initial conditions.

 

On September 4, 2025 Tecnoglass, Inc amended its senior secured revolving credit facility to (i) increase the borrowing capacity under its committed Line of credit from $150 million to $500 million, (ii) reduce its borrowing costs by an approximate 25 basis points, and (iii) extend the initial maturity date by five years to the end of 2030. Borrowings under the credit facility will now bear interest at the Secured Overnight Financing Rate (SOFR) with no floor plus a spread of 1.25%, based on the Company’s net leverage ratio, compared to a prior spread of 1.50%. The facility was led by Wells Fargo Bank N.A. as Administrative Agent; with BMO Bank N.A, Citibank N.A, Citizens Bank N.A, First Citizens Bank & Trust Company and J.P. Morgan Chase Bank N.A, as Joint Lead Arrangers.

 

As of December 31, 2025, the fair value of our interest rate swap and foreign currency non-delivery option contracts was in a net asset position of $2.2 million. We had 4 outstanding interest rate swap contracts of $110 million through November 2026 as an economic hedge and 6 nondelivery option contracts to exchange $15 million U.S. Dollars to Colombian Pesos through June 2026.

 

 

Because of the discontinuation of the hedge accounting for the interest rate swap in Q2 of 2025, we didn’t assess the effectiveness of this instrument.

 

The gain or loss on our foreign currency non-delivery option contracts are reported as a component of the earnings. The change in the fair value of the interest rate swap designated as an economic hedge will be included in earnings at the moment of its valuation.

 

As of December 31,2025, there are not no gains or losses, net, recognized in the “accumulated other comprehensive income” for non-delivery option and interest rate swap contracts.

 

The fair value of our interest rate swap and foreign currency non-delivery option hedges is classified in the accompanying consolidated balance sheets, as of December 31, 2025, as follows:

 

   Derivative Assets     Derivative Liabilities 
Derivatives designated as hedging instruments  December 31, 2025     December 31, 2025 
under Subtopic 815-20: 

Balance Sheet Location

  Fair Value    

Balance Sheet Location

  Fair Value 
                 
Derivative instruments:                  
Interest Rate Swap Contracts  Other current assets  $2,070     Accrued liabilities  $   - 
foreign currency non-delivery forwards  Trade accounts Receivable, net   113         - 
Total derivative instruments  Total derivative assets  $2,183     Total derivative liabilities  $- 

 

 

The fair value of our interest rate swap and foreign currency non-delivery forward hedges is classified in the accompanying consolidated balance sheets, as of December 31, 2024, as follows:

 

   Derivative Assets     Derivative Liabilities 
Derivatives designated as hedging instruments  December 31, 2024     December 31, 2024 
under Subtopic 815-20:  Balance Sheet Location  Fair Value     Balance Sheet Location  Fair Value 
                 
Derivative instruments:                  
Interest Rate Swap Contracts  Other current assets  $4,311     Accrued liabilities  $   - 
foreign currency non-delivery forwards      16         - 
Total derivative instruments  Total derivative assets  $4,327     Total derivative liabilities  $- 

 

The ending accumulated balance for foreign currency non-delivery option contracts included in earnings, net of tax, was $73 as of December 31,2025, comprised of a derivative gain of $113 and an associated net tax liability of $40; compared to $4,322 as of December 31,2024, comprised of a derivative gain of $4,327 and an associated net tax liability of $5. The ending accumulated balance for the interest rate swap contracts included in accumulated other comprehensive income was $6,453 as of December 31,2023.

 

The following table presents the gains (losses) on derivative financial instruments, and their classifications within the accompanying consolidated financial statements, for the twelve months ended December 31, 2025, and 2024:

  

Location of Gain or (Loss)  Derivatives in Cash Flow Hedging Relationships 
Reclassified from accumulated  Amount of Gain or (Loss) 
OCI (Loss) into  Recognized in OCI (Loss) on 
Income  Derivatives 
   Twelve Months Ended 
   December 31,   December 31,   December 31, 
   2025   2024   2023 
Interest Rate Swap and foreign currency non-delivery forwards Contracts  $(4,105)  $(2,131)  $(2,734)

 

 

   2025   2024   2023 
Operating revenues  $6,839   $(10)  $2,523 
Interest (expense), net of deferred cost of financing  $4,703   $4,092   $3,857 
Total  $11,542   $4,082   $6,380 

 

Fair Value Measurements

 

The Company accounts for financial assets and liabilities in accordance with accounting standards that define fair value and establish a framework for measuring fair value. The hierarchy prioritizes the inputs into three broad levels. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company’s assumptions used to measure assets and liabilities at fair value. A financial asset’s or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

 

The carrying amounts of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and advances from customers approximate their fair value due to their relatively short-term maturities. The Company bases its fair value estimate for long term debt obligations on its internal valuation that all debt is floating rate debt based on current interest rates.

 

The fair values of derivatives used to manage interest rate risks are based on LIBOR rates and interest rate swap curves. Measurement of our derivative assets and liabilities is considered a level 2 measurement. To carry out the swap valuation, the definition of the fixed leg (obligation) and variable leg (right) is used. Once the projected flows are obtained in both fixed and variable rates, the regression analysis is performed for prospective effectiveness test. The projection curve contains the forward interest rates to project flows at a variable rate and the discount curve contains the interest rates to discount future flows, using the one-month USD Libor curve.

 

As of December 31, 2025, financial instruments carried at amortized cost that do not approximate fair value consist of long-term debt. See Note 14–- Debt. The fair value of long-term debt was calculated based on an analysis of future cash flows discounted with our average cost of debt, which is based on market rates, which are level 2 inputs.

 

The following table summarizes the fair value and carrying amounts of our long-term debt:

  

December 31,

2025

  

December 31,

2024

 
Fair Value   170,727   109,341 
Carrying Value   

171,202

    108,220 

 

 

v3.25.4
Related Parties
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related Parties

Note 17. Related Parties

 

The following is a summary of assets, liabilities, and income transactions with all related parties:

 

  

December 31,

2025

  

December 31,

2024

 
Due from related parties:          
Alutrafic Led SAS   525    629 
Studio Avanti SAS   403    301 
Prisma Glass LLC   404    375 
Fundación Tecnoglass-ESWindows   71    809 
Due from other related parties   599    560 
Total due from related parties  $2,002   $2,674 
           
Due to related parties:          
Vidrio Andino (St. Gobain)   5,717    5,660 
Due from other related parties   5,164    4,204 
Total due to related parties  $10,881   $9,864 

 

          
   Year ended December 31, 
   2025   2024   2023 
Sales to related parties:               
Prisma Glass LLC   1,998    1,197    761 
Alutrafic Led SAS  $1,121   $1,082   $816 
Studio Avanti SAS   995    761    585 
Sales to other related parties   285    74    224 
Sales to related parties  $4,399   $3,114   $2,386 

 

Alutrafic Led SAS

 

In the ordinary course of business, we sell products to Alutrafic Led SAS (“Alutrafic”), a fabricator of electrical lighting equipment. Affiliates of Jose Daes and Christian Daes, the Company’s Chief Executive Officer and Chief Operating Officer, respectively, have an ownership stake in Alutrafic. We sold $1,121, $1,082, and $816 to Alutrafic during fiscal years 2025, 2024, and 2023, respectively. We had outstanding accounts receivable from Alutrafic for $525 and $629 as of December 31, 2025, and December 31, 2024, respectively.

 

Fundacion Tecnoglass-ESWindows

 

Fundacion Tecnoglass-ESWindows is a non-profit organization set up by the Company to carry out social causes in the communities around where we operate. During the years ended December 31, 2025, 2024, and 2023, we made charitable contributions for $4,604, $3,396, and $3,265 respectively.

 

 

Prisma-Glass LLC

 

In the ordinary course of business, we sell products to Prisma-Glass LLC a distributer and installer of architectural systems in Florida that is owned and controlled by family members of Christian Daes, the Company’s COO. We sold $1,998, $1,197, and $761 to Prisma-Glass LLC during fiscal years 2025, 2024, and 2023, respectively, and had outstanding accounts receivable of $404, and $375 as of December 31, 2025. And 2024, respectively.

 

Santa Maria del Mar SAS

 

In the ordinary course of business, we purchase fuel for use at our manufacturing facilities from Estación Santa Maria del Mar SAS, a gas station located near our manufacturing campus which is owned by affiliates of Jose Daes and Christian Daes, the Company’s Chief Executive Officer and Chief Operating Officer, respectively. During the years ended December 31, 2025, 2024, and 2023, we purchased $1,114, $1,199, and $1,315, respectively.

 

Studio Avanti SAS

 

In the ordinary course of business, we sell products to Studio Avanti SAS (“Avanti”), a distributer and installer of architectural systems in Colombia. Avanti is owned and controlled by Alberto Velilla, who is director of Energy Holding Corporation, the controlling shareholder of the Company. We sold $995, $761, and $585, to Avanti during fiscal years 2025, 2024, and 2023, respectively, and had outstanding accounts receivable from Avanti for $403 and $301 as of December 31, 2025, and 2024, respectively.

 

Vidrio Andino Joint Venture

 

In 2019 we entered into a joint venture agreement with Saint-Gobain, a world leader in the production of float glass, a key component of our manufacturing process, whereby we acquired a 25.8% minority ownership interest in Vidrio Andino, a Colombia-based subsidiary of Saint-Gobain. Income from this investment is recorded using the equity method and is presented within the Consolidated Statement of Operations as a component of non-operating income as the Company is not subject to income tax over this investment.

 

The joint venture agreement includes plans to build a new plant that will be located approximately 20 miles from our primary manufacturing facility in Barranquilla Colombia, in which we will also have a 25.8% interest. The new plant will be funded with proceeds from the original cash contribution made by us, operating cash flows from the Bogota plant, debt incurred at the joint venture level that will not be consolidated into our company.

 

In the ordinary course of business, we purchased $41,018, $31,310, and $32,036, from Vidrio Andino in 2025, 2024, and 2023, respectively. As of December 31, 2025, and 2024, we had outstanding payables to Vidrio Andino for $5,717 and $5,660, respectively. We recorded equity method income of $2,658, $5,397, and $5,013, on our Consolidated Statement of Operations during the years ended December 31, 2025, 2024, and 2023, respectively. We received a dividend payment of $8,914 and $2,703 from Vidrio Andino During the years ended December 31, 2025 and 2024, respectively.

 

Zofracosta SA

 

We have an investment in Zofracosta SA, a real estate holding company located in the vicinity of the proposed glass plant being built through our Vidrio Andino joint venture, recorded at $810 and $690 as of December 31, 2025, and December 31, 2024, respectively. Affiliates of Jose Daes and Christian Daes have a majority ownership stake in Zofracosta SA.

 

v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 18. Commitments and Contingencies

 

Commitments

 

As of December 31, 2025, the Company had outstanding obligations to purchase an aggregate of at least $161,669 of certain raw materials from a specific supplier before February 28, 2033, and an aggregate of at least $9,336 of certain raw materials from a specific supplier through 2028.

 

Additionally, in connection with the joint venture agreement the Company consummated with Saint-Gobain on May 3, 2019, further described in Note 4. Long Term Investments, the Company acquired a contingent obligation to purchase minimum volumes of float glass once the new plant located close to the Company’s actual manufacturing facilities commences operations.

 

Guarantees

 

As of December 31, 2025, the Company does not have guarantees on behalf of other parties.

 

General Legal Matters

 

From time to time, the Company is involved in legal matters arising in the regular course of business. Some disputes are derived directly from our construction projects, related to supply and installation, and even though deemed ordinary; they may involve significant monetary damages. We are also subject to other type of litigations arising from employment practices, worker’s compensation, automobile claims and general liability. It is very difficult to predict precisely what the outcome of these litigations might be. However, with the information at out disposition as this time, there are no indications that such claims will result in a material adverse effect on the business, financial condition or results of operations of the Company.

 

 

v3.25.4
Shareholders’ Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Shareholders’ Equity

Note 19. Shareholders’ Equity

 

Preferred Shares

 

Tecnoglass is authorized to issue 1,000,000 preferred shares with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s board of directors.

 

As of December 31, 2025, there are no preferred shares issued or outstanding.

 

Ordinary Shares

 

The Company is authorized to issue 100,000,000 ordinary shares with a par value of $0.0001 per share. As of December 31, 2025, a total of 46,389,146 Ordinary shares were issued, of which 44,737,726 were outstanding.

 

Legal Reserve

 

Colombian regulation requires that companies retain 10% of net income until it accumulates at least 50% of subscribed and paid in capital. The amount recorded meets this standard.

 

Treasury Stock

 

During the fiscal year ended December 31, 2025, The Company repurchased and held 1,651,420 shares of its common stock for an aggregate purchase price of $79.2 million as part of its existing share repurchase program to enhance long-term stockholders value.

 

Treasury stock is recorded at cost and presented as a reduction of stockholders’ equity in the accompanying Consolidated Balance Sheets. As of December 31, 2025, treasury shares are carried at their aggregate repurchase cost of $79.2 million.

 

Earnings per Share

 

The following table sets forth the computation of the basic and diluted earnings per share for the years ended December 31, 2025, 2024, and 2023:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Numerator for basic and diluted earnings per shares               
Net Income attributable to parent  $159,566   $161,309   $182,882 
                
Denominator               
Denominator for basic earnings per ordinary share - weighted average shares outstanding   46,678,093    46,996,168    47,508,980 
Effect of dilutive securities and stock dividend   -    -    - 
Denominator for diluted earnings per ordinary share - weighted average shares outstanding   46,678,093    46,996,168    47,508,980 
Basic earnings per ordinary share  $3.42   $3.43   $3.85 
Diluted earnings per ordinary share  $3.42   $3.43   $3.85 

 

Long Term Incentive Compensation Plan

 

On December 20, 2013, our shareholders approved our 2013 Long-Term Equity Incentive Plan (“2013 Plan”). Under the 2013 Plan, 1,593,917 ordinary shares are reserved for issuance in accordance with the plan’s terms to eligible employees, officers, directors and consultants. As of December 31, 2025, no awards have been made since the inception of 2013 Plan.

 

Dividend

 

In December 2025, the Board of Directors approved a quarterly dividend of $0.15 per share, or $0.60 per share on an annualized basis. Shareholders of record as of the close of business on December 31, 2025 were paid a dividend of $0.15 on January 30, 2025.

 

The payment of any dividends is ultimately within the discretion of our Board of Directors. The payment of dividends in the future, if any, will be contingent upon our revenues and earnings, if any, capital requirements and our general financial condition and limitations imposed by our outstanding indebtedness.

 

Dividend declarations and the establishment of future record and payment dates are subject to the Board of Directors’ continuing determination that the dividend policy is in the best interests of the Company and its shareholders. The dividend policy may be changed or cancelled at the discretion of the Board of Directors at any time.

 

 

v3.25.4
Operating Expenses
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Operating Expenses

Note 20. Operating Expenses

 

Selling expenses for the years ended December 31, 2025, 2024, and 2023, were comprised of the following:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Shipping and handling   42,117   $40,659   $38,460 
Sales commissions   13,042    12,533    11,331 
Personnel   15,095    12,379    9,300 
Services   2,951    2,781    2,479 
Accounts receivable provision   2,606    857    2,809 
Packaging   131    1,518    1,707 
Taxes / Tariffs   20,478    1,672    193 
Travel   2,368    2,061    1,242 
Other selling expenses   6,640    6,838    540 
Total Selling Expense   105,428   $81,298   $68,061 

 

General and administrative expenses for the years ended December 31, 2025, 2024, and 2023, were comprised of the following:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Personnel  $25,565   $17,288   $15,223 
Related parties   19,775    18,925    14,518 
Services   5,040    4,996    5,032 
Depreciation and amortization   7,872    4,623    3,829 
Professional fees   8,814    7,741    5,022 
Insurance   4,761    3,930    3,329 
Taxes   3,365    1,745    1,324 
Bank charges and tax on financial transactions   5,173    4,638    4,168 
Rent expense   841    480    559 
Strategic Review related expenses   -    1,846    - 
Project specific legal expenses   -    -    5,023 
Other expenses   9,676    5,461    5,084 
Total General and administrative expenses  $90,882   $71,673   $63,111 

 

v3.25.4
Non-Operating Income and Expenses
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Non-Operating Income and Expenses

Note 21. Non-Operating Income and Expenses

 

Non-operating income and expenses, net on our consolidated statement of operations amounted to an income of $3,127, $5,858 million, and $5,131 million, for the years ended December 31, 2025, 2024, and 2023, respectively. These amounts are primarily comprised of rental properties and gains on sale of scrap materials as well as non-operating expenses related to certain charitable contributions outside of the company’s direct sphere of influence.

 

During the year ended December 31, 2025, the Company recorded a non-operating gain of $3,756 associated with foreign currency transactions gains. Comparatively, the Company recorded a net loss of $5,665 during the year ended December 31, 2024, within the statement of operations. The company recorded net gain of $686 during the year ended December 31, 2023, within the statement of operations.

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation and Management’s Estimates

Basis of Presentation and Management’s Estimates

 

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the accounting and disclosure rules and regulations of the Securities and Exchange Commission (“SEC”).

 

The preparation of the accompanying consolidated financial statements requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities at the date of the Company’s financial statements. Actual results may differ from these estimates under different assumptions and conditions. Estimates inherent in the preparation of these consolidated financial statements relate to the collectability of account receivables, the valuation of inventories, estimated earnings on uncompleted contracts, income taxes, useful lives and potential impairment of long-lived assets.

 

Principles of Consolidation

Principles of Consolidation

 

These audited consolidated financial statements consolidate Tecnoglass, its subsidiaries Tecnoglass S.A.S (“TG”), C.I. Energía Solar S.A.S E.S. Windows (“ES”), ES Windows LLC (“ESW LLC”), Tecnoglass LLC, Tecno RE LLC, Tecnoglass Armour, LLC, GM&P Consulting and Glazing Contractors (“GM&P”), Componenti USA LLC, ES Metals SAS (“ES Metals”), Ventanas Solar S.A (“VS”), which are entities in which we have a controlling financial interest because we hold a majority voting interest. To determine if we hold a controlling financial interest in an entity, we first evaluate if we are required to apply the variable interest entity (“VIE”) model to the entity, otherwise the entity is evaluated under the voting interest model. All significant intercompany accounts and transactions are eliminated in consolidation, including unrealized intercompany profits and losses. The equity method of accounting is used for investments in affiliates and other joint ventures over which the Company has significant influence but does not have effective control.

 

Foreign Currency Translation and Transactions

Foreign Currency Translation and Transactions

 

The consolidated financial statements are presented in U.S. Dollars, the reporting currency. Our foreign subsidiaries’ local currency is the Colombian Peso, which is also their functional currency as determined by the market analysis, costs and expenses, assets, liabilities, financing and cash flow indicators. As such, our subsidiaries’ assets and liabilities are translated at the exchange rate in effect at the balance sheet date, with equity being translated at the historical rates. Revenues and expenses of our foreign subsidiaries are translated at the average exchange rates for the period. The resulting cumulative foreign currency translation adjustments from this process are included as a component of accumulated other comprehensive income (loss). Therefore, the U.S. Dollar value of these items in our financial statements fluctuates from period to period.

 

 

Cash and Cash Equivalents

Cash and Cash Equivalents

 

Cash and cash equivalents include investments with original maturities of three months or less. As of December 31, 2025, and 2024, cash and cash equivalents were primarily comprised of deposits held in operating accounts in the United States, and to a lesser amount, Colombia, and Panama. As of December 31, 2025, and 2024 the Company had no restricted cash.

 

Investments

Investments

 

The Company’s investments are comprised of securities available for sale, short term deposits and income producing real estate.

 

We have investments in long-term marketable equity securities which are classified as available-for-sale securities and are recorded at fair value.

 

Short- term deposits and other financial instruments with maturities greater than 90 days and shares in other companies that do not meet the requirements for equity method treatment are recorded for at cost.

 

Trade Accounts Receivable

Trade Accounts Receivable

 

Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful accounts and sales returns. The Company’s policy is to reserve for uncollectible accounts based on its best estimate of the amount of expected credit losses in its existing accounts receivable. The Company periodically reviews its accounts receivable to determine whether an allowance for credit losses is necessary based on an analysis of current credit losses and other factors that may indicate that the collectability of an account may be in doubt. Other factors that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer circumstances, and a review of the local economic environment and its potential impact on the collectability of accounts receivable. Account balances are deemed to be uncollectible and are charged off within 90 days of having recorded an allowance and all means of collection have been exhausted and the potential for recovery is considered remote.

 

On certain fixed price contracts, a portion of the amounts billed are withheld by the customer as a retainage which typically amount to 10% of the invoiced amount and can remain outstanding for several months until a final good receipt of the complete project to the customers satisfaction.

 

Concentration of Risks and Uncertainties

Concentration of Risks and Uncertainties

 

Financial instruments which potentially subject the Company to credit risk consist primarily of cash and trade accounts receivable. The Company mitigates its cash risk by maintaining its cash deposits with major financial institutions in the United States and Colombia. As discussed above, the Company mitigates its risk to trade accounts receivable by performing on-going credit evaluations of its customers.

 

 

Inventories

Inventories

 

Inventories of raw materials, which consist primarily of purchased and processed glass, aluminum, vinyl parts and supplies held for use in the ordinary course of business, are valued at the lower of cost or net realizable value. Cost is determined using a weighted-average method. Inventory consisting of certain job specific materials not yet finished (work in process) are valued using the specific identification method. Cost for finished product inventory are recorded and maintained at the lower of cost or net realizable value. Cost includes raw materials and direct and applicable indirect manufacturing overheads.

 

Reserves for excess or slow-moving raw materials inventories are updated based on historical experience of a variety of factors including sales volume and levels of inventories at the end of the period. The Company does not maintain allowances for the lower of cost or market for inventories of finished products as its products are manufactured based on firm orders rather than built-to-stock.

 

Property, Plant and Equipment

Property, Plant and Equipment

 

Property, plant and equipment are recorded at cost. Significant improvements and renewals that extend the useful life of the asset are capitalized. Interest caused while acquired property is under construction and installation are capitalized. Repairs and maintenance are charged to expense as incurred. When property is retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any related gains or losses are included in income as a reduction to or increase in selling, general and administrative expenses. Depreciation is computed on a straight-line basis, based on the following estimated useful lives:

 

Buildings  20 years
Aircraft  20 years
Machinery and equipment  10 years
Furniture and fixtures  10 years
Office equipment and software  5 years
Vehicles  5 years

 

The Company also records within property, plant and equipment all the underlying assets of a finance lease. Initial recognition of these assets is done at the present value of all future lease payments. A capital lease is a lease in which the lessor transferred substantially all the benefits and risks associated with the ownership of the property.

 

Long Lived Assets

Long Lived Assets

 

The Company periodically reviews the carrying values of its long lived assets when events or changes in circumstances would indicate that it is more likely than not that their carrying values may exceed their realizable values, and record impairment charges when considered necessary.

 

When circumstances indicate that an impairment may have occurred, the Company tests such assets for recoverability by comparing the estimated undiscounted future cash flows expected to result from the use of such assets and their eventual disposition to their carrying amounts. If the undiscounted future cash flows are less than the carrying amount of the asset, an impairment loss, measured as the excess of the carrying value of the asset over its estimated fair value, is recognized. Fair value is determined through various valuation techniques, including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.

 

Goodwill

Goodwill

 

We review goodwill for impairment each year on December 31st or more frequently when events or significant changes in circumstances indicate that the carrying value may not be recoverable. Under ASC 350-20-35-4 through 35-8A, the goodwill impairment test requires a comparison of the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount of the reporting unit is greater than zero and its fair value exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. The Company has only one reporting unit and as such the impairment analysis was done by comparing the Company’s market capitalization with its book value of equity. As of December 31, 2024, the Company’s market capitalization substantially exceeded its book value of equity and as such no impairment of goodwill was indicated. See Note 11- Goodwill and Intangible Assets for additional information.

 

Intangible Assets

Intangible Assets

 

Intangible assets with definite lives subject to amortization are amortized on a straight-line basis. We also review these intangibles for impairment when events or significant changes in circumstance indicate that the carrying value may not be recoverable. Events or circumstances that indicate that impairment testing may be required include changes in building codes and regulation, loss of key personnel or a significant adverse change in business climate or regulations. There were no triggering events or circumstances noted and as such no impairment was needed for the intangible assets subject to amortization. See Note 11 – Goodwill and Intangible Assets for additional information.

 

 

Leases

Leases

 

We determine if an arrangement is a lease at inception. We include finance lease right-of-use assets as part of property and equipment and the lease liability as part of our current portion of long-term debt and long-term debt on our Consolidated Balance Sheet. Leases considered short-term are not capitalized, given our election not to recognize right-of-use assets and lease liabilities arising from short-term leases, but instead considered operating leases and the resulting rental expense is recognized on our Consolidated Statement of Operations as incurred.

 

Finance lease right-of-use assets and lease liabilities are recognized based on the present value of the future lease payments over the lease term at commencement date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option.

 

Financial Liabilities

Financial Liabilities

 

Financial liabilities correspond to the financing obtained by the Company through bank credit facilities and accounts payable to suppliers and creditors. Financial liabilities are initially recognized based on their fair value, which is usually equal to the transaction value less directly attributable costs. Subsequently, such financial liabilities are carried at their amortized cost according to the effective interest rate method determined at initial recognition and recognized in the results of the period during the time of amortization of the financial obligation.

 

Fair Value of Financial Instruments

Fair Value of Financial Instruments

 

ASC 820, Fair Value Measurements, establishes a fair value hierarchy which requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. We primarily apply the market approach for financial assets and liabilities measured at fair value on a recurring basis. Fair value is the price we would receive to sell and asset or pay to transfer a liability in an orderly transaction with a market participant at the measurement date. In the absence of active markets for identical assets or liabilities, such measurements involve developing assumptions based on market observable data and, in the absence of such data, internal information that is consistent with what market participants would use in a hypothetical transaction that occurs at the measurement date.

 

The standard describes three level of inputs that may be used to measure fair value:

 

Level 1: Quoted prices in active markets for identical assets or liabilities.

 

Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable by observable market data for substantially the full term of the assets or liabilities.

 

Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

 

See Note 16 – Hedging Activities and Fair Value Measurements.

 

Derivative Financial Instruments

Derivative Financial Instruments

 

The Company recognizes all derivative financial instruments as either assets or liabilities at fair value on the consolidated balance sheet. The unrealized gains or losses arising from changes in fair value of derivative instruments that are designated and qualify as cash flow hedges, are recorded in the consolidated statement of comprehensive income. Amounts in Accumulated other comprehensive loss on the consolidated balance sheet are reclassified into the consolidated statement of income in the same period or periods during which the hedged transactions are settled.

 

Revenue Recognition

Revenue Recognition

 

Our principal sources of revenue are derived from product sales, sometimes referred to as standard form sales, and supply and installation contracts, sometimes referred to as revenues from fixed price contracts. We identified one single performance obligation for both forms of sales. Revenue is recognized when control is transferred to our customers. For product sales, the performance obligations are satisfied at a point in time and control is deemed to be transferred.

 

Approximately 27% of the Company’s consolidated net sales is generated by supply and installation contracts with customers that require the Company to design, develop, test, manufacture, and install windows according to the customers’ specifications. These contracts are primarily multi-year contracts with real estate general contractors and are generally priced on a fixed-price basis and are invoiced based on contract progress.

 

To determine the proper revenue recognition method, the Company first evaluates each of its contractual arrangements to identify its performance obligations. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. All the Company’s contracts have a single performance obligation because the promise to transfer the individual good or service is not separately identifiable from other promises within the contract and is, therefore, not distinct. These contractual arrangements either require the use of a highly specialized manufacturing process to provide goods according to customer specifications or represent a bundle of contracted goods and services that are integrated and together represent a combined output, which may include the delivery of multiple units.

 

 

These performance obligations are satisfied over time. Sales are recognized over time when control is continuously transferred to the customer during the contract. The continuous transfer of control to the customer is supported by contract clauses that provide for progress or performance-based payments. Generally, if a customer unilaterally terminates a contract, the Company has the right to receive payment for costs incurred plus a reasonable profit for products and services that do not have alternative use to the Company.

 

Sales are recorded using the cost-to-cost method on supply and installation contracts that include performance obligations satisfied over time. These sales are generally recorded at amounts equal to the ratio of actual cumulative costs incurred divided by total estimated costs at completion, multiplied by (i) the transaction price, less (ii) the cumulative sales recognized in prior periods.

 

Accounting for the sales and profits on performance obligations for which progress is measured using the cost-to-cost method involves the preparation of estimates of: (1) transaction price and (2) total costs at completion, which is equal to the sum of the actual incurred costs to date on the contract and the estimated costs to complete the contract’s statement of work. Incurred costs include labor, material, and overhead and represent work performed, which corresponds with and thereby represents the transfer of ownership to the customer. Performance obligations are satisfied over time when the risk of ownership has been passed to the customer and/or services are performed. The estimated profit or loss at completion on a contract is equal to the difference between the transaction price and the total estimated cost at completion.

 

Contract modifications routinely occur to account for changes in contract specifications or requirements. In most cases, contract modifications are for goods or services that are not distinct and, therefore, are accounted for as part of the existing contract. Transaction price estimates include additional consideration for submitted contract modifications or claims when the Company believes it has an enforceable right to the modification or claim, the amount can be reliably estimated, and its realization is reasonably assured. Amounts representing modifications accounted for as part of the existing contract are included in the transaction price and recognized as an adjustment to sales on a cumulative catch-up basis.

 

The Company’s supply and installation contracts allow for progress payments to bill the customer as contract costs are incurred and the customer often retains a small portion of the contract price until satisfactory completion of the contractual statement of work, which is a retainage of approximately 10%. The Company records an asset for unbilled receivables due to completing more work than the progress payment schedule allows to collect at a point in time. For certain supply and installation contracts, the Company receives advance payments. Advanced payments are not considered a significant financing component because they are a negotiated contract term to ensure the customer meets its financial obligation, particularly when there are significant upfront working capital requirements. The Company records a liability for advance payments received in excess of sales recognized, which is presented as a contract liability on the balance sheet.

 

Revisions or adjustments to estimates of the transaction price, estimated costs at completion and estimated profit or loss of a performance obligation are often required as work progresses under a contract, as experience is gained, as facts and circumstances change and as new information is obtained, even though the scope of work required under the contract may not change. Revisions or adjustments may also be required if contract modifications occur. While there are various factors that can affect the accuracy of cost estimates related to the revision of the proper allocation of indirect labor and indirect material costs to each project, such estimates are made based on the most updated historical information and margins of those indirect costs over the associated revenues and on all relevant information associated with each specific project at any point in time. The impact of revisions in profit or loss estimates are recognized on a cumulative catch-up basis in the period in which the revisions are made. The revisions in contract estimates, if significant, can materially affect the Company’s results of operations and cash flows, as well as reduce the valuations of contract assets and inventories, and in some cases result in liabilities to complete contracts in a loss position. The Company recognizes a liability for non-recurring obligations as situations considering that projects actual costs are usually adjusted to estimated costs. The Company did not recognize sales for performance obligations satisfied in prior periods during year ended December 31, 2025.

 

Shipping and Handling Costs

Shipping and Handling Costs

 

The Company classifies amounts billed to customers related to shipping and handling as product revenues. The Company records and presents shipping and handling costs in selling expenses.

 

 

Sales Tax and Value Added Taxes

Sales Tax and Value Added Taxes

 

The Company accounts for sales taxes and value added taxes imposed on its goods and services on a net basis – value added taxes paid for goods and services purchased is netted against value added tax collected from customers and the net amount is paid to the government. The current value added tax rate in Colombia for all of the Company’s products is 19%. A municipal industry and commerce tax (“ICA”) sales tax of 0.7% is payable on all of the Company’s products sold in the Colombian market.

 

Product Warranties

Product Warranties

 

The Company offers product warranties in connection with the sale and installation of its products that are competitive in the markets in which the products are sold. Standard warranties depend upon the product and service and are generally from five to ten years for architectural glass, curtain wall, laminated and tempered glass, window and door products. Warranties are not priced or sold separately and do not provide the customer with services or coverages in addition to the assurance that the product complies with original agreed-upon specifications. Claims are settled by replacement of the warranty products. The cost associated with product warranties was $1,410, $2,597, and $1,860, during the years ended December 31, 2025, 2024, and 2023, respectively.

 

Advertising Costs

Advertising Costs

 

Advertising costs are expensed as they are incurred and are included in general and administrative expenses. Advertising costs for the years ended December 31, 2025, 2024, and 2023, amounted to approximately $2,612, $2,502, and $2,250, respectively.

 

Employee Benefits

Employee Benefits

 

The Company provides benefits to its employees in accordance with Colombian labor laws. Employee benefits do not give rise to any long-term liability.

 

Income Taxes

Income Taxes

 

The Company’s operations in Colombia are subject to the taxing jurisdiction of the Republic of Colombia. Tecnoglass LLC, Tecnoglass RE LLC, GM&P, and ESW LLC are U.S. entities based in Florida, and are subject to the taxing jurisdiction of the United States. VS is subject the taxing jurisdiction in the Republic of Panama. Tecnoglass is subject to the taxing jurisdiction of the Cayman Islands. Annual tax periods prior to December 2016 are no longer subject to examination by taxing authorities in Colombia.

 

The company accounts for income taxes using the asset and liability approach of accounting for income taxes (ASC 740 “Income Taxes”). Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus the change in deferred taxes during the year. Deferred taxes result from differences between the financial and tax basis of the Company’s assets and liabilities and are adjusted for changes in tax rates and tax laws when changes are enacted. For each tax jurisdiction in which the Company operates, deferred tax assets and liabilities are offset against one another and are presented as a single noncurrent amount within the consolidated balance sheets.

 

The Company presents deferred tax assets and liabilities net as either a non-current asset or liability, depending on the net deferred tax position. The Company recognizes the financial statement effects of uncertain income tax positions when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. The Company accrues for other tax contingencies when it is probable that a liability to a taxing authority has been incurred and the amount of the contingency can be reasonably estimated. Interest accrued related to unrecognized tax and income tax related penalties are included in the provision for income taxes. The uncertain income taxes positions are recorded in “Taxes payable” in the consolidated balance sheets.

 

Earnings per Share

Earnings per Share

 

The Company computes basic earnings per share by dividing net income attributable to parent by the weighted-average number of ordinary shares outstanding during the period. Income per share assuming dilution (diluted earnings per share) would give effect to dilutive potential ordinary shares outstanding during the period. See Note 19 – Shareholders’ Equity for further detail on the calculation of earnings per share.

 

 

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

 

In December 2025, the FASB issued ASU 2025-11 “Interim Reporting (Topic 270)”. The Board is issuing amendments in this Update to improve the guidance in Topic 270, Interim Reporting, by improving the navigability of the required interim disclosures and clarifying when that guidance is applicable. The amendments also provide additional guidance on what disclosures should be provided in interim reporting periods. The amendments in this Update are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, for public business entities and for interim reporting periods within annual reporting 3 periods beginning after December 15, 2028, for entities other than public business entities. Early adoption is permitted for all entities. The Company is currently evaluating the potential effect of this ASU on its interim consolidated financial statements

 

In November 2025, the FASB issued ASU 2025-09 “Derivative and Hedging (Topic 815)”. Consistent with the original objective of Update 2017-12, the objective of this Update is to more closely align hedge accounting with the economics of an entity’s risk management activities. The amendments included in the five issues addressed in this Update are intended to better reflect those strategies in financial reporting by enabling entities to achieve and maintain hedge accounting for highly effective economic hedges of forecasted transactions. The five issues addressed are: Issue 1: Similar Risk Assessment for Cash Flow Hedges, Issue 2: Hedging Forecasted Interest Payments on Choose-Your-Rate Debt Instruments, Issue 3: Cash Flow Hedges of Nonfinancial Forecasted Transactions, Issue 4: Net Written Options as Hedging Instruments and Issue 5: Foreign-Currency-Denominated Debt Instrument as Hedging Instrument and Hedged Item (Dual Hedge). For public business entities, the amendments in this Update are effective for annual reporting periods beginning after December 15, 2026, and interim periods within those annual reporting periods. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements.

 

In September 2025, the FASB issued ASU 2025-06 “Intangibles-Goodwill and other-Internal-Use Software (Subtopic 350-40)”. The Board is issuing this Update to modernize the accounting for software costs that are accounted for under Subtopic 350-40, Intangibles—Goodwill and Other—Internal-Use Software (referred to as “internal-use software”). Feedback from preparer and practitioner stakeholders on the 2021 FASB Invitation to Comment, Agenda Consultation, indicated that the accounting for software costs should be a top priority for the Board. Considering this feedback, the Board decided to make targeted improvements to Subtopic 350-40 to increase the operability of the recognition guidance considering different methods of software development. The amendments in this Update are effective for all entities for annual reporting periods beginning after December 15, 2027, and interim reporting periods 4 within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period. The Company is currently evaluating the potential effect of this ASU on its consolidated financial statements.

 

Accounting Standards Adopted in 2025

Accounting Standards Adopted in 2025

 

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. The Board is issuing the amendments in this Update to enhance the transparency and decision usefulness of income tax disclosures. Investors, lenders, creditors, and other allocators of capital (collectively, “investors”) indicated that the existing income tax disclosures should be enhanced to provide information to better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. Investors currently rely on the rate reconciliation table and other disclosures, including total income taxes paid, to evaluate income tax risks and opportunities. While investors find these disclosures helpful, they suggested possible enhancements to better (1) understand an entity’s exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to increase future cash flows. The amendments in this Update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. The Company prospectively adopted this standard effective January 1, 2025. For further information, refer to Note 15- Income Taxes.

 

 

v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Property, Plant and Equipment Estimated Useful Lives
Buildings  20 years
Aircraft  20 years
Machinery and equipment  10 years
Furniture and fixtures  10 years
Office equipment and software  5 years
Vehicles  5 years
v3.25.4
Acquisitions (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Purchase Price Allocation Consideration Transferred

The following table summarizes the preliminary purchase price allocation:

 

      
Total purchase price  $10,429 

 

Recognized amounts of identifiable assets acquired and liabilities assumed:  Preliminary
Purchase
Price
Allocation
   Measurement
Period
Adjustments
   Adjusted
Purchase
Price
Allocation
 
Cash and equivalents  $-    -    - 
Accounts Receivable   4,814    -    4,814 
Other Current Assets   585    -    585 
Property, plant, and equipment   826    -    826 
Trade Name   170    -    170 
Contract Backlog   670    -    670 
Notice of Acceptance and FBC permits   6,260    -    6,260 
Right-of-use assets   1,192    (555)   637 
Account payable   (2,890)   -    (2,890)
Accrued expenses   (81)   -    (81)
Service revenue deposit   (518)   94    (424)
Lease liabilities   (1,229)   580    (649)
Billings in excess of cost and profit   (5,987)   -    (5,987)
Total identifiable net assets   3,812    119    3,931 
Goodwill  $6,617    (119)  $6,498 
Schedule of Unaudited Pro Forma Financial Information
   Pro-Forma   Pro-Forma 
   Twelve months   Twelve months 
   Ended   Ended 
   December 31,
2025
   December 31,
2024
 
Pro Forma Results          
Net sales  $987,996   $917,544 
           
Net income  $157,452   $154,413 
v3.25.4
Segment and Geographic Information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Revenue from External Customers By Geographic Information

 

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
Colombia  $31,691   $25,025   $25,103 
United States   932,931    849,904    795,063 
Panama   760    1,158    1,382 
Other   18,228    14,094    11,717 
Total revenues  $983,610   $890,181   $833,265 
Schedule of Revenue from External Customers By Product Groups

The following table presents revenues from external customer by product groups.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Glass and framing components  $61,407   $80,179   $81,497 
Windows and architectural systems   922,203    810,002    751,768 
Total revenues  $983,610   $890,181   $833,265 
Schedule of Long Lived Assets

The Company’s long-lived assets are distributed geographically as follows:

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Colombia  $432,942   $384,090 
Panamá   -    20 
United States   172,635    72,243 
Total long-lived assets  $605,577   $456,353 
v3.25.4
Revenue Disaggregation, Contract Assets and Contract liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]  
Schedule of Disaggregation by Revenue

The Company disaggregates its sales with customers by revenue recognition method for its only segment, as the Company believes these factors affect the nature, amount, timing, and uncertainty of the Company’s revenue and cash flows.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Fixed price contracts  $263,577   $161,959   $128,292 
Product sales   720,033    728,222    704,973 
Total revenues  $983,610   $890,181   $833,265 
Schedule of Revenues Distribution By End Market

The table below presents revenues distribution by end-market.

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Commercial  $580,191   $518,067   $497,855 
Residential   403,419    372,114    335,410 
Total Revenues  $983,610   $890,181   $833,265 
Schedule of Contract Assets and Liabilities

The table below presents the components of net contract assets (liabilities).

 

  

December 31,

2025

  

December 31,

2024

 
Contract assets — current  $31,809   $22,920 
Contract assets — non-current   20,506    15,208 
Contract liabilities — current   (149,442)   (97,979)
Contract liabilities — non-current   (1,988)   - 
Net contract liabilities  $(99,115)  $(59,851)
Contract Assets [Member]  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]  
Schedule of Contract Assets and Liabilities

The components of contract assets are presented in the table below.

 

  

December 31,

2025

  

December 31,

2024

 
Unbilled contract receivables, gross  $9,084   $6,584 
Retainage   43,231    31,544 
Total contract assets   52,315    38,128 
Less: current portion   31,809    22,920 
Contract assets – non-current  $20,506   $15,208 
Contract Liabilities [Member]  
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]  
Schedule of Contract Assets and Liabilities

The components of contract liabilities are presented in the table below.

 

  

December 31,

2025

  

December 31,

2024

 
Billings in excess of costs  $104,376   $58,708 
Advances from customers on uncompleted contracts   47,054    39,271 
Total contract liabilities   151,430    97,979 
Less: current portion   149,442    97,979 
Contract liabilities – non-current  $1,988   $- 
v3.25.4
Trade Accounts Receivable (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Trade Accounts Receivable

Trade accounts receivable consist of the following:

 

   2025   202 
   December 31, 
   2025   202 
Short-term trade accounts receivable   243,768    205,730 
Less: Allowance for credit losses   (4,320)   (2,815)
Total short-term trade accounts receivable  $239,448   $202,915 
Long term trade accounts   1,730    - 
Total trade accounts receivable   241,178    202,915 
Schedule of Changes in Allowance for Doubtful Accounts Receivable

The changes in the allowance for credit losses for the years ended December 31, 2025, 2024, and 2023, are as follows:

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Balance at beginning of year  $2,815   $2,280   $577 
Provision for bad debts   2,606    857    2,809 
Deductions and write-offs, net of foreign currency adjustment   (1,101)   (322)   (1,106)
Balance at end of year  $4,320   $2,815   $2,280 
v3.25.4
Inventories (Tables)
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventories

Inventories are comprised of the following:

  

   December 31,
2025
   December 31,
2024
 
Raw materials  $152,174   $98,336 
Work in process   27,467    16,891 
Finished goods   3,222    1,248 
Spares and accessories   28,662    22,215 
Packing material   2,439    1,220 
Total Inventories, gross   213,964    139,910 
Less: Inventory allowance   (440)   (268)
Total inventories  $213,524   $139,642 
v3.25.4
Other Current Assets (Tables)
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Other Current Assets

Other assets consist of the following:

 

   2025   2024 
   Year ended December 31, 
   2025   2024 
Prepaid income taxes  $44,348    38,503 
Derivative financial instruments   2,184    4,335 
Prepaid expenses   7,837    5,721 
Advances to suppliers and loans   3,523   $2,148 
Other creditors   3,844    2,849 
Employee receivables   988    776 
Total  $62,724   $54,332 
v3.25.4
Property, Plant and Equipment (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment

Property, plant, and equipment is comprised of the following:

   December 31,
2025
   December 31,
2024
 
Land  $83,383   $56,142 
Buildings   189,269    125,856 
Machinery and equipment   356,729    265,340 
Office equipment and software   13,074    10,311 
Vehicles   33,469    28,933 
Furniture and fixtures   4,379    3,714 
Total property, plant and equipment   680,303    490,296 
Accumulated depreciation   (204,144)   (145,863)
Total property, plant and equipment, net  $476,159   $344,433 
v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill

 

      
Beginning balance – January 1, 2025  $23,561 
Continental glass acquisition PPA – June 30, 2025   6,617 
Continental glass acquisition PPA adjustment – September 30, 2025   (119)
Ending balance – December 31, 2025  $30,059 
Schedule of Finite-Lived Intangible Assets, Net

 

   December 31, 2025 
   Gross   Acc. Amort.   Net 
Trade Names   170    (28)   142 
Software and licenses   17,217    (10,138)   7,079 
Notice of Acceptances (NOAs), product designs and other intellectual property   6,260    (1,043)   5,217 
Customer Relationships   670    (149)   521 
Total  $24,317   $(11,358)  $12,959 

 

   December 31, 2024 
   Gross   Acc. Amort.   Net 
Notice of Acceptances (“NOA’s”), product designs and other intellectual property   14,263    (9,874)   4,389 
Schedule of Finite Lived Intangible Assets Future Amortization Expense

The estimated aggregate amortization expense for each of the five succeeding years as of December 31, 2025, is as follows:

 

Year ending  (in thousands) 
2026   3,562 
2027   3,320 
2028   2,842 
2029   1,523 
Thereafter   1,712 
Total  $12,959 
v3.25.4
Other Long-Term Assets (Tables)
12 Months Ended
Dec. 31, 2025
Investments, All Other Investments [Abstract]  
Schedule of Other Long Term Assets

Other long-term assets are comprised of the following:

 

Schedule of Other Long Term Assets

   2025   2024 
   December 31, 
   2025   2024 
Real estate investments  $4,933   $3,828 
Other long-term investments  $1,788   $1,670 
Other assets, noncurrent,total  $6,721   $5,498 
v3.25.4
Supplier Finance Program (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Schedule of Outstanding Obligations for Supplier Finance Program

The roll forward of Tecnoglass, Inc.´s outstanding obligations confirmed as valid under its supplier finance program for the years ended December 31, 2025, and December,2024, are as follows:

 Schedule of Outstanding Obligations for Supplier Finance Program

   Twelve months
ended
December 31,
2025
   Twelve months
ended
December 31,
2024
 
Confirmed Obligations outstanding at the beginning of the year  $1,852   $2,722 
Invoices confirmed during the year   64,619    30,314 
Confirmed invoices paid during the year   (53,265)   (31,184)
Confirmed Obligations outstanding at the end of the year   13,206    1,852 
v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Long Term Debt

The Company’s debt is comprised of the following:

 

  

December 31,

2025

  

December 31,

2024

 
Revolving lines of credit  $387   $600 
Finance lease   41    111 
Other current debt   -    378 
Senior Secured Credit Facility   174,000    110,000 
Less: Deferred cost of financing   (2,799)   (1,782)
Total obligations under borrowing arrangements   171,629    109,307 
Less: Current portion of long-term debt and other current borrowings   427    1,087 
Long-term debt  $171,202   $108,220 
Schedule of Maturities of Long Term Debt

Maturities of long-term debt and other current borrowings as of December 31, 2025, are as follows:

  

      
2026   427 
2027   - 
2028   - 
2029   - 
2030   174,000 
Total  $174,427 
Schedule of Interest Expense and Deferred Financing Cost

Interest expense and deferred financing cost is comprised of the following:

 

   2025   2024   2023 
   Years ended December 31, 
   2025   2024   2023 
Interest expense  $5,965   $6,219   $7,935 
Deferred financing cost   935    1,214    1,243 
Derivative financial instrument gain   (3,455)   -    - 
Interest expense and deferred financing cost  $3,445   $7,433   $9,178 
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Before Taxes

The components of income before taxes are as follows:

 

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
United States   109,898    48,399    47,623 
Foreign   125,394    176,759    213,792 
Income before taxes   235,292    225,158    261,414 
Schedule of Components of Income Tax Expense

The components of income tax expense are as follows:

   2025   2024   2023 
   Twelve months ended December 31, 
   2025   2024   2023 
Current income tax               
Federal  $(22,817)  $(9,535)  $(9,895)
State and local   (7,186)   (2,594)   (2,667)
Foreign   (38,100)   (53,590)   (56,996)
Total current income tax   (68,103)   (65,719)   (69,558)
Deferred income tax               
Federal   1,911    124    260 
State and local   235    88    72 
Foreign   5,477    1,658    (8,679)
Total deferred income tax   7,623    1,870    (8,346)
Total income tax provision  $(75,726)  $(63,849)  $(77,904)
Schedule of Deferred Tax Assets and Liabilities

The Company has the following deferred tax assets and liabilities:

Schedule of Deferred Tax Assets and Liabilities

   2025   2024 
   Year ended December 31, 
   2025   2024 
Deferred tax assets:          
Property, plant and equipment adjustments   207    52 
Tax benefit on installation of renewable energy project   -    83 
Depreciation   821    635 
Accounts payable and debt   647    223 
Foreign currency transactions   1,919    2,440 
Other   1,015    58 
Total deferred tax assets  $4,609   $3,491 
           
Deferred tax liabilities:          
Depreciation and Amortization   (6,396)   (7,902)
Property, plant and equipment adjustments   (4,753)   - 
Other   (2,403)   (1,966)
Foreign currency transactions   (12,204)   (4,757)
Total deferred tax liabilities  $(25,756)  $(14,625)
           
Net deferred tax  $(21,147)  $(11,134)
Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory tax rate to the Company’s effective tax rate is as follows:

Schedule of Effective Income Tax Rate Reconciliation 

   $ Amount   % 
   Year ended December 31, 2025 
   $ Amount   % 
Tax provision at the U.S. federal statutory rate   49,411    21.0%
State and local income tax, net of federal income tax effect (1)   6,023    2.6%
Foreign tax effects:          
Statutory tax rate difference between Colombia and United States   17,180    7.3%
Other   1,795    0.8%
Other   1,317    0.5%
Income tax expense and effective income tax rate   75,726    32.2%

 

(1)The state that contributed the majority of the effect in this category was Florida.

 

The Company is incorporated in the Cayman Islands, which does not impose corporate income taxes. For purposes of the rate reconciliation, the Company uses the U.S. federal statutory rate of 21%, as the majority of its operating revenue is generated in the United States.

 

As previously disclosed for the years ended December 31, 2024 and 2023, prior to the adoption of ASU 2023-09, the following is a reconciliation of the difference between the effective income tax rate and the statutory tax rate:

 

   2024   2023 
   Year ended December 31, 
   2024   2023 
Income tax expense at statutory rates   31.2%   33.0%
Non-deductible expenses   1.5%   0.9%
Non-taxable income   -4.3%   -1.2%
Effective tax rate   28.4%   29.8%
Schedule of Income Taxes Paid Net of Refunds

Income taxes paid, net of refunds, during the periods presented were as follows:

 

   2025 
Income taxes paid:     
Domestic:     
Federal   19,911 
State   3,246 
Foreign:     
Colombia   52,901 
Other   52 
Total cash taxes paid  $76,110 
v3.25.4
Hedging Activities and Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Fair Value of Foreign Currency Hedges

The fair value of our interest rate swap and foreign currency non-delivery option hedges is classified in the accompanying consolidated balance sheets, as of December 31, 2025, as follows:

 

   Derivative Assets     Derivative Liabilities 
Derivatives designated as hedging instruments  December 31, 2025     December 31, 2025 
under Subtopic 815-20: 

Balance Sheet Location

  Fair Value    

Balance Sheet Location

  Fair Value 
                 
Derivative instruments:                  
Interest Rate Swap Contracts  Other current assets  $2,070     Accrued liabilities  $   - 
foreign currency non-delivery forwards  Trade accounts Receivable, net   113         - 
Total derivative instruments  Total derivative assets  $2,183     Total derivative liabilities  $- 

The fair value of our interest rate swap and foreign currency non-delivery forward hedges is classified in the accompanying consolidated balance sheets, as of December 31, 2024, as follows:

 

   Derivative Assets     Derivative Liabilities 
Derivatives designated as hedging instruments  December 31, 2024     December 31, 2024 
under Subtopic 815-20:  Balance Sheet Location  Fair Value     Balance Sheet Location  Fair Value 
                 
Derivative instruments:                  
Interest Rate Swap Contracts  Other current assets  $4,311     Accrued liabilities  $   - 
foreign currency non-delivery forwards      16         - 
Total derivative instruments  Total derivative assets  $4,327     Total derivative liabilities  $- 
 
Schedule of Gains (Losses) on Derivative Financial Instruments quarter ended

The following table presents the gains (losses) on derivative financial instruments, and their classifications within the accompanying consolidated financial statements, for the twelve months ended December 31, 2025, and 2024:

  

Location of Gain or (Loss)  Derivatives in Cash Flow Hedging Relationships 
Reclassified from accumulated  Amount of Gain or (Loss) 
OCI (Loss) into  Recognized in OCI (Loss) on 
Income  Derivatives 
   Twelve Months Ended 
   December 31,   December 31,   December 31, 
   2025   2024   2023 
Interest Rate Swap and foreign currency non-delivery forwards Contracts  $(4,105)  $(2,131)  $(2,734)
 
Schedule of Fair Value and Carrying Amounts of Long Term Debt

The following table summarizes the fair value and carrying amounts of our long-term debt:

  

December 31,

2025

  

December 31,

2024

 
Fair Value   170,727   109,341 
Carrying Value   

171,202

    108,220 
v3.25.4
Related Parties (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Parties

The following is a summary of assets, liabilities, and income transactions with all related parties:

 

  

December 31,

2025

  

December 31,

2024

 
Due from related parties:          
Alutrafic Led SAS   525    629 
Studio Avanti SAS   403    301 
Prisma Glass LLC   404    375 
Fundación Tecnoglass-ESWindows   71    809 
Due from other related parties   599    560 
Total due from related parties  $2,002   $2,674 
           
Due to related parties:          
Vidrio Andino (St. Gobain)   5,717    5,660 
Due from other related parties   5,164    4,204 
Total due to related parties  $10,881   $9,864 
Schedule of Sale to Related Parties

          
   Year ended December 31, 
   2025   2024   2023 
Sales to related parties:               
Prisma Glass LLC   1,998    1,197    761 
Alutrafic Led SAS  $1,121   $1,082   $816 
Studio Avanti SAS   995    761    585 
Sales to other related parties   285    74    224 
Sales to related parties  $4,399   $3,114   $2,386 
v3.25.4
Shareholders’ Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of the basic and diluted earnings per share for the years ended December 31, 2025, 2024, and 2023:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Numerator for basic and diluted earnings per shares               
Net Income attributable to parent  $159,566   $161,309   $182,882 
                
Denominator               
Denominator for basic earnings per ordinary share - weighted average shares outstanding   46,678,093    46,996,168    47,508,980 
Effect of dilutive securities and stock dividend   -    -    - 
Denominator for diluted earnings per ordinary share - weighted average shares outstanding   46,678,093    46,996,168    47,508,980 
Basic earnings per ordinary share  $3.42   $3.43   $3.85 
Diluted earnings per ordinary share  $3.42   $3.43   $3.85 
v3.25.4
Operating Expenses (Tables)
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Schedule of Selling expenses

Selling expenses for the years ended December 31, 2025, 2024, and 2023, were comprised of the following:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Shipping and handling   42,117   $40,659   $38,460 
Sales commissions   13,042    12,533    11,331 
Personnel   15,095    12,379    9,300 
Services   2,951    2,781    2,479 
Accounts receivable provision   2,606    857    2,809 
Packaging   131    1,518    1,707 
Taxes / Tariffs   20,478    1,672    193 
Travel   2,368    2,061    1,242 
Other selling expenses   6,640    6,838    540 
Total Selling Expense   105,428   $81,298   $68,061 
Schedule of General and Administrative Expenses

General and administrative expenses for the years ended December 31, 2025, 2024, and 2023, were comprised of the following:

 

          
   Twelve months ended December 31, 
   2025   2024   2023 
Personnel  $25,565   $17,288   $15,223 
Related parties   19,775    18,925    14,518 
Services   5,040    4,996    5,032 
Depreciation and amortization   7,872    4,623    3,829 
Professional fees   8,814    7,741    5,022 
Insurance   4,761    3,930    3,329 
Taxes   3,365    1,745    1,324 
Bank charges and tax on financial transactions   5,173    4,638    4,168 
Rent expense   841    480    559 
Strategic Review related expenses   -    1,846    - 
Project specific legal expenses   -    -    5,023 
Other expenses   9,676    5,461    5,084 
Total General and administrative expenses  $90,882   $71,673   $63,111 
v3.25.4
Schedule of Property, Plant and Equipment Estimated Useful Lives (Details)
Dec. 31, 2025
Building [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 20 years
Aircraft [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 20 years
Machinery and Equipment [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 10 years
Furniture and Fixtures [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 10 years
Office Equipment [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 5 years
Vehicles [Member]  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life 5 years
v3.25.4
Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Product Information [Line Items]      
Restricted cash $ 0 $ 0  
Percentage of retainage on customers 10.00%    
Tax rate 19.00%    
Sales tax payable 0.70%    
Product warranties description The Company offers product warranties in connection with the sale and installation of its products that are competitive in the markets in which the products are sold. Standard warranties depend upon the product and service and are generally from five to ten years for architectural glass, curtain wall, laminated and tempered glass, window and door products.    
Cost of product warranties $ 1,410,000 2,597,000 $ 1,860,000
Advertising Expense $ 2,612,000 $ 2,502,000 $ 2,250,000
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Supply and installation [Member]      
Product Information [Line Items]      
Concentartion risk percentage 27.00%    
v3.25.4
Schedule of Purchase Price Allocation Consideration Transferred (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Business Combination [Line Items]  
Total purchase price $ 10,429
Cash and equivalents
Accounts Receivable 4,814
Other Current Assets 585
Property, plant, and equipment 826
Trade Name 170
Contract Backlog 670
Notice of Acceptance and FBC permits 6,260
Right-of-use assets 637
Account payable (2,890)
Accrued expenses (81)
Service revenue deposit (424)
Lease liabilities (649)
Billings in excess of cost and profit (5,987)
Total identifiable net assets 3,931
Goodwill 6,498
Previously Reported [Member]  
Business Combination [Line Items]  
Cash and equivalents
Accounts Receivable 4,814
Other Current Assets 585
Property, plant, and equipment 826
Trade Name 170
Contract Backlog 670
Notice of Acceptance and FBC permits 6,260
Right-of-use assets 1,192
Account payable (2,890)
Accrued expenses (81)
Service revenue deposit (518)
Lease liabilities (1,229)
Billings in excess of cost and profit (5,987)
Total identifiable net assets 3,812
Goodwill 6,617
Revision of Prior Period, Reclassification, Adjustment [Member]  
Business Combination [Line Items]  
Cash and equivalents
Accounts Receivable
Other Current Assets
Property, plant, and equipment
Trade Name
Contract Backlog
Notice of Acceptance and FBC permits
Right-of-use assets (555)
Account payable
Accrued expenses
Service revenue deposit 94
Lease liabilities 580
Billings in excess of cost and profit
Total identifiable net assets 119
Goodwill $ (119)
v3.25.4
Schedule of Unaudited Pro Forma Financial Information (Details) - Pro Forma [Member] - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
ScheduleOfUnauditedProFormaFinancialInformationLineItems [Line Items]    
Net sales $ 987,996 $ 917,544
Net income $ 157,452 $ 154,413
v3.25.4
Acquisitions (Details Narrative) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Apr. 03, 2025
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination [Line Items]          
Acquisition-related costs   $ 588 $ 588    
Net loss     $ 159,566 $ 161,309 $ 182,882
Minimum [Member]          
Business Combination [Line Items]          
Finite-Lived Intangible Asset, Useful Life   2 years 2 years    
Maximum [Member]          
Business Combination [Line Items]          
Finite-Lived Intangible Asset, Useful Life   5 years 5 years    
Contiglass Asset Acquisition LLC [Member]          
Business Combination [Line Items]          
Purchase price for acquisition $ 10,429        
Acquisition-related costs 6,588        
Working capital adjustment $ 253        
Revenues   $ 14,500      
Net loss   $ 2,700      
v3.25.4
Long Term Investments (Details Narrative) - Saint Gobain Joint Venture Agreement [Member]
Jun. 30, 2025
May 03, 2019
Vidrio Andino (St. Gobain) [Member]    
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Minority ownership interest   25.80%
Storm Armour Solutions LLC [Member]    
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Minority ownership interest 60.00%  
v3.25.4
Schedule of Revenue from External Customers By Geographic Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues $ 983,610 $ 890,181 $ 833,265
COLOMBIA      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 31,691 25,025 25,103
UNITED STATES      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 932,931 849,904 795,063
PANAMA      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues 760 1,158 1,382
Other [Member]      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total revenues $ 18,228 $ 14,094 $ 11,717
v3.25.4
Schedule of Revenue from External Customers By Product Groups (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue from External Customer [Line Items]      
Total revenues $ 983,610 $ 890,181 $ 833,265
Glass and Framing Components [Member]      
Revenue from External Customer [Line Items]      
Total revenues 61,407 80,179 81,497
Windows and Architectural Systems [Member]      
Revenue from External Customer [Line Items]      
Total revenues $ 922,203 $ 810,002 $ 751,768
v3.25.4
Schedule of Long Lived Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Total long-lived assets $ 605,577 $ 456,353
COLOMBIA    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Total long-lived assets 432,942 384,090
PANAMA    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Total long-lived assets 20
UNITED STATES    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Total long-lived assets $ 172,635 $ 72,243
v3.25.4
Segment and Geographic Information (Details Narrative)
12 Months Ended
Dec. 31, 2025
Segment
Segment Reporting [Abstract]  
Number of operating segments 1
v3.25.4
Schedule of Disaggregation by Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Total revenues $ 983,610 $ 890,181 $ 833,265
Fixed Price Contracts [Member]      
Disaggregation of Revenue [Line Items]      
Total revenues 263,577 161,959 128,292
Product Sales [Member]      
Disaggregation of Revenue [Line Items]      
Total revenues $ 720,033 $ 728,222 $ 704,973
v3.25.4
Schedule of Revenues Distribution By End Market (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Total Revenues $ 983,610 $ 890,181 $ 833,265
Commercial [Member]      
Disaggregation of Revenue [Line Items]      
Total Revenues 580,191 518,067 497,855
Residential [Member]      
Disaggregation of Revenue [Line Items]      
Total Revenues $ 403,419 $ 372,114 $ 335,410
v3.25.4
Revenue Disaggregation, Contract Assets and Contract liabilities (Details Narrative) - USD ($)
$ in Millions
Jan. 01, 2028
Dec. 31, 2027
Dec. 31, 2026
Dec. 31, 2025
Dec. 31, 2024
RevenueDisaggregationContractAssetsAndContractLiabilitiesLineItem [Line Items]          
Remaining performance obligation       $ 912.2  
Performance obligation, percentage       100.00%  
Sales related to billing in excess of cost liability       $ 33.4 $ 15.6
Forecast [Member]          
RevenueDisaggregationContractAssetsAndContractLiabilitiesLineItem [Line Items]          
Remaining performance obligation $ 64.5 $ 354.8 $ 492.9    
v3.25.4
Schedule of Contract Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating revenues:    
Less: current portion $ 31,809 $ 22,920
Contract assets – non-current 20,506 15,208
Contract liabilities — current (149,442) (97,979)
Contract liabilities — non-current (1,988)
Net contract liabilities (99,115) (59,851)
Unbilled contract receivables, gross 9,084 6,584
Retainage 43,231 31,544
Total contract assets 52,315 38,128
Billings in excess of costs 104,376 58,708
Advances from customers on uncompleted contracts 47,054 39,271
Total contract liabilities 151,430 97,979
Less: current portion 149,442 97,979
Contract liabilities – non-current $ 1,988
v3.25.4
Schedule of Trade Accounts Receivable (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Receivables [Abstract]        
Short-term trade accounts receivable $ 243,768 $ 205,730    
Less: Allowance for credit losses (4,320) (2,815) $ (2,280) $ (577)
Total short-term trade accounts receivable 239,448 202,915    
Long term trade accounts 1,730    
Total trade accounts receivable $ 241,178 $ 202,915    
v3.25.4
Schedule of Changes in Allowance for Doubtful Accounts Receivable (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Receivables [Abstract]      
Balance at beginning of year $ 2,815 $ 2,280 $ 577
Provision for bad debts 2,606 857 2,809
Deductions and write-offs, net of foreign currency adjustment (1,101) (322) (1,106)
Balance at end of year $ 4,320 $ 2,815 $ 2,280
v3.25.4
Schedule of Inventories (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Inventory Disclosure [Abstract]    
Raw materials $ 152,174 $ 98,336
Work in process 27,467 16,891
Finished goods 3,222 1,248
Spares and accessories 28,662 22,215
Packing material 2,439 1,220
Total Inventories, gross 213,964 139,910
Less: Inventory allowance (440) (268)
Total inventories $ 213,524 $ 139,642
v3.25.4
Schedule of Other Current Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]    
Prepaid income taxes $ 44,348 $ 38,503
Derivative financial instruments 2,184 4,335
Prepaid expenses 7,837 5,721
Advances to suppliers and loans 3,523 2,148
Other creditors 3,844 2,849
Employee receivables 988 776
Total $ 62,724 $ 54,332
v3.25.4
Other Current Assets (Details Narrative) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]      
Amortization of prepaid expenses $ 3,365 $ 2,803 $ 2,208
v3.25.4
Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 680,303 $ 490,296
Accumulated depreciation (204,144) (145,863)
Total property, plant and equipment, net 476,159 344,433
Land [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment 83,383 56,142
Building [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment 189,269 125,856
Machinery and Equipment [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment 356,729 265,340
Office Equipment [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment 13,074 10,311
Vehicles [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment 33,469 28,933
Furniture and Fixtures [Member]    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 4,379 $ 3,714
v3.25.4
Property, Plant and Equipment (Details Narrative) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Abstract]      
Depreciation expense $ 30,744 $ 22,225 $ 18,482
v3.25.4
Schedule of Goodwill (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
Beginning balance – January 1, 2025 $ 23,561
Continental glass acquisition PPA – June 30, 2025 6,617
Continental glass acquisition PPA adjustment – September 30, 2025 (119)
Ending balance – December 31, 2025 $ 30,059
v3.25.4
Schedule of Finite-Lived Intangible Assets, Net (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross $ 24,317  
Accumulated Amortization (11,358)  
Intangible assets, net 12,959  
Trade Names [Member]    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 170  
Accumulated Amortization (28)  
Intangible assets, net 142  
Software and Licenses [Member]    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 17,217  
Accumulated Amortization (10,138)  
Intangible assets, net 7,079  
Notice of Acceptances Product Designs and Intellectual Property [Member]    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 6,260 $ 14,263
Accumulated Amortization (1,043) (9,874)
Intangible assets, net 5,217 $ 4,389
Customer Relationships [Member]    
Finite-Lived Intangible Assets [Line Items]    
Finite-Lived Intangible Assets, Gross 670  
Accumulated Amortization (149)  
Intangible assets, net $ 521  
v3.25.4
Schedule of Finite Lived Intangible Assets Future Amortization Expense (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 $ 3,562
2027 3,320
2028 2,842
2029 1,523
Thereafter 1,712
Total $ 12,959
v3.25.4
Goodwill and Intangible Assets (Details Narrative) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]      
Weighted average amortization period 5 years    
Amortization expense $ 2,656 $ 1,441 $ 1,207
v3.25.4
Schedule of Other Long Term Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments, All Other Investments [Abstract]    
Real estate investments $ 4,933 $ 3,828
Other long-term investments 1,788 1,670
Other assets, noncurrent,total $ 6,721 $ 5,498
v3.25.4
Schedule of Outstanding Obligations for Supplier Finance Program (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Payables and Accruals [Abstract]    
Confirmed obligations outstanding at the beginning of the year $ 1,852 $ 2,722
Invoices confirmed during the year 64,619 30,314
Confirmed invoices paid during the year (53,265) (31,184)
Confirmed obligations outstanding at the end of the year $ 13,206 $ 1,852
v3.25.4
Supplier Finance Program (Details Narrative) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]      
Current liabilities $ 13,206 $ 1,852 $ 2,722
Trade accounts payable and accrued expenses 127,228 98,843  
Related Party [Member]      
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]      
Due to related parties 10,881 $ 9,864  
Supplier Finance Program [Member]      
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]      
Current liabilities 13,206    
Trade accounts payable and accrued expenses 11,740    
Supplier Finance Program [Member] | Related Party [Member]      
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]      
Due to related parties $ 1,466    
v3.25.4
Schedule of Long Term Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Debt Disclosure [Abstract]    
Revolving lines of credit $ 387 $ 600
Finance lease 41 111
Other current debt 378
Senior Secured Credit Facility 174,000 110,000
Less: Deferred cost of financing (2,799) (1,782)
Total obligations under borrowing arrangements 171,629 109,307
Less: Current portion of long-term debt and other current borrowings 427 1,087
Long-term debt $ 171,202 $ 108,220
v3.25.4
Schedule of Maturities of Long Term Debt (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Debt Disclosure [Abstract]  
2026 $ 427
2027
2028
2029
2030 174,000
Total $ 174,427
v3.25.4
Schedule of Interest Expense and Deferred Financing Cost (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Debt Disclosure [Abstract]      
Interest expense $ 5,965 $ 6,219 $ 7,935
Deferred financing cost 935 1,214 1,243
Derivative financial instrument gain (3,455)
Interest expense and deferred financing cost $ 3,445 $ 7,433 $ 9,178
v3.25.4
Debt (Details Narrative) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Sep. 04, 2025
Sep. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Sep. 03, 2025
Sep. 30, 2024
Line of Credit Facility [Line Items]              
Loan maturity period description     few weeks to 3 years        
Extinguishment of Debt     $ (1,380)    
Debt, weighted average interest rate     5.15%        
Senior Secured Credit Facility [Member]              
Line of Credit Facility [Line Items]              
Line of credit facility, maximum borrowing capacity $ 500,000   $ 60,000     $ 150,000  
Loan maturity period description extend the initial maturity date by five years to the end of 2030 extend the initial maturity date by five years to December 2030.          
Debt instrument interest rate effective percentage     6.98%        
Cost and fees     $ 2,783        
Extinguishment of Debt     1,354        
Write-off of the remaining unamortized     1,302        
Termination costs     52        
Cost and fees     2,783        
Deducted from proceeds from debt     1,803        
Deferred financing costs     $ 980        
Senior Secured Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) [Member]              
Line of Credit Facility [Line Items]              
Debt instrument interest rate effective percentage   1.25%         1.50%
Senior Secured Credit Facility [Member] | Minimum [Member]              
Line of Credit Facility [Line Items]              
Line of credit facility, maximum borrowing capacity   $ 150,000          
Senior Secured Credit Facility [Member] | Maximum [Member]              
Line of Credit Facility [Line Items]              
Line of credit facility, maximum borrowing capacity   $ 500,000          
v3.25.4
Schedule of Components of Income Before Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income before taxes $ 235,292 $ 225,158 $ 261,414
UNITED STATES      
Income before taxes 109,898 48,399 47,623
Non-US [Member]      
Income before taxes $ 125,394 $ 176,759 $ 213,792
v3.25.4
Schedule of Components of Income Tax Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Federal $ (22,817) $ (9,535) $ (9,895)
State and local (7,186) (2,594) (2,667)
Foreign (38,100) (53,590) (56,996)
Total current income tax (68,103) (65,719) (69,558)
Federal 1,911 124 260
State and local 235 88 72
Foreign 5,477 1,658 (8,679)
Total deferred income tax 7,623 1,870 (8,346)
Total income tax provision $ (75,726) $ (63,849) $ (77,904)
v3.25.4
Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Property, plant and equipment adjustments $ 207 $ 52
Tax benefit on installation of renewable energy project 83
Depreciation 821 635
Accounts payable and debt 647 223
Foreign currency transactions 1,919 2,440
Other 1,015 58
Total deferred tax assets 4,609 3,491
Depreciation and Amortization (6,396) (7,902)
Property, plant and equipment adjustments (4,753)
Other (2,403) (1,966)
Foreign currency transactions (12,204) (4,757)
Total deferred tax liabilities (25,756) (14,625)
Net deferred tax $ (21,147) $ (11,134)
v3.25.4
Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Tax provision at the U.S. federal statutory rate $ 49,411    
Income tax expense at statutory rates 21.00% 31.20% 33.00%
State and local income tax, net of federal income tax effect [1] $ 6,023    
State and local income tax, net of federal income tax effect, percentage [1] 2.60%    
Statutory tax rate difference between Colombia and United States $ 17,180    
Statutory tax rate difference between Colombia and United States, percentage 7.30%    
Non-deductible expenses   1.50% 0.90%
Non-taxable income   (4.30%) (1.20%)
Other $ 1,795    
Foreign tax effects other, percentage 0.80%    
Other $ 1,317    
Other, percentage 0.50%    
Income tax expense and effective income tax rate $ 75,726 $ 63,849 $ 77,904
Effective tax rate 32.20% 28.40% 29.80%
[1] The state that contributed the majority of the effect in this category was Florida.
v3.25.4
Schedule of Income Taxes Paid Net of Refunds (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Federal $ 19,911    
State 3,246    
Colombia 52,901    
Other 52    
Total cash taxes paid $ 76,110 $ 86,602 $ 107,150
v3.25.4
Schedule of Fair Value of Foreign Currency Hedges (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative assets $ 2,183 $ 4,327
Total derivative liabilities
Interest Rate Swap Contracts [Member] | Other Current Assets [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative assets 2,070 4,311
Interest Rate Swap Contracts [Member] | Accrued Liabilities [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative liabilities
Foreign Currency Non Delivery Forwards [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative assets 113 4,327
Foreign Currency Non Delivery Forwards [Member] | Other Current Assets [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative assets 113 16
Foreign Currency Non Delivery Forwards [Member] | Accrued Liabilities [Member]    
Derivative Instruments, Gain (Loss) [Line Items]    
Total derivative liabilities
v3.25.4
Schedule of Gains (Losses) on Derivative Financial Instruments quarter ended (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments, Gain (Loss) [Line Items]      
Amount of Gain or (Loss) Recognized in OCI (Loss) on Derivatives $ 11,542 $ 4,082 $ 6,380
Interest Rate Swap Contracts and Foreign Currency Non-delivery Forwards [Member]      
Derivative Instruments, Gain (Loss) [Line Items]      
Amount of Gain or (Loss) Recognized in OCI (Loss) on Derivatives $ (4,105) $ (2,131) $ (2,734)
v3.25.4
Schedule of Fair Value and Carrying Amounts of Long Term Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]    
Fair Value $ 170,727 $ 109,341
Carrying Value $ 171,202 $ 108,220
v3.25.4
Hedging Activities and Fair Value Measurements (Details Narrative) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Sep. 04, 2025
Sep. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Sep. 03, 2025
Jun. 21, 2023
Derivative Instruments, Gain (Loss) [Line Items]              
Extend initial maturity     few weeks to 3 years        
Debt instrument basis spread on variable rate 1.50%            
Accumulated other comprehensive income net of tax     $ 2,183 $ 4,327      
Total derivative liabilities          
Accumulated other comprehensive income net of tax     (33,109) (101,161)      
Derivatives used in net investment hedge, tax (benefit)     40 5      
Amount of Gain or (Loss) Recognized in OCI (Loss) on Derivatives     11,542 4,082 $ 6,380    
Senior Secured Credit Facility [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Line of credit facility, maximum borrowing capacity $ 500,000   60,000     $ 150,000  
Extend initial maturity extend the initial maturity date by five years to the end of 2030 extend the initial maturity date by five years to December 2030.          
Debt instrument basis spread on variable rate 1.25%            
Maximum [Member] | Senior Secured Credit Facility [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Line of credit facility, maximum borrowing capacity   $ 500,000          
Minimum [Member] | Senior Secured Credit Facility [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Line of credit facility, maximum borrowing capacity   $ 150,000          
Interest Rate Swap [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Derivative assets     2,200        
Interest earning assets average outstanding     110,000        
Debt outstanding amount     15,000        
Accumulated other comprehensive income net of tax     73 4,322 6,453    
Interest Rate Swap [Member] | Maximum [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Derivative fixed interest rate             1.93%
Interest Rate Swap [Member] | Minimum [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Derivative fixed interest rate             1.87%
Interest Rate Swap Contracts [Member] | Other Current Assets [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Accumulated other comprehensive income net of tax     2,070 4,311      
Interest Rate Swap Contracts [Member] | Accrued Liabilities [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Total derivative liabilities          
Foreign Currency Non Delivery Forwards [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Accumulated other comprehensive income net of tax     113 4,327      
Foreign Currency Non Delivery Forwards [Member] | Other Current Assets [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Accumulated other comprehensive income net of tax     113 16      
Foreign Currency Non Delivery Forwards [Member] | Accrued Liabilities [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Total derivative liabilities          
Operating Revenues [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Amount of Gain or (Loss) Recognized in OCI (Loss) on Derivatives     6,839 (10) 2,523    
Interest Expense Net of Deferred Cost of Financing [Member]              
Derivative Instruments, Gain (Loss) [Line Items]              
Amount of Gain or (Loss) Recognized in OCI (Loss) on Derivatives     $ 4,703 $ 4,092 $ 3,857    
v3.25.4
Schedule of Related Parties (Details) - Related Party [Member] - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Total due from related parties $ 2,002 $ 2,674
Total due to related parties 10,881 9,864
Alutrafic Led SAS [Member]    
Related Party Transaction [Line Items]    
Total due from related parties 525 629
Studio Avanti SAS [Member]    
Related Party Transaction [Line Items]    
Total due from related parties 403 301
Prisma Glass LLC [Member]    
Related Party Transaction [Line Items]    
Total due from related parties 404 375
Fundaci?n Tecnoglass-ESWindows [Member]    
Related Party Transaction [Line Items]    
Total due from related parties 71 809
Other [Member]    
Related Party Transaction [Line Items]    
Total due from related parties 599 560
Total due to related parties 5,164 4,204
Vidrio Andino (St. Gobain) [Member]    
Related Party Transaction [Line Items]    
Total due to related parties $ 5,717 $ 5,660
v3.25.4
Schedule of Sale to Related Parties (Details) - Related Party [Member] - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party Transaction [Line Items]      
Sales to related parties $ 4,399 $ 3,114 $ 2,386
Prisma Glass LLC [Member]      
Related Party Transaction [Line Items]      
Sales to related parties 1,998 1,197 761
Alutrafic Led SAS [Member]      
Related Party Transaction [Line Items]      
Sales to related parties 1,121 1,082 816
Studio Avanti SAS [Member]      
Related Party Transaction [Line Items]      
Sales to related parties 995 761 585
Sales to Other Related Parties [Member]      
Related Party Transaction [Line Items]      
Sales to related parties $ 285 $ 74 $ 224
v3.25.4
Related Parties (Details Narrative) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
May 03, 2019
Related Party Transaction [Line Items]        
Accounts receivable $ 241,178 $ 202,915    
Equity method income 2,493 5,397 $ 5,013  
Divident payment $ 28,127 19,743 16,427  
Vidrio Andino (St. Gobain) [Member]        
Related Party Transaction [Line Items]        
Minority interest ownership       25.80%
Expected ownership percentage 25.80%      
Purchase from related party $ 41,018 31,310 32,036  
Equity method income 2,658 5,397 5,013  
Divident payment 8,914 2,703    
Related Party [Member]        
Related Party Transaction [Line Items]        
Revenue from related parties 4,399 3,114 2,386  
Related Party [Member] | Vidrio Andino (St. Gobain) [Member]        
Related Party Transaction [Line Items]        
Payable outstanding 5,717 5,660    
Alutrafic Led SAS [Member] | Related Party [Member]        
Related Party Transaction [Line Items]        
Revenue from related parties 1,121 1,082 816  
Accounts receivable 525 629    
Fundacion Tecnoglass [Member]        
Related Party Transaction [Line Items]        
Cash contributions for social causes 4,604 3,396 3,265  
Prisma Glass LLC [Member] | Related Party [Member]        
Related Party Transaction [Line Items]        
Revenue from related parties 1,998 1,197 761  
Accounts receivable 404 375    
Santa Maria Del Mar SAS [Member] | Related Party [Member] | CEO and COO [Member]        
Related Party Transaction [Line Items]        
Purchases of fuel 1,114 1,199 1,315  
Studio Avanti SAS [Member] | Related Party [Member]        
Related Party Transaction [Line Items]        
Revenue from related parties 995 761 $ 585  
Accounts receivable 403 301    
Zofracosta SA [Member]        
Related Party Transaction [Line Items]        
Investments $ 810 $ 690    
v3.25.4
Commitments and Contingencies (Details Narrative) - Minimum [Member]
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
February 28, 2023 [Member]  
Loss Contingencies [Line Items]  
Purchase of aggregate raw material $ 161,669
Through 2028 [Member]  
Loss Contingencies [Line Items]  
Purchase of aggregate raw material $ 9,336
v3.25.4
Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Equity [Abstract]      
Net Income attributable to parent $ 159,566 $ 161,309 $ 182,882
Denominator for basic earnings per ordinary share - weighted average shares outstanding 46,678,093 46,996,168 47,508,980
Effect of dilutive securities and stock dividend
Denominator for diluted earnings per ordinary share - weighted average shares outstanding 46,678,093 46,996,168 47,508,980
Basic earnings per ordinary share $ 3.42 $ 3.43 $ 3.85
Diluted earnings per ordinary share $ 3.42 $ 3.43 $ 3.85
v3.25.4
Shareholders’ Equity (Details Narrative) - USD ($)
1 Months Ended 12 Months Ended
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 20, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]          
Preferred shares, shares authorized 1,000,000 1,000,000 1,000,000    
Preferred shares, par value $ 0.0001 $ 0.0001 $ 0.0001    
Preferred shares, shares issued 0 0 0    
Preferred shares, shares outstanding 0 0 0    
Ordinary shares, shares authorized 100,000,000 100,000,000 100,000,000    
Ordinary shares, par value $ 0.0001 $ 0.0001 $ 0.0001    
Ordinary shares, shares, issued 46,389,146 46,389,146 46,991,558    
Ordinary shares, shares, outstanding 44,737,726 44,737,726 46,991,558    
Legal reserve description   Colombian regulation requires that companies retain 10% of net income until it accumulates at least 50% of subscribed and paid in capital. The amount recorded meets this standard.      
Repurchase of treasury stock, value   $ 79,218,000      
Dividend rate per share $ 0.60 $ 0.60 $ 0.44 $ 0.36  
Paid dividend $ 0.15        
Dividends payable, date to be paid   Jan. 30, 2025      
Maximum [Member]          
Accumulated Other Comprehensive Income (Loss) [Line Items]          
Dividend rate per share $ 0.15 $ 0.15      
Minimum [Member]          
Accumulated Other Comprehensive Income (Loss) [Line Items]          
Dividend rate per share $ 0.60 $ 0.60      
2013 Long-Term Equity Incentive Plan [Member]          
Accumulated Other Comprehensive Income (Loss) [Line Items]          
Ordinary shares are reserved for issuance         1,593,917
Treasury Stock, Common [Member]          
Accumulated Other Comprehensive Income (Loss) [Line Items]          
Repurchase of treasury stock   1,651,420      
Repurchase of treasury stock, value   $ 79,218,000      
v3.25.4
Schedule of Selling expenses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Total Selling Expense $ 105,428 $ 81,298 $ 68,061
Shipping and Handling [Member]      
Total Selling Expense 42,117 40,659 38,460
Sales Commission [Member]      
Total Selling Expense 13,042 12,533 11,331
Personnel [Member]      
Total Selling Expense 15,095 12,379 9,300
Services [Member]      
Total Selling Expense 2,951 2,781 2,479
Accounts Receivable Provision [Member]      
Total Selling Expense 2,606 857 2,809
Packaging [Member]      
Total Selling Expense 131 1,518 1,707
Taxes [Member]      
Total Selling Expense 20,478 1,672 193
Travel [Member]      
Total Selling Expense 2,368 2,061 1,242
Other Selling Expenses [Member]      
Total Selling Expense $ 6,640 $ 6,838 $ 540
v3.25.4
Schedule of General and Administrative Expenses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Total General and administrative expenses $ 90,882 $ 71,673 $ 63,111
Personnel [Member]      
Total General and administrative expenses 25,565 17,288 15,223
Related Parties [Member]      
Total General and administrative expenses 19,775 18,925 14,518
Services [Member]      
Total General and administrative expenses 5,040 4,996 5,032
Depreciation and Amortization [Member]      
Total General and administrative expenses 7,872 4,623 3,829
Professional Fees [Member]      
Total General and administrative expenses 8,814 7,741 5,022
Insurance [Member]      
Total General and administrative expenses 4,761 3,930 3,329
Taxes [Member]      
Total General and administrative expenses 3,365 1,745 1,324
Bank Charges and Tax on Financial Transactions [Member]      
Total General and administrative expenses 5,173 4,638 4,168
Rent Expense [Member]      
Total General and administrative expenses 841 480 559
Strategic Review Related Expense [Member]      
Total General and administrative expenses 1,846
Project Specific Legal Expenses [Member]      
Total General and administrative expenses 5,023
Other Expenses [Member]      
Total General and administrative expenses $ 9,676 $ 5,461 $ 5,084
v3.25.4
Non-Operating Income and Expenses (Details Narrative) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other Income and Expenses [Abstract]      
Non-operating income and expenses $ 3,127 $ 5,858 $ 5,131
Foreign currency transactions gains (loss) $ 3,756 $ (5,665) $ 686