FLOWCO HOLDINGS INC., 10-Q filed on 5/6/2026
Quarterly Report
v3.26.1
Cover - shares
3 Months Ended
Mar. 31, 2026
May 01, 2026
Document Information [Line Items]    
Document Type 10-Q  
Document Quarterly Report true  
Document Period End Date Mar. 31, 2026  
Document Transition Report false  
Entity File Number 001-42477  
Entity Registrant Name Flowco Holdings Inc.  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 99-4382473  
Entity Address, Address Line One 1300 Post Oak Blvd.  
Entity Address, Address Line Two Suite 450  
Entity Address, City or Town Houston  
Entity Address, State or Province TX  
Entity Address, Postal Zip Code 77056  
City Area Code 713  
Local Phone Number 997-4877  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company true  
Entity Ex Transition Period false  
Entity Shell Company false  
Entity Central Index Key 0002035149  
Document Fiscal Year Focus 2026  
Document Fiscal Period Focus Q1  
Current Fiscal Year End Date --12-31  
Amendment Flag false  
Class A Common Stock    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   41,824,162
Class B Common Stock    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   48,521,254
New York Stock Exchange    
Document Information [Line Items]    
Title of 12(b) Security Class A common stock, par value $0.0001 per share  
Trading Symbol FLOC  
Security Exchange Name NYSE  
NYSE Texas, Inc.    
Document Information [Line Items]    
Title of 12(b) Security Class A common stock, par value $0.0001 per share  
Trading Symbol FLOC  
Security Exchange Name NYSE  
v3.26.1
Condensed Consolidated Balance Sheets - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 17,337 $ 4,522
Accounts receivable, net of allowances for credit losses of $1,284 and $1,079, respectively (Note 9) 146,068 100,465
Inventory 185,972 149,590
Prepaid expenses and other current assets 6,248 5,615
Total current assets 355,625 260,192
Property, plant and equipment, net 853,862 797,534
Operating lease right-of-use assets 16,871 17,556
Finance lease right-of-use assets 25,098 25,861
Intangible assets, net (Note 8) 315,992 273,437
Goodwill (Note 8) 305,248 249,692
Deferred tax asset, net 20,046 16,692
Other assets 5,092 5,387
Total assets 1,897,834 1,646,351
Current liabilities:    
Accounts payable 45,221 22,827
Accrued expenses 31,658 26,909
Current portion of operating lease obligations 8,354 8,004
Current portion of finance lease obligations 13,010 12,895
Deferred revenue 16,732 7,376
Total current liabilities 114,975 78,011
Long-term liabilities:    
Long-term debt, net 327,991 167,819
Tax receivable agreement liability 92,437 21,952
Operating lease obligations, net of current portion 8,733 9,783
Finance lease obligations, net of current portion 9,851 10,862
Total long-term liabilities 439,012 210,416
Total liabilities 553,987 288,427
Commitments and contingencies (Note 16)
Redeemable non-controlling interests 1,007,625 1,129,298
Stockholders' equity:    
Additional paid-in capital 336,213 69,279
Retained earnings 0 159,338
Total stockholders' equity to Flowco Holdings Inc. 336,222 228,626
Total liabilities, redeemable non-controlling interests and stockholders' equity 1,897,834 1,646,351
Class A Common Stock    
Stockholders' equity:    
Common Stock 4 3
Class B Common Stock    
Stockholders' equity:    
Common Stock $ 5 $ 6
v3.26.1
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Accounts receivable, net of allowances for credit losses $ 1,284 $ 1,079
Class A Common Stock    
Common stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized (in shares) 300,000,000 300,000,000
Common stock, shares, issued (in shares) 41,816,350 25,721,620
Common stock, shares, outstanding (in shares) 41,816,350 25,721,620
Class B Common Stock    
Common stock, par value (in dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized (in shares) 150,000,000 150,000,000
Common stock, shares, issued (in shares) 48,521,254 64,823,042
Common stock, shares, outstanding (in shares) 48,521,254 64,823,042
v3.26.1
Condensed Consolidated Statement of Operations - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Revenues:    
Rentals $ 121,873 $ 97,296
Sales 87,657 95,054
Total revenues 209,530 192,350
Operating expenses:    
Cost of rentals (exclusive of depreciation and amortization disclosed separately below) 32,552 26,851
Cost of sales (exclusive of depreciation and amortization disclosed separately below) 62,404 65,566
Selling, general and administrative expenses 36,476 30,534
Depreciation and amortization 41,495 34,119
(Gain) loss on sale of equipment 310 (45)
Income from operations 36,293 35,325
Other expenses:    
Interest expense, net (4,348) (5,365)
Other expenses, net (461) (267)
Total other expenses (4,809) (5,632)
Income before provision for income taxes 31,484 29,693
Income tax provision (4,030) (2,648)
Net income 27,454 27,045
Net income attributable to redeemable non-controlling interests 20,012 20,873
Net income attributable to Flowco Holdings Inc. $ 7,442 $ 6,172
Earnings per share:    
Basic earnings per share $ 0.24 $ 0.24
Diluted earnings per share $ 0.23 $ 0.24
Weighted average shares outstanding:    
Weighted average shares outstanding, Basic 31,620,520 25,721,620
Weighted average shares outstanding, Diluted 32,719,382 26,187,264
v3.26.1
Condensed Consolidated Statements of Redeemable Non-Controlling Interests and Stockholders' Equity - USD ($)
$ in Thousands
Total
Class A Units
Members' Equity
Common Stock
Class A Common Stock
Common Stock
Class B Common Stock
Additional Paid- In Capital
Retained Earnings
Total Stockholders' Equity
Redeemable Non-Controlling Interests at Dec. 31, 2024 $ 0              
Flowco LLC Members' Equity, Units at Dec. 31, 2024 0 10,000,000            
Flowco LLC Members' Equity, Amount at Dec. 31, 2024 $ 0 $ 0            
Flowco LLC Members' Equity at Dec. 31, 2024     $ 839,107          
Flowco Holdings Stockholders' Equity, Shares at Dec. 31, 2024       0 0      
Flowco Holdings Stockholders' Equity, Amount at Dec. 31, 2024       $ 0 $ 0 $ 0 $ 0 $ 0
Net income attributable to redeemable non-controlling interests 20,873              
Net income 27,045              
Distributions to Members 0              
Net loss prior to the Transactions and IPO     (548)          
Redeemable Non-Controlling Interests, Reorganization transactions 838,559              
Reorganization transactions, Shares   (10,000,000)     65,748,380      
Reorganization transactions     (838,559)   $ 6     6
Redeemable Non-Controlling Interests, Equity-based compensation and crystallization of legacy equity plans 3,588              
Redeemable Non-Controlling Interests, IPO and the Transactions 71,129              
IPO and the Transactions, Shares       25,721,620 (925,338)      
IPO and the Transactions, Amount       $ 3   363,382   363,385
Increase in deferred tax asset from IPO and the Transactions, net of amounts payable under Tax Receivable Agreement           (52)   (52)
Redeemable Non-Controlling Interests, Net income subsequent to the Transactions and IPO 21,421              
Net income subsequent to the Transactions and IPO             6,172 6,172
Stock-based compensation           1,374   1,374
Redeemable Non-Controlling Interests, Subsequent measurement of redeemable non-controlling interest 740,979              
Subsequent measurement of redeemable non-controlling interest           (364,704) (376,275) (740,979)
Redeemable Non-Controlling Interests at Mar. 31, 2025 $ 1,675,676              
Flowco LLC Members' Equity, Units at Mar. 31, 2025 0 0            
Flowco LLC Members' Equity, Amount at Mar. 31, 2025 $ 0 $ 0            
Flowco LLC Members' Equity at Mar. 31, 2025     0          
Flowco Holdings Stockholders' Equity, Shares at Mar. 31, 2025       25,721,620 64,823,042      
Flowco Holdings Stockholders' Equity, Amount at Mar. 31, 2025       $ 3 $ 6 0 (370,103) (370,094)
Redeemable Non-Controlling Interests at Dec. 31, 2025 $ 1,129,298              
Flowco LLC Members' Equity, Units at Dec. 31, 2025 0 0            
Flowco LLC Members' Equity, Amount at Dec. 31, 2025 $ 0 $ 0            
Flowco LLC Members' Equity at Dec. 31, 2025     0          
Flowco Holdings Stockholders' Equity, Shares at Dec. 31, 2025       29,091,960 60,562,983      
Flowco Holdings Stockholders' Equity, Amount at Dec. 31, 2025 228,626     $ 3 $ 6 69,279 159,338 228,626
Net income attributable to redeemable non-controlling interests 20,012              
Net income 27,454           7,442 7,442
Foreign currency translation adjustment           25   25
Distributions to Members 22,174           (14,842) (14,842)
Issuance of common stock, net           (69)   (69)
Stock-based compensation, Shares       7,812        
Stock-based compensation           3,086   3,086
Dividends declared ($0.08 per share)             (2,480) (2,480)
Redeemable Non-Controlling Interests, Class A common stock issued in exchange of Class B common stock (267,207)              
Class A common stock issued in exchange of Class B common stock, Shares       12,041,729 (12,041,729)      
Class A common stock issued in exchange of Class B common stock       $ 1 $ (1) 267,207   267,207
Activity in deferred tax and TRA liability from Class A common stock issued in exchange of Class B common stock           (43,390)   (43,390)
Valiant acquisition consideration, Shares       1,454,849        
Valiant acquisition consideration           32,821   32,821
Retirement of Class A common stock, Shares       (780,000)        
Retirement of Class A common stock           (16,682)   (16,682)
Redeemable Non-Controlling Interests, Subsequent measurement of redeemable non-controlling interest 125,522              
Subsequent measurement of redeemable non-controlling interest           23,936 (149,458) 125,522
Redeemable Non-Controlling Interests at Mar. 31, 2026 $ 1,007,625              
Flowco LLC Members' Equity, Units at Mar. 31, 2026 0 0            
Flowco LLC Members' Equity, Amount at Mar. 31, 2026 $ 0 $ 0            
Flowco LLC Members' Equity at Mar. 31, 2026     $ 0          
Flowco Holdings Stockholders' Equity, Shares at Mar. 31, 2026       41,816,350 48,521,254      
Flowco Holdings Stockholders' Equity, Amount at Mar. 31, 2026 $ 336,222     $ 4 $ 5 $ 336,213 $ 0 $ 336,222
v3.26.1
Condensed Consolidated Statements of Redeemable Non-Controlling Interests and Stockholders' Equity (Parenthetical)
3 Months Ended
Mar. 31, 2026
$ / shares
Statement of Stockholders' Equity [Abstract]  
Dividends declared $ 0.08
v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities    
Net income $ 27,454 $ 27,045
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 41,495 34,119
Provision for inventory obsolescence 404 603
Amortization of operating right-of-use assets 2,542 2,052
Amortization of deferred financing costs 338 335
(Gain) loss on sale of equipment 310 (45)
Gain on lease termination (19) (190)
Stock-based compensation 3,086 4,962
Provision for deferred income taxes 4,030 2,648
Allowance for credit losses 373 407
Changes in operating assets and liabilities:    
Accounts receivable (15,385) (14,355)
Inventory (1,302) (6,380)
Prepaid expenses and other current assets 654 461
Other assets and liabilities (43) 0
Accounts payable - trade 15,948 401
Accrued expenses (3,897) (6,943)
Deferred revenue 5,021 (426)
Operating lease liabilities (2,804) (1,848)
Finance lease liabilities 503 (297)
Net cash provided by operating activities 78,708 42,549
Cash flows from investing activities    
Net cash paid in Valiant acquisition (161,764) 0
Additions to property, plant and equipment (26,385) (27,850)
Proceeds from sale of property, plant and equipment 4 206
Payment for capitalized patent costs (133) (19)
Net cash used in investing activities (188,278) (27,663)
Cash flows from financing activities    
Issuance of Class A common stock in IPO, net of underwriting discount 0 461,803
Payment of offering costs 0 (2,034)
Repurchase of Class A common stock (16,516) 0
Payments on long-term debt (308,962) (579,864)
Proceeds from long-term debt 469,134 124,962
Payments on finance lease obligations (4,055) (2,829)
Proceeds on finance lease terminations 0 37
Purchase of LLC Interests from Continuing Equity Owners 0 (20,876)
Payment of debt issuance costs 0 (13)
Payment of dividend equivalent units (2) 0
Distributions to members of Flowco LLC (14,842) 0
Dividends paid to Flowco Holdings Inc. shareholders (2,372) 0
Net cash provided by (used in) financing activities 122,385 (18,814)
Net increase (decrease) in cash and cash equivalents 12,815 (3,928)
Beginning of period 4,522 4,615
End of period $ 17,337 $ 687
v3.26.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Pay vs Performance Disclosure    
Net Income (Loss) $ 7,442 $ 6,172
v3.26.1
Insider Trading Arrangements
3 Months Ended
Mar. 31, 2026
shares
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement

Rule 10b5-1 under the Exchange Act provides an affirmative defense that enables prearranged transactions in securities in a manner that avoids concerns about initiating transactions at a future date while possibly in possession of material nonpublic information. Our Insider Trading Policy permits our directors and executive officers to enter into trading plans designed to comply with Rule 10b5-1. Other than the plan discussed below, during the three months ended March 31, 2026, none of our executive officers or directors adopted or terminated a Rule 10b5-1 trading plan or adopted or terminated a non-Rule 10b5-1 trading arrangement (as defined in Item 408(c) of Regulation S-K).

Name

 

Title

 

Adoption Date

 

Expiration Date

 

Aggregate Number of Securities to be Sold

 

Chad Roberts

 

 

Executive Vice President - Production Solutions

 

 

February 27, 2026

 

 

March 17, 2027

 

 

 

350,000

 

Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Chad Roberts  
Trading Arrangements, by Individual  
Name Chad Roberts
Title Executive Vice President - Production Solutions
Rule 10b5-1 Arrangement Adopted true
Adoption Date February 27, 2026
Expiration Date March 17, 2027
Aggregate Available 350,000
v3.26.1
Nature of Organization and Background
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of Organization and Background

Note 1 - Nature of Organization and Background

Nature of Operations and Organization

Flowco Holdings Inc. (the “Company”) was incorporated as a Delaware corporation on July 25, 2024 (Date of Formation) for the purpose of completing an initial public offering (“IPO”) of its Class A common stock and related transactions in order to continue the business of Flowco MergeCo LLC (“Flowco LLC”) as a publicly traded entity. After the IPO, the Company became a holding company in an Up-C structure and a sole managing member of Flowco LLC with its only material asset consisting of common membership units of Flowco LLC. The Company’s amended and restated certificate of incorporation designates two classes of the Company’s common stock: (i) Class A common stock, par value $0.0001 per share, and (ii) Class B common stock, par value $0.0001 per share, which shares have fully voting, but no economic rights. For holders of Class B common stock, each share of Class B common stock is paired with a common unit (collectively, “LLC Interests”).

The Company is a leading provider of production optimization, artificial lift and emissions management and monetization solutions for the oil and natural gas industry. The Company's products and services include a full range of equipment and technology solutions that enable real-time remote monitoring and control to maximize efficiencies of its products and services. The Company generates revenues throughout the long producing lives of oil and gas wells. The Company's core technologies include high pressure gas lift (“HPGL”), electric submersible pump (“ESP”), conventional gas lift, plunger lift and vapor recovery unit (“VRU”) solutions. As of March 31, 2026, the Company operates a fleet of over 5,400 active systems.

The Company is headquartered in Houston, Texas with major service facilities and operations in Midland, Texas; Carlsbad, New Mexico; and Williston, North Dakota. The Company operates manufacturing and repair facilities in El Reno, Oklahoma; Houston, Fort Worth, Kilgore and Pampa, Texas; and Lafayette, Louisiana.

The Company provides its products and services through two reportable segments: (i) Production Solutions; and (ii) Natural Gas Technologies. Any corporate costs or assets not directly related to these two reportable segments have been categorized in a separate corporate and other category.

Initial Public Offering and Reorganization Transactions

On January 15, 2025, the Company consummated the IPO of 20,470,000 shares of Class A Common Stock (including shares issued pursuant to the exercise in full of the underwriters’ option to purchase additional shares) for net proceeds totaling approximately $461.8 million. The IPO closed on January 17, 2025.

In connection with the IPO, the Company amended and restated the existing limited liability company agreement of Flowco LLC (“LLC Agreement”) to, among other things, (i) recapitalize all existing ownership interests in Flowco LLC held by the existing members of Flowco LLC into a new single class of LLC Interests; and (ii) issue a non-economic member interest and appoint the Company as the sole managing member of Flowco LLC upon its acquisition of the LLC interests.

Simultaneously with the IPO, the Company amended and restated its certificate of incorporation to, among other things, provide: (i) for Class A common stock, with each share of its Class A common stock entitling its holder to one vote per share on all matters presented to our stockholders generally; and (ii) for Class B common stock, with each share of our Class B common stock entitling its holder to one vote per share on all matters presented to our stockholders generally, any shares of our Class B common stock may only be held by the Continuing Equity Owners and their

respective permitted transferees. As a result, the Company became a holding company and the sole managing member of Flowco LLC, with no material assets other than 100% of the voting membership interest in Flowco LLC.

Simultaneously with the IPO, the Company acquired the LLC Interests held by certain of the existing indirect owners of Flowco LLC in exchange for 5,251,620 shares of its Class A common stock. After giving effect to the use of proceeds in the IPO, the Company issued 64,823,042 shares of Class B common stock to the Continuing Equity Owners, which is equal to the number of LLC Interests held by such Continuing Equity Owners, for nominal consideration. Following the IPO, it was determined that certain allocations of Class A common stock, and of a corresponding number of Class B common stock and LLC Interests, in connection with certain reorganization transactions were made in error. Flowco LLC and the applicable members of Flowco LLC entered into an Omnibus Agreement to correct such errors through (i) a rescission of 1,057,629 LLC Interests and corresponding number of shares of Class B common stock previously issued to a White Deer Affiliate and (ii) the issuance of 1,057,629 LLC Interests to Flowco Holdings, and the issuance of 1,057,629 shares of Class A common stock to White Deer Affiliates. Such corrections did not result in any change in the aggregate number of LLC Interests issued and outstanding, or the combined number of shares of Class A common stock and Class B common stock issued and outstanding. The foregoing outstanding shares and LLC Interests give effect to the corrections set forth in the Omnibus Agreement.

Subsequent to the IPO, the Company used the net proceeds from the IPO to purchase 20,470,000 newly issued LLC Interests for approximately $461.8 million directly from Flowco LLC at a price per unit equal to the IPO price per share of Class A common stock less the underwriting discount.

As of March 31, 2026, the Company owns 46.3% of economic interests in Flowco LLC.

Emerging Growth Company Status

The Company is an “emerging growth company,” as defined in Section 2(a)(19) of the Exchange Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, an emerging growth company may take advantage of certain reduced reporting and other requirements that are otherwise generally applicable to public companies. These provisions include, but are not limited to:

Exemption from the requirement to have the Company’s independent registered public accounting firm attest to management’s assessment of the effectiveness of the Company’s internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act;
Reduced disclosure obligations regarding executive compensation;
Exemption from the requirements of holding a non-binding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved;
Exemption from certain requirements related to the presentation of selected financial data and Management’s Discussion and Analysis of Financial Condition and Results of Operations; and
The ability to delay adoption of new or revised accounting standards until such standards are required to be adopted by private companies.

The Company has elected to use the extended transition period for complying with new or revised accounting standards, and as a result, the Company’s condensed consolidated financial statements may not be comparable to those of companies that comply with such new or revised accounting standards as of the effective dates applicable to public companies.

The Company will remain an emerging growth company until the earliest of: (i) the last day of the fiscal year in which it has total annual gross revenues of $1.235 billion or more; (ii) the last day of the fiscal year following the fifth anniversary of the IPO; (iii) the date on which the Company has issued more than $1 billion in non-convertible debt

during the previous three-year period; or (iv) the date on which the Company is deemed to be a “large accelerated filer,” which means the market value of the Company’s Class A common stock that is held by non-affiliates exceeds $700.0 million as of the last business day of the most recently completed second fiscal quarter (following twelve months from the IPO).

Basis of Presentation

The unaudited condensed consolidated financial statements accompanying these notes include the financial statements of the Company, all entities that are wholly owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances have been eliminated in the consolidation process. The unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the instructions to Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements.

These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Annual Report. In the opinion of management, the accompanying unaudited condensed financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of its financial position, results of operations, and cash flows for the periods presented. The operating results for the interim periods presented are not necessarily indicative of the results expected for the full year.

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of the Company, Flowco LLC and its consolidated subsidiaries. Flowco LLC meets the definition of a variable interest entity (“VIE”) for which the Company is considered as the primary beneficiary due to its sole decision-making authority that controls significant activities of Flowco LLC and its obligation to absorb losses and receive benefits of the operations of Flowco LLC.

The redeemable non-controlling interests in the condensed consolidated statements of income for the three months ended March 31, 2026, represent the portion of earnings attributable to the economic interest in Flowco LLC held by the Continuing Equity Owners. The redeemable non-controlling interests in the condensed consolidated balance sheets as of March 31, 2026, represents the portion of the net assets of the Company attributable to the Continuing Equity Owners, based on the portion of the LLC Interests owned by such unit holders. As of March 31, 2026, the combined economic interest of redeemable non-controlling interests was 53.7%.

v3.26.1
Summary of Significant Accounting Policies
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

Note 2 - Summary of Significant Accounting Policies

Our accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. These statements have been prepared in accordance with U.S. GAAP and reflect all adjustments that, in our opinion, are necessary for a fair statement of the results for the interim periods presented. All such adjustments are of a normal recurring nature. These unaudited condensed consolidated financial statements should be read in conjunction with our Annual Report on Form 10-K for the year ended December 31, 2025 (the “Annual Report”).

Use of Estimates

In preparing financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and

liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Items subject to estimates and assumptions include revenue recognition, allowance for credit losses, inventory reserve, impairment of goodwill, intangible assets and long-lived assets, stock-based compensation, useful lives of property, plant and equipment and intangible assets, estimation of contingencies, the incremental borrowing rate applied in lease accounting, the fair value of equity awards, tax valuation allowance and probability of making payments under the TRA (as defined in Note 11 – Income Taxes and Tax Receivable Agreement), among others. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the result of which forms the basis for making judgments about the carrying values of assets and liabilities, and measurement of revenues and expenses. To the extent there are material differences between these estimates, judgments, or assumptions and actual results, the Company’s condensed consolidated financial statements will be affected.

Fair Value Measurements

Accounting standards applicable to fair value measurements establish a framework for measuring fair value and stipulate disclosures about fair-value measurements. The standards apply to recurring and non-recurring financial and non-financial assets and liabilities that require or permit fair-value measurements. Among the required disclosures is the fair-value hierarchy of inputs the Company uses to value an asset or a liability. The three levels of the fair-value hierarchy are described as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access at the measurement date.
Level 2 inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for the asset or liability.

As of March 31, 2026, and December 31, 2025, the Company’s financial instruments primarily consisted of cash and cash equivalents, trade accounts receivable, trade accounts payable, and long-term debt. The book values of cash and cash equivalents, trade accounts receivable, and trade accounts payable are representative of fair value due to their short-term maturities. Our five-year senior secured revolving credit facility (the “Revolving Credit Facility”) applies floating interest rates to amounts drawn under the facility; therefore, the carrying amount of our Revolving Credit Facility also approximates its fair value.

Recurring Fair Value Measurements

The Company did not have any assets or liabilities that were measured at fair value on a recurring basis as of March 31, 2026.

Non-Recurring Fair Value Measurements

The Company’s nonrecurring fair value measurements as of March 31, 2026 primarily relate to assets acquired and liabilities assumed in the Valiant transaction. These assets and liabilities were recorded at their estimated fair values as of their acquisition date. For more information, see Note 3 – Business Combination and Asset Acquisition.

 

Property, Plant and Equipment, Net

Property, plant and equipment, net are stated at cost, net of accumulated depreciation. Depreciation of property, plant and equipment is provided over the estimated useful lives of the respective assets or groups of assets, using the straight-line method. Any property, plant and equipment acquired in connection with a business combination will be recorded

at its fair value as of the acquisition date and depreciated over its remaining economic useful life using the straight-line method.

Expenditures for additions, major renewals, and betterments are capitalized, and expenditures for maintenance and repairs are charged to earnings as incurred. The estimated useful lives of major asset categories, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition) are as follows:

Buildings

 

40 years

Compressor and related equipment

 

10-15 years

Machinery and equipment

 

1-15 years

Furniture, fixtures and office equipment

 

3-7 years

Software

 

3-5 years

Vehicles

 

5 years

Land

 

Unlimited

Leasehold improvements

 

Lesser of useful life or lease term

When assets are retired or otherwise disposed of, the cost and the applicable accumulated depreciation is removed from the respective accounts and the resulting gain or loss is reflected in earnings.

Intangible Assets Other Than Goodwill

Intangible assets that have finite useful lives are measured at cost less accumulated amortization and impairment losses, if any. Subsequent expenditures for intangible assets are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets. The Company's intangible assets, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition), are amortized using the straight-line method over their respective estimated useful lives below:

Trade Names

 

10 years

Customer Relationships

 

3-14 years

Customer Contracts

 

10 years

Non-compete agreement

 

3 years

Patent

 

20 years

Developed Technology

 

10-20 years

New Accounting Pronouncements to be Adopted

In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregated of Income Statement Expenses. ASU 2024-03 requires companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. The Company is still considering the impact of ASU 2024-03 on its consolidated financial statements.

In May 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity. ASU 2025-03 provides

clarifying guidance on determining the accounting acquirer in certain transactions involving VIEs. This update aims to improve consistency and comparability in financial reporting and will be effective for annual periods beginning after December 15, 2026, including interim periods within those annual periods. Early adoption is permitted. Implementation of ASU 2025-03 requires a prospective application. The Company is currently reviewing the provisions of this update and does not expect the adoption of ASU 2025-03 to have a material impact on its consolidated financial statements.

In September 2025, the FASB issued ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software. ASU 2025-06 aims to better align current software development processes when considering capitalization of internal-use software costs. ASU 2025-06 is effective for public business entities for fiscal years beginning after December 15, 2027 and interim periods within those annual periods. The Company is currently evaluating the impact on its consolidated financial statements.

The Company considers the applicability and impact of all ASUs. ASUs not listed above were evaluated and determined to either be not applicable, already adopted and disclosed or not material upon adoption.

v3.26.1
Business Combinations and Asset Acquisition
3 Months Ended
Mar. 31, 2026
Business Combination [Abstract]  
Business Combinations and Asset Acquisition

Note 3 – Business Combination and Asset Acquisition

Valiant Business Combination

On March 2, 2026, the Company closed on the acquisition of all of the issued and outstanding equity interests of Riverstone Oilfield Services and Equipment, Inc., a Delaware corporation (the “Acquired Company”), from Riverway Group, a Cayman Islands exempted company with limited liability (the “Seller”) pursuant to the Stock Purchase Agreement dated as of February 1, 2026 (the “Purchase Agreement”) by and between the Company and the Seller. The Acquired Company is the parent company of its wholly owned subsidiary, Valiant Artificial Lift Solutions, LLC (“Valiant”).

Valiant was one of the largest private, pure-play providers of ESP systems in the U.S., providing linear ESP systems, surface fluid transfer systems, and well surveillance solutions to operator primarily in the Permian Basin. Strategically, this transaction (the “Valiant Acquisition”) is expected to afford the Company with opportunities to realize significant synergies with its existing product and service offerings. The Valiant Acquisition is expected to enhance the Company’s ability to support customers earlier in the well’s production lifecycle and maintain ongoing involvement as operating conditions evolve, creating additional operational opportunities throughout the life of the well. The Company also expects to leverage its expanded footprint and customer relationships to cross-sell these complementary technologies across its combined customer base, supporting continued growth in the Permian Basin and other U.S. basins.

In connection with the consummation of the Valiant Acquisition, the Company paid aggregate consideration, of approximately $315.9 million, consisting of (i) $283.1 million of cash, of which $121.3 million was related to Valiant’s cash on hand, subject to adjustment in accordance with the Purchase Agreement, and (ii) 1,454,849 shares of Class A common stock of the Company (“Common Stock,” and such shares issuable, the “Stock Consideration”). The Company funded the cash consideration through available capacity under its Revolving Credit Facility (described further herein in Note 10 - Long-Term Debt). Upon the consummation of the Valiant Acquisition, both the Acquired Company and Valiant became wholly owned subsidiaries of the Company.

The Company accounted for the Valiant Acquisition as a business combination pursuant to Accounting Standards Codification 805 (“ASC 805”), which requires, among other things, that identifiable assets acquired and liabilities assumed be recognized at their acquisition date fair value. Any excess of consideration transferred over the estimated fair value of assets acquired, net of liabilities assumed, is recorded as goodwill. Determining the fair value of acquired assets and liabilities assumed requires management to make estimates, assumptions and judgments, and in some cases, management may also utilize third-party specialists to assist and advise on those estimates.

The allocation of the purchase price included in the current period balance sheet is based on the best estimate of management and is preliminary and subject to change. We will continue to obtain information to assist in determining the fair value of net assets acquired during the measurement period. The final valuation will be completed as the Company obtains the information necessary to complete the analysis, but no later than one year from the acquisition date.

The following table presents the preliminary purchase price allocation of the acquisition date fair value of the major classes of the assets acquired and liabilities assumed as of March 2, 2026 (in thousands):

 

As of March 2,
2026

 

Assets acquired:

 

 

 

Cash and cash equivalents

$

 

121,312

 

Accounts receivable, net

 

 

30,590

 

Inventories

 

 

35,484

 

Other current assets

 

 

1,287

 

Property, plant and equipment

 

 

59,699

 

Operating lease right-of-use assets

 

 

617

 

Finance lease right-of-use assets

 

 

384

 

Intangible assets

 

 

51,000

 

Total assets acquired

 

 

300,373

 

Liabilities assumed:

 

 

 

Accounts payable

 

 

6,446

 

Accrued expenses

 

 

6,061

 

Deferred revenue

 

 

4,336

 

Operating lease obligations

 

 

617

 

Finance lease obligations

 

 

384

 

Deferred tax liability

 

 

22,188

 

Total liabilities assumed

 

 

40,032

 

Total identifiable net assets

 

 

260,341

 

Goodwill

 

 

55,556

 

Total purchase price

$

 

315,897

 

The fair value of the assets acquired and liabilities assumed are categorized in the following levels:

Level 1 – Cash and cash equivalents, based on observable inputs such as quoted prices in active markets at the measurement date for identical assets or liabilities
Level 2 – Receivables, inventory, other current assets, right of use assets, accounts payable, accrued expenses, deferred revenue, lease obligations and deferred tax liability; based on inputs that are observable such as quoted prices in markets that are not active (e.g. quoted pricing on vendor invoices), or inputs which are observable, for substantially the full term of the asset or liability.
Level 3 – Intangibles, property, plant and equipment; based on unobservable inputs for which there is little or no market data and which assumption are made about how market participants would price the assets or liabilities. The Company used a combination of the income, cost and market participant approaches based on various assumptions and inputs.

Property, plant and equipment acquired consists primarily of (i) leased fleet assets such as cable, pumps, transformers, variable speed drives and (ii) machinery equipment and manufacturing fixtures. These assets will be depreciated on a straight-line basis over the estimated useful lives of the assets.

Preliminary value of identifiable intangible assets relates to contract-based customer relationship, trade name and non-compete agreement with certain executives of Valiant and will be amortized over the period of expected benefit for

each respective asset. Identifiable intangible assets and their amortization periods are estimated as follows (in thousands):

 

Cost Basis

 

 

Useful Life (years)

Non-compete agreement

$

 

4,700

 

 

3

Trade name

 

 

11,100

 

 

10

Customer relationships

 

 

25,000

 

 

8

Customer contract

 

 

10,200

 

 

10

$

 

51,000

 

 

 

The preliminary allocation of purchase price above includes approximately $55.6 million allocated to nondeductible goodwill and is supported by the strategic benefits (discussed above) to be generated from the Valiant Acquisition. For discussion pertaining to goodwill assignment by segment resulting from the Valiant Acquisition, see Note 8 – Goodwill and Intangible Assets, Net.

The following table sets forth the acquisition consideration for the Valiant Acquisition as of March 2, 2026 (in thousands):

 

As of March 2,
2026

 

Cash consideration, excluding Valiant's cash on hand

$

 

170,000

 

Cash consideration for Valiant's cash on hand

 

 

113,076

 

Equity consideration

 

 

32,821

 

Total purchase price

$

 

315,897

 

Net Sales and net income of Valiant included in the accompanying condensed consolidated statements of operations for the period from March 2, 2026 to March 31, 2026 were $11.0 million and $2.5 million, respectively. The following table sets forth the unaudited supplemental pro forma financial information for the three months ended March 31, 2026 and 2025, as if the Company had completed the Valiant Acquisition on January 1, 2025 (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Pro forma revenue

 

$

 

230,456

 

 

$

 

219,442

 

Pro forma net income

 

$

 

32,669

 

 

$

 

33,700

 

Archrock Asset Acquisition

On July 1, 2025, the Company entered into an asset purchase agreement with Archrock, Inc. (“Archrock”), pursuant to which the Company would acquire certain HPGL and VRU systems, related intangible assets, and a small amount of inventory, for cash consideration of $71 million. The Company completed this transaction on August 1, 2025 and accounted for this transaction as an asset acquisition under ASC 805, as substantially all of the fair value is concentrated in a group of similar identifiable assets. As such, the Company allocated the total cost of the asset acquisition to the net assets acquired on the basis of their estimated relative fair values on the acquisition date. Transaction costs incurred in connection with this transaction were de minimis.

The purchase price allocation related to the Archrock acquisition is as follows (in thousands):

 

Cost Basis

 

 

Useful Life (years)

 

Property, plant and equipment

$

 

68,903

 

 

 

7 15

 

Intangible assets - customer contracts

 

 

1,925

 

 

 

 

3

 

Inventory

 

 

172

 

 

 

N/A

 

Total consideration transferred

$

 

71,000

 

 

 

 

 

v3.26.1
Revenue Recognition
3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Recognition

Note 4 – Revenue Recognition

The Company’s revenues are derived from multiple sources. The following are descriptions of its principal revenue generating activities.

Rental Revenue

The company earns rental revenue from leasing production equipment, primarily artificial lift and compression systems, under operating leases in accordance with the authoritative guidance for leases (“ASC 842”). Rental contracts range from month to month up to 48 months, with billing at a fixed monthly rate and payment typically due within 15 to 60 days. Upon lease commencement, the Company evaluates rental agreements to determine classification, but all agreements have been classified as operating leases, keeping the equipment on the balance sheet and depreciating it accordingly. Rental revenue is recognized on a straight-line basis over the lease term. Additionally, the Company has elected a practical expedient to combine lease and non-lease components (such as maintenance services) into a single component, as their timing and pattern of transfer are the same. To protect its assets, the company incorporates risk mitigation measures in rental agreements, including monitoring, maintenance, and customer liability clauses for damage or loss.

Sales Revenue

Sales revenue is recognized in accordance with ASC 606, which follows a five-step model to determine when and how revenue is recorded. Typically, contracts involve a single performance obligation, and revenue is recognized at a point in time when control of the product transfers to the customer. Sales revenue is measured as the fixed consideration expected from the customer, with payments generally collected within 15 to 70 days. Since the time between the sale and payment does not exceed a year, the Company does not include a financing component in its contracts. Additionally, there are no material costs associated with obtaining contracts, no right of return, and no significant post-delivery obligations.

The Company’s sales revenue primarily comes from three categories: (i) equipment and compressors, (ii) oil & gas products and parts, and (iii) maintenance and repair services:

For equipment and compressors, revenue is recognized when fabrication is complete, the product is segregated, and the customer has been notified that it is ready for pickup. At this point, the Company invoices the customer, and ownership risks and rewards transfer to the customer per the contract terms. The customer is responsible for arranging transportation, and while awaiting pickup (typically within 2 to 14 days), the equipment remains in the Company’s possession but is designated for the specific customer. The Company does not have the right to direct the product elsewhere.
For oil and gas products and parts, the Company has a single performance obligation – the manufacture and sale of the contracted goods. Revenue is recognized upon the transfer of control which occurs at a point in time upon delivery. The transaction price is based on the standalone sales price of each good, and payments are typically collected within 15 to 70 days. Shipping and handling are treated as fulfillment activities and recognized as costs of sales. Any sales taxes collected are excluded from revenue.
For maintenance and repair services, the Company provides services for gas lift systems, plunger lift systems, downhole fluid recovery, and related activities. Revenue is recognized at a point in time upon completion of the service, which typically takes one to three days from commencement. The transaction price corresponds to the standalone price of the completed service, with payments generally collected within 30 to 45 days. Similar to product sales, taxes collected from customers are excluded from reported revenues.

Disaggregation of Revenues

The following table presents our third-party revenue from contracts with customers by reportable segment (see Note 17 – Segment Information) and disaggregated by major product and service lines, timing of revenue recognition, and geographical markets for the three months ended March 31, 2026 (in thousands):

 

 

Three Months Ended March 31, 2026

 

Segments

 

Production
Solutions

 

 

Natural Gas
Technologies

 

 

Other and Eliminations

 

 

Total

 

Major Product/Service Lines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Surface Equipment (1)

 

$

 

70,027

 

 

$

 

 

 

$

 

 

 

$

 

70,027

 

Downhole Components

 

 

 

70,136

 

 

 

 

 

 

 

 

 

 

 

 

70,136

 

Vapor Recovery (1)

 

 

 

 

 

 

 

62,111

 

 

 

 

(43

)

 

 

 

62,068

 

Natural Gas Systems

 

 

 

 

 

 

 

18,519

 

 

 

 

(11,220

)

 

 

 

7,299

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

Timing of Revenue Recognition

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods and services transferred at a point in time

 

$

 

65,446

 

 

$

 

33,474

 

 

$

 

(11,263

)

 

$

 

87,657

 

Services transferred over time

 

 

 

74,717

 

 

 

 

47,156

 

 

 

 

 

 

 

 

121,873

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

Geographical Markets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

$

 

138,341

 

 

$

 

80,325

 

 

$

 

(11,263

)

 

$

 

207,403

 

International

 

 

 

1,822

 

 

 

 

305

 

 

 

 

 

 

 

 

2,127

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

____________________________

(1) All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.

The following table presents our third-party revenue from contracts with customers by reportable segment (see Note 17 – Segment Information) and disaggregated by major product and service lines, timing of revenue recognition, and geographical markets for the three months ended March 31, 2025 (in thousands):

 

 

Three Months Ended March 31, 2025

 

Segments

 

Production
Solutions

 

 

Natural Gas
Technologies

 

 

Other and Eliminations

 

 

Total

 

Major Product/Service Lines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Surface Equipment (1)

 

$

 

54,598

 

 

$

 

 

 

$

 

 

 

$

 

54,598

 

Downhole Components

 

 

 

61,394

 

 

 

 

 

 

 

 

 

 

 

 

61,394

 

Vapor Recovery (1)

 

 

 

 

 

 

 

56,616

 

 

 

 

(45

)

 

 

 

56,571

 

Natural Gas Systems

 

 

 

 

 

 

 

28,881

 

 

 

 

(9,094

)

 

 

 

19,787

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

Timing of Revenue Recognition

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods and services transferred at a point in time

 

$

 

61,394

 

 

$

 

42,799

 

 

$

 

(9,139

)

 

$

 

95,054

 

Services transferred over time

 

 

 

54,598

 

 

 

 

42,698

 

 

 

 

 

 

 

 

97,296

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

Geographical Markets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

$

 

113,458

 

 

$

 

85,298

 

 

$

 

(9,139

)

 

$

 

189,617

 

International

 

 

 

2,534

 

 

 

 

199

 

 

 

 

 

 

 

 

2,733

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

___________________________

(1) All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.

Deferred Revenue

As of March 31, 2026, the Company had a deferred revenue balance of $16.7 million compared to the December 31, 2025 balance of $7.4 million. Deferred revenue represents our obligation to transfer products to or perform services for a customer for which we have received cash or billed in advance. The revenue that has been deferred will be recognized upon product delivery or as services are performed. As of March 31, 2026, the Company did not have any

contracts with an original length of greater than a year from which revenue is expected to be recognized in the future related to performance obligations that are unsatisfied.

v3.26.1
Inventory
3 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
Inventory

Note 5 – Inventory

Inventory consists of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Components, parts and materials

 

$

 

93,540

 

 

$

 

86,503

 

Finished goods

 

 

 

81,719

 

 

 

 

50,944

 

Work in progress

 

 

 

16,813

 

 

 

 

17,801

 

Inventory

 

 

 

192,072

 

 

 

 

155,248

 

Less: inventory allowance

 

 

 

(6,100

)

 

 

 

(5,658

)

Inventory, net

 

$

 

185,972

 

 

$

 

149,590

 

v3.26.1
Property, Plant and Equipment
3 Months Ended
Mar. 31, 2026
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment

Note 6 – Property, Plant and Equipment

Property, plant and equipment consist of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Land

 

$

 

1,822

 

 

$

 

1,822

 

Buildings

 

 

 

3,293

 

 

 

 

3,257

 

Furniture and fixtures

 

 

 

6,363

 

 

 

 

5,983

 

Software

 

 

 

7,719

 

 

 

 

7,719

 

Machinery and equipment

 

 

 

1,132,072

 

 

 

 

1,049,872

 

Vehicles

 

 

 

6,194

 

 

 

 

6,192

 

Leasehold improvements

 

 

 

10,910

 

 

 

 

10,509

 

Construction in progress

 

 

 

5,875

 

 

 

 

3,175

 

Property, plant and equipment

 

 

 

1,174,248

 

 

 

 

1,088,529

 

Less: accumulated depreciation

 

 

 

(320,386

)

 

 

 

(290,995

)

Property, plant and equipment, net

 

$

 

853,862

 

 

$

 

797,534

 

 

The Company’s rental fleet included in machinery and equipment was $1.0 billion (approximately $730.3 million, net of accumulated depreciation) as of March 31, 2026 and $1.0 billion (approximately $735.4 million, net of accumulated depreciation) as of December 31, 2025.

Depreciation expenses for the three months ended March 31, 2026 and 2025 were approximately $29.4 million and $23.4 million, respectively.

The Company reviews long-lived tangible assets, including property, plant and equipment, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Such events and changes may include significant changes in performance relative to expected operating results, significant changes in asset use, significant negative industry or economic trends, and changes in our business strategy, among others. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to estimated future undiscounted net cash flows expected to be generated by the asset. Impairment losses are recognized in the period in which the impairment occurs and represent the excess of the asset carrying value over its fair value

estimated using future discounted net cash flows. No impairment was recorded for the three months ended March 31, 2026 and 2025.

v3.26.1
Leases
3 Months Ended
Mar. 31, 2026
Leases [Abstract]  
Leases

Note 7 – Leases

Amounts Recognized in the Condensed Consolidated Balance Sheets

The condensed consolidated balance sheets consist of the following amounts relating to operating and finance leases (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Operating right-of-use assets

 

 

 

 

 

 

 

 

Real property

 

$

 

16,871

 

 

$

 

17,556

 

 

$

 

16,871

 

 

$

 

17,556

 

Operating lease liabilities

 

 

 

 

 

 

 

 

Current

 

$

 

8,354

 

 

$

 

8,004

 

Non-current

 

 

 

8,733

 

 

 

 

9,783

 

 

$

 

17,087

 

 

$

 

17,787

 

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Finance right-of-use assets

 

 

 

 

 

 

 

 

Vehicles

 

$

 

25,098

 

 

$

 

25,861

 

 

$

 

25,098

 

 

$

 

25,861

 

Finance lease liabilities

 

 

 

 

 

 

 

 

Current

 

$

 

13,010

 

 

$

 

12,895

 

Non-current

 

 

 

9,851

 

 

 

 

10,862

 

 

$

 

22,861

 

 

$

 

23,757

 

Additions to operating right-of-use assets during the three months ended March 31, 2026 and 2025, were approximately $1.4 million and $0.3 million, respectively. Additions to finance right-of-use assets during the three months ended March 31, 2026 and 2025, were approximately $2.7 million and $3.8 million, respectively. Disposals of the right-of-use assets during the three months ended March 31, 2026 and 2025, were approximately $0.7 million and $2.3 million, respectively.

The weighted average lessee’s incremental borrowing rate applied to the operating and finance lease liabilities on March 31, 2026 was 6.5% and 6.6%, respectively. The weighted average lessee’s incremental borrowing rate applied to the operating and finance lease liabilities on December 31, 2025 was 6.6% and 6.9%, respectively. The weighted average remaining lease term for operating and finance lease on March 31, 2026 was 2.98 years and 2.37 years, respectively. The weighted average remaining lease term for operating and finance lease on December 31, 2025 was 2.80 years and 2.68 years, respectively.

Amounts Recognized in the Condensed Consolidated Statements of Operations

The condensed consolidated statements of operations consist of the following amounts relating to leases (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Amortization of real property operating
   right-of-use assets

 

 

 

 

 

 

 

 

(included in general and administrative expenses)

 

$

 

2,542

 

 

$

 

2,052

 

Interest expense (recovery) of vehicles finance
   right-of-use assets

 

 

 

 

 

 

 

 

(included in interest expense)

 

$

 

383

 

 

$

 

1,037

 

Depreciation of vehicles finance right-of-use assets

 

 

 

 

 

 

 

 

(included in depreciation and amortization)

 

$

 

3,481

 

 

$

 

2,154

 

 

 

 

 

 

 

 

 

 

Variable lease expense

 

$

 

 

 

$

 

 

Short-term lease expense

 

$

 

420

 

 

$

 

225

 

The below table shows the total cash outflows for leases for the periods presented (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Operating cash flows from operating leases

 

$

 

2,804

 

 

$

 

1,848

 

Financing cash flows from finance leases

 

 

 

4,055

 

 

 

 

2,829

 

Total cash outflows for leases

 

$

 

6,859

 

 

$

 

4,677

 

The table below reconciles the undiscounted future minimum operating and finance lease payments to the operating and finance lease liabilities recorded on the balance sheet as of March 31, 2026 (in thousands):

 

 

Operating
Lease

 

 

Finance
Lease

 

Remainder of 2026

 

$

 

7,082

 

 

$

 

11,065

 

2027

 

 

 

5,768

 

 

 

 

9,286

 

2028

 

 

 

2,866

 

 

 

 

3,255

 

2029

 

 

 

1,620

 

 

 

 

434

 

2030

 

 

 

886

 

 

 

 

157

 

Thereafter

 

 

 

631

 

 

 

 

33

 

Total future minimum lease payments

 

 

 

18,853

 

 

 

 

24,230

 

Less: Amount of lease payments representing
   interest

 

 

 

(1,766

)

 

 

 

(1,369

)

Present values of future minimum lease payments

 

$

 

17,087

 

 

$

 

22,861

 

 

Lessor Accounting

Rental agreements are for the rental of our compression and ESP systems to customers. Rental revenue for the three months ended March 31, 2026 and 2025, were approximately $121.9 million and $97.3 million, respectively. Revenue related to these rental agreements is reflected as rental revenue in the condensed consolidated statements of operations.

Scheduled future minimum lease payments to be received by the Company as of March 31, 2026 for each of the next five years is as follows (in thousands):

 

 

Amount

 

Remainder of 2026

 

$

 

154,205

 

2027

 

 

 

85,497

 

2028

 

 

 

25,127

 

2029

 

 

 

2,152

 

2030

 

 

 

 

Thereafter

 

 

 

 

Total

 

$

 

266,981

 

v3.26.1
Goodwill and Intangible Assets, Net
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets, Net

Note 8 – Goodwill and Intangible Assets, Net

Goodwill

The following table summarizes the activity in goodwill balance for periods presented below (in thousands):

 

 

Natural Gas Technologies

 

 

Production Solutions

 

 

Total

 

 

 

Goodwill

 

 

Accumulated
Impairment
Losses

 

 

Goodwill, net of
Accumulated
Impairment

 

 

Goodwill

 

 

Accumulated
Impairment
Losses

 

 

Goodwill, net of
Accumulated
Impairment

 

 

Goodwill, net of
Accumulated
Impairment

 

Balance as of December 31, 2024

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

Additions to goodwill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goodwill impairment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of March 31, 2025

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of December 31, 2025

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

Additions to goodwill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55,556

 

 

 

 

 

 

 

 

55,556

 

 

 

 

55,556

 

Goodwill impairment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of March 31, 2026

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

244,295

 

 

$

 

(5,372

)

 

$

 

238,923

 

 

$

 

305,248

 

As discussed in Note 3 – Business Combination and Asset Acquisition, the Company accounted for the Valiant Acquisition as a business combination pursuant to ASC 805, and recorded excess consideration above the fair value of identifiable assets acquired, net of liabilities assumed, as goodwill in the amount of $55.6 million.

Goodwill is not subject to amortization but is tested for impairment on an annual basis or more frequently if indicators arise. No events or changes in circumstances were present as of March 31, 2026, which indicated the fair value of the Company's reporting unit was below the respective carrying amount. As such, no goodwill impairment expense was recorded during the three months ended March 31, 2026.

Intangible Assets

Intangible assets, net, consist of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

As of March 31, 2026

 

 

As of December 31, 2025

 

 

 

Gross
Carrying
Value

 

 

Accumulated
Amortization

 

 

Net
Carrying
Value

 

 

Gross
Carrying
Value

 

 

Accumulated
Amortization

 

 

Net
Carrying
Value

 

Developed technology

 

$

 

97,350

 

 

 

 

(18,424

)

 

$

 

78,926

 

 

$

 

97,354

 

 

$

 

(16,584

)

 

$

 

80,770

 

Trade name

 

 

 

72,110

 

 

 

 

(13,564

)

 

 

 

58,546

 

 

 

 

61,010

 

 

 

 

(11,946

)

 

 

 

49,064

 

Customer relationships

 

 

 

195,264

 

 

 

 

(33,378

)

 

 

 

161,886

 

 

 

 

170,264

 

 

 

 

(28,659

)

 

 

 

141,605

 

Non-compete agreement

 

 

 

6,748

 

 

 

 

(1,098

)

 

 

 

5,650

 

 

 

 

2,048

 

 

 

 

(796

)

 

 

 

1,252

 

Patent

 

 

 

897

 

 

 

 

(24

)

 

 

 

873

 

 

 

 

764

 

 

 

 

(18

)

 

 

 

746

 

Customer contracts

 

 

 

10,200

 

 

 

 

(89

)

 

 

 

10,111

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

$

 

382,569

 

 

$

 

(66,577

)

 

$

 

315,992

 

 

$

 

331,440

 

 

$

 

(58,003

)

 

$

 

273,437

 

Amortization expense totaled $8.6 million and $7.9 million for the three months ended March 31, 2026 and 2025, respectively.

The Company reviews finite-lived identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset group may not be recoverable. If such indicators are present, the Company performs a recoverability test by comparing the estimated future undiscounted net cash flows expected to be generated by the asset group to its carrying amount. If the carrying amount of the asset group exceeds the estimated future undiscounted net cash flows, an impairment loss is recognized in the period in which the impairment occurs and represents the excess of the asset carrying value over its estimated fair value. During the three months ended March 31, 2026 and 2025, the Company did not record any impairment associated with its finite-lived identifiable intangible assets.

As of March 31, 2026, the weighted average remaining useful lives for the Company's intangible assets are as follows:

Developed technology

 

12.6 Years

Trade name

 

8.1 Years

Customer relationships

 

8.2 Years

Non-compete agreement

 

2.5 Years

Patent

 

18.3 Years

Customer contracts

 

9.4 Years

Amortization expense is classified in operating expenses on the accompanying consolidated statements of operations. Estimated future amortization expense as of March 31, 2026 for each of the next five years and thereafter is as follows (in thousands):

Remainder of 2026

$

 

29,113

 

2027

 

 

38,704

 

2028

 

 

37,232

 

2029

 

 

34,908

 

2030

 

 

33,646

 

Thereafter

 

 

142,389

 

$

 

315,992

 

v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Information to the Condensed Consolidated Financial Statements

Note 9 – Supplemental Information to the Condensed Consolidated Financial Statements

Allowance for Credit Losses

The following table summarizes the change in the accounts receivable allowance for credit losses for the periods presented (in thousands):

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

Accounts receivable allowance for credit losses,
   beginning of period

 

$

 

1,079

 

 

$

 

1,169

 

Write-offs

 

 

 

314

 

 

 

 

(319

)

Expense

 

 

 

(109

)

 

 

 

456

 

Accounts receivable allowance for credit losses,
   end of period

 

$

 

1,284

 

 

$

 

1,306

 

Contract Balances

The following table provides information about accounts receivable and deferred revenues from contracts with customers (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Accounts receivable, net

 

$

 

146,068

 

 

$

 

100,465

 

Deferred revenue

 

$

 

16,732

 

 

$

 

7,376

 

 

The Company does not disclose the aggregate transaction price for remaining performance obligations, generally because either the revenue from the satisfaction of the performance obligations is recognized in the amount invoiced or the original expected duration of the contract is one year or less.

Contract liabilities represent consideration received or consideration which is unconditionally due from customers prior to transferring goods or services to the customer under the terms of the contract and is included within deferred revenue in the accompanying consolidated balance sheets.

The following table presents a reconciliation of contract liabilities for the periods presented (in thousands):

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

Deferred revenue, beginning of period

 

$

 

7,376

 

 

$

 

8,002

 

Deposits received

 

 

 

13,433

 

 

 

 

7,735

 

Revenue recognized

 

 

 

(4,077

)

 

 

 

(8,159

)

Deferred revenue, end of period

 

$

 

16,732

 

 

$

 

7,578

 

 

Accrued Liabilities

Accrued liabilities as of March 31, 2026 and December 31, 2025 consisted of the following (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Accrued payroll and employee expenses

 

$

 

20,501

 

 

$

 

20,167

 

Accrued taxes

 

 

 

6,295

 

 

 

 

1,916

 

Customer deposits

 

 

 

2,905

 

 

 

 

480

 

Accrued interest

 

 

 

272

 

 

 

 

1,598

 

Accrued transaction costs

 

 

 

140

 

 

 

 

 

Other accrued liabilities

 

 

 

1,545

 

 

 

 

2,748

 

Total accrued expenses

 

$

 

31,658

 

 

$

 

26,909

 

Supplemental Cash Flow Information

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Supplemental disclosures of investing and financing activities

 

 

 

 

 

 

 

 

Cash paid for interest

 

$

 

3,040

 

 

$

 

4,274

 

Cash paid for income taxes

 

$

 

 

 

$

 

 

Supplemental schedule of non-cash activities

 

 

 

 

 

 

 

 

Lease liabilities arising from obtaining operating
   right-of-use assets

 

$

 

1,372

 

 

$

 

345

 

Lease liabilities arising from obtaining financing
   right-of-use assets

 

$

 

2,668

 

 

$

 

3,803

 

v3.26.1
Long-Term Debt
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Long-Term Debt

Note 10 – Long-Term Debt

Long-term debt consists of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Revolving Credit Facility

 

$

 

327,991

 

 

$

 

167,819

 

Total debt

 

 

 

327,991

 

 

 

 

167,819

 

Less: Current maturities

 

 

 

 

 

 

 

 

Total long-term debt, net

 

$

 

327,991

 

 

$

 

167,819

 

 

Revolving Credit Facility

On August 20, 2024, Flowco LLC and its subsidiaries (the “Borrowers”) entered into a credit agreement, as amended to date, (the “Credit Agreement”), which provides for a $725 million, five-year senior secured revolving credit facility (the "Revolving Credit Facility"). The Company has the ability to request the issuance of letters of credit under the Revolving Credit Facility in an aggregate amount of up to $20 million. As of March 31, 2026, the Company had $0.5

million of outstanding letters of credit. The Company also has the ability to borrow swingline loans under the Revolving Credit Facility in an aggregate principal amount of up to $50 million.

The Revolving Credit Facility matures on August 20, 2029, and can be used for working capital, capital expenditures, and acquisitions.

The borrowing base is determined by eligible accounts receivable, inventory, and equipment values, subject to reserves. Borrowing availability depends on the lesser of the aggregate revolving commitment or borrowing base, minus outstanding loans and letters of credit. Borrowings can be based on either an alternate base rate (ABR) or a term SOFR rate, with interest margins ranging from 0.75% to 2.50%, depending on the total leverage ratio. As of March 31, 2026, the Company had $328.0 million outstanding under the facility at a 3.77% SOFR rate plus a 1.75% margin, for an all-in rate of 5.52%.

The Revolving Credit Facility contains financial covenants with respect to minimum interest coverage ratio and maximum total leverage ratio, as detailed below.

The Borrowers will not permit the Interest Coverage Ratio (as defined in the Credit Agreement), as of the end of any calendar quarter commencing with the calendar quarter ending December 31, 2025, to be less than 2.50 to 1.00; and
The Borrowers will not permit the Total Leverage Ratio (as defined in the Credit Agreement), as of the end of any calendar quarter commencing with the calendar quarter ending December 31, 2025, to be greater than 3.50 to 1.00.

The Borrowers were in compliance with all covenants as of and for the three months ended March 31, 2026.

The debt issuance costs are being amortized to interest expense over the life of the Revolving Credit Facility. Unamortized debt issuance costs are included in other assets in the accompanying condensed consolidated balance sheets. The Company recorded $4.3 million and $5.4 million interest expense for the three months ended March 31, 2026 and 2025, respectively, related to the Revolving Credit Facility and the Estis Credit Facility, respectively.

The schedule of future maturities of long-term debt as of March 31, 2026, consists of the following (in thousands):

 

 

Amount

 

Remainder of 2026

 

$

 

 

2027

 

 

 

 

2028

 

 

 

 

2029

 

 

 

327,991

 

2030

 

 

 

 

Thereafter

 

 

 

 

Total debt

 

$

 

327,991

 

v3.26.1
Income Taxes and Tax Receivable Agreement
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Income Taxes and Tax Receivable Agreement

Note 11 – Income Taxes and Tax Receivable Agreement

Provision for Income Taxes

The Company is organized as a corporation for income tax purposes and is subject to federal, state and local taxes on its income, which is primarily sourced from its membership interest in Flowco LLC held for any given reporting period. Flowco LLC is a partnership for U.S. federal and state income tax purposes and is considered as a pass-through entity. As such, its net taxable income and related tax credits, if any, are passed through to its members and included in the members' tax returns. The income or losses attributable to the non-controlling interest holders are not included

in the Company’s federal or state income tax returns. Consequently, the tax effects of the redeemable non-controlling interests are reflected as a permanent difference in the Company’s effective tax rate reconciliation.

For the three months ended March 31, 2026 and the period from January 16, 2025, to March 31, 2025, the Company recorded income tax provision of $4.0 million and $2.6 million, respectively, which includes $0.4 million of Texas margin tax for both periods. The Company’s effective tax rate was 12.8% and 8.9% for the three months ended March 31, 2026 and the period from January 16, 2025, to March 31, 2025, respectively. As the Company had no business transactions or activities prior to the IPO, no income taxes were incurred for the period from January 1, 2025, to January 15, 2025. Significant reconciling items between this effective rate and the U.S. federal statutory tax rate of 21% are primarily related to the absence of taxes on income allocable to redeemable non-controlling interests and additional valuation allowance recorded during the three months ended March 31, 2026.

Tax Receivable Agreement

In connection with the IPO and the Transactions in January 2025, the Company entered into the Tax Receivable Agreement (“TRA”) with the Continuing Equity Owners that provides for the payment by the Company to such the Continuing Equity Owners of 85% of the benefits, that the Company realizes, or is deemed to realize, as a result of (i) future redemptions funded by the Company or exchanges of Common Units of Flowco LLC for the Company’s Class A common stock, and (ii) the Company’s allocable share of existing tax basis acquired in its IPO and other tax benefits related to entering into the TRA.

The TRA liability is calculated by determining the tax basis subject to the TRA and applying a blended tax rate to the basis differences and calculating the resulting iterative impact. The blended tax rate consists of the U.S. federal income tax rate and an assumed combined state and local income tax rate driven by the apportionment factors applicable to each state. Subsequent changes to the measurement of the TRA liability are recognized in the statements of income as a component of other expense, net.

During the three months ended March 31, 2026, the Company acquired an aggregate of 12,041,729 Common Units of Flowco LLC in connection with the redemption of Common Units from the Continuing Equity Owners, which resulted in an increase in the tax basis of the Company’s investment in Flowco LLC, subject to the provisions of the TRA (the “Common Unit Conversions”). As a result of this exchange, during the three months ended March 31, 2026, the Company recognized an increase to its deferred tax assets (net of valuation allowance) in the amount of $6.7 million, and corresponding TRA liabilities of $70.5 million, representing 85% of the tax benefits expected to paid out to the Continuing Equity Owners.

As of March 31, 2026, the total amount due under the TRA was $92.4 million and the Company has yet to make its first TRA payment.

Valiant Acquisition

On March 2, 2026, the Company completed the Valiant Acquisition, see Note 3 – Business Combination and Asset Acquisition. The Company accounted for the Valiant Acquisition as a business combination pursuant to ASC 805, which requires, among other things, that identifiable assets acquired and liabilities assumed be recognized at their acquisition date fair value. Any excess of consideration transferred over the estimated fair value of assets acquired, net of liabilities assumed, is recorded as goodwill. Additionally, the tax basis of the acquired net assets differed from their respective book bases, which is calculated at their acquisition date fair value. Accordingly, certain assets and liabilities retained their historical tax basis, while their fair values were stepped-up for financial reporting purposes in accordance with ASC 805. This resulted in temporary differences, related to identifiable assets and other fair value adjustments recognized in purchase accounting. As a result of these differences, the Company recorded a deferred tax liability of $22.2 million during the three months ended March 31, 2026, reflecting the future tax consequences of the reversal of these differences. This deferred tax liability is offset by a deferred tax asset recognized in connection with

the Common Unit Conversions, which gives rise to the future tax benefits expected to be realized by the Company. The deferred tax asset exceeds the deferred tax liability described above and, accordingly, the net impact of these items is presented within deferred tax assets in the accompanying condensed consolidated balance sheets.

v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests
3 Months Ended
Mar. 31, 2026
Stockholders' Equity Note [Abstract]  
Stockholders Equity and Redeemable Non-Controlling Interests

Note 12 – Stockholders’ Equity and Redeemable Non-Controlling Interests

Equity Structure Prior to the IPO

Prior to the IPO, members’ equity was inclusive of additional paid-in capital and retained earnings of Flowco LLC. The capital structure of Flowco LLC consisted of only one class of limited partnership interests, Class A units. As of January 15, 2025, Flowco LLC had 10,000,000 Class A units outstanding. There were no Class A units outstanding as of December 31, 2025

Post IPO and Current Equity Structure

The following table summarizes the capitalization and voting rights of the Company’s classes of stock as of March 31, 2026:

 

 

Authorized

 

 

Issued & Outstanding

 

 

Votes per Share

 

Economic Rights

Preferred stock

 

 

10,000,000

 

 

 

 

 

N/A

 

N/A

 

 

 

 

 

 

 

 

 

 

 

Common stock:

 

 

 

 

 

 

 

 

 

 

Class A

 

 

300,000,000

 

 

 

41,816,350

 

 

1

 

Yes

Class B

 

 

150,000,000

 

 

 

48,521,254

 

 

1

 

No

The Company’s board of directors (“Board of Directors”) is authorized to direct the Company to issue shares of preferred stock in one or more series and its discretion to determine the number and designation of such series and the powers, rights, preferences, privileges and restrictions, including voting rights, dividend rights, conversion rights, redemption privileges and liquidation preferences, of each series of preferred stock. Through March 31, 2026, no series of preferred stock have been issued.

Holders of shares of Class A common stock are entitled to receive dividends when and if declared by the Board of Directors out of funds legally available therefore, subject to any statutory or contractual restrictions on the payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding preferred stock. Upon dissolution or liquidation, after payment in full of all amounts required to be paid to creditors and to the holders of preferred stock having liquidation preferences, if any, the holders of shares of Class A common stock will be entitled to receive pro rata the remaining assets available for distribution. Holders of shares of Class A common stock do not have preemptive, subscription, redemption, or conversion rights. There are no redemption or sinking fund provisions applicable to the Class A common stock.

Except in certain limited circumstances, holders of Class B common stock do not have any right to receive dividends or to receive a distribution upon dissolution or liquidation. Additionally, holders of shares of Class B common stock do not have preemptive, subscription or redemption rights. There are no redemption or sinking fund provisions applicable to the Class B common stock. Any amendment of the Company’s amended and restated certificate of incorporation that gives holders of Class B common stock (1) any rights to receive dividends or any other kind of distribution, (2) any right to convert into or be exchanged for shares of Class A common stock, or (3) any other economic rights (except for payments in cash-in-lieu of receipt of fractional stock) will require, in addition to any stockholder approval required by applicable law, the affirmative vote of holders of a majority of the voting power of the outstanding shares of Class A common stock voting separately as a class. The Company must, at all times, maintain (i) a one-to-one ratio between the number of shares of Class A common stock issued by the Company and the number of LLC Interests owned by the Company, and (ii) maintain a one-to-one ratio between the number of shares of Class

B common stock owned by the Continuing Equity Owners and the number of LLC Interests owned by such Continuing Equity Owners.

Shares of Class B common stock will be issued in the future only to the extent necessary to maintain a one-to-one ratio between the number of LLC Interests held by the Continuing Equity Owners and the number of shares of Class B common stock issued to the Continuing Equity Owners. Shares of Class B common stock are transferable only together with an equal number of LLC Interests. Only permitted transferees of LLC Interests held by the Continuing Equity Owners will be permitted transferees of Class B common stock. Shares of Class B common stock are automatically transferred to Flowco Holdings upon the redemption or exchange of their LLC Interests pursuant to the terms of the Flowco LLC Agreement and such shares of Class B common stock will be canceled and may not be reissued.

The LLC Interests held by Continuing Equity Owners include a redemption right which may be settled by the Company, through the (1) issuance of a new share of Class A common stock for each LLC Interest redeemed or (2) settled by cash proceeds received from a qualifying offering of Class A common stock. The LLC Interests are classified as temporary equity as the cash settlements are not at the sole discretion of the Company.

Redemptions of LLC Interests

During the three months ended March 31, 2026, certain Continuing Equity Owners redeemed 12,041,729 of their Common Units of Flowco LLC, along with their corresponding shares of Class B common stock, in exchange for an equal number of shares of Class A common stock. Simultaneously, and in connection with these exchanges and redemptions, the Company canceled the exchanged shares of Class B common stock. As a result, the exchanged and redeemed LLC Interests are now considered to be within the control of the Company for accounting purposes, and the redeemable non-controlling interest associated with these redeemed shares was reclassified from temporary equity to permanent equity in the three months ended March 31, 2026.

As of March 31, 2026, the Company holds a 46.3% economic interest in Flowco LLC through its ownership of 41,816,350 LLC Interests but consolidates Flowco LLC as sole managing member. The remaining 48,521,254 LLC Interests, representing an 53.7% interest, are held by the Continuing Equity Owners.

Share Repurchase Program

On June 11, 2025, the Board of Directors authorized a $50 million share repurchase program (the “Repurchase Program”) to reacquire shares via open market purchase, privately negotiated transactions, or by other means in accordance with the regulations of the Securities and Exchange Commission. The Repurchase Program does not obligate the Company to repurchase any particular amount of shares and may be modified, suspended, or discontinued at any time. The timing of purchases and the number of shares repurchased under the Repurchase Program will depend on a variety of factors including price, trading volume, market conditions and corporate and regulatory requirements.

During the three months ended March 31, 2026, the Company repurchased 780,000 shares of Class A common stock under the Repurchase Program at an average price of $21.18 per share for a total cost of $16.5 million inclusive of commissions and fees. Accrued excise taxes from these repurchases were $0.2 million and is included within accrued expenses in the accompanying condensed consolidated balance sheets. As of March 31, 2026, all repurchased shares had been canceled and retired, resulting in a permanent reduction in both the number of shares outstanding and the Company’s total stockholders’ equity.

As of March 31, 2026, the remaining total available authorization under the Repurchase Program was approximately $18.2 million.

Redeemable Non-Controlling Interests

After the IPO, the Company became the sole managing member of Flowco LLC, and has the sole voting interest in, and control of the management of, Flowco LLC. As a result, the Company consolidates the financial results of Flowco LLC. The redeemable non-controlling interests on the accompanying condensed consolidated balance sheets represents the economic interest in Flowco LLC held by the Continuing Equity Owners, adjusted to equal the greater of (i) the carrying value of the redeemable non-controlling interest adjusted each reporting period for income or loss attributable to the redeemable non-controlling interest or (ii) the redemption value. The redemption value is calculated based on the arithmetic average of the volume weighted average prices of Class A common stock on the trading day immediately prior to the end of each reporting period. Remeasurements to the redemption value of the redeemable non-controlling interest are performed at each reporting period and any required adjustments are recorded as an allocation between permanent equity and temporary equity within the condensed consolidated balance sheets. The portion of the net income or loss attributable to redeemable non-controlling interest is reported as net income or loss attributable to non-controlling interests on our condensed consolidated statements of operations.

The ownership of the LLC Interests as of March 31, 2026, is summarized as follows:

 

 

March 31, 2026

 

December 31, 2025

 

 

Shares

 

 

Ownership %

 

Shares

 

 

Ownership %

Flowco Holdings interest in
    Flowco LLC

 

 

 

41,816,350

 

 

 

 

46.3

 

%

 

 

 

29,091,960

 

 

 

 

32.4

 

%

Continuing Equity Owners'
    interest in Flowco LLC

 

 

 

48,521,254

 

 

 

 

53.7

 

%

 

 

 

60,562,983

 

 

 

 

67.6

 

%

 

 

 

 

90,337,604

 

 

 

 

100.0

 

%

 

 

 

89,654,943

 

 

 

 

100.0

 

%

Distributions to Members

As a limited liability company treated as a partnership for income tax purposes, Flowco LLC does not incur significant federal, state or local income taxes, as these taxes are primarily the obligations of its members. Under the LLC Agreement, Flowco LLC is required to distribute cash, to the extent that Flowco LLC has cash available, on a pro rata basis to its members, including the Company, to the extent necessary to cover the Company’s tax liabilities, if any, with respect to each member’s share of Flowco LLC’s taxable earnings. Additionally, the Company may also, from time to time, make supplemental tax distributions to the extent a member, other than the Company, has an assumed tax liability in excess of the distributions made; however, these supplemental distributions must be made on a pro rata basis to all members, including the Company.

The following table summarizes total distributions made by Flowco LLC to the Continuing Equity Owners and the Company during the three months ended March 31, 2026 and 2025 (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Distributions to continuing equity owners

 

$

 

14,842

 

 

$

 

 

Distributions to the Company

 

 

 

7,332

 

 

 

 

 

 

 

$

 

22,174

 

 

$

 

 

v3.26.1
Earnings per Share
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Earnings per Share

Note 13 – Earnings per Share

Basic earnings per share is computed by dividing net income attributable to the Company by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted earnings per share is computed by adjusting the net income available to the Company and the weighted average shares outstanding to give effect to potentially dilutive securities. Shares of Class B common stock are not entitled to receive any distributions or dividends and are therefore excluded from this presentation since they are not participating securities.

Earnings per share is presented for the three months ended March 31, 2026 and for the period from after the IPO, January 16, 2025, to March 31, 2025. Prior to the IPO the membership structure consisted of Common Units and Class A Units. Flowco Holdings’ current capital structure is not reflective of the capital structure of Flowco LLC prior to the IPO and the Transactions. Therefore, earnings per share for the three months ended March 31, 2025, has been calculated based solely on the post-IPO period, as earnings per share is not meaningful for the period from January 1, 2025 to January 15, 2025, due to the different capital structure.

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted net income per share of Class A common stock for the periods following the Transactions:

(in thousands, except share and per share data)

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Numerator:

 

 

 

 

 

 

 

 

Net income attributable to Flowco Holdings, Basic

 

$

 

7,442

 

 

$

 

6,172

 

Add: Net income impact from assumed redemption of all LLC Interests to common stock

 

 

 

 

 

 

 

 

Less: Income tax expense on net income attributable to NCI at 22.2%

 

 

 

 

 

 

 

 

Net income attributable to Flowco Holdings, Diluted

 

$

 

7,442

 

 

$

 

6,172

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

Weighted average shares of common stock outstanding, Basic

 

 

 

31,620,520

 

 

 

 

25,721,620

 

Dilutive effects of:

 

 

 

 

 

 

 

 

LLC Interests that are exchangeable to common stock

 

 

 

 

 

 

 

 

Unvested RSUs and PRSUs

 

 

 

1,098,862

 

 

 

 

465,644

 

Weighted average shares of common stock outstanding, Diluted

 

 

 

32,719,382

 

 

 

 

26,187,264

 

 

 

 

 

 

 

 

 

 

Basic earnings per share

 

$

 

0.24

 

 

$

 

0.24

 

Diluted earnings per share

 

$

 

0.23

 

 

$

 

0.24

 

The Company did not add back the net income attributable to the redeemable non-controlling interests above due to the antidilutive impact to the diluted earnings per share calculation. Accordingly, the weighted average common shares outstanding in the diluted computation per share also excludes the inclusion of all outstanding LLC Interests assumed to be redeemed and exchanged with the shares of Class A common stock rather than cash-settle.

For the three months ended March 31, 2026 and for the period from January 16, 2025, to March 31, 2025, the impact of LLC Interests assumed to be redeemed in exchange for the issuance of Class A common stock was antidilutive and has been properly excluded from the computation of diluted earnings per share under the if-converted method. The impact of unvested RSUs was dilutive and has been included using the treasury stock method for the three months ended March 31, 2026 and for the period from January 16, 2025, to March 31, 2025.

v3.26.1
Stock-Based Compensation
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Stock-Based Compensation

Note 14 – Stock-Based Compensation

The Company’s 2025 Equity and Incentive Plan (the “Equity Plan”) provides common-stock-based awards to both employees and non-employee directors. The Equity Plan is administered by the Company’s Board of Directors and by the compensation committee with respect to other participants and authorizes the Company to grant incentive stock-based awards. To date, no more than 6,000,000 shares of Class A common stock in the aggregate may be issued under the Equity Plan in connection with incentive stock options. The Equity Plan permits the granting of various types of awards including, but not limited to, restricted stock units (“RSUs”) and performance stock units (“PRSUs”).

The Company accounts for stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation (“ASC 718”). The Company recognizes compensation expense on all stock-based awards on a straight-line basis, measured using their respective grant-date fair value. The Company accounts for forfeitures when they occur and recognize the impact to compensation expense accordingly.

The maximum number of shares that are subject to awards under the Equity Plan is subject to an annual increase equal to the lesser of 2% of the number of Class A shares common stock issued and outstanding on December 31 of the immediately preceding calendar year and an amount determined by our Board of Directors. As of March 31, 2026, 4,525,808 shares of Class A common stock are available for future grant under the Equity Plan. The following table summarizes compensation expense for RSUs and PRSUs for the three months ended March 31, 2026 and 2025. These costs are included in selling, general and administrative costs in the accompany condensed consolidated statements of operations.

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

RSUs

$

 

2,728

 

 

$

 

1,374

 

PRSUs

 

 

358

 

 

 

 

 

Total compensation expense

$

 

3,086

 

 

$

 

1,374

 

Restricted Stock Units

The RSU awards granted to the Company’s executives and employees generally vest over three-year period, either vesting ratably in equal tranches over the vesting period or cliff vest on the third anniversary of the award grant date, with accelerated vesting upon a qualifying change in control of the Company. The RSU awards granted to non-employee directors vest in twelve equal installments on each of the first twelve quarterly anniversaries following the grant date of the award, subject to such non-employee director continuing in service through such date. Each RSU represents a contingent right to receive one share of Class A Common Stock.

The following table summarizes the RSU award activity under the Equity Plan for the three months ended March 31, 2026:

 

Resricted Stock Units

 

 

Number of
Units

 

 

Weighted Average Grant Date Fair Value

 

Unvested as of December 31, 2025

 

 

585,318

 

 

$

 

29.71

 

Granted

 

 

799,813

 

 

 

 

18.74

 

Vested

 

 

(7,812

)

 

 

 

29.75

 

Forfeited

 

 

 

 

 

 

 

Unvested as of March 31, 2026

 

 

1,377,319

 

 

 

 

23.34

 

There was approximately $24.9 million of unrecognized compensation expense relating to the unvested RSUs as of March 31, 2026. The unrecognized compensation expense will be recognized over the weighted average remaining vesting period of 1.9 years.

Performance Restricted Stock Units

The PRSU awards are granted to the Company’s executive officers. Under these awards, the number of shares vested and earned is typically determined at the end of a three-year performance period based on the total stockholder return of the Company’s common stock (“TSR”). The number of shares earned may range from 0% to 200% of the target units set forth in the applicable award agreement and is determined at the end of the performance period conditioned upon continued service and the Company’s achievement of certain predefined targets as defined in the underlying PRSU agreements. PRSUs generally cliff vest upon the conclusion of the three-year performance period subject to review and approval of the compensation committee. As the TSR target represents a market condition, the Company recognizes compensation expense for the PRSUs on a straight-line basis over the requisite service period, regardless of whether the market condition is ultimately achieved, provided the requisite service is rendered.

The following table summarizes the PRSU award activity under the Equity Plan for the three months ended March 31, 2026:

 

Performance Resricted Stock Units

 

 

Number of
Units

 

 

Weighted Average Grant Date Fair Value

 

Unvested as of December 31, 2025

 

 

 

 

$

 

 

Granted

 

 

202,089

 

 

 

 

20.40

 

Vested

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

Unvested as of March 31, 2026

 

 

202,089

 

 

 

 

20.40

 

There was approximately $3.8 million of unrecognized compensation expense relating to the unvested PRSUs as of March 31, 2026. The unrecognized compensation expense will be recognized over the weighted average remaining vesting period of 2.8 years.

v3.26.1
Employee Benefit Plan
3 Months Ended
Mar. 31, 2026
Retirement Benefits [Abstract]  
Employee Benefit Plan

Note 15 – Employee Benefit Plan

The Company maintains a 401(k) retirement savings plan for the employees that meet certain eligibility requirements. The Internal Revenue Code allows eligible employees to defer a portion of their compensation, within prescribed limits, on a pre-tax basis through contributions to the 401(k) plan. Currently, the Company matches 80 to 100% of an employee’s contribution to the 401(k) plan, with the matching contribution from the Company being capped at 4% of the employee’s compensation. These matching contributions vest immediately.

The Company’s matching contributions amounted to approximately $1.0 million and $1.0 million during the three months ended March 31, 2026 and 2025, respectively.

v3.26.1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 16 – Commitments and Contingencies

The Company is, and from time to time may be, subject to various claims and legal proceedings which arise in the ordinary course of business. In the opinion of management, there are no legal matters that are likely to have a material adverse effect on the Company’s condensed consolidated financial position, results of operations or cash flows. The Company has insurance coverage that covers employment practices and other fiduciary liabilities on employees.

v3.26.1
Segment Information
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Information

Note 17 – Segment Information

Our operations are primarily based in the United States. All material revenues of the Company are derived from the United States. Substantially all long-lived assets of the Company are located in the U.S.

The Company identifies reportable operating segments based on management’s structure, the customer’s application of its products and services offered by each and the financial data utilized by the Company’s Chief Executive Officer

(the chief operating decision maker or “CODM”) to assess segment performance and allocate resources among segments. The Company’s two reportable operating segments are as follows:

Production Solutions: relates to rental, sale and services related to high pressure gas lift, electric submersible pump lift, conventional gas lift and plunger lift. This segment includes rental, sales, and service revenues.
Natural Gas Technologies: relates to the design, manufacturing, rental, sale and servicing of vapor recovery and natural gas systems. This segment includes rental, sales, service revenues and emissions management and monetization technology.

Corporate headquarters and certain functional departments do not earn revenues but incur costs which do not constitute business activities. Therefore, these corporate headquarters and certain functional departments do not qualify as an operating segment and have been included within corporate and other, which is also not considered a reportable segment. Corporate and other includes (i) corporate and overhead costs, and (ii) capitalized costs related to the IPO and debt issuance and does not include any immaterial and aggregated operating segments.

The CODM assesses segment performances and allocates resources based on profitability. The CODM evaluates operating performance and decides how to allocate resources based on segment profit or loss, which is equivalent to segment income from operations, as well as Adjusted EBITDA, a non-GAAP measure defined as adjusted earnings before interest, income taxes, depreciation and amortization. The CODM uses the segment profit or loss for each segment predominantly in the annual budget and forecasting process. The CODM considers quarter-to-quarter variances on a sequential basis when making decisions about the allocation of operating and capital resources to each segment.

The below tables contain revenues and certain expenses regularly presented to the CODM in order to make decisions regarding the Company's business, including resource allocation and performance assessments, as well as the current focus in compliance with ASC 280, Segment Reporting, for the periods presented (in thousands):

 

Three Months Ended March 31, 2026

 

 

 

Production Solutions

 

 

 

Natural Gas Technologies

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenues from external customers

$

 

140,163

 

 

$

 

69,367

 

 

$

 

209,530

 

Intersegment revenues

 

 

 

 

 

 

11,263

 

 

 

 

11,263

 

Total revenues

 

 

140,163

 

 

 

 

80,630

 

 

 

 

220,793

 

Elimination of intersegment revenue

 

 

 

 

 

 

 

 

 

 

(11,263

)

Total consolidated revenues

 

 

 

 

 

 

 

 

 

 

209,530

 

Less:

 

 

 

 

 

 

 

 

 

 

 

Cost of revenues from external customers (1)

 

 

62,499

 

 

 

 

32,457

 

 

 

 

94,956

 

Intersegment cost of revenue

 

 

39

 

 

 

 

11,224

 

 

 

 

11,263

 

Total cost of revenues

 

 

62,538

 

 

 

 

43,681

 

 

 

 

106,219

 

Elimination of intersegment cost of revenue

 

 

 

 

 

 

 

 

 

 

(11,263

)

Total consolidated cost of revenue

 

 

 

 

 

 

 

 

 

 

94,956

 

Selling, general and administrative expenses (1)

 

 

16,004

 

 

 

 

7,225

 

 

 

 

23,229

 

Depreciation and amortization (1)

 

 

25,899

 

 

 

 

15,587

 

 

 

 

41,486

 

(Gain) loss on sale of equipment

 

 

314

 

 

 

 

(4

)

 

 

 

310

 

Segment profit

$

 

35,408

 

 

$

 

14,141

 

 

 

 

49,549

 

Corporate expenses (2)

 

 

 

 

 

 

 

 

 

 

(13,256

)

Total operating income

 

 

 

 

 

 

 

 

 

 

36,293

 

Interest expense

 

 

 

 

 

 

 

 

 

 

(4,348

)

Other expense

 

 

 

 

 

 

 

 

 

 

(461

)

Income before provision for income taxes

 

 

 

 

 

 

 

 

$

 

31,484

 

____________________________

(1) Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.

(2) Comprised primarily of expenses not allocated to our reportable segments.

 

 

Three Months Ended March 31, 2025

 

 

 

Production Solutions

 

 

 

Natural Gas Technologies

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenues from external customers

$

 

115,992

 

 

$

 

76,358

 

 

$

 

192,350

 

Intersegment revenues

 

 

 

 

 

 

9,139

 

 

 

 

9,139

 

Total revenues

 

 

115,992

 

 

 

 

85,497

 

 

 

 

201,489

 

Elimination of intersegment revenue

 

 

 

 

 

 

 

 

 

 

(9,139

)

Total consolidated revenues

 

 

 

 

 

 

 

 

 

 

192,350

 

Less:

 

 

 

 

 

 

 

 

 

 

 

Cost of revenues from external customers (1)

 

 

52,323

 

 

 

 

40,094

 

 

 

 

92,417

 

Intersegment cost of revenue

 

 

 

 

 

 

9,139

 

 

 

 

9,139

 

Total cost of revenues

 

 

52,323

 

 

 

 

49,233

 

 

 

 

101,556

 

Elimination of intersegment cost of revenue

 

 

 

 

 

 

 

 

 

 

(9,139

)

Total consolidated cost of revenue

 

 

 

 

 

 

 

 

 

 

92,417

 

Selling, general and administrative expenses (1)

 

 

14,677

 

 

 

 

10,054

 

 

 

 

24,731

 

Depreciation and amortization (1)

 

 

19,614

 

 

 

 

14,499

 

 

 

 

34,113

 

(Gain) loss on sale of equipment

 

 

46

 

 

 

 

(91

)

 

 

 

(45

)

Segment profit

$

 

29,332

 

 

$

 

11,802

 

 

 

 

41,134

 

Corporate expenses (2)

 

 

 

 

 

 

 

 

 

 

(5,809

)

Total operating income

 

 

 

 

 

 

 

 

 

 

35,325

 

Interest expense

 

 

 

 

 

 

 

 

 

 

(5,365

)

Other expense

 

 

 

 

 

 

 

 

 

 

(267

)

Income before provision for income taxes

 

 

 

 

 

 

 

 

$

 

29,693

 

____________________________

(1) Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.

(2) Comprised primarily of expenses not allocated to our reportable segments.

The following tables set forth certain selected financial information for our operating segments for the periods presented (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Segment capital expenditures:

 

 

 

 

 

 

 

 

Production Solutions

 

$

 

19,106

 

 

$

 

11,381

 

Natural Gas Technologies

 

 

 

7,271

 

 

 

 

16,469

 

Total segment capital expenditures

 

 

 

26,377

 

 

 

 

27,850

 

Corporate and other

 

 

 

8

 

 

 

 

 

Total capital expenditures

 

$

 

26,385

 

 

$

 

27,850

 

 

 

 

As of March 31,

 

 

 

2026

 

 

2025

 

Segment assets:

 

 

 

 

 

 

 

 

Production Solutions

 

$

 

1,169,341

 

 

$

 

895,605

 

Natural Gas Technologies

 

 

 

804,606

 

 

 

 

748,910

 

Total segment assets

 

 

 

1,973,947

 

 

 

 

1,644,515

 

Eliminations

 

 

 

(132,408

)

 

 

 

(52,400

)

Corporate and other

 

 

 

56,295

 

 

 

 

13,695

 

Total assets

 

$

 

1,897,834

 

 

$

 

1,605,810

 

v3.26.1
Subsequent Events
3 Months Ended
Mar. 31, 2026
Subsequent Events [Abstract]  
Subsequent Events

Note 18 – Subsequent Events

On April 1, 2026, certain employees received RSU awards totaling 27,009 units and with an aggregate grant date fair value of approximately $0.5 million.

On April 30, 2026, a certain non-employee director received RSU awards totaling 3,625 units and with an aggregate grant date fair value of approximately $0.1 million.

On May 1, 2026, the Company’s Board of Directors approved a quarterly cash dividend for the Company’s shares of Class A common stock. The dividend for each share of Class A common stock will be $0.09 per share payable to holders of Class A common stock of record as of the close of business on May 15, 2026, and will be paid on May 27, 2026. Flowco LLC will also make a corresponding distribution of $0.09 per unit to its common unit holders.

v3.26.1
Summary of Significant Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

The unaudited condensed consolidated financial statements accompanying these notes include the financial statements of the Company, all entities that are wholly owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances have been eliminated in the consolidation process. The unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the instructions to Rule 10-01 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial statements.

These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Annual Report. In the opinion of management, the accompanying unaudited condensed financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of its financial position, results of operations, and cash flows for the periods presented. The operating results for the interim periods presented are not necessarily indicative of the results expected for the full year.

Principles of Consolidation

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of the Company, Flowco LLC and its consolidated subsidiaries. Flowco LLC meets the definition of a variable interest entity (“VIE”) for which the Company is considered as the primary beneficiary due to its sole decision-making authority that controls significant activities of Flowco LLC and its obligation to absorb losses and receive benefits of the operations of Flowco LLC.

The redeemable non-controlling interests in the condensed consolidated statements of income for the three months ended March 31, 2026, represent the portion of earnings attributable to the economic interest in Flowco LLC held by the Continuing Equity Owners. The redeemable non-controlling interests in the condensed consolidated balance sheets as of March 31, 2026, represents the portion of the net assets of the Company attributable to the Continuing Equity Owners, based on the portion of the LLC Interests owned by such unit holders. As of March 31, 2026, the combined economic interest of redeemable non-controlling interests was 53.7%.

Use of Estimates

Use of Estimates

In preparing financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and

liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Items subject to estimates and assumptions include revenue recognition, allowance for credit losses, inventory reserve, impairment of goodwill, intangible assets and long-lived assets, stock-based compensation, useful lives of property, plant and equipment and intangible assets, estimation of contingencies, the incremental borrowing rate applied in lease accounting, the fair value of equity awards, tax valuation allowance and probability of making payments under the TRA (as defined in Note 11 – Income Taxes and Tax Receivable Agreement), among others. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the result of which forms the basis for making judgments about the carrying values of assets and liabilities, and measurement of revenues and expenses. To the extent there are material differences between these estimates, judgments, or assumptions and actual results, the Company’s condensed consolidated financial statements will be affected.

Fair Value Measurements

Fair Value Measurements

Accounting standards applicable to fair value measurements establish a framework for measuring fair value and stipulate disclosures about fair-value measurements. The standards apply to recurring and non-recurring financial and non-financial assets and liabilities that require or permit fair-value measurements. Among the required disclosures is the fair-value hierarchy of inputs the Company uses to value an asset or a liability. The three levels of the fair-value hierarchy are described as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access at the measurement date.
Level 2 inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for the asset or liability.

As of March 31, 2026, and December 31, 2025, the Company’s financial instruments primarily consisted of cash and cash equivalents, trade accounts receivable, trade accounts payable, and long-term debt. The book values of cash and cash equivalents, trade accounts receivable, and trade accounts payable are representative of fair value due to their short-term maturities. Our five-year senior secured revolving credit facility (the “Revolving Credit Facility”) applies floating interest rates to amounts drawn under the facility; therefore, the carrying amount of our Revolving Credit Facility also approximates its fair value.

Recurring Fair Value Measurements

The Company did not have any assets or liabilities that were measured at fair value on a recurring basis as of March 31, 2026.

Non-Recurring Fair Value Measurements

The Company’s nonrecurring fair value measurements as of March 31, 2026 primarily relate to assets acquired and liabilities assumed in the Valiant transaction. These assets and liabilities were recorded at their estimated fair values as of their acquisition date. For more information, see Note 3 – Business Combination and Asset Acquisition.

Property, Plant and Equipment, Net

Property, Plant and Equipment, Net

Property, plant and equipment, net are stated at cost, net of accumulated depreciation. Depreciation of property, plant and equipment is provided over the estimated useful lives of the respective assets or groups of assets, using the straight-line method. Any property, plant and equipment acquired in connection with a business combination will be recorded

at its fair value as of the acquisition date and depreciated over its remaining economic useful life using the straight-line method.

Expenditures for additions, major renewals, and betterments are capitalized, and expenditures for maintenance and repairs are charged to earnings as incurred. The estimated useful lives of major asset categories, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition) are as follows:

Buildings

 

40 years

Compressor and related equipment

 

10-15 years

Machinery and equipment

 

1-15 years

Furniture, fixtures and office equipment

 

3-7 years

Software

 

3-5 years

Vehicles

 

5 years

Land

 

Unlimited

Leasehold improvements

 

Lesser of useful life or lease term

When assets are retired or otherwise disposed of, the cost and the applicable accumulated depreciation is removed from the respective accounts and the resulting gain or loss is reflected in earnings.

Intangible Assets Other Than Goodwill

Intangible Assets Other Than Goodwill

Intangible assets that have finite useful lives are measured at cost less accumulated amortization and impairment losses, if any. Subsequent expenditures for intangible assets are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets. The Company's intangible assets, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition), are amortized using the straight-line method over their respective estimated useful lives below:

Trade Names

 

10 years

Customer Relationships

 

3-14 years

Customer Contracts

 

10 years

Non-compete agreement

 

3 years

Patent

 

20 years

Developed Technology

 

10-20 years

Recently Adopted Accounting Standards and New Accounting Pronouncements to be Adopted

New Accounting Pronouncements to be Adopted

In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregated of Income Statement Expenses. ASU 2024-03 requires companies to disclose, in the notes to the financial statements, specific information about certain costs and expenses at each interim and annual reporting period. This includes disclosing amounts related to employee compensation, depreciation, and intangible asset amortization. In addition, companies will need to provide qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. ASU 2024-03 is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Implementation of ASU 2024-03 may be applied prospectively or retrospectively. The Company is still considering the impact of ASU 2024-03 on its consolidated financial statements.

In May 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity. ASU 2025-03 provides

clarifying guidance on determining the accounting acquirer in certain transactions involving VIEs. This update aims to improve consistency and comparability in financial reporting and will be effective for annual periods beginning after December 15, 2026, including interim periods within those annual periods. Early adoption is permitted. Implementation of ASU 2025-03 requires a prospective application. The Company is currently reviewing the provisions of this update and does not expect the adoption of ASU 2025-03 to have a material impact on its consolidated financial statements.

In September 2025, the FASB issued ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software. ASU 2025-06 aims to better align current software development processes when considering capitalization of internal-use software costs. ASU 2025-06 is effective for public business entities for fiscal years beginning after December 15, 2027 and interim periods within those annual periods. The Company is currently evaluating the impact on its consolidated financial statements.

The Company considers the applicability and impact of all ASUs. ASUs not listed above were evaluated and determined to either be not applicable, already adopted and disclosed or not material upon adoption.

v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives of Major Asset Categories The estimated useful lives of major asset categories, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition) are as follows:

Buildings

 

40 years

Compressor and related equipment

 

10-15 years

Machinery and equipment

 

1-15 years

Furniture, fixtures and office equipment

 

3-7 years

Software

 

3-5 years

Vehicles

 

5 years

Land

 

Unlimited

Leasehold improvements

 

Lesser of useful life or lease term

Schedule of Intangible Assets Amortized using the Straight Line Method Over their Respective Useful Lives The Company's intangible assets, which have been updated to incorporate the assets acquired from the Valiant Acquisition (described within Note 3 – Business Combination and Asset Acquisition), are amortized using the straight-line method over their respective estimated useful lives below:

Trade Names

 

10 years

Customer Relationships

 

3-14 years

Customer Contracts

 

10 years

Non-compete agreement

 

3 years

Patent

 

20 years

Developed Technology

 

10-20 years

v3.26.1
Business Combinations and Asset Acquisition (Tables)
3 Months Ended
Mar. 31, 2026
Valiant Artificial Lift Solutions, LLC  
Business Combination [Line Items]  
Schedule of Assets Acquired and Liabilities Assumed

The following table presents the preliminary purchase price allocation of the acquisition date fair value of the major classes of the assets acquired and liabilities assumed as of March 2, 2026 (in thousands):

 

As of March 2,
2026

 

Assets acquired:

 

 

 

Cash and cash equivalents

$

 

121,312

 

Accounts receivable, net

 

 

30,590

 

Inventories

 

 

35,484

 

Other current assets

 

 

1,287

 

Property, plant and equipment

 

 

59,699

 

Operating lease right-of-use assets

 

 

617

 

Finance lease right-of-use assets

 

 

384

 

Intangible assets

 

 

51,000

 

Total assets acquired

 

 

300,373

 

Liabilities assumed:

 

 

 

Accounts payable

 

 

6,446

 

Accrued expenses

 

 

6,061

 

Deferred revenue

 

 

4,336

 

Operating lease obligations

 

 

617

 

Finance lease obligations

 

 

384

 

Deferred tax liability

 

 

22,188

 

Total liabilities assumed

 

 

40,032

 

Total identifiable net assets

 

 

260,341

 

Goodwill

 

 

55,556

 

Total purchase price

$

 

315,897

 

Schedule of Intangible Assets And Amortization Periods Identifiable intangible assets and their amortization periods are estimated as follows (in thousands):

 

Cost Basis

 

 

Useful Life (years)

Non-compete agreement

$

 

4,700

 

 

3

Trade name

 

 

11,100

 

 

10

Customer relationships

 

 

25,000

 

 

8

Customer contract

 

 

10,200

 

 

10

$

 

51,000

 

 

 

Schedule of Acquisition Consideration

The following table sets forth the acquisition consideration for the Valiant Acquisition as of March 2, 2026 (in thousands):

 

As of March 2,
2026

 

Cash consideration, excluding Valiant's cash on hand

$

 

170,000

 

Cash consideration for Valiant's cash on hand

 

 

113,076

 

Equity consideration

 

 

32,821

 

Total purchase price

$

 

315,897

 

Schedule of Certain Unaudited Pro Forma Financial Information The following table sets forth the unaudited supplemental pro forma financial information for the three months ended March 31, 2026 and 2025, as if the Company had completed the Valiant Acquisition on January 1, 2025 (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Pro forma revenue

 

$

 

230,456

 

 

$

 

219,442

 

Pro forma net income

 

$

 

32,669

 

 

$

 

33,700

 

Archrock, Inc.  
Business Combination [Line Items]  
Schedule of Purchase Price Allocation Related to Acquisition

The purchase price allocation related to the Archrock acquisition is as follows (in thousands):

 

Cost Basis

 

 

Useful Life (years)

 

Property, plant and equipment

$

 

68,903

 

 

 

7 15

 

Intangible assets - customer contracts

 

 

1,925

 

 

 

 

3

 

Inventory

 

 

172

 

 

 

N/A

 

Total consideration transferred

$

 

71,000

 

 

 

 

 

v3.26.1
Revenue Recognition (Tables)
3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Revenues

The following table presents our third-party revenue from contracts with customers by reportable segment (see Note 17 – Segment Information) and disaggregated by major product and service lines, timing of revenue recognition, and geographical markets for the three months ended March 31, 2026 (in thousands):

 

 

Three Months Ended March 31, 2026

 

Segments

 

Production
Solutions

 

 

Natural Gas
Technologies

 

 

Other and Eliminations

 

 

Total

 

Major Product/Service Lines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Surface Equipment (1)

 

$

 

70,027

 

 

$

 

 

 

$

 

 

 

$

 

70,027

 

Downhole Components

 

 

 

70,136

 

 

 

 

 

 

 

 

 

 

 

 

70,136

 

Vapor Recovery (1)

 

 

 

 

 

 

 

62,111

 

 

 

 

(43

)

 

 

 

62,068

 

Natural Gas Systems

 

 

 

 

 

 

 

18,519

 

 

 

 

(11,220

)

 

 

 

7,299

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

Timing of Revenue Recognition

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods and services transferred at a point in time

 

$

 

65,446

 

 

$

 

33,474

 

 

$

 

(11,263

)

 

$

 

87,657

 

Services transferred over time

 

 

 

74,717

 

 

 

 

47,156

 

 

 

 

 

 

 

 

121,873

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

Geographical Markets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

$

 

138,341

 

 

$

 

80,325

 

 

$

 

(11,263

)

 

$

 

207,403

 

International

 

 

 

1,822

 

 

 

 

305

 

 

 

 

 

 

 

 

2,127

 

Total

 

$

 

140,163

 

 

$

 

80,630

 

 

$

 

(11,263

)

 

$

 

209,530

 

____________________________

(1) All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.

The following table presents our third-party revenue from contracts with customers by reportable segment (see Note 17 – Segment Information) and disaggregated by major product and service lines, timing of revenue recognition, and geographical markets for the three months ended March 31, 2025 (in thousands):

 

 

Three Months Ended March 31, 2025

 

Segments

 

Production
Solutions

 

 

Natural Gas
Technologies

 

 

Other and Eliminations

 

 

Total

 

Major Product/Service Lines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Surface Equipment (1)

 

$

 

54,598

 

 

$

 

 

 

$

 

 

 

$

 

54,598

 

Downhole Components

 

 

 

61,394

 

 

 

 

 

 

 

 

 

 

 

 

61,394

 

Vapor Recovery (1)

 

 

 

 

 

 

 

56,616

 

 

 

 

(45

)

 

 

 

56,571

 

Natural Gas Systems

 

 

 

 

 

 

 

28,881

 

 

 

 

(9,094

)

 

 

 

19,787

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

Timing of Revenue Recognition

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods and services transferred at a point in time

 

$

 

61,394

 

 

$

 

42,799

 

 

$

 

(9,139

)

 

$

 

95,054

 

Services transferred over time

 

 

 

54,598

 

 

 

 

42,698

 

 

 

 

 

 

 

 

97,296

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

Geographical Markets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

$

 

113,458

 

 

$

 

85,298

 

 

$

 

(9,139

)

 

$

 

189,617

 

International

 

 

 

2,534

 

 

 

 

199

 

 

 

 

 

 

 

 

2,733

 

Total

 

$

 

115,992

 

 

$

 

85,497

 

 

$

 

(9,139

)

 

$

 

192,350

 

___________________________

(1) All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.

v3.26.1
Inventory (Tables)
3 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
Schedule of Inventory

Inventory consists of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Components, parts and materials

 

$

 

93,540

 

 

$

 

86,503

 

Finished goods

 

 

 

81,719

 

 

 

 

50,944

 

Work in progress

 

 

 

16,813

 

 

 

 

17,801

 

Inventory

 

 

 

192,072

 

 

 

 

155,248

 

Less: inventory allowance

 

 

 

(6,100

)

 

 

 

(5,658

)

Inventory, net

 

$

 

185,972

 

 

$

 

149,590

 

v3.26.1
Property, Plant and Equipment (Tables)
3 Months Ended
Mar. 31, 2026
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment

Property, plant and equipment consist of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Land

 

$

 

1,822

 

 

$

 

1,822

 

Buildings

 

 

 

3,293

 

 

 

 

3,257

 

Furniture and fixtures

 

 

 

6,363

 

 

 

 

5,983

 

Software

 

 

 

7,719

 

 

 

 

7,719

 

Machinery and equipment

 

 

 

1,132,072

 

 

 

 

1,049,872

 

Vehicles

 

 

 

6,194

 

 

 

 

6,192

 

Leasehold improvements

 

 

 

10,910

 

 

 

 

10,509

 

Construction in progress

 

 

 

5,875

 

 

 

 

3,175

 

Property, plant and equipment

 

 

 

1,174,248

 

 

 

 

1,088,529

 

Less: accumulated depreciation

 

 

 

(320,386

)

 

 

 

(290,995

)

Property, plant and equipment, net

 

$

 

853,862

 

 

$

 

797,534

 

v3.26.1
Leases (Tables)
3 Months Ended
Mar. 31, 2026
Leases [Abstract]  
Schedule of Condensed Consolidated Balance Sheet Operating and Finance Leases

The condensed consolidated balance sheets consist of the following amounts relating to operating and finance leases (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Operating right-of-use assets

 

 

 

 

 

 

 

 

Real property

 

$

 

16,871

 

 

$

 

17,556

 

 

$

 

16,871

 

 

$

 

17,556

 

Operating lease liabilities

 

 

 

 

 

 

 

 

Current

 

$

 

8,354

 

 

$

 

8,004

 

Non-current

 

 

 

8,733

 

 

 

 

9,783

 

 

$

 

17,087

 

 

$

 

17,787

 

 

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Finance right-of-use assets

 

 

 

 

 

 

 

 

Vehicles

 

$

 

25,098

 

 

$

 

25,861

 

 

$

 

25,098

 

 

$

 

25,861

 

Finance lease liabilities

 

 

 

 

 

 

 

 

Current

 

$

 

13,010

 

 

$

 

12,895

 

Non-current

 

 

 

9,851

 

 

 

 

10,862

 

 

$

 

22,861

 

 

$

 

23,757

 

Schedule of Condensed Consolidated Statements of Operations

The condensed consolidated statements of operations consist of the following amounts relating to leases (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Amortization of real property operating
   right-of-use assets

 

 

 

 

 

 

 

 

(included in general and administrative expenses)

 

$

 

2,542

 

 

$

 

2,052

 

Interest expense (recovery) of vehicles finance
   right-of-use assets

 

 

 

 

 

 

 

 

(included in interest expense)

 

$

 

383

 

 

$

 

1,037

 

Depreciation of vehicles finance right-of-use assets

 

 

 

 

 

 

 

 

(included in depreciation and amortization)

 

$

 

3,481

 

 

$

 

2,154

 

 

 

 

 

 

 

 

 

 

Variable lease expense

 

$

 

 

 

$

 

 

Short-term lease expense

 

$

 

420

 

 

$

 

225

 

Schedule of Total Cash Outflows Leases

The below table shows the total cash outflows for leases for the periods presented (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Operating cash flows from operating leases

 

$

 

2,804

 

 

$

 

1,848

 

Financing cash flows from finance leases

 

 

 

4,055

 

 

 

 

2,829

 

Total cash outflows for leases

 

$

 

6,859

 

 

$

 

4,677

 

Schedule of Operating and Finance Lease Payments Maturity

The table below reconciles the undiscounted future minimum operating and finance lease payments to the operating and finance lease liabilities recorded on the balance sheet as of March 31, 2026 (in thousands):

 

 

Operating
Lease

 

 

Finance
Lease

 

Remainder of 2026

 

$

 

7,082

 

 

$

 

11,065

 

2027

 

 

 

5,768

 

 

 

 

9,286

 

2028

 

 

 

2,866

 

 

 

 

3,255

 

2029

 

 

 

1,620

 

 

 

 

434

 

2030

 

 

 

886

 

 

 

 

157

 

Thereafter

 

 

 

631

 

 

 

 

33

 

Total future minimum lease payments

 

 

 

18,853

 

 

 

 

24,230

 

Less: Amount of lease payments representing
   interest

 

 

 

(1,766

)

 

 

 

(1,369

)

Present values of future minimum lease payments

 

$

 

17,087

 

 

$

 

22,861

 

Scheduled Future Minimum Lease Payments Received

Scheduled future minimum lease payments to be received by the Company as of March 31, 2026 for each of the next five years is as follows (in thousands):

 

 

Amount

 

Remainder of 2026

 

$

 

154,205

 

2027

 

 

 

85,497

 

2028

 

 

 

25,127

 

2029

 

 

 

2,152

 

2030

 

 

 

 

Thereafter

 

 

 

 

Total

 

$

 

266,981

 

v3.26.1
Goodwill and Intangible Assets, Net (Tables)
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Goodwill

The following table summarizes the activity in goodwill balance for periods presented below (in thousands):

 

 

Natural Gas Technologies

 

 

Production Solutions

 

 

Total

 

 

 

Goodwill

 

 

Accumulated
Impairment
Losses

 

 

Goodwill, net of
Accumulated
Impairment

 

 

Goodwill

 

 

Accumulated
Impairment
Losses

 

 

Goodwill, net of
Accumulated
Impairment

 

 

Goodwill, net of
Accumulated
Impairment

 

Balance as of December 31, 2024

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

Additions to goodwill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goodwill impairment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of March 31, 2025

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of December 31, 2025

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

188,739

 

 

$

 

(5,372

)

 

$

 

183,367

 

 

$

 

249,692

 

Additions to goodwill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55,556

 

 

 

 

 

 

 

 

55,556

 

 

 

 

55,556

 

Goodwill impairment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance as of March 31, 2026

 

$

 

66,325

 

 

$

 

 

 

$

 

66,325

 

 

$

 

244,295

 

 

$

 

(5,372

)

 

$

 

238,923

 

 

$

 

305,248

 

Schedule of Intangible Assets, Net

Intangible assets, net, consist of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

As of March 31, 2026

 

 

As of December 31, 2025

 

 

 

Gross
Carrying
Value

 

 

Accumulated
Amortization

 

 

Net
Carrying
Value

 

 

Gross
Carrying
Value

 

 

Accumulated
Amortization

 

 

Net
Carrying
Value

 

Developed technology

 

$

 

97,350

 

 

 

 

(18,424

)

 

$

 

78,926

 

 

$

 

97,354

 

 

$

 

(16,584

)

 

$

 

80,770

 

Trade name

 

 

 

72,110

 

 

 

 

(13,564

)

 

 

 

58,546

 

 

 

 

61,010

 

 

 

 

(11,946

)

 

 

 

49,064

 

Customer relationships

 

 

 

195,264

 

 

 

 

(33,378

)

 

 

 

161,886

 

 

 

 

170,264

 

 

 

 

(28,659

)

 

 

 

141,605

 

Non-compete agreement

 

 

 

6,748

 

 

 

 

(1,098

)

 

 

 

5,650

 

 

 

 

2,048

 

 

 

 

(796

)

 

 

 

1,252

 

Patent

 

 

 

897

 

 

 

 

(24

)

 

 

 

873

 

 

 

 

764

 

 

 

 

(18

)

 

 

 

746

 

Customer contracts

 

 

 

10,200

 

 

 

 

(89

)

 

 

 

10,111

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

$

 

382,569

 

 

$

 

(66,577

)

 

$

 

315,992

 

 

$

 

331,440

 

 

$

 

(58,003

)

 

$

 

273,437

 

Schedule of Weighted Average Remaining Useful Lives of Company's Intangible Assets

As of March 31, 2026, the weighted average remaining useful lives for the Company's intangible assets are as follows:

Developed technology

 

12.6 Years

Trade name

 

8.1 Years

Customer relationships

 

8.2 Years

Non-compete agreement

 

2.5 Years

Patent

 

18.3 Years

Customer contracts

 

9.4 Years

Schedule of Estimated Future Amortization Expense Estimated future amortization expense as of March 31, 2026 for each of the next five years and thereafter is as follows (in thousands):

Remainder of 2026

$

 

29,113

 

2027

 

 

38,704

 

2028

 

 

37,232

 

2029

 

 

34,908

 

2030

 

 

33,646

 

Thereafter

 

 

142,389

 

$

 

315,992

 

v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements (Tables)
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Summary of Change in Accounts Receivable Allowance for Credit Losses

The following table summarizes the change in the accounts receivable allowance for credit losses for the periods presented (in thousands):

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

Accounts receivable allowance for credit losses,
   beginning of period

 

$

 

1,079

 

 

$

 

1,169

 

Write-offs

 

 

 

314

 

 

 

 

(319

)

Expense

 

 

 

(109

)

 

 

 

456

 

Accounts receivable allowance for credit losses,
   end of period

 

$

 

1,284

 

 

$

 

1,306

 

Schedule of Accounts Receivable and Contract Liabilities from Contracts with Customers

The following table provides information about accounts receivable and deferred revenues from contracts with customers (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Accounts receivable, net

 

$

 

146,068

 

 

$

 

100,465

 

Deferred revenue

 

$

 

16,732

 

 

$

 

7,376

 

The following table presents a reconciliation of contract liabilities for the periods presented (in thousands):

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

Deferred revenue, beginning of period

 

$

 

7,376

 

 

$

 

8,002

 

Deposits received

 

 

 

13,433

 

 

 

 

7,735

 

Revenue recognized

 

 

 

(4,077

)

 

 

 

(8,159

)

Deferred revenue, end of period

 

$

 

16,732

 

 

$

 

7,578

 

 

Schedule of Accrued Liabilities

Accrued liabilities as of March 31, 2026 and December 31, 2025 consisted of the following (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Accrued payroll and employee expenses

 

$

 

20,501

 

 

$

 

20,167

 

Accrued taxes

 

 

 

6,295

 

 

 

 

1,916

 

Customer deposits

 

 

 

2,905

 

 

 

 

480

 

Accrued interest

 

 

 

272

 

 

 

 

1,598

 

Accrued transaction costs

 

 

 

140

 

 

 

 

 

Other accrued liabilities

 

 

 

1,545

 

 

 

 

2,748

 

Total accrued expenses

 

$

 

31,658

 

 

$

 

26,909

 

Schedule of Supplemental Cash Flow Information

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Supplemental disclosures of investing and financing activities

 

 

 

 

 

 

 

 

Cash paid for interest

 

$

 

3,040

 

 

$

 

4,274

 

Cash paid for income taxes

 

$

 

 

 

$

 

 

Supplemental schedule of non-cash activities

 

 

 

 

 

 

 

 

Lease liabilities arising from obtaining operating
   right-of-use assets

 

$

 

1,372

 

 

$

 

345

 

Lease liabilities arising from obtaining financing
   right-of-use assets

 

$

 

2,668

 

 

$

 

3,803

 

v3.26.1
Long-Term Debt (Tables)
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Schedule of Long-term Debt Consists

Long-term debt consists of the following as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

As of
March 31,

 

 

As of
December 31,

 

 

 

2026

 

 

2025

 

Revolving Credit Facility

 

$

 

327,991

 

 

$

 

167,819

 

Total debt

 

 

 

327,991

 

 

 

 

167,819

 

Less: Current maturities

 

 

 

 

 

 

 

 

Total long-term debt, net

 

$

 

327,991

 

 

$

 

167,819

 

Schedule of Future Maturities of Long-term Debt

The schedule of future maturities of long-term debt as of March 31, 2026, consists of the following (in thousands):

 

 

Amount

 

Remainder of 2026

 

$

 

 

2027

 

 

 

 

2028

 

 

 

 

2029

 

 

 

327,991

 

2030

 

 

 

 

Thereafter

 

 

 

 

Total debt

 

$

 

327,991

 

v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests (Tables)
3 Months Ended
Mar. 31, 2026
Stockholders' Equity Note [Abstract]  
Summarizes the Capitalization and Voting Rights

The following table summarizes the capitalization and voting rights of the Company’s classes of stock as of March 31, 2026:

 

 

Authorized

 

 

Issued & Outstanding

 

 

Votes per Share

 

Economic Rights

Preferred stock

 

 

10,000,000

 

 

 

 

 

N/A

 

N/A

 

 

 

 

 

 

 

 

 

 

 

Common stock:

 

 

 

 

 

 

 

 

 

 

Class A

 

 

300,000,000

 

 

 

41,816,350

 

 

1

 

Yes

Class B

 

 

150,000,000

 

 

 

48,521,254

 

 

1

 

No

Schedule of Ownership Interests

The ownership of the LLC Interests as of March 31, 2026, is summarized as follows:

 

 

March 31, 2026

 

December 31, 2025

 

 

Shares

 

 

Ownership %

 

Shares

 

 

Ownership %

Flowco Holdings interest in
    Flowco LLC

 

 

 

41,816,350

 

 

 

 

46.3

 

%

 

 

 

29,091,960

 

 

 

 

32.4

 

%

Continuing Equity Owners'
    interest in Flowco LLC

 

 

 

48,521,254

 

 

 

 

53.7

 

%

 

 

 

60,562,983

 

 

 

 

67.6

 

%

 

 

 

 

90,337,604

 

 

 

 

100.0

 

%

 

 

 

89,654,943

 

 

 

 

100.0

 

%

Summary of Total Distributions

The following table summarizes total distributions made by Flowco LLC to the Continuing Equity Owners and the Company during the three months ended March 31, 2026 and 2025 (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Distributions to continuing equity owners

 

$

 

14,842

 

 

$

 

 

Distributions to the Company

 

 

 

7,332

 

 

 

 

 

 

 

$

 

22,174

 

 

$

 

 

v3.26.1
Earnings per Share (Tables)
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Reconciliation of Numerator and Denominator Used in Calculation of Basic and Diluted Net Income Per Share

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted net income per share of Class A common stock for the periods following the Transactions:

(in thousands, except share and per share data)

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Numerator:

 

 

 

 

 

 

 

 

Net income attributable to Flowco Holdings, Basic

 

$

 

7,442

 

 

$

 

6,172

 

Add: Net income impact from assumed redemption of all LLC Interests to common stock

 

 

 

 

 

 

 

 

Less: Income tax expense on net income attributable to NCI at 22.2%

 

 

 

 

 

 

 

 

Net income attributable to Flowco Holdings, Diluted

 

$

 

7,442

 

 

$

 

6,172

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

Weighted average shares of common stock outstanding, Basic

 

 

 

31,620,520

 

 

 

 

25,721,620

 

Dilutive effects of:

 

 

 

 

 

 

 

 

LLC Interests that are exchangeable to common stock

 

 

 

 

 

 

 

 

Unvested RSUs and PRSUs

 

 

 

1,098,862

 

 

 

 

465,644

 

Weighted average shares of common stock outstanding, Diluted

 

 

 

32,719,382

 

 

 

 

26,187,264

 

 

 

 

 

 

 

 

 

 

Basic earnings per share

 

$

 

0.24

 

 

$

 

0.24

 

Diluted earnings per share

 

$

 

0.23

 

 

$

 

0.24

 

v3.26.1
Stock-Based Compensation (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Compensation Expense for RSUs and PRSUs The following table summarizes compensation expense for RSUs and PRSUs for the three months ended March 31, 2026 and 2025. These costs are included in selling, general and administrative costs in the accompany condensed consolidated statements of operations.

 

Three Months Ended March 31,

 

 

2026

 

 

2025

 

RSUs

$

 

2,728

 

 

$

 

1,374

 

PRSUs

 

 

358

 

 

 

 

 

Total compensation expense

$

 

3,086

 

 

$

 

1,374

 

Schedule of Award Activity under Equity Plan

The following table summarizes the RSU award activity under the Equity Plan for the three months ended March 31, 2026:

 

Resricted Stock Units

 

 

Number of
Units

 

 

Weighted Average Grant Date Fair Value

 

Unvested as of December 31, 2025

 

 

585,318

 

 

$

 

29.71

 

Granted

 

 

799,813

 

 

 

 

18.74

 

Vested

 

 

(7,812

)

 

 

 

29.75

 

Forfeited

 

 

 

 

 

 

 

Unvested as of March 31, 2026

 

 

1,377,319

 

 

 

 

23.34

 

The following table summarizes the PRSU award activity under the Equity Plan for the three months ended March 31, 2026:

 

Performance Resricted Stock Units

 

 

Number of
Units

 

 

Weighted Average Grant Date Fair Value

 

Unvested as of December 31, 2025

 

 

 

 

$

 

 

Granted

 

 

202,089

 

 

 

 

20.40

 

Vested

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

Unvested as of March 31, 2026

 

 

202,089

 

 

 

 

20.40

 

v3.26.1
Segment Information (Tables)
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Schedule of Operations by Segment

The below tables contain revenues and certain expenses regularly presented to the CODM in order to make decisions regarding the Company's business, including resource allocation and performance assessments, as well as the current focus in compliance with ASC 280, Segment Reporting, for the periods presented (in thousands):

 

Three Months Ended March 31, 2026

 

 

 

Production Solutions

 

 

 

Natural Gas Technologies

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenues from external customers

$

 

140,163

 

 

$

 

69,367

 

 

$

 

209,530

 

Intersegment revenues

 

 

 

 

 

 

11,263

 

 

 

 

11,263

 

Total revenues

 

 

140,163

 

 

 

 

80,630

 

 

 

 

220,793

 

Elimination of intersegment revenue

 

 

 

 

 

 

 

 

 

 

(11,263

)

Total consolidated revenues

 

 

 

 

 

 

 

 

 

 

209,530

 

Less:

 

 

 

 

 

 

 

 

 

 

 

Cost of revenues from external customers (1)

 

 

62,499

 

 

 

 

32,457

 

 

 

 

94,956

 

Intersegment cost of revenue

 

 

39

 

 

 

 

11,224

 

 

 

 

11,263

 

Total cost of revenues

 

 

62,538

 

 

 

 

43,681

 

 

 

 

106,219

 

Elimination of intersegment cost of revenue

 

 

 

 

 

 

 

 

 

 

(11,263

)

Total consolidated cost of revenue

 

 

 

 

 

 

 

 

 

 

94,956

 

Selling, general and administrative expenses (1)

 

 

16,004

 

 

 

 

7,225

 

 

 

 

23,229

 

Depreciation and amortization (1)

 

 

25,899

 

 

 

 

15,587

 

 

 

 

41,486

 

(Gain) loss on sale of equipment

 

 

314

 

 

 

 

(4

)

 

 

 

310

 

Segment profit

$

 

35,408

 

 

$

 

14,141

 

 

 

 

49,549

 

Corporate expenses (2)

 

 

 

 

 

 

 

 

 

 

(13,256

)

Total operating income

 

 

 

 

 

 

 

 

 

 

36,293

 

Interest expense

 

 

 

 

 

 

 

 

 

 

(4,348

)

Other expense

 

 

 

 

 

 

 

 

 

 

(461

)

Income before provision for income taxes

 

 

 

 

 

 

 

 

$

 

31,484

 

____________________________

(1) Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.

(2) Comprised primarily of expenses not allocated to our reportable segments.

 

 

Three Months Ended March 31, 2025

 

 

 

Production Solutions

 

 

 

Natural Gas Technologies

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenues from external customers

$

 

115,992

 

 

$

 

76,358

 

 

$

 

192,350

 

Intersegment revenues

 

 

 

 

 

 

9,139

 

 

 

 

9,139

 

Total revenues

 

 

115,992

 

 

 

 

85,497

 

 

 

 

201,489

 

Elimination of intersegment revenue

 

 

 

 

 

 

 

 

 

 

(9,139

)

Total consolidated revenues

 

 

 

 

 

 

 

 

 

 

192,350

 

Less:

 

 

 

 

 

 

 

 

 

 

 

Cost of revenues from external customers (1)

 

 

52,323

 

 

 

 

40,094

 

 

 

 

92,417

 

Intersegment cost of revenue

 

 

 

 

 

 

9,139

 

 

 

 

9,139

 

Total cost of revenues

 

 

52,323

 

 

 

 

49,233

 

 

 

 

101,556

 

Elimination of intersegment cost of revenue

 

 

 

 

 

 

 

 

 

 

(9,139

)

Total consolidated cost of revenue

 

 

 

 

 

 

 

 

 

 

92,417

 

Selling, general and administrative expenses (1)

 

 

14,677

 

 

 

 

10,054

 

 

 

 

24,731

 

Depreciation and amortization (1)

 

 

19,614

 

 

 

 

14,499

 

 

 

 

34,113

 

(Gain) loss on sale of equipment

 

 

46

 

 

 

 

(91

)

 

 

 

(45

)

Segment profit

$

 

29,332

 

 

$

 

11,802

 

 

 

 

41,134

 

Corporate expenses (2)

 

 

 

 

 

 

 

 

 

 

(5,809

)

Total operating income

 

 

 

 

 

 

 

 

 

 

35,325

 

Interest expense

 

 

 

 

 

 

 

 

 

 

(5,365

)

Other expense

 

 

 

 

 

 

 

 

 

 

(267

)

Income before provision for income taxes

 

 

 

 

 

 

 

 

$

 

29,693

 

____________________________

(1) Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.

(2) Comprised primarily of expenses not allocated to our reportable segments.

Schedule of Financial Information of Operating Segments

The following tables set forth certain selected financial information for our operating segments for the periods presented (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Segment capital expenditures:

 

 

 

 

 

 

 

 

Production Solutions

 

$

 

19,106

 

 

$

 

11,381

 

Natural Gas Technologies

 

 

 

7,271

 

 

 

 

16,469

 

Total segment capital expenditures

 

 

 

26,377

 

 

 

 

27,850

 

Corporate and other

 

 

 

8

 

 

 

 

 

Total capital expenditures

 

$

 

26,385

 

 

$

 

27,850

 

 

 

 

As of March 31,

 

 

 

2026

 

 

2025

 

Segment assets:

 

 

 

 

 

 

 

 

Production Solutions

 

$

 

1,169,341

 

 

$

 

895,605

 

Natural Gas Technologies

 

 

 

804,606

 

 

 

 

748,910

 

Total segment assets

 

 

 

1,973,947

 

 

 

 

1,644,515

 

Eliminations

 

 

 

(132,408

)

 

 

 

(52,400

)

Corporate and other

 

 

 

56,295

 

 

 

 

13,695

 

Total assets

 

$

 

1,897,834

 

 

$

 

1,605,810

 

v3.26.1
Nature of Organization and Background - Additional Information (Details)
3 Months Ended
Jan. 18, 2025
USD ($)
shares
Jan. 15, 2025
USD ($)
shares
Mar. 31, 2026
USD ($)
System
Segment
$ / shares
shares
Mar. 31, 2025
USD ($)
Dec. 31, 2025
$ / shares
Product Information [Line Items]          
Date of incorporation     Jul. 25, 2024    
Number of operating active systems | System     5,400    
Number of reportable segments | Segment     2    
Voting rights of common stock     (i) for Class A common stock, with each share of its Class A common stock entitling its holder to one vote per share on all matters presented to our stockholders generally; and (ii) for Class B common stock, with each share of our Class B common stock entitling its holder to one vote per share on all matters presented to our stockholders generally, any shares of our Class B common stock may only be held by the Continuing Equity Owners and their respective permitted transferees.    
Net proceeds from issuance of initial public offering | $     $ 0 $ 461,803,000  
Purchase of interests, shares     12,041,729    
Continuing Equity Owners' interest in Flowco LLC          
Product Information [Line Items]          
Percentage of redeemable non-controlling interests     53.70%    
Flowco LLC          
Product Information [Line Items]          
Voting membership interest   100.00%      
Net proceeds from issuance of initial public offering | $ $ 461,800,000        
Purchase of interests, shares 20,470,000        
Percentage of economic interest     46.30%    
Percentage of redeemable non-controlling interests     100.00%   100.00%
Emerging Growth Company Status          
Product Information [Line Items]          
Minimum aggregate annual gross revenues to be maintained | $     $ 1,235,000,000    
Minimum non-convertible debt to be maintained | $     1,000,000,000    
Minimum market value of stock held by non-affiliates to be maintained | $     $ 700,000,000    
Class A Common Stock          
Product Information [Line Items]          
Voting rights of common stock     1    
Common stock, par value (in dollars per share) | $ / shares     $ 0.0001   $ 0.0001
Class A Common Stock | IPO          
Product Information [Line Items]          
Shares issued, new issues   20,470,000      
Net proceeds from issuance of initial public offering | $   $ 461,800,000      
Class B Common Stock          
Product Information [Line Items]          
Voting rights of common stock     1    
Shares issued, new issues   64,823,042      
Common stock, par value (in dollars per share) | $ / shares     $ 0.0001   $ 0.0001
LLC Interests Held by Certain of Existing Indirect Owners of Flowco LLC | Class A Common Stock          
Product Information [Line Items]          
Shares issued for acquisition   5,251,620      
Omnibus Agreement | Flowco LLC          
Product Information [Line Items]          
Rescission of interests 1,057,629        
Shares issued, new issues 1,057,629        
Omnibus Agreement | Class A Common Stock | White Deer Affiliates          
Product Information [Line Items]          
Shares issued, new issues 1,057,629        
v3.26.1
Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Major Asset Categories (Details)
Mar. 31, 2026
Buildings  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 40 years
Compressor and Related Equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 10 years
Compressor and Related Equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 15 years
Machinery and Equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 1 year
Machinery and Equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 15 years
Furniture, Fixtures and Office Equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 3 years
Furniture, Fixtures and Office Equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 7 years
Software | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 3 years
Software | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 5 years
Vehicles  
Property, Plant and Equipment [Line Items]  
Estimated useful lives 5 years
Land - Unlimited  
Property, Plant and Equipment [Line Items]  
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration] us-gaap:UsefulLifeTermOfLeaseMember
Leasehold Improvements  
Property, Plant and Equipment [Line Items]  
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration] us-gaap:UsefulLifeTermOfLeaseMember
v3.26.1
Summary of Significant Accounting Policies - Schedule of Intangible Assets Amortized using the Straight Line Method Over their Respective Useful Lives (Details)
Mar. 31, 2026
Trade Names  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 10 years
Customer Relationships | Minimum  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 3 years
Customer Relationships | Maximum  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 14 years
Customer Contracts  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 10 years
Non-compete Agreement  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 3 years
Patent  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 20 years
Developed Technology | Minimum  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 10 years
Developed Technology | Maximum  
Finite-Lived Intangible Assets [Line Items]  
Intangible assets, estimated useful lives 20 years
v3.26.1
Business Combinations and Asset Acquisition - Schedule of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 02, 2026
Dec. 31, 2025
Mar. 31, 2025
Dec. 31, 2024
Business Combination [Line Items]          
Goodwill $ 305,248   $ 249,692 $ 249,692 $ 249,692
Valiant Artificial Lift Solutions, LLC          
Business Combination [Line Items]          
Cash and cash equivalents   $ 121,312      
Accounts receivable - trade, net   30,590      
Inventory   35,484      
Other current assets   1,287      
Property, plant and equipment   59,699      
Operating lease right-of-use assets   617      
Finance lease right-of-use assets   384      
Intangible assets   51,000      
Total assets acquired   300,373      
Accounts payable   6,446      
Accrued expenses   6,061      
Deferred revenue   4,336      
Operating lease obligations   617      
Finance lease obligations   384      
Deferred tax liability 22,200 22,188      
Total liabilities assumed   40,032      
Identifiable net assets acquired   260,341      
Goodwill $ 55,600 55,556      
Total purchase price   $ 315,897      
v3.26.1
Business Combinations and Asset Acquisition - Schedule of Intangible Assets and Amortization Periods (Details) - Valiant Business Combination
$ in Thousands
Mar. 02, 2026
USD ($)
Business Combination [Line Items]  
Cost Basis $ 51,000
Non-compete Agreement  
Business Combination [Line Items]  
Cost Basis $ 4,700
Useful Life (years) 3 years
Trade Name  
Business Combination [Line Items]  
Cost Basis $ 11,100
Useful Life (years) 10 years
Customer Relationships  
Business Combination [Line Items]  
Cost Basis $ 25,000
Useful Life (years) 8 years
Customer contract  
Business Combination [Line Items]  
Cost Basis $ 10,200
Useful Life (years) 10 years
v3.26.1
Business Combination and Asset Acquisition - Schedule of Acquisition Consideration (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 02, 2026
Mar. 31, 2026
Mar. 31, 2025
Business Combination [Line Items]      
Cash consideration, excluding Valiant's cash on hand   $ 161,764 $ 0
Valiant Artificial Lift Solutions, LLC      
Business Combination [Line Items]      
Cash consideration, excluding Valiant's cash on hand $ 283,100    
Cash consideration for Valiant's cash on hand 113,076    
Equity consideration 32,821    
Total purchase price 315,897    
Valiant Artificial Lift Solutions, LLC | Cash      
Business Combination [Line Items]      
Cash consideration, excluding Valiant's cash on hand $ 170,000    
v3.26.1
Business Combinations and Asset Acquisition - Schedule of Certain Unaudited Pro Forma Financial Information (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Business Combination [Abstract]    
Pro forma revenue $ 230,456 $ 219,442
Pro forma net income $ 32,669 $ 33,700
v3.26.1
Business Combinations and Asset Acquisition - Additional Information (Details) - USD ($)
$ in Thousands
1 Months Ended 3 Months Ended
Mar. 02, 2026
Jul. 01, 2025
Mar. 31, 2026
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Business Combination [Line Items]              
Cash paid for acquisition       $ 161,764 $ 0    
Goodwill     $ 305,248 305,248 249,692 $ 249,692 $ 249,692
Pro forma revenue       230,456 219,442    
Revenues       209,530 192,350    
Pro forma net income       32,669 33,700    
Net income       7,442 $ 6,172    
Archrock, Inc.              
Business Combination [Line Items]              
Date of asset acquisition agreement   Jul. 01, 2025          
Asset acquisition, consideration transferred in cash   $ 71,000          
Assets acquisition, transaction date   Aug. 01, 2025          
Valiant Artificial Lift Solutions [Member]              
Business Combination [Line Items]              
Acquisition of assets and liabilities $ 315,897            
Business combination including for cash on hand, consideration transferred 315,897            
Cash paid for acquisition 283,100            
Cash and cash equivalents 121,312            
Goodwill 55,556   55,600 $ 55,600      
Revenues     11,000        
Net income     $ 2,500        
Purchase Price $ 315,897            
Valiant Artificial Lift Solutions [Member] | Class A Common Stock              
Business Combination [Line Items]              
Consideration through shares 1,454,849            
v3.26.1
Business Combinations and Asset Acquisition - Schedule of Purchase Price Allocation Related to Acquisition (Details) - Archrock, Inc.
$ in Thousands
Jul. 01, 2025
USD ($)
Asset Acquisition [Line Items]  
Total consideration transferred $ 71,000
Property, Plant and Equipment  
Asset Acquisition [Line Items]  
Total consideration transferred $ 68,903
Property, Plant and Equipment | Minimum  
Asset Acquisition [Line Items]  
Useful Life (years) 7 years
Property, Plant and Equipment | Maximum  
Asset Acquisition [Line Items]  
Useful Life (years) 15 years
Intangible Assets - Customer Contracts  
Asset Acquisition [Line Items]  
Total consideration transferred $ 1,925
Useful Life (years) 3 years
Inventory  
Asset Acquisition [Line Items]  
Total consideration transferred $ 172
v3.26.1
Revenue Recognition - Schedule of Disaggregation of Revenues (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Disaggregation of Revenue [Line Items]    
Revenues $ 209,530 $ 192,350
United States    
Disaggregation of Revenue [Line Items]    
Revenues 207,403 189,617
International    
Disaggregation of Revenue [Line Items]    
Revenues 2,127 2,733
Goods transferred at a point in time    
Disaggregation of Revenue [Line Items]    
Revenues 87,657 95,054
Services transferred over time    
Disaggregation of Revenue [Line Items]    
Revenues 121,873 97,296
Surface Equipment    
Disaggregation of Revenue [Line Items]    
Revenues [1] 70,027 54,598
Downhole Components    
Disaggregation of Revenue [Line Items]    
Revenues 70,136 61,394
Vapor Recovery    
Disaggregation of Revenue [Line Items]    
Revenues [1] 62,068 56,571
Natural Gas Systems    
Disaggregation of Revenue [Line Items]    
Revenues 7,299 19,787
Operating Segments    
Disaggregation of Revenue [Line Items]    
Revenues 220,793 201,489
Operating Segments | Production Solutions    
Disaggregation of Revenue [Line Items]    
Revenues 140,163 115,992
Operating Segments | Production Solutions | United States    
Disaggregation of Revenue [Line Items]    
Revenues 138,341 113,458
Operating Segments | Production Solutions | International    
Disaggregation of Revenue [Line Items]    
Revenues 1,822 2,534
Operating Segments | Production Solutions | Goods transferred at a point in time    
Disaggregation of Revenue [Line Items]    
Revenues 65,446 61,394
Operating Segments | Production Solutions | Services transferred over time    
Disaggregation of Revenue [Line Items]    
Revenues 74,717 54,598
Operating Segments | Production Solutions | Surface Equipment    
Disaggregation of Revenue [Line Items]    
Revenues 70,027 [1] 54,598 [2]
Operating Segments | Production Solutions | Downhole Components    
Disaggregation of Revenue [Line Items]    
Revenues 70,136 61,394
Operating Segments | Production Solutions | Vapor Recovery    
Disaggregation of Revenue [Line Items]    
Revenues [1] 0 0
Operating Segments | Production Solutions | Natural Gas Systems    
Disaggregation of Revenue [Line Items]    
Revenues 0 0
Operating Segments | Natural Gas Technologies    
Disaggregation of Revenue [Line Items]    
Revenues 80,630 85,497
Operating Segments | Natural Gas Technologies | United States    
Disaggregation of Revenue [Line Items]    
Revenues 80,325 85,298
Operating Segments | Natural Gas Technologies | International    
Disaggregation of Revenue [Line Items]    
Revenues 305 199
Operating Segments | Natural Gas Technologies | Goods transferred at a point in time    
Disaggregation of Revenue [Line Items]    
Revenues 33,474 42,799
Operating Segments | Natural Gas Technologies | Services transferred over time    
Disaggregation of Revenue [Line Items]    
Revenues 47,156 42,698
Operating Segments | Natural Gas Technologies | Surface Equipment    
Disaggregation of Revenue [Line Items]    
Revenues 0 [1] 0 [2]
Operating Segments | Natural Gas Technologies | Downhole Components    
Disaggregation of Revenue [Line Items]    
Revenues 0 0
Operating Segments | Natural Gas Technologies | Vapor Recovery    
Disaggregation of Revenue [Line Items]    
Revenues [1] 62,111 56,616
Operating Segments | Natural Gas Technologies | Natural Gas Systems    
Disaggregation of Revenue [Line Items]    
Revenues 18,519 28,881
Other and Eliminations    
Disaggregation of Revenue [Line Items]    
Revenues (11,263) (9,139)
Other and Eliminations | United States    
Disaggregation of Revenue [Line Items]    
Revenues (11,263) (9,139)
Other and Eliminations | International    
Disaggregation of Revenue [Line Items]    
Revenues 0 0
Other and Eliminations | Goods transferred at a point in time    
Disaggregation of Revenue [Line Items]    
Revenues (11,263) (9,139)
Other and Eliminations | Services transferred over time    
Disaggregation of Revenue [Line Items]    
Revenues 0 0
Other and Eliminations | Surface Equipment    
Disaggregation of Revenue [Line Items]    
Revenues [2] 0 0
Other and Eliminations | Downhole Components    
Disaggregation of Revenue [Line Items]    
Revenues 0 0
Other and Eliminations | Vapor Recovery    
Disaggregation of Revenue [Line Items]    
Revenues [2] (43) (45)
Other and Eliminations | Natural Gas Systems    
Disaggregation of Revenue [Line Items]    
Revenues $ (11,220) $ (9,094)
[1] All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.
[2] All of revenue for these service lines are recognized in accordance with ASC 842 as described within the Revenue Recognition section above.
v3.26.1
Revenue Recognition - Additional Information (Details)
$ in Millions
3 Months Ended
Mar. 31, 2026
USD ($)
Contract
Dec. 31, 2025
USD ($)
Deferred Revenue [Abstract]    
Deferred revenue | $ $ 16.7 $ 7.4
Rental contract terms Rental contracts range from month to month up to 48 months, with billing at a fixed monthly rate and payment typically due within 15 to 60 days. Upon lease commencement, the Company evaluates rental agreements to determine classification, but all agreements have been classified as operating leases, keeping the equipment on the balance sheet and depreciating it accordingly.  
Number of contracts with length of greater than a year | Contract 0  
v3.26.1
Inventory - Schedule of Inventory (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Inventory Disclosure [Abstract]    
Components, parts and materials $ 93,540 $ 86,503
Finished goods 81,719 50,944
Work in progress 16,813 17,801
Inventory 192,072 155,248
Less: inventory allowance (6,100) (5,658)
Inventory, net $ 185,972 $ 149,590
v3.26.1
Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Property, Plant and Equipment [Abstract]    
Land $ 1,822 $ 1,822
Buildings 3,293 3,257
Furniture and fixtures 6,363 5,983
Software 7,719 7,719
Machinery and equipment 1,132,072 1,049,872
Vehicles 6,194 6,192
Leasehold improvements 10,910 10,509
Construction in progress 5,875 3,175
Property, plant and equipment 1,174,248 1,088,529
Less: accumulated depreciation (320,386) (290,995)
Property, plant and equipment, net $ 853,862 $ 797,534
v3.26.1
Property, Plant and Equipment - Additional Information (Details) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Property, Plant and Equipment [Line Items]      
Depreciation $ 29,400,000 $ 23,400,000  
Property, plant and equipment 1,174,248,000   $ 1,088,529,000
Impairment 0 $ 0  
Net of accumulated depreciation 320,386,000   290,995,000
Property, plant and equipment, net 853,862,000   797,534,000
Rental Fleet      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 1,000,000,000   1,000,000,000
Property, plant and equipment, net $ 730,300,000   $ 735,400,000
v3.26.1
Leases - Schedule of Condensed Consolidated Balance Sheet Operating and Finance Leases (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Operating right-of-use assets    
Operating right-of-use assets $ 16,871 $ 17,556
Operating lease liabilities    
Current 8,354 8,004
Non-current 8,733 9,783
Total operating lease liabilities 17,087 17,787
Finance right-of-use assets    
Finance right-of-use assets 25,098 25,861
Finance lease liabilities    
Current 13,010 12,895
Non-current 9,851 10,862
Total finance lease liabilities 22,861 23,757
Real Property    
Operating right-of-use assets    
Operating right-of-use assets 16,871 17,556
Vehicles    
Finance right-of-use assets    
Finance right-of-use assets $ 25,098 $ 25,861
v3.26.1
Leases - Schedule of Condensed Consolidated Statements of Operations (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Lessee, Lease, Description [Line Items]    
Depreciation of vehicles finance right-of-use assets (included in depreciation and amortization) $ 3,481 $ 2,154
Variable lease expense 0 0
Short-term lease expense 420 225
Interest Expense    
Lessee, Lease, Description [Line Items]    
Interest expense (recovery) of vehicles finance right-of-use assets 383 1,037
General and Administrative Expense    
Lessee, Lease, Description [Line Items]    
Amortization of real property operating right-of-use assets $ 2,542 $ 2,052
v3.26.1
Leases - Schedule of Total Cash Outflows Leases (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Leases [Abstract]    
Operating cash flows from operating leases $ 2,804 $ 1,848
Financing cash flows from finance leases 4,055 2,829
Total cash outflows for leases $ 6,859 $ 4,677
v3.26.1
Leases - Schedule of Operating and Finance Lease Payments Maturity (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Operating Lease    
Remainder of 2026 $ 7,082  
2027 5,768  
2028 2,866  
2029 1,620  
2030 886  
Thereafter 631  
Total future minimum lease payments 18,853  
Less: Amount of lease payments representing interest (1,766)  
Total operating lease liabilities 17,087 $ 17,787
Finance Lease    
Remainder of 2026 11,065  
2027 9,286  
2028 3,255  
2029 434  
2030 157  
Thereafter 33  
Total future minimum lease payments 24,230  
Less: Amount of lease payments representing interest (1,369)  
Total finance lease liabilities $ 22,861 $ 23,757
v3.26.1
Leases - Scheduled Future Minimum Lease Payments Received (Details)
$ in Thousands
Mar. 31, 2026
USD ($)
Lessor, Operating Lease, Payment to be Received, Fiscal Year Maturity [Abstract]  
Remainder of 2026 $ 154,205
2027 85,497
2028 25,127
2029 2,152
2030 0
Thereafter 0
Total $ 266,981
v3.26.1
Leases - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Leases [Abstract]      
Additions to operating lease right of use asset $ 1.4 $ 0.3  
Additions to finance lease right of use asset 2.7 3.8  
Disposals to right-of-use assets $ 0.7 2.3  
Weighted average lessee incremental borrowing rate operating lease 6.50%   6.60%
Weighted average lessee incremental borrowing rate finance lease 6.60%   6.90%
Weighted average remaining operating lease term 2 years 11 months 23 days   2 years 9 months 18 days
Weighted average remaining finance lease term 2 years 4 months 13 days   2 years 8 months 4 days
Rental revenue $ 121.9 $ 97.3  
v3.26.1
Goodwill and Intangible Assets, Net - Summary of Goodwill (Details) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Goodwill [Line Items]    
Goodwill, net of Accumulated Impairment, Beginning Balance $ 249,692,000 $ 249,692,000
Additions to goodwill, Goodwill, net of Accumulated Impairement 55,556,000 0
Goodwill impariment, Goodwill, net of Accumulated Impairment 0 0
Goodwill, net of Accumulated Impairment, Ending Balance 305,248,000 249,692,000
Natural Gas Technologies    
Goodwill [Line Items]    
Goodwill gross, Beginning Balance 66,325,000 66,325,000
Additions to goodwill, Gross 0 0
Goodwill impairment, Gross 0 0
Goodwill gross, Ending Balance 66,325,000 66,325,000
Accumulated Impairment Losses, Beginning Balance 0 0
Additions to goodwill, Accumulated Impairement Losses 0 0
Goodwill impairment, Accumulated Impairement Losses 0 0
Accumulated Impairment Losses, Ending Balance 0 0
Goodwill, net of Accumulated Impairment, Beginning Balance 66,325,000 66,325,000
Additions to goodwill, Goodwill, net of Accumulated Impairement 0 0
Goodwill impariment, Goodwill, net of Accumulated Impairment 0 0
Goodwill, net of Accumulated Impairment, Ending Balance 66,325,000 66,325,000
Production Solutions    
Goodwill [Line Items]    
Goodwill gross, Beginning Balance 188,739,000 188,739,000
Additions to goodwill, Gross 55,556,000 0
Goodwill impairment, Gross 0 0
Goodwill gross, Ending Balance 244,295,000 188,739,000
Accumulated Impairment Losses, Beginning Balance (5,372,000) (5,372,000)
Additions to goodwill, Accumulated Impairement Losses 0 0
Goodwill impairment, Accumulated Impairement Losses 0 0
Accumulated Impairment Losses, Ending Balance (5,372,000) (5,372,000)
Goodwill, net of Accumulated Impairment, Beginning Balance 183,367,000 183,367,000
Additions to goodwill, Goodwill, net of Accumulated Impairement 55,556,000 0
Goodwill impariment, Goodwill, net of Accumulated Impairment 0 0
Goodwill, net of Accumulated Impairment, Ending Balance $ 238,923,000 $ 183,367,000
v3.26.1
Goodwill and Intangible Assets, Net - Schedule of Intangible Assets, Net (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value $ 382,569 $ 331,440
Accumulated Amortization (66,577) (58,003)
Net Carrying Value 315,992 273,437
Developed Technology    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 97,350 97,354
Accumulated Amortization (18,424) (16,584)
Net Carrying Value 78,926 80,770
Trade Name    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 72,110 61,010
Accumulated Amortization (13,564) (11,946)
Net Carrying Value 58,546 49,064
Customer Relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 195,264 170,264
Accumulated Amortization (33,378) (28,659)
Net Carrying Value 161,886 141,605
Non-compete Agreement    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 6,748 2,048
Accumulated Amortization (1,098) (796)
Net Carrying Value 5,650 1,252
Patent    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 897 764
Accumulated Amortization (24) (18)
Net Carrying Value 873 746
Customer Contracts    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Value 10,200 0
Accumulated Amortization (89) 0
Net Carrying Value $ 10,111 $ 0
v3.26.1
Goodwill and Intangible Assets, Net - Additional Information (Details) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 02, 2026
Dec. 31, 2025
Dec. 31, 2024
Goodwill [Line Items]          
Amortization expense $ 8,600,000 $ 7,900,000      
Goodwill impairment expense 0 0      
Impairment finite-lived identifiable intangible assets 0 0      
Goodwill 305,248,000 $ 249,692,000   $ 249,692,000 $ 249,692,000
Valiant Artificial Lift Solutions [Member]          
Goodwill [Line Items]          
Goodwill $ 55,600,000   $ 55,556,000    
v3.26.1
Goodwill and Intangible Assets, Net - Schedule of Weighted Average Remaining Useful Lives of Company's Intangible Assets (Details)
Mar. 31, 2026
Developed Technology  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 12 years 7 months 6 days
Trade Name  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 8 years 1 month 6 days
Customer Relationships  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 8 years 2 months 12 days
Non-compete Agreement  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 2 years 6 months
Patent  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 18 years 3 months 18 days
Customer Contracts  
Finite-Lived Intangible Assets [Line Items]  
Weighted average remaining useful lives of intangible assets 9 years 4 months 24 days
v3.26.1
Goodwill and Intangible Assets, Net - Schedule of Estimated Future Amortization Expense (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]    
Remainder of 2026 $ 29,113  
2027 38,704  
2028 37,232  
2029 34,908  
2030 33,646  
Thereafter 142,389  
Net Carrying Value $ 315,992 $ 273,437
v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements - Summary of Change in Accounts Receivable Allowance for Credit Losses (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Accounts receivable allowance for credit losses, beginning of period $ 1,079 $ 1,169
Write-offs (314) (319)
Expense (109) 456
Accounts receivable allowance for credit losses, end of period $ 1,284 $ 1,306
v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements - Schedule of Accounts Receivable and Deferred Revenues from Contracts with Customers (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]    
Accounts receivable, net $ 146,068 $ 100,465
Deferred revenue $ 16,732 $ 7,376
v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements - Schedule of Reconciliation of Contract Liabilities (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]    
Deferred revenue, beginning of period $ 7,376 $ 8,002
Deposits received 13,433 7,735
Revenue recognized (4,077) (8,159)
Deferred revenue, end of period $ 16,732 $ 7,578
v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements - Schedule of Accrued Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Payables and Accruals [Abstract]    
Accrued payroll and employee expenses $ 20,501 $ 20,167
Accrued taxes 6,295 1,916
Customer deposits 2,905 480
Accrued interest 272 1,598
Accrued transaction costs 140 0
Other accrued liabilities 1,545 2,748
Total accrued expenses $ 31,658 $ 26,909
v3.26.1
Supplemental Information to the Condensed Consolidated Financial Statements - Schedule of Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Supplemental disclosures of investing and financing activities    
Cash paid for interest $ 3,040 $ 4,274
Cash paid for income taxes 0 0
Supplemental schedule of non-cash activities    
Lease liabilities arising from obtaining operating right-of-use assets 1,372 345
Lease liabilities arising from obtaining financing right-of-use assets $ 2,668 $ 3,803
v3.26.1
Long-Term Debt - Schedule of Long-term Debt Consists (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Debt Instrument [Line Items]    
Revolving Credit Facility $ 327,991 $ 167,819
Total debt 327,991 167,819
Less: Current maturities 0 0
Total long-term debt, net $ 327,991 $ 167,819
v3.26.1
Long-Term Debt - Additional Information (Details) - USD ($)
3 Months Ended
Oct. 31, 2025
Aug. 20, 2024
Mar. 31, 2026
Dec. 31, 2025
Mar. 31, 2025
Line of Credit Facility [Line Items]          
Interest rate     1.75%    
Interest margins     3.77%    
Effective interest rate     5.52%    
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]     us-gaap:SecuredOvernightFinancingRateSofrMember    
Outstanding credit facility     $ 328,000,000    
Interest expense     $ 4,300,000   $ 5,400,000
Maximum          
Line of Credit Facility [Line Items]          
Interest rate   2.50%      
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]     us-gaap:SecuredOvernightFinancingRateSofrMember    
Minimum          
Line of Credit Facility [Line Items]          
Interest rate   0.75%      
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]     us-gaap:SecuredOvernightFinancingRateSofrMember    
Revolving Credit Facility          
Line of Credit Facility [Line Items]          
Maximum borrowing capacity under credit facility   $ 725,000,000      
Debt instrument term   5 years      
Letters of credit outstanding     $ 500,000    
Debt instrument maturity date   Aug. 20, 2029      
Revolving Credit Facility | Maximum          
Line of Credit Facility [Line Items]          
Interest coverage ratio       2.50%  
Revolving Credit Facility | Maximum | Letter of Credit          
Line of Credit Facility [Line Items]          
Aggregate amount available under credit facility   $ 20,000,000      
Revolving Credit Facility | Maximum | Swingline Loan          
Line of Credit Facility [Line Items]          
Aggregate amount available under credit facility   $ 50,000,000      
Revolving Credit Facility | Minimum          
Line of Credit Facility [Line Items]          
Interest coverage ratio       1.00%  
Leverage ratio 1.00%     3.50%  
v3.26.1
Long-Term Debt - Schedule of Future Maturities of Long-term Debt (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Long-Term Debt, Fiscal Year Maturity [Abstract]    
Remainder of 2026 $ 0  
2027 0  
2028 0  
2029 327,991  
2030 0  
Thereafter 0  
Total debt $ 327,991 $ 167,819
v3.26.1
Income Taxes and Tax Receivable Agreement - Additional Information (Details) - USD ($)
$ in Thousands
3 Months Ended
Jan. 15, 2025
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2025
Mar. 02, 2026
Jan. 16, 2025
Effective Income Tax Rate Reconciliation [Line Items]            
Income tax provision (benefit) $ 0 $ 4,030 $ 2,600 $ 2,648    
Redemption of common units   12,041,729        
Effective tax rate   12.80% 8.90%      
U.S. federal statutory tax rate   21.00%        
Percentage of amount payable to continuing equity owners   85.00%        
Tax receivable agreement liability   $ 92,400        
TEXAS | Federal            
Effective Income Tax Rate Reconciliation [Line Items]            
Income tax provision (benefit)   400   $ 400    
Valiant Artificial Lift Solutions, LLC            
Effective Income Tax Rate Reconciliation [Line Items]            
Deferred tax liability   22,200     $ 22,188  
Tax Receivable Agreement            
Effective Income Tax Rate Reconciliation [Line Items]            
Increase in deferred tax assets (net of valuation allowance)   6,700        
Deferred tax liability   $ 70,500        
IPO | Tax Receivable Agreement            
Effective Income Tax Rate Reconciliation [Line Items]            
Percentage of amount payable to continuing equity owners           85.00%
v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Jun. 11, 2025
Jan. 15, 2025
Dec. 31, 2024
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Common units outstanding 0 0 0     0
Ownership interests 90,337,604   89,654,943      
Total distributions $ 22,174 $ 0        
Share Repurchase Program [Member]            
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Share repurchase program, authorized amount       $ 50,000    
Remaining authorized repurchase amount $ 18,200          
Flowco LLC            
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Percentage of economic interest 46.30%          
Ownership interests 41,816,350          
Continuing Equity Owners' interest in Flowco LLC            
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Equity Owners redeemed 12,041,729          
Remaining ownership interests 48,521,254          
Percentage of redeemable non-controlling interests 53.70%          
Total distributions $ 14,842 $ 0        
Class A Units            
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Common units outstanding         10,000,000 10,000,000
Class A Units | Share Repurchase Program [Member]            
Stockholders /Members Equity and Non-Controlling Interests [Line Items]            
Stock Repurchased During Period, Shares 780,000          
Average cost per share $ 21.18          
Value of shares repurchased $ 16,500          
Accrued excise taxes $ 200          
v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests - Summarizes the Capitalization and Voting Rights (Details) - shares
3 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Preferred Stock, Shares Authorized 10,000,000  
Preferred Stock, Shares Issued 0  
Preferred Stock, Shares Outstanding 0  
Preferred Stock, Voting Rights N/A  
Preferred Stock, Economic Rights N/A  
Common Stock, Voting Rights (i) for Class A common stock, with each share of its Class A common stock entitling its holder to one vote per share on all matters presented to our stockholders generally; and (ii) for Class B common stock, with each share of our Class B common stock entitling its holder to one vote per share on all matters presented to our stockholders generally, any shares of our Class B common stock may only be held by the Continuing Equity Owners and their respective permitted transferees.  
Class A Common Stock    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Common Stock, Shares Authorized 300,000,000 300,000,000
Common Stock, Shares, Issued 41,816,350 25,721,620
Common Stock, Shares, Outstanding 41,816,350 25,721,620
Common Stock, Voting Rights 1  
Common Stock, Economic Rights Yes  
Class B Common Stock    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Common Stock, Shares Authorized 150,000,000 150,000,000
Common Stock, Shares, Issued 48,521,254 64,823,042
Common Stock, Shares, Outstanding 48,521,254 64,823,042
Common Stock, Voting Rights 1  
Common Stock, Economic Rights No  
v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests - Schedule of Ownership Interests (Details) - shares
Mar. 31, 2026
Dec. 31, 2025
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Ownership interests 90,337,604 89,654,943
Flowco Holdings interest in Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Ownership interests 41,816,350 29,091,960
Continuing Equity Owners' interest in Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Ownership interests 48,521,254 60,562,983
Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Percentage of ownership interests 100.00% 100.00%
Flowco LLC | Flowco Holdings interest in Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Percentage of ownership interests 46.30% 32.40%
Flowco LLC | Continuing Equity Owners' interest in Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Percentage of ownership interests 53.70% 67.60%
v3.26.1
Stockholders Equity and Redeemable Non-Controlling Interests - Summary of Total Distributions (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Total distributions $ 22,174 $ 0
Flowco Holdings Inc.    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Total distributions 7,332 0
Continuing Equity Owners' interest in Flowco LLC    
Stockholders /Members Equity and Non-Controlling Interests [Line Items]    
Total distributions $ 14,842 $ 0
v3.26.1
Earnings per Share - Reconciliation of Numerator and Denominator Used in Calculation of Basic and Diluted Net Income Per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Numerator    
Net income attributable to Flowco Holdings, Basic $ 7,442 $ 6,172
Add: Net income impact from assumed redemption of all LLC Interests to common stock 0 0
Less: Income tax expense on net income attributable to NCI at 22.2% 0 0
Net income attributable to Flowco Holdings, Diluted $ 7,442 $ 6,172
Denominator    
Weighted average shares of common stock outstanding, Basic 31,620,520 25,721,620
LLC Interests that are exchangeable to common stock 0 0
Unvested RSUs and PRSUs 1,098,862 465,644
Weighted average shares of common stock outstanding, Diluted 32,719,382 26,187,264
Basic earnings per share $ 0.24 $ 0.24
Diluted earnings per share $ 0.23 $ 0.24
v3.26.1
Earnings per Share - Reconciliation of Numerator and Denominator Used in Calculation of Basic and Diluted Net Income Per Share (Parenthetical) (Details)
Mar. 31, 2026
Earnings Per Share [Abstract]  
Percentage of non-controlling interest 22.20%
v3.26.1
Stock-Based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended
Jan. 15, 2025
Mar. 31, 2026
Restricted Stock Units (RSUs)    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Weighted average grant date fair values of granted   $ 18.74
Unrecognized compensation expense   $ 24.9
Weighted-average remaining vesting period   1 year 10 months 24 days
Performance Restricted Stock Units (PRSUs)    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Weighted average grant date fair values of granted   $ 20.4
Unrecognized compensation expense   $ 3.8
Weighted-average remaining vesting period   2 years 9 months 18 days
Vesting period (in years)   3 years
Performance Restricted Stock Units (PRSUs) | Minimum    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Percent of share value   0.00%
Performance Restricted Stock Units (PRSUs) | Maximum    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Percent of share value   200.00%
Equity Plan | Class A Common Stock    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Maximum shares can be issued under equity incentive stock options plan   6,000,000
Percentage of outstanding shares of common stock 2.00%  
Number of share available for grant   4,525,808
v3.26.1
Stock-Based Compensation - Schedule of Compensation Expense for RSUs and PRSUs (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Total compensation expense $ 3,086 $ 1,374
Restricted Stock Units (RSUs)    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Total compensation expense 2,728 1,374
Performance Restricted Stock Units (PRSUs)    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Total compensation expense $ 358 $ 0
v3.26.1
Stock-Based Compensation - Schedule of Award Activity under Equity Plan (Details)
3 Months Ended
Mar. 31, 2026
$ / shares
shares
Restricted Stock Units (RSUs)  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Unvested as of beginning of period | shares 585,318
Granted | shares 799,813
Vested | shares (7,812)
Forfeited | shares 0
Unvested as of end of period | shares 1,377,319
Weighted average grant date fair value, Unvested as of beginning of period | $ / shares $ 29.71
Weighted average grant date fair value, Granted | $ / shares 18.74
Weighted average grant date fair value, Vested | $ / shares 29.75
Weighted average grant date fair value, Forfeited | $ / shares 0
Weighted average grant date fair value, Unvested as of end of period | $ / shares $ 23.34
Performance Restricted Stock Units (PRSUs)  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Unvested as of beginning of period | shares 0
Granted | shares 202,089
Vested | shares 0
Forfeited | shares 0
Unvested as of end of period | shares 202,089
Weighted average grant date fair value, Unvested as of beginning of period | $ / shares $ 0
Weighted average grant date fair value, Granted | $ / shares 20.4
Weighted average grant date fair value, Vested | $ / shares 0
Weighted average grant date fair value, Forfeited | $ / shares 0
Weighted average grant date fair value, Unvested as of end of period | $ / shares $ 20.4
v3.26.1
Employee Benefit Plan - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Defined Contribution Plan Disclosure [Line Items]    
Employer matching contribution percentage 4.00%  
Employee matching contributions $ 1.0 $ 1.0
Maximum    
Defined Contribution Plan Disclosure [Line Items]    
Employer matching contribution percentage 100.00%  
Minimum    
Defined Contribution Plan Disclosure [Line Items]    
Employer matching contribution percentage 80.00%  
v3.26.1
Segment Information - Additional Information (Details)
3 Months Ended
Mar. 31, 2026
Segment
Segment Reporting [Abstract]  
Number of operating segments 2
Number of reportable segments 2
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration] srt:ChiefExecutiveOfficerMember
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description The CODM assesses segment performances and allocates resources based on profitability. The CODM evaluates operating performance and decides how to allocate resources based on segment profit or loss, which is equivalent to segment income from operations, as well as Adjusted EBITDA, a non-GAAP measure defined as adjusted earnings before interest, income taxes, depreciation and amortization. The CODM uses the segment profit or loss for each segment predominantly in the annual budget and forecasting process. The CODM considers quarter-to-quarter variances on a sequential basis when making decisions about the allocation of operating and capital resources to each segment.
v3.26.1
Segment Information - Schedule of Operations by Segment (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Segment Reporting Information [Line Items]    
Revenues $ 209,530 $ 192,350
Cost of revenues 94,956 92,417
Selling, general and administrative expenses 36,476 30,534
Depreciation and amortization 41,495 34,119
(Gain) loss on sale of equipment 310 (45)
Corporate expenses (13,256) [1] (5,809) [2]
Income from operations 36,293 35,325
Interest expense, net (4,348) (5,365)
Other expense (461) (267)
Income before provision for income taxes 31,484 29,693
Intersegment    
Segment Reporting Information [Line Items]    
Revenues 11,263 9,139
Cost of revenues 11,263 9,139
Intersegment | Production Solutions    
Segment Reporting Information [Line Items]    
Revenues 0 0
Cost of revenues 39 0
Intersegment | Natural Gas Technologies    
Segment Reporting Information [Line Items]    
Revenues 11,263 9,139
Cost of revenues 11,224 9,139
Operating Segments    
Segment Reporting Information [Line Items]    
Revenues 220,793 201,489
Cost of revenues 106,219 101,556
Selling, general and administrative expenses 23,229 [3] 24,731 [4]
Depreciation and amortization 41,486 [3] 34,113 [4]
(Gain) loss on sale of equipment 310 (45)
Segment profit 49,549 41,134
Operating Segments | Production Solutions    
Segment Reporting Information [Line Items]    
Revenues 140,163 115,992
Cost of revenues 62,538 52,323
Selling, general and administrative expenses 16,004 [3] 14,677 [4]
Depreciation and amortization 25,899 [3] 19,614 [4]
(Gain) loss on sale of equipment 314 46
Segment profit 35,408 29,332
Operating Segments | Natural Gas Technologies    
Segment Reporting Information [Line Items]    
Revenues 80,630 85,497
Cost of revenues 43,681 49,233
Selling, general and administrative expenses 7,225 [3] 10,054 [4]
Depreciation and amortization 15,587 [3] 14,499 [4]
(Gain) loss on sale of equipment (4) (91)
Segment profit 14,141 11,802
Operating Segments | External Customers    
Segment Reporting Information [Line Items]    
Revenues 209,530 192,350
Cost of revenues 94,956 [3] 92,417 [4]
Operating Segments | External Customers | Production Solutions    
Segment Reporting Information [Line Items]    
Revenues 140,163 115,992
Cost of revenues 62,499 [3] 52,323 [4]
Operating Segments | External Customers | Natural Gas Technologies    
Segment Reporting Information [Line Items]    
Revenues 69,367 76,358
Cost of revenues 32,457 [3] 40,094 [4]
Elimination of intersegment    
Segment Reporting Information [Line Items]    
Revenues (11,263) (9,139)
Cost of revenues $ (11,263) $ (9,139)
[1] Comprised primarily of expenses not allocated to our reportable segments.
[2] Comprised primarily of expenses not allocated to our reportable segments.
[3] Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.
[4] Represents the significant expense categories and amounts for each reportable operating segment that are regularly provided to the chief operating decision maker.
v3.26.1
Segment Information - Schedule of Financial Information of Operating Segments (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Segment capital expenditures:      
Capital Expenditures $ 26,385 $ 27,850  
Segment assets:      
Assets 1,897,834 1,605,810 $ 1,646,351
Operating Segments [Member]      
Segment capital expenditures:      
Capital Expenditures 26,377 27,850  
Segment assets:      
Assets 1,973,947 1,644,515  
Intersegment Eliminations [Member]      
Segment assets:      
Assets (132,408) (52,400)  
Production Solutions [Member] | Operating Segments [Member]      
Segment capital expenditures:      
Capital Expenditures 19,106 11,381  
Segment assets:      
Assets 1,169,341 895,605  
Natural Gas Technologies [Member] | Operating Segments [Member]      
Segment capital expenditures:      
Capital Expenditures 7,271 16,469  
Segment assets:      
Assets 804,606 748,910  
Corporate and other      
Segment assets:      
Assets 56,295 13,695  
Corporate and other | Operating Segments [Member]      
Segment capital expenditures:      
Capital Expenditures $ 8 $ 0  
v3.26.1
Subsequent Events - Additional Information (Details) - Subsequent Event - USD ($)
$ / shares in Units, $ in Millions
May 01, 2026
Apr. 30, 2026
Apr. 01, 2026
Subsequent Event [Line Items]      
Distributions per common unit holders $ 0.09    
O 2026 Q2 Dividends      
Subsequent Event [Line Items]      
Dividend payment date May 27, 2026    
Restricted Stock Units (RSUs)      
Subsequent Event [Line Items]      
Number of shares eligible employees received     27,009
Aggregate grant date fair value, eligible employees received     $ 0.5
Number of shares non employee director received   3,625  
Aggregate grant date fair value, non employee director received   $ 0.1  
Class A Common Stock | O 2026 Q2 Dividends      
Subsequent Event [Line Items]      
Dividend payable per share $ 0.09    
Dividend record date May 15, 2026