Press Release: Perimeter Solutions Reports Fourth Quarter 2025 Financial Results

Dow Jones02-26

Full year Net Loss of $206.4M and Adjusted Net Income of $206.7M

Continued value driver execution drove full year Adjusted EBITDA of $331.7M

Full year Loss Per Diluted Share of $1.37 and Adjusted Earnings Per Diluted Share of $1.34

Specialty Products Segment acquired add-on product lines in Q4 2025, and MMT in Q1 2026

CLAYTON, Mo., Feb. 26, 2026 (GLOBE NEWSWIRE) -- Perimeter Solutions, Inc. $(PRM)$ ("Perimeter," "Perimeter Solutions," or the "Company"), a leading provider of industrial products and services that support critical and complex customer missions across a range of niche applications, today reported financial results for its fourth quarter, and full year, ended December 31, 2025.

Full Year 2025 Results

   -- Net sales increased 16% to $652.9 million, as compared to $561.0 million 
      in the prior year. 
 
          -- Fire Safety net sales increased 12% to $489.0 million, as compared 
             to $436.3 million in the prior year. 
 
          -- Specialty Products net sales increased 31% to $163.9 million, as 
             compared to $124.7 million in the prior year. 
 
   -- Net loss was $206.4 million, or $1.37 loss per diluted share, as compared 
      to a net loss of $5.9 million, or $0.04 loss per diluted share in the 
      prior year. 
 
   -- Non-GAAP adjusted earnings per diluted share was $1.34, as compared to 
      non-GAAP adjusted earnings per share of $1.11 in the prior year. 
 
   -- Adjusted EBITDA increased 18% to $331.7 million, as compared to $280.3 
      million in the prior year. 
 
          -- Fire Safety Segment Adjusted EBITDA increased 21% to $290.5 
             million, as compared to $240.1 million in the prior year. 
 
          -- Specialty Products Segment Adjusted EBITDA increased 3% to $41.2 
             million, as compared to $40.2 million in the prior year. 
 
   -- Reconciliation tables for non-GAAP measures are available in the attached 
      schedules. 

Fourth Quarter 2025 Results

   -- Net sales increased 19% to $102.8 million in the fourth quarter, as 
      compared to $86.2 million in the prior year quarter. 
 
          -- Fire Safety net sales decreased 4% to $58.1 million, as compared 
             to $60.7 million in the prior year quarter. 
 
          -- Specialty Products net sales increased 75% to $44.7 million, as 
             compared to $25.5 million in the prior year quarter. 
 
   -- Net loss during the fourth quarter was $140.2 million, or $0.94 loss per 
      diluted share, as compared to net income of $144.2 million, or $0.90 
      earnings per diluted share in the prior year quarter. 
 
   -- Fourth quarter non-GAAP adjusted earnings per diluted share was $0.13 for 
      both the quarter ended 2025 and 2024. 
 
   -- Adjusted EBITDA increased 9% to $36.0 million in the fourth quarter, as 
      compared to $32.9 million in the prior year quarter. 
 
          -- Fire Safety Segment Adjusted EBITDA decreased 6% to $25.6 million, 
             as compared to $27.2 million in the prior year quarter. 
 
          -- Specialty Products Segment Adjusted EBITDA increased 85% to $10.4 
             million, as compared to $5.6 million in the prior year quarter. 
 
   -- Reconciliation tables for non-GAAP measures are available in the attached 
      schedules. 

Capital Allocation

   -- The Company invested $7.0 million in capital expenditures for the three 
      months ended December 31, 2025 and $29.6 million for the year ended 
      December 31, 2025. 
 
   -- On November 14, 2025, the Company acquired substantially all of the 
      assets and technical data rights of certain electro-optical product lines 
      from a third party, for a total cash purchase price of $40.0 million. The 
      product lines will be included within the Specialty Products Segment. 
 
   -- On January 22, 2026, the Company acquired the outstanding capital stock 
      of Medical Manufacturing Technologies, LLC ("MMT") for a total cash 
      purchase price of $685.0 million which was funded with cash on hand and 
      proceeds from a senior secured notes offering. The Company expects that 
      MMT will be included within its Specialty Products segment. 

Conference Call and Webcast

As previously announced, Perimeter Solutions management will hold a conference call at 8:30 a.m. ET on Thursday, February 26, 2026 to discuss financial results for the fourth quarter and full year 2025. The conference call can be accessed by dialing (877) 407-9764 (toll-free) or (201) 689-8551 (toll).

The conference call will also be webcast simultaneously on Perimeter's website , accessed under the Investor Relations page. The webcast link will be made available on the Company's website prior to the start of the call; go to the investor relations page of our website to the News & Events menu and click on "Events & Presentations."

A slide presentation will also be available for reference during the conference call; go to the investor relations page of our website to the News & Events menu and click on "Events & Presentations."

Following the live webcast, a replay will be available on the Company's website. A telephonic replay will also be available approximately three hours after the call and can be accessed by dialing (877) 660-6853 (toll-free) or (201) 612-7415 (toll) and using Access ID "13758339". The telephonic replay will be available until March 26, 2026 (11:59 p.m. ET).

About Perimeter Solutions

Perimeter Solutions (NYSE: PRM) is a leading provider of industrial products and services that support critical and complex customer missions across a range of niche applications. Perimeter's focus on superior customer service, paired with our Value Driver-focused operating strategy, decentralized operating model, and focus on driving value via capital allocation and capital structure management, fulfills our dual mandate: to serve customers and create value for stockholders. Perimeter is comprised of two segments, Fire Safety, including fire retardants and fire suppressants, and Specialty Products, which currently spans lubricant additives, electronic and electro-mechanical components, and highly engineered machinery for the medical device industry. Perimeter expects to continue expanding its portfolio through organic growth and value creating acquisitions.

Forward-looking Information

This press release may contain "forward-looking statements" within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. Forward-looking statements involve risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements. Forward-looking statements can be identified by words such as: "anticipate," "intend," "plan," "goal," "seek," "believe," "project," "estimate," "expect," "strategy," "future," "likely," "may," "should," "will," and similar references to future periods.

Any such forward-looking statements are not guarantees of performance or results, and involve risks, uncertainties (some of which are beyond the Company's control) and assumptions. Although Perimeter believes any forward-looking statements are based on reasonable assumptions, you should be aware that many factors could affect the Company's actual financial results and cause them to differ materially from those anticipated in any forward-looking statements, including the risk factors described from time to time by us in our filings with the Securities and Exchange Commission ("SEC"), including, but not limited to, the Company's Annual Report on Form 10-K for the year ended December 31, 2025. Stockholders, potential investors and other readers should consider these factors carefully in evaluating the forward-looking statements.

Any forward-looking statement made by Perimeter in this press release speaks only as of the date on which it is made. Perimeter undertakes no obligation to update any forward-looking statement, whether as a result of new information, future developments or otherwise, except as may be required by law.

SOURCE: Perimeter Solutions, Inc.

CONTACT: ir@perimeter-solutions.com

 
                   PERIMETER SOLUTIONS, INC. AND SUBSIDIARIES 
             Consolidated Statements of Operations and Comprehensive 
                                  (Loss) Income 
                 (in thousands, except share and per share data) 
                                   (Unaudited) 
                     Three Months Ended December 
                                 31,                  Year Ended December 31, 
                     ---------------------------- 
                         2025           2024           2025           2024 
                                     -----------    -----------    ----------- 
Net sales            $    102,750   $     86,231   $    652,862   $    560,968 
Cost of goods sold         56,358         44,336        277,712        243,882 
                      -----------    -----------    -----------    ----------- 
      Gross profit         46,392         41,895        375,150        317,086 
                      -----------    -----------    -----------    ----------- 
Operating expenses 
(income): 
   Selling, general 
    and 
    administrative 
    expense                21,832         21,013         77,575         66,901 
   Amortization 
    expense                15,794         13,741         59,696         55,032 
   Founders 
    advisory fees - 
    related party         171,209        (54,789)       435,163        198,308 
   Other operating 
    expense                 2,721            612          3,646            612 
                      -----------    -----------    -----------    ----------- 
      Total 
       operating 
       expenses 
       (income)           211,556        (19,423)       576,080        320,853 
                      -----------    -----------    -----------    ----------- 
Operating (loss) 
 income                  (165,164)        61,318       (200,930)        (3,767) 
                      -----------    -----------    -----------    ----------- 
Other expense 
(income): 
   Interest 
    expense, net            9,691          9,169         39,135         40,461 
   Foreign currency 
    loss (gain)               211          2,280         (3,038)         2,443 
   Other (income) 
    expense, net             (638)           (60)          (780)           192 
                      -----------    -----------    -----------    ----------- 
      Total other 
       expense, 
       net                  9,264         11,389         35,317         43,096 
                      -----------    -----------    -----------    ----------- 
(Loss) income 
 before income 
 taxes                   (174,428)        49,929       (236,247)       (46,863) 
Income tax benefit         34,197         94,241         29,881         40,958 
                      -----------    -----------    -----------    ----------- 
Net (loss) income        (140,231)       144,170       (206,366)        (5,905) 
Other 
comprehensive 
income (loss), net 
of tax: 
   Foreign currency 
    translation 
    adjustments             3,184        (23,627)        32,862        (19,522) 
                      -----------    -----------    -----------    ----------- 
Total comprehensive 
 (loss) income       $   (137,047)  $    120,543   $   (173,504)  $    (25,427) 
                      ===========    ===========    ===========    =========== 
(Loss) earnings 
per share: 
   Basic             $      (0.94)  $       0.98   $      (1.37)  $      (0.04) 
   Diluted           $      (0.94)  $       0.90   $      (1.37)  $      (0.04) 
Weighted average 
number of shares 
outstanding: 
   Basic              148,808,784    147,058,719    150,370,533    145,713,439 
   Diluted            148,808,784    160,931,755    150,370,533    145,713,439 
 
 
               PERIMETER SOLUTIONS, INC. AND SUBSIDIARIES 
                       Consolidated Balance Sheets 
                    (in thousands, except share data) 
                               (Unaudited) 
                               December 31, 2025     December 31, 2024 
                              -------------------  --------------------- 
ASSETS 
Current assets: 
   Cash and cash equivalents   $         325,927    $         198,456 
   Accounts receivable, net               64,363               56,048 
   Inventories                           139,634              116,347 
   Prepaid expenses and 
    other current assets                  34,049               23,173 
                                  --------------       -------------- 
      Total current assets               563,973              394,024 
Property, plant and 
 equipment, net                           85,138               64,777 
Operating lease right-of-use 
 assets                                   30,152               17,298 
Finance lease right-of-use 
 assets                                    5,713                6,173 
Goodwill                               1,065,211            1,034,543 
Customer lists, net                      628,189              637,745 
Technology and patents, net              184,804              173,307 
Tradenames, net                           86,330               87,365 
Other assets, net                          3,497                1,162 
                                  --------------       -------------- 
      Total assets             $       2,653,007    $       2,416,394 
                                  ==============       ============== 
LIABILITIES AND 
STOCKHOLDERS' EQUITY 
Current liabilities: 
   Accounts payable            $          30,301    $          23,519 
   Accrued expenses and 
    other current 
    liabilities                           47,212               30,450 
   Founders advisory fees 
    payable -- related 
    party                                 95,726                6,677 
   Deferred revenue                        1,879                1,842 
                                  --------------       -------------- 
      Total current 
       liabilities                       175,118               62,488 
Long-term debt, net                      669,122              667,774 
Operating lease liabilities, 
 net of current portion                   27,860               15,540 
Finance lease liabilities, 
 net of current portion                    5,694                6,013 
Deferred income taxes                     80,410              152,203 
Founders advisory fees 
 payable -- related party                440,697              240,083 
Preferred stock                          115,904              109,966 
Preferred stock -- related 
 party                                     1,293                2,831 
Other non-current 
 liabilities                               3,590                2,226 
                                  --------------       -------------- 
      Total liabilities                1,519,688            1,259,124 
                                  --------------       -------------- 
Commitments and 
contingencies 
Stockholders' equity: 
   Common stock, $0.0001 par 
    value per share, 
    4,000,000,000 shares 
    authorized; 174,818,216 
    and 169,426,114 shares 
    issued; 149,440,060 and 
    147,822,633 shares 
    outstanding at December 
    31, 2025 and 2024, 
    respectively                              17                   17 
   Treasury stock, at cost; 
    25,378,156 and 
    21,603,481 shares at 
    December 31, 2025 and 
    2024, respectively                  (168,197)            (127,827) 
   Additional paid-in 
    capital                            2,100,958            1,911,035 
   Accumulated other 
    comprehensive loss                    (6,370)             (39,232) 
   Accumulated deficit                  (793,089)            (586,723) 
                                  --------------       -------------- 
      Total stockholders' 
       equity                          1,133,319            1,157,270 
                                  --------------       -------------- 
      Total liabilities and 
       stockholders' equity    $       2,653,007    $       2,416,394 
                                  ==============       ============== 
 
 
              PERIMETER SOLUTIONS, INC. AND SUBSIDIARIES 
                 Consolidated Statements of Cash Flows 
                            (in thousands) 
                              (Unaudited) 
                                            Year Ended December 31, 
                                                2025         2024 
                                             ----------    -------- 
Cash flows from operating activities: 
  Net loss                                $    (206,366)  $  (5,905) 
  Adjustments to reconcile net loss to 
  net cash provided by operating 
  activities: 
    Founders advisory fees -- related 
     party (change in fair value)               435,163     198,308 
    Depreciation and amortization 
     expense                                     74,032      65,718 
    Interest and payment-in-kind on 
     preferred stock                              7,332       7,057 
    Stock-based compensation                     16,647      12,849 
    Non-cash lease expense                        6,861       5,070 
    Deferred income taxes                       (74,144)    (99,557) 
    Amortization of deferred financing 
     costs                                        1,907       1,730 
    Foreign currency (gain) loss                 (3,038)      2,443 
    Loss on disposal of assets                      149          66 
  Changes in operating assets and 
  liabilities, net of acquisitions: 
    Accounts receivable                          (6,954)    (13,293) 
    Inventories                                  (5,980)     29,872 
    Prepaid expenses and other current 
     assets                                         971        (843) 
    Accounts payable                              6,228        (754) 
    Deferred revenue                                 37       1,842 
    Income taxes payable, net                    (5,685)    (13,299) 
    Accrued expenses and other current 
     liabilities                                  4,159       4,306 
    Founders advisory fees -- related 
     party (cash settled)                        (6,677)     (2,702) 
    Operating lease liabilities                  (4,867)     (3,278) 
    Finance lease liabilities                      (489)       (501) 
    Other, net                                   (1,137)       (741) 
                                             ----------    -------- 
      Net cash provided by operating 
       activities                               238,149     188,388 
                                             ----------    -------- 
Cash flows from investing activities: 
  Purchase of property and equipment            (29,591)    (15,531) 
  Purchase of intangible assets                 (15,226)         -- 
  Proceeds from short-term investments               --       5,383 
  Purchase of businesses, net of cash 
   acquired                                     (62,000)    (32,792) 
                                             ----------    -------- 
      Net cash used in investing 
       activities                              (106,817)    (42,940) 
                                             ----------    -------- 
Cash flows from financing activities: 
  Common stock repurchased                      (40,370)         -- 
  Ordinary shares repurchased                        --     (14,420) 
  Proceeds from exercises of warrants                --      23,509 
  Proceeds from exercises of options             34,453          -- 
  Principal payments on finance lease 
   obligations                                     (875)       (740) 
  Payment for credit facility financing 
   fees                                          (2,179)         -- 
                                             ----------    -------- 
      Net cash (used in) provided by 
       financing activities                      (8,971)      8,349 
                                             ----------    -------- 
Effect of foreign currency on cash and 
 cash equivalents                                 5,110      (2,617) 
                                             ----------    -------- 
Net change in cash and cash equivalents         127,471     151,180 
Cash and cash equivalents, beginning of 
 period                                         198,456      47,276 
                                             ----------    -------- 
Cash and cash equivalents, end of 
 period                                   $     325,927   $ 198,456 
                                             ==========    ======== 
Supplemental disclosures of cash flow 
information: 
  Cash paid for interest                  $      36,745   $  37,317 
  Cash paid for income taxes              $      48,851   $  74,559 
Non-cash activities: 
  Liability portion of founders 
   advisory fees -- related party 
   reclassified to additional paid in 
   capital                                $     138,823   $   8,464 
 

Non-GAAP Financial Metrics

The Company provides non-GAAP financial measures for Segment Adjusted EBITDA, Adjusted Net Income, and Adjusted Earnings Per Share data as supplemental information regarding the Company's business performance. The Company believes that these non-GAAP financial measures are useful to investors because they provide investors with a better understanding of the Company's past financial performance and future results. The Company's management uses these non-GAAP financial measures when it internally evaluates the performance of its business and makes operating decisions, including internal operating budgeting, performance measurement, and discretionary compensation.

Segment Adjusted EBITDA

Segment Adjusted EBITDA is defined as (loss) income before income taxes plus net interest and other financing expenses, and depreciation and amortization, adjusted on a consistent basis for certain non-recurring, unusual or non-operational items. These items include (i) restructuring, (ii) acquisition related costs, (iii) founder advisory fee expenses, (iv) stock-based compensation expense and (v) foreign currency loss (gain). To supplement the Company's consolidated financial statements presented in accordance with U.S. GAAP, Perimeter is providing a summary to show the computations of Segment Adjusted EBITDA, which is a non-GAAP measure used by the Company's management and by external users of Perimeter's financial statements, such as debt and equity investors, commercial banks and others, to assess the Company's operating performance as compared to that of other companies, without regard to financing methods, capital structure or historical cost basis. Segment Adjusted EBITDA should not be considered an alternative to net (loss) income, operating (loss) income, cash flows provided by operating activities or any other measure of financial performance or liquidity presented in accordance with U.S. GAAP (in thousands).

 
(Unaudited)         Three Months Ended December 31, 2025   Three Months Ended December 31, 2024 
                    ------------------------------------  -------------------------------------- 
                                   Specialty                             Specialty 
                     Fire Safety    Products    Total     Fire Safety     Products      Total 
                    -------------  ---------  ----------  ------------  -----------  ----------- 
(Loss) income 
 before income 
 taxes              $(152,325)     $(22,103)  $(174,428)  $ 45,304       $   4,625   $ 49,929 
   Depreciation 
    and 
    amortization       14,579         5,843      20,422     12,858           3,645     16,503 
   Interest and 
    financing 
    expense 
    (benefit)           5,969         3,722       9,691      9,694            (525)     9,169 
   Founders 
    advisory fees 
    -- related 
    party             154,106        17,103     171,209    (46,936)         (7,853)   (54,789) 
   Non-recurring 
    expenses (1)          137           775         912      3,743             626      4,369 
   Acquisition 
    costs                  --         2,716       2,716         --             612        612 
   Stock-based 
    compensation 
    expense             3,390         1,829       5,219      2,735           2,066      4,801 
   Foreign 
    currency 
    (gain) loss          (323)          534         211       (154)          2,434      2,280 
                     --------       -------    --------    -------          ------    ------- 
Segment Adjusted 
 EBITDA             $  25,533      $ 10,419   $  35,952   $ 27,244       $   5,630   $ 32,874 
                     ========       =======    ========    =======          ======    ======= 
 
 (1) For the three months ended December 31, 2025, 
 $0.7 million was related to litigation costs arising 
 from a contractual dispute regarding control of the 
 P(2) S(5) facility, which is currently operated by 
 Flexsys Chemical Company and $0.2 million was related 
 to the redomiciliation of the Company from Luxembourg 
 to Delaware (the "Redomiciliation Transaction"). For 
 the three months ended December 31, 2024, $4.4 million 
 was related to the Redomiciliation Transaction and 
 other non-recurring Luxembourg related costs. 
 
 
(Unaudited)           Year Ended December 31, 2025       Year Ended December 31, 2024 
                    ---------------------------------  --------------------------------- 
                       Fire     Specialty                Fire     Specialty 
                      Safety     Products    Total      Safety     Products     Total 
                    ----------  ---------  ----------  ---------  ---------  ----------- 
Loss before income 
 taxes              $(182,537)  $(53,710)  $(236,247)  $(35,277)  $(11,586)  $(46,863) 
   Depreciation 
    and 
    amortization       55,397     18,635      74,032     51,365     14,353     65,718 
   Interest and 
    financing 
    expense            24,059     15,076      39,135     39,547        914     40,461 
   Founders 
    advisory fees 
    -- related 
    party             381,106     54,057     435,163    169,886     28,422    198,308 
   Non-recurring 
    expenses (1)          955      1,465       2,420      5,559      1,207      6,766 
   Acquisition 
    costs                  98      3,480       3,578         --        612        612 
   Stock-based 
    compensation 
    expense            12,207      4,440      16,647      8,545      4,304     12,849 
   Foreign 
    currency 
    (gain) loss          (798)    (2,240)     (3,038)       496      1,947      2,443 
                     --------    -------    --------    -------    -------    ------- 
Segment Adjusted 
 EBITDA             $ 290,487   $ 41,203   $ 331,690   $240,121   $ 40,173   $280,294 
                     ========    =======    ========    =======    =======    ======= 
 
 (1) For the year ended December 31, 2025, $1.1 million 
 was related to restructuring and other non-recurring 
 costs, $0.7 million was related to litigation costs 
 arising from a contractual dispute regarding control 
 of the P(2) S(5) facility, which is currently operated 
 by Flexsys Chemical Company, and $0.6 million was 
 related to the Redomiciliation Transaction. For the 
 year ended December 31, 2024, $6.6 million was related 
 to the Redomiciliation Transaction and other non-recurring 
 Luxembourg related costs and $0.2 million was related 
 to other non-recurring costs. 
 

Adjusted Net Income and Adjusted Earnings Per Share

The computation of Adjusted Earnings Per Share ("Adjusted EPS") is defined as Adjusted Net Income divided by adjusted diluted shares. Adjusted Net Income is defined as net (loss) income plus amortization, certain non-recurring, unusual or non-operational items, and the tax impact of these non-GAAP adjustments. These adjustments include (i) restructuring, (ii) acquisition related costs, (iii) founder advisory fee expenses, (iv) stock-based compensation expense and (v) foreign currency loss (gain). Adjusted diluted shares is the weighted average diluted shares outstanding, adjusted by adding dilution for options and warrants excluded under U.S. GAAP due to a net loss, less dilution related to founders advisory fees. To supplement the Company's consolidated financial statements presented in accordance with U.S. GAAP, Perimeter is providing a summary to show the computations of Adjusted Net Income and Adjusted EPS, which are non-GAAP measures used by the Company's management and by external users of Perimeter's financial statements, such as debt and equity investors, commercial banks and others, to assess the Company's operating performance as compared to that of other companies, without regard to financing methods, capital structure or historical cost basis. Adjusted EPS and Adjusted Net Income should not be considered alternatives to GAAP (loss) earnings per share ("GAAP EPS"), net (loss) income, operating (loss) income, cash flows provided by operating activities or any other measure of financial performance or liquidity presented in accordance with U.S. GAAP (in thousands, except share and per share data).

 
(Unaudited)                       Three Months Ended December 31, 
                                       2025             2024 
                                   -------------    ------------- 
GAAP net (loss) income          $       (140,231)  $      144,170 
   Adjustments: 
      Amortization                        15,794           13,741 
      Founders advisory fees 
       -- related party                  171,209          (54,789) 
      Non-recurring expenses 
       (1)                                   912            4,369 
      Acquisition costs                    2,716              612 
      Stock-based 
       compensation expense                5,219            4,801 
      Foreign currency loss                  211            2,280 
      Tax impact of non-GAAP 
       adjustments (2)                   (35,937)         (96,136) 
                                   -------------    ------------- 
Adjusted net income             $         19,893   $       19,048 
                                   =============    ============= 
 
Shares used in computing 
 GAAP (Loss) Earnings Per 
 Share (diluted)                     148,808,784      160,931,755 
      Options (3)                      7,136,522               -- 
      Shares underlying 
       Founders fixed 
       advisory fees (4)                      --       (9,428,244) 
      Shares underlying 
      Founders variable 
      advisory fees (5)                       --               -- 
                                   -------------    ------------- 
Shares used in computing 
 Adjusted Earnings Per Share 
 (diluted)                           155,945,306      151,503,511 
                                   =============    ============= 
 
GAAP (Loss) Earnings Per 
 Share (diluted)                $          (0.94)  $         0.90 
Adjusted Earnings Per Share 
 (diluted)                      $           0.13   $         0.13 
____________________ 
(1) For the three months ended December 31, 2025, 
 $0.7 million was related to litigation costs arising 
 from a contractual dispute regarding control of the 
 P(2) S(5) facility, which is currently operated by 
 Flexsys Chemical Company and $0.2 million was related 
 to the Redomiciliation Transaction. For the three 
 months ended December 31, 2024, $4.4 million was related 
 to the Redomiciliation Transaction and other non-recurring 
 Luxembourg related costs. 
(2) The tax impact of non-GAAP adjustments reflects 
 the total income tax expense commensurate with the 
 non-GAAP measure of profitability. 
(3) The Company adds back the dilutive impact of options 
 if amounts were excluded for purposes of GAAP EPS 
 due to a GAAP net loss during the period. 
(4) As of December 31, 2025, a maximum of 2.4 million 
 shares were issuable within 12 months under the Founders 
 fixed advisory fee. To satisfy the 2025 Founders fixed 
 advisory fee, the Company paid $13.4 million in cash 
 on February 19, 2026 and expects to issue 1.9 million 
 shares of Common Stock in the first quarter of 2026. 
(5) Based on period end market prices as of December 
 31, 2025, a maximum of 14.5 million shares were issuable 
 within 12 months under the Founders variable advisory 
 fee. To satisfy the 2025 Founders variable advisory 
 fee, the Company paid $82.3 million in cash on February 
 19, 2026 and expects to issue 11.5 million shares 
 of Common Stock in the first quarter of 2026. 
 
 
(Unaudited)                            Year Ended December 31, 
                                    ------------------------------ 
                                        2025           2024 
                                                    ----------- 
GAAP net loss                       $   (206,366)  $     (5,905) 
   Adjustments: 
      Amortization                        59,696         55,032 
      Founders advisory fees -- 
       related party                     435,163        198,308 
      Non-recurring expenses (1)           2,420          6,766 
      Acquisition costs                    3,578            612 
      Stock-based compensation 
       expense                            16,647         12,849 
      Foreign currency (gain) 
       loss                               (3,038)         2,443 
      Tax impact of non-GAAP 
       adjustments (2)                  (101,427)      (106,715) 
                                     -----------    ----------- 
Adjusted net income                 $    206,673   $    163,390 
                                     ===========    =========== 
 
Shares used in computing GAAP 
 (Loss) Earnings Per Share 
 (diluted)                           150,370,533    145,713,439 
      Options (3)                      4,092,617      1,446,487 
      Warrants (3)                            --         49,876 
      Shares underlying Founders 
      fixed advisory fees (4)                 --             -- 
      Shares underlying Founders 
      variable advisory fees (5)              --             -- 
                                     -----------    ----------- 
Shares used in computing Adjusted 
 Earnings Per Share (diluted)        154,463,150    147,209,802 
                                     ===========    =========== 
 
GAAP (Loss) Earnings Per Share 
 (diluted)                          $      (1.37)  $      (0.04) 
Adjusted Earnings Per Share 
 (diluted)                          $       1.34   $       1.11 
____________________ 
(1) For the year ended December 31, 2025, $1.1 million 
 was related to restructuring and other non-recurring 
 costs, $0.7 million was related to litigation costs 
 arising from a contractual dispute regarding control 
 of the P(2) S(5) facility, which is currently operated 
 by Flexsys Chemical Company, and $0.6 million was 
 related to the Redomiciliation Transaction. For the 
 year ended December 31, 2024, $6.6 million was related 
 to the Redomiciliation Transaction and other non-recurring 
 Luxembourg related costs and $0.2 million was related 
 to other non-recurring costs. 
(2) The tax impact of non-GAAP adjustments reflects 
 the total income tax expense commensurate with the 
 non-GAAP measure of profitability. 
(3) The Company adds back the dilutive impact of options 
 and warrants if amounts were excluded for purposes 
 of GAAP EPS due to GAAP net loss during the period. 
(4) As of December 31, 2025, a maximum of 2.4 million 
 shares were issuable within 12 months under the Founders 
 fixed advisory fee. To satisfy the 2025 Founders fixed 
 advisory fee, the Company paid $13.4 million in cash 
 on February 19, 2026 and expects to issue 1.9 million 
 shares of Common Stock in the first quarter of 2026. 
(5) Based on period end market prices as of December 
 31, 2025, a maximum of 14.5 million shares were issuable 
 within 12 months under the Founders variable advisory 
 fee. To satisfy the 2025 Founders variable advisory 
 fee, the Company paid $82.3 million in cash on February 
 19, 2026 and expects to issue 11.5 million shares 
 of Common Stock in the first quarter of 2026. 
 

(END) Dow Jones Newswires

February 26, 2026 06:00 ET (11:00 GMT)

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