Employee Retirement Plans	3 Months Ended
Mar. 31, 2026
Retirement Benefits [Abstract]
Employee Retirement Plans	Note 15. Employee Retirement Plans Pension Plans The Company sponsors certain defined benefit pension plans. Certain of these defined benefit pension plans are non-contributory and frozen and therefore no additional service costs are incurred for those plans. Other defined benefit pension plans maintained by the Company’s operating subsidiaries continue to accrue benefits for eligible participants in accordance with the respective plan provisions. Net periodic pension (income) cost was not material for the three months ended March 31, 2026 and 2025. There were no contributions made to the Company’s defined benefit pension plans during the three months ended March 31, 2026 and 2025 and there are no contributions expected to be made during the remainder of 2026. Deferred Compensation Plans The Company maintains a non-qualified deferred compensation plan for certain of its employees. Generally, participants have the ability to defer a certain amount of their compensation, as defined in the agreement. The deferred compensation liability will be paid out either upon retirement or as requested based upon certain terms in the agreements and in accordance with Internal Revenue Code Section 409A. The Company holds investments in company-owned life insurance policies which are recorded at cash surrender value (Level 2). The investments are included in Other assets on the Condensed Combined Balance Sheets and were $32,643 and $32,728, as of March 31, 2026 and December 31, 2025, respectively. The liabilities under this plan were $2,566 and $2,566, which are included in Accrued expenses and other current liabilities, and $14,785 and $16,490, which are included in Other long-term liabilities on the Condensed Combined Balance Sheets, as of March 31, 2026 and December 31, 2025, respectively. Defined Contribution Plans The Company sponsors defined contribution plans covering substantially all eligible employees. The plans permit participants to make elective deferrals, with the Company providing matching contributions. Company contributions vary depending on the date of hire, with the majority of employees eligible for employer matching on a portion of their contributions. Employer contributions to the defined contribution plans were approximately $3,460 and $3,783 for the three months ended March 31, 2026 and 2025, respectively.

Employee Retirement Plans

3 Months Ended

Mar. 31, 2026

Note 15. Employee Retirement Plans

Pension Plans

The Company sponsors certain defined benefit pension plans. Certain of these defined benefit pension plans are non-contributory and frozen and therefore no additional service costs are incurred for those plans. Other defined benefit pension plans maintained by the Company’s operating subsidiaries continue to accrue benefits for eligible participants in accordance with the respective plan provisions. Net periodic pension (income) cost was not material for the three months ended March 31, 2026 and 2025.

There were no contributions made to the Company’s defined benefit pension plans during the three months ended March 31, 2026 and 2025 and there are no contributions expected to be made during the remainder of 2026.

Deferred Compensation Plans

The Company maintains a non-qualified deferred compensation plan for certain of its employees. Generally, participants have the ability to defer a certain amount of their compensation, as defined in the agreement. The deferred compensation liability will be paid out either upon retirement or as requested based upon certain terms in the agreements and in accordance with Internal Revenue Code Section 409A. The Company holds investments in company-owned life insurance policies which are recorded at cash surrender value (Level 2). The investments are included in Other assets on the Condensed Combined Balance Sheets and were $32,643 and $32,728, as of March 31, 2026 and December 31, 2025, respectively. The liabilities under this plan were $2,566 and $2,566, which are included in Accrued expenses and other current liabilities, and $14,785 and $16,490, which are included in Other long-term liabilities on the Condensed Combined Balance Sheets, as of March 31, 2026 and December 31, 2025, respectively.

Defined Contribution Plans

The Company sponsors defined contribution plans covering substantially all eligible employees. The plans permit participants to make elective deferrals, with the Company providing matching contributions. Company contributions vary depending on the date of hire, with the majority of employees eligible for employer matching on a portion of their contributions. Employer contributions to the defined contribution plans were approximately $3,460 and $3,783 for the three months ended March 31, 2026 and 2025, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Arxis, Inc. 10-Q