Company: ONEW
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001772921-25-000040
Chunk: 115

Company: OneWater Marine Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 115
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: ($ in thousands)Three Months Ended June 30, 2025Three Months Ended June 30, 2024Net loss recognized during the period on equity securities$27 $38 Less net loss recognized during the period on equity securities sold during the period— — Unrealized loss recognized during the reporting period on equity securities still held at the reporting date$27 $38 ($ in thousands)Nine Months Ended June 30, 2025Nine Months Ended June 30, 2024Net loss recognized during the period on equity securities$73 $173 Less net loss recognized during the period on equity securities sold during the period— — Unrealized loss recognized during the reporting period on equity securities still held at the reporting date$73 $173 

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We estimate the fair value of contingent consideration using a probability-weighted discounted cash flow model based on forecasted future earnings or other agreed upon metrics including the production of acquisition leads. The acquisition contingent consideration liability has been accounted for based on inputs that are unobservable and significant to the overall fair value measurement (Level 3). The contingent consideration balance is recorded in other payables and accrued expenses and other long-term liabilities in the unaudited condensed consolidated balance sheets. Changes in fair value and net present value of contingent consideration are recorded in change in fair value of contingent consideration in the unaudited condensed consolidated statements of operations. The fair value of contingent consideration is reassessed on a quarterly basis. The following tables set forth the changes in fair value of our contingent consideration for the three and nine months ended June 30, 2025:($ in thousands)Three Months Ended June 30, 2025Balance as of March 31, 2025$9,126 Additions from acquisitions— Settlement of contingent consideration— Change in fair value, including accretion144 Balance as of June 30, 2025$9,270 ($ in thousands)Nine Months Ended June 30, 2025Balance as of September 30, 2024$15,161 Additions from acquisitions— Settlement of contingent consideration(6,343)Change in fair value, including accretion452 Balance as of June 30, 2025$9,270 We determine the carrying value of our cash and cash equivalents, accounts receivable, accounts payable, other payables and accrued expenses, floor plan notes payable, term note payable with Truist Bank,