Acquisition (Tables)

9 Months Ended

Sep. 30, 2025

Preliminary Allocation Off the Purchase Price

The table below presents the provisional fair values allocated to the assets acquired. The purchase accounting and purchase price allocation for Cornerstone are preliminary and the Company continues to refine the preliminary valuation of certain acquired assets which could impact the amount of residual goodwill recorded. The Company intends to finalize the amounts recognized as it obtains the information necessary to complete the analysis, but no later than one year from the date of the acquisition. Final determination of the fair values may result in further adjustments to the values presented in the following table:


	Preliminary Purchase Price Allocation
Cash paid	$	41,315

Recognized amounts of identifiable assets acquired:
Accounts receivable	$	9,812
Inventories	3,055
Property, plant and equipment	25,000
Other intangible assets	2,390
Other long-term assets	695
Fair value of identifiable assets acquired	40,952
Goodwill	363
Total assets acquired	$	41,315

Valuation of Intangibles Assets Acquired and Weightage Average Amortization Periods

The valuation of intangibles assets acquired and the related weighted-average amortization period are as follows:


	Amount		Weighted-Average Expected Useful Life (in years)
Intangible assets subject to amortization:
Customer relationships	$	2,390	15

Ecovyst Inc. 10-Q