v3.26.1
Note 17 - Sale of Spanish Subsidiaries
9 Months Ended
Sep. 30, 2025
Notes to Financial Statements  
Sale of Subsidiaries [Text Block]

17. Sale of Spanish Subsidiaries

 

On March 25, 2025, one of the Company’s subsidiaries, AEG MH02, entered into a Share Purchase Agreement with Alternus Energy Group Plc, a related party, for the sale of the entire issued share capital of Alt Spain Holdco S.l.u., including all of its subsidiaries: ALT Spain 03, S.L.U., ALT Spain 04, S.L.U. and New Frog Projects SL, for a total consideration of €10. In accordance with ASC 360, the Company removed the net assets of the disposal group and recognized a gain of $3.5 million upon closing the sale in March 2025, of which $0.6 million were costs associated with the sale. The sale of the Company’s Spanish subsidiaries does not represent a discontinued operation because management continues to pursue clean energy investment and development opportunities in Spain and Europe and does not view the sale as a strategic shift for the Company.

 

The major classes of assets and liabilities transferred on March 25, 2025 in the sale of the Company’s subsidiaries are shown below:

 

   

As of

 
   

March 25,

 

Spain

 

2025

 
   

(in thousands)

 
         

Assets:

       

Other current assets

  $ 36  

Total assets sold

  $ 36  
         

Liabilities:

       

Accounts payable

  $ 196  

Short secured debt

    2,773  

Operating leases, current liabilities

    29  

Other current liabilities

    203  

Operating leases, non-current liabilities

    423  

Total liabilities sold

  $ 3,624  
         

Net (gain)/loss on sale of net assets

  $ (3,588 )