Arq, Inc. — Form 10-Q
Filed August 10, 2026 · analyzed by the Periodic Agent
10-Q
— Neutral
significance 28/100
What the filing says
Arq changed from direct-expense to deferral method for costs related to planned major maintenance (turnaround/TAR) at its Red River Plant, effective Q2 2026. Auditor Baker Tilly concurred the new method better matches costs with periods benefited and improves period-to-period comparability. No dollar amounts or financial impact figures are disclosed in this exhibit.
Why this rating
Accounting method change is routine for industrial operators; no quantified impact disclosed; insufficient data to assess materiality relative to $213M market cap.
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