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Such matters are subject to many uncertainties and outcomes are not predictable.
−Removed: The Company does not believe however, that at the current time, there are any matters that constitute material pending legal proceedings that will have a material adverse effect on the financial position, future results of operations, or cash flows of the Company.
+Added: The Company does not believe however, that at the current time, there are any matters that constitute material pending legal
+Added: proceedings that will have a material adverse effect on the financial position, future results of operations, or cash flows of the Company.
+Added: On April 1, 2025, the Company completed its acquisition of VOXX (see Note 11, "Acquisitions" ).
+Added: In connection with the acquisition, VOXX as acquired, maintained responsibility for certain legal matters and royalty audits.
+Added: These matters include legal proceedings in which VOXX was named a defendant prior to the acquisition date, as well as unasserted claims and other legal matters for which the underlying events or circumstances existed as of the acquisition date and for which a liability was required to be recognized under ASC 805, Business Combinations ("ASC 805").
+Added: As part of the purchase price allocation pursuant to applicable guidance, the Company recorded provisional liabilities for these matters based on preliminary estimates of their fair values as of the acquisition date.
+Added: During the fourth quarter of 2025, one of the legal proceedings was settled for an amount less than the related provisional liability.
+Added: Accordingly, during the measurement period, the Company adjusted the provisional liability to reflect the settlement amount, with a corresponding adjustment to goodwill.
+Added: The Company will continue to monitor the status of the remaining legal proceeding and royalty audits and adjust the provisional liabilities, as appropriate, as additional information becomes available or the matters are resolved.
+Added: Any adjustments to these provisional liabilities will be recorded as measurement period adjustments to the purchase price allocation, with a corresponding adjustment to goodwill.
+Added: Changes recognized after the measurement period will be reflected in earnings in the period in which the adjustment is identified.
Mine Safety Disclosures.
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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.