Quarterly report [Sections 13 or 15(d)]

Debt

v3.26.1
Debt
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Debt
Note 7: Debt
Long-term Debt
Long-term debt consisted of the following:
March 31, 2026 December 31, 2025
(in thousands)
Repurchase promissory note, interest paid at 11.0%, due June 2026
$ 35,113  $ 34,189 
Term loan facility, interest paid at 12.0%, due September 2027
83,901  82,885 
VGS 1 promissory note, interest paid at 13.5%, due June 2028
50,854  49,374 
VGS 2 promissory note, interest paid at 17.5%, due September 2027
40,133  38,667 
VGS 3 promissory note, interest paid at 19.5%, due June 2028
36,943  35,435 
VGS 4 promissory note, interest paid at 19.5%, due August 2028
42,854  41,110 
VGS 5 promissory note, interest paid at 19.5%, due August 2028
89,458  55,070 
Long-term debt, gross 379,256  336,730 
Less: unamortized debt issuance costs and original issue discount (68,251) (63,320)
311,005  273,410 
Less: current portion of long-term debt (51,436) (45,036)
Long-term debt, net $ 259,569  $ 228,374 
VGS 5 Promissory Note
On May 29, 2025, P3 LLC entered into a related party financing transaction with VBC Growth SPV 5, LLC (“VGS 5”), consisting of the issuance by P3 LLC of (i) an unsecured promissory note (the “VGS 5 Promissory Note”) to VGS 5 and (ii) a warrant to purchase 1.4 million shares of the Company’s Class A common stock at an exercise price of $7.39 per share to VGS 5. The VGS 5 Promissory Note provides for funding of up to $70.0 million, available for draw by P3 LLC in three tranches, as follows: (i) a first tranche of $15.0 million which was drawn on May 29, 2025, (ii) a second tranche of up to $15.0 million available at the Company’s sole option in a single draw, on or prior to June 22, 2025, and (iii) a third tranche of $40.0 million available upon mutual agreement of P3 LLC and VGS 5 in one or more draws. The VGS 5 Promissory Note matures on August 13, 2028. Interest is payable at 19.5% per annum on a quarterly cycle (in arrears) beginning June 30, 2025. P3 LLC may elect to pay either (1) 8.0% cash interest and 11.5% paid-in-kind (“PIK”) interest, or (2) 19.5% PIK interest, provided that payment of cash interest will be permitted only to the extent permitted by the Term Loan Facility (defined below) and the VGS 5 Subordination Agreement (defined below), and if not so permitted, such interest shall accrue as PIK interest. Accrued PIK interest is included in other long-term liabilities in the Company’s condensed consolidated balance sheets. The VGS 5 Promissory Note provides for mandatory prepayments with the proceeds of certain asset sales, and VGS 5 has the right to demand payment in full upon (i) a change of control of the Company and (ii) certain qualified financings (as defined in the VGS 5 Promissory Note).

In connection with the issuance of the VGS 5 Promissory Note, P3 LLC entered into a subordination agreement, dated as of May 29, 2025 (the “VGS 5 Subordination Agreement”), with VGS 5 which subordinates VGS 5’s right of payment under the VGS 5 Promissory Note to the right of payment and security interests of the lenders under the Term Loan and Security Agreement with CRG Servicing, LLC (the “Term Loan Facility”). Under the terms of the VGS 5 Subordination Agreement, P3 LLC will be effectively required to pay all interest under the VGS 5 Promissory Note in-kind.
On June 21, 2025, the Company delivered a request to VGS 5 for $15.0 million in funding related to the second tranche. VGS 5 funded $8.5 million in July 2025 and $6.5 million in August 2025. On October 3, 2025, the Company delivered a request to VGS 5 for $13.0 million in funding related to the third tranche, which was funded on October 7, 2025.
On December 31, 2025, the Company delivered a request to VGS 5 for $8.0 million in funding related to the third tranche, which was funded on January 9, 2026. On February 11, 2026, the Company entered into an Amendment to VGS 5 Promissory Note with VGS 5, which extended the availability period for the third tranche of funding through June 30, 2026. On February 11, 2026, the Company delivered a request to VGS 5 for $10.0 million in funding related to the third
tranche, which was funded on February 12, 2026. On March 23, 2026, the Company delivered a request to VGS 5 for the final $9.0 million in funding related to the third tranche, which was funded on March 27, 2026.
See Note 14 for a description of the subsequent event impacting the Company’s outstanding long-term debt.