STOCK TITAN

Profit returns as First Advantage (NASDAQ: FA) grows Q1 2026 revenue

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
10-Q

Rhea-AI Filing Summary

First Advantage Corporation reported stronger results for the three months ended March 31, 2026. Revenues rose to $385.2 million from $354.6 million, driven by growth from both existing and new customers, especially in the Americas and Sterling segments.

Income from operations increased to $33.5 million from $7.6 million, as product and technology and selling, general, and administrative expenses declined. Net income improved to $2.2 million, compared with a net loss of $41.2 million a year earlier, helped by lower interest expense.

The company generated $49.4 million in net cash from operating activities and used $19.5 million to repurchase about 1.73 million shares under a new $100 million authorization. Long-term debt under the First Lien Credit Facility was $2.06 billion, and cash and cash equivalents were $225.9 million at quarter end.

Positive

  • Revenues increased to $385.2 million, up 8.6% year over year, while Adjusted EBITDA rose 14.3% to $105.3 million, reflecting both top-line growth and margin expansion.
  • Net income improved from a loss of $41.2 million to a profit of $2.2 million, aided by lower operating expenses and a reduction in net interest expense from $46.6 million to $29.8 million.
  • The company generated $49.4 million in operating cash flow and began a $100 million share repurchase program, buying back about 1.73 million shares for $19.5 million while continuing voluntary term-loan prepayments.

Negative

  • None.

Insights

Q1 2026 shows revenue growth, margin improvement, and lower interest costs.

First Advantage grew revenue to $385.2 million, up 8.6% year over year, with contributions from both existing and new customers across the First Advantage Americas and Sterling segments. Adjusted EBITDA increased to $105.3 million, a 14.3% rise, lifting the Adjusted EBITDA margin to 27.3%.

Cost discipline was evident: product and technology expense fell by $2.6 million, and selling, general, and administrative expense declined by $12.1 million, partly from lower share-based compensation and integration-related costs after the Sterling acquisition. These savings helped turn a prior-period net loss into a modest net income of $2.2 million.

Interest expense, net dropped to $29.8 million from $46.6 million, reflecting the 2025 credit agreement amendment and voluntary term-loan prepayments. Operating cash flow of $49.4 million funded a $19.5 million share repurchase under the $100 million program, while long-term debt remained significant at $2.06 billion. Subsequent voluntary principal repayment on May 6, 2026 further reduces future interest obligations.

Revenue $385.2 million Three months ended March 31, 2026; vs $354.6 million in 2025
Net income $2.2 million Three months ended March 31, 2026; vs $(41.2) million in 2025
Adjusted EBITDA $105.3 million Q1 2026; up from $92.1 million in Q1 2025
Operating cash flow $49.4 million Net cash provided by operating activities in Q1 2026
Share repurchases 1,734,778 shares for $19.5 million Under 2026 Repurchase Program in Q1 2026
Long-term debt $2.06 billion First Lien Credit Facility balance at March 31, 2026
Interest expense, net $29.8 million Three months ended March 31, 2026; down from $46.6 million
Cash and cash equivalents $225.9 million Balance at March 31, 2026
Adjusted EBITDA financial
"Our CODM uses the performance measure of Adjusted EBITDA, on both a consolidated and a segment basis, to allocate resources"
Adjusted EBITDA is a way companies measure how much money they make from their core operations, like running a business, by removing certain costs or income that aren’t part of regular business activities. It helps investors see how well a company is doing without distractions from unusual expenses or gains, making it easier to compare companies or track performance over time.
First Lien Credit Facility financial
"As of March 31, 2026, there were no outstanding borrowings under the Amended Revolver and $2,089.5 million outstanding under the First Lien Credit Facility"
A first lien credit facility is a loan or line of credit that has the top legal claim on a borrower's specified assets if the borrower defaults or is liquidated, similar to how a mortgage holder gets paid before other creditors. For investors, it matters because this priority typically makes the debt safer and lower-cost for the borrower, affects a company's leverage and financial flexibility, and influences recovery prospects and risk for other lenders and equity holders.
interest rate swaps financial
"To reduce exposure to variability in expected future cash outflows on variable rate debt the Company has historically entered into interest rate derivative instruments"
A contract between two parties to exchange streams of interest payments, typically swapping a fixed-rate payment for a floating-rate payment or vice versa. Think of it like two neighbors agreeing to trade the type of mortgage payments they make to reduce uncertainty or take advantage of expected rate moves; investors care because swaps change a company’s borrowing costs and risk exposure, which can materially affect cash flow, creditworthiness, and valuation.
share-based compensation financial
"Share-based compensation expense is recognized in cost of services, product and technology expense, and selling, general, and administrative expense"
Share-based compensation is when a company pays employees, executives or directors with its own stock or rights to buy stock instead of, or in addition to, cash. Think of it like receiving store gift cards instead of extra paycheck — it can motivate staff to boost the company’s value, but it also increases the number of shares outstanding and can shrink each existing owner’s slice of profits and voting power. Investors watch it because it affects reported earnings, share count and the alignment between management and shareholders.
Sterling Acquisition financial
"Sterling refers to Sterling Check Corp., which became an indirect, wholly owned subsidiary of First Advantage on October 31, 2024"
2026 Repurchase Program financial
"On February 25, 2026, the Company’s Board of Directors authorized the repurchase of up to $100.0 million of the Company’s common stock (the “2026 Repurchase Program”)"
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

 

FORM 10-Q

 

(Mark One)

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2026

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number: 001-31666

 

First Advantage Corporation

(Exact Name of Registrant as Specified in its Charter)

 

 

Delaware

84-3884690

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer
Identification No.)

1 Concourse Parkway NE, Suite 200

Atlanta, GA

30328

(Address of principal executive offices)

(Zip Code)

(678) 868-4151

(Registrant’s telephone number, including area code)

 

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class

 

Trading

Symbol(s)

 

Name of each exchange on which registered

Common Stock, $0.001 par value per share

 

FA

 

The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

Emerging growth company

 

 

 

 

 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No

As of May 1, 2026, the registrant had 171,537,047 shares of common stock, $0.001 par value per share, outstanding.

 

 

 

 


 

Table of Contents

 

 

 

Page

 

 

 

PART I.

FINANCIAL INFORMATION

2

 

 

 

Item 1.

Financial Statements (Unaudited)

2

 

Condensed Consolidated Balance Sheets

2

 

Condensed Consolidated Statements of Operations and Comprehensive Loss

3

 

Condensed Consolidated Statements of Cash Flows

4

 

Condensed Consolidated Statements of Changes in Stockholders’ Equity

5

 

Notes to Unaudited Condensed Consolidated Financial Statements

6

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

18

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

32

Item 4.

Controls and Procedures

32

 

 

 

PART II.

OTHER INFORMATION

33

 

 

 

Item 1.

Legal Proceedings

33

Item 1A.

Risk Factors

33

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

33

Item 3.

Defaults Upon Senior Securities

34

Item 4.

Mine Safety Disclosures

34

Item 5.

Other Information

34

Item 6.

Exhibits

35

Signatures

36

 

1


 

PART I—FINANCIAL INFORMATION

Item 1. Condensed Consolidated Financial Statements (Unaudited)

First Advantage Corporation

Condensed Consolidated Balance Sheets

(Unaudited)

 

(in thousands, except share and par value amounts)

 

March 31, 2026

 

 

December 31, 2025

 

ASSETS

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

Cash and cash equivalents

 

$

225,908

 

 

$

239,998

 

Restricted cash

 

 

111

 

 

 

86

 

Accounts receivable (net of allowance for doubtful accounts of $8,327 and $8,084 at March 31, 2026 and December 31, 2025, respectively)

 

 

287,676

 

 

 

297,281

 

Prepaid expenses and other current assets

 

 

21,317

 

 

 

15,323

 

Income tax receivable

 

 

4,306

 

 

 

9,010

 

Total current assets

 

 

539,318

 

 

 

561,698

 

Property and equipment, net

 

 

237,039

 

 

 

250,865

 

Goodwill

 

 

2,138,399

 

 

 

2,143,604

 

Intangible assets, net

 

 

820,653

 

 

 

857,111

 

Deferred tax asset, net

 

 

4,151

 

 

 

4,183

 

Other assets

 

 

14,604

 

 

 

16,341

 

TOTAL ASSETS

 

$

3,754,164

 

 

$

3,833,802

 

LIABILITIES AND EQUITY

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

Accounts payable

 

$

107,193

 

 

$

109,888

 

Accrued compensation

 

 

42,246

 

 

 

60,537

 

Accrued liabilities

 

 

42,347

 

 

 

49,140

 

Current portion of operating lease liability

 

 

3,372

 

 

 

3,568

 

Income tax payable

 

 

3,128

 

 

 

2,298

 

Deferred revenues

 

 

5,211

 

 

 

5,028

 

Total current liabilities

 

 

203,497

 

 

 

230,459

 

Long-term debt (net of deferred financing costs of $32,603 and $34,498 at March 31, 2026 and December 31, 2025, respectively)

 

 

2,056,934

 

 

 

2,080,039

 

Deferred tax liability, net

 

 

181,024

 

 

 

190,255

 

Operating lease liability, less current portion

 

 

4,862

 

 

 

5,525

 

Other liabilities

 

 

14,063

 

 

 

13,972

 

Total liabilities

 

 

2,460,380

 

 

 

2,520,250

 

COMMITMENTS AND CONTINGENCIES (Note 11)

 

 

 

 

 

 

EQUITY

 

 

 

 

 

 

Common stock - $0.001 par value; 1,000,000,000 shares authorized, 172,705,863 and 174,190,461 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively

 

 

173

 

 

 

174

 

Additional paid-in-capital

 

 

1,532,985

 

 

 

1,528,315

 

Accumulated deficit

 

 

(212,149

)

 

 

(194,632

)

Accumulated other comprehensive loss

 

 

(27,225

)

 

 

(20,305

)

Total equity

 

 

1,293,784

 

 

 

1,313,552

 

TOTAL LIABILITIES AND EQUITY

 

$

3,754,164

 

 

$

3,833,802

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

2


 

First Advantage Corporation

Condensed Consolidated Statements of Operations and Comprehensive Loss

(Unaudited)

 

 

 

Three Months Ended March 31,

 

(in thousands, except share and per share amounts)

 

2026

 

 

2025

 

REVENUES

 

$

385,201

 

 

$

354,588

 

 

 

 

 

 

 

OPERATING EXPENSES:

 

 

 

 

 

 

Cost of services (exclusive of depreciation and amortization below)

 

 

211,411

 

 

 

192,565

 

Product and technology expense

 

 

24,605

 

 

 

27,155

 

Selling, general, and administrative expense

 

 

53,475

 

 

 

65,585

 

Depreciation and amortization

 

 

62,190

 

 

 

61,666

 

Total operating expenses

 

 

351,681

 

 

 

346,971

 

INCOME FROM OPERATIONS

 

 

33,520

 

 

 

7,617

 

 

 

 

 

 

 

OTHER EXPENSE, NET:

 

 

 

 

 

 

Interest expense, net

 

 

29,841

 

 

 

46,580

 

Loss on extinguishment of debt

 

 

374

 

 

 

 

Total other expense, net

 

 

30,215

 

 

 

46,580

 

INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES

 

 

3,305

 

 

 

(38,963

)

Provision for income taxes

 

 

1,137

 

 

 

2,231

 

NET INCOME (LOSS)

 

$

2,168

 

 

$

(41,194

)

 

 

 

 

 

 

Foreign currency translation (loss) income

 

 

(6,920

)

 

 

5,453

 

COMPREHENSIVE LOSS

 

$

(4,752

)

 

$

(35,741

)

 

 

 

 

 

 

NET INCOME (LOSS)

 

$

2,168

 

 

$

(41,194

)

Basic net income (loss) per share

 

$

0.01

 

 

$

(0.24

)

Diluted net income (loss) per share

 

$

0.01

 

 

$

(0.24

)

Weighted average number of shares outstanding - basic

 

 

173,903,625

 

 

 

172,756,497

 

Weighted average number of shares outstanding - diluted

 

 

174,922,780

 

 

 

172,756,497

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

3


 

First Advantage Corporation

Condensed Consolidated Statements of Cash Flows

(Unaudited)

 

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

Net income (loss)

 

$

2,168

 

 

$

(41,194

)

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

 

 

 

 

 

 

Depreciation and amortization

 

 

62,190

 

 

 

61,666

 

Loss on extinguishment of debt

 

 

374

 

 

 

 

Amortization of deferred financing costs

 

 

1,520

 

 

 

1,608

 

Bad debt expense (recovery)

 

 

572

 

 

 

(712

)

Deferred taxes

 

 

(9,227

)

 

 

(7,553

)

Share-based compensation

 

 

4,430

 

 

 

7,967

 

Loss on disposal and impairment of long-lived assets

 

 

6,631

 

 

 

132

 

Change in fair value of interest rate swaps

 

 

(4,945

)

 

 

3,936

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

8,339

 

 

 

1,927

 

Prepaid expenses and other assets

 

 

(5,502

)

 

 

(993

)

Accounts payable

 

 

(1,857

)

 

 

(6,038

)

Accrued compensation and accrued liabilities

 

 

(19,892

)

 

 

(8,615

)

Deferred revenues

 

 

201

 

 

 

482

 

Operating lease liabilities

 

 

87

 

 

 

(91

)

Other liabilities

 

 

(1,183

)

 

 

(366

)

Income taxes receivable and payable, net

 

 

5,525

 

 

 

7,315

 

Net cash provided by operating activities

 

 

49,431

 

 

 

19,471

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

 

 

Capitalized software development costs

 

 

(13,204

)

 

 

(10,628

)

Purchases of property and equipment

 

 

(2,812

)

 

 

(485

)

Other investing activities

 

 

2,000

 

 

 

37

 

Net cash used in investing activities

 

 

(14,016

)

 

 

(11,076

)

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

 

 

Repayments of First Lien Credit Facility

 

 

(25,000

)

 

 

(5,463

)

Share repurchases

 

 

(19,492

)

 

 

 

Proceeds from issuance of common stock under share-based compensation plans

 

 

1,152

 

 

 

1,688

 

Net settlement of share-based compensation plan awards

 

 

(911

)

 

 

(2,204

)

Cash dividends paid

 

 

(10

)

 

 

(11

)

Payments on finance lease obligations

 

 

 

 

 

(3

)

Net cash used in financing activities

 

 

(44,261

)

 

 

(5,993

)

Effect of exchange rate on cash, cash equivalents, and restricted cash

 

 

(5,219

)

 

 

906

 

(Decrease) increase in cash, cash equivalents, and restricted cash

 

 

(14,065

)

 

 

3,308

 

Cash, cash equivalents, and restricted cash at beginning of period

 

 

240,084

 

 

 

169,483

 

Cash, cash equivalents, and restricted cash at end of period

 

$

226,019

 

 

$

172,791

 

 

 

 

 

 

 

 

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

 

 

 

 

 

 

Cash paid for income taxes, net of refunds received

 

$

5,768

 

 

$

3,003

 

Cash paid for interest

 

$

34,714

 

 

$

41,881

 

NON-CASH INVESTING AND FINANCING ACTIVITIES:

 

 

 

 

 

 

Property and equipment acquired on account

 

$

2,386

 

 

$

973

 

Excise taxes on share repurchases incurred but not paid

 

$

195

 

 

$

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

4


 

First Advantage Corporation

Condensed Consolidated Statements of Changes in Stockholders’ Equity

(Unaudited)

 

(in thousands)

 

Common Stock

 

 

Additional
Paid-In-Capital

 

 

Accumulated
Deficit

 

 

Accumulated Other
Comprehensive
Loss

 

 

Total Stockholders’
Equity

 

BALANCE – December 31, 2025

 

$

174

 

 

$

1,528,315

 

 

$

(194,632

)

 

$

(20,305

)

 

$

1,313,552

 

Share-based compensation

 

 

 

 

 

4,430

 

 

 

 

 

 

 

 

 

4,430

 

Repurchases of common stock

 

 

(2

)

 

 

 

 

 

(19,685

)

 

 

 

 

 

(19,687

)

Proceeds from issuance of common stock under share-based compensation plans

 

 

1

 

 

 

1,151

 

 

 

 

 

 

 

 

 

1,152

 

Common stock withheld for tax obligations on restricted stock unit and option settlement

 

(0)

 

 

 

(911

)

 

 

 

 

 

 

 

 

(911

)

Foreign currency translation

 

 

 

 

 

 

 

 

 

 

 

(6,920

)

 

 

(6,920

)

Net income

 

 

 

 

 

 

 

 

2,168

 

 

 

 

 

 

2,168

 

BALANCE – March 31, 2026

 

$

173

 

 

$

1,532,985

 

 

$

(212,149

)

 

$

(27,225

)

 

$

1,293,784

 

 

(in thousands)

 

Common Stock

 

 

Additional
Paid-In-Capital

 

 

Accumulated
Deficit

 

 

Accumulated Other
Comprehensive
Loss

 

 

Total Stockholders’
Equity

 

BALANCE – December 31, 2024

 

$

173

 

 

$

1,504,007

 

 

$

(159,808

)

 

$

(37,333

)

 

$

1,307,039

 

Share-based compensation

 

 

 

 

 

7,967

 

 

 

 

 

 

 

 

 

7,967

 

Forfeitures of previously declared cash dividends

 

 

 

 

 

5

 

 

 

 

 

 

 

 

 

5

 

Proceeds from issuance of common stock under share-based compensation plans

 

 

2

 

 

 

1,688

 

 

 

 

 

 

 

 

 

1,690

 

Common stock withheld for tax obligations on restricted stock unit and option settlement

 

 

(1

)

 

 

(2,204

)

 

 

 

 

 

 

 

 

(2,205

)

Foreign currency translation

 

 

 

 

 

 

 

 

 

 

 

5,453

 

 

 

5,453

 

Net loss

 

 

 

 

 

 

 

 

(41,194

)

 

 

 

 

 

(41,194

)

BALANCE – March 31, 2025

 

$

174

 

 

$

1,511,463

 

 

$

(201,002

)

 

$

(31,880

)

 

$

1,278,755

 

The accompanying notes are an integral part of these condensed consolidated financial statements.

5


 

First Advantage Corporation

Notes to Unaudited Condensed Consolidated Financial Statements

Note 1. Organization, Nature of Business, and Basis of Presentation

First Advantage Corporation, a Delaware corporation, was formed on November 15, 2019. Hereafter, First Advantage Corporation and its subsidiaries will collectively be referred to as the “Company.”

The Company derives its revenues from a variety of background check, identity, and compliance services performed across all phases of the employee lifecycle from pre-onboarding services to post-onboarding and ongoing monitoring services, covering employees, contractors, contingent workers, and drivers. We generally classify our service offerings into three categories: pre-onboarding, post-onboarding, and adjacent products.

Pre-onboarding services are comprised of an extensive array of products and solutions that customers typically utilize to enhance their evaluation process and support compliance from the time a job or other application is submitted to a successful applicant’s onboarding date. This includes searches such as criminal background checks, drug / health screenings, extended workforce screening, biometrics and identity checks, education / workforce verification, driver records and compliance, healthcare credentials, and executive screening.

Post-onboarding services are comprised of continuous monitoring and re-screening solutions, which are important tools to help our customers keep their end customers, workforces, and other stakeholders safer, more productive, and more compliant. Our post-monitoring solutions include criminal records, healthcare sanctions, motor vehicle records, social media, and global sanctions screening continuously or at regular intervals selected by our customers.

Adjacent products include products that complement our pre-onboarding and post-onboarding products and solutions. This includes fleet and vehicle compliance, hiring tax credits and incentives, employment eligibility, and investigative research.

Basis of Presentation —The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany transactions and balances have been eliminated. The Company includes the results of operations of acquired companies prospectively from the date of acquisition.

The condensed consolidated financial statements included herein are unaudited, but in the opinion of management, such financial statements include all adjustments, consisting of normal recurring adjustments, necessary to summarize fairly the Company’s financial position, results of operations, and cash flows for the interim periods presented. The interim results reported in these condensed consolidated financial statements should not be taken as indicative of results that may be expected for future interim periods or the full year. For a more comprehensive understanding of the Company and its condensed consolidated financial statements, these interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

The Company has historically experienced seasonality with respect to certain customer industries as a result of fluctuations in hiring volumes and other economic activities. Generally, the Company’s highest revenues have historically occurred between October and November of each year, driven by many customers’ pre-holiday season hiring initiatives. Certain customers across various industries also historically increase their hiring throughout the second quarter of the year as winter concludes, and the school year ends, giving rise to student and graduate hiring, and increased commercial activity tied to outdoor activities.

Use of Estimates — The preparation of the condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Changes in these estimates and assumptions may have a material impact on the condensed consolidated financial statements and accompanying notes.

Significant estimates, judgments, and assumptions, include, but are not limited to, the determination of the fair value and useful lives of assets acquired and liabilities assumed through business combinations, goodwill impairment, impairment of long-lived assets, revenue recognition, capitalized software, assumptions used for purposes of determining share-based compensation, and income tax liabilities and assets. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from these estimates.

6


 

Note 2. Summary of Significant Accounting Policies

Fair Value of Financial Instruments — Certain financial assets and liabilities are reported at fair value in the accompanying consolidated balance sheets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurement. ASC 820 establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The valuation techniques required by ASC 820 are based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect internal market assumptions. These two types of inputs create the following fair value hierarchy:

Level 1 — Quoted prices for identical instruments in active markets.

Level 2 — Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations whose inputs are observable or whose significant value drivers are observable.

Level 3 — Significant inputs to the valuation model are unobservable (supported by little or no market activities). These inputs may be used with internally developed methodologies that reflect the Company’s best estimate of fair value from a market participant.

The carrying amounts of cash and cash equivalents, receivables, and accounts payable approximate fair value due to the short-term maturities of these financial instruments (Level 1). The fair values and carrying values of the Company’s debt are disclosed in Note 5, “Debt”.

The following table presents information about the Company’s financial assets and liabilities that are measured at fair value on a recurring basis and their assigned levels within the valuation hierarchy as of March 31, 2026 (in thousands):

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

Assets

 

 

 

 

 

 

 

 

 

Interest rate swaps

 

$

 

 

$

166

 

 

$

 

Liabilities

 

 

 

 

 

 

 

 

 

Interest rate swaps

 

$

 

 

$

1,596

 

 

$

 


Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis

Other intangible assets are subject to nonrecurring fair value measurement as the result of business acquisitions. The fair values of these assets were estimated using the present value of expected future cash flows through unobservable inputs (Level 3).

Business Combinations — The Company records business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations. Under the acquisition method of accounting, identifiable assets acquired and liabilities assumed are recorded at their acquisition-date fair values. The excess of the purchase price over the estimated fair value is recorded as goodwill. Changes in the estimated fair values of net assets recorded for acquisitions prior to the finalization of more detailed analysis, but not to exceed one year from the date of acquisition, will adjust the amount of the purchase price allocable to goodwill. Measurement period adjustments are reflected in the period in which they occur.

In valuing trade names, customer lists, software developed for internal use, and other intangible assets, the Company utilizes variations of the income approach, which relies on historical financial and qualitative information, as well as assumptions and estimates for projected financial information. The Company considers the income approach the most appropriate valuation technique because the inherent value of these assets is their ability to generate current and future income. Projected financial information is subject to risk if estimates are incorrect. The most significant estimate relates to projected revenues and profitability. If the projected revenues and profitability used in the valuation calculations are not met, then the asset could be impaired.

Concentrations of Credit Risk — Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. Cash is deposited with major financial institutions and, at times, such balances with each financial institution may be in excess of insured limits. The Company has not experienced, and does not anticipate, any losses with respect to its cash deposits. Accounts receivable represent credit granted to customers for services provided. The Company performs ongoing credit evaluations of its customers’ financial condition and generally does not require collateral on accounts receivable. The Company did not have any customers which represented 10% or more of its consolidated revenues in any segment during the three months ended March 31, 2026 and 2025. Additionally, the Company did not have any customers which represented 10% or more of its consolidated accounts receivable, net for any period presented.

The Company has entered into interest rate derivative agreements with a counterparty bank to reduce its exposure to interest rate volatility. The Company has determined the counterparty bank to be a high credit quality institution. The Company does not enter into financial instruments for trading or speculative purposes.

7


 

Foreign Currency — The functional currency of all of the Company’s foreign subsidiaries is the applicable local currency. The translation of the applicable foreign currencies into U.S. dollars is performed for balance sheet accounts using current exchange rates in effect at the balance sheet date and for revenues and expense accounts using average exchange rates prevailing during the fiscal year. Adjustments resulting from the translation of foreign currency financial statements are accumulated net of tax in a separate component of equity. Foreign currency translation (loss) income included in accumulated other comprehensive loss was approximately $(6.9) million and $5.5 million for the three months ended March 31, 2026 and 2025, respectively.

Gains or losses resulting from foreign currency transactions are included in the accompanying condensed consolidated statements of operations and comprehensive loss, except for those relating to intercompany transactions of a long-term investment nature, which are captured in a separate component of equity as accumulated other comprehensive loss. Foreign currency transaction income (loss) included in the accompanying condensed consolidated statements of operations and comprehensive loss was approximately $4.0 million and $(0.1) million for the three months ended March 31, 2026 and 2025, respectively.

Recent Accounting Pronouncements — There were no accounting pronouncements issued during the three months ended March 31, 2026 that are expected to have a material impact on the condensed consolidated financial statements.

Note 3. Property and Equipment, net

Property and equipment, net as of March 31, 2026 and December 31, 2025 consisted of the following (in thousands):

 

 

March 31, 2026

 

 

December 31, 2025

 

Furniture and equipment

 

$

39,209

 

 

$

36,460

 

Capitalized software for internal use, acquired by business combination

 

 

468,570

 

 

 

467,477

 

Capitalized software for internal use, developed internally or otherwise purchased

 

 

176,246

 

 

 

163,266

 

Leasehold improvements

 

 

1,285

 

 

 

1,284

 

Total property and equipment

 

 

685,310

 

 

 

668,487

 

Less: accumulated depreciation and amortization

 

 

(448,271

)

 

 

(417,622

)

Property and equipment, net

 

$

237,039

 

 

$

250,865

 

Depreciation and amortization expense of property and equipment was approximately $27.8 million and $27.6 million for the three months ended March 31, 2026 and 2025, respectively.

Note 4. Goodwill and Other Intangible Assets

The changes in the carrying amount of goodwill for the three months ended March 31, 2026 by reportable segment were as follows (in thousands):

 

 

First Advantage
Americas

 

 

First Advantage
International

 

 

Sterling

 

 

Total

 

Balance – December 31, 2025

 

$

703,383

 

 

$

116,401

 

 

$

1,323,820

 

 

$

2,143,604

 

Foreign currency translation

 

 

8

 

 

 

(1,237

)

 

 

1,067

 

 

 

(162

)

Adjustment of goodwill for asset disposition

 

 

 

 

 

 

 

 

(5,043

)

 

 

(5,043

)

Balance – March 31, 2026

 

$

703,391

 

 

$

115,164

 

 

$

1,319,844

 

 

$

2,138,399

 

The following summarizes the gross carrying value and accumulated amortization for the Company’s trade names, customer lists, and other intangible assets as of March 31, 2026 and December 31, 2025 (in thousands):

 

 

March 31, 2026

 

 

Gross
Carrying Value

 

 

Accumulated
Amortization

 

 

Net
Carrying Value

 

 

Useful Life
(in years)

Trade names

 

$

158,280

 

 

$

(63,489

)

 

$

94,791

 

 

5-20 years

Customer lists

 

 

1,173,784

 

 

 

(449,085

)

 

 

724,699

 

 

13-14 years

Other intangible assets

 

 

2,400

 

 

 

(1,237

)

 

 

1,163

 

 

5 years

Total

 

$

1,334,464

 

 

$

(513,811

)

 

$

820,653

 

 

 

 

8


 

 

 

 

December 31, 2025

 

 

Gross
Carrying Value

 

 

Accumulated
Amortization

 

 

Net
Carrying Value

 

 

Useful Life
(in years)

Trade names

 

$

158,382

 

 

$

(58,902

)

 

$

99,480

 

 

5-20 years

Customer lists

 

 

1,176,608

 

 

 

(420,263

)

 

 

756,345

 

 

13-14 years

Other intangible assets

 

 

2,400

 

 

 

(1,114

)

 

 

1,286

 

 

5 years

Total

 

$

1,337,390

 

 

$

(480,279

)

 

$

857,111

 

 

 

In January 2026, the Company sold certain customer relationships associated with an adjacent product to an unrelated third party for cash consideration. The customers transferred represented less than 0.5% of consolidated revenues for the year ended December 31, 2025. The Company retained the underlying technology, data, and other assets and continues to operate the subsidiary’s remaining portions of the business. Because the transaction did not represent a strategic shift or the disposal of a separate major line of business, the related operations are not presented as discontinued operations. In connection with the asset disposition, the Company derecognized $5.0 million of goodwill and $2.5 million of customer lists.

Amortization expense of trade names, customer lists, and other intangible assets was approximately $34.4 million and $34.1 million for the three months ended March 31, 2026 and 2025, respectively. Trade names and customer lists are amortized on an accelerated basis based upon their estimated useful life. Other intangible assets are amortized on a straight-line or accelerated basis over their expected useful life of five years.

Note 5. Debt

The fair value of the Company’s debt obligation approximated its book value as of March 31, 2026 and December 31, 2025 and consisted of the following (in thousands):

 

 

March 31, 2026

 

 

December 31, 2025

 

First Lien Credit Facility

 

$

2,089,537

 

 

$

2,114,537

 

Less: Deferred financing costs

 

 

(32,603

)

 

 

(34,498

)

   Long-term debt, net

 

$

2,056,934

 

 

$

2,080,039

 

First Advantage Holdings, LLC, an indirect wholly-owned subsidiary of the Company, is a party to a First Lien Credit Agreement (as amended, “2024 First Lien Credit Agreement”), which provided for a term loan of $2.185 billion due October 31, 2031 and a $250.0 million revolving credit facility due October 31, 2029.

On July 30, 2025, the Company amended its 2024 First Lien Credit Agreement (“2025 Amended First Lien Credit Agreement”) to reduce the interest rate on its term loan to a range of 2.50% to 2.75%, based on the first lien ratio, plus the Secured Overnight Financing Rate (“SOFR”) and an applicable margin (“First Lien Credit Facility”). The amendment also reduced the interest rate on its revolving credit facility to a range of 2.25% to 2.75%, based on the first lien ratio, plus SOFR (“Amended Revolver”). The Amended First Lien Credit Facility amortizes in equal quarterly installments in aggregate annual amounts equal to 1.00% of the principal amount. The Amended Revolver has no amortization.

During the three months ended March 31, 2026, the Company made a voluntary principal prepayment of $25.0 million on its outstanding term loan. As a result of this prepayment, the Company recognized a loss on extinguishment of debt of $0.4 million, related to the write-off of unamortized deferred financing costs. No prepayment penalties were incurred. In accordance with the terms of the 2025 Amended First Lien Credit Agreement, this voluntary prepayment reduced the remaining scheduled future principal repayment obligations on the term loan.

The 2025 First Lien Credit Agreement contains customary affirmative covenants, negative covenants and events of default (including upon a change of control). The 2025 First Lien Credit Agreement also includes a “springing” first lien net leverage ratio test, applicable only to the Amended Revolver, that requires such ratio to be no greater than 7.75:1.00 on the last day of any fiscal quarter if more than 40.0% of the Amended Revolver is utilized on such date. As of March 31, 2026, there were no outstanding borrowings under the Amended Revolver and $2,089.5 million outstanding under the First Lien Credit Facility. In addition, $0.7 million in letters of credit were issued under the 2025 Amended First Lien Credit Agreement to support three office leases. As the Company had no outstanding amounts under the Amended Revolver, it was not subject to the consolidated first lien leverage ratio covenant. The Company was compliant with all covenants under the agreement as of March 31, 2026.

9


 

Note 6. Derivatives

To reduce exposure to variability in expected future cash outflows on variable rate debt attributable to the changes in one-month SOFR, the Company has historically entered into interest rate derivative instruments to economically offset a portion of this risk and may do so in the future.

During the three months ended March 31, 2026, the Company had the following derivatives that were not designated as a hedge in qualifying hedging relationships:

Product

 

Effective Date

 

Maturity Date

 

Notional

 

Rate

Interest rate swap

 

June 30, 2023

 

February 28, 2026

 

$100.0 million

 

4.32%

Interest rate swap

 

December 29, 2023

 

December 31, 2026

 

$150.0 million

 

3.86%

Interest rate swap

 

March 1, 2024

 

December 31, 2026

 

$150.0 million

 

3.76%

Interest rate swap

 

August 31, 2024

 

December 31, 2026

 

$160.0 million

 

3.72%

Interest rate swap

 

October 31, 2024

 

October 31, 2027

 

$275.0 million

 

3.94%

Interest rate swap

 

April 30, 2025

 

April 30, 2028

 

$250.0 million

 

3.56%

Derivatives not designated as hedges are not speculative and are used to manage the Company’s exposure to interest rate movements; however, the Company has not elected to apply hedge accounting for these instruments.

The following is a summary of location and fair value of the financial positions recorded related to the derivative instruments as of March 31, 2026 and December 31, 2025 (in thousands):

Derivatives not designated
as hedging instruments

 

Balance Sheet Location

 

March 31, 2026

 

 

December 31, 2025

 

Interest rate swaps

 

Prepaid expenses and other current assets

 

$

166

 

 

$

 

Interest rate swaps

 

Accrued liabilities

 

$

1,596

 

 

$

6,492

 

The following is a summary of location and amount of gains and (losses) recorded related to the derivative instruments (in thousands):

 

 

 

 

Three Months Ended March 31,

 

 

Derivatives not designated
as hedging instruments

 

Income Statement Location

 

2026

 

 

2025

 

 

Interest rate swaps

 

Interest expense, net

 

$

4,945

 

 

$

(3,936

)

 

 

Note 7. Income Taxes

The Company’s income tax expense and related balance sheet accounts reflect the consolidated results of the Company and its subsidiaries.

For the three months ended March 31, 2026, the Company estimated its annual effective tax rate based on projected full-year income and applied this rate to year-to-date pre-tax income. The resulting tax provision was adjusted to reflect discrete tax items recognized during the period.

The effective income tax rates for the three months ended March 31, 2026 was 34.4%. The Company’s effective income tax rate for the three months ended March 31, 2026 differed from the U.S. federal statutory rate of 21% primarily due to the jurisdictional mix of earnings, U.S. state income taxes, and non-deductible share-based compensation. The jurisdictional mix of earnings was impacted by significant acquisition-related depreciation and amortization, which resulted in a U.S. pre-tax loss while generating pre-tax income in most foreign jurisdictions.

The effective income tax rates for the three months ended March 31, 2025 was (5.7)%. The Company’s effective income tax rate for the three months ended March 31, 2025 was lower than the U.S. federal statutory rate of 21% primarily due to a jurisdictional mix of earnings, driven by significant acquisition-related depreciation and amortization resulting in a U.S. net loss in the period, income taxes in the majority of the jurisdictions outside of the U.S., and U.S. state income taxes.

10


 

Note 8. Revenues

Substantially all of the Company’s revenues are recognized at a point in time when the orders are completed and the completed reports are reported, or otherwise made available. For revenues delivered over time, the output method is utilized to measure the value to the customer based on the transfer to date of the services promised, with no rights of return once consumed. In these cases, revenues from transactional contracts with a defined price but an undefined quantity are recognized utilizing the right to invoice expedient, with revenues recognized as the services are provided and become billable. Additionally, under this practical expedient, the Company is not required to estimate the transaction price.

The Company considers negotiated and anticipated incentives and estimated adjustments, including historical collections experience, when recording revenues. The Company’s contracts with customers generally include standard commercial payment terms acceptable in each region, and do not include any financing components. The Company does not have any significant obligations for refunds, warranties, or similar obligations. The Company records revenues net of sales taxes.

Contract balances are generated when the revenues recognized in a given period varies from billing. A contract asset is created when the Company performs a service for a customer and recognizes more revenues than what has been billed. The contract asset balance was $16.3 million and $16.9 million as of March 31, 2026 and December 31, 2025, respectively, and is included in accounts receivable, net in the accompanying condensed consolidated balance sheets.

A contract liability is created when the Company transfers a good or service to a customer and recognizes less than what has been billed. The Company recognizes these contract liabilities as deferred revenues when the Company has an obligation to perform services for a customer in the future and has already received consideration from the customer. The contract liability balance was $5.2 million and $5.0 million as of March 31, 2026 and December 31, 2025, respectively, and is included in deferred revenues in the accompanying condensed consolidated balance sheets. An immaterial amount of revenues was recognized in the current period related to the beginning balance of deferred revenues.

For additional disclosures about the disaggregation of our revenues, see Note 14, “Reportable Segments.”

Note 9. Share-based Compensation

Share-based compensation expense is recognized in cost of services, product and technology expense, and selling, general, and administrative expense, in the accompanying condensed consolidated statements of operations and comprehensive loss as follows (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Share-based compensation expense

 

 

 

 

 

 

Cost of services

 

$

625

 

 

$

532

 

Product and technology expense

 

 

1,409

 

 

 

803

 

Selling, general, and administrative expense

 

 

2,396

 

 

 

6,632

 

Total share-based compensation expense

 

$

4,430

 

 

$

7,967

 

Prior to the Company’s 2021 Initial Public Offering (“IPO”), all share-based awards were issued by Fastball Holdco, L.P., the Company’s previous parent company, under individual grant agreements and the partnership agreement of such parent company (collectively, the “2020 Equity Plan”). In connection with the IPO, the Company adopted the 2021 Omnibus Incentive Plan (as amended by the First Amendment, dated as of May 10, 2023, the “2021 Equity Plan”).

In October 2024, as part of the Sterling Acquisition, unvested Sterling restricted stock, restricted stock units, and net option shares underlying in-the-money stock option awards were converted to an unvested cash award, an unvested First Advantage restricted stock award, or a First Advantage restricted stock unit (“RSU”) at the holder’s election. Converted awards are subject to the same terms and conditions (including vesting) as applied to the replaced Sterling equity award. All out-of-the-money Sterling stock options, whether vested or unvested, were canceled for no consideration.

As of March 31, 2026, the Company had approximately $54.5 million of unrecognized pre-tax non-cash compensation expense related to its equity-based compensation plans. This amount includes approximately $30.1 million related to RSUs and $24.4 million related to stock options. The Company expects to recognize this expense over a weighted average period of 2.0 years.

11


 

2020 Equity Plan

Awards issued under the 2020 Equity Plan consist of options and profit interests. No awards have been issued under the plan since the Company’s IPO.

A summary of the stock option activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Options

 

 

Weighted Average
Exercise Price

 

 

Weighted Average Remaining Contractual Term

 

Aggregate Intrinsic Value

December 31, 2025

 

Grants outstanding

 

 

1,275,393

 

 

$

5.15

 

 

 

 

 

March 31, 2026

 

Grants outstanding

 

 

1,275,393

 

 

$

5.15

 

 

3.9 Years

 

$8.4 million

March 31, 2026

 

Grants vested

 

 

1,157,563

 

 

$

5.14

 

 

3.9 Years

 

$7.7 million

March 31, 2026

 

Grants unvested

 

 

117,830

 

 

$

5.23

 

 

 

 

 

2021 Equity Plan

The 2021 Equity Plan is intended to provide a means through which to attract and retain key personnel and to provide a means whereby our directors, officers, employees, consultants, and advisors can acquire and maintain an equity interest in us, or be paid incentive compensation, including incentive compensation measured by reference to the value of our common stock, thereby strengthening their commitment to our welfare and aligning their interests with those of our stockholders. The 2021 Equity Plan provides for the grant of awards of stock options, stock appreciation rights, restricted shares, restricted stock units, and other equity-based or cash-based awards as determined by the Company’s Compensation Committee. The 2021 Equity Plan initially had a total of 17,525,000 shares of common stock reserved. The number of reserved shares automatically increases on the first day of each calendar year commencing on January 1, 2022 and ending on January 1, 2030, in an amount equal to the lesser of (x) 2.5% of the total number of shares of common stock outstanding on the last day of the immediately preceding calendar year and (y) a number of shares as determined by the Board of Directors. As of March 31, 2026, 22,452,133 shares were available for issuance under the 2021 Equity Plan.

Stock Options

A summary of the stock option activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Options

 

 

Weighted Average
Exercise Price

 

 

Weighted Average Remaining Contractual Term

 

Aggregate Intrinsic Value

December 31, 2025

 

Grants outstanding

 

 

5,225,103

 

 

$

14.52

 

 

 

 

 

 

 

Grants issued

 

 

2,579,979

 

 

$

11.76

 

 

 

 

 

 

 

Grants cancelled/forfeited

 

 

(24,427

)

 

$

13.60

 

 

 

 

 

March 31, 2026

 

Grants outstanding

 

 

7,780,655

 

 

$

13.61

 

 

7.5 Years

 

$0.1 million

March 31, 2026

 

Grants vested

 

 

3,645,095

 

 

$

13.94

 

 

5.5 Years

 

$0.1 million

March 31, 2026

 

Grants unvested

 

 

4,135,560

 

 

$

13.32

 

 

 

 

 

The fair value for stock options granted for the three months ended March 31, 2026 was estimated at the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions:

 

 

Options

 

Expected stock price volatility

 

 

48.62

%

Risk-free interest rate

 

 

3.72

%

Expected term (in years)

 

 

6.25

 

Fair-value of the underlying unit

 

$

11.76

 

 

12


 

 

Restricted Stock Units

A summary of the RSU activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Shares

 

 

Weighted Average
Grant Date Fair Value

 

December 31, 2025

 

Nonvested RSUs

 

 

883,532

 

 

$

16.18

 

 

 

Granted

 

 

1,755,287

 

 

$

11.76

 

 

 

Vested

 

 

(107,795

)

 

$

15.13

 

 

 

Forfeited

 

 

(12,784

)

 

$

13.55

 

March 31, 2026

 

Nonvested RSUs

 

 

2,518,240

 

 

$

13.16

 

Restricted Stock

A summary of the restricted stock activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Shares

 

 

Weighted Average
Grant Date Fair Value

 

December 31, 2025

 

Nonvested restricted stock

 

 

448,223

 

 

$

11.74

 

 

 

Vested

 

 

(448,223

)

 

$

13.32

 

March 31, 2026

 

Nonvested restricted stock

 

 

 

 

$

-

 

Sterling Acquisition Awards

Restricted Stock Units

A summary of the RSU activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Shares

 

 

Weighted Average
Grant Date Fair Value

 

December 31, 2025

 

Nonvested RSUs

 

 

9,525

 

 

$

18.70

 

 

 

Vested

 

 

(6,008

)

 

$

18.70

 

March 31, 2026

 

Nonvested RSUs

 

 

3,517

 

 

$

18.70

 

Restricted Stock

A summary of the restricted stock activity for the three months ended March 31, 2026 is as follows:

 

 

 

 

Shares

 

 

Weighted Average
Grant Date Fair Value

 

December 31, 2025

 

Nonvested restricted stock

 

 

180,766

 

 

$

18.70

 

 

 

Vested

 

 

(120,053

)

 

$

18.70

 

March 31, 2026

 

Nonvested restricted stock

 

 

60,713

 

 

$

18.70

 

 

2021 Employee Stock Purchase Plan (“ESPP”)

The Company’s ESPP allows eligible employees to voluntarily make after-tax contributions of up to 15% of such employee’s cash compensation to acquire Company stock during designated offering periods. Each offering period consists of one six-month purchase period. During the holding period, ESPP purchased shares are not eligible for sale or broker transfer. The Company recorded an associated expense of approximately $0.2 million and $0.1 million for the three months ended March 31, 2026 and 2025, respectively.

13


 

Note 10. Equity

Preferred Stock

As of March 31, 2026 and December 31, 2025, 250,000,000 shares of Preferred Stock were authorized, and no Preferred Stock was issued or outstanding.

Share Repurchase Program

On February 25, 2026, the Company’s Board of Directors authorized the repurchase of up to $100.0 million of the Company’s common stock (the “2026 Repurchase Program”) with no expiration date.

Stock repurchases may be effected through open market repurchases at prevailing market prices, including through the use of block trades and trading plans intended to qualify under Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, privately-negotiated transactions, through other transactions in accordance with applicable securities laws, or a combination of these methods on such terms and in such amounts as the Company deems appropriate. The Company is not obligated to repurchase any specific number of shares, and the timing, manner, value, and actual number of shares repurchased will depend on a variety of factors, including the Company’s stock price and liquidity requirements, other business considerations and general market and economic conditions. No shares will be purchased from SLP Fastball Aggregator, L.P. and its affiliates. The Company may discontinue or modify purchases without notice at any time. The Company plans to use its existing cash to fund repurchases made under the 2026 Repurchase Program.

A summary of the stock repurchase activity under the 2026 Repurchase Program is summarized as follows (in thousands, except share and per share amounts):

 

 

Three Months Ended March 31,

 

 

 

2026

 

Shares repurchased

 

 

1,734,778

 

Average price per share

 

$

11.24

 

Costs recorded to accumulated deficit

 

 

 

Total repurchase costs

 

$

19,456

 

Additional associated costs

 

 

229

 

Total costs recorded to accumulated deficit

 

$

19,685

 

As of March 31, 2026, the remaining authorized value of shares available to be repurchased under this program was approximately $80.5 million.

Repurchased shares of common stock were retired. The par value of repurchased shares was deducted from common stock and the excess repurchase price over par value is reflected as a reduction to accumulated deficit. Additional associated costs include the related brokerage commissions and excise taxes on share repurchases.

Note 11. Commitments and Contingencies

There have been no material changes to the Company’s contractual obligations as compared to December 31, 2025.

The Company is involved in litigation from time to time in the ordinary course of business. At times, the Company, given the nature of its background screening business, is subject to lawsuits, or potential class action lawsuits, in multiple jurisdictions, related to claims brought primarily by consumers or individuals who were the subject of its screening services.

For all pending matters, the Company believes it has meritorious defenses and intends to defend vigorously or otherwise seek indemnification from other parties as appropriate. However, the Company has recorded a liability of $8.1 million and $8.7 million as of March 31, 2026 and December 31, 2025, respectively, for matters that it believes entail a loss that is both probable and estimable. This is included in accrued liabilities in the accompanying condensed consolidated balance sheets.

The Company will continue to evaluate information as it becomes known and will record an estimate for losses at the time when it is both probable that a loss has been incurred and the amount of the loss is reasonably estimable.

Note 12. Related Party Transactions

The Company had no material related party transactions for the three months ended March 31, 2026.

14


 

Note 13. Net Income (Loss) Per Share

Basic weighted-average shares outstanding excludes nonvested restricted stock. Diluted weighted average shares outstanding is similar to basic weighted-average shares outstanding, except that the weighted-average number of shares is increased to include the number of additional common shares that would have been outstanding if the potentially dilutive common share had been issued, including the dilutive impact of nonvested restricted stock. The potentially dilutive securities outstanding during the three months ended March 31, 2026 had a dilutive effect and were included in the calculation of diluted net income per share for the period. The potentially dilutive securities outstanding during the three months ended March 31, 2025 had an anti-dilutive effect and were therefore not included in the calculation of diluted net loss per share. Basic and diluted net income (loss) per share was calculated as follows:

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Basic net income (loss) per share

 

$

0.01

 

 

$

(0.24

)

Diluted net income (loss) per share

 

$

0.01

 

 

$

(0.24

)

Numerator:

 

 

 

 

 

 

Net income (loss) (in thousands)

 

$

2,168

 

 

$

(41,194

)

Denominator:

 

 

 

 

 

 

Weighted average number of shares outstanding - basic

 

 

173,903,625

 

 

 

172,756,497

 

Add stock options to purchase shares and restricted stock units

 

 

1,019,155

 

 

 

 

Weighted average number of shares outstanding - diluted

 

 

174,922,780

 

 

 

172,756,497

 

For the three months ended March 31, 2026 and 2025, a total of 6,647,968 and 3,863,961 stock options, RSUs, and restricted stock awards were excluded from the calculation of diluted net income (loss) per share, respectively, because their effect was anti-dilutive.

 

15


 

Note 14. Reportable Segments

The Company has three reportable segments:

First Advantage Americas. This segment pertains to our Legacy First Advantage business and performs a variety of background check and compliance services across all phases of the workforce lifecycle from pre-onboarding services to post-onboarding and ongoing monitoring services, covering employees, contractors, contingent workers, and drivers. We generally classify our service offerings into three categories: pre-onboarding, post-onboarding, and adjacent products. We deliver our solutions across multiple industry verticals in the United States, Canada, and Latin America.
First Advantage International. The First Advantage International segment pertains to our Legacy First Advantage business and provides services similar to our Americas segment in regions outside of the Americas. We primarily deliver our solutions across multiple industry verticals in the Europe, India, and Asia Pacific.
Sterling. This segment is comprised of the acquired entity, Sterling Check Corp., which was acquired on October 31, 2024. The Sterling segment provides similar services as compared to First Advantage’s Americas and International segments on a global basis.

Our chief operating decision maker (“CODM”) uses the performance measure of Adjusted EBITDA, on both a consolidated and a segment basis, to allocate resources and assess performance of our businesses. Our CODM also uses Adjusted EBITDA as a performance measure for both segment and corporate management under our incentive compensation plans. Corporate costs are generally allocated to the segments based upon estimated revenue levels and other assumptions that management considers reasonable. Adjusted cost of services consists of amounts paid to third parties for access to government records, other third-party data and services, our internal processing fulfillment and customer care functions, and other cost of services excluding depreciation and amortization, share-based compensation expenses, transaction expenses, and integration expenses. Other segment items consist of product and technology and selling, general, and administrative expenses, but similarly excludes depreciation and amortization, share based compensation, and other expenses excluded from Adjusted EBITDA.

The CODM does not review the Company’s assets by segment as it does not provide additional insights into the performance of our business; therefore, such information is not presented. The accounting policies of the segments are the same as described in Note 1. “Organization, Nature of Business, and Basis of Presentation” and Note 2. “Summary of Significant Accounting Policies” included in the Annual Report on Form 10-K for the year ended December 31, 2025.

Reconciliations of Segment Adjusted EBITDA to net income (loss) for the three months ended March 31, 2026 and 2025 is as follows (in thousands):

 

 

Three Months Ended March 31, 2026

 

 

 

First Advantage Americas

 

 

First Advantage International

 

 

Sterling

 

 

Total

 

Total revenues

 

$

172,734

 

 

$

23,560

 

 

$

190,391

 

 

$

386,685

 

Intersegment revenues

 

 

(468

)

 

 

(1,135

)

 

 

119

 

 

 

(1,484

)

External revenues

 

$

172,266

 

 

$

22,425

 

 

$

190,510

 

 

$

385,201

 

Less:

 

 

 

 

 

 

 

 

 

 

 

 

Adjusted cost of services

 

 

90,176

 

 

 

13,792

 

 

 

111,604

 

 

 

 

Other segment items

 

 

32,807

 

 

 

8,296

 

 

 

24,723

 

 

 

 

Segment Adjusted EBITDA

 

$

49,751

 

 

$

1,472

 

 

$

54,064

 

 

$

105,287

 

Adjustments to reconcile to net income:

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

29,841

 

Provision for income taxes

 

 

 

 

 

 

 

 

 

 

 

1,137

 

Loss on extinguishment of debt

 

 

 

 

 

 

 

 

 

 

 

374

 

Depreciation and amortization

 

 

 

 

 

 

 

 

 

 

 

62,190

 

Share-based compensation

 

 

 

 

 

 

 

 

 

 

 

4,430

 

Transaction and acquisition-related charges (a)

 

 

 

 

 

 

 

 

 

 

 

565

 

Integration, restructuring, and other charges (b)

 

 

 

 

 

 

 

 

 

 

 

4,582

 

Net income

 

 

 

 

 

 

 

 

 

 

$

2,168

 

 

 

16


 

 

 

Three Months Ended March 31, 2025

 

 

 

First Advantage Americas

 

 

First Advantage International

 

 

Sterling

 

 

Total

 

Total revenues

 

$

145,353

 

 

$

23,775

 

 

$

187,518

 

 

$

356,646

 

Intersegment revenues

 

 

(491

)

 

 

(1,263

)

 

 

(304

)

 

 

(2,058

)

External revenues

 

$

144,862

 

 

$

22,512

 

 

$

187,214

 

 

$

354,588

 

Less:

 

 

 

 

 

 

 

 

 

 

 

 

Adjusted cost of services

 

 

74,183

 

 

 

13,848

 

 

 

104,802

 

 

 

 

Other segment items

 

 

30,863

 

 

 

6,561

 

 

 

34,277

 

 

 

 

Segment Adjusted EBITDA

 

$

40,307

 

 

$

3,366

 

 

$

48,439

 

 

$

92,112

 

Adjustments to reconcile to net loss:

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense, net

 

 

 

 

 

 

 

 

 

 

 

46,580

 

Provision for income taxes

 

 

 

 

 

 

 

 

 

 

 

2,231

 

Depreciation and amortization

 

 

 

 

 

 

 

 

 

 

 

61,666

 

Share-based compensation

 

 

 

 

 

 

 

 

 

 

 

7,967

 

Transaction and acquisition-related charges (a)

 

 

 

 

 

 

 

 

 

 

 

3,996

 

Integration, restructuring, and other charges (b)

 

 

 

 

 

 

 

 

 

 

 

10,866

 

Net loss

 

 

 

 

 

 

 

 

 

 

$

(41,194

)

 

(a)
Represents charges incurred related to acquisitions and similar transactions, primarily consisting of change in control-related costs, professional service fees, and other third-party costs. Transaction and acquisition related charges for the three months ended March 31, 2026 and 2025 include approximately $0.2 million and $3.8 million, respectively, of expense associated with the Sterling Acquisition.
(b)
Represents charges from organizational restructuring and integration activities, non-cash, and other charges primarily related to nonrecurring legal exposures, foreign currency (gains) losses, (gains) losses on the sale of assets, and other non-recurring items. Integration, restructuring, and other charges for the three months ended March 31, 2026 and 2025 include approximately $1.4 million and $7.8 million, respectively, of expense associated with the integration of Sterling.

Geographic Information

The Company categorizes revenues by geographic region in which the revenues and invoicing are recorded. Other than the United States, no single country accounted for 10% or more of our total revenues during these periods.

The following summarizes revenues by geographical region (in thousands):

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Revenues

 

 

 

 

 

 

United States

 

$

329,406

 

 

$

303,789

 

All other countries

 

 

55,795

 

 

 

50,799

 

Total revenues

 

$

385,201

 

 

$

354,588

 

The following table sets forth net long-lived assets by geographic area (in thousands):

 

March 31, 2026

 

 

December 31, 2025

 

Long-lived assets, net

 

 

 

 

 

 

United States

 

$

2,600,528

 

 

$

2,822,176

 

All other countries

 

 

603,886

 

 

 

438,668

 

Total long-lived assets, net

 

$

3,204,414

 

 

$

3,260,844

 

 

Note 15. Subsequent Events

On May 6, 2026, the Company made a voluntary principal repayment in the amount of $25.0 million under its First Lien Credit Facility. The repayment was made using available cash on hand. No prepayment penalties were incurred.

17


 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The following discussion and analysis of First Advantage Corporation’s financial condition and results of operations is provided as a supplement to the condensed consolidated financial statements for the three months ended March 31, 2026, and should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2025, our “Risk Factors,” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

Forward-Looking Statements

This Quarterly Report on Form 10-Q contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements reflect our current views with respect to, among other things, our operations and financial performance. Forward-looking statements include all statements that are not historical facts. These forward-looking statements relate to matters such as our industry, business strategy, goals and expectations concerning our market position, future operations, margins, profitability, capital expenditures, liquidity and capital resources and other financial and operating information. In some cases, you can identify these forward-looking statements by the use of words such as “anticipate,” “assume,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “predict,” “project,” “future,” “will,” “seek,” “foreseeable,” the negative version of these words, or similar terms and phrases.

These forward-looking statements are subject to various risks, uncertainties, assumptions, or changes in circumstances that are difficult to predict or quantify. Such risks and uncertainties include, but are not limited to, the following: the failure to realize the expected benefits of the Sterling Acquisition; adverse changes in external events beyond our control, including our customers’ onboarding volumes, economic drivers which are sensitive to macroeconomic cycles, such as interest rate volatility and inflation, geopolitical unrest, global trade disputes, uncertainty in financial markets, and changes in tax laws; our operations in a highly regulated industry and the fact that we are subject to numerous and evolving laws and regulations, including with respect to personal data, data security, and artificial intelligence (“AI”); our inability to identify and successfully implement our growth strategies on a timely basis or at all; potential harm to our business, brand, and reputation as a result of security breaches, cyber-attacks, social, ethical, and legal issues relating to the use of new and evolving technologies, employee or other internal misconduct, computer viruses, or the mishandling of personal data; operating in a penetrated and competitive market; our reliance on third-party data providers; our sales to government entities and higher-tier contractors to governmental customers which involve unique competitive, procurement, budget, administrative and contractual risks; due to the sensitive and privacy-driven nature of our products and solutions, we could face liability and legal or regulatory proceedings, which could be costly and time-consuming to defend and may not be fully covered by insurance; our international business exposes us to a number of risks; real or perceived errors, failures, or bugs in our products could adversely affect our business, results of operations, financial condition, and growth prospects; our ability to identify attractive targets or successfully complete such transactions; failure to comply with anti-corruption, economic and trade sanctions, and anti-money laundering laws and regulations; disruptions at our Operation Centers of Excellence and other operational sites; our contracts with our customers, which do not guarantee exclusivity or contracted volumes; the timing, manner and volume of repurchases of common stock pursuant to our share repurchase program; disruptions, outages, or other errors with our technology and network infrastructure, including our data centers, servers, and third-party cloud and internet providers and our migration to the cloud; the continued integration of our platforms and solutions with human resource providers such as applicant tracking systems and human capital management systems as well as our relationships with such human resource providers; risks relating to public opinion, which may be magnified by incidents or adverse publicity concerning our industry or operations; our reliance on third-party vendors to carry out certain portions of our operations; our dependence on the service of our key executives and other employees, and our ability to find and retain qualified employees; our ability to obtain, maintain, protect and enforce our intellectual property and other proprietary information; our ability to maintain, protect, and enforce the confidentiality of our trade secrets; the use of open-source software in our applications; seasonality in our operations from quarter to quarter; our indebtedness could adversely affect our ability to raise additional capital to fund our operations, limit our ability to react to changes in the economy or our industry, and prevent us from meeting our obligations; Silver Lake’s control of us and the potential conflict of its interest with ours or those of our stockholders; and changing interpretations of tax laws.

For additional information on these and other factors that could cause First Advantage’s actual results to differ materially from expected results, please see our Annual Report on Form 10-K for the year ended December 31, 2025, filed with the Securities and Exchange Commission (the “SEC”), as such factors may be updated from time to time in our periodic filings with the SEC, which are accessible on the SEC’s website at www.sec.gov. The forward-looking statements included in this Quarterly Report on Form 10-Q are made only as of the date of this Form 10-Q, and we undertake no obligation to publicly update or review any forward-looking statement, whether as a result of new information, future developments, or otherwise, except as required by law.

18


 

Glossary of Selected Terminology

The following terms are used in this Form 10-Q, unless otherwise noted or indicated by the context:

“Americas” in regards to our business, means the United States, Canada, and Latin America;
“First Advantage,” the “Company,” “we,” “us,” and “our” mean the business of First Advantage Corporation and its subsidiaries;
“International” in regards to our business, means all geographical regions outside of the United States, Canada, and Latin America;
“Legacy First Advantage” refers to First Advantage Corporation and its subsidiaries, prior to the Sterling Acquisition, encompassing its core business operations, established workforce, existing processes, and the technology systems in place;
“Sterling” refers to Sterling Check Corp., which became an indirect, wholly owned subsidiary of First Advantage on October 31, 2024, and now operates as a separate reportable segment;
“Revenues attributable to the Company’s acquisitions” means revenues recognized in the first year following each acquisition; and
“Silver Lake” means Silver Lake Group, L.L.C., together with its affiliates, successors, and assignees.

Certain monetary amounts, percentages, and other figures included in this Quarterly Report on Form 10-Q have been subject to rounding adjustments. Percentage amounts included in this Quarterly Report on Form 10-Q have not in all cases been calculated on the basis of such rounded figures, but on the basis of such amounts prior to rounding. For this reason, percentage amounts in this Quarterly Report on Form 10-Q may vary from those obtained by performing the same calculations using the figures in our condensed consolidated financial statements included elsewhere in this Quarterly Report on Form 10-Q. Certain other amounts that appear in this Quarterly Report on Form 10-Q may not sum due to rounding.

Website and Social Media Disclosure

We use our websites (https://fadv.com/ and https://investors.fadv.com/) to distribute company information. We make available free of charge a variety of information for investors, including our Annual Report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and any amendments to those reports, as soon as reasonably practicable after we electronically file that material with, or furnish it to, the SEC. The information we post on our websites may be deemed material. Accordingly, investors should monitor our websites, in addition to following our press releases, filings with the SEC, and public conference calls and webcasts. In addition, you may opt in to automatically receive email alerts and other information about First Advantage when you enroll your email address by visiting the “Email Alerts” section of our investor website at https://investors.fadv.com/. The contents of our websites and social media channels are not, however, a part of this Quarterly Report on Form 10-Q.

Overview

First Advantage is a global software and data company. We provide comprehensive, end-to-end identity solutions, criminal background screening, credential verifications, drug and health screening, and continuous risk monitoring. Combining AI-powered proprietary technology platforms with proprietary data, primary source data, and third-party data, we help organizations hire with confidence and manage risk across the entire employee lifecycle.

We derive a substantial majority of our revenues from pre-onboarding screening and perform screens across over 200 countries and territories, enabling us to serve as a one-stop-shop provider to both multinational companies and growth companies. Our over 80,000 customers are global enterprises, mid-sized companies, and small companies, and our products and solutions are used by personnel in Executive Management, Human Resources, Talent Acquisition, Compliance, Risk, Legal, Safety, and Vendor Management.

Our platforms offer flexibility for customers to specify which products to include in their screening package, such as Social Security numbers, criminal records, education and work verifications, sex offender registry, and global sanctions. Generally, our customers order a background screening package or selected combination of screens related to a single individual before they onboard that individual. The type and mix of products and solutions we sell to a customer vary by customer size, their screening requirements, and industry vertical. Therefore, order volumes are not comparable across customers or periods. Package pricing can also vary considerably by customer depending on the product mix in their screening packages, order volumes, screening requirements and preferences, pass-through and third-party out-of-pocket costs, and bundling of products.

19


 

We enter into contracts with our customers that are typically three years in length. These contracts set forth the general terms and pricing of our products and solutions but generally do not include minimum order volumes or committed order volumes. Additionally, a majority of Sterling’s enterprise customer contracts are exclusive to Sterling or require Sterling to be used as the primary provider. Due to our contract terms and the nature of the background screening industry, we determined our contract terms for ASC 606 purposes to be three years or less. We typically bill our customers at the end of each month and recognize revenues as completed orders are reported or otherwise made available to our customers.

We generated revenues of $385.2 million for the three months ended March 31, 2026, as compared to $354.6 million for the three months ended March 31, 2025. Approximately 86% of our revenues for the three months ended March 31, 2026 was generated in the United States, while the remaining 14% was generated abroad. Other than the United States, no single country accounted for 10% or more of our total revenues for the three months ended March 31, 2026. Please refer to “Results of Operations” for further details.

Segments

We manage our business and report our financial results in three reportable segments, First Advantage Americas, First Advantage International, and Sterling:

First Advantage Americas. This segment pertains to our Legacy First Advantage business and performs a variety of background check and compliance services across all phases of the workforce lifecycle from pre-onboarding services to post-onboarding and ongoing monitoring services, covering employees, contractors, contingent workers, and drivers. We generally classify our service offerings into three categories: pre-onboarding, post-onboarding, and adjacent products. We deliver our solutions across multiple industry verticals in the United States, Canada, and Latin America.
First Advantage International. The First Advantage International segment pertains to our Legacy First Advantage business and provides services similar to our Americas segment in regions outside of the Americas. We primarily deliver our solutions across multiple industry verticals in the Europe, India, and Asia Pacific.
Sterling. This segment is comprised of the acquired entity, Sterling Check Corp., which was acquired on October 31, 2024. The Sterling segment provides similar services as compared to First Advantage’s Americas and International segments on a global basis.

Seasonality

We experience seasonality with respect to certain industries due to fluctuations in hiring volumes and other economic activity. For example, pre-onboarding revenues generated from our customers in the retail and transportation industries are historically highest during the months of October and November, leading up to the U.S. holiday season and lowest in December and at the beginning of the new year, following the U.S. holiday hiring season. Certain customers across various industries also historically increase their hiring throughout the second quarter of the year as winter concludes, and the school year ends, giving rise to student and graduate hiring, and increased commercial activity tied to outdoor activities. We expect that changes in consumer behavior, labor market conditions, technological innovation, and broader macroeconomic factors may impact future seasonality, but we are unable to predict these potential shifts and their impact to our business.

Recent Developments

Current Economic Conditions

Our results continue to be influenced by our customers’ underlying business performance, hiring patterns, and workforce strategies, which collectively drive demand for our background screening and adjacent solutions. Customer demand remains sensitive to a range of macroeconomic and labor-market factors, including hiring velocity, employee turnover, sector‑specific employment trends, and overall economic conditions. During periods of economic uncertainty, employers may reduce or delay hiring, slow onboarding activity, or take a more measured approach to workforce expansion, which can negatively impact demand for our solutions.

 

Macroeconomic conditions during the year have continued to be volatile. While parts of the global economy have demonstrated resilience, employers continue to operate in an environment characterized by elevated interest rates, inflationary pressure driven in part by higher energy and transportation costs, and uneven hiring activity across industries and geographies. Recent geopolitical developments, including ongoing conflict in the Middle East and resulting disruptions to global energy markets, have contributed to renewed inflation concerns, higher operating costs for many businesses, and increased uncertainty in planning and investment decisions. In addition, continued uncertainty surrounding global trade and tariff policies, shifting supply‑chain strategies, and evolving regulatory and compliance requirements have contributed to cautious employer behavior, particularly among customers with international operations or exposure to cyclical end markets.

 

20


 

Heightened geopolitical tensions, regional conflicts, and policy uncertainty have increased variability in customer hiring plans and workforce strategies. These conditions have resulted in slower decision‑making, increased cost scrutiny, and greater focus on operational efficiency, including the pace and scale of new hiring initiatives. If the economic uncertainty is sustained or increases, we may experience a negative impact on new business generation, customer renewals and overall demand levels, sales and marketing efforts, revenues growth rates, customer deployments, customer collections, product development, or other financial metrics. Any of these factors could harm our business, financial condition, and operating results. Our ability to grow our business will also depend on the long-term strength, diversity, and durability of the verticals that we focus on and rely upon to drive our revenues.

Despite these macroeconomic changes, we are confident in the overall long-term health of our business, the strength of our product offerings, and our ability to continue to execute on our strategy and help our customers hire with confidence and manage risk across the entire employee lifecycle. Our continued focus on delivering innovative solutions that enhance workplace safety and address evolving compliance requirements as well as our diversified customer base have contributed to the stability of our business and long-term financial performance.

For additional information, see our “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 (the “2025 Annual Report”).

Components of our Results of Operations

Revenues

The Company derives revenues from a variety of background screening and adjacent products performed across all phases of the workforce lifecycle from pre-onboarding screening services to post-onboarding and ongoing monitoring services, covering employees, contractors, contingent workers, and drivers. We generally classify our products and solutions into three major categories: pre-onboarding, post-onboarding, and adjacent products, each of which is enabled by our technologies, proprietary internal databases, and data analytics capabilities. Pre-onboarding products, which comprise the substantial majority of our revenues, span an extensive array of products that customers typically utilize to enhance their applicant evaluation process and support compliance with their workforce onboarding criteria from the time an application is submitted to an applicant’s successful onboarding. Post-onboarding products are comprised of continuous monitoring, re-screening, and other solutions to help our customers keep their end customers, workforces, and other stakeholders safer, more productive, and more compliant. Adjacent products include products that complement our pre-onboarding and post-onboarding solutions such as fleet and vehicle compliance, hiring tax credits and incentives, employment eligibility, and investigative research.

Our suite of products is available individually or through packaged solutions that can be configured and tailored according to our customers’ needs. We typically bill our customers at the end of each month and recognize revenues after completed orders are reported or otherwise made available to our customers, with a substantial majority of our customers’ orders completed the same day they are submitted. We recognize revenues for other products over time as the customer simultaneously receives and consumes the benefits of the products and solutions delivered.

21


 

Operating Expenses

We incur the following expenses related to our cost of revenues and operating expenses:

Cost of Services (exclusive of depreciation and amortization below): Consists of amounts paid to third parties for access to government records, other third-party data and services, and our internal processing fulfillment and customer care functions. In addition, cost of services includes expenses from our drug screening lab and collection site network as well as our court runner network. Third-party cost of services are largely variable in nature and are typically invoiced to our customers as direct pass-through costs. Cost of services also includes our salaries and benefits expense for personnel involved in the processing and fulfillment of our screening products and solutions, as well as our customer care organization and robotics process automation implementation team. Other costs included in cost of services relate to allocations of certain overhead costs for our revenue-generating products and solutions, primarily consisting of certain facility costs and administrative services allocated by headcount or another related metric. We do not allocate depreciation and amortization to cost of services.
Product and Technology Expense: Consists of salaries and benefits of personnel involved in the maintenance of our technology and its integrations and APIs, product marketing, management of our network and infrastructure capabilities, and maintenance of our information security and business continuity functions. A portion of the personnel costs are related to the development of new products and features that are primarily developed through agile methodologies. Certain of these costs are capitalized, and therefore, are partially reflected as amortization expense within the depreciation and amortization cost line item. Product and technology expense also includes third-party costs related to our cloud computing services, software licensing and maintenance, telecommunications, and other data processing functions. We do not allocate depreciation and amortization to product and technology expense.
Selling, General, and Administrative Expense: Consists of sales, customer success, marketing, and general and administrative expenses. Sales, customer success, and marketing expenses consist primarily of employee compensation such as salaries, bonuses, sales commissions, share-based compensation, and other employee benefits for our verticalized sales and customer success teams. General and administrative expenses include travel expenses and various corporate functions including finance, human resources, legal, and other administrative roles, in addition to certain professional service fees and expenses incurred in connection with acquisitions. Selling, general, and administrative expenses also include gains and losses from the sale of assets that do not constitute a sale of a business or discontinued operations. We do not allocate depreciation and amortization to selling, general, and administrative expenses.
Depreciation and Amortization: Property and equipment consisting mainly of capitalized software costs, furniture, hardware, and leasehold improvements are depreciated or amortized and reflected as operating expenses. We also amortize the capitalized costs of finite-life intangible assets acquired in connection with business combinations.

We have a flexible cost structure that allows our business to adjust quickly to the impacts of macroeconomic events and scale to meet the needs of large customers. Operating expenses are influenced by revenue levels, customer and product mix, and the progress of acquisition-related integration activities. As revenues grow, we would generally expect cost of services to grow proportionally, although the rate of growth may vary based on automation, productivity initiatives, efficiency gains, shifts in mix, and third‑party pass‑through costs. We regularly review expenses and investments in the context of revenue trends and observed changes in the business to ensure alignment with our financial objectives. While we expect operating expenses to increase in absolute dollars as we support continued growth, we believe that, over the long term, operating expenses as a percentage of total revenues will gradually decline as we scale the business and advance our operating efficiency and automation initiatives.

Other Expense, Net

Our other expense, net consists of the following:

Interest expense, net: Relates primarily to our debt service costs, the interest-related unrealized gains and losses of our interest rate derivative instruments and, to a lesser extent, the interest on our finance lease obligations and the amortization of deferred financing costs. Additionally, interest expense, net includes interest income earnings on our cash and cash equivalent balances held in interest-bearing accounts.
Loss on Extinguishment of Debt: Represents non-operating expense incurred when we repay or refinance debt prior to maturity. This includes the write-off of unamortized debt issuance costs and early repayment penalties, if any.

22


 

Provision for Income Taxes

Provision for income taxes consists of U.S. domestic and foreign corporate income taxes related to earnings, with applicable statutory tax rates varying by jurisdiction. Our effective tax rate may be affected by a number of factors, including changes in tax laws, regulations, or statutory rates; regulatory guidance, or new administrative interpretations of judicial decisions; and shifts in proportion of income earned in jurisdictions with differing statutory tax rates.

As our business continues to expand globally, the distribution of pretax income across domestic and foreign jurisdictions may fluctuate, resulting in volatility in our effective tax rate. Additionally, the effective tax rate may also be affected by the availability of tax credits and incentives, non-deductible expenses, changes in valuation allowances, and the resolution of uncertain tax positions. These factors, individually or collectively, may cause our provision for income taxes and effective tax rate to differ materially from period to period.

Results of Operations

The information contained below should be read in conjunction with our accompanying historical condensed consolidated financial statements and the related notes.

Comparison of Results of Operations for the three months ended March 31, 2026 compared to the three months ended March 31, 2025

 

 

Three Months Ended March 31,

 

(in thousands, except percentages)

 

2026

 

 

2025

 

Revenues

 

$

385,201

 

 

$

354,588

 

 

 

 

 

 

 

Operating Expenses:

 

 

 

 

 

 

Cost of services (exclusive of depreciation and amortization below)

 

 

211,411

 

 

 

192,565

 

Product and technology expense

 

 

24,605

 

 

 

27,155

 

Selling, general, and administrative expense

 

 

53,475

 

 

 

65,585

 

Depreciation and amortization

 

 

62,190

 

 

 

61,666

 

Total operating expenses

 

 

351,681

 

 

 

346,971

 

Income from operations

 

 

33,520

 

 

 

7,617

 

 

 

 

 

 

 

Other Expense, Net:

 

 

 

 

 

 

Interest expense, net

 

 

29,841

 

 

 

46,580

 

Loss on extinguishment of debt

 

 

374

 

 

 

 

Total other expense, net

 

 

30,215

 

 

 

46,580

 

Income (loss) before provision for income taxes

 

 

3,305

 

 

 

(38,963

)

Provision for income taxes

 

 

1,137

 

 

 

2,231

 

Net income (loss)

 

$

2,168

 

 

$

(41,194

)

Net income (loss) margin

 

 

0.6

%

 

 

(11.6

)%

 

23


 

 

Revenues

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Revenues

 

 

 

 

 

 

First Advantage Americas

 

$

172,734

 

 

$

145,353

 

First Advantage International

 

 

23,560

 

 

 

23,775

 

Sterling

 

 

190,391

 

 

 

187,518

 

Eliminations

 

 

(1,484

)

 

 

(2,058

)

Total revenues

 

$

385,201

 

 

$

354,588

 

Revenues were $385.2 million for the three months ended March 31, 2026, compared to $354.6 million for the three months ended March 31, 2025. Revenues for the three months ended March 31, 2026 increased by $30.6 million, or 8.6%, compared to the three months ended March 31, 2025.

The increase in revenues is due to:

a net increase of $15.4 million, or 4.4% from existing customer revenues, primarily driven by continued strength from upselling and cross-selling initiatives which were offset by the impact of of lost accounts; and
revenues of $15.2 million, or 4.3%, from new customers, primarily attributable to our First Advantage Americas and Sterling segments.

Pricing remained relatively stable across all periods.

Cost of Services

 

 

Three Months Ended March 31,

 

(in thousands, except percentages)

 

2026

 

 

2025

 

Cost of services

 

$

211,411

 

 

$

192,565

 

Revenues

 

$

385,201

 

 

$

354,588

 

Cost of services as a % of revenue

 

 

54.9

%

 

 

54.3

%

Cost of services was $211.4 million for the three months ended March 31, 2026, compared to $192.6 million for the three months ended March 31, 2025. Cost of services for the three months ended March 31, 2026 increased by $18.8 million, or 9.8%, compared to the three months ended March 31, 2025.

The increase in cost of services was primarily due to:

a $16.7 million increase in third-party data expenses as a result of increased revenue volumes; and
a $0.9 million increase in software costs.

Cost of services as a percentage of revenues was 54.9% for the three months ended March 31, 2026, compared to 54.3% for the three months ended March 31, 2025. The cost of services percentage of revenues for the first quarter of 2026 was impacted by product and customer mix and increases in third party costs.

Product and Technology Expense

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Product and technology expense

 

$

24,605

 

 

$

27,155

 

Product and technology expense was $24.6 million for the three months ended March 31, 2026, compared to $27.2 million for the three months ended March 31, 2025. Product and technology expense for the three months ended March 31, 2026 decreased by $2.6 million, or 9.4%, compared to the three months ended March 31, 2025.

The decrease in product and technology expense was primarily due to:

a $2.0 million decrease in software expenses as a result of integration efforts related to the acquisition of Sterling; and
a $0.7 million decrease in professional services costs from non-recurring integration activities incurred in the prior year.

24


 

Selling, General, and Administrative Expense

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Selling, general, and administrative expense

 

$

53,475

 

 

$

65,585

 

Selling, general, and administrative expense was $53.5 million for the three months ended March 31, 2026, compared to $65.6 million for the three months ended March 31, 2025. Selling, general, and administrative expense for the three months ended March 31, 2026 decreased by $12.1 million, or 18.5%, compared to the three months ended March 31, 2025.

Selling, general, and administrative expense decreased primarily due to:

a $4.6 million decrease in personnel expenses resulting from cost-savings actions implemented by the Company in 2025;
a $4.2 million decrease in share-based compensation expense, primarily due to Sterling equity awards converted to First Advantage equity awards in connection with the October 2024 acquisition becoming fully vested;
a $3.8 million decrease in bonus expense, primarily driven by lower cash compensation related to Sterling equity awards converted to cash awards in connection with the October 2024 acquisition becoming fully vested; and
decreases in other corporate expenses, primarily reflecting additional cost-savings actions taken by the Company.

These decreases were partially offset by a $5.2 million loss on the sale of assets related to an adjacent product during the three months ended March 31, 2026, which did not constitute a sale of a business or discontinued operations.

Depreciation and Amortization

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Depreciation and amortization

 

$

62,190

 

 

$

61,666

 

Depreciation and amortization was $62.2 million for the three months ended March 31, 2026, compared to $61.7 million for the three months ended March 31, 2025. Depreciation and amortization for the three months ended March 31, 2026 increased by $0.5 million, or 0.8%, compared to the three months ended March 31, 2025 primarily due to assets placed in service since March 31, 2025.

Interest Expense, Net

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Interest expense, net

 

$

29,841

 

 

$

46,580

 

Interest expense, net was $29.8 million for the three months ended March 31, 2026, compared to $46.6 million for the three months ended March 31, 2025. Interest expense, net for the three months ended March 31, 2026 decreased by $16.7 million or 35.9%, compared to the three months ended March 31, 2025.

The decrease in interest expense was primarily driven by lower interest on the Company’s term loan, reflecting voluntary principal repayments and reduced interest rates following the Company’s 2025 amendment to its 2024 First Lien Credit Agreement. The decrease was further impacted by an increase in unrealized gains of $8.9 million on the Company’s interest rate swaps, driven by interest rate volatility during the period.

Loss on Extinguishment of Debt

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Loss on extinguishment of debt

 

$

374

 

 

$

 

Loss on extinguishment of debt for the three months ended March 31, 2026 relates to the write-off of unamortized deferred financing costs as a result of voluntary principal repayments of $25.0 million on the Company’s outstanding term loan facility.

25


 

Provision for Income Taxes

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Provision for income taxes

 

$

1,137

 

 

$

2,231

 

Our provision for income taxes was $1.1 million for the three months ended March 31, 2026, compared to $2.2 million for the three months ended March 31, 2025. Our provision for income taxes for the three months ended March 31, 2026 decreased by $1.1 million, compared to the three months ended March 31, 2025.

The decrease in our provision for income taxes was primarily due to the jurisdictional mix of earnings and lower non-deductible share-based compensation during the three months ended March 31, 2026, as compared to the three months ended March 31, 2025.

Net Income (Loss) and Net Income (Loss) Margin

 

 

Three Months Ended March 31,

 

(in thousands, except percentages)

 

2026

 

 

2025

 

Net income (loss)

 

$

2,168

 

 

$

(41,194

)

Net income (loss) margin

 

 

0.6

%

 

 

(11.6

)%

Net income (loss) was $2.2 million for the three months ended March 31, 2026, compared to $(41.2) million for the three months ended March 31, 2025. Net income for the three months ended March 31, 2026 increased by $43.4 million compared to the three months ended March 31, 2025.

Net income (loss) margin was 0.6% for the three months ended March 31, 2026, compared to (11.6)% for the three months ended March 31, 2025. The improvement in our net income margin was primarily attributable to increased revenues, our ability to leverage operational efficiencies to control overall expenses, and lower interest expense.

26


 

Non-GAAP Financial Measures

In addition to our results determined in accordance with GAAP, we believe certain measures are useful in evaluating our operating performance. Management believes these non-GAAP measures are useful to investors in highlighting trends in our operating performance, while other measures can differ significantly depending on long-term strategic decisions regarding capital structure, the tax jurisdictions in which we operate, and capital investments. Management uses Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Net Income, and Adjusted Diluted Earnings Per Share to supplement GAAP measures of performance in the evaluation of the effectiveness of our business strategies, to make budgeting decisions, to establish discretionary annual incentive compensation, and to compare our performance against that of peer companies using similar measures. Management supplements GAAP results with non-GAAP financial measures to provide a more complete understanding of the factors and trends affecting the business than GAAP results alone.

The presentations of these measures have limitations as analytical tools and should not be considered in isolation or as a substitute for analysis of our results as reported under GAAP. Because not all companies use identical calculations, the presentations of these measures may not be comparable to other similarly titled measures of other companies and can differ significantly from company to company. A reconciliation is provided below for each non-GAAP financial measure to the most directly comparable financial measure stated in accordance with GAAP.

Adjusted EBITDA and Adjusted EBITDA Margin

Management believes that Adjusted EBITDA is a strong indicator of our overall operating performance and is useful to management and investors as a measure of comparative operating performance from period to period. We define Adjusted EBITDA as net income (loss) before interest, taxes, depreciation, and amortization, and as further adjusted for loss on extinguishment of debt, share-based compensation, transaction and acquisition-related charges, integration and restructuring charges, and other non-cash charges. We exclude the impact of share-based compensation because it is a non-cash expense and we believe that excluding this item provides meaningful supplemental information regarding performance and ongoing cash generation potential. We exclude loss on extinguishment of debt, transaction and acquisition related charges, integration and restructuring charges, and other charges because such expenses are episodic in nature and have no direct correlation to the cost of operating our business on an ongoing basis.

Adjusted EBITDA was $105.3 million for the three months ended March 31, 2026 and represented an Adjusted EBITDA Margin of 27.3%. Adjusted EBITDA was $92.1 million for the three months ended March 31, 2025 and represented an Adjusted EBITDA Margin of 26.0%. Adjusted EBITDA for the three months ended March 31, 2026 increased by $13.2 million, or 14.3%, compared to the three months ended March 31, 2025. Growth in Adjusted EBITDA was driven primarily from revenues growth attributed to new and existing customers and margin expansion attributed to cost efficiencies.

The following table presents a reconciliation of Adjusted EBITDA for the periods presented.

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Net income (loss)

 

$

2,168

 

 

$

(41,194

)

Interest expense, net

 

 

29,841

 

 

 

46,580

 

Provision for income taxes

 

 

1,137

 

 

 

2,231

 

Depreciation and amortization

 

 

62,190

 

 

 

61,666

 

Loss on extinguishment of debt

 

 

374

 

 

 

 

Share-based compensation(a)

 

 

4,430

 

 

 

7,967

 

Transaction and acquisition-related charges(b)

 

 

565

 

 

 

3,996

 

Integration, restructuring, and other charges(c)

 

 

4,582

 

 

 

10,866

 

Adjusted EBITDA

 

$

105,287

 

 

$

92,112

 

(a)
Share-based compensation for the three months ended March 31, 2026 and 2025 includes approximately $0.6 million and $1.9 million, respectively, of incrementally recognized expense associated with the May 2023 modification of the vesting terms of outstanding unvested and unearned performance-based options, restricted stock units, and restricted stock awards.
(b)
Represents charges incurred related to acquisitions and similar transactions, primarily consisting of change in control-related costs, professional service fees, and other third-party costs. Transaction and acquisition related charges for the three months ended March 31, 2026 and 2025 include approximately $0.2 million and $3.8 million, respectively, of expense associated with the Sterling Acquisition.
(c)
Represents charges from organizational restructuring and integration activities, non-cash, and other charges primarily related to nonrecurring legal exposures, foreign currency (gains) losses, (gains) losses on the sale of assets, and other non-recurring items. Integration, restructuring, and other charges for the three months ended March 31, 2026 and 2025 include approximately $1.4 million and $7.8 million, respectively, of expense associated with the integration of Sterling.

27


 

We define Adjusted EBITDA Margin as Adjusted EBITDA divided by total revenues. The following table presents the calculation of Adjusted EBITDA Margin for the periods presented.

 

 

Three Months Ended March 31,

 

(in thousands, except percentages)

 

2026

 

 

2025

 

Adjusted EBITDA

 

$

105,287

 

 

$

92,112

 

Revenues

 

 

385,201

 

 

 

354,588

 

Adjusted EBITDA Margin

 

 

27.3

%

 

 

26.0

%

The following table presents a calculation of Adjusted EBITDA by segment for the periods presented. See Note 14, “Reportable Segments” to the condensed consolidated financial statements for a reconciliation of Adjusted EBITDA for the periods presented by segment.

 

 

Three Months Ended March 31,

 

(in thousands, except percentages)

 

2026

 

 

2025

 

Adjusted EBITDA(1)

 

 

 

 

 

 

First Advantage Americas

 

$

49,751

 

 

$

40,307

 

First Advantage International

 

 

1,472

 

 

 

3,366

 

Sterling

 

 

54,064

 

 

 

48,439

 

Adjusted EBITDA

 

$

105,287

 

 

$

92,112

 

 

 

 

 

 

 

 

Revenues

 

 

 

 

 

 

First Advantage Americas

 

$

172,734

 

 

$

145,353

 

First Advantage International

 

 

23,560

 

 

 

23,775

 

Sterling

 

 

190,391

 

 

 

187,518

 

Less: intersegment eliminations

 

 

(1,484

)

 

 

(2,058

)

Total revenues

 

$

385,201

 

 

$

354,588

 

 

 

 

 

 

 

 

Adjusted EBITDA Margin

 

 

 

 

 

 

First Advantage Americas

 

 

28.8

%

 

 

27.7

%

First Advantage International

 

 

6.2

%

 

 

14.2

%

Sterling

 

 

28.4

%

 

 

25.8

%

Adjusted EBITDA Margin

 

 

27.3

%

 

 

26.0

%

(1)
See the reconciliation of net income (loss) to Adjusted EBITDA above. Segment Adjusted EBITDA margins are calculated using segment gross revenues and segment Adjusted EBITDA. Consolidated Adjusted EBITDA margin is calculated using consolidated revenues and consolidated Adjusted EBITDA.

Adjusted Net Income and Adjusted Diluted Earnings Per Share

Similar to Adjusted EBITDA, management believes that Adjusted Net Income and Adjusted Diluted Earnings Per Share are strong indicators of our overall operating performance and are useful to our management and investors as measures of comparative operating performance from period to period. We define Adjusted Net Income for a particular period as net income (loss) before taxes adjusted for debt-related costs, acquisition-related depreciation and amortization, share-based compensation, transaction and acquisition related charges, integration and restructuring charges, and other non-cash charges, to which we then apply the related effective tax rate. We define Adjusted Diluted Earnings Per Share as Adjusted Net Income divided by adjusted weighted average number of shares outstanding—diluted.

Adjusted Net Income was $45.1 million for the three months ended March 31, 2026, compared to $30.5 million for the three months ended March 31, 2025. Adjusted Net Income for the three months ended March 31, 2026 increased by $14.6 million, or 48.0% compared to the three months ended March 31, 2025.

Adjusted Diluted Earnings Per Share was $0.26 for the three months ended March 31, 2026, compared to $0.17 for the three months ended March 31, 2025. Adjusted Diluted Earnings Per Share for the three months ended March 31, 2026 increased by $0.09, or 52.9% compared to the three months ended March 31, 2025.

This growth was driven primarily by the same factors contributing to Adjusted EBITDA growth, though Adjusted Net Income and Adjusted Diluted Earnings Per Share are also impacted by changes in acquisition-related depreciation and amortization and changes in our capital structure that are captured in interest expense. The 2025 refinancing of the Company’s 2024 First Lien Credit Agreement, voluntary debt prepayments, and gains or losses on the Company’s interest rate swaps impact the comparability of Adjusted Net Income and Adjusted Diluted Earnings Per Share across historical periods.

28


 

Adjusted Diluted Earnings Per Share is further impacted by shares repurchased under the Company’s Repurchase Program.

The following table presents a reconciliation of Adjusted Net Income for the periods presented.

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Net income (loss)

 

$

2,168

 

 

$

(41,194

)

Provision for income taxes

 

 

1,137

 

 

 

2,231

 

Income (loss) before provision for income taxes

 

 

3,305

 

 

 

(38,963

)

Debt-related charges(a)

 

 

(3,169

)

 

 

6,803

 

Acquisition-related depreciation and amortization(b)

 

 

50,914

 

 

 

50,039

 

Share-based compensation(c)

 

 

4,430

 

 

 

7,967

 

Transaction and acquisition-related charges(d)

 

 

565

 

 

 

3,996

 

Integration, restructuring, and other charges(e)

 

 

4,582

 

 

 

10,866

 

Adjusted Net Income before income tax effect

 

 

60,627

 

 

 

40,708

 

Less: Adjusted income taxes(f)

 

 

15,508

 

 

 

10,222

 

Adjusted Net Income

 

$

45,119

 

 

$

30,486

 

The following table presents the calculation of Adjusted Diluted Earnings Per Share for the periods presented.

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Diluted net income (loss) per share (GAAP)

 

$

0.01

 

 

$

(0.24

)

Adjusted Net Income adjustments per share

 

 

 

 

 

 

Provision for income taxes

 

 

0.01

 

 

 

0.01

 

Debt-related charges(a)

 

 

(0.02

)

 

 

0.04

 

Acquisition-related depreciation and amortization(b)

 

 

0.29

 

 

 

0.29

 

Share-based compensation(c)

 

 

0.03

 

 

 

0.05

 

Transaction and acquisition-related charges(d)

 

 

0.00

 

 

 

0.02

 

Integration, restructuring, and other charges(e)

 

 

0.03

 

 

 

0.06

 

Adjusted income taxes(f)

 

 

(0.09

)

 

 

(0.06

)

Adjusted Diluted Earnings Per Share (Non-GAAP)

 

$

0.26

 

 

$

0.17

 

 

 

 

 

 

 

 

Weighted average number of shares outstanding used in computation of Adjusted Diluted Earnings Per Share:

 

 

 

 

 

 

Weighted average number of shares outstanding—diluted (GAAP)

 

 

174,922,780

 

 

 

172,756,497

 

Options and restricted stock not included in weighted average number of shares outstanding—diluted (GAAP) (using treasury stock method)

 

 

 

 

 

2,217,580

 

Adjusted weighted average number of shares outstanding—diluted (Non-GAAP)

 

 

174,922,780

 

 

 

174,974,077

 

(a)
Represents the loss on extinguishment and non-cash interest expense related to the amortization of debt issuance costs related to the refinancing of the Company’s First Lien Credit Facility. This adjustment also includes the impact of the change in fair value of interest rate swaps, which represents the difference between the fair value gains or losses and actual cash payments and receipts on the interest rate swaps.
(b)
Represents the depreciation and amortization expense related to incremental intangible and developed technology assets recorded due to the application of ASC 805, Business Combinations. As a result, the purchase accounting related depreciation and amortization expense will recur in future periods until the related assets are fully depreciated or amortized, and the related purchase accounting assets may contribute to revenue generation.
(c)
Share-based compensation for the three months ended March 31, 2026 and 2025 includes approximately $0.6 million and $1.9 million, respectively, of incrementally recognized expense associated with the May 2023 modification of the vesting terms of outstanding unvested and unearned performance-based options, restricted stock units, and restricted stock awards.
(d)
Represents charges incurred related to acquisitions and similar transactions, primarily consisting of change in control-related costs, professional service fees, and other third-party costs. Transaction and acquisition related charges for the three months ended March 31, 2026 and 2025 include approximately $0.2 million and $3.8 million, respectively, of expense associated with the Sterling Acquisition.
(e)
Represents charges from organizational restructuring and integration activities, non-cash, and other charges primarily related to nonrecurring legal exposures, foreign currency (gains) losses, (gains) losses on the sale of assets, and other non-recurring items. Integration, restructuring, and other charges for the three months ended March 31, 2026 and 2025 include approximately $1.4 million and $7.8 million, respectively, of expense associated with the integration of Sterling.
(f)
Effective tax rates of approximately 25.6% and 25.1% have been used to compute Adjusted Net Income and Adjusted Diluted Earnings Per Share for the three months ended March 31, 2026 and 2025, respectively.

29


 

 

Liquidity and Capital Resources

Liquidity

The Company’s primary liquidity requirements are for working capital, debt service, ongoing investments in software development and other capital expenditures, as well as other strategic growth initiatives. In addition, income taxes represent, and are expected to continue to represent, a significant use of cash depending on future profitability and applicable tax rates. The Company’s liquidity needs are met primarily through existing balance sheet cash, cash flows from operations, as well as funds available under our revolving credit facility and proceeds from our term loan borrowings, including incremental term loan borrowings incurred to fund the Sterling Acquisition. Our cash flows from operations include cash received from customers, less cash costs to provide services to our customers, which includes general and administrative costs and interest payments.

As of March 31, 2026, we had $225.9 million in cash and cash equivalents and $249.3 million available under our revolving credit facility. As of March 31, 2026, we had $2,089.5 million of total debt outstanding. We believe our cash on hand, together with amounts available under our revolving credit facility and cash provided by operating activities are and will continue to be adequate to meet our operational and business needs in the next 12 months. To the extent additional funds are necessary to meet our long-term liquidity needs as we continue to execute our business strategy, we anticipate that they will be obtained through the incurrence of additional indebtedness, additional equity financings or a combination of these potential sources of funds. In the event that we need access to additional cash, we may not be able to access the credit markets on commercially acceptable terms or at all. Our ability to fund future operating expenses and capital expenditures and our ability to meet future debt service obligations or refinance our indebtedness will depend on our future operating performance, which will be affected by general economic, financial, and other factors that may be beyond our control, including those described under our “Risk Factors” included in our 2025 Annual Report.

Credit Agreement

First Advantage Holdings, LLC, an indirect wholly-owned subsidiary of the Company, was a party to a First Lien Credit Agreement (as amended, “First Lien Credit Agreement”), which provided for a term loan of $766.6 million due January 31, 2027, carrying an interest rate prior to the effectiveness of the 2024 First Lien Credit Agreement of 2.75% to 3.00%, based on the first lien ratio, plus the Secured Overnight Financing Rate as administered by the Federal Reserve Bank of New York (“SOFR”) (subsequent to an amendment in June 2023 to transition the reference rate from LIBOR (the London Interbank Offer Rate)), and a $100.0 million revolving credit facility due July 31, 2026.

In connection with the Sterling Acquisition, on October 31, 2024, the Company refinanced its existing First Lien Credit Agreement and all related Sterling debt (the “2024 First Lien Credit Agreement”). The 2024 First Lien Credit Agreement provided for a term loan of $2.185 billion due October 31, 2031, carrying an interest rate of 3.00% to 3.25%, based on the first lien ratio, plus SOFR and a $250.0 million revolving credit facility due October 31, 2029.

On July 30, 2025, the Company amended its 2024 First Lien Credit Agreement (“2025 Amended First Lien Credit Agreement”) to reduce the interest rate on its term loan facility to a range of 2.50% to 2.75%, based on the first lien ratio, plus SOFR (“First Lien Credit Facility”). The amendment also reduced the interest rate on its revolving credit facility to a range of 2.25% to 2.75%, based on the first lien ratio, plus SOFR (“Amended Revolver”).

Borrowings under the 2025 Amended First Lien Credit Agreement bear interest at a rate per annum equal to an applicable margin plus, at our option, either (a) a base rate or (b) SOFR, which is subject to a floor of 0.00% per annum. The applicable margins under the agreement are subject to stepdowns based on our first lien net leverage ratio. In addition, the borrower, First Advantage Holdings, LLC is required to pay a commitment fee on any unutilized commitments under the revolving credit facility. The commitment fee rate ranges between 0.25% and 0.50% per annum based on our first lien net leverage ratio. The borrower is also required to pay customary letter of credit fees. The First Lien Credit Facility amortizes in equal quarterly installments in aggregate annual amounts equal to 1.00% of the principal amount. The Amended Revolver has no amortization.

The 2025 Amended First Lien Credit Agreement requires the borrower to prepay outstanding term loans, subject to certain exceptions, with certain proceeds from non-ordinary course asset sales, issuance of debt not permitted by the credit agreement to be incurred and annual excess cash flows. Voluntary prepayments made in connection with certain repricing transactions on or before January 30, 2026, were subject to a 1.00% prepayment premium. Otherwise, the borrower may voluntarily prepay outstanding loans without premium or penalty, other than customary “breakage” costs. Voluntary prepayments reduce the remaining scheduled principal repayment obligations under the term loan.

30


 

The 2025 First Lien Credit Agreement contains customary affirmative covenants, negative covenants and events of default (including upon a change of control). The 2025 First Lien Credit Agreement also includes a “springing” first lien net leverage ratio test, applicable only to the Amended Revolver, that requires such ratio to be no greater than 7.75:1.00 on the last day of any fiscal quarter if more than 40.0% of the Amended Revolver is utilized on such date. See Note 5, “Debt,” to the condensed consolidated financial statements included elsewhere in this Quarterly Report on Form 10-Q for further information.

 

Share Repurchase Program

On February 25, 2026, the Company’s Board of Directors authorized the repurchase of up to $100.0 million of the Company’s common stock (the “2026 Repurchase Program”) with no expiration date. Stock repurchases may be effected through open market repurchases at prevailing market prices, including through the use of block trades and trading plans intended to qualify under Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, privately-negotiated transactions, through other transactions in accordance with applicable securities laws, or a combination of these methods on such terms and in such amounts as the Company deems appropriate. The Company is not obligated to repurchase any specific number of shares, and the timing, manner, value, and actual number of shares repurchased will depend on a variety of factors, including the Company’s stock price and liquidity requirements, other business considerations and general market and economic conditions. No shares will be purchased from SLP Fastball Aggregator, L.P. and its affiliates. The Company may discontinue or modify purchases without notice at any time. The Company plans to use its existing cash to fund repurchases made under the 2026 Repurchase Program.

 

Cash Flow Analysis

Comparison of Cash Flows for the three months ended March 31, 2026 compared to the three months ended March 31, 2025

The following table is a summary of our cash flow activity for the periods presented:

 

 

Three Months Ended March 31,

 

(in thousands)

 

2026

 

 

2025

 

Net cash provided by operating activities

 

$

49,431

 

 

$

19,471

 

Net cash used in investing activities

 

 

(14,016

)

 

 

(11,076

)

Net cash used in financing activities

 

 

(44,261

)

 

 

(5,993

)

Cash Flows from Operating Activities

Net cash provided by operating activities was $49.4 million for the three months ended March 31, 2026, compared to $19.5 million for the three months ended March 31, 2025. Net cash provided by operating activities for the three months ended March 31, 2026 increased by $30.0 million compared to the three months ended March 31, 2025. Cash flows provided by operating activities were positively impacted by revenue growth from existing customers, new customer go-lives, and lower interest payments on the Company’s term loan and revolving credit facility. These favorable impacts were partially offset by higher working capital requirements, largely attributable to revenue growth and compensation payments in the first quarter of 2026.

Cash Flows from Investing Activities

Net cash used in investing activities was $14.0 million for the three months ended March 31, 2026, compared to $11.1 million for the three months ended March 31, 2025. Net cash used in investing activities for the three months ended March 31, 2026 increased by $2.9 million compared to the three months ended March 31, 2025. The increase in cash flows used in investing activities was primarily due to increased spend on software development related to the Company’s screening platforms, partially offset by $2.0 million of cash proceeds from the sale of assets related to an adjacent product.

Cash Flows from Financing Activities

Net cash used in financing activities was $44.3 million for the three months ended March 31, 2026, compared to $6.0 million for the three months ended March 31, 2025. Net cash used in financing activities for the three months ended March 31, 2026 was primarily driven by principal repayments of $25.0 million on the Company’s term loan and shares repurchased under the Company’s Repurchase Program. During the three months ended March 31, 2026, 1,734,778 shares were repurchased under the Repurchase Program at a total cost of $19.5 million.

31


 

Contractual Obligations, Commitments, and Other Contingencies

During the three months ended March 31, 2026, there have been no significant changes to our contractual obligations, commitments, and other contingencies compared with those disclosed in Part II, Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included in our 2025 Annual Report.

Recent Accounting Pronouncements

See Note 2 to the condensed consolidated financial statements for disclosure of the impact that recent accounting pronouncements may have on the condensed consolidated financial statements.

Critical Accounting Policies and Estimates

During the three months ended March 31, 2026, there have been no significant changes to our critical accounting policies and estimates compared with those disclosed in Part II, Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included in our 2025 Annual Report.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As of March 31, 2026, no material change had occurred in our market risks, compared with the disclosure in our 2025 Annual Report.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer), has evaluated the effectiveness of the design and operation of the Company’s disclosure controls and procedures as of the end of the period covered by this report. The term “disclosure controls and procedures” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to management including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosures.

Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable, not absolute, assurance of achieving their desired control objectives. Based on the evaluation of management’s disclosure controls and procedures as of the end of the period covered by this report, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, the disclosure controls and procedures were effective at a reasonable assurance level.

Changes in Internal Control Over Financial Reporting

During the quarter covered by this report, there were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

32


 

PART II—OTHER INFORMATION

Information in response to this Item is included in “Part I — Item 1. — Note 11 — Commitments and Contingencies” and is incorporated by reference into Part II of this Quarterly Report on Form 10-Q.

Item 1A. Risk Factors.

There have been no material changes in our risk factors, compared with the disclosure in our 2025 Annual Report.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

Issuer Purchases of Equity Securities

On February 25, 2026, the Company’s Board of Directors authorized the repurchase of up to $100.0 million of the Company’s common stock with no expiration date.

All share repurchases were made under the Company's publicly announced program, and there are no other programs under which the Company repurchases shares. The following information relates to the Company’s purchase of its common stock during each month within the first quarter of 2026:

Period

 

Total Number of Shares Purchased

 

 

Average Price
Paid Per Share
(1)

 

 

Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs

 

 

Maximum Dollar Value of Shares that May Yet Be Purchased Under the Plans or Programs

 

January 1, 2026 through January 31, 2026

 

 

 

 

$

 

 

 

 

 

$

 

February 1, 2026 through February 28, 2026

 

 

 

 

$

 

 

 

 

 

$

100,000,000

 

March 1, 2026 through March 31, 2026

 

 

1,734,778

 

 

$

11.24

 

 

 

1,734,778

 

 

$

80,507,914

 

Total

 

 

1,734,778

 

 

$

 

 

 

1,734,778

 

 

$

80,507,914

 

 

(1)
Average price paid per share for shares purchased as part of our Repurchase Program (includes brokerage commissions).

 

Stock repurchases may be effected through open market repurchases at prevailing market prices, including through the use of block trades and trading plans intended to qualify under Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, privately-negotiated transactions, through other transactions in accordance with applicable securities laws, or a combination of these methods on such terms and in such amounts as the Company deems appropriate and will be funded from available capital. The Company is not obligated to repurchase any specific number of shares, and the timing, manner, value, and actual number of shares repurchased will depend on a variety of factors, including the Company’s stock price and liquidity requirements, other business considerations and general market and economic conditions. No shares will be purchased from SLP Fastball Aggregator, L.P. and its affiliates. The Company may discontinue or modify purchases without notice at any time.

33


 

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures.

Not applicable

Item 5. Other Information.

Rule 10b5-1 Trading Arrangements

During the three months ended March 31, 2026, none of our directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted, terminated, or modified a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408 of Regulation S-K).

Amendment to Employment Letter Agreement

On May 7, 2026, the Company entered into an amendment to the employment letter agreement, dated May 31, 2017, with Joelle M. Smith, the Company’s President, to extend her severance period from six months to twelve months following a termination without Cause or resignation for Good Reason (as such terms are defined in the employment letter agreement). The Company’s Board of Directors, upon recommendation of the Compensation Committee, approved the amendment. All other terms related to severance under the original employment letter agreement remain applicable, as set forth in such agreement, which was filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed on May 10, 2023.

34


 

Item 6. Exhibits.

Exhibit

Number

Description

3.1

 

Amended and Restated Certificate of Incorporation of First Advantage Corporation (incorporated herein by reference to Exhibit 3.1 of First Advantage Corporation’s Form 8-K filed on June 25, 2021).

3.2

 

Amended and Restated Bylaws of First Advantage Corporation (incorporated herein by reference to Exhibit 3.2 of First Advantage Corporation’s Form 8-K filed on June 25, 2021).

31.1

Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1

Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2

Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because XBRL tags are embedded within the Inline XBRL document.

101.SCH

 

Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents.

104

 

Cover Page Interactive Data File (embedded within the Inline XBRL document).

 

The agreements and other documents filed as exhibits to this report are not intended to provide factual information or other disclosure other than with respect to the terms of the agreements or other documents themselves, and you should not rely on them for that purpose. In particular, any representations and warranties made by us in these agreements or other documents were made solely within the specific context of the relevant agreement or document and may not describe the actual state of affairs as of the date they were made or at any other time.

 

35


 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

FIRST ADVANTAGE CORPORATION

Date: May 7, 2026

By:

/s/ Scott Staples

Scott Staples

Chief Executive Officer

(principal executive officer)

 

Date: May 7, 2026

By:

/s/ Steven Marks

 

Steven Marks

Executive Vice President & Chief Financial Officer

(principal financial officer and principal accounting officer)

 

36


FAQ

How did First Advantage (FA) perform financially in Q1 2026?

First Advantage reported revenue of $385.2 million in Q1 2026, up from $354.6 million a year earlier. Net income was $2.2 million, compared with a net loss of $41.2 million, reflecting higher operating income and lower interest expense.

What drove revenue growth for First Advantage (FA) in Q1 2026?

Revenue grew 8.6% year over year, mainly from a $15.4 million increase in existing customer revenues and $15.2 million from new customers. Growth was concentrated in the First Advantage Americas and Sterling segments, while pricing remained relatively stable.

How did margins and Adjusted EBITDA change for First Advantage (FA)?

Adjusted EBITDA rose to $105.3 million in Q1 2026 from $92.1 million a year earlier. Adjusted EBITDA margin improved to 27.3% from 26.0%, supported by revenue growth and lower product, technology, and selling, general, and administrative expenses.

What is First Advantage’s (FA) debt and interest expense profile after Q1 2026?

At March 31, 2026, long-term debt under the First Lien Credit Facility was $2.06 billion. Net interest expense fell to $29.8 million, helped by lower rates, voluntary $25.0 million principal prepayments, and gains on interest rate swaps. Another $25.0 million prepayment occurred on May 6, 2026.

Did First Advantage (FA) repurchase any shares in Q1 2026?

Yes. Under a new $100.0 million share repurchase program, First Advantage repurchased 1,734,778 shares at an average price of $11.24. Total repurchase costs were $19.5 million, leaving about $80.5 million authorized for future repurchases.

How strong was First Advantage’s (FA) cash flow and liquidity in Q1 2026?

Net cash provided by operating activities was $49.4 million in Q1 2026. The company ended the quarter with $225.9 million in cash and cash equivalents and total current assets of $539.3 million, supporting ongoing debt service, integration spending, and share repurchases.

What segments contribute to First Advantage (FA) revenues?

Q1 2026 revenue of $385.2 million came from three segments: First Advantage Americas ($172.7 million), First Advantage International ($23.6 million), and Sterling ($190.4 million), with minor eliminations for intersegment activity.