DRAPER — Headwaters Inc. on Tuesday said it has agreed to acquire Salt Lake-based Industrial Services Group Inc., the parent company of ISG Resources Inc., a marketer and manager of coal combustion products.

The acquisition, which is subject to regulatory approvals, is expected to close this year.

Draper-based Headwaters, a developer of alternative fuel- and energy-related technologies, has agreed to issue 2 million shares of its common stock and to pay $31 million in cash to acquire 100 percent ownership of ISG. Headwaters will assume about $181 million of debt of ISG and ISG Resources, which is expected to be refinanced with lower-cost bank financing. ISG is expected to have approximately $15 million of cash at closing, resulting in a net transaction value of approximately $227 million.

Headwaters has obtained a committed bank credit facility totaling $245 million, with as much as $181 million expected to be used to repay existing higher-interest ISG debt.

ISG has about 760 employees and will maintain its headquarters and primary business locations in the Salt Lake area. It had revenue of more than $216 million last year.

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The company supplies post-combustion technology and services to the coal-fired electric utility industry. ISG's primary revenue source is the sale of fly ash, produced from the combustion of coal in the generation of electricity, as a substitute for cement in the production of concrete.

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