v3.26.1
Fair Value (Tables)
12 Months Ended
Dec. 31, 2025
EBP 003  
EBP, Investment, Fair Value and NAV [Line Items]  
Summary of Assets of Master Trust Measured at Fair Value on Recurring Basis

The following table shows the assets of the Master Trust measured at fair value on a recurring basis, as of December 31, 2025:

 

Description

 

Total

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

Master Trust assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

391,640,435

 

 

$

391,640,435

 

 

$

-

 

 

$

-

 

Worthington Enterprises common shares

 

 

13,204,014

 

 

 

13,204,014

 

 

 

-

 

 

 

-

 

Total assets in the fair value hierarchy

 

 

404,844,449

 

 

 

404,844,449

 

 

 

-

 

 

 

-

 

Common collective trust funds measured at net asset value

 

 

64,185,582

 

 

 

-

 

 

 

-

 

 

 

-

 

Total

 

$

469,030,031

 

 

 

404,844,449

 

 

$

-

 

 

$

-

 

The following table shows the assets of the Master Trust measured at fair value on a recurring basis, as of December 31, 2024:

Description

 

Total

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

Master Trust assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

133,511,483

 

 

$

133,511,483

 

 

$

-

 

 

$

-

 

Worthington Enterprises common shares

 

 

10,746,147

 

 

 

10,746,147

 

 

 

-

 

 

 

-

 

Worthington Steel common shares

 

 

6,930,870

 

 

 

6,930,870

 

 

 

-

 

 

 

-

 

Total assets in the fair value hierarchy

 

 

151,188,500

 

 

 

151,188,500

 

 

 

-

 

 

 

-

 

Common collective trust funds measured at net asset value

 

 

262,849,675

 

 

 

-

 

 

 

-

 

 

 

-

 

Total

 

$

414,038,175

 

 

 

151,188,500

 

 

$

-

 

 

$

-