v3.26.1
Note 6 - Equity Investment
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Equity Method Investments and Joint Ventures Disclosure [Text Block]

6.    Equity Investment

 

The Partnership accounts for its 49% investment in Sisecam Wyoming using the equity method of accounting. Activity related to this investment is as follows: 

 

   

For the Three Months Ended June 30,

   

For the Six Months Ended June 30,

 

(In thousands)

 

2026

   

2025

   

2026

   

2025

 

Balance at beginning of period

  $ 281,477     $ 261,286     $ 250,244     $ 257,355  

Income (loss) allocation to NRP’s equity interests (1)

    (3,821 )     3,652       (10,518 )     9,416  

Amortization of basis difference

    (1,085 )     (1,126 )     (2,215 )     (2,279 )

Capital investment

                39,200        

Other comprehensive income (loss)

    904       (414 )     764       1,846  

Distributions

          (4,900 )           (7,840 )

Balance at end of period

  $ 277,475     $ 258,498     $ 277,475     $ 258,498  
         
(1) Amounts reclassified into income (loss) out of accumulated other comprehensive loss were $1.5 million and $0.0 million for the three months ended June 30, 2026 and 2025, respectively, and $3.1 million and $1.3 million for the six months ended June 30, 2026 and 2025, respectively.

 

During the six months ended June 30, 2026, NRP and Sisecam Wyoming's managing partner made a capital investment into Sisecam Wyoming ($39.2 million for NRP's 49%) to reduce outstanding amounts under Sisecam Wyoming's bank credit facility.

 

The following table represents summarized financial information for Sisecam Wyoming as derived from their respective unaudited financial statements for the three and six months ended June 30, 2026 and 2025:

 

   

For the Three Months Ended June 30,

   

For the Six Months Ended June 30,

 

(In thousands)

 

2026

   

2025

   

2026

   

2025

 

Net sales

  $ 132,798     $ 136,598     $ 260,133     $ 289,907  

Gross profit (loss)

    782       15,170       (3,949 )     34,203  

Net income (loss)

    (7,798 )     7,452       (21,465 )     19,216