Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

6 Months Ended

Jun. 30, 2026

Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

NOTE 5—COMPONENTS OF COAL WORKERS' PNEUMOCONIOSIS (CWP) AND WORKERS' COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost were as follows:


	CWP								Workers' Compensation
	Three Months Ended June 30,				Six Months Ended June 30,				Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025		2026		2025		2026		2025
Service Cost	$	1,691	$	1,990	$	3,381	$	3,806	$	3,195	$	1,728	$	6,390	$	3,456
Interest Cost	3,381		3,670		6,763		7,089		501		555		1,002		1,110
Recognized Net Actuarial Loss (Gain)	318		43		635		85		(356)		(460)		(712)		(920)
State Administrative Fees and Insurance Bond Premiums	—		—		—		—		795		740		1,561		1,130
Net Periodic Benefit Cost	$	5,390	$	5,703	$	10,779	$	10,980	$	4,135	$	2,563	$	8,241	$	4,776
Insured Workers’ Compensation Fees and Assessments									518		1,634		1,037		2,980
Total Workers’ Compensation Expense									$	4,653	$	4,197	$	9,278	$	7,756

Service costs, state administrative fees and insurance bond premiums and insured workers’ compensation fees and assessments related to CWP and workers’ compensation are reflected in Cost of Sales in the Condensed Consolidated Statements of Income (Loss). All other expenses related to CWP and workers’ compensation are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss). Amounts reclassified out of accumulated other comprehensive (loss) income are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss).