Inventories are valued at the lower of cost or net realizable value. Costs related to fresh produce are determined on the first-in, first-out basis. Specific identification and average cost methods are also used, primarily for certain packing materials and operating supplies. In the normal course of business, the Company incurs certain crop growing costs such as land preparation, planting, fertilization, grafting, pruning and irrigation. Based on the nature of these costs and type of crop production, these costs may be capitalized into inventory. Generally, all recurring direct and indirect costs of growing crops for fresh produce other than bananas and pineapples are capitalized into inventory. These costs are recognized into cost of sales during each harvest period.


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Finished products	$	278,150	$	346,131
Raw materials, work in progress, and packaging materials	98,341		92,208
Crop growing costs	19,289		42,105
Agricultural and other operating supplies	28,203		28,816
Inventories, net of allowances	$	423,983	$	509,260

In the current period, "trade receivables, net", "grower advance receivables, net" and "other receivables, net" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "receivables, net". The prior period amounts have been recast to conform to the current year presentation. Included in receivables, net in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Trade receivables, net	$	659,351	$	539,840
Grower advance receivables, net	139,904		143,426
Other receivables, net	129,015		121,355
Receivables, net	$	928,270	$	804,621

In the current period, "prepaid expenses", "short-term investments" and "other current assets" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "prepaid expenses and other current assets". The prior period amounts have been recast to conform to the current year presentation. Included in prepaid expenses and other current assets in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Prepaid expenses	$	84,407	$	70,007
Short-term investments	6,799		6,418
Other current assets	20,520		17,891

Prepaid expenses and other current assets	$	111,726	$	94,316

In the current period, "long-term investments" and "other assets" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "other assets". The prior period amounts have been recast to conform to the current year presentation. Included in other assets in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Long-term investments	$	13,122	$	13,827





Other noncurrent assets	141,227		133,931
Other assets	$	154,349	$	147,758

In the current period, "accrued liabilities", "payroll and other tax" and "pension and postretirement benefits" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "accrued liabilities". The prior period amounts have been recast to conform to the current year presentation. Included in accrued liabilities in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Accruals	$	428,198	$	517,989
Payroll and other tax	28,239		36,320
Pension and postretirement benefits	19,034		18,699
Accrued liabilities	$	475,471	$	573,008

In the current period, "bank overdrafts" and "current portion of long-term debt, net" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "bank overdrafts and current portion of long-term debt, net". The prior period amounts have been recast to conform to the current year presentation. Included in bank overdrafts and current portion of long-term debt, net in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Bank overdrafts	$	22,886	$	9,611
Current portion of long-term debt, net	39,480		57,668
Total bank overdrafts and current portion of long-term debt, net	$	62,366	$	67,279

In the current period, "income taxes payable","contingent consideration" and "dividends payable and other current liabilities" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "other current liabilities". The prior period amounts have been recast to conform to the current year presentation. Included in other current liabilities in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)

Income taxes payable	21,597		21,805
Contingent consideration	2,732		3,252
Other	13,920		31,228
Other current liabilities	$	38,249	$	56,285

In the current period, "pension and other postretirement benefits, less current portion", "contingent consideration, less current portion" and "other long-term liabilities" that were previously reported separately on the condensed consolidated balance sheets have been aggregated into "other long-term liabilities". The prior period amounts have been recast to conform to the current year presentation. Included in other long-term liabilities in Dole's condensed consolidated balance sheets are the following items:


	June 30, 2026		December 31, 2025

	(U.S. Dollars in thousands)
Pension and other postretirement benefits, less current portion	$	132,142	$	135,900

Contingent consideration, less current portion	685		500

Other	59,148		66,990
Other long-term liabilities	$	191,975	$	203,390