FutureFuel Corp.

Consolidated Balance Sheets

(Dollars in thousands, except per share amounts)

FutureFuel Corp.

Consolidated Statements of Operations and Net Loss

(Dollars in thousands, except per share amounts)

Consolidated Statements of** Stockholders’ Equity**

(Dollars in thousands)

Consolidated Statements of Cash Flows

(Dollars in thousands)

Notes to Consolidated Financial Statements of FutureFuel Corp.

(Dollars in thousands, except per share and per gallon amounts)

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared by FutureFuel Corp. (“FutureFuel” or “the Company”) in accordance and consistent with the accounting policies stated in the Company's2025 Annual Report on Form10-K, inclusive of the audited consolidated financial statements, and should be read in conjunction with these consolidated financial statements. Certain reclassifications were made to prior year amounts to conform to the2026 presentation.

In the opinion of FutureFuel, all normal recurring adjustments necessary for a fair presentation have been included in the unaudited consolidated financial statements. The unaudited consolidated financial statements have been prepared in compliance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with instructions to Form10-Q adopted by the Securities and Exchange Commission (“SEC”). Accordingly, the unaudited consolidated financial statements donot include all the information and footnotes required by GAAP for complete financial statements and do include amounts that are based upon management estimates and judgments. Future actual results could differ from such current estimates. The unaudited consolidated financial statements include assets, liabilities, revenues, and expenses of FutureFuel and its direct and indirect wholly owned subsidiaries; namely, FutureFuel Chemical Company; FutureFuel Warehouse Company, L.L.C.; and Legacy Regional Transport, L.L.C. with all intercompany transactions and balances eliminated. During thesecond quarter of2026, Legacy Regional Transport, L.L.C. was dissolved, and its assets were transferred to FutureFuel Chemical Company. Additionally, FutureFuel Warehouse Company, L.L.C. was classified as held for sale effective* July 2026.See Note5* for additional details.

Some of the Company's manufacturing equipment requires periodic, planned shutdowns of significant parts of our facility in order to perform necessary inspections, cleanings, and maintenance activities, referred to as turnarounds. The cost of turnarounds incurred for routine repairs and maintenance or unplanned outages at our facility are expensed as incurred.

A component of Other expense, net, in the consolidated statement of operations and net loss for thethree andnine months ended* September**30,* 2026, includes $92 and $1,709, respectively, of incremental, non-recurring costs associated with the Winter Storm Fern freeze event, which caused a30-day shutdown for the majority of our manufacturing plant, and $65 and $346, respectively, of incremental, non-recurring costs associated with a fire in our tank farm area that was promptly and safely contained. These expenditures primarily consisted of idle labor and emergency repairs and are abnormal to the Company's standard operations.

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Effective* January 1, 2026,the Company elected to change its method of accounting for certain inventory from last in,first out ("LIFO") to weighted average cost. The Company believes the change to weighted average cost is preferable because it provides a better matching of costs and revenues, conforms the Company's inventory to a single method of accounting and improves comparability with the Company's peers. Comparative financial statements for prior years have been adjusted to apply the new method retrospectively. The tables below illustrate the impacts as of December 31, 2025and September 30, 2025and for thethree*- andnine-month periods ended* September**30,* 2025, had the Company reported under the weighted average cost basis of accounting:

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The following tables summarize the effect of the change on the Company's financial condition as of, and results of operations for thethree andnine months ended* September**30,* 2026.

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Recently Adopted Accounting Standards

In* July**2025,* the FASB issued Accounting Standards Update (“ASU”)2025-05 “Financial Instruments - Credit Losses (Topic326*): Measurement of Credit Losses for Accounts Receivable and Contract Assets.” ASU2025*-05 permits the use of certain estimates and assumptions in developing forecasts used for determining expected credit losses on accounts receivable. This guidance was effective for us* January 1, 2026and didnot* materially impact our consolidated financial statements.

Accounting Standards Issued,Not Yet Adopted

In* November 2024,the FASB issued ASU2024*-03 “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic220*-40): Disaggregation of Income Statement Expenses.” ASU2024*-03 requires disaggregated disclosure of income statement expenses for public business entities. The ASU doesnot change the expense captions an entity presents on the face of the income statement; rather, it requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. This guidance will be effective for our fiscal year beginning on* January 1, 2027and for interim periods within annual periods beginning after December 15, 2027.*The Company is currently evaluating the impact of the changes required by the new standard on the Company's financial statements and disclosures.

In* September 2025,the FASB issued ASU2025*-06 “Intangibles–* Goodwill and Other - Internal-Use Software (Subtopic350-40): Targeted Improvements to the Accounting for Internal-Use Software.” ASU2025*-06 eliminates the consideration of project development stages in determining whether a cost is eligible for capitalization. Instead, cost capitalization will be based on a “probable to complete” threshold. This guidance will be effective for us on* January 1, 2028.We are evaluating the impact, if any, that the adoption of ASU2025*-06 * may*have on the Company's financial statements and disclosures.

In* December 2025,the FASB issued ASU2025*-10 “Government Grants (Topic832*): Accounting for Government Grants Received by Business Entities.” ASU2025*-10 finalizes proposed ASUNo. 2024-ED700 of the same name and establishes authoritative guidance for business entities on the recognition, measurement, and presentation of government grants. A government grant is defined, in part, as a transfer of a monetary asset from a government to a business entity. A government grant shouldnot be recognized until it is probable that the business will comply with the conditions attached to the grant and that the grant will be received. The amendments in this ASU are effective for annual reporting periods beginning after* December 15, 2029,and for interim reporting periods within those annual reporting periods. Early adoption is permitted as of the beginning of an annual reporting period. The Company is evaluating this accounting standard and currently doesnot* expect the adoption to have a material impact on its financial statements and disclosures.

In* May 2026,the FASB issued ASU2026*-02 “Environmental Credits and Environmental Credit Obligations (Topic818*).”This update establishes comprehensive recognition, measurement, presentation, and disclosure guidance for participants in voluntary and compliance-based environmental credit programs, including Renewable Identification Numbers (“RINs”). Under the standard, internally generated environmental credits are measured initially at transaction or registration costs incurred, if any. The standard also expands disclosure requirements regarding an entity's involvement in environmental credit programs, including volumes generated, held, and transferred, as well as accounting policies for related compliance obligations. ASU2026*-02 is effective for the Company for fiscal years beginning after* December 15, 2027,including interim periods within those fiscal years, with early adoption permitted. The standard permits adoption on a modified retrospective or prospective basis. While the Company historically doesnot* allocate production costs to internally generated RINs, it is currently evaluating the impact of the new disclosure, measurement, and presentation requirements on its consolidated financial statements and footnote disclosures.

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Due to the lack of specific U.S. GAAP guidance for the following tax credits, the Company elected to follow International Accounting Standards (“IAS”)20 principles (“Accounting for Government Grants”). Accordingly, the following credits were recognized as a reduction in the cost of goods sold, net of estimated selling expenses. In addition, the Company utilizes the deferral method for grants related to long-lived assets, whereby the grant is recognized as deferred income and amortized to Other expense, net, systematically over the asset's productive life.

SMALL AGRI-BIODIESEL PRODUCER TAX CREDIT

The Small Agri-Biodiesel Producer Tax Credit (“SPTC”) initially expired* December 31, 2024.*

On* July 4, 2025,the Budget Reconciliation Act of2025* officially reinstated and extended the SPTC through* December 31, 2026.This transferable, nonrefundable credit offers eligible producers—those with a capacity of60* million gallons orless—$0.20 per gallon on thefirst 15 million gallons of fuel they produce. The benefit of this credit is recognized as a reduction in cost of goods sold following IAS20.

The Company recognized $795 and $2,640 in thethree andnine months ended* September**30,* 2026, respectively. In thethree andnine months ended* September 30, 2025,*the Company recognized $194.

CLEAN FUEL PRODUCTION TAX CREDIT

The Clean Fuel Production Credit (“CFPC”), established by the Inflation Reduction Act of2022 and extended through2029 by the Budget Reconciliation Act of2025, is a key incentive for low-emission transportation fuels. The Company’s biodiesel was approved for the CFPC in* December 2024.*

This transferable, nonrefundable income tax credit uses a sliding scale based on the fuel's greenhouse gas emissions. The Company qualifies for an increased credit above the base of*$0.20* per gallon for non-aviation fuel because it satisfies the prevailing wage and apprenticeship requirements.

The Company recognized CFPC of $6,279 and $0 for thethree months ended, and $11,167 and $2,483 for thenine months ended,* September**30,* 2026 and2025, respectively.

TRANSFERABLE TAX CREDITS (SPTC and CFPC)

The Company finalized an agreement in* June 2026to sell all2025* SPTC and CFPC for $2,725 net of fees. These credits were previously estimated at* December 31, 2025at $2,654. This increased net benefit of $146 was recorded as reduction in cost of goods sold in the biofuel segment and the fees were recorded as selling, general, and administrative, legal expense. The Company also committed to sell its2026* credits which were $13,807 as of* September**30,* 2026. The2026-2029 tax credits will be monetized at each fiscal year end unless an early draw provision is made which would be subject to financing fees. As of* September 30, 2026,*no early draws had been made.

ASSET GRANT

In conjunction with a facility expansion project in* March 2011,*the Company secured federal and state grants. As the resulting asset associated with the grants has a 33-year life, the associated grant income is recognized in Other expense, net over the same period.

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The majority of revenue is from short-term contracts with revenue recognized when a single performance obligation to transfer product under the terms of a contract with a customer is satisfied.

Certain of the Company's custom chemical contracts within the chemical segment contain a material right as defined by ASC Topic606 “Revenue from Contracts with Customers” (“ASC606”), from the provision of a customer option to purchase future goods or services at a discounted price as a result of upfront payments provided by customers. Each contract also has a performance obligation to transfer products with30-day payment terms. The Company recognizes revenue when the customer takes control of the inventory, either upon shipment or when the material is made available for pick up. If the customer is deemed to take control of the inventory prior to pick up, the Company recognizes the revenue as a bill-and-hold transaction in accordance with ASC606. The Company applies the renewal option approach in allocating the transaction price to these material rights and transfer of product. As a basis for allocating the transaction price to the material right and transfer of product, the Company estimates the expected life of the contract, the expected contractual volumes to be sold over that life, and the most likely expected sales price. Each estimate is updated quarterly on a prospective basis.

The Company leases warehouse space to athird-party tenant. Lease revenue recognized under this agreement was $229 and $170 for thethree months and $569 and $510 for thenine months ended* September**30,* 2026 and2025, respectively. The warehouse is recorded as an asset held for sale as of* September 30, 2026.See Note5,* Assets Held for Sale, for further discussion.

Contract Assets and Liabilities:

Contract assets consist of unbilled amounts typically resulting from revenue recognized through bill-and-hold arrangements. The contract assets at* September 30, 2026* and* December 31, 2025* consist of unbilled revenue fromone customer and unbilled capital reimbursement fromthree customers and are recorded as accounts receivable in the consolidated balance sheets. Contract liabilities consist of advance payment arrangements related to material rights recorded as deferred revenue in the consolidated balance sheets. Increases to contract liabilities from cash received or due for a performance obligation of chemical segment plant expansions were $157 and $0 for thethree months and $345 and $125 for thenine months ended* September30,* 2026 and2025, respectively. Contract liabilities are reduced as the Company transfers product to the customer under the renewal option approach. Revenue recognized in the chemical segment from the contract liability reductions was $466 and $61 for thethree months and $1,177 and $171 for thenine months ended* September 30, 2026and2025*, respectively. During thenine months ended* September30,* 2026 and2025, the Company recognized revenue of $832 and $168, respectively, that was included in the deferred revenue balances as of* December 31, 2025and2024,* respectively. These contract asset and liability balances are reported on the consolidated balance sheets on a contract-by-contract basis at the end of each reporting period.

The following table provides the balance of receivables, contract assets, and contract liabilities from contracts with customers.

Exclusive of the blender's tax credit (which expired12/31/2024) of $0, $0**, $0, and $6,683, respectively, and net of allowances for expected credit losses of$42, $29, $28, and $29, respectively, as of the dates noted.*

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Transaction price allocated to the remaining performance obligations:

At* September 30, 2026*, approximately $25,513 of revenue is expected to be recognized from the remaining performance obligations. The Company expects to recognize this revenue ratably over the expected sales over the expected term of its long-term contracts ranging fromtwo toten years. Approximately 9% of this revenue is expected to be recognized over the next 12 months, and 56% is expected to be recognized in yearstwo and three, and 35% in years four through ten. These amounts are subject to change based upon changes in the estimated contract life and estimated quantities to be sold over the contract life.

The Company applies the practical expedient in ASC606-10-50-14 and excludes the value of unsatisfied performance obligations for contracts with an original expected length ofone year or less.

Disaggregation of revenue:

The following tables provide revenue from customers disaggregated by the type of arrangement and by the timing of the recognized revenue.

Contractual and non-contractual:

Timing of revenue**:**

As of* September 30, 2026* and* December 31, 2025*, $4,522 and $5,106, respectively, of bill-and-hold revenue hadnot shipped.

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The carrying values of inventory were as follows as of:

Effective* January 1, 2026,the Company changed its method of accounting for inventory from the LIFO method to the weighted average cost method. See Note1* for additional information on the prior-year effect.

Assets held for sale include the book value of assets the Company plans to sell within the nexttwelve months. Long-lived assets that meet the held for sale criteria are reported at the lower of their carrying value or fair value less estimated costs to sell. In* July 2026,management approved the sale of a warehouse facility located in Batesville, Arkansas. The warehouse asset met all the criteria to be classified as held for sale under ASC360*-10 and depreciation on the asset ceased upon reclassification. Management has initiated an active marketing program through a commercial real estate broker and expects the sale to conclude in* November**2026.* The carrying amount of the major class of asset associated with the disposal is presented separately as assets held for sale within current assets on the Consolidated Balance Sheets and consists of property, plant, and equipment in the amount of $1,217. The operations and financial results associated with this warehouse donot represent a strategic shift that has or will have a major effect on the Company's operations or financial results. As a result, this disposal doesnot qualify for discontinued operations reporting under ASC205-20. The warehouse asset was historically included within the chemical operating segment.

Other current assets consisted of the following at:

(1)See Note2 for additional information.

(2)On regulated fixed price futures commitments as shown in Note7.

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The Company records all derivative instruments at fair value. Fair value is determined by using the closing prices of the derivative instruments on the New York Mercantile Exchange at the end of an accounting period. Changes in the fair value of derivative instruments are recognized at the end of each accounting period and recorded in the statements of operations as a component of cost of goods sold. These instruments use inputs considered Level1 holdings.

Fair value accounting pronouncements include a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability developed based on market data obtained from sources independent of FutureFuel. Unobservable inputs are inputs that reflect FutureFuel’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available in the circumstances. The hierarchy is broken down intothree levels. Level1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level2 inputs include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that arenot active, and inputs (other than quoted prices) that are observable for the asset or liability, either directly or indirectly. Level3 inputs are unobservable inputs for the asset or liability. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

In order to manage commodity price risk caused by market fluctuations in feedstock and biofuel prices, future purchases of feedstock used in biodiesel production, physical feedstock, finished product inventories attributed to the process, and other petroleum products purchased or sold, the Company* mayenter into exchange-traded commodity futures and options contracts. The Company accounts for these derivative instruments in accordance with ASC Topic815*-20-25, “Derivatives and Hedging”, (“ASC815”). Under this standard, the accounting for changes in the fair value of a derivative instrument depends upon whether it has been designated as an accounting hedging relationship and, further, on the type of hedging relationship. To qualify for designation as an accounting hedging relationship, specific criteria must be met and appropriate documentation maintained. The Company hadno derivative instruments that qualified under these rules as designated accounting hedges in2026 or2025. The Company has elected the normal purchase and normal sales exception for certain feedstock purchase contracts and supply agreements.

Total gains and losses on derivative instruments and changes in fair value of the derivative instruments are recorded in the consolidated statements of operations and net loss as a component of cost of goods sold and amounted to a net loss of $8,695 (including loss settlements of$8,253) and a net loss of $18,483 (including loss settlements of $18,776) for thethree andnine months ended* September 30, 2026*, respectively, and net gains of $171 (including gain settlements of $48) and $621 (including gain settlements of $217) for thethree andnine months ended* September 30, 2025*, respectively.

The volumes and carrying values of FutureFuel’s derivative instruments were as follows at:

The margin account maintained with a broker to collateralize these derivative instruments carried an account balance of $544 and $2,266 at* September 30, 2026* and* December 31, 2025*, respectively, and was classified as other current assets in the consolidated balance sheets. The carrying values of the margin account and of the derivative instruments are included net in other current assets.

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Accrued expenses and other current liabilities consisted of the following at:

Other noncurrent liabilities consisted of the following at:

(1) Upfront payment received for plant expansion as part of a contract with a customer

On* February 21, 2025,the Company, with FutureFuel Chemical Company as the borrower and certain of the Company’s other subsidiaries as guarantors, amended and restated its credit agreement, as further amended effective as of June 30, 2025and December 22, 2025 (the “Credit Agreement”), originally entered into on April 16, 2015with the lenders party thereto, Regions Bank as administrative agent and collateral agent, and PNC Bank, N.A., as syndication agent. The Credit Agreement consists of afive-year revolving credit facility in a dollar amount of up to $35,000, which includes a sublimit of $30,000 for letters of credit and $15,000 for swingline loans (collectively, the “Credit Facility”). The Credit Facility expires on February 21, 2030.*

The interest rate floats at the following margins over Secured Overnight Financing Rate ("SOFR") or base rate based upon our consolidated leverage ratio.

The terms of the Credit Facility contain certain negative covenants and conditions including a maximum consolidated leverage ratio and a minimum consolidated interest coverage ratio.

There wereno borrowings under the Credit Agreement at* September 30, 2026* or* December 31, 2025*.

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The following table summarizes the income tax provision.

The Company’s income tax provision for thethree andnine months ended* September**30,* 2026 was 3.8% and 1.4%, respectively, compared to (1.8%) and (0.4%) for the same periods in2025. For both periods, the effective tax rate differed from the U.S. federal statutory rate of 21% primarily due to the impact of the valuation allowance recorded against the Company's deferred tax assets. For thethree andnine months ended* September 30, 2026,the effective tax rate was also impacted by a discrete income tax benefit of $423 recorded in thethird* quarter of2026 resulting from a reduction in the Company's valuation allowance. For thethree andnine months ended* September 30, 2025,the effective tax rate also reflected the decrease in the Company’s net deferred tax liability and immaterial state taxes and other items. The discrete income tax benefit of $423 recorded in thethird* quarter of2026 relates to the Company’s election out of bonus depreciation for assets placed in service in2025. During thethird quarter of2026, after the issuance of its2025 consolidated financial statements, the Company decided to elect out of bonus depreciation under IRC §168(k) for all applicable asset classes placed in service in2025 on its2025 federal income tax return. This election was made as part of the Company’s tax planning strategy to preserve future ordinary depreciation deductions and reduce the generation of net operating losses, which are subject to an80% of taxable income limitation when utilized. The election reduced the Company’s2025 gross net operating loss carryforward by $8,894 and changed the related deferred tax balances, which resulted in a corresponding $423 reduction in the valuation allowance. This reduction doesnot reflect a change in the Company’s judgment regarding the realizability of its deferred tax assets. The effect of the election was recognized as a discrete item in thethird quarter of2026, the period in which the decision was made.

During2026, the Company entered into a new, five-year operating lease for a railroad locomotive. The lease fees are fixed withno option to purchase andno upfront fees or residual value guarantees. The Company determines lease existence and classification at inception when an agreement conveys the right to control the identified property for a period of time in exchange for consideration. As the lease agreement doesnot provide a readily determinable implicit interest rate, the Company uses an incremental borrowing rate based on information available at the commencement date in determining present value of the lease payments. The discount rate per annum was 5.6%. The remaining term of the lease isfour years andsix months.

At* September30,* 2026, an operating lease right-of-use asset of $309 was recorded in other assets, a current operating lease liability of $62 was recorded in accrued expenses and other current liabilities, and a noncurrent operating lease liability of $247 was recorded in other noncurrent liabilities. Operating lease expense for thethree andnine months ended* September30,* 2026, was $19 and $39, respectively.

Following are maturities of the lease liability at* September**30,* 2026.

During the year ended* December 31, 2025,the Company entered into a supply agreement with athird* party that obligates thethird party to construct a nitrogen plant to be used solely by the Company. Thethird party is also obligated to make certain capital improvements during the term of the agreement. The Company is obligated to provide and maintain related infrastructure and utilities and pay a monthly fee. The arrangement for the use of the nitrogen plant meets the definition of a lease under ASC Topic842, Leases, as the Company will receive all output associated with it. Based on terms outlined in the agreement, the Company expects the lease with an estimated amount of $8,500 to $10,900 to be classified as a finance lease when the nitrogen plant is placed in service, which is expected to occur in2027.

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In thethree andnine months ended* September 30, 2026and2025,* the Company used the treasury method in computing earnings per share. The Company has outstanding Restricted Stock Units ("RSUs”) granted on* September 3, 2024,for 750,000 shares which provide the holder with a non-forfeitable right to receive dividends on the full amount, even prior to vesting. The RSUs, and related dividends, vest infive* equal installments on each anniversary of the award date. There wereno other outstanding RSUs for the periods ended* September**30,* 2026 and2025.

Basic and diluted earnings per common share were computed as follows:

The calculation of diluted earnings per share in thethree andnine months ended* September30,* 2026 excludes the effect of incremental shares from the unvested RSUs and options to purchase the Company's stock, as their inclusion would be anti-dilutive due to the reported net loss. In thethree andnine months ended* September30,* 2025, all of the prorated RSUs were excluded in the computation of earnings per share as all were anti-dilutive. Certain options to purchase the Company's common stock werenot included in the computation of diluted earnings per share for thethree andnine months ended* September30,* 2026 and2025, respectively, because they were anti-dilutive in the period. The weighted number of options excluded was 130,000 and 126,391 for thethree andnine months ended* September30,* 2026, respectively, and 50,000 and 46,667 for thethree andnine months ended* September**30,* 2025, respectively.

FutureFuel enters into transactions with companies affiliated with or controlled by a director and significant shareholder. Expenses, prepaid amounts, and unpaid amounts related to these transactions are captured in the accompanying consolidated financial statements as related party line items.

Related party cost of goods sold and distribution are the result of net sales and purchases of blended biodiesel with these related parties along with the associated expense from storage and terminalling services provided by these related parties.

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FutureFuel hastwo reportable segments organized along similar product groups – chemicals and biofuels. The chief operating decision maker ("CODM”) is Roeland Polet, our chief executive officer. The CODM reviews the significant components for each of our segments. The CODM evaluates the performance of each reportable segment and decides how to allocate resources based on segment gross profit (loss), which includes the revenue and expenses that are directly attributable to management of each segment. The CODM uses segment gross profit (loss) to assess the income generated by each reportable segment and to decide which reportable segment to reinvest profits or pay dividends. Segment gross profit (loss) is also used to analyze performance against the budget and the Company’s competitors.

Chemicals

FutureFuel’s chemical segment manufactures diversified chemical products that are sold externally tothird party customers. This segment is composed oftwo components: “custom manufacturing” (manufacturing chemicals for specific customers) and “performance chemicals” (multi-customer specialty chemicals).

Biofuels

FutureFuel’s biofuel segment primarily manufactures and markets biodiesel. Biodiesel revenues are generated through the sale of biodiesel to customers through the Company’s distribution network at the Batesville plant and through a network of remotely located tanks. Biofuel revenues also include the sale of biodiesel blends with petrodiesel, petrodiesel withno biodiesel added, internally generated RINs, biodiesel production byproducts, and revenue and profits from Legacy Regional Transport. Biodiesel selling prices and profitability can at times fluctuate based on the timing of unsold, internally generated RINs. FutureFuel doesnot allocate production costs to internally generated RINs. The benefit derived from the eventual sale of the RINs isnot reflected in results of operations until such time as the RINs sale has been completed, which* may*lead to variability in reported operating results.

As of* September 30, 2026*, FutureFuel held 0.7 million RINs with a fair market value of $1,536. Comparatively, at* September 30, 2025*, FutureFuel held 0.4 million RINs with a fair market value of $361 and at* December 31, 2025*,0.4 million RINs were held with a fair market value of $379. The fair value of RINs is considered a Level1 input and hasno cost.

Summary of business by segment

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Depreciation is allocated to segment cost of goods sold based on plant usage. The total assets and capital expenditures of FutureFuel havenot been allocated to individual segments as large portions of these assets are shared to varying degrees by each segment, causing such an allocation to be of little value.

From time to time, FutureFuel and its subsidiaries are parties to, or targets of, lawsuits, claims, investigations, regulatory matters, and proceedings, which are being handled and defended in the ordinary course of business. While FutureFuel is unable to predict the outcomes of these matters, it doesnot believe, based upon currently available facts, that the ultimate resolution of any such pending matters will have a material adverse effect on its overall financial condition, results of operations, or cash flows.

On* October 3, 2026,the Company entered into a newfive*-year supply agreement with an existing custom chemical customer for the supply of a proprietary product utilized in energy market applications. Because this transaction occurred subsequent to* September 30, 2026,its financial impact is considered a non-recognized subsequent event and isnot* reflected in the unaudited consolidated financial statements for thethree andnine months ended* September 30, 2026.*