Alpha Metallurgical Resources, Inc.
For the period ended Jun 30, 2026. Filed Aug 7, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 7, 2026
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(12) Employee Benefit Plans
The components of net periodic benefit cost other than the service cost component for black lung are included in the line item Miscellaneous expense, net in the Condensed Consolidated Statements of Operations.
Pension
The following table details the components of the net periodic benefit cost for pension obligations:
| Three Months Ended June 30, | Six Months Ended June 30, | |||
|---|---|---|---|---|
| 2026 | 2025 | 2026 | 2025 | |
| Interest cost | $5,331 | $5,821 | $10,621 | $11,626 |
| Expected return on plan assets | (5,246) | (4,916) | (10,445) | (9,836) |
| Amortization of net actuarial loss | 316 | 421 | 688 | 799 |
| Net periodic benefit cost | $401 | $1,326 | $864 | $2,589 |
During the three months ended June 30, 2026, an annual census data actuarial revaluation of pension obligations was performed, which resulted in a decrease in the liability for pension obligations of approximately $2,326 with the offset to accumulated other comprehensive loss and a slight decrease in net periodic benefit cost to be recognized subsequent to the revaluation date. An annual census data actuarial revaluation of pension obligations was also performed during the three months ended June 30, 2025, which resulted in an increase in the liability for pension obligations of approximately $1,679 with the offset to accumulated other comprehensive loss and a slight increase in net periodic benefit cost to be recognized subsequent to the revaluation date.
The Company expects to pay $23,108 in minimum required contributions to the pension plan in 2026.
Black Lung
The following table details the components of the net periodic benefit cost for black lung obligations:
| Three Months Ended June 30, | Six Months Ended June 30, | |||
|---|---|---|---|---|
| 2026 | 2025 | 2026 | 2025 | |
| Service cost | $625 | $536 | $1,249 | $1,071 |
| Interest cost | 1,512 | 1,463 | 3,025 | 2,926 |
| Expected return on plan assets | (14) | (14) | (28) | (27) |
| Amortization of net actuarial loss | 1,911 | 1,076 | 3,822 | 2,152 |
| Net periodic benefit cost | $4,034 | $3,061 | $8,068 | $6,122 |
Defined Contribution and Profit Sharing Plans
During the first quarter of 2026, the Company’s matching contributions under the Alpha Metallurgical Resources 401(k) Retirement Savings Plan were reinstated after being suspended due to weak market conditions during the second quarter of 2024.
The Company’s total contributions to its defined contribution plans for the three months ended June 30, 2026 and 2025 were $4,091 and $116, respectively. The Company’s total contributions to its defined contribution plans for the six months ended June 30, 2026 and 2025 were $7,600 and $249, respectively.
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