Alpha Metallurgical Resources, Inc.

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:

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 $20,346 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:

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 (the “Plan”) were reinstated after being suspended due to weak market conditions during the second quarter of 2024. During the third quarter of 2025, the Company determined to pay a discretionary employer contribution under the Plan equal to 2% of the Plan participants’ annual salaries.

The Company’s total contributions to its defined contribution plans for the three months ended September 30, 2026 and 2025 were $3,427 and $6,277, respectively. The Company’s total contributions to its defined contribution plans for the nine months ended September 30, 2026 and 2025 were $11,027 and $6,525, respectively.

Self-insured Medical Plan

The Company is self-insured for health benefit coverage for all of its active employees. During the three months ended September 30, 2026 and 2025, the Company incurred total self-insurance expenses of $30,076 and $25,036, respectively. During the nine months ended September 30, 2026 and 2025, the Company incurred total self-insurance expenses of $86,407 and $76,712, respectively. These expenses primarily include claims processed and an estimate for claims incurred but not yet paid.