Note 5 - Accrued Liabilities and Other Long-Term Liabilities	3 Months Ended
Mar. 31, 2025
Notes to Financial Statements
ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES	NOTE 5—ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES Accrued liabilities at March 31, 2025 consisted of accrued payables, accrued compensation, accrued sales-related taxes, and accrued dividends of $25.7, $12.3, $5.1, and $4.1 million, respectively, and various other liabilities. Accrued liabilities at December 31, 2024 consisted of $24.6, $17.3, $5.2, and $6.7 million of accrued payables, accrued compensation, accrued sales-related taxes, and accrued dividends, respectively, and various other liabilities. The year-to-date decrease in Accrued liabilities was largely related to the $2.6 million decrease in cash dividends and short-term dividend equivalents liabilities, which was driven by the payment of Class A common stock dividends accrued at year end 2024 and the $5.0 million decrease in accrued compensation, which was driven by annual bonus payments. These activities were offset partially by an increase in various accrued payables during the quarter. Self-Insurance—The Company is self-insured for certain losses relating to workers’ compensation claims and occupational disease obligations under the Federal Mine Safety and Health Act of 1969, as amended, as well as for employee medical expenses. The Company purchases insurance coverage to reduce its exposure to significant levels of these claims. Self-insured losses are accrued based upon estimates of the aggregate liability for uninsured claims incurred as of the balance sheet date using claims data and actuarial assumptions and, therefore, are subject to uncertainty due to a variety of factors. The estimated aggregate liability for these items totaled $7.7 million and $8.3 million as of March 31, 2025 and December 31, 2024, respectively. Of the aggregate liability, the amounts included in Other long-term liabilities were $5.5 million and $5.2 million at March 31, 2025 and December 31, 2024, respectively. Funds held in escrow for potential future workers’ compensation claims are considered restricted cash and have been included in prepaid expenses and other on the condensed consolidated balance sheets. Restricted cash balances were $0.8 million at March 31, 2025 and December 31, 2024.

Note 5 - Accrued Liabilities and Other Long-Term Liabilities

3 Months Ended

Mar. 31, 2025

ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES

NOTE 5—ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES

Accrued liabilities at March 31, 2025 consisted of accrued payables, accrued compensation, accrued sales-related taxes, and accrued dividends of $25.7, $12.3, $5.1, and $4.1 million, respectively, and various other liabilities. Accrued liabilities at December 31, 2024 consisted of $24.6, $17.3, $5.2, and $6.7 million of accrued payables, accrued compensation, accrued sales-related taxes, and accrued dividends, respectively, and various other liabilities. The year-to-date decrease in Accrued liabilities was largely related to the $2.6 million decrease in cash dividends and short-term dividend equivalents liabilities, which was driven by the payment of Class A common stock dividends accrued at year end 2024 and the $5.0 million decrease in accrued compensation, which was driven by annual bonus payments. These activities were offset partially by an increase in various accrued payables during the quarter.

Self-Insurance—The Company is self-insured for certain losses relating to workers’ compensation claims and occupational disease obligations under the Federal Mine Safety and Health Act of 1969, as amended, as well as for employee medical expenses. The Company purchases insurance coverage to reduce its exposure to significant levels of these claims. Self-insured losses are accrued based upon estimates of the aggregate liability for uninsured claims incurred as of the balance sheet date using claims data and actuarial assumptions and, therefore, are subject to uncertainty due to a variety of factors.

The estimated aggregate liability for these items totaled $7.7 million and $8.3 million as of March 31, 2025 and December 31, 2024, respectively. Of the aggregate liability, the amounts included in Other long-term liabilities were $5.5 million and $5.2 million at March 31, 2025 and December 31, 2024, respectively.

Funds held in escrow for potential future workers’ compensation claims are considered restricted cash and have been included in prepaid expenses and other on the condensed consolidated balance sheets. Restricted cash balances were $0.8 million at March 31, 2025 and December 31, 2024.