Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax (Benefit) Expense

The components of income tax (benefit) expense were as follows:

	Year Ended December 31,
	2025		2024		2023
Current:
U.S. Federal	$	349	$	34,009	$	100,572
U.S. State	135		1,413		7,287
	484		35,422		107,859
Deferred:
U.S. Federal	(76,470)		9,557		12,528
U.S. State	(4,501)		(737)		1,593
	(80,971)		8,820		14,121
Total Income Tax (Benefit) Expense	$	(80,487)	$	44,242	$	121,980

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax benefit and the amount computed by applying the statutory federal income tax rate of 21% to loss before income tax for the year ended December 31, 2025 is as follows:

	Year Ended December 31,
	2025
	Amount		Percent
Statutory U.S. federal income tax rate	$	(49,078)	21.0	%
State income taxes, net of federal tax benefit (a)	(3,449)		1.5
Research and development tax credits	(750)		0.3
Nontaxable or nondeductible items:
Excess tax depletion	(36,346)		15.6
Compensation	6,896		(3.0)
Other	2,017		(0.9)
Changes in unrecognized tax positions	(843)		0.4
Other adjustments	1,066		(0.5)
Income Tax Benefit / Effective Rate	$	(80,487)	34.4	%

(a) State taxes in Pennsylvania, Maryland and West Virginia made up the majority of the tax effect in this category for the year ended December 31, 2025.

A reconciliation of income tax expense and the amount computed by applying the statutory federal income tax rate of 21% to earnings before income tax for the years ended December 31, 2024 and 2023 is as follows:

	Year Ended December 31,
	2024				2023
	Amount		Percent		Amount		Percent
Statutory U.S. federal income tax rate	$	69,436	21.0	%	$	163,353	21.0	%
State income taxes, net of federal tax benefit	3,017		0.9		7,618		1.0
Excess tax depletion	(22,397)		(6.8)		(26,802)		(3.5)
Foreign derived intangible income	(4,501)		(1.4)		(23,545)		(3.0)
Uncertain tax positions	(1,452)		(0.4)		36		—
Compensation	1,480		0.5		2,284		0.3
Tax credits	(1,000)		(0.3)		(700)		(0.1)
State rate change and prior period adjustments	(644)		(0.2)		(809)		(0.1)
Other	303		0.1		545		0.1
Income Tax Expense / Effective Rate	$	44,242	13.4	%	$	121,980	15.7	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities were as follows:

	December 31,
	2025		2024
Deferred Tax Asset:
Net operating loss	$	222,317	$	1,097
Pneumoconiosis benefits	59,729		31,663
Postretirement benefits other than pensions	44,587		40,226
Asset retirement obligations	43,406		40,445
Other	55,568		43,638
Total Deferred Tax Asset	425,607		157,069
Valuation Allowance	(75,338)		—
Net Deferred Tax Asset	350,269		157,069
Deferred Tax Liability:
Equity Partnerships	(410,966)		(155,039)
Property, plant and equipment	(54,626)		(39,154)
Other	(14,790)		(12,090)
Total Deferred Tax Liability	(480,382)		(206,283)
Net Deferred Tax Liability	$	(130,113)	$	(49,214)

Summary of Valuation Allowance

A reconciliation of the beginning and ending amount of the valuation allowance is as follows:

	Year Ended December 31,
	2025
Balance at January 1	$	—
Valuation Allowance Acquired in Merger	77,269
Deductions	(1,931)
Balance at December 31 (a)	$	75,338

(a) There were no valuation allowances during the years ended December 31, 2024 and 2023.

Schedule of Income Taxes Paid

Income taxes paid by jurisdiction were as follows:

	Year Ended December 31,
	2025
U.S. federal income taxes paid, net of refunds received	$	450
State and local income taxes paid, net of refunds received	50
Total Income Taxes Paid	$	500

Cash paid for interest and income taxes was as follows:

	Year Ended December 31,
	2025		2024		2023
Interest (net of amounts capitalized)	$	37,204	$	23,790	$	29,251
Income taxes (net of refunds received)	$	500	$	39,250	$	111,304

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Year Ended December 31,
	2025		2024		2023
Balance at January 1	$	—	$	1,987	$	1,941
Additions based on tax positions related to the current year	—		—		22
Additions for tax positions of prior years	6,808		—		24
Reductions due to the statute of limitations	(855)		—		—
Settlements	—		(1,987)		—
Balance at December 31	$	5,953	$	—	$	1,987