Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

3 Months Ended

Mar. 31, 2026

Components of Coal Workers' Pneumoconiosis (CWP) and Workers' Compensation Net Periodic Benefit Costs

NOTE 5—COMPONENTS OF COAL WORKERS' PNEUMOCONIOSIS (CWP) AND WORKERS' COMPENSATION NET PERIODIC BENEFIT COSTS:

The components of Net Periodic Benefit Cost were as follows:


	CWP				Workers' Compensation
	Three Months Ended March 31,					Three Months Ended March 31,
	2026		2025				2026		2025
Service Cost	$	1,690	$	1,816			$	3,195	$	1,728
Interest Cost	3,382		3,419				501		555
Recognized Net Actuarial Loss (Gain)	317		42				(356)		(460)
State Administrative Fees and Insurance Bond Premiums	—		—				766		390
Net Periodic Benefit Cost	$	5,389	$	5,277			$	4,106	$	2,213
Insured Workers’ Compensation Fees and Assessments							519		1,346
Total Workers’ Compensation Expense							$	4,625	$	3,559

Service costs, state administrative fees and insurance bond premiums related to CWP and workers’ compensation are reflected in Cost of Sales in the Condensed Consolidated Statements of Income (Loss). All other expenses related to CWP and workers’ compensation are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss). Amounts reclassified out of accumulated other comprehensive (loss) income are reflected in Non-Service Related Pension and Postretirement Benefit Costs in the Condensed Consolidated Statements of Income (Loss).