Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2025

Other Comprehensive Income (Loss), before Tax [Abstract]

Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss)

The components and allocated tax effects of Other comprehensive income (loss) are as follows:

	Before-Tax		Tax Expense (Benefit)		After-Tax
	(In millions)
Three Months Ended September 30, 2025
Net change in foreign currency translation adjustment	$	(9)	$	(2)	$	(7)
Net unrealized gain on hedging instruments	1		—		1
Net change in pension and other post-retirement benefit obligations	(1)		—		(1)
Other comprehensive loss attributable to HF Sinclair stockholders	$	(9)	$	(2)	$	(7)
Three Months Ended September 30, 2024
Net change in foreign currency translation adjustment	$	10	$	2	$	8
Net unrealized gain on hedging instruments	1		—		1
Other comprehensive income attributable to HF Sinclair stockholders	$	11	$	2	$	9

	Before-Tax		Tax Expense (Benefit)		After-Tax
	(In millions)
Nine Months Ended September 30, 2025
Net change in foreign currency translation adjustment	$	27	$	5	$	22
Net unrealized gain on hedging instruments	1		—		1
Net change in pension and other post-retirement benefit obligations	(3)		—		(3)
Other comprehensive income attributable to HF Sinclair stockholders	$	25	$	5	$	20
Nine Months Ended September 30, 2024
Net change in foreign currency translation adjustment	$	(7)	$	(2)	$	(5)
Net change in pension and other post-retirement benefit obligations	(2)		—		(2)
Other comprehensive loss attributable to HF Sinclair stockholders	$	(9)	$	(2)	$	(7)

The following table presents the line item effects for reclassifications out of accumulated other comprehensive income (“AOCI”) and into the consolidated statements of operations:

	Three Months Ended September 30,
	2025		2024
AOCI Component	Gain (Loss) Reclassified from AOCI				Statements of Operations Line Item
	(In millions)
Hedging instruments:
Commodity price swaps	$	—	$	(1)	Sales and other revenues
	—		(1)		Income tax benefit
	—		—		Net of tax
Other post-retirement benefit obligations:
Pension obligations	—		(1)		Other, net
	—		—		Income tax expense (benefit)
	—		(1)		Net of tax
Post-retirement healthcare obligations	1		1		Other, net
	—		—		Income tax expense (benefit)
	1		1		Net of tax
Total reclassifications for the period	$	1	$	—

	Nine Months Ended September 30,
	2025		2024
AOCI Component	Gain (Loss) Reclassified from AOCI				Statements of Operations Line Item
	(In millions)
Hedging instruments:
Commodity price swaps	$	—	$	(5)	Sales and other revenues
	—		(1)		Income tax benefit
	—		(4)		Net of tax
Other post-retirement benefit obligations:
Pension obligations	—		(1)		Other, net
	—		—		Income tax expense (benefit)
	—		(1)		Net of tax
Post-retirement healthcare obligations	3		3		Other, net
	1		1		Income tax expense
	2		2		Net of tax
Total reclassifications for the period	$	2	$	(3)

Accumulated other comprehensive loss in the equity section of our consolidated balance sheets includes:

	September 30, 2025		December 31, 2024
	(In millions)
Foreign currency translation adjustment	$	(35)	$	(57)
Unrealized gain on post-retirement benefit obligations	7		10
Unrealized gain on hedging instruments	1		—
Accumulated other comprehensive loss	$	(27)	$	(47)