Core Natural Resources, Inc.

09/23/2026 | Press release | Distributed by Public on 09/23/2026 15:05

Specialized Disclosure Report (Form SD)

Core Natural Resources, Inc.
Resource Extraction Payment Report
for the Fiscal Year Ended December 31, 2025
Segment Project/Subnational Political Jurisdiction Resource (Mineral) and
Method of Extraction
Governmental Recipient/Country Payment Type Dollars
(in thousands)
High CV Thermal Pennsylvania Coal - Underground Mining U.S. Federal Government Federal black lung excise taxes $ 12,726
Pennsylvania Coal - Underground Mining U.S. Federal Government Federal reclamation fees 2,515
Pennsylvania Coal - Underground Mining U.S. Federal Government Black lung benefits 226
Pennsylvania Coal - Underground Mining U.S. Federal Government
Other (a)
300
Colorado Coal - Underground Mining U.S. Federal Government
Federal royalties (c)
8,033
Colorado Coal - Underground Mining U.S. Federal Government Federal black lung excise taxes 2,274
Colorado Coal - Underground Mining U.S. Federal Government Federal reclamation fees 294
Colorado Coal - Underground Mining U.S. Federal Government
Other (a)
80
Total High CV Thermal $ 26,448
Metallurgical West Virginia Coal - Underground Mining U.S. Federal Government Federal reclamation fees $ 776
West Virginia Coal - Underground Mining U.S. Federal Government Federal black lung excise taxes 581
West Virginia Coal - Underground Mining U.S. Federal Government Black lung benefits 95
West Virginia Coal - Underground Mining U.S. Federal Government
Other (a)
755
Total Metallurgical $ 2,207
Powder River Basin Wyoming Coal - Open Pit U.S. Federal Government
Federal royalties (c)
$ 61,462
Wyoming Coal - Open Pit U.S. Federal Government Federal black lung excise taxes 25,443
Wyoming Coal - Open Pit U.S. Federal Government Federal reclamation fees 11,098
Wyoming Coal - Open Pit U.S. Federal Government Federal rental fees 101
Total Powder River Basin $ 98,104
Corporate and Other
(b)
N/A U.S. Federal Government Federal excise tax on share repurchases $ 934
(b)
N/A U.S. Federal Government
Federal income taxes (c)
$ 450
(b)
N/A U.S. Federal Government Federal excise tax on pension plan liquidation $ 311
(b)
N/A U.S. Federal Government Federal excise tax on insurance premiums $ 268
Kentucky
Other (d)
U.S. Federal Government Black lung benefits $ 1,393
West Virginia
Other (d)
U.S. Federal Government Black lung benefits $ 1,102
Virginia
Other (d)
U.S. Federal Government Black lung benefits $ 754
Ohio
Other (d)
U.S. Federal Government Black lung benefits $ 337
Utah
Other (d)
U.S. Federal Government Black lung benefits $ 137
Pennsylvania
Other (d)
U.S. Federal Government Black lung benefits $ 132
Illinois
Other (d)
U.S. Federal Government Black lung benefits $ 71
Tennessee
Other (d)
U.S. Federal Government Black lung benefits $ 14
(a) This amount represents assessments issued by the federal Mine Safety and Health Administration.
(b) The U.S. federal government levies income taxes and certain excise taxes at the Core Natural Resources, Inc. ("Core") level rather than on a per project basis. Income tax and certain excise tax payment information in the table above is presented at the Core entity level.
(c) Federal royalties and federal income taxes are presented net of refunds.
(d) Other represents black lung benefits related to idle operations.

The following table summarizes Core's total payments to the U.S. Federal Government by payment type (dollars in thousands):
Fiscal Year Ended
December 31, 2025
Federal royalties (a)
$ 69,495
Federal black lung excise taxes 41,024
Federal reclamation fees 14,683
Black lung benefits 4,261
Federal income taxes (a)
450
Federal rental fees 101
Other federal excise taxes 1,513
Other (b)
1,135
Total payments to U.S. Federal Government $ 132,662
(a) Federal royalties and federal income taxes are presented net of refunds.
(b) This amount represents assessments issued by the federal Mine Safety and Health Administration.

Core Natural Resources, Inc. published this content on September 23, 2026, and is solely responsible for the information contained herein. Distributed via EDGAR on September 23, 2026 at 21:05 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]