Revenue Recognition
Disaggregation of Revenue
Revenue by product type and market is set forth in the following tables. With respect to its seaborne reportable segments, the Company classifies as “Export” certain revenue from domestically-delivered coal under contracts in which the price is derived on a basis similar to export contracts.
Year Ended December 31, 2025
Seaborne ThermalSeaborne MetallurgicalPowder River BasinOther U.S. Thermal
Corporate and Other (1)
Consolidated
(Dollars in millions)
Thermal coal
Domestic$136.0 $— $1,153.0 $707.5 $— $1,996.5 
Export771.8 — — — — 771.8 
Total thermal907.8 — 1,153.0 707.5 — 2,768.3 
Metallurgical coal
Export— 1,034.8 — — — 1,034.8 
Total metallurgical— 1,034.8 — — — 1,034.8 
Other0.7 1.8 — (0.2)56.1 58.4 
Revenue$908.5 $1,036.6 $1,153.0 $707.3 $56.1 $3,861.5 
Year Ended December 31, 2024
Seaborne ThermalSeaborne MetallurgicalPowder River BasinOther U.S. Thermal
Corporate and Other (1)
Consolidated
 (Dollars in millions)
Thermal coal
Domestic$150.8 $— $1,096.4 $785.0 $— $2,032.2 
Export1,060.6 — — — — 1,060.6 
Total thermal1,211.4 — 1,096.4 785.0 — 3,092.8 
Metallurgical coal
Export— 1,049.5 — — — 1,049.5 
Total metallurgical— 1,049.5 — — — 1,049.5 
Other
2.5 6.1 2.4 37.6 45.8 94.4 
Revenue$1,213.9 $1,055.6 $1,098.8 $822.6 $45.8 $4,236.7 
Year Ended December 31, 2023
Seaborne ThermalSeaborne MetallurgicalPowder River BasinOther U.S. Thermal
Corporate and Other (1)
Consolidated
 (Dollars in millions)
Thermal coal
Domestic$136.4 $— $1,193.9 $867.7 $— $2,198.0 
Export1,192.5 — — — — 1,192.5 
Total thermal1,328.9 — 1,193.9 867.7 — 3,390.5 
Metallurgical coal
Export— 1,299.6 — — — 1,299.6 
Total metallurgical— 1,299.6 — — — 1,299.6 
Other0.8 2.3 4.2 20.5 228.8 256.6 
Revenue$1,329.7 $1,301.9 $1,198.1 $888.2 $228.8 $4,946.7 
(1)    Corporate and Other includes the following:
Year Ended December 31,
202520242023
(Dollars in millions)
Unrealized gains on derivative contracts related to forecasted sales$— $— $159.0 
Realized losses on derivative contracts related to forecasted sales— — (80.9)
Revenue from physical sale of coal (2)
35.4 27.8 109.4 
Other20.7 18.0 41.3 
 Total Corporate and Other$56.1 $45.8 $228.8 

(2)    Includes revenue recognized upon the physical sale of coal purchased from the Company’s reportable segments and sold to customers through the Company’s coal trading business, including as part of settling certain derivative contracts. Primarily represents the difference between the price contracted with the customer and the price allocated to the reportable segment.
Committed Revenue from Contracts with Customers
The Company expects to recognize revenue subsequent to December 31, 2025 of approximately $5.0 billion related to contracts with customers in which volumes and prices per ton were fixed or reasonably estimable at December 31, 2025. Approximately 33% of such amount is expected to be recognized over the next twelve months and the remainder thereafter. Actual revenue related to such contracts may differ materially for various reasons, including price adjustment features for coal quality and cost escalations, volume optionality provisions and potential force majeure events. This estimate of future revenue does not include any revenue related to contracts with variable prices per ton that cannot be reasonably estimated, such as the majority of seaborne metallurgical and seaborne thermal coal contracts where pricing is negotiated or settled quarterly or annually.
Accounts Receivable
“Accounts receivable, net” at December 31, 2025 and 2024 consisted of the following:
December 31,
20252024
 (Dollars in millions)
Trade receivables, net$267.0 $294.9 
Miscellaneous receivables, net47.9 64.4 
Accounts receivable, net$314.9 $359.3 
None of the above receivables included allowances for credit losses at December 31, 2025 or 2024. No charges for credit losses were recognized during the years ended December 31, 2025, 2024 or 2023.

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2024Feb 20, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 18, 2022
2020Feb 23, 2021
2019Feb 21, 2020
2018Feb 27, 2019
2017Feb 26, 2018
2016Mar 22, 2017
2015Mar 16, 2016

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.