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FTAI Infrastructure Inc. Reports Fourth Quarter and Full Year 2025 Results, Declares Dividend of $0.03 per Share of Common Stock

NEW YORK, Feb. 26, 2026 (GLOBE NEWSWIRE) -- FTAI Infrastructure Inc. (NASDAQ: FIP) (the “Company” or “FTAI Infrastructure”) today reported financial results for the fourth quarter and full year 2025. The Company’s consolidated comparative financial statements and key performance measures are attached as an exhibit to this press release.

Business Highlights

  • Reported $232.3 million(1) of Adjusted EBITDA for fiscal 2025, up 82% from fiscal 2024.
  • Fourth quarter Adjusted EBITDA of $80.2 million(2) represented a run rate at year-end of $320.8 million annually.
  • Closed new $1.315 billion term loan to refinance 2025 bridge facility issued in connection with the acquisition of the Wheeling & Lake Erie Railroad.
  • Railroad segment reported $41.3 million of fourth quarter Adjusted EBITDA with integration of the Wheeling now underway and multiple new M&A opportunities being pursued.

 (1)Excludes $9.0 million gain realized in Q4 related to CPE investment and $120.0 million gain related to the consolidation of Long Ridge following the acquisition of the remaining 49.9% minority stake.
 (2)Excludes $9.0 million gain realized in Q4 related to CPE investment.


Financial Overview

(in thousands, except per share data) 
Selected Financial Results Three Months Ended December 31, 2025 Year Ended December 31, 2025
Net Loss Attributable to Stockholders, Before Series B Preferred Stock Dividend and Loss on Extinguishment of Preferred Stock $(118,959) $(207,403)
Basic Loss per Share of Common Stock $(1.06) $(2.24)
Diluted Loss per Share of Common Stock $(1.08) $(2.26)
Adjusted EBITDA(1) $89,158  $361,224 
Adjusted EBITDA – Four Core Segments(1)(2) $89,107  $382,815 
_______________________________
(1) For definitions and reconciliations of non-GAAP measures, please refer to the exhibit to this press release.
(2) Excludes Sustainability and Energy Transition and Corporate and Other segments.


Fourth Quarter 2025 Dividends

On February 26, 2026, the Company’s Board of Directors (the “Board”) declared a cash dividend on its common stock of $0.03 per share for the quarter ended December 31, 2025, payable on April 1, 2026 to the holders of record on March 13, 2026.

Additional Information

For additional information that management believes to be useful for investors, please refer to the presentation posted on the Investor Relations section of the Company’s website, www.fipinc.com, and the Company’s Annual Report on Form 10-K, when available on the Company’s website. Nothing on the Company’s website is included or incorporated by reference herein.

Conference Call

In addition, management will host a conference call on Friday, February 27, 2026 at 8:00 A.M. Eastern Time. The conference call may be accessed by registering via the following link https://register-conf.media-server.com/register/BI2c5be2238dae44279ac782022ea89a85. Once registered, participants will receive a dial-in and unique pin to access the call.

A simultaneous webcast of the conference call will be available to the public on a listen-only basis at https://www.fipinc.com. Please allow extra time prior to the call to visit the site and download the necessary software required to listen to the internet broadcast.

A replay of the conference call will be available after 11:30 A.M. on Friday, February 27, 2026 through 11:30 A.M. on Friday, March 6, 2026 on https://ir.fipinc.com/news-events/events.

The information contained on, or accessible through, any websites included in this press release is not incorporated by reference into, and should not be considered a part of, this press release.

About FTAI Infrastructure Inc.

FTAI Infrastructure primarily invests in critical infrastructure with high barriers to entry across the rail, ports and terminals, and power and gas sectors that, on a combined basis, generate strong and stable cash flows with the potential for earnings growth and asset appreciation. FTAI Infrastructure is externally managed by an affiliate of Fortress Investment Group LLC, a leading, diversified global investment firm.

Cautionary Note Regarding Forward-Looking Statements

Certain statements in this press release may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are based on management's current expectations and beliefs and are subject to a number of trends and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements, many of which are beyond the Company’s control. The Company can give no assurance that its expectations will be attained and such differences may be material. Accordingly, you should not place undue reliance on any forward-looking statements contained in this press release. For a discussion of some of the risks and important factors that could affect such forward-looking statements, see the sections entitled “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in the Company’s most recent Annual Report on Form 10-K and Quarterly Reports on Form 10-Q, which are available on the Company’s website (www.fipinc.com). In addition, new risks and uncertainties emerge from time to time, and it is not possible for the Company to predict or assess the impact of every factor that may cause its actual results to differ from those contained in any forward-looking statements. Such forward-looking statements speak only as of the date of this press release. The Company expressly disclaims any obligation to release publicly any updates or revisions to any forward-looking statements contained herein to reflect any change in the Company's expectations with regard thereto or change in events, conditions or circumstances on which any statement is based. This release shall not constitute an offer to sell or the solicitation of an offer to buy any securities.

For further information, please contact:

Alan Andreini
Investor Relations
FTAI Infrastructure Inc.
(646) 734-9414
aandreini@ftaiaviation.com

Exhibit – Financial Statements

FTAI INFRASTRUCTURE INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(Dollar amounts in thousands, except share and per share data)

  Three Months Ended December 31, Year Ended December 31,
   2025   2024   2025   2024 
Revenues        
Total revenues $143,517  $80,764  $502,520  $331,497 
         
Expenses        
Operating expenses  83,122   59,108   299,587   247,674 
General and administrative  4,045   4,108   16,222   14,798 
Acquisition and transaction expenses  11,698   1,084   27,138   5,457 
Management fees and incentive allocation to affiliate  4,710   2,734   14,714   11,318 
Depreciation and amortization  38,666   19,234   132,489   79,410 
Asset impairment     72,336   4,401   72,336 
Total expenses  142,241   158,604   494,551   430,993 
         
Other income (expense)        
Equity in earnings (losses) of unconsolidated entities  6,056   (16,498)  12,303   (55,496)
Gain (loss) on sale of assets, net  8,986   (225)  128,842   2,370 
Loss on modification or extinguishment of debt  (42)  (502)  (59,323)  (8,925)
Interest expense  (90,286)  (33,312)  (265,914)  (122,108)
Other income  8,452   5,039   20,751   20,904 
Total other expense  (66,834)  (45,498)  (163,341)  (163,255)
Loss before income taxes  (65,558)  (123,338)  (155,372)  (262,751)
Provision for (benefit from) income taxes  32,163   1,333   (3,318)  3,313 
Net loss  (97,721)  (124,671)  (152,054)  (266,064)
Less: Net loss attributable to non-controlling interests in consolidated subsidiaries  (10,882)  (10,366)  (44,880)  (42,419)
Less: Preferred dividends and accretion on redeemable non-controlling interests  32,120      44,607    
Less: Dividends and accretion of redeemable preferred stock     19,251   55,622   70,814 
Net loss attributable to stockholders, before series B preferred stock dividend and loss on extinguishment of preferred stock $(118,959) $(133,556) $(207,403) $(294,459)
         
Net loss attributable to common stockholders $(125,482) $(133,556) $(260,406) $(294,459)
         
Loss per share:        
Basic $(1.06) $(1.29) $(2.24) $(2.72)
Diluted $(1.08) $(1.29) $(2.26) $(2.72)
Weighted average shares outstanding:        
Basic  116,294,461   103,426,793   115,214,910   108,217,871 
Diluted  116,294,461   103,426,793   115,214,910   108,217,871 


FTAI INFRASTRUCTURE INC.
CONSOLIDATED BALANCE SHEETS
(Dollar amounts in thousands, except share and per share data)

  December 31,
   2025   2024 
Assets    
Current assets:    
Cash and cash equivalents $57,351  $27,785 
Restricted cash and cash equivalents  268,595   119,511 
Accounts receivable, net  95,388   52,994 
Other current assets  62,677   19,561 
Total current assets  484,011   219,851 
Leasing equipment, net  36,570   37,453 
Operating lease right-of-use assets, net  133,493   67,937 
Property, plant, and equipment, net  4,581,771   1,653,468 
Investments  22,243   12,529 
Intangible assets, net  43,173   46,229 
Goodwill  365,703   275,367 
Other assets  81,697   61,554 
Total assets $5,748,661  $2,374,388 
     
Liabilities    
Current liabilities:    
Accounts payable and accrued liabilities $280,707  $176,425 
Debt, net  1,611,006   48,594 
Operating lease liabilities  9,108   7,172 
Derivative liabilities  34,381    
Other current liabilities  20,363   18,603 
Total current liabilities  1,955,565   250,794 
Debt, net  2,163,167   1,539,241 
Operating lease liabilities  71,000   60,893 
Derivative liabilities  189,116    
Warrant liabilities  81,599    
Deferred income tax liabilities  300,231   9,639 
Other liabilities  44,000   57,465 
Total liabilities  4,804,678   1,918,032 
     
Commitments and contingencies    
     
Redeemable preferred stock Series A ($0.01 par value per share; 200,000,000 total preferred shares authorized; 300,000 Series A shares issued and outstanding as of December 31, 2025 and December 31, 2024, respectively; redemption amount of $— million and $431.8 million as of December 31, 2025 and December 31, 2024, respectively)     381,218 
Redeemable convertible preferred stock Series B ($0.01 par value per share; 200,000,000 total preferred shares authorized; 160,000 and — Series B shares issued and outstanding as of December 31, 2025 and December 31, 2024; redemption amount of $192.0 million and $— million as of December 31, 2025 and December 31, 2024)  152,642    
Redeemable preferred stock Series A RailCo - Non-controlling interest (zero par value per share; 1,000,000 total preferred shares authorized; 1,000,000 and — Series A - RailCo shares issued and outstanding as of December 31, 2025 and December 31, 2024, respectively; redemption amount of $1.4 billion and $— million at December 31, 2025 and December 31, 2024, respectively)  937,578    
     
     
Equity    
Common stock ($0.01 par value per share; 2,000,000,000 shares authorized; 116,294,461 and 113,934,860 shares issued and outstanding at December 31, 2025 and December 31, 2024, respectively)  1,163   1,139 
Additional paid in capital  623,771   764,381 
Accumulated deficit  (512,992)  (405,818)
Accumulated other comprehensive loss  (90,618)  (157,051)
Stockholders' equity  21,324   202,651 
Non-controlling interests in equity of consolidated subsidiaries  (167,561)  (127,513)
Total equity  (146,237)  75,138 
Total liabilities, redeemable preferred stock and equity $5,748,661  $2,374,388 


FTAI INFRASTRUCTURE INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Dollar amounts in thousands, unless otherwise noted)

  Year Ended December 31,
   2025   2024 
Cash flows from operating activities:    
Net loss $(152,054) $(266,064)
Equity in (earnings) losses of unconsolidated entities  (12,303)  55,496 
Gain on sale of subsidiaries  (128,921)   
Loss (gain) on sale of assets, net  79   (2,370)
Loss on modification or extinguishment of debt  59,323   8,925 
Gain on sale of easement     (3,486)
Equity-based compensation  11,076   8,636 
Depreciation and amortization  132,489   79,410 
Asset impairment  4,401   72,336 
Change in deferred income taxes  (5,764)  1,920 
Change in fair value of non-hedge derivatives  603    
Change in fair value of warrants  (4,234)   
Amortization of deferred financing costs  10,988   6,248 
Amortization of bond discount  23,336   8,682 
Amortization of other comprehensive income  (20,092)   
Paid-in-kind interest expense  5,829    
Provision for (recovery) credit losses  (888)  863 
Change in:    
Accounts receivable  (9,920)  2,133 
Other assets  (13,282)  (1,976)
Accounts payable and accrued liabilities  51,745   20,970 
Derivative liabilities  (67,006)   
Other liabilities  (3,416)  (7,001)
Net cash used in operating activities  (118,011)  (15,278)
     
Cash flows from investing activities:    
Investment in unconsolidated entities  (18,548)  (3,826)
Acquisition of business, net of cash acquired  (856,644)   
Acquisition of leasing equipment  (724)  (3,288)
Acquisition of property, plant and equipment  (280,526)  (79,536)
Investment in investor loan  11,001    
Investment in promissory notes     (31,438)
Investment in equity instruments     (5,000)
Proceeds from insurance recoveries     267 
Proceeds from sale of property, plant and equipment  2,775   1,198 
Proceeds from sale of easement     3,486 
Net cash used in investing activities  (1,142,666)  (118,137)
     
Cash flows from financing activities:    
Proceeds from debt, net  1,794,074   498,426 
Repayment of debt  (780,364)  (247,594)
Payment of financing costs  (62,051)  (11,438)
Proceeds from issuance of common shares  2,694    
Proceeds from issuance of redeemable preferred stock  1,000,000    
Redeemable preferred stock issuance costs  (21,197)   
Repayment of preferred stock  (447,121)   
Distributions to non-controlling interests  (1,311)  (15,039)
Settlement of equity-based compensation  (6,050)  (3,335)
Cash dividends – common stock  (13,831)  (13,124)
Cash dividends – redeemable preferred stock  (25,516)  (14,664)
Net cash provided by financing activities  1,439,327   193,232 
     
Net increase in cash and cash equivalents and restricted cash and cash equivalents  178,650   59,817 
Cash and cash equivalents and restricted cash and cash equivalents, beginning of period  147,296   87,479 
Cash and cash equivalents and restricted cash and cash equivalents, end of period $325,946  $147,296 


Key Performance Measures

The Chief Operating Decision Maker (“CODM”) utilizes Adjusted EBITDA as our key performance measure.

Adjusted EBITDA provides the CODM with the information necessary to assess operational performance, as well as make resource and allocation decisions. Adjusted EBITDA is defined as net income (loss) attributable to stockholders, before series B preferred stock dividend and loss on extinguishment of preferred stock, adjusted (a) to exclude the impact of provision for (benefit from) income taxes, equity-based compensation expense, acquisition and transaction expenses, losses on the modification or extinguishment of debt and capital lease obligations, changes in fair value of non-hedge derivative instruments, asset impairment charges, incentive allocations, depreciation and amortization expense, interest expense, interest and other costs on pension and other pension expense benefits (“OPEB”) liabilities, dividends and accretion of redeemable preferred stock, and other non-recurring items, (b) to include the impact of our pro-rata share of Adjusted EBITDA from unconsolidated entities, and (c) to exclude the impact of equity in earnings (losses) of unconsolidated entities and the non-controlling share of Adjusted EBITDA.

The following table sets forth a reconciliation of net loss attributable to stockholders, before series B preferred stock dividend and loss on extinguishment of preferred stock to Adjusted EBITDA for the three and twelve months ended December 31, 2025 and 2024:

  Three Months Ended December 31, Year Ended December 31,

(in thousands)
  2025   2024   2025   2024 
Net loss attributable to stockholders, before series B preferred stock dividend and loss on extinguishment of preferred stock
 $(118,959) $(133,556) $(207,403) $(294,459)
Add: Provision for (benefit from) income taxes
  32,163   1,333   (3,318)  3,313 
Add: Equity-based compensation expense
  7,391   1,868   11,076   8,636 
Add: Acquisition and transaction expenses
  11,698   1,084   27,138   5,457 
Add: Losses on the modification or extinguishment of debt and capital lease obligations
  42   502   59,323   8,925 
Add: Changes in fair value of non-hedge derivative instruments
  (4,274)     (4,063)   
Add: Asset impairment charges
     70,401   4,401   70,401 
Add: Incentive allocations
            
Add: Depreciation & amortization expense(1)
  33,777   20,467   117,328   83,885 
Add: Interest expense
  90,286   33,312   265,914   122,108 
Add: Pro-rata share of Adjusted EBITDA from unconsolidated entities(2)
  18,152   5,182   30,875   20,272 
Add: Dividends and accretion of redeemable preferred stock
  32,120   19,251   100,229   70,814 
Add: Interest and other costs on pension and OPEB liabilities
  (93)  (280)  (887)  (66)
Add: Other non-recurring items(3)
        2,295    
Less: Equity in (earnings) losses of unconsolidated entities
  (6,056)  16,498   (12,303)  55,496 
Less: Non-controlling share of Adjusted EBITDA(4)
  (7,089)  (6,889)  (29,381)  (27,194)
Adjusted EBITDA (Non-GAAP)
 $89,158  $29,173  $361,224  $127,588 


(1)Includes the following items for the years ended December 31, 2025 and 2024: (i) depreciation and amortization expense of $132,489 and $79,410, (ii) capitalized contract costs amortization of $4,931 and $4,475 and (iii) amortization of other comprehensive income of $(20,092) and $—, respectively.

Includes the following items for the three months ended December 31, 2025 and 2024: (i) depreciation and amortization expense of $38,666 and $19,234, (ii) capitalized contract costs amortization of $1,233 and $1,233 and (iii) amortization of other comprehensive income of $(6,122) and $—, respectively.

(2)Includes the following items for the years ended December 31, 2025 and 2024: (i) net income (loss) of $21,206 and $(55,656), (ii) interest expense of $8,574 and $43,549, (iii) depreciation and amortization expense of $9,029 and $28,115, (iv) acquisition and transaction expenses of $201 and $209, (v) changes in fair value of non-hedge derivative instruments of $(12,822) and $(1,488), (vi) asset impairment of $— and $274, (vii) equity-based compensation of $— and $2, (viii) loss on modification or extinguishment of debt of $— and $4,724, (ix) equity method basis adjustments of $10 and $65, (x) provision for income taxes of $4,676 and $— and (xi) other non-recurring items of $1 and $478, respectively.

Includes the following items for the three months ended December 31, 2025 and 2024: (i) net income (loss) of $9,628 and $(16,524), (ii) interest expense of $926 and $10,648, (iii) depreciation and amortization expense of $4,293 and $8,024, (iv) acquisition and transaction expenses of $— and $112, (v) changes in fair value of non-hedge derivative instruments of $— and $2,906, (vi) equity method basis adjustments of $— and $16 and (vii) provision for income taxes of $3,305 and $—, respectively.

(3)Includes the following items for the year ended December 31, 2025: (i) incidental utility rebillings of $650, (ii) loss on inventory heel of $385, (iii) Railroad severance expense of $305 and (iv) non-ordinary professional fees of $955.

(4)Includes the following items for the years ended December 31, 2025 and 2024: (i) equity-based compensation of $449 and $1,127, (ii) benefit from income taxes of $(219) and $(510), (iii) interest expense of $15,569 and $11,555, (iv) depreciation and amortization expense of $12,543 and $12,930, (v) changes in fair value of non-hedge derivative instruments of $(25) and $—, (vi) acquisition and transaction expenses of $278 and $7, (vii) interest and other costs on pension and OPEB liabilities of $(5) and $(1), (viii) asset impairment of $24 and $—, (ix) equity in earnings of unconsolidated entities of $96 and $—, (x) dividends and accretion of redeemable preferred stock of $243 and $—, (xi) loss on modification or extinguishment of debt of $367 and $2,086 and (xii) other recurring items of $61 and $—, respectively.

Includes the following items for the three months ended December 31, 2025 and 2024: (i) equity-based compensation of $105 and $188, (ii) benefit from income taxes of $(421) and $(136), (iii) interest expense of $3,801 and $3,649, (iv) depreciation and amortization expense of $3,324 and $3,075, (v) changes in fair value of non-hedge derivative instruments of $(22) and $—, (vi) acquisition and transaction expenses of $60 and $4, (vii) interest and other costs on pension and OPEB liabilities of $— and $(2), (viii) asset impairment charges of $(1) and $—, (ix) equity in earnings of unconsolidated entities of $65 and $—, (x) dividends and accretion of redeemable preferred stock of $171 and $— and (xi) loss on modification or extinguishment of debt of $7 and $111, respectively.


The following tables sets forth a reconciliation of net loss attributable to stockholders, before series B preferred stock dividend and loss on extinguishment of preferred stock to Adjusted EBITDA for our four core segments for the three months and year ended December 31, 2025:

  Three Months Ended December 31, 2025
(in thousands) Railroad Jefferson Terminal Repauno Power and Gas Four Core Segments
Net loss attributable to stockholders, before series B preferred stock and loss on extinguishment of preferred stock $(8,191) $(6,971) $(8,195) $(45,699) $(69,056)
Add: Provision for (benefit from) income taxes  317   (2,593)  658   34,933   33,315 
Add: Equity-based compensation expense  1,230   328   70   5,636   7,264 
Add: Acquisition and transaction expenses  1,190      959   3,966   6,115 
Add: Losses on the modification or extinguishment of debt and capital lease obligations     12      30   42 
Add: Changes in fair value of non-hedge derivative instruments  (3,764)        (510)  (4,274)
Add: Asset impairment charges               
Add: Incentive allocations               
Add: Depreciation & amortization expense(1)  6,057   13,542   2,494   11,438   33,531 
Add: Interest expense  552   15,442   2,413   26,730   45,137 
Add: Pro-rata share of Adjusted EBITDA from unconsolidated entities(2)  18,305            18,305 
Add: Dividends and accretion of redeemable preferred stock  32,120            32,120 
Add: Interest and other costs on pension and OPEB liabilities  (93)           (93)
Add: Other non-recurring items               
Less: Equity in earnings of unconsolidated entities  (6,210)           (6,210)
Less: Non-controlling share of Adjusted EBITDA(3)  (261)  (6,191)  (300)  (337)  (7,089)
Adjusted EBITDA (Non-GAAP) $41,252  $13,569  $(1,901) $36,187  $89,107 


  Year Ended December 31, 2025
(in thousands) Railroad Jefferson Terminal Repauno Power and Gas Four Core Segments
Net income (loss) attributable to stockholders, before series B preferred stock and loss on extinguishment of preferred stock $15,817  $(46,043) $(30,765) $109,824  $48,833 
Add: Provision for (benefit from) income taxes  5,937   (1,873)  714   (7,524)  (2,746)
Add: Equity-based compensation expense  2,300   1,495   1,240   5,636   10,671 
Add: Acquisition and transaction expenses  3,607   68   4,253   6,594   14,522 
Add: Losses on the modification or extinguishment of debt and capital lease obligations     748   3,324   77   4,149 
Add: Changes in fair value of non-hedge derivative instruments  (4,234)        171   (4,063)
Add: Asset impairment charges  4,401            4,401 
Add: Incentive allocations               
Add: Depreciation & amortization expense(1)  21,273   51,128   9,973   34,144   116,518 
Add: Interest expense  883   65,130   6,943   88,490   161,446 
Add: Pro-rata share of Adjusted EBITDA from unconsolidated entities(2)  26,713         6,503   33,216 
Add: Dividends and accretion of redeemable preferred stock  44,607            44,607 
Add: Interest and other costs on pension and OPEB liabilities  (887)           (887)
Add: Other non-recurring items(3)  305      1,035      1,340 
Less: Equity in earnings of unconsolidated entities  (9,223)        (10,588)  (19,811)
Less: Non-controlling share of Adjusted EBITDA(4)  (524)  (27,028)  (1,492)  (337)  (29,381)
Adjusted EBITDA (Non-GAAP) $110,975  $43,625  $(4,775) $232,990  $382,815 


(1)Jefferson Terminal
Includes the following items for the three months and year ended December 31, 2025: (i) depreciation and amortization expense of $12,309 and $46,197 and (ii) capitalized contract costs amortization of $1,233 and $4,931, respectively.

Power and Gas
Includes the following items for the three months and year ended December 31, 2025: (i) depreciation and amortization expense of $17,560 and $54,236 and (ii) amortization of other comprehensive income of $(6,122) and $(20,092), respectively.

(2)Railroad
Includes the following items for the three months and year ended December 31, 2025: (i) net income of $9,781 and $14,966, (ii) depreciation expense of $4,293 and $6,145, (iii) interest expense of $926 and $926 and (iv) provision for income taxes of $3,305 and $4,676.

Power and Gas
Includes the following items for the three months and year ended December 31, 2025: (i) net income of $— and $10,576, (ii) interest expense of $— and $6,352, (iii) depreciation and amortization expense of $— and $2,185, (iv) acquisition and transaction expenses of $— and $201, (v) changes in fair value of non-hedge derivative instruments of $— and $(12,822), (vi) equity method basis adjustments of $— and $10 and (vii) other non-recurring items of $— and $1, respectively.

(3)Railroad
Includes the following items for the year ended December 31, 2025: Railroad severance expense of $305.

Repauno
Includes the following items for the year ended December 31, 2025: (i) incidental utility rebillings of $650 and (ii) loss on inventory heel of $385.

(4)Railroad
Includes the following items for the three months and year ended December 31, 2025: (i) equity-based compensation of $7 and $13, (ii) (benefit from) provision for income taxes of $1 and $33, (iii) interest expense of $3 and $5, (iv) depreciation and amortization expense of $29 and $116, (v) acquisition and transaction expenses of $6 and $20, (vi) interest and other costs on pension and OPEB liabilities of $— and $(5), (vii) changes in fair value of non-hedge derivative instruments of $(20) and $(23), (viii) asset impairment charges of $(1) and $24, (ix) equity in earnings of unconsolidated entities of $65 and $96, (x) dividends and accretion of redeemable preferred stock of $171 and $243 and (xi) other non-recurring items of $— and $2, respectively.

Jefferson Terminal
Includes the following items for the three months and year ended December 31, 2025: (i) equity-based compensation of $75 and $346, (ii) (benefit from) provision for income taxes of $(601) and $(434), (iii) interest expense of $3,577 and $15,085, (iv) depreciation and amortization expense of $3,137 and $11,842, (v) acquisition and transaction expenses of $— and $16 and (vi) loss on modification or extinguishment of debt of $3 and $173, respectively.

Repauno
Includes the following items for the three months and year ended ended December 31, 2025: (i) equity-based compensation of $— and $67, (ii) provision for income taxes of $36 and $39, (iii) interest expense of $115 and $373, (iv) depreciation and amortization expense of $111 and $538, (v) acquisition and transaction expense of $38 and $226, (vi) loss on modification or extinguishment of debt of $— and $190 and (vii) other non-recurring items of $— and $59, respectively.

Power and Gas
Includes the following items for the three months and year ended ended December 31, 2025: (i) equity-based compensation of $23 and $23, (ii) interest expense of $106 and $106, (iii) depreciation and amortization expense of $47 and $47, (iv) changes in fair value of non-hedge derivative instruments of $(2) and $(2), (v) provision for income taxes of $143 and $143, (vi) acquisition and transaction expense of $16 and $16 and (vii) loss on modification or extinguishment of debt of $4 and $4, respectively.

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