Alto Ingredients, Inc. Quarterly report [Sections 13 or 15(d)]

Pension and Retirement Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2026

Components of the Retirement Plan’s net periodic cost are as follows (in thousands):

	Three Months Ended September 30,
	2026			2025
Interest cost	$	236		$	234
Service cost		50			57
Expected return on Plan Assets		(331	)		(313	)
Net periodic benefit	$	(45	)	$	(22	)

	Nine Months Ended September 30,
	2026			2025
Interest cost	$	709		$	702
Service cost		150			171
Expected return on Plan Assets		(992	)		(938	)
Net periodic benefit	$	(133	)	$	(65	)

Components of the Postretirement Plan’s net periodic cost are as follows (in thousands):

	Three Months Ended September 30,
	2026			2025
Interest cost	$	47		$	48
Service cost		4			4
Amortization of net gains		(7	)		(27	)
Net periodic expense	$	44		$	25