DELEK US HOLDINGS, INC., 10-K filed on 2/27/2026
Annual Report
v3.25.4
Cover Page - USD ($)
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-38142    
Entity Registrant Name DELEK US HOLDINGS, INC.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 35-2581557    
Entity Address, Address Line One 310 Seven Springs Way    
Entity Address, Address Line Two Suite 500    
Entity Address, City or Town Brentwood    
Entity Address, State or Province TN    
Entity Address, Postal Zip Code 37027    
City Area Code 615    
Local Phone Number 771-6701    
Title of 12(b) Security Common Stock, par value $0.01    
Trading Symbol DK    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 1,243,507,000
Common Stock, Shares, Outstanding   59,808,421  
Documents Incorporated by Reference
Portions of the registrant's definitive Proxy Statement to be delivered to stockholders in connection with the 2026 Annual Meeting of Stockholders, which will be filed with the Securities and Exchange Commission within 120 days after December 31, 2025, are incorporated by reference into Part III of this Annual Report on Form 10-K.
   
Entity Central Index Key 0001694426    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Name Ernst & Young LLP
Auditor Firm ID 42
Auditor Location Nashville, Tennessee
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 625.8 $ 735.6
Accounts receivable, net 648.7 617.6
Inventories, net of inventory valuation reserves 726.0 893.2
Other current assets 67.5 85.5
Total current assets 2,068.0 2,331.9
Property, plant and equipment:    
Property, plant and equipment 5,586.9 4,948.4
Less: accumulated depreciation (2,314.4) (2,008.4)
Property, plant and equipment, net 3,272.5 2,940.0
Operating lease right-of-use assets 71.4 92.2
Goodwill 475.3 475.3
Other intangibles, net 405.7 321.6
Equity method investments 427.7 392.9
Other non-current assets 127.1 111.9
Total assets 6,847.7 6,665.8
Current liabilities:    
Accounts payable 1,633.8 1,813.8
Current portion of long-term debt 9.5 9.5
Current portion of operating lease liabilities 27.2 43.2
Accrued expenses and other current liabilities 858.9 649.5
Total current liabilities 2,529.4 2,516.0
Non-current liabilities:    
Long-term debt, net of current portion 3,223.6 2,755.7
Obligation under Inventory Intermediation Agreement 119.5 408.7
Environmental liabilities, net of current portion 31.1 33.3
Asset retirement obligations 34.0 24.7
Deferred tax liabilities 217.9 214.8
Operating lease liabilities, net of current portion 46.1 54.8
Other non-current liabilities 98.8 82.6
Total non-current liabilities 3,771.0 3,574.6
Stockholders’ equity:    
Preferred stock, $0.01 par value, 10,000,000 shares authorized, no shares issued and outstanding 0.0 0.0
Common stock, $0.01 par value, 110,000,000 shares authorized, 77,357,447 shares and 80,127,994 shares issued at December 31, 2025 and December 31, 2024, respectively 0.8 0.8
Additional paid-in capital 1,290.9 1,215.9
Accumulated other comprehensive loss 0.0 (4.1)
Treasury stock, 17,575,527 shares, at cost, at December 31, 2025 and December 31, 2024, respectively (694.1) (694.1)
Retained earnings (deficit) (311.1) (205.7)
Non-controlling interests in subsidiaries 260.8 262.4
Total stockholders’ equity 547.3 575.2
Total liabilities and stockholders’ equity $ 6,847.7 $ 6,665.8
v3.25.4
Consolidated Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Preferred stock, par value per share (in dollars per share) $ 0.01 $ 0.01
Preferred stock, shares authorized (in shares) 10,000,000 10,000,000
Preferred stock, shares issued (in shares) 0 0
Preferred stock, shares outstanding (in shares) 0 0
Common stock, par value per share (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 110,000,000 110,000,000
Common stock, shares, issued (in shares) 77,357,447 80,127,994
Treasury stock, shares (in shares) 17,575,527 17,575,527
v3.25.4
Consolidated Statements of Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Net revenues $ 10,722.9 $ 11,852.2 $ 16,467.2
Cost of sales:      
Cost of materials and other 8,873.6 10,781.8 14,825.3
Operating expenses (excluding depreciation and amortization presented below) 862.9 763.8 770.6
Depreciation and amortization 374.3 349.7 322.8
Total cost of sales 10,110.8 11,895.3 15,918.7
Insurance proceeds (0.1) (20.6) (20.3)
Operating expenses related to wholesale business (excluding depreciation and amortization presented below) 9.0 3.4 4.4
General and administrative expenses 269.5 252.8 272.0
Depreciation and amortization 23.5 24.8 16.7
Asset impairment 17.7 243.5 37.9
Other operating income, net (8.5) (55.5) (6.9)
Total operating costs and expenses 10,421.9 12,343.7 16,222.5
Operating income (loss) 301.0 (491.5) 244.7
Interest expense, net 345.3 313.0 318.0
Income from equity method investments (89.5) (92.2) (86.2)
Other expense (income), net 6.3 (6.3) (3.7)
Total non-operating expense, net 262.1 214.5 228.1
Income (loss) from continuing operations before income tax expense (benefit) 38.9 (706.0) 16.6
Income tax benefit (6.8) (107.9) (3.0)
Income (loss) from continuing operations, net of tax 45.7 (598.1) 19.6
Discontinued operations:      
(Loss) income from discontinued operations, including gain on sale of discontinued operations (3.0) 105.9 35.2
Income tax (benefit) expense (0.6) 28.7 8.1
(Loss) income from discontinued operations, net of tax (2.4) 77.2 27.1
Net income (loss) 43.3 (520.9) 46.7
Net income attributed to non-controlling interests 66.1 39.5 26.9
Net (loss) income attributable to Delek $ (22.8) $ (560.4) $ 19.8
Basic (loss) income per share:      
(Loss) income from continuing operations (in dollars per share) $ (0.34) $ (9.98) $ (0.11)
(Loss) income from discontinued operations (in dollars per share) (0.04) 1.21 0.41
Total basic (loss) income per share (in dollars per share) (0.38) (8.77) 0.30
Diluted (loss) income per share:      
(Loss) income from continuing operations (in dollars per share) (0.34) (9.98) (0.11)
(Loss) income from discontinued operations (in dollars per share) (0.04) 1.21 0.41
Total diluted (loss) income per share (in dollars per share) $ (0.38) $ (8.77) $ 0.30
Weighted average common shares outstanding:      
Basic (in shares) 60,703,554 63,882,219 65,406,089
Diluted (in shares) 60,703,554 63,882,219 65,406,089
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income (loss) $ 43.3 $ (520.9) $ 46.7
Net actuarial gain 0.0 0.9 0.7
Other comprehensive income (loss):      
Gain recognized due to curtailment and settlement 2.1 0.0 0.0
Amortization of net actuarial gain (0.1) (0.1) (0.2)
Net actuarial gain 3.3 0.0 0.0
Net change related to postretirement benefit plans 5.3 0.8 0.5
Income tax expense 1.2 0.1 0.1
Net comprehensive gain on postretirement benefit plans 4.1 0.7 0.4
Total other comprehensive income 4.1 0.7 0.4
Comprehensive income (loss) 47.4 (520.2) 47.1
Comprehensive income attributable to non-controlling interest 66.1 39.5 26.9
Comprehensive (loss) income attributable to Delek $ (18.7) $ (559.7) $ 20.2
v3.25.4
Consolidated Statements of Changes in Stockholders' Equity - USD ($)
$ in Millions
Total
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Income (Loss)
Retained Earnings (Deficit)
Treasury Shares
Non-Controlling Interest in Subsidiaries
Beginning balance (in shares) at Dec. 31, 2022   84,509,517          
Beginning balance at Dec. 31, 2022 $ 1,069.5 $ 0.9 $ 1,134.1 $ (5.2) $ 507.9 $ (694.1) $ 125.9
Beginning balance (in shares) at Dec. 31, 2022           (17,575,527)  
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) 46.7       19.8   26.9
Net comprehensive gain on postretirement benefit plans 0.4     0.4      
Common stock dividends (60.3)       (60.3)    
Equity-based compensation expense 27.5   26.8       0.7
Distributions to non-controlling interests (38.6)           (38.6)
Repurchase of common stock (in shares)   (3,562,767)          
Repurchase of common stock (85.4) $ (0.1) (48.1)   (37.2)    
Taxes paid due to the net settlement of equity-based compensation (5.2)   (4.5)       (0.7)
Exercise of equity-based awards (in shares)   450,123          
Other (in shares)   142,998          
Other 5.1   5.3   (0.2)    
Ending balance (in shares) at Dec. 31, 2023   81,539,871          
Ending balance at Dec. 31, 2023 959.7 $ 0.8 1,113.6 (4.8) 430.0 $ (694.1) 114.2
Ending balance (in shares) at Dec. 31, 2023           (17,575,527)  
Redeemable non-controlling interest, ending balance at Dec. 31, 2023 0.0            
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) (520.9)       (560.4)   39.5
Net comprehensive gain on postretirement benefit plans 0.7     0.7      
Common stock dividends (64.2)       (64.2)    
Equity-based compensation expense 33.8   32.6       1.2
Distributions to non-controlling interests (56.8)           (56.8)
Repurchase of common stock (in shares)   (2,168,196)          
Repurchase of common stock (41.5)   (31.7)   (9.8)    
Equity attributable to issuance of Delek Logistics common limited partner units, net of tax 269.5   103.9       165.6
Taxes paid due to the net settlement of equity-based compensation (6.5)   (5.5)       (1.0)
Exercise of equity-based awards (in shares)   589,300          
Redemption of Delek Logistics preferred units (0.8)       (0.8)    
Other (in shares)   167,019          
Other 2.2   3.0   (0.5)   (0.3)
Ending balance (in shares) at Dec. 31, 2024   80,127,994          
Ending balance at Dec. 31, 2024 $ 575.2 $ 0.8 1,215.9 (4.1) (205.7) $ (694.1) 262.4
Ending balance (in shares) at Dec. 31, 2024 (17,575,527)         (17,575,527)  
Increase (Decrease) in Temporary Equity [Roll Forward]              
Issuance of Delek Logistics preferred units $ 70.0            
Redemption of Delek Logistics preferred units (70.0)            
Redeemable non-controlling interest, ending balance at Dec. 31, 2024 0.0            
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Net income (loss) 43.3       (22.8)   66.1
Net comprehensive gain on postretirement benefit plans 4.1     4.1      
Common stock dividends (62.0)       (62.0)    
Equity-based compensation expense 86.7   84.6       2.1
Distributions to non-controlling interests (87.1)           (87.1)
Repurchase of common stock (in shares)   (3,839,968)          
Repurchase of common stock (79.4)   (59.9)   (19.5)    
Equity attributable to issuance of Delek Logistics common limited partner units, net of tax 76.3   55.4       20.9
Taxes paid due to the net settlement of equity-based compensation (11.2)   (9.6)       (1.6)
Exercise of equity-based awards (in shares)   902,384          
Other (in shares)   167,037          
Other 1.4   4.5   (1.1)   (2.0)
Ending balance (in shares) at Dec. 31, 2025   77,357,447          
Ending balance at Dec. 31, 2025 $ 547.3 $ 0.8 $ 1,290.9 $ 0.0 $ (311.1) $ (694.1) $ 260.8
Ending balance (in shares) at Dec. 31, 2025 (17,575,527)         (17,575,527)  
v3.25.4
Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Stockholders' Equity [Abstract]      
Common stock dividends per share (in dollars per share) $ 1.020 $ 1.005 $ 0.925
v3.25.4
Consolidated Statements of Cash Flows
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Cash flows from operating activities:      
Net income (loss) $ 43.3 $ (520.9) $ 46.7
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:      
Depreciation and amortization 397.8 374.5 339.5
Non-cash lease expense 39.5 46.1 60.3
Deferred income taxes (10.5) (103.6) (1.6)
Asset impairment 17.7 243.5 37.9
Income from equity method investments (89.5) (92.2) (86.2)
Dividends from equity method investments 41.1 74.1 61.0
Non-cash lower of cost or market/net realizable value adjustment 8.4 (10.7) 0.4
Loss on extinguishment of debt 0.0 3.6 0.0
Equity-based and non-cash compensation expense 86.7 33.8 27.5
Loss (income) from discontinued operations 2.4 (77.2) (27.1)
Other 15.9 0.5 5.0
Changes in assets and liabilities:      
Accounts receivable (21.5) 179.8 460.0
Inventories and other current assets 149.4 84.6 559.4
Fair value of derivatives 7.2 (5.5) 4.0
Accounts payable and other current liabilities (42.0) (220.8) (299.7)
Obligation under Inventory Intermediation Agreements (96.0) 1.1 (192.1)
Non-current assets and liabilities, net (11.7) (94.4) (16.0)
Cash provided by (used in) operating activities - continuing operations 538.2 (83.7) 979.0
Cash (used in) provided by operating activities - discontinued operations (2.4) 16.9 34.6
Net cash provided by (used in) operating activities 535.8 (66.8) 1,013.6
Cash flows from investing activities:      
Business combination, net of cash acquired (181.2) (182.5) 0.0
Equity method investment contributions (2.1) (19.1) 0.0
Distributions from equity method investments 15.7 5.0 14.9
Purchases of property, plant and equipment (529.5) (427.7) (392.5)
Purchase of equity securities 0.0 0.0 (11.9)
Purchases of intangible assets (12.5) (2.9) (4.3)
Proceeds from sale of property, plant and equipment 10.3 10.2 1.9
Insurance and settlement proceeds 10.7 16.2 10.3
Other (9.3) (2.4) 0.0
Cash used in investing activities - continuing operations (697.9) (603.2) (381.6)
Cash provided by (used in) investing activities - discontinued operations 0.0 361.7 (26.4)
Net cash used in investing activities (697.9) (241.5) (408.0)
Cash flows from financing activities:      
Proceeds from long-term revolvers 9,871.2 6,922.1 3,545.8
Payments on long-term revolvers (10,094.7) (7,272.2) (3,980.8)
Proceeds from term debt 700.0 1,059.0 0.0
Payments on term debt (9.5) (540.8) (28.2)
Proceeds from product and other financing agreements 2,069.5 1,110.3 1,187.3
Repayments of product and other financing agreements (2,040.6) (1,096.3) (1,212.7)
Proceeds from Inventory Intermediation Agreement 0.0 0.0 32.2
Repayments on Inventory Intermediation Agreement (193.2) 0.0 0.0
Proceeds from termination of Supply & Offtake Obligation 0.0 0.0 25.8
Repurchase of common stock (79.4) (41.5) (85.4)
Distribution to non-controlling interest (87.1) (56.8) (38.6)
Proceeds from issuance of Delek Logistic common limited partner units, net 0.0 297.9 0.0
Redemption of Delek Logistics preferred units 0.0 (70.8)
Dividends paid (62.0) (64.2) (60.3)
Deferred financing costs paid (10.7) (18.2) (4.6)
Other (11.2) (6.8) (5.2)
Cash provided by (used in) financing activities - continuing operations 52.3 221.7 (624.7)
Net cash provided by (used in) financing activities 52.3 221.7 (624.7)
Net decrease in cash and cash equivalents (109.8) (86.6) (19.1)
Cash and cash equivalents at the beginning of the period 735.6 822.2 841.3
Cash and cash equivalents at the end of the period 625.8 735.6 822.2
Less cash and cash equivalents of discontinued operations at the end of the period 0.0 0.0 0.4
Cash and cash equivalents of continuing operations at the end of the period 625.8 735.6 821.8
Cash paid during the period for:      
Interest, net of capitalized interest of $12.1 million, $4.5 million, and $5.5 million in the 2025, 2024, and 2023 periods, respectively 341.7 300.1 323.5
Income taxes 1.5 3.8 10.8
Non-cash investing activities:      
Delek Logistics preferred units issued in connection with H2O Acquisition 0.0 70.0  
Delek Logistics common units issued in connection with Gravity Acquisition 91.5 0.0 0.0
(Decrease) increase in accrued capital expenditures (7.9) 14.9 (27.6)
Non-cash financing activities:      
Non-cash lease liability arising from obtaining right-of-use assets during the period 56.5 16.0 55.9
Non-cash right of use asset decrease due to lease termination during the period (4.4) 0.0 0.0
Capitalized interest $ 12.1 $ 4.5 $ 5.5
v3.25.4
Consolidated Statements of Cash Flows (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Cash Flows [Abstract]      
Capitalized interest $ 12.1 $ 4.5 $ 5.5
v3.25.4
General
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
General General
Delek US Holdings, Inc. operates through its consolidated subsidiaries, which include Delek US Energy, Inc. ("Delek Energy") (and its subsidiaries) and Alon USA Energy, Inc. ("Alon") (and its subsidiaries).
Unless otherwise noted or the context requires otherwise, the terms "we," "our," "us," "Delek" and the "Company" are used in this report to refer to Delek and its consolidated subsidiaries for all periods presented. Delek's Common Stock is listed on the New York Stock Exchange ("NYSE") under the symbol "DK."
v3.25.4
Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Accounting Policies Accounting Policies
Basis of Presentation
Our consolidated financial statements include the accounts of Delek and its subsidiaries. All significant intercompany transactions and account balances have been eliminated in consolidation.
On July 31, 2024, a wholly owned subsidiary of Delek entered into a definitive equity purchase agreement (the "Retail Purchase Agreement") with a subsidiary of Fomento Económico Mexicano, S.A.B. de C.V. (“FEMSA”). Under the terms of the Retail Purchase Agreement, Delek agreed to sell, and FEMSA agreed to purchase, 100% of the equity interests in four of Delek’s wholly-owned subsidiaries that owned and operated 249 retail fuel and convenience stores (the "Retail Stores") under the Delek US Retail brand for a total cash consideration of $390.2 million including the purchase of inventory and other customary adjustments under the Retail Purchase Agreement for indebtedness (the “Retail Transaction”). The Retail Transaction closed on September 30, 2024.
As a result of the Retail Purchase Agreement, we met the requirements under the provisions of Accounting Standards Codification ("ASC") 205-20, Presentation of Financial Statements - Discontinued Operations ("ASC 205-20") and ASC 360, Property, Plant and Equipment ("ASC 360"), to report the results of the Retail Stores as discontinued operations and to classify the Retail Stores as a group of discontinued operations assets.
Our consolidated financial statements include Delek Logistics Partners, LP ("Delek Logistics", NYSE:DKL), which is a variable interest entity ("VIE"). As the indirect owner of the general partner of Delek Logistics, we have the ability to direct the activities of this entity that most significantly impact its economic performance and we are considered to be the primary beneficiary of the entity for accounting purposes. If Delek Logistics incurs a loss, our operating results will reflect such loss, net of intercompany eliminations, to the extent of our ownership interest in this entity.
Use of Estimates
The preparation of financial statements in conformity with United States ("U.S.") Generally Accepted Accounting Principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Reclassifications
Certain prior period amounts have been reclassified in order to conform to the current period presentation.
Segment Reporting
Delek is an integrated downstream energy business based in Brentwood, Tennessee. Prior to July 2024, we aggregated our operating units into three reportable segments: Refining, Logistics and Retail consisting of three primary lines of business:
petroleum refining and crude oil operations;
the transportation, storage and wholesale distribution of crude oil, natural gas, intermediate and refined products and water disposal and recycling; and
convenience store retailing.
Having previously closed on the sale of the Retail Stores, Retail is no longer a reportable segment and we operate under the Refining and Logistics segments.
Operations that are not specifically included in the reportable segments are included in Corporate, Other and Eliminations, which primarily consists of the following:
our corporate activities;
results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 12); and
intercompany eliminations.
Segment reporting is more fully discussed in Note 4.
Cash and Cash Equivalents
Delek maintains cash and cash equivalents in accounts with large, U.S. or multi-national financial institutions. All highly liquid investments purchased with a term of three months or less are considered to be cash equivalents. As of December 31, 2025 and 2024, these cash equivalents consisted primarily of bank money market accounts and bank certificates of deposit, as well as overnight investments in U.S. Government or its agencies' obligations and bank repurchase obligations collateralized by U.S. Government or its agencies' obligations.
Accounts Receivable
Accounts receivable primarily consists of trade receivables generated in the ordinary course of business, but may also include receivables on commodity sales contracts that are part of crude optimization and are, therefore, related to transactions that are reflected as reductions of cost of materials and other, rather than revenue. Such other receivables are with the same or similar customers as our trade receivables, and are subject to the same characteristics regarding the nature, timing, pricing and risk. Delek recorded an allowance for doubtful accounts related to accounts receivable of $12.9 million and $13.0 million as of December 31, 2025 and 2024, respectively.
Credit is extended based on evaluation of the customer’s financial condition. We perform ongoing credit evaluations of our customers and require letters of credit, prepayments or other collateral or guarantees as management deems appropriate. Allowance for doubtful accounts is based on a combination of historical experience and specific identification methods.
Credit risk is minimized as a result of the ongoing credit assessment of our customers and a lack of concentration in our customer base. Credit losses are charged to allowance for doubtful accounts when deemed uncollectible. Our allowance for doubtful accounts is reflected as a reduction of accounts receivable in the consolidated balance sheets.
No customer accounted for more than 10% of our consolidated accounts receivable balance as of December 31, 2025 and 2024. No customer accounted for more than 10% of consolidated net sales for the year ended December 31, 2025 and 2024. One customer accounted for $4.0 billion of net sales, which was more than 10% of consolidated net sales for the year ended December 31, 2023, and was recognized in the Refining segment.
Inventory
Crude oil, work-in-process, refined products, blendstocks and asphalt inventory for all of our operations are stated at the lower of cost determined using the first-in, first-out ("FIFO") basis or net realizable value. We are not subject to concentration risk with specific suppliers, since our crude oil and refined products inventory purchases are commodities that are readily available from a large selection of suppliers.
Investment Commodities
Investment commodities represent those commodities (generally crude oil) physically on hand as a result of trading activities with physical forward contracts where such crude will not be used (either directly in production or indirectly through inventory optimization) in the normal course of our refining business. Such investment commodities are maintained on a weighted average cost basis for determining realized gains and losses on physical purchases and sales under forward contracts, and ending balances are adjusted to fair value at each reporting date using published market prices of the commodity on the applicable exchange. The investment commodities are included in other current assets on the accompanying consolidated balance sheets and changes in fair value are recorded in other operating income in the accompanying consolidated statements of income.
Property, Plant and Equipment
Assets acquired by Delek in conjunction with business acquisitions are recorded at estimated fair value at the acquisition date in accordance with the purchase method of accounting as prescribed in ASC 805, Business Combinations ("ASC 805"). Other acquisitions of property and equipment are carried at cost. Betterments, renewals and extraordinary repairs that extend the life of an asset are capitalized. Delek capitalizes interest on capital projects. Maintenance and repairs are charged to expense as incurred. Delek owns certain fixed assets on leased locations and depreciates these assets and asset improvements over the lesser of management's estimated useful lives of the assets or the remaining lease term.
Depreciation is computed using the straight-line method over management's estimated useful lives of the related assets, which are as follows:
Years
Building and building improvements
15-40
Refinery machinery and equipment
5-40
Pipelines and terminals
10-40
Refinery turnaround costs
4-6
Automobiles
3-10
Computer equipment and software
3-10
Furniture and fixtures
5-15
Other Intangible Assets
Other intangible assets acquired in a business combination and determined to be finite-lived are amortized over their respective estimated useful lives. The finite-lived intangible assets are amortized on straight-line basis over the estimated useful lives of 4.8 to 86.6 years. The amortization expense is included in depreciation and amortization on the accompanying consolidated statements of income. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment in connection with our evaluation of long-lived assets as events and circumstances indicate that the asset might be impaired.
Impairments
Long-lived assets held and used and other intangibles are evaluated for impairment whenever indicators of impairment exist. In accordance with ASC 360 and ASC 350, Intangibles - Goodwill and Other ("ASC 350"), Delek evaluates the realizability of these long-lived assets as events occur that might indicate potential impairment. In doing so, Delek assesses whether the carrying amount of the asset is recoverable by estimating the sum of the future cash flows expected to result from the asset, undiscounted and without interest charges. If the carrying amount is more than the recoverable amount, an impairment charge must be recognized based on the fair value of the asset. These impairment charges are included in asset impairment in our consolidated statements of income. There was $17.7 million, $31.3 million and $23.1 million impairment related to property, plant and equipment, other non-current assets, and right-of-use assets for the years ended December 31, 2025, 2024, and 2023, respectively. See Note 13, Note 20 and Note 25 for further information on our asset impairment charges.
Equity Method Investments
For equity investments that are not required to be consolidated under the variable or voting interest model, we evaluate the level of influence we are able to exercise over an entity’s operations to determine whether to use the equity method of accounting. Our judgment regarding the level of influence over an equity method investment includes considering key factors such as our ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Equity investments for which we determine we have significant influence are accounted for as equity method investments. Amounts recognized for equity method investments are included in equity method investments in our consolidated balance sheets and adjusted for our share of the net earnings and losses of the investee and cash distributions, which are separately stated in our consolidated statements of income and our consolidated statements of cash flows. We evaluate our equity method investments presented for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may be impaired. There were no impairment losses recorded on equity method investments for the years ended December 31, 2025, 2024, or 2023. See Note 8 for further information on our equity method investments.
Variable Interest Entities
Our consolidated financial statements include the financial statements of our subsidiaries and variable interest entities, of which we are the primary beneficiary. We evaluate all legal entities in which we hold an ownership or other pecuniary interest to determine if the entity is a VIE. Variable interests can be contractual, ownership or other pecuniary interests in an entity that change with changes in the fair value of the VIE’s assets. If we are not the primary beneficiary, the general partner or another limited partner may consolidate the VIE, and we record the investment as an equity method investment.
Refinery Turnaround Costs
Refinery turnaround costs are incurred in connection with planned shutdowns and inspections of our refineries' major units to perform necessary repairs and replacements. Refinery turnaround costs are deferred when incurred, classified as property, plant and equipment and amortized on a straight-line basis over that period of time estimated to lapse until the next planned turnaround occurs. Refinery turnaround costs include, among other things, the cost to repair, restore, refurbish or replace refinery equipment such as vessels, tanks, reactors, piping, rotating equipment, instrumentation, electrical equipment, heat exchangers and fired heaters.
Goodwill and Impairment
Goodwill in an acquisition represents the excess of the aggregate purchase price over the fair value of the identifiable net assets. Goodwill is reviewed at least annually during the fourth quarter for impairment, or more frequently if indicators of impairment exist, such as disruptions in our business, unexpected significant declines in operating results or a sustained market capitalization decline. Goodwill is evaluated for impairment by comparing the carrying amount of the reporting unit to its estimated fair value. In accordance with Accounting Standards Updates ("ASU") 2017-04, Goodwill and Other (Topic 350); Simplifying the Test for Goodwill Impairment, a goodwill impairment charge is recognized for the amount that the carrying amount of a reporting unit, including goodwill, exceeds its fair value, limited to the total amount of goodwill allocated to that reporting unit.
In assessing the recoverability of goodwill, assumptions are made with respect to future business conditions and estimated expected future cash flows to determine the fair value of a reporting unit. We may consider inputs such as a market participant weighted average cost of capital, gross margin, future volumes, capital expenditures and long-term growth rates based on historical information and our best estimate of future forecasts, all of which are subject to significant judgment and estimates. We may also consider a market approach in determining or corroborating the fair values of the reporting units using a multiple of expected future cash flows, such as those used by third-party analysts, which is also subject to significant judgment and estimates. If these estimates and assumptions change in the future, due to factors such as a decline in general economic conditions, competitive pressures on sales and margins and other economic and industry factors beyond management's control, an impairment charge may be required. A significant risk to our future results and the potential future impairment of goodwill is the volatility of the crude oil and the refined product markets which is often unpredictable and may negatively impact our results of operations in ways that cannot be anticipated and that are beyond management's control.
We may also elect to perform a qualitative impairment assessment of goodwill balances. The qualitative assessment permits companies to assess whether it is more likely than not (i.e., a likelihood of greater than 50%) that the fair value of a reporting unit is less than its carrying amount. If a company concludes that, based on the qualitative assessment, it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the company is required to perform the quantitative impairment test. Alternatively, if a company concludes based on the qualitative assessment that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it has completed its goodwill impairment test and does not need to perform the quantitative impairment test.
Our annual assessment of goodwill resulted in no impairment for year ended December 31, 2025 and $212.2 million and $14.8 million during the years ended December 31, 2024 and 2023, respectively. Details of remaining goodwill balances by segment are included in Note 17.
Business Combinations
We recognize and measure the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date in accordance with the provisions of ASC 805. Any excess or deficiency of the purchase consideration when compared to the fair value of the net tangible assets acquired, if any, is recorded as goodwill or gain from a bargain purchase. The fair value of assets and liabilities as of the acquisition date are often estimated using a combination of approaches, including the income approach, which requires us to project future cash flows and apply an appropriate discount rate; the cost approach, which requires estimates of replacement costs and depreciation and obsolescence estimates; and the market approach which uses market data and adjusts for entity-specific differences. We use all available information to make these fair value determinations and engage third-party consultants for valuation assistance. The estimates used in determining fair values are based on assumptions believed to be reasonable, but which are inherently uncertain. Accordingly, actual results may differ materially from the projected results used to determine fair value.
Derivatives
Delek records all derivative financial instruments, including any interest rate swap and cap agreements, fuel-related derivatives, over the counter future swaps, forward contracts and future RIN purchase and sales commitments that qualify as derivative instruments, at estimated fair value in accordance with the provisions of ASC 815, Derivatives and Hedging ("ASC 815"). Changes in the fair value of the derivative instruments are recognized in operations, unless we elect to apply and qualify for the hedging treatment permitted under the provisions of ASC 815 allowing such changes to be classified as other comprehensive income for cash flow hedges. We determine the fair value of all derivative financial instruments utilizing exchange pricing and/or price index developers such as Platts, Argus or OPIS. On a regular basis, Delek enters into commodity contracts with counterparties for the purchase or sale of crude oil, blendstocks, and various finished products. We evaluate these contracts under ASC 815 and do not measure at fair value if they qualify for, and we elect, the normal purchase / normal sale ("NPNS") exception.
Delek's policy under the guidance of ASC 815-10-45, Derivatives and Hedging - Other Presentation Matters ("ASC 815-10-45"), is to net the fair value amounts recognized for multiple derivative instruments executed with the same counterparty and offset these values against the cash collateral arising from these derivative positions.
Fair Value of Financial Instruments
The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of Delek's assets and liabilities that fall under the scope of ASC 825, Financial Instruments ("ASC 825"). Delek also applies the provisions of ASC 825 as it pertains to the fair value option with respect to certain financial instruments. This option permits the election to carry financial instruments and certain other items similar to financial instruments at fair value on the balance sheet, with all changes in fair value reported in earnings.
Delek applies the provisions of ASC 820, Fair Value Measurements and Disclosure ("ASC 820"), which defines fair value, establishes a framework for its measurement and expands disclosures about fair value measurements. ASC 820 applies to our commodity and other derivatives that are measured at fair value on a recurring basis, and to our inventory intermediation agreement that is accounted for under the fair value election. ASC 820 also applies to the measurement of our equity method investment, goodwill and long-lived tangible and intangible assets when determining whether or not an impairment exists, when circumstances require evaluation. This standard also requires that we assess the impact of nonperformance risk on our derivatives. Nonperformance risk is not considered material to our financial statements as of December 31, 2025 and 2024.
Inventory Intermediation Obligations
Delek has an inventory intermediation agreement ("Inventory Intermediation Agreement") with Citigroup Energy Inc. ("Citi") in connection with DK Trading & Supply, LLC (“DKTS”), an indirect subsidiary of Delek, which provide a financing mechanism on contractual baseline inventory volumes and also revolving over and short volumes. We account for the market-indexed obligations under our Intermediation Agreements as product (in this case, crude oil and refined product inventory) financing arrangements under the fair value option pursuant to ASC 825 and the fair value guidance provided by ASC 820, and recognize all changes in the fair value in cost of materials and other in the accompanying statements of income. See Notes 10 and 13 for further discussion.
Environmental Credits and Related Regulatory Obligations
As part of our refining operations, we generate certain regulatory environmental credit obligations due to the U.S. Environmental Protection Agency (“EPA”) or other regulatory agencies. Additionally, we may generate, during the operation of our refining or other activities, or purchase on a market, environmental credits for purposes of ultimately meeting expected environmental credit obligations. These resultant net environmental credit obligations are accounted for under ASC 825. For those net credit obligations where (1) there are consistently available observable market inputs or market-corroborated inputs; and (2) there continues to be (or is reasonably expected to be) sustained liquidity in the applicable credits market, we generally apply the fair value option, as available pursuant to ASC 825. We recognize a current liability at the end of each reporting period in which we do not have sufficient environmental credits to cover the current environmental credits obligation (a “deficit”), and we recognize a current asset at the end of each reporting period in which we have generated or acquired environmental credits meeting our recognition criteria in excess of our current environmental credits obligation (a “surplus”). Any obligation would be measured at fair value either directly through the observable inputs or indirectly through the market-corroborated inputs. The net cost of environmental credits used each period as well as changes to fair value attributable to our environmental credit obligations are charged to cost of materials and other in the consolidated statements of income.
Our environmental credit obligations predominantly relate to EPA’s Renewable Fuel Standard - 2 ("RFS-2"), which requires that certain refiners generate environmental credits, called Renewable Identification Numbers ("RINs"), by blending renewable fuels into the fuel products they produce, or else purchasing RINs on the market, and that such RINs shall be used to satisfy the related environmental credit obligation. Each of our refineries is an obligated party under RFS-2. To the extent that any of our refineries is unable to blend or produce renewable fuels or generate or obtain sufficient RINs, it must purchase RINs to satisfy its annual requirement ("RINs Obligation"). To the extent that we have purchased RINs or transferred RINs to our refineries, each refinery’s RINs Obligation may be a surplus or deficit at the end of each reporting period (their respective “Net RINs Obligation”). Because our Net RINs Obligations exceed the RINs we are able to generate annually on a consolidated basis, and because we have the legal ability to transfer RINs generated or purchased through any of our entities to our obligated parties as needed, we view and manage the Company’s individual Net RINs Obligations, as well as any non-obligated party RINs holdings, on a consolidated basis. Therefore, the sum of our individual obligated parties’ Net RINs Obligations as well as RINs held by our non-obligated parties which meet our recognition criteria, comprises the Company’s “Consolidated Net RINs Obligation.” The Consolidated Net RINs Obligation may be a surplus ("Consolidated Net RIN surplus") or deficit ("Consolidated Net RIN deficit") at the end of each reporting period depending on the amount of RINs held on a consolidated basis and the amount owed to the EPA. When there is a Consolidated Net RIN deficit, we have elected to apply the fair value option using the fair value guidance provided by ASC 820, as the individual obligation relating to a specific category and vintage requirements under RFS-2 comprising our Consolidated Net RINs deficit are subject to market risk and meet the criteria set forth above. To the extent the obligations are measured at fair value they are categorized as Level 2, either directly through observable inputs or indirectly through market-corroborated inputs, and gains (losses) related to changes in fair value are recorded as a component of cost of materials and other in the condensed consolidated statements of income. When there is a Consolidated Net RIN surplus, we value the asset at historical cost under the inventory method.
Recognition of production-related RINs Obligation expense, charged to cost of materials and other in the consolidated statements of income, reflects the accrual of our Consolidated Net RINs Obligation based on the current period production using current market price of RINs. We record fair value adjustments to the RINs Obligation to reflect the ending market price of the underlying RINs relating to RINs Obligation
incurred on previous production that is still outstanding. We also may have changes in fair value attributable to changes in other observable market inputs, such as changes in volumetric expectations for obligation years where the volumetric rates have not yet been enacted. Therefore, fair value adjustments represent adjustments for changes in observable inputs from what they were when we initially incurred and recorded the obligation.
Other Related Transactions
From time to time, Delek enters into future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. These future RINs commitment contracts meet the definition of derivative instruments under ASC 815, and are measured at fair value based on quoted prices from an independent pricing service. Changes in the fair value of these future RINs commitment contracts are recorded in cost of materials and other on the consolidated statements of income. See Note 12 for further information.
Additionally, from time to time, we may elect to sell surplus environmental credits and contemporaneously enter into a corresponding obligation to repurchase substantially identical environmental credits at a future date to provide an additional source of short-term financing and to take advantage of market liquidity for holdings that are not currently required for operations. We account for such transactions as product financing arrangements. In such cases, the sale is not recognized, but rather the proceeds are treated as product financing proceeds where a corresponding product financing obligation is recorded, while the subsequent repurchase is treated as repayment of the product financing obligation, with the difference recorded as interest expense over the intervening period. Such transactions are included in our cash flows from financing transactions.
Self-Insurance Reserves
Delek has varying deductibles or self-insured retentions on our workers’ compensation, general liability, automobile liability insurance and medical claims for certain employees with coverage above the deductibles or self-insured retentions in amounts management considers adequate. We maintain an accrual for these costs based on claims filed and an estimate of claims incurred but not reported. Differences between actual settlements and recorded accruals are recorded in the period such differences are identified.
Environmental Expenditures
It is Delek's policy to accrue environmental and clean-up related costs of a non-capital nature when it is both probable that a liability has been incurred and the amount can be reasonably estimated. Environmental liabilities represent the current estimated costs to investigate and remediate contamination at sites where we have environmental exposure. This estimate is based on assessments of the extent of the contamination, the selected remediation technology and review of applicable environmental regulations, typically considering estimated activities and costs for 15 years, and up to 24 years if a longer period is believed reasonably necessary. Such estimates may require judgment with respect to costs, time frame and extent of required remedial and clean-up activities. Accruals for estimated costs from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study and include, but are not limited to, costs to perform remedial actions and costs of machinery and equipment that are dedicated to the remedial actions and that do not have an alternative use. Such accruals are adjusted as further information develops or circumstances change. We discount environmental liabilities to their present value if payments are fixed or reliably determinable. Expenditures for equipment necessary for environmental issues relating to ongoing operations are capitalized. Provisions for environmental liabilities generally are recognized in operating expenses.
Changes in laws and regulations and actual remediation expenses compared to historical experience could significantly impact our results of operations and financial position. We believe the estimates selected, in each instance, represent our best estimate of future outcomes, but the actual outcomes could differ from the estimates selected.
Asset Retirement Obligations
Delek initially recognizes liabilities which represent the fair value of a legal obligation to perform asset retirement activities, including those that are conditional on a future event, when the amount can be reasonably estimated. If a reasonable estimate cannot be made at the time the liability is incurred, we record the liability when sufficient information is available to estimate the liability’s fair value.
In the refining segment, we have asset retirement obligations with respect to our refineries due to various legal obligations to clean and/or dispose of these assets at the time they are retired. In the logistics segment, these obligations relate to the required cleanout of the pipeline and terminal tanks and removal of certain above-grade portions of the pipeline situated on right-of-way property.
In order to determine fair value, management must make certain estimates and assumptions including, among other things, projected cash flows, a credit-adjusted risk-free rate and an assessment of market conditions that could significantly impact the estimated fair value of the asset retirement obligations. We believe the estimates selected, in each instance, represent our best estimate of future outcomes, but the actual outcomes could differ from the estimates selected.
Guarantees
We account for guarantees pursuant to the guidance in ASC 460, Guarantees. The fair value of a noncontingent guarantee is determined and recorded as a liability at the time the guarantee is contractually executed, and the initial liability is subsequently reduced as we are released from exposure under the guarantee. We may amortize the noncontingent guarantee liability over the relevant time period, if one exists, based on the facts and circumstances surrounding each type of guarantee, including whether the risk underlying the guarantee diminishes over time. Otherwise, we will record changes in the fair value of the liability as they occur and can be reasonably estimated and will reverse the fair value liability when there is no further exposure under the guarantee. Changes to the guarantee liability are recognized in the consolidated income statement on the line item that best represents the nature of the guarantee. When the contingent performance on a guarantee becomes probable and the liability can be reasonably estimated, we accrue an additional liability for the amount that such liability exceeds the carrying value of the noncontingent guarantee, based on the facts and circumstances at that time.
Revenue Recognition
The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or by providing services to a customer.
Refining
Revenues for products sold are recorded at the point of sale upon delivery of product, which is the point at which title to the product is transferred, the customer has accepted the product and the customer has significant risks and rewards of owning the product. We typically have a right to payment once control of the product is transferred to the customer. Transaction prices for these products are typically at market rates for the product at the time of delivery. Payment terms require customers to pay shortly after delivery and do not contain significant financing components.
We sell crude barrels through supply agreements predominantly in the gulf coast region. The transaction price for these products is based on contractual rates. Revenue is recognized based on consideration specified in such agreements when performance obligations are satisfied by transferring control of crude oil to the customer.
The transaction prices of our contracts with customers are either fixed or variable, with variable pricing generally based on various market indices. For our contracts that include variable consideration, we utilize the variable consideration allocation exception, whereby the variable consideration is only allocated to the performance obligations that are satisfied during the period. Refer to Note 4 for disclosure of our revenue disaggregated by segment, as well as a description of our reportable segment income.
Logistics
Revenues for products sold are generally recognized upon delivery of the product, which is when title and control of the product is transferred. Transaction prices for these products are typically at market rates for the product at the time of delivery. Service revenues are recognized as crude oil, intermediates, refined products, natural gas and water are shipped through, delivered by or stored in our pipelines, trucks, terminals and storage facility assets, as applicable, and as wastewater is recycled and disposed of. We do not recognize product revenues for these services as the product does not represent a promised good in the context of ASC 606, Revenue from Contracts with Customers ("ASC 606"). All service revenues are based on regulated tariff rates or contractual rates. Payment terms require customers to pay shortly after delivery and do not contain significant financing components.    
Credit Losses
Under ASC 326, Financial Instruments - Credit Losses ("ASC 326"), we apply the expected credit loss model for recognition and measurement of impairments in financial assets measured at amortized cost or at fair value through other comprehensive income including accounts receivables. The expected credit loss model is also applied for notes receivables and contractual holdbacks which are not accounted for at fair value through profit or loss. The loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses. If the credit risk on the financial asset has decreased significantly since initial recognition, the loss allowance for the financial asset is re-measured. Changes in loss allowances are recognized in profit and loss. For trade receivables, a simplified impairment approach is applied recognizing expected lifetime losses from initial recognition.
Cost of Materials and Other and Operating Expenses
For the refining segment, cost of materials and other includes the following:
the direct cost of materials (such as crude oil and other refinery feedstocks, refined petroleum products and blendstocks, and ethanol feedstocks and products) that are a component of our products sold;
costs related to the delivery (such as shipping and handling costs) of products sold;
costs related to our environmental credit obligations to comply with various governmental and regulatory programs (such as the cost of RINs as required by the EPA's Renewable Fuel Standard and emission credits under various cap-and-trade systems); and
gains and losses on our commodity derivative instruments.
Operating expenses for the refining segment include the costs to operate our refineries and biodiesel facilities, excluding depreciation and amortization. These costs primarily include employee-related expenses, energy and utility costs, catalysts and chemical costs, and repairs and maintenance expenses.
For the logistics segment, cost of materials and other includes the following:
all costs of purchased refined products, additives and related transportation of such products,
costs associated with the operation of our trucking assets, which primarily include allocated employee costs and other costs related to fuel, truck leases and repairs and maintenance, and
the cost of pipeline capacity leased from a third-party.
Operating expenses for the logistics segment include the costs associated with the operation of owned terminals and pipelines and terminalling expenses at third-party locations, excluding depreciation and amortization. These costs primarily include outside services, allocated employee costs, repairs and maintenance costs and energy and utility costs. Operating expenses related to the wholesale business are excluded from cost of sales because they primarily relate to costs associated with selling the products through our wholesale business.
Depreciation and amortization is separately presented in our statement of income and disclosed by reportable segment in Note 4.
Sales, Use and Excise Taxes
Delek's policy is to exclude from revenue all taxes assessed by a governmental authority, including sales, use and excise taxes, that are both imposed on and concurrent with a specific revenue-producing transaction and collected from a customer.
Deferred Financing Costs
Deferred financing costs associated with our revolving credit facilities are included in other non-current assets in the accompanying consolidated balance sheets. Deferred financing costs associated with our term loan facilities are included as a reduction to the associated debt balance in the accompanying consolidated balance sheets. These costs represent expenses related to issuing our long-term debt and obtaining our lines of credit and are amortized ratably over the remaining term of the respective financing when it is not materially different from the effective interest method and included in interest expense in the accompanying consolidated statements of income. See Note 11 for further information.
Leases
In accordance with ASC 842-20, Leases - Lessee ("ASC 842-20"), we classify leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that are highly specialized or allow us to substantially utilize or pay for the entire asset over its useful life. All other leases are classified as operating leases.
Delek leases land, buildings and various equipment under primarily operating lease arrangements, most of which provide the option, after the initial lease term, to renew the leases. Some of these lease arrangements include fixed lease rate increases, while others include lease rate increases based upon such factors as changes, if any, in defined inflationary indices.
For all leases that include fixed rental rate increases, these are included in our fixed lease payments. Our leases may include variable payments, based on changes in price or other indices, that are expensed as incurred.
Delek calculates the total lease expense for the entire noncancelable lease period, considering renewals for all periods for which it is reasonably certain to be exercised, and records lease expense on a straight-line basis in the accompanying consolidated statements of income. Accordingly, a lease liability is recognized for these leases and is calculated to be the present value of the fixed lease payments, as defined by ASC 842-20, using a discount rate based on our incremental borrowing rate. A corresponding right-of-use asset is recognized based on the lease liability and adjusted for certain costs and prepayments. The Company does not present finance lease right-of-use assets and lease liabilities separately on the statement of financial position. Finance lease right-of-use assets are included in Other non-current assets. The current portion of finance lease liabilities is included in Accrued expenses and other current liabilities, and the non-current portion is included in Other long-term liabilities. The right-of-use asset is amortized over the noncancelable lease period, considering renewals for all periods for which it is reasonably certain to be exercised. For substantially all classes of underlying assets, we have elected the practical expedient not to
separate lease and non-lease components, which allows us to combine the components if certain criteria are met. See Note 25 for further information.
Income Taxes
Income taxes are accounted for under the provisions of ASC 740, Income Taxes ("ASC 740"). This standard generally requires Delek to record deferred income taxes for the differences between the book and tax basis of its assets and liabilities, which are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred income tax expense or benefit represents the net change during the year in our deferred income tax assets and liabilities, exclusive of the amounts held in other comprehensive income.
ASC 740 also prescribes a comprehensive model for how companies should recognize, measure, present and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return and prescribes the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Finally, ASC 740 requires an annual tabular roll-forward of unrecognized tax benefits.
On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted in the U.S. The OBBBA includes significant provisions, such as the permanent extension of 100% bonus depreciation, restoration of an EBITDA-based limitation for business interest expense, and immediate expensing of domestic research and experimentation expenditures. The legislation has multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027. We have recognized the effects of the OBBBA provisions in our financial results to the extent they are applicable to the year ended December 31, 2025. We will continue to evaluate the potential future impacts of these legislative changes as additional guidance becomes available.
Equity-Based Compensation
ASC 718, Compensation - Stock Compensation ("ASC 718"), requires the cost of all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement and establishes fair value as the measurement objective in accounting for share-based payment arrangements. ASC 718 requires the use of a valuation model to calculate the fair value of stock-based awards on the date of grant. Delek uses the Black-Scholes-Merton option-pricing model to determine the fair value of stock option and stock appreciation right ("SARs") awards.
Restricted stock units ("RSUs") are valued based on the fair market value of the underlying stock on the date of grant. Performance-based RSUs ("PRSUs") which include a market condition based on the Company's total shareholder return over the performance period are valued using a Monte-Carlo simulation model. We record compensation expense for these awards based on the grant date fair value of the award, recognized ratably over the measurement period. Vested RSUs and PRSUs are not issued until the minimum statutory withholding requirements have been remitted to us for payment to the taxing authority. As a result, the actual number of shares accounted for as issued may be less than the number of RSUs vested, due to any withholding amounts which have not been remitted.
We generally recognize compensation expense related to stock-based awards with graded or cliff vesting on a straight-line basis over the vesting period. It is our practice to issue new shares when share-based awards are exercised. Our equity-based compensation expense includes estimates for forfeitures and volatility based on our historical experience. If actual forfeitures differ from our estimates, we adjust equity-based compensation expense accordingly.
Postretirement Benefits
In connection with the acquisition of the outstanding common stock of Alon on July 1, 2017 (the "Delek/Alon Merger"), we assumed defined benefit pension and postretirement medical plans for certain former Alon employees. We recognize the underfunded status of our defined benefit pension and postretirement medical plans as a liability. Changes in the funded status of our defined benefit pension and postretirement medical plans are recognized in other comprehensive income in the period when the changes occur. The funded status represents the difference between the projected benefit obligation and the fair value of the plan assets. The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of assumed future salary increases. Plan assets are measured at fair value. We use December 31 of each year, or more frequently as necessary, as the measurement date for plan assets and obligations for all of our defined benefit pension and postretirement medical plans. We straight-line amortize prior service costs and actuarial gains and losses over the average future service of members expected to receive benefits and use a 10% corridor in regards to the actuarial gains and losses. In 2025, we terminated the Alon USA Pension Plan by purchasing annuity contracts or making lump sum payments, at the discretion of the plan participants, and settled the majority of our existing pension obligations. See Note 23 for more information regarding our postretirement benefits.
The service cost component of net periodic benefit is included as part of general and administrative expenses in the accompanying consolidated statements of income. The other components of net periodic benefit are included as part of other income, net in the accompanying consolidated statements of income.
New Accounting Pronouncements Adopted During 2025
ASU 2023-09, Income Taxes(Topic 740): Improvements to Income Tax Disclosures
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09 Income Taxes(Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The standard is intended to enhance the transparency and decision usefulness of income tax disclosures. ASU 2023-09 requires disaggregated information about a reporting entity's effective tax rate reconciliation as well as information on income taxes paid. The amendments in this ASU are effective for annual periods beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The adoption did not affect our financial position or our results of operations, but resulted in additional disclosures.
Accounting Pronouncements Not Yet Adopted
ASU 2025-12, Codification Improvements
In December 2025, The FASB issued ASU 2025-12 Codification Improvements ("ASU 2025-12"). This update addresses suggestions received from stakeholders regarding the Accounting Standards Codification and makes other incremental improvements to U.S. GAAP. The update represents changes to the Codification that clarify, correct errors in or make other improvements to a variety of topics that are intended to make it easier to understand and apply. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026 and interim periods within those fiscal years. Entities are required to apply the amendments to ASC 260 retrospectively. All other amendments may be applied prospectively or retrospectively. Early adoption is permitted. The adoption of ASU 2025-12 will not affect our financial position or our results of operations, but could impact disclosures.
ASU 2025-11, Interim Reporting (Topic 270) Narrow-Scope Improvements
In December 2025, The FASB issued ASU 2025-11 Interim Reporting (Topic 270) Narrow-Scope Improvements ("ASU 2025-11"), which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to Topic 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The adoption of ASU 2025-11 will not affect our financial position or our results of operations, but could impact disclosures.
ASU 2025-03, "Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a VIE
In May 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in a VIE ("ASU 2025-05"). This standard clarifies the guidance in determining the accounting acquirer in a business combination effected primarily by exchanging equity interests when the acquiree is a VIE that meets the definition of a business. The standard is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted, and the standard is to be applied prospectively to acquisitions after the adoption date. The adoption of ASU 2025-03 will not affect our financial position or our results of operations, but could impact future business combinations.
ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40) ("ASU 2024-03"). ASU 2024-03 requires disaggregation of expenses into specific categories such as purchase of inventory, employee compensation, depreciation, and intangible asset amortization, by relevant expense caption on the statement of operations. This update is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted on either a prospective or retrospective basis. The adoption will not affect our financial position or our results of operations, but will result in additional disclosures.
v3.25.4
Acquisitions
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisitions Acquisitions
Gravity Acquisition
On January 2, 2025, Delek Logistics purchased 100% of the limited liability company interests in Gravity Water Intermediate Holdings LLC from Gravity Water Holdings LLC (the "Seller") related to the Seller's water disposal and recycling operations in the Permian Basin and the Bakken (the “Gravity Acquisition”) for total consideration of $300.8 million, subject to customary adjustments for net working capital. The purchase price was comprised of $209.3 million in cash consisting of a cash deposit of $22.8 million paid in December 2024 upon execution of the purchase agreement and $186.5 million paid at closing on January 2, 2025, and 2,175,209 of Delek Logistics’ common units.
For the year ended December 31, 2025, we incurred $5.0 million in incremental direct acquisition and integration costs that principally consist of legal, advisory, and other professional fees. Such costs are included in general and administrative expenses in the accompanying consolidated statements of income and comprehensive income.
Our consolidated financial statements and operating results reflect the Gravity Acquisition operations beginning January 2, 2025. Our results of operations included revenue and net income of $90.1 million and $29.2 million, respectively, for the period from January 2, 2025, through December 31, 2025, related to these operations.
This acquisition was accounted for using the acquisition method of accounting, whereby the purchase price is measured at acquisition date fair value of assets acquired and liabilities assumed.
Determination of Purchase Price
The table below presents the purchase price (in millions):
Base purchase price:$291.6 
Plus: Adjusted Net Working Capital (as defined in the Gravity Acquisition Agreement)
3.8 
Plus: Various closing adjustments
5.4 
Adjusted purchase price$300.8 
Cash paid $209.3 
Fair value of common units issued (1)
91.5 
Purchase price$300.8 
(1)The increase from the $85.0 million base purchase price outlined in the purchase agreement for the common unit consideration was driven by an appreciation in the common unit price.
Purchase Price Allocation
The following table summarizes the fair values of assets acquired and liabilities assumed in the Gravity Acquisition as of January 2, 2025 (in millions):
Assets acquired:
Cash and cash equivalents$5.3 
Accounts receivables16.4 
Inventories1.8 
Other current assets1.7 
Property, plant and equipment191.5 
Operating lease right-of-use assets0.1 
Other intangibles (1)
98.2 
Other non-current assets0.1 
Total assets acquired315.1 
Liabilities assumed:
Accounts payable2.5 
Accrued expenses and other current liabilities5.7 
Current portion of operating lease liabilities0.1 
Asset retirement obligations6.0 
Total liabilities assumed14.3 
Fair value of net assets acquired$300.8 
(1)The acquired intangible assets amount includes the following identified intangibles:
Customer relationship intangible that is subject to amortization with a fair value of $66.3 million, which will be amortized over approximately 32 years.
Rights-of-way intangibles are valued at $31.9 million, the majority of which have an indefinite life.
The fair value of property, plant and equipment was based on the combination of the cost and market approaches. Key assumptions in the cost approach include determining the replacement cost by evaluating recently published data and adjusting replacement cost for physical deterioration, functional and economic obsolescence. We used the market approach to measure the value of certain assets through an analysis of recent sales or offerings of comparable properties.
Customer relationships were valued using the income approach, with essential assumptions including projected revenues from these relationships, attrition rates, operating margins, and discount rates.
The fair values discussed above were based on significant inputs that are not observable in the market and, therefore, represent Level 3 measurements. For all other current assets and payables, their fair values were considered equivalent to their carrying amounts due to their short-term nature.
Fair Value Adjustments
During the year ended December 31, 2025, the Partnership recorded the following fair value adjustments to the preliminary purchase price allocation, based on new information about facts and circumstances that existed as of the acquisition date:
Balance Sheet DescriptionPreliminary ValueFinal ValueChange
Property, plant and equipment$208.3 $191.5 $(16.8)
Other intangibles$82.6 $98.2 $15.6 
Asset retirement obligations$7.2 $6.0 $(1.2)
Unaudited Pro Forma Financial Information
The following table summarizes the unaudited pro forma financial information of the Company assuming the Gravity Acquisition had occurred on January 1, 2024. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to this acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense associated with revolving credit facility borrowings incurred in connection with this acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair value of the acquired customer relationship intangible and, (iv) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of this acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had this acquisition been effective as of the date presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information.
Year Ended December 31,
(in millions)20252024
Net revenues$10,722.9 $11,970.5 
Income (loss) from continuing operations, net of tax$(17.9)$(633.1)
H2O Midstream
On September 11, 2024, Delek Logistics completed the acquisition of 100% of the limited liability company interests in H2O Midstream Intermediate, LLC, H2O Midstream Permian LLC, and H2O Midstream LLC from H2O Midstream Holdings, LLC, which included water disposal and recycling operations in the Midland Basin in Texas for total consideration of $229.7 million, subject to customary adjustments for net working capital ("H2O Midstream Acquisition"). The purchase price was comprised of approximately $159.7 million in cash and $70.0 million of Delek Logistics’ preferred units. See Note 7 for further information on the Preferred Units. The cash portion was financed through a combination of cash on hand and borrowings under the Delek Logistics' Credit Facility (as defined in Note 11).
This acquisition was accounted for using the acquisition method of accounting, whereby the purchase price is measured at acquisition date fair value of assets acquired and liabilities assumed.
Determination of Purchase Price
The table below represents the purchase price (in millions):
Base purchase price:$230.0 
Less: Adjusted Net Working Capital (as defined in the H2O Purchase Agreement)
(2.6)
Plus: Various closing adjustments
2.3 
Adjusted purchase price$229.7 
Cash paid159.7 
Fair value of Preferred Units issued70.0 
Purchase price$229.7 
Purchase Price Allocation
The following table summarizes the fair values of assets acquired and liabilities assumed in the H2O Midstream Acquisition as of September 11, 2024 (in millions):
Assets acquired:
Accounts receivables$6.7 
Inventories2.4 
Other current assets0.9 
Property, plant and equipment172.3 
Operating lease right-of-use assets2.1 
Other intangibles (1)
59.5 
Total assets acquired243.9 
Liabilities assumed:
Accounts payable1.8 
Accrued expenses and other current liabilities7.0 
Current portion of operating lease liabilities0.3 
Asset retirement obligations4.9 
Operating lease liabilities, net of current portion0.2 
Total liabilities assumed14.2 
Fair value of net assets acquired$229.7 
(1)The acquired intangible assets amount includes the following identified intangibles:
Customer relationship intangible that is subject to amortization with a fair value of $26.3 million, which will be amortized over a 13.4 years useful life.
Rights-of-way intangibles are valued at $28.5 million, which have an indefinite life.
Favorable supply contract intangible that is subject to amortization with a fair value of $4.8 million, which will be amortized over a 4.8 years useful life.
The fair value of property, plant and equipment was based on the combination of the cost and market approaches. Key assumptions in the cost approach include determining the replacement cost by evaluating recently published data and adjusting replacement cost for physical deterioration, functional and economic obsolescence. We used the market approach to measure the value of certain assets through an analysis of recent sales or offerings of comparable properties.
Customer relationships were valued using the income approach, with essential assumptions including projected revenues from these relationships, attrition rates, operating margins, and discount rates.
The fair values discussed above were based on significant inputs that are not observable in the market and, therefore, represent Level 3 measurements.
The fair values of all other current assets and payables were considered equivalent to their carrying values due to their short-term nature.
Unaudited Pro Forma Financial Information
The following table summarizes the unaudited pro forma financial information of the Company assuming the H2O Midstream Acquisition had occurred on January 1, 2023. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to the H2O Midstream Acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense associated with revolving credit facility borrowings incurred in connection with the H2O Midstream Acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair values of acquired customer relationship intangibles and (iv) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of the H2O Midstream Acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had the H2O Midstream Acquisition been effective as of the dates presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information.
Year Ended December 31,
(in millions)20242023
Net revenues$11,896.8 $16,553.9 
(Loss) income from continuing operations, net of tax$(510.1)$35.6 
By acquiring Gravity and H20 Midstream, we intend to increase third-party revenue streams, diversify our customer and product mix, and expand our footprint in the Midland and Bakken basins, aligning with our strategic growth objectives.
v3.25.4
Segment Data
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Data Segment Data
Prior to July 2024, we aggregated our operating units into three reportable segments: Refining, Logistics and Retail. However, on July 31, 2024, Delek entered into the Retail Purchase Agreement to sell the Retail Stores, which consisted of the entire retail segment, to FEMSA. As a result of the Retail Purchase Agreement, we met the requirements of ASC 205-20 and ASC 360, to report the results of the Retail Stores as discontinued operations and to classify the Retail Stores as a group of discontinued operations assets. The Retail Transaction closed on September 30, 2024. Operations that are not specifically included in the reportable segments are included in Corporate, Other and Eliminations, which consist of the following:
our corporate activities;
results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 12); and
intercompany eliminations.
During the second quarter 2024, we realigned our reportable segments for financial reporting purposes to reflect changes in the manner in which our chief operating decision maker, or CODM, assesses financial information for decision-making purposes. The change represents reporting the operating results of our 50% interest in a joint venture that owns asphalt terminals located in the southwestern region of the U.S. within the refining segment. Prior to this change, these operating results were reported as part of corporate, other and eliminations. While this reporting change did not change our consolidated results, segment data for previous years has been restated and is consistent with the current year presentation throughout the financial statements and the accompanying notes.
On August 5, 2024, we contributed all of our 50% investment in W2W Holdings LLC ("HoldCo") which included our 15.6% indirect interest in the WWP joint venture and related joint venture indebtedness, to a subsidiary of Delek Logistics. The operating results of HoldCo are now reported in our Logistics segment. Previously, they were reported as part of corporate, other and eliminations.
The disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company defines its segments based on how internally reported information is regularly reviewed by its CODM to analyze financial performance, make decisions and allocate resources. The CODM is a combination of the chief executive officer and chairman of the board of directors. The CODM evaluates performance based upon EBITDA attributable to Delek. The CODM considers budget to actual variances on a monthly basis when making decisions about the allocation of operating and capital resources to each segment. EBITDA attributable to Delek is an important measure used by management to evaluate the financial performance of our core operations. As of the fourth quarter of 2025, we define EBITDA attributable to Delek for any period as net income (loss) attributable to Delek plus interest expense, income tax expense (benefit), depreciation, amortization, and proportional interest, taxes, depreciation and amortization of equity method investments. Segment EBITDA should not be considered a substitute for results prepared in accordance with U.S. GAAP and should not be considered alternatives to net income (loss), which is the most directly comparable financial measure to EBITDA that is in accordance with U.S. GAAP. Segment EBITDA, as determined and measured by us, should also not be compared to similarly titled measures reported by other companies.
Assets by segment are not a measure used to assess the performance of the Company by the CODM and thus are not disclosed.
Refining Segment
The refining segment processes crude oil and other feedstocks for the manufacture of transportation motor fuels, including various grades of gasoline, diesel fuel and aviation fuel, asphalt and other petroleum-based products that are distributed through owned and third-party product terminals. The refining segment includes the following:
Tyler, Texas refinery (the "Tyler refinery");
El Dorado, Arkansas refinery (the "El Dorado refinery");
Big Spring, Texas refinery (the "Big Spring refinery"); and
Krotz Springs, Louisiana refinery (the "Krotz Springs refinery").
As of December 31, 2025, the refining segment also owns three biodiesel facilities involved in the production of biodiesel fuels and related activities, located in Crossett, Arkansas, Cleburne, Texas and New Albany, Mississippi. During the second quarter of 2024, we made the decision to idle the biodiesel facilities, while exploring viable and sustainable alternatives. See Note 20 for further information. In addition, the refining segment includes our wholesale crude operations and our 50% interest in a joint venture that owns asphalt terminals located in the southwestern region of the U.S.
The refining segment's petroleum-based products are marketed primarily in the south central and southwestern regions of the United States. This segment also ships and sells gasoline into wholesale markets in the southern and eastern United States. In addition, the segment sells motor fuels through its wholesale distribution network on an unbranded basis.
Logistics Segment
Our logistics segment owns and operates crude oil, refined products and natural gas logistics and marketing assets as well as water disposal and recycling assets. The logistics segment generates revenue by charging fees for gathering, transporting and storing crude oil and natural gas, marketing, distributing, transporting and storing intermediate and refined products and disposing and recycling water in select regions of the southern United States, the Midland Basin in Texas, the Delaware Basin in New Mexico and West Texas for our refining segment and third parties, and sales of wholesale products in the West Texas market. The operating results and assets acquired in the H2O Midstream Acquisition have been included in the logistics segment beginning on September 11, 2024. The operating results and assets acquired in the Gravity Acquisition have been included in the logistics segment beginning on January 2, 2025.
Significant Inter-segment Transactions
All inter-segment transactions have been eliminated in consolidation and consists primarily of the following:
logistics segment service fee revenue under service agreements with the refining segment based on the number of gallons sold and to share a portion of the margin achieved in return for providing marketing, sales and customer services;
logistics segment sales of wholesale finished product to our refining segment; and
logistics segment crude transportation, terminalling and storage fee revenue from our refining segment for the utilization of pipeline, terminal and storage assets.
Business Segment Operating Performance
The following is a summary of business segment operating performance as measured by EBITDA attributable to Delek for the year ended indicated (in millions):
 Year Ended December 31, 2025
(In millions)RefiningLogistics Total
Net revenues (excluding intercompany fees and revenues)$10,209.1 $513.8 $10,722.9 
Inter-segment fees and revenues342.2 499.5 841.7 
Total segment revenues$10,551.3 $1,013.3 $11,564.6 
Elimination of inter-segment revenue(841.7)
Total consolidated revenues$10,722.9 
Cost of materials and other9,157.4 509.3 
Operating expenses614.6 168.4 
General and administrative expenses13.6 28.6 
Proportional EBITDA of equity-method investments(30.7)(88.1)
Other segment items(3)
(7.0)(0.5)
Segment EBITDA attributable to Delek$803.4 $395.6 $1,199.0 
Reconciling items to net loss attributable to Delek
Corporate expenses, eliminations and other (1)
456.5 
Proportional interest, taxes, depreciation and amortization of equity-method investments29.0 
Depreciation and amortization397.8 
Interest expense, net345.3 
Income tax benefit(6.8)
Net loss attributable to Delek$(22.8)
Year Ended December 31, 2025
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$270.0 $138.0 $(10.2)$397.8 
Interest expense, net$182.6 $66.8 $95.9 $345.3 
Income from equity method investments$(28.0)$(61.8)$0.3 $(89.5)
Capital spending (excluding business combinations) (2)
$215.6 $274.4 $31.7 $521.7 
 Year Ended December 31, 2024
(In millions)RefiningLogisticsTotal
Net revenues (excluding intercompany fees and revenues)$11,142.4 $422.8 $11,565.2 
Inter-segment fees and revenues 640.6 517.8 1,158.4 
Total segment revenues$11,783.0 $940.6 $12,723.6 
Elimination of inter-segment revenue(871.4)
Total consolidated revenues$11,852.2 
Cost of materials and other11,147.4 483.7 
Operating expenses596.6 122.7 
General and administrative expenses15.2 36.0 
Proportional EBITDA of equity-method investments(32.9)(59.1)
Other segment items(3)(4)
213.0 (1.2)
Segment EBITDA attributable to Delek$(156.3)$358.5 $202.2 
Reconciling items to net loss attributable to Delek
Corporate expenses, eliminations and other (1)
165.5 
Proportional interest, taxes, depreciation and amortization of equity-method investments17.5 
Depreciation and amortization374.5 
Interest expense, net313.0 
Income tax benefit(107.9)
Net loss attributable to Delek$(560.4)
Year Ended December 31, 2024
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$265.5 $102.8 $6.2 $374.5 
Interest expense, net$81.4 $103.1 $128.5 $313.0 
Income from equity method investments$(31.2)$(43.3)$(17.7)$(92.2)
Capital spending (excluding business combinations) (2)
$266.1 $140.0 $26.6 $432.7 
 Year Ended December 31, 2023
(In millions)RefiningLogisticsTotal
Net revenues (excluding intercompany fees and revenues)$15,578.1 $456.6 $16,034.7 
Inter-segment fees and revenues828.8 563.8 1,392.6 
Total segment revenues$16,406.9 $1,020.4 $17,427.3 
Elimination of inter-segment revenue(960.1)
Total consolidated revenues$16,467.2 
Cost of materials and other15,242.3 532.6 
Operating expenses619.2 118.1 
General and administrative expenses31.2 24.8 
Proportional EBITDA of equity-method investments(33.8)(38.2)
Other segment items(3)(4)
(14.6)13.3 
Segment EBITDA attributable to Delek$562.6 $369.8 $932.4 
Reconciling items to net income attributable to Delek
Corporate expenses, eliminations and other (1)
249.4 
Proportional interest, taxes, depreciation and amortization of equity-method investments8.7 
Depreciation and amortization339.5 
Interest expense, net318.0 
Income tax benefit(3.0)
Net income attributable to Delek$19.8 
Year Ended December 31, 2023
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$234.2 $92.4 $12.9 $339.5 
Interest expense, net$42.3 $143.2 $132.5 $318.0 
Income from equity method investments$(31.9)$(31.4)$(22.9)$(86.2)
Capital spending (2)
$246.9 $81.3 $31.1 $359.3 
(1) Corporate expenses, eliminations and other represents corporate costs that are not allocated to the operating segments, inter-segment cost eliminations, and other unallocated shared service functions. “Corporate expenses, eliminations and other” are included in the tables above to reconcile total Segment EBITDA attributable to Delek to the Company’s net (loss) income attributable to Delek.
(2) Capital spending includes additions on an accrual basis. Capital spending excludes capital spending associated with the Retail Stores of $14.0 million and $29.8 million during the years ended December 31, 2024 and 2023, respectively.
(3) Other segment items include insurance proceeds, asset impairment, other operating (income) expense, net, and other (income) expense, net.
(4) For the year ended December 31, 2024, includes a $212.2 million goodwill impairment charge and a $22.1 million impairment charge related to the idling of the biodiesel facilities for the Refining segment and a $9.2 million impairment charge related to certain pipeline assets for Corporate, Other and Eliminations. For the year ended December 31, 2023, includes a $23.1 million right-of-use asset impairment charge for Corporate, Other and Eliminations and a $14.8 million goodwill impairment charge for the Logistics segment. Refer to Note 17 - Goodwill and Intangible Assets and Note 20 - Restructuring and Other Charges for further information.
v3.25.4
Discontinued Operations
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations Discontinued Operations
On July 31, 2024, a wholly-owned subsidiary of Delek entered into the Retail Purchase Agreement with a subsidiary of FEMSA. Under the terms of the Retail Purchase Agreement, Delek agreed to sell, and FEMSA agreed to purchase, 100% of the equity interests in four of Delek’s wholly-owned subsidiaries that owned and operated 249 Retail Stores under the Delek US Retail brand. As a result of the Retail Purchase Agreement, we met the requirements of ASC 205-20 and ASC 360, to report the results of the Retail Stores as discontinued operations and to classify the Retail Stores as a group of discontinued operations assets. The fair value assessment of the Retail Stores as of July 31, 2024, did not result in an impairment. We ceased depreciation of these assets as of July 31, 2024. The Retail Transaction closed on September 30, 2024, and we received total cash consideration of $390.2 million including the purchase of inventory and other customary adjustments under the Retail Purchase Agreement for indebtedness. The Retail Transaction resulted in a gain on sale of the Retail Stores, before income tax, of $97.5 million.
The Retail Transaction includes a long-term agreement whereby Delek will sell to FEMSA certain motor fuel products for use at the Retail Stores. Pursuant to such agreement, FEMSA is provided with a cost sharing arrangement. The cost sharing arrangement resulted in a $36.0 million obligation. The associated obligation bears interest and must be fully exhausted after six years from the close of the sale. At December 31, 2025, the remaining obligation was $31.9 million.
Once the Retail Stores were identified as assets held for sale, the operations associated with these properties qualified for reporting as discontinued operations. Accordingly, the operating results, net of tax, from discontinued operations are presented separately in Delek’s consolidated statements of income and the notes to the consolidated financial statements have been adjusted to exclude the discontinued operations. Components of amounts reflected in income from discontinued operations are as follows (in millions):
Year Ended December 31,
202520242023
Net revenues$— $612.0 $882.7 
Cost of material and other0.5 (498.7)(719.2)
Operating expenses(3.5)(81.3)(102.1)
General and administrative expenses— (15.6)(14.4)
Depreciation and amortization— (9.0)(12.1)
Other operating income, net1.0 0.3 
Interest expense, net— (0.1)(0.2)
Other income, net— 0.1 0.2 
Gain on sale of Retail Stores— 97.5 — 
(Loss) Income from discontinued operations before taxes(3.0)105.9 35.2 
Income tax (benefit) expense(0.6)28.7 8.1 
(Loss) income from discontinued operations, net of tax$(2.4)$77.2 $27.1 
v3.25.4
Earnings (Loss) Per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share Earnings (Loss) Per Share
Basic earnings (loss) per share (or "EPS") is computed by dividing net income (loss) by the weighted average common shares outstanding. Diluted earnings (loss) per share is computed by dividing net income (loss), as adjusted for changes to income that would result from the assumed settlement of the dilutive equity instruments included in diluted weighted average common shares outstanding, by the diluted weighted average common shares outstanding. For all periods presented, we have outstanding various equity-based compensation awards that are considered in our diluted EPS calculation (when to do so would be dilutive), and is inclusive of awards disclosed in Note 21 to these consolidated financial statements. For those instruments that are indexed to our common stock, they are generally dilutive when the market price of the underlying indexed share of common stock is in excess of the exercise price.
The following table sets forth the computation of basic and diluted earnings per share.
(In millions, except share and per share data)Year Ended December 31,
2025
2024
2023
Numerator:
Numerator for EPS - continuing operations
Net income (loss) from continuing operations$45.7 $(598.1)$19.6 
Less: Income from continuing operations attributed to non-controlling interests66.1 39.5 26.9 
Numerator for basic and diluted EPS from continuing operations attributable to Delek$(20.4)$(637.6)$(7.3)
Numerator for EPS - discontinued operations
(Loss) income from discontinued operations, including gain on sale of discontinued operations$(3.0)$105.9 $35.2 
Less: Income tax (benefit) expense(0.6)28.7 8.1 
(Loss) income from discontinued operations, net of tax$(2.4)$77.2 $27.1 
Denominator:
Weighted average common shares outstanding (denominator for basic EPS)60,703,554 63,882,219 65,406,089 
Dilutive effect of stock-based awards— — — 
Weighted average common shares outstanding, assuming dilution (denominator for diluted EPS)60,703,554 63,882,219 65,406,089 
EPS:
Basic (loss) income per share:
(Loss) income from continuing operations$(0.34)$(9.98)$(0.11)
(Loss) income from discontinued operations(0.04)1.21 0.41 
Total basic (loss) income per share$(0.38)$(8.77)$0.30 
Diluted (loss) income per share:
(Loss) income from continuing operations$(0.34)$(9.98)$(0.11)
(Loss) income from discontinued operations(0.04)1.21 0.41 
Total diluted (loss) income per share$(0.38)$(8.77)$0.30 
The following equity instruments were excluded from the diluted weighted average common shares outstanding because their effect would be anti-dilutive:
Antidilutive stock-based compensation (because average share price is less than exercise price)1,125,933 2,116,047 1,718,880 
Antidilutive due to loss1,339,662 467,499 569,212 
Total antidilutive stock-based compensation2,465,595 2,583,546 2,288,092 
v3.25.4
Delek Logistics
12 Months Ended
Dec. 31, 2025
Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]  
Delek Logistics Delek Logistics
Delek Logistics is a publicly traded limited partnership formed by Delek in 2012 that owns and operates crude oil, refined products and natural gas logistics and marketing assets as well as water disposal and recycling assets. Many of Delek Logistics' assets are integral to Delek’s refining and marketing operations. As of December 31, 2025, we owned a 63.3% interest in Delek Logistics, consisting of 33,868,203 common limited partner units and the non-economic general partner interest. The limited partner interests in Delek Logistics not owned by us are reflected in net income attributable to non-controlling interest in the accompanying consolidated statements of income and in non-controlling interest in subsidiaries in the accompanying consolidated balance sheets. In September 2024, we recorded a redeemable non-controlling interest related to Delek Logistics’ preferred units. The Delek Logistics' preferred units were redeemed in October 2024.
Acquisition
On January 2, 2025, Delek Logistics completed the Gravity Acquisition in which it acquired water disposal and recycling operations in the Permian Basin and the Bakken for total consideration of $300.8 million, subject to customary adjustments for net working capital. See Note 3 - Acquisitions for additional information.
On September 11, 2024, Delek Logistics completed the H2O Midstream Acquisition, in which it acquired water disposal and recycling operations, in the Midland Basin in Texas for total consideration of $229.7 million. See Note 3 - Acquisitions for additional information.
Delek Permian Gathering Dropdown
On May 1, 2025, we transferred the Delek Permian Gathering purchasing and blending activities to Delek Logistics. In connection with the DPG Dropdown, Delek Logistics assumed all of the rights and obligations to purchase crude oil under certain contracts associated with Delek Logistics’ existing Midland Gathering System. Total consideration included the cancellation of $58.8 million in payables owed to Delek Logistics.
Wink to Webster Dropdown
On August 5, 2024, we contributed all of our 50% investment in HoldCo which included our 15.6% indirect interest in the Wink to Webster Pipeline LLC joint venture and related joint venture indebtedness, to a subsidiary of Delek Logistics. Total consideration was comprised of $83.9 million (including post-close adjustments) in cash, forgiveness of a $60.0 million payable to Delek Logistics and 2,300,000 of Delek Logistics common units. Prior periods have not been recast in our Segment Data in Note 4, as this asset did not constitute a business in accordance with ASC 805, and the transaction was accounted for as an acquisition of assets between entities under common control and we did not record a gain or loss. See Note 8 for further information.
Agreements
On August 5, 2024, we amended and extended expired, or soon to be expired, commercial agreements with subsidiaries of Delek Logistics under which the Delek Logistics subsidiaries provide various services, including crude oil gathering and crude oil, intermediate and refined products transportation and storage services, and marketing, terminalling and offloading services to us. These agreements have an initial term of five to seven years, with the ability to extend for an additional five years at our option. These transactions are eliminated in consolidation but are reflected as inter-segment transactions between our Refining and Logistics segments. In addition, we also entered into an assignment agreement with a subsidiary of Delek Logistics to assign the Big Spring Refinery Marketing Agreement to Delek. As a result of these agreements, we transferred 2,500,000 of our Delek Logistics common units to Delek Logistics to be retired.
On May 1, 2025, we entered into a termination agreement with Delek Logistics to terminate, in its entirety, the East Texas Marketing Agreement effective as of January 1, 2026.
On May 1, 2025, in connection with the DPG Dropdown, we amended and restated a throughput agreement with Delek Logistics for the El Dorado rail facility (the “Throughput Agreement”), which includes a minimum volume commitment for refined products until the termination of the Throughput Agreement, which will occur at the closing of the El Dorado Purchase (as defined below). Additionally, on May 1, 2025, in connection with the DPG Dropdown, we entered into an asset purchase agreement with Delek Logistics (the “El Dorado Purchase Agreement”), where we will purchase the related El Dorado rail facility assets from Delek Logistics for cash consideration of $25.0 million (the “El Dorado Purchase”). The transaction closed in January 2026, subject to certain closing conditions as set forth in the El Dorado Purchase Agreement.
We also entered into an amended and restated Omnibus Agreement with Delek Logistics that provides for an increase in the Administrative Fee (as defined therein) which will be phased in over two years beginning July 1, 2025 and a binding obligation for both parties to enter into transition services agreements in the event of a change in control.
These transactions with Delek Logistics will be eliminated in consolidation.
Common Units
On March 12, 2024, Delek Logistics completed a public offering of its common units in which it sold 3,584,416 common units (including an overallotment option of 467,532 common units) to the underwriters of the offering at a price to the public of $38.50 per unit. The proceeds received from this offering (net of underwriting discounts, commissions, and expenses) were $132.2 million and were used to repay a portion of the outstanding borrowings under the Delek Logistics Revolving Facility (defined below). Underwriting discounts totaled $5.5 million.
On April 25, 2024, Delek Logistics filed a shelf registration statement with the SEC, which provides the partnership the ability to offer up to $500.0 million of its common limited partner units from time to time and through one or more methods of distribution, subject to market conditions and its capital needs.
On October 10, 2024, Delek Logistics completed a public offering of its common units in which it sold 4,423,075 common units (including an overallotment option of 576,922 common units) to the underwriters of the offering at a price to the public of $39.00 per unit. The proceeds received from this offering (net of underwriting discounts, commissions, and expenses) were $165.6 million and were used to redeem Delek Logistics’ preferred units outstanding and repay a portion of the outstanding borrowings under the Delek Logistics Revolving Facility (defined below). Underwriting discounts totaled $6.6 million.
On February 24, 2025, we entered into a Common Unit Purchase Agreement with Delek Logistics (the “Common Unit Purchase Agreement”) whereby Delek Logistics may repurchase common units from time to time from us in one or more transactions for an aggregate purchase price of up to $150.0 million through December 31, 2026 (each such repurchase, a “Repurchase”). The purchase price per common unit in each Repurchase will be the 30-day volume weighted average price of the common units at the close of trading on the day prior to the closing date, subject to certain limitations set forth in the Common Unit Purchase Agreement. During the year ended December 31, 2025, 243,075 common units were repurchased from us and cancelled at the time of the transaction for a total of $10.0 million. No common units were repurchased for the year ended December 31, 2024. As of December 31, 2025, there was $140.0 million of authorization remaining under the Common Unit Repurchase Agreement.
Consolidated VIE
Delek Logistics is a VIE, as defined under GAAP, and is consolidated into our consolidated financial statements, representing our logistics segment. The assets of Delek Logistics can only be used to settle its own obligations, and its creditors have no recourse to our assets. Exclusive of intercompany balances, and prior to August 5, 2024, the marketing agreement intangible asset between Delek Logistics and Delek which are eliminated in consolidation, the Delek Logistics consolidated balance sheets are included in the consolidated balance sheets of Delek. The Delek Logistics consolidated balance sheets are presented below (in millions):
As of December 31, 2025
As of December 31, 2024
ASSETS  
Cash and cash equivalents$10.9 $5.4 
Accounts receivable114.5 54.7 
Accounts receivable from related parties216.6 33.3 
Lease receivable - affiliate36.4 22.8 
Inventory17.9 5.4 
Other current assets4.4 24.2 
Property, plant and equipment, net1,424.0 1,064.3 
Equity method investments 340.1 317.2 
Operating lease right-of-use assets11.7 16.7 
Goodwill12.2 12.2 
Intangible assets, net370.5 281.5 
Net lease investment - affiliate185.7 193.1 
Other non-current assets34.4 10.8 
Total assets$2,779.3 $2,041.6 
LIABILITIES AND EQUITY
Accounts payable$292.9 $41.4 
Current portion of operating lease liabilities3.0 5.3 
Accrued expenses and other current liabilities60.6 42.1 
Long-term debt, net of current portion2,344.4 1,875.4 
Asset retirement obligations24.3 15.6 
Operating lease liabilities, net of current portion3.6 6.0 
Other non-current liabilities44.4 20.3 
Equity6.1 35.5 
Total liabilities and equity$2,779.3 $2,041.6 
v3.25.4
Equity Method Investments
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Equity Method Investments Equity Method Investments
Delek Logistics Investments
Delek Logistics has a 50% investment in HoldCo which includes a 15.6% indirect interest in the WWP joint venture and related joint venture indebtedness.
HoldCo was originally formed by Delek and MPLX Operations LLC ("MPLX") to obtain financing and fund capital calls associated with our collective and contributed interests in the WWP joint venture. We had previously determined that HoldCo is a VIE. While we have the ability to exert significant influence through participation in board and management committees, we are not the primary beneficiary since we do not have a controlling financial interest in HoldCo, and no single party has the power to direct the activities that most significantly impact HoldCo's economic performance.
Distributions received from WWP are first applied to service the debt of HoldCo's wholly owned finance LLC, with excess distributions made to the HoldCo members as provided for in the W2W Holdings LLC Agreement and as allowed for under its debt agreements. The obligations of the HoldCo members under the W2W Holdings LLC Agreement are guaranteed by the parents of the member entities.
As of December 31, 2025, except for the guarantee of member obligations under the joint venture, we do not have other guarantees with or to HoldCo, nor any third-party associated with HoldCo contracted work. Delek's maximum exposure to any losses incurred by HoldCo is limited to its investment.
As of December 31, 2025, and December 31, 2024, Delek's HoldCo investment balance totaled $116.4 million and $86.1 million, respectively.
Delek Logistics has a 33% membership interest in Red River Pipeline Company LLC (“Red River”), which owns and operates a crude oil pipeline running from Cushing, Oklahoma to Longview, Texas. As of December 31, 2025, and December 31, 2024, Delek's investment balance in Red River totaled $132.1 million and $136.5 million, respectively.
In addition, Delek Logistics has two other pipeline joint ventures in which it owns a 50% membership interest in the entity formed with an affiliate of Plains All American Pipeline, L.P. to operate one of these pipeline systems and a 33% membership interest in Andeavor Logistics Rio Pipeline LLC which operates the other pipeline system. As of December 31, 2025, and December 31, 2024, Delek Logistics' investment balance in these joint ventures was $91.6 million and $94.6 million, respectively.
Other Investments
In addition to our pipeline joint ventures, we also have a 50% interest in a joint venture that owns asphalt terminals located in the southwestern region of the U.S., as well as a 50% interest in a joint venture that owns, operates and maintains a terminal consisting of an ethanol unit train facility with an ethanol tank in Arkansas. As of December 31, 2025, and December 31, 2024, Delek's investment balance in these joint ventures was $87.6 million and $75.7 million, respectively. These investments are included in Refining in our segment disclosure.
v3.25.4
Inventory
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Inventory Inventory
Crude oil feedstocks, refined products, blendstocks and asphalt inventory for all of our operations are stated at the lower of cost determined using the first-in, first-out basis or net realizable value.
The following table presents the components of inventory for each period presented (in millions):
Titled Inventory
Inventory Intermediation Agreement (1)
Total
December 31, 2025
Feedstocks, raw materials and supplies$243.0 $38.0 $281.0 
Refined products and blendstock370.7 74.3 445.0 
Total$613.7 $112.3 $726.0 
December 31, 2024
Feedstocks, raw materials and supplies$246.5 $131.5 $378.0 
Refined products and blendstock243.4 271.8 515.2 
Total$489.9 $403.3 $893.2 
(1) Refer to Note 10 - Inventory Intermediation Obligations for further information.

At December 31, 2025, we recorded a pre-tax inventory valuation reserve of $1.6 million due to a market price decline below our cost of certain inventory products. At December 31, 2024, we recorded a pre-tax inventory valuation reserve of $0.9 million. For the years ended December 31, 2025, 2024 and 2023, we recognized a net (increase) reduction in cost of materials and other in the accompanying consolidated statements of income related to the change in pre-tax inventory valuation of $(0.7) million, $10.7 million and $(0.4) million, respectively.
v3.25.4
Inventory Intermediation Obligations
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Inventory Intermediation Obligations Inventory Intermediation Obligations
The following table summarizes our outstanding obligations under our Inventory Intermediation Agreement (as defined below) (in millions):
As of December 31, 2025As of December 31, 2024
Obligations under Inventory Intermediation Agreement
Obligations related to Base Layer Volumes$119.5 $408.7 
Current portion— — 
 Total obligations under Inventory Intermediation Agreement$119.5 $408.7 
Other payable for monthly activity true-up $3.4 $20.2 
Included in the Inventory Intermediation Agreement are cost of financing associated with the value of the inventory and other periodic charges, which we include in interest expense, net in the consolidated statements of income. In addition to the cost of financing charges, we have other intermediation fees which include market structure settlements, where we may pay or receive amounts based on market conditions and volumes subject to the intermediation agreement. These market structure settlements are recorded in cost of materials and other in the consolidated statements of income. The following table summarizes these fees (in millions):
Year Ended December 31,
202520242023
Net fees and expenses:
Inventory intermediation fees$34.1 $18.1 $75.5 
Interest expense, net$48.9 $59.7 $61.4 
On December 22, 2022, Delek entered into the Inventory Intermediation Agreement with Citi in connection with DKTS, an indirect subsidiary of Delek. Pursuant to the Inventory Intermediation Agreement, Citi will (i) purchase from and sell to DKTS crude oil and other petroleum feedstocks in connection with refining processing operations at El Dorado, Big Spring, and Krotz Springs, (ii) purchase from and sell to DKTS all refined products produced by such refineries other than certain excluded products and (iii) in connection with such purchases and sales, DKTS will enter into certain market risk hedges in each case, on the terms and subject to certain conditions.
The Inventory Intermediation Agreement provides for the lease to Citi of crude oil and refined product storage facilities. At the inception of the Inventory Intermediation Agreement, we transferred title to a certain number of barrels of crude and other inventories to Citi, and the Inventory Intermediation Agreement requires the repurchase of the remaining inventory (including certain "Base Layer Volumes") at termination. The Inventory Intermediation Agreement is accounted for as an inventory financing arrangement under the fair value election provided by ASC 815 and ASC 825. Therefore, the crude oil and refined products barrels subject to the Inventory Intermediation Agreement will continue to be reported in our consolidated balance sheets until processed and sold to a third party. At each reporting period, we record a liability equal to the repurchase obligation to Citi at current market prices. The repurchase obligations associated with the Base Layer Volumes are reflected as non-current liabilities on our consolidated balance sheets to the extent that they are not contractually due within twelve months. The remaining obligation resulting from our monthly activity, including long and short inventory positions valued at market-indexed pricing, are included in current liabilities (or receivables) on our consolidated balance sheets.
On December 21, 2023, DKTS amended the Inventory Intermediation Agreement to among other things, (i) reduce Citi’s unilateral term extension option from a twelve month extension period to a six month extension period and (ii) increase the amount of the payment deferral mechanism from $70 million to $250 million. On February 21, 2025, DKTS amended the Inventory Intermediation Agreement to, among other things, (i) extend the term of the Inventory Intermediation Agreement from January 31, 2026 to January 31, 2027 and (ii) include a mechanism for DKTS to nominate each month whether to include volumes related to the Krotz Springs refinery for funding under the Inventory Intermediation Agreement. On December 18, 2025, DKTS amended the Inventory Intermediation Agreement to, among other things, (i) extend the term of the Inventory Intermediation Agreement from January 31, 2027 to January 31, 2028, (ii) reduce certain commitment fees, and (iii) include a mechanism for DKTS to nominate each month whether to include volumes related to the El Dorado and Big Spring refinery for funding under the Inventory Intermediation Agreement.
In the fourth quarter of 2025, DKTS exercised their optionality to exclude certain volumes related to the agreement and repaid Citi $193.2 million of the base layer obligation. This repayment is recorded as a financing outflow on the consolidated statement of cash flow. As of December 31, 2025, and December 31, 2024, the volumes subject to the Inventory Intermediation Agreement totaled 1.8 million barrels and 5.5 million barrels, including Base Layer Volumes associated with our non-current inventory intermediation obligation. As of December 31, 2025, and December 31, 2024, we had letters of credit outstanding of $250.0 million and $200.0 million, respectively, supporting the Inventory Intermediation Agreement.
Gains (losses) related to changes in fair value due to commodity-index price are recorded as a component of cost of materials and other in the consolidated statements of income. With respect to the repurchase obligation, we recognized gains (losses) attributable to changes in fair value due to commodity-index price totaling $60.0 million and $(7.7) million during the years ended December 31, 2025 and 2024, respectively. See Note 13 for discussion of gains and losses recognized from changes in fair value.
v3.25.4
Long-Term Obligations
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Long-Term Obligations Long-Term ObligationsOutstanding borrowings under debt instruments are as follows (in millions):
December 31, 2025December 31, 2024
Delek Term Loan Credit Facility$921.5 $931.0 
Delek Logistics Revolving Facility211.8 435.4 
Delek Logistics 2028 Notes400.0 400.0 
Delek Logistics 2029 Notes1,050.0 1,050.0 
Delek Logistics 2033 Notes700.0 — 
Principal amount of long-term debt3,283.3 2,816.4 
Less: Unamortized discount and premium and deferred financing costs50.2 51.2 
Total debt, net of unamortized discount and premium and deferred financing costs3,233.1 2,765.2 
Less: Current portion of long-term debt9.5 9.5 
Long-term debt, net of current portion$3,223.6 $2,755.7 
Delek Term Loan Credit Facility
On November 18, 2022, Delek entered into an amended and restated term loan credit agreement (the "Delek Term Loan Credit Facility") providing for a senior secured term loan facility with an initial principal of $950.0 million at a discount of 4.00%. This senior secured facility allows for $400.0 million in incremental loans subject to certain restrictions. Repayment terms include quarterly principal payments of $2.4 million with the balance of principal due on November 19, 2029. At Delek’s option, borrowings bear interest at either the Adjusted Term Secured Overnight Financing Rate ("SOFR") or base rate as defined by the agreement, plus an applicable margin of 2.50% per annum with respect to base rate borrowings and 3.50% per annum with respect to SOFR borrowings. At December 31, 2025, and December 31, 2024, the weighted average borrowing rate was approximately 7.08% and 7.44%, respectively. The effective interest rate was 8.23% as of December 31, 2025.
Available capacity and amounts outstanding for each of our revolving credit facilities as of December 31, 2025 are shown below (in millions):
Total Capacity
Outstanding Borrowings
Outstanding Letters of Credit
Available Capacity
Maturity Date
Delek Revolving Credit Facility (1)
$1,100.0 $— $417.4 $682.6 
October 26, 2027
Delek Logistics Revolving Facility (2)
$1,150.0 $211.8 $— $938.2 
October 13, 2027
(1) Total capacity includes letters of credit up to $500.0 million. This facility requires a quarterly unused commitment fee based on average commitment usage, currently at 0.30% per annum. Interest is measured at either the SOFR, base rate, or Canadian dollar bankers’ acceptances rate (“CDOR”), plus an applicable margin of 0.25% to 0.75% per annum with respect to base rate borrowings or 1.25% to 1.75% per annum with respect to SOFR and CDOR.
(2) Total capacity includes letters of credit up to $146.9 million and $31.9 million for swing line loans. This facility requires a quarterly unused commitment fee based on average commitment usage, currently at 0.45% per annum. Interest is measured at either the U.S. dollar prime rate plus an applicable margin of 1.00% to 2.00% depending on Delek Logistics’ leverage ratio, or a SOFR rate plus a credit spread adjustment of 0.10% to 0.25% and an applicable margin ranging from 2.00% to 3.00% depending on the Delek Logistics’ leverage ratio. As of December 31, 2025, and December 31, 2024, the weighted average interest rate were 6.58% and 7.27%, respectively.
Delek Logistics 2033 Notes
On June 30, 2025, Delek Logistics and its wholly owned subsidiary Delek Logistics Finance Corp. (“Finance Corp.” and together with Delek Logistics, the “Co-issuers”), sold $700.0 million in aggregate principal amount of the Co-issuers 7.33% Senior Notes due 2033 (the “Delek Logistics 2033 Notes”), at par, pursuant to an indenture with U.S. Bank Trust Company, National Association as trustee. Net proceeds were used to repay a portion of the outstanding borrowings under the Delek Logistics Revolving Facility.
The Delek Logistics 2033 Notes are general unsecured senior obligations of the Co-issuers and are unconditionally guaranteed jointly and severally on a senior unsecured basis by Delek Logistics’ subsidiaries other than Finance Corp. and will be unconditionally guaranteed on the same basis by certain of Delek Logistics’ future subsidiaries. The Delek Logistics 2033 Notes rank equal in right of payment with all existing and future senior indebtedness of the Co-issuers, and senior in right of payment to any future subordinated indebtedness of the Co-issuers. The Delek Logistics 2033 Notes will mature on June 30, 2033, and interest is payable semi-annually in arrears on each June 30 and December 30.
At any time prior to June 30, 2028, the Issuers may redeem up to 35% of the aggregate principal amount of the 2033 Notes with the net cash proceeds of one or more equity offerings by the Partnership at a redemption price of 107.38% of the redeemed principal amount, plus accrued and unpaid interest, if any, subject to certain conditions and limitations. Prior to June 30, 2028, the Issuers may also redeem all or part of the 2033 Notes at a redemption price of the principal amount plus accrued and unpaid interest, if any, plus a "make whole" premium, subject to certain conditions and limitations. In addition, beginning on June 30, 2028, the Issuers may, subject to certain conditions and limitations, redeem all or part of the 2033 Notes, at a redemption price of 103.69% of the redeemed principal for the twelve-month period beginning on June 30, 2028, 101.84% for the twelve-month period beginning on June 30, 2029, and 100.00% beginning on June 30, 2030 and thereafter, plus accrued and unpaid interest, if any. In the event of a change of control, subject to certain conditions and limitations, the Issuers will be obligated to make an offer for the purchase of the 2033 Notes from holders at a price equal to 101.00% of the principal amount thereof, plus accrued and unpaid interest.
We recorded $11.1 million of debt issuance costs which will be amortized over the term of the 2033 Notes and included in interest expense in the accompanying condensed consolidated statements of income. As of December 31, 2025, the effective interest rate was 7.63%. The estimated fair value of the 2033 Notes was $716.4 million as of December 31, 2025, measured based upon quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. See Note 13 for further information.
Delek Logistics 2029 Notes
On March 13, 2024, Delek Logistics and the Co-issuers, sold $650.0 million in aggregate principal amount of the Co-issuers 8.63% Senior Notes due 2029 (the “Delek Logistics 2029 Notes”), at par, pursuant to an indenture with U.S. Bank Trust Company, National Association as trustee. Net proceeds were used to redeem the Delek Logistics 2025 Notes (defined below) including accrued interest, pay off the Delek Logistics Term Loan Facility (defined below) including accrued interest and to repay a portion of the outstanding borrowings under the Delek Logistics Revolving Facility.
On April 17, 2024, the Co-issuers sold $200.0 million in aggregate principal amount of additional 8.63% senior notes due 2029 at 101.25% and on August 16, 2024, the Co-issuers sold $200.0 million in aggregate principal amount of additional 8.63% senior notes due 2029, at 103.25% (collectively, the "Additional 2029 Notes"). The Additional 2029 Notes were issued under the same indenture as the Delek Logistics 2029 Notes and formed a part of the same series of notes as the Delek Logistics 2029 Notes. The net proceeds were used to repay a portion of the outstanding borrowings under the Delek Logistics Revolving Facility.
The Delek Logistics 2029 Notes are general unsecured senior obligations of the Co-issuers and are unconditionally guaranteed jointly and severally on a senior unsecured basis by Delek Logistics’ subsidiaries other than Finance Corp. and will be unconditionally guaranteed on the same basis by certain of Delek Logistics’ future subsidiaries. The Delek Logistics 2029 Notes rank equal in right of payment with all existing and future senior indebtedness of the Co-issuers, and senior in right of payment to any future subordinated indebtedness of the Co-issuers. Delek Logistics recorded $17.5 million of debt issuance costs and will be amortized over the term of the Delek Logistics 2029 Notes and included in interest expense, net in the consolidated statements of income. The premium recognized for the Additional 2029 Notes was $9.0 million and will be amortized over the term of the Delek Logistics 2029 Notes and included in interest expense, net in the consolidated statements of income. The Delek Logistics 2029 Notes will mature on March 15, 2029, and interest is payable semi-annually in arrears on each March 15 and September 15. As of December 31, 2025, the effective interest rate was 8.80%. The estimated fair value of the 2029 Notes was $1,100.4 million as of December 31, 2025, measured based upon quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. See Note 13 for further information.
At any time prior to March 15, 2026, the Co-issuers may redeem up to 35% of the aggregate principal amount of the Delek Logistics 2029 Notes with the net cash proceeds of one or more equity offerings by Delek Logistics at a redemption price of 108.63% of the redeemed principal amount, plus accrued and unpaid interest, if any, subject to certain conditions and limitations. Prior to March 15, 2026, the Co-issuers may also redeem all or part of the Delek Logistics 2029 Notes at a redemption price of the principal amount plus accrued and unpaid interest, if any, plus a "make whole" premium, subject to certain conditions and limitations. In addition, beginning on March 15, 2026, the Co-issuers may, subject to certain conditions and limitations, redeem all or part of the Delek Logistics 2029 Notes, at a redemption price of 104.31% of the redeemed principal for the twelve-month period beginning on March 15, 2026, 102.16% for the twelve-month period beginning on March 15, 2027, and 100.00% beginning on March 15, 2028 and thereafter, plus accrued and unpaid interest, if any.
In the event of a change of control, accompanied or followed by a ratings downgrade within a certain period of time, subject to certain conditions and limitations, the Co-issuers will be obligated to make an offer for the purchase of the Delek Logistics 2029 Notes from holders at a price equal to 101.00% of the principal amount thereof, plus accrued and unpaid interest.
Delek Logistics 2028 Notes
On May 24, 2021, Delek Logistics and Finance Corp. issued general unsecured senior obligations comprised of $400.0 million in aggregate principal amount of 7.13% senior notes maturing June 1, 2028 ("the Delek Logistics 2028 Notes"). The Delek Logistics 2028 Notes are unconditionally guaranteed jointly and severally on a senior unsecured basis by Delek Logistics’ subsidiaries (other than Finance Corp.) and will be unconditionally guaranteed on the same basis by certain of Delek Logistics’ future subsidiaries. Interest is payable semi-annually in arrears on June 1 and December 1. As of December 31, 2025, the effective interest rate was 7.37%. The estimated fair value of the 2028 Notes was $402.7 million as of December 31, 2025, measured based upon quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. See Note 13 for further information
All or part of the Delek Logistics 2028 Notes are currently redeemable, subject to certain conditions and limitations, at a redemption price of 101.78% of the redeemed principal for the twelve-month period beginning on June 1, 2025, and 100.00% beginning on June 1, 2026 and thereafter, plus accrued and unpaid interest, if any.
2024 Debt Extinguishment
Delek Logistics Term Loan Facility
On October 13, 2022, Delek Logistics entered into a senior secured term loan with an original principal of $300.0 million (the "Delek Logistics Term Loan Facility"). The outstanding principal balance of $281.3 million was paid on March 13, 2024, from a portion of the proceeds received from the issuance of the Delek Logistics 2029 Notes. Debt extinguishment costs were $2.1 million for the year ended December 31, 2024, and were recorded in interest expense, net in the accompanying consolidated statements of income.
Delek Logistics 2025 Notes
In May 2018, Delek Logistics and Finance Corp. issued general unsecured senior obligations comprised of $250.0 million in aggregate principal of 6.75% senior notes maturing on May 15, 2025 ("the Delek Logistics 2025 Notes"). Concurrent with the issuance of the Delek Logistics 2029 Notes, Delek Logistics made a cash tender offer (the "Offer") for all of the outstanding Delek Logistic 2025 Notes with a conditional notice of full redemption for the remaining balance not received from the Offer. Delek Logistics received tenders from holders of approximately $156.2 million in aggregate principal amount. All the remaining Delek Logistic 2025 Notes were redeemed by March 29, 2024, pursuant to the notice of conditional redemption. Debt extinguishment costs were $1.5 million for the year ended December 31, 2024, and were recorded in interest expense, net in the accompanying consolidated statements of income.
Guarantees Under Revolver and Term Facilities
The obligations of the borrowers under the Delek Term Loan Credit Facility and the Delek Revolving Credit Facility are guaranteed by Delek and each of its direct and indirect, existing and future, wholly-owned domestic subsidiaries, subject to customary exceptions and limitations, and excluding Delek Logistics Partners, LP, Delek Logistics GP, LLC, and each subsidiary of the foregoing (collectively, the "MLP Subsidiaries"). Borrowings under the Delek Term Loan Credit Facility and the Delek Revolving Credit Facility are also guaranteed by DK Canada Energy ULC, a British Columbia unlimited liability company and a wholly-owned restricted subsidiary of Delek.
The obligations under the Delek Logistics Revolving Facility are secured by first priority liens on substantially all of Delek Logistics' tangible and intangible assets.
Restrictive Terms and Covenants
Under the terms of our debt facilities, we are required to comply with usual and customary financial and non-financial covenants. Certain of our debt facilities contain limitations on future transactions such as incurrence of additional indebtedness, investments, affiliate transactions, asset acquisitions or dispositions, and dividends or distributions. As of December 31, 2025, we were in compliance with covenants on all of our debt instruments.
Some of Delek's subsidiaries have restrictions in their respective credit facilities limiting their use of assets. As of December 31, 2025, we had no subsidiaries with restricted net assets which would prohibit earnings from being transferred to the parent company for its use.
Future Maturities
Principal maturities of Delek's third-party debt instruments for the next five years and thereafter are as follows (in millions):
Year Ended December 31,Total
2026$9.5 
2027221.3 
2028409.5 
20291,943.0 
2030— 
Thereafter700.0 
Total$3,283.3 
v3.25.4
Derivative Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Instruments Derivative Instruments
We use the majority of our derivatives to reduce normal operating and market risks with the primary objective of reducing the impact of market price volatility on our results of operations. As such, our use of derivative contracts is aimed at:
limiting our exposure to commodity price fluctuations on inventory above or below target levels (where appropriate) within each of our segments;
managing our exposure to commodity price risk associated with the purchase or sale of crude oil, feedstocks/intermediates and finished grade fuel within each of our segments;
managing our exposure to market crack spread fluctuations;
managing the cost of our RINs Obligation using future commitments to purchase or sell RINs at fixed prices and quantities; and
limiting the exposure to interest rate fluctuations on our floating rate borrowings.
We primarily utilize commodity swaps, futures, forward contracts, and options contracts, generally with maturity dates of three years or less, and from time to time interest rate swaps or caps to achieve these objectives. Futures contracts are standardized agreements, traded on a futures exchange, to buy or sell the commodity at a predetermined price and location at a specified future date. Options provide the right, but not the obligation to buy or sell a commodity at a specified price in the future. Commodity swaps and futures contracts require cash settlement for the commodity based on the difference between a fixed or floating price and the market price on the settlement date, and options require payment/receipt of an upfront premium. Because these derivatives are entered into to achieve objectives specifically related to our inventory and production risks, such gains and losses (to the extent not designated as accounting hedges and recognized on an unrealized basis in other comprehensive income) are recognized in cost of materials and other.
On May 2, 2025, we entered into an interest rate swap agreement to hedge floating rate debt by exchanging interest rate cash flows, based on a notional amount from a floating rate to a fixed rate, which effectively fixed the variable SOFR interest component of the Delek Term Loan Credit Facility. The aggregate notional amount under this agreement covers $200.0 million of the outstanding principal throughout the duration of the interest rate swap. Because this swap was entered into to achieve objectives specifically related to our interest expense, such gains and losses are recognized in interest expense, net on the consolidated statements of income.
On August 20, 2024, we entered into an interest rate swap agreement to hedge floating rate debt by exchanging interest rate cash flows, based on a notional amount from a floating rate to a fixed rate, which effectively fixed the variable SOFR interest component of the Delek Term Loan Credit Facility. The aggregate notional amount under this agreement covers $500.0 million of the outstanding principal throughout the duration of the interest rate swap. Because this swap was entered into to achieve objectives specifically related to our interest expense, such gains and losses are recognized in interest expense, net on the consolidated statements of income.
Forward contracts are agreements to buy or sell a commodity at a predetermined price at a specified future date, and for our transactions, generally require physical delivery. Forward contracts where the underlying commodity will be used or sold in the normal course of business
qualify as NPNS pursuant to ASC 815. If we elect the NPNS exception, such forward contracts are not accounted for as derivative instruments but rather are accounted for under other applicable GAAP. Commodity forward contracts accounted for as derivative instruments are recorded at fair value with changes in fair value recognized in earnings in the period of change. Our Canadian crude trading operations are accounted for as derivative instruments, and the related unrealized and realized gains and losses are recognized in other operating income, net on the consolidated statements of income. Additionally, as of and for the year ended December 31, 2025, other forward contracts accounted for as derivatives that are specific to managing crude costs rather than for trading purposes are recognized in cost of materials and other on the consolidated statements of income in our refining segment, and are included in our disclosures of commodity derivatives in the tables below.
Futures, swaps or other commodity related derivative instruments that are utilized to specifically provide economic hedges on our Canadian forward contract or investment positions are recognized in other operating income, net because that is where the related underlying transactions are reflected.
From time to time, we also enter into future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. These future RINs commitment contracts meet the definition of derivative instruments under ASC 815 and are recorded at estimated fair value in accordance with the provisions of ASC 815. Changes in the fair value of these future RINs commitment contracts are recorded in cost of materials and other on the consolidated statements of income. As of December 31, 2025, we do not believe there is any material credit risk with respect to the counterparties to any of our derivative contracts.
The following table presents the fair value of our derivative instruments as of December 31, 2025, and December 31, 2024. The fair value amounts below are presented on a gross basis and do not reflect the netting of asset and liability positions permitted under our master netting arrangements, including cash collateral on deposit with our counterparties. We have elected to offset the recognized fair value amounts for multiple derivative instruments executed with the same counterparty in our financial statements. As a result, the asset and liability amounts below differ from the amounts presented in our consolidated balance sheets. See Note 13 for further information regarding the fair value of derivative instruments (in millions).
December 31, 2025December 31, 2024
Derivative TypeBalance Sheet LocationAssetsLiabilitiesAssetsLiabilities
Derivatives not designated as hedging instruments:
Commodity derivatives (1)
Other current assets$15.0 $(16.7)$19.5 $(22.0)
Commodity derivatives (1)
Other current liabilities— — 5.4 (5.4)
RINs commitment contracts (2)
Other current assets— — 0.3 — 
RINs commitment contracts (2)
Other current liabilities— (2.7)— (5.6)
Interest rate swap derivativesOther current assets— — 3.5 — 
Interest rate swap derivativesOther long-term liabilities— (2.3)4.8 (5.1)
Total gross fair value of derivatives15.0 (21.7)33.5 (38.1)
Less: Counterparty netting and cash collateral (3)
14.3 (16.7)19.9 (27.4)
Total net fair value of derivatives$0.7 $(5.0)$13.6 $(10.7)
(1)As of December 31, 2025, and December 31, 2024, we had open derivative positions representing 8,950,000 and 18,471,700 barrels, respectively, of crude oil and refined petroleum products. Additionally, as of December 31, 2025, we had no open derivative positions representing natural gas products. We had 1,495,000 MMBTU open derivative positions of natural gas products as of December 31, 2024.
(2)As of December 31, 2025, and December 31, 2024, we had open RINs commitment contracts representing 112,250,000 and 36,000,000 RINs, respectively.
(3)As of December 31, 2025, and December 31, 2024, $2.4 million and $7.5 million, respectively, of cash collateral held by counterparties has been netted with the derivatives with each counterparty.
Total gains (losses) on our non-trading commodity derivatives and RINs commitment contracts recorded in the consolidated statements of income are as follows (in millions) (3):
Year Ended December 31,
202520242023
Gains (losses) on hedging derivatives not designated as hedging instruments recognized in cost of materials and other (1)
$10.8 $(9.4)$(68.6)
(Losses) gains on interest rate derivatives not designated as hedging instruments recognized in interest expense, net (2)
(0.3)6.0 — 
Losses on non-trading physical forward contract commodity derivatives in cost of materials and other— — (2.4)
Total gains (losses)$10.5 $(3.4)$(71.0)
(1) Gains (losses) on commodity derivatives that are economic hedges but not designated as hedging instruments include unrealized gains (losses) of $1.0 million, $(1.4) million and $(15.3) million for the years ended December 31, 2025, 2024 and 2023, respectively.
(2) Gains (losses) on interest rate derivatives that are economic hedges but not designated as hedging instruments include unrealized gains (losses) of $(5.6) million and $3.2 million for the years ended December 31, 2025 and 2024 , respectively. There were no unrealized gains (losses) on interest rate derivatives that are economic hedges, but not designated as hedging instruments for the year ended December 31, 2023.
(3)    See the separate table below for disclosures about "trading derivatives".
Total gains (losses) on our trading derivatives (none of which were designated as hedging instruments) recorded in other operating income, net on the consolidated statements of income are as follows (in millions):
Year Ended December 31,
20242023
Trading Physical Forward Contract Commodity Derivatives
Realized (losses) gains$(0.1)$8.3 
Unrealized gains— 0.2 
Total$(0.1)$8.5 
Trading Hedging Commodity Derivatives
Realized losses$— $(1.9)
Unrealized gains— 2.3 
 Total$— $0.4 
There were no gains (losses) on trading derivatives for the year ended December 31, 2025.
v3.25.4
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
Our assets and liabilities that are measured at fair value include commodity derivatives, interest rate derivatives, investment commodities, environmental credits obligations, and our Inventory Intermediation Agreement. ASC 820, Fair Value Measurements ("ASC 820") requires disclosures that categorize assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs employed in the measurement. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable inputs other than quoted prices included within Level 1 for the asset or liability, either directly or indirectly through market-corroborated inputs. Level 3 inputs are unobservable inputs for the asset or liability reflecting our assumptions about pricing by market participants.
Our commodity derivative contracts, which consist of commodity swaps, exchange-traded futures, options and physical commodity forward purchase and sale contracts (that do not qualify for the NPNS exception under ASC 815), are valued based on exchange pricing and/or price index developers such as Platts or Argus and are, therefore, classified as Level 2.
Our interest rate swaps are valued based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current SOFR rate and a forward SOFR curve, along with other observable market inputs and are, therefore, classified as Level 2.
Our environmental credit obligation positions are subject to fair value accounting pursuant to our accounting policy. As part of our refining operations, we generate certain regulatory environmental credit obligations, the most notable of which are RINs. Because our obligations to provide RINs exceed the RINs we are able to generate annually on a consolidated basis, and because we have the legal ability to transfer RINs generated or purchased through any of our entities to our obligated parties as needed, we view and manage the Company’s RINs holdings on a consolidated basis. Therefore, the sum of all of our obligated parties’ Net RINs obligations and our RIN holdings at the end of each period comprises the Company’s “Consolidated Net RINs Obligation.” The Consolidated Net RINs Obligation may be a surplus (Consolidated Net RIN surplus) or deficit (Consolidated Net RIN deficit) at the end of each reporting period depending on the amount of RINs held on a consolidated basis and the amount owed to the EPA. When there is a Consolidated Net RIN deficit, we have elected to apply the fair value option using the fair value guidance provided by ASC 820. To the extent the obligations are measured at fair value they are categorized as Level 2, either directly through observable inputs or indirectly through market-corroborated inputs, and gains (losses) related to changes in fair value are recorded as a component of cost of materials and other in the consolidated statements of income. When there is a Consolidated Net RIN surplus, we value the asset at historical cost under the inventory method.
On August 22, 2025, the EPA announced its decisions on multiple outstanding small refinery exemption (“SRE”) petitions from refineries seeking an exemption from their Renewable Fuel Standard obligations for the 2016–2024 compliance years. The EPA granted Delek full and partial exemptions for substantially all of our 20 petitions for the 2019-2024 calendar years.
For the years in which Delek received a partial or complete exemption, the EPA refunded to Delek the vintage 2019-2023 RINs retired to meet those RVOs. A majority of the refunded RINs had no value due to RFS limits on the amount of RINs from previous periods that can be used to satisfy future obligations or because the RINs had expired. We were able to use some of these RINs to satisfy our Consolidated Net RINs Obligation for previous compliance periods. In addition, the exemptions granted for 2024 relieved or partially relieved Delek of its RIN obligations for certain refineries for the 2024 compliance year, allowing the company to retain or monetize the valid RINs that would have otherwise been required for compliance. Delek was not able to benefit from a majority of the refunded RINs. The relief received also was not sufficient to offset our 2025 compliance obligation and thus Delek’s refineries will need to seek relief from the EPA for the hardship imposed by the RFS for the 2025 compliance year.
Some of the RINs returned or retained as a result of the SREs granted were recognized by the Company based on weighted average RIN costs as of the date of compliance for each respective period. The cost of RINs for the years in which we have received the SREs were previously recorded in cost of materials and other in prior periods based on the Consolidated Net RINs Obligation recorded for each period.
Our RINs commitment contracts, which are forward contracts accounted for as derivatives (see Note 12 and Note 19), are future commitments to purchase or sell RINs at fixed prices and quantities. The RINs commitment contracts are categorized as Level 2, and are measured at fair value based on quoted prices from an independent pricing service.
We elected to account for our Inventory Intermediation step-out liability at fair value in accordance with ASC 825, as it pertains to the fair value option. This standard permits the election to carry financial instruments and certain other items similar to financial instruments at fair value on the balance sheet, with all changes in fair value reported in earnings. With respect to the Inventory Intermediation Agreement, we apply fair value measurement as follows: (1) we determine fair value for our amended variable step-out liability based on changes in fair value related to market volatility based on a floating commodity-index price, and for our amended fixed step-out liability based on changes to interest rates and the timing and amount of expected future cash settlements where such obligation is categorized as Level 2. Gains (losses) related to changes in fair value due to commodity-index price are recorded as a component of cost of materials and other, and changes in fair value due to interest rate risk are recorded as a component of interest expense in the consolidated statements of income; and (2) we determine fair value of the commodity-indexed revolving over/short inventory financing liability based on the market prices for the consigned crude oil and refined products collateralizing the financing/funding where such obligation is categorized as Level 2 and is presented in the current portion of the obligation under Inventory Intermediation Agreement on our consolidated balance sheets. Gains (losses) related to the change in fair value are recorded as a component of cost of materials and other in the consolidated statements of income. See Note 10 for discussion of gains and losses recognized from changes in fair value.
The fair value of the Delek Logistics 2028 Notes is measured based on quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. The carrying value (excluding unamortized debt issuance costs) and estimated fair value of these notes was $400.0 million and $402.7 million, respectively, as of December 31, 2025, and $400.0 million and $399.1 million, respectively, at December 31, 2024.
In addition, the fair value of the Delek Logistics 2029 Notes is measured based on quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. The carrying value (excluding unamortized debt issuance costs) and estimated fair value of these notes was $1,050.0 million and $1,100.4 million, respectively, as of December 31, 2025, and $1,050.0 million and $1,086.9 million, respectively, at December 31, 2024.
Also, the fair value of the Delek Logistics 2033 Notes is measured based on quoted market prices in an active market, defined as Level 2 in the fair value hierarchy. The carrying value (excluding unamortized debt issuance costs) and estimated fair value of these notes was $700.0 million and $716.4 million, respectively, as of December 31, 2025.
The fair value approximates the historical or amortized cost basis comprising our carrying value for all other financial instruments and therefore are not included in the table below. The fair value hierarchy for our financial assets and liabilities accounted for at fair value on a recurring basis was as follows (in millions):
 As of December 31, 2025
 Level 1Level 2Level 3Total
Assets    
Commodity derivatives$— $15.0 $— $15.0 
Interest rate swap derivatives— — — — 
RINs commitment contracts— — — — 
Total assets— 15.0 — 15.0 
Liabilities    
Commodity derivatives— (16.7)— (16.7)
Interest rate swap derivatives— (2.3)— (2.3)
RINs commitment contracts— (2.7)— (2.7)
Environmental credits obligation deficit— (107.4)— (107.4)
Inventory Intermediation Agreement obligation— (119.5)— (119.5)
Total liabilities— (248.6)— (248.6)
Net liabilities$— $(233.6)$— $(233.6)
 
As of December 31, 2024
 Level 1Level 2Level 3Total
Assets
Commodity derivatives$— $24.9 $— $24.9 
Interest rate swap derivatives— 8.3 — 8.3 
RINs commitment contracts— 0.3 — 0.3 
Total assets— 33.5 — 33.5 
Liabilities    
Commodity derivatives— (27.4)— (27.4)
Interest rate derivatives— (5.1)— (5.1)
RINs commitment contracts— (5.6)— (5.6)
Environmental credits obligation deficit— (30.6)— (30.6)
Inventory Intermediation Agreement obligation— (408.7)— (408.7)
Total liabilities— (477.4)— (477.4)
Net liabilities$— $(443.9)$— $(443.9)
The derivative values above are based on analysis of each contract as the fundamental unit of account as required by ASC 820. In the table above, derivative assets and liabilities with the same counterparty are not netted where the legal right of offset exists. This differs from the presentation in the financial statements which reflects our policy, wherein we have elected to offset the fair value amounts recognized for multiple derivative instruments executed with the same counterparty and where the legal right of offset exists. As of December 31, 2025, and December 31, 2024, $2.4 million and $7.5 million, respectively, of cash collateral was held by counterparty brokerage firms and has been netted with the net derivative positions with each counterparty. See Note 12 for further information regarding derivative instruments.
Non-Recurring Fair Value Measurements
The Gravity Acquisition was accounted for as a business combination using the acquisition method of accounting, with the assets acquired and liabilities assumed at their respective acquisition date fair values at the closing date. The fair value measurements were based on a combination of valuation methods including discounted cash flows, the market approach and obsolescence adjusted replacement costs, all of which are Level 3 inputs. See Note 3 for further information.
The H2O Midstream Acquisition was accounted for as a business combination using the acquisition method of accounting, with the assets acquired and liabilities assumed at their respective acquisition date fair values at the closing date. The fair value measurements were based on a combination of valuation methods including discounted cash flows, the market approach and obsolescence adjusted replacement costs, all of which are Level 3 inputs. See Note 3 for further information.
During the second quarter of 2025, we recognized an impairment of $8.6 million related to two equity investments recorded within other non-current assets on the consolidated balance sheets. Our estimated fair value of the investments as of June 30, 2025, was based on additional funding at lower valuations. The impairment is included in other expense (income), net on the consolidated statements of income.
During the third quarter of 2025, we recorded an $11.6 million asset impairment related to software development costs. Our estimate of the fair value of the impaired long-lived asset as of September 30, 2025 was primarily based on the expectation that we would no longer utilize the asset and no proceeds could be obtained from the sale of the asset. Thus we recorded a full impairment of the asset
During the year ended December 31, 2024, we recorded an impairment for our three biodiesel facilities. Our estimate of the fair value of the impaired long-lived assets were primarily based on the expectation that these assets are unlikely to generate future cash flows either through continued operation or through proceeds from the sale of the assets and thus they were written down to $0.5 million, which is the estimated fair value of the land. See Note 20 for further information.
During the years ended December 31, 2024 and 2023, we recognized goodwill impairment based on fair value measurements utilized during our goodwill impairment testing. The fair value measurements were based on a combination of valuation methods including discounted cash flows, the guideline public company and guideline transaction methods, all of which are Level 3 inputs. See Note 17 for further information.
During the year ended December 31, 2023, we recognized right-of-use asset impairment based on fair value measurements utilized during our impairment testing. The fair value measurements were based on a combination of valuation methods including discounted cash flows, which includes estimates and assumptions for future sublease rental rates that reflect current sublease market conditions, as well as a discount rate, both of which are Level 3 inputs. See Note 25 for further information.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Litigation
In the ordinary conduct of our business, we are from time to time subject to lawsuits, investigations and claims, including environmental claims and employee-related matters. Although we cannot predict with certainty the ultimate resolution of lawsuits, investigations and claims asserted against us, including civil penalties or other enforcement actions, we do not believe that any currently pending legal proceeding or proceedings to which we are a party will have a material adverse effect on our financial statements. Certain environmental matters that have or may result in penalties or assessments are discussed below in the "Environmental, Health and Safety" section of this note.
Environmental, Health and Safety
We are subject to extensive federal, state, and local environmental and safety laws and regulations enforced by various agencies, including the EPA, the U.S. Department of Transportation and the Occupational Safety and Health Administration, as well as numerous state, regional and local environmental, safety and pipeline agencies. These laws and regulations govern the discharge of materials into the environment, waste management practices, pollution prevention measures, and the composition of the fuels we produce, as well as the safe operation of our plants and pipelines and the safety of our workers and the public. Numerous permits or other authorizations are required under these laws and regulations for the operation of our refineries, renewable fuels facilities, terminals, pipelines, underground storage tanks, trucks, rail cars, and related operations, and may be subject to revocation, modification, and renewal.
These laws and permits raise potential exposure to future claims and lawsuits involving environmental and safety matters which could include soil and water contamination, air pollution, personal injury and property damage allegedly caused by substances which we manufactured, handled, used, released or disposed of, transported, or that relate to pre-existing conditions for which we have assumed responsibility. We believe that our current operations are in substantial compliance with existing environmental and safety requirements. However, there have been and will continue to be ongoing discussions about environmental and safety matters between us and federal and state authorities, including notices of violations, citations and other enforcement actions, some of which have resulted or may result in changes to operating procedures and in capital expenditures. While it is often difficult to quantify future environmental or safety related expenditures, we anticipate that continuing capital investments and changes in operating procedures will be required for the foreseeable future to comply with existing and new requirements, as well as evolving interpretations and more strict enforcement of existing laws and regulations.
As of December 31, 2025, we have recorded an environmental liability of approximately $36.0 million, primarily related to the estimated probable costs of remediating or otherwise addressing certain environmental issues of a non-capital nature at our refineries, as well as terminals, some of which we no longer own. This liability includes estimated costs for ongoing investigation and remediation efforts for known contamination of soil and groundwater. Approximately $4.9 million of the total liability is expected to be expended over the next 12 months, with most of the balance expended by 2037, although some costs may extend up to 24 years. In the future, we could be required to extend the expected remediation period or undertake additional investigations of our refineries, pipelines, and terminal facilities, which could result in the recognition of additional remediation liabilities.
On June 27, 2024, we settled a dispute that was in litigation related to a property that we historically operated as an asphalt and marine fuel terminal both as an owner and, subsequently, as a lessee under an in-substance lease agreement (the “License Agreement”). The settlement included the purchase of the property for $10.0 million and $42.0 million for settlement of the litigation for a total of $52.0 million. The total settlement was comprised of $24.0 million of cash paid at closing and a promissory note for $28.0 million to be paid in three equal installments of $9.3 million on each of April 1, 2025, April 1, 2026, and April 1, 2027, plus accrued interest. The settlement charge was recorded in other operating income, net in the consolidated statements of income.
The License Agreement, which provided us the license to continue operating our asphalt and marine fuel terminal operations on the property for a term of ten years and expired in June 2020, also ascribed a contractual noncontingent indemnification guarantee to certain of our wholly-owned subsidiaries related to certain incremental environmental remediation activities, predicated on the completion of certain property development activities ascribed to the lessor was formally terminated in the settlement. As a result of the termination of the License Agreement, we are no longer obligated to remove equipment from the property for certain development activities and as a result we have reversed the $17.9 million asset retirement obligation recorded in connection with the Delek/Alon Merger, effective July 1, 2017, since we own the property and intend to operate the property as an asphalt and marine fuel terminal and there was no remaining basis in the equipment. Additionally, as a result of the settlement, we reduced the non-contingent guarantee and environmental liability to $1.0 million since our risk of a contingent guarantee was eliminated and determined it appropriate to retain an accrual based on what we can reasonably estimate as the cost of the initial steps once operations cease or a cleanup is ordered. Total net gain from the property settlement was $53.4 million and was recorded in other operating income, net in the consolidated statements of income
Environmental liabilities with payments that are fixed or reliably determinable have been discounted to present value at various rates depending on their expected payment stream. These discount rates vary from 1.59% to 2.84%. The table below summaries our environmental liability accruals (in millions):
December 31,
20252024
Discounted environmental liabilities$32.8 $33.6 
Undiscounted environmental liabilities3.2 3.6 
  Total accrued environmental liabilities$36.0 $37.2 
As of December 31, 2025, the estimated future payments of environmental obligations for which discounts have been applied are as follows (in millions):
2026$1.6 
20271.6 
20281.6 
20291.6 
20301.5 
Thereafter28.1 
Discounted environmental liabilities, gross36.0 
Less: Discount applied3.2 
Discounted environmental liabilities$32.8 
Other Losses and Contingencies
Delek maintains property damage insurance policies which have varying deductibles. Delek also maintains business interruption insurance policies, with varying coverage limits and waiting periods. Covered losses in excess of the deductible and outside of the waiting period will be recoverable under the property and business interruption insurance policies.
El Dorado Refinery Fire
On February 27, 2021, our El Dorado refinery experienced a fire in its Penex unit. Contrary to initial assessments, and despite occurring during the early stages of turnaround activity, the facility did suffer operational disruptions as a result of the fire. During the year ended December 31,
2023, we recorded an additional $8.7 million for litigation, claims and assessments associated with the fire and are in excess of insurance coverage, which are included in operating expenses in the consolidated statements of income. In October 2023, we entered into a settlement agreement with six employees who were injured in the fire. Net impact to us after considering insurance coverage is approximately $10.0 million.
Insurance proceeds and other recoveries of $20.7 million was recognized as a gain, in excess of property damage losses during the year ended December 31, 2024. No insurance proceeds and other recoveries were recorded during the years ended December 31, 2025 and 2023. Such gain is included in insurance proceeds and other operating income, net in the consolidated statements of income. In addition, during the year ended December 31, 2023, we recognized a gain of $1.1 million, related to business interruption claims. No business interruption claims were recorded for the years ended December 31, 2025 and 2024. Such gains are included in insurance proceeds in the consolidated statements of income. An additional $10.6 million of other recoveries was recognized as a gain, related to business interruption claims, during the year ended December 31, 2024. Such gain are included in other operating income, net in the consolidated statements of income. If applicable, we accrue receivables for probable insurance or other third-party recoveries. Work to recover the final proceeds of insurance claims is ongoing and may result in additional future recognition of insurance recoveries.
Big Spring Refinery Fire
On November 29, 2022, our Big Spring refinery experienced a fire in its diesel hydrotreater unit. The facility suffered operational disruptions as a result of the fire. We incurred repair costs that was recoverable under property and casualty insurance policies. A $7.4 million and $6.5 million gain was recognized in excess of these losses, during the years ended December 31, 2024 and 2023, respectively. This gain is included in insurance proceeds in the consolidated statements of income. If applicable, we accrue receivables for probable insurance or other third-party recoveries. Work to recover the final proceeds of insurance claims is ongoing and may result in additional future recognition of insurance recoveries.
Winter Storm Uri
During February 2021, we experienced a severe weather event ("Winter Storm Uri") which temporarily impacted operations at all of our refineries. Due to the extreme freezing conditions, we experienced reduced throughputs at our refineries as there was a disruption in the crude supply, as well as damages to various units at our refineries requiring additional operating and capital expenditures. We recognized $1.0 million and $3.8 million as a gain, in excess of these losses during the years ended December 31, 2024 and 2023, respectively. In addition, during the year ended December 31, 2023, we also recognized a gain of $8.9 million related to business interruption claims. No business interruption claims were recognized during the years ended December 31, 2025 and 2024. Such gains are included in insurance proceeds in the consolidated statements of income. If applicable, we accrue receivables for probable insurance or other third-party recoveries. Work to recover the final proceeds of insurance claims is ongoing and may result in additional future recognition of insurance recoveries.
Crude Oil and Other Releases
We have experienced several crude oil and other releases involving our assets. There were no material releases that occurred during the years ended December 31, 2025 and 2024. For releases that occurred in prior years, we have received regulatory closure or a majority of the cleanup and remediation efforts are substantially complete. We do not anticipate material costs associated with any fines or penalties or to complete activities that may be needed to achieve regulatory closure. Expenses incurred for the remediation of these crude oil and other releases are included in operating expenses in our consolidated statements of income.
Asset Retirement Obligations
The reconciliation of the beginning and ending carrying amounts of asset retirement obligations is as follows (in millions):
December 31,
20252024
Beginning balance$24.7 $36.4 
Liabilities acquired6.0 4.9 
Revision in estimated cash flows— (18.1)
Accretion expense3.3 1.5 
Ending balance$34.0 $24.7 
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.
Significant components of Delek's continuing operations deferred tax assets (liabilities) reported in the accompanying consolidated financial statements as of December 31, 2025 and 2024 were as follows (in millions):
December 31,
20252024
Non-Current Deferred Taxes:
Property, plant and equipment, and intangibles$(218.8)$(237.4)
Right-of-use asset(19.0)(23.7)
Partnership and equity investments(213.1)(188.2)
Total deferred tax liabilities(450.9)(449.3)
Interest expense limitation under 163j
109.3 112.7 
Compensation and employee benefits23.3 10.3 
Net operating loss carryforwards111.2 134.8 
Tax credit carryforwards8.2 11.3 
Deferred revenues10.3 15.7 
Lease obligation23.5 27.7 
Reserves and accruals28.5 10.5 
Derivatives and hedging3.1 0.8 
Inventories2.6 1.0 
Other— (3.8)
Total deferred tax assets320.0 321.0 
Valuation allowance(87.0)(86.5)
Total net deferred tax liabilities
$(217.9)$(214.8)



















The difference between the actual income tax expense and the tax expense computed by applying the statutory federal income tax rate to income was attributable to the following (in millions):
Year Ended December 31,
202520242023
AmountPercentAmountPercentAmountPercent
U.S. Federal Statutory Rate$8.2 21.0 %$(148.2)21.0 %$3.5 21.0 %
State income tax benefit, net of federal tax provision (1)
(9.4)(24.3)%(0.6)0.1 %4.627.9 %
Foreign Tax Effects
     Canada— — %— — %(0.4)(2.6)%
Tax Credits
Energy Related Credits— — %(3.9)0.5 %(8.9)(53.5)%
Research & Development Credit(1.1)(2.7)%(1.2)0.2 %(0.6)(3.3)%
Other General Business Credits(0.1)(0.3)%(0.1)— %(0.2)(1.3)%
Changes in valuation allowance3.7 9.6 %0.1 — %(0.1)(0.9)%
Nontaxable or Nondeductible Items
Income tax (benefit) expense attributable to non-controlling interest(14.0)(36.1)%(8.6)1.2 %(6.0)(36.0)%
Goodwill impairment— — %44.6 (6.3)%— — %
Officers compensation limitation 4.9 12.6 %1.7 (0.2)%3.2 19.0 %
Share-based payment awards1.5 4.0 %2.5 (0.4)%1.6 9.7 %
Other0.5 1.3 %1.6 (0.2)%0.2 1.0 %
Changes in Unrecognized Tax Benefits1.9 5.0 %(0.1)— %— — %
Other adjustments(2.9)(7.6)%4.3 (0.6)%0.1 1.2 %
Effective Tax Rate$(6.8)(17.5)%$(107.9)15.3 %$(3.0)(17.8)%
(1) State taxes in Arkansas, Louisiana, Tennessee, and Texas made up the majority (greater than 50 percent) of the tax effect in this category for the years ending December 31, 2025. State taxes in Arkansas, Tennessee, and Texas made up the majority (greater than 50 percent) of the tax effect in this category for the years ending December 31, 2024 and 2023.
Pretax income was as follows (in millions):
Year Ended December 31,
202520242023
Domestic$37.7 $(705.4)$38.1 
Foreign1.2 (0.6)(21.5)
$38.9 $(706.0)$16.6 
Income tax expense (benefit) was as follows (in millions):
Year Ended December 31,
202520242023
Current
U.S. Federal$3.8 $(3.8)$2.6 
U.S. state and local(0.3)(0.5)1.0 
Foreign0.2 — (5.0)
Total current income tax expense (benefit)$3.7 $(4.3)$(1.4)
Deferred
U.S. Federal$(1.0)$(107.4)$(7.9)
U.S. state and local(9.5)3.9 6.3 
Foreign— (0.1)— 
Total deferred income tax expense (benefit)$(10.5)$(103.6)$(1.6)
Total income tax expense (benefit)$(6.8)$(107.9)$(3.0)
Income taxes paid (net of refunds) exceeded five percent of total income taxes paid (net of refunds) in the following jurisdictions:
Year Ended December 31,
202520242023
AmountThresholdAmountThresholdAmountThreshold
U.S. Federal$— *$— *$(11.4)
U.S. state and local:
Alabama— *(1.5)— *
Louisiana0.1(1.3)— *
Tennessee— *(1.2)2.7 
Texas0.2 2.5 3.0 
Other - state and local (1)
0.1 (0.1)(0.3)
Foreign:
Canada(0.5)— *1.0 
Israel0.1 0.1 0.2 
Total$— $(1.5)$(4.8)
Jurisdiction below the threshold for the period presented
(1) Immaterial payments are included in Other - state and local.
We carry valuation allowances against certain state deferred tax assets and net operating losses that may not be recoverable with future taxable income. We also carry valuation allowances related to basis differences that may not be recoverable. During the years ended December 31, 2025 and 2024, we recorded an increase to the valuation allowance of $0.5 million and $3.2 million, respectively. The 2025 valuation allowance increase was driven by changes in state attributes and the Section 163(j) interest limitation, while the 2024 increase was primarily driven by changes in state attributes.
In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods for which the deferred tax assets are deductible, management believes it is more likely than not Delek will realize the benefits of these deductible differences, net of the existing valuation allowance. The amount of the deferred tax assets considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced. Subsequently recognized tax benefit or expense relating to the valuation allowance for deferred tax assets will be reported as an income tax benefit or expense in the consolidated statement of income.
Federal net operating loss and credit carryforwards at December 31, 2025 totaled $124.9 million and $3.1 million. Federal net operating losses have an indefinite carryforward life, and federal tax credit carryforwards will begin expiring in 2030. State net operating loss and credit
carryforwards at December 31, 2025 totaled $1,882.6 million and $5.1 million, respectively, a portion of which are subject to a valuation allowance. State net operating losses and tax credit carryforwards will begin expiring in 2026.
Delek files a consolidated U.S. federal income tax return, as well as income tax returns in various state jurisdictions. The Company is no longer subject to U.S. federal income tax examinations for years through 2017. The Congressional Joint Committee has completed its review of the Company’s federal income tax returns for tax years 2015 – 2020, with no material adjustments identified. Alon USA Partners, LP is currently under audit by the IRS for tax year 2019. Delek is also under audit in various state jurisdictions for tax years 2016 through 2019. No material adjustments have been identified to date.
Increases and decreases to unrecognized tax benefits, which includes interest and penalties, were as follows (in millions):
Year Ended December 31,
202520242023
Balance at the beginning of the year$6.9 $10.9 $7.0 
Additions based on tax positions related to current year— 0.2 4.3 
Additions for tax positions related to prior years and acquisitions2.6 0.4 0.2 
Reductions for tax positions related to prior years(0.2)(0.1)(0.2)
Reductions for tax positions related to lapse of applicable statute of limitations(0.3)(4.5)(0.4)
Balance at the end of the year$9.0 $6.9 $10.9 
The amount of the unrecognized benefit above, that if recognized would change the effective tax rate, is $8.0 million and $6.0 million as of December 31, 2025 and 2024, respectively.
Delek recognizes accrued interest and penalties related to unrecognized tax benefits as an adjustment to the current provision for income taxes. We recognized interest expense of $0.1 million, $0.2 million, and $0.2 million related to unrecognized tax benefits during the years ended December 31, 2025, 2024 and 2023, respectively. The total recognized liability for interest was $1.4 million and $1.3 million as of December 31, 2025 and 2024, respectively.
v3.25.4
Related Party Transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
Our related party transactions consist primarily of transactions with our equity method investees (See Note 8). Transactions with our related parties were as follows for the periods presented (in millions):
Year Ended December 31,
202520242023
Revenues (1)
$109.7 $121.7 $105.2 
Cost of materials and other (2)
$172.1 $200.9 $197.5 
(1)Consists primarily of asphalt sales which are recorded in the refining segment.
(2)Consists primarily of pipeline throughput fees paid by the refining segment and asphalt purchases.
v3.25.4
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
Goodwill
We performed our annual goodwill impairment review in the fourth quarter of 2025, 2024 and 2023. This review was performed at the reporting unit level, which is at or one level below our operating segment. For a quantitative assessment, we estimated the value of each of our reporting units using a discounted cash flows ("DCF") analysis and a multiple of expected future cash flows, such as those used by third-party analysts. The DCF analysis included a market participant weighted average cost of capital, forecasted crack spreads, future volumes, gross margin, capital expenditures, and long-term growth rate based on historical information and our best estimate of future forecasts. The market approach involves significant judgment, including selection of an appropriate peer group, selection of valuation multiples, and determination of the appropriate weighting in our valuation model.
With respect to the goodwill associated with the reporting units within the refining segment, we performed a qualitative assessment in 2025 and 2023 and a quantitative assessment in 2024. Based on the qualitative assessment performed, we determined it was not more likely than not that the fair value of any reporting unit was less than its carrying value. Our 2024 quantitative testing of goodwill did not identify any impairments other than our Krotz Springs reporting unit, which reported a goodwill impairment charge of $212.2 million. The impairment was primarily driven by depressed crack spread pricing in the near term combined with an increased discount rate.
With respect to the goodwill associated with the reporting units within the logistics segment, we performed a qualitative assessment in 2025 and 2024. Based on the qualitative assessment performed, we determined it was not more likely than not that the fair value of any reporting unit was less than its carrying value. For 2023, we performed a quantitative assessment on the Delaware Gathering reporting unit and a qualitative assessment for our other reporting units. Our 2023 testing of goodwill did not identify any impairments other than our Delaware Gathering reporting unit, which reported a goodwill impairment charge of $14.8 million. The impairment was primarily driven by the significant increases in interest rates and timing of system connections with our producer customers.
The annual impairment review result in no impairment charge for the year ended December 31, 2025 and impairment charges of $212.2 million and $14.8 million for the years ended December 31, 2024 and 2023, respectively, which are included in asset impairment in the consolidated statements of income.
A summary of our goodwill by segment is as follows (in millions):
RefiningLogisticsCorporate, Other and EliminationsTotal
Gross goodwill balance$801.3 $27.0 $— $828.3 
Accumulated impairment losses(126.0)(14.8)— (140.8)
Balance,December 31, 2023675.3 12.2 — 687.5 
Goodwill Impairment(212.2)— — (212.2)
Gross goodwill balance801.3 27.0 — 828.3 
Accumulated impairment losses(338.2)(14.8)— (353.0)
Balance,December 31, 2024463.1 12.2 — 475.3 
Goodwill Impairment— — — — 
Gross goodwill balance801.3 27.0 — 828.3 
Accumulated impairment losses(338.2)(14.8)— (353.0)
Balance,December 31, 2025$463.1 $12.2 $— $475.3 
Intangibles
A summary of our identifiable intangible assets are as follows (in millions):
As of December 31, 2025
As of December 31, 2024
Useful LifeGrossAccumulated AmortizationNetGrossAccumulated AmortizationNet
Intangible Assets subject to amortization:
Supply contract4.8 years$4.8 $(1.3)$3.5 $4.8 $(0.3)$4.5 
Third-party fuel supply agreement10 years49.0 (41.7)7.3 49.0 (36.7)12.3 
Rights-of-way
8 - 86.6 years
23.7 (2.3)21.4 15.0 (1.9)13.1 
Customer relationships
11.6 years - 32.2 years
302.5 (69.5)233.0 234.2 (47.3)186.9 
Intangible assets not subject to amortization:
Rights-of-wayIndefinite126.4 126.4 90.7 90.7 
Line space historyIndefinite12.0 12.0 12.0 12.0 
Refinery permitsIndefinite2.1 2.1 2.1 2.1 
Total$520.5 $(114.8)$405.7 $407.8 $(86.2)$321.6 
Amortization of intangible assets was $28.6 million, $24.6 million and $23.7 million during the years ended December 31, 2025, 2024 and 2023, respectively, and is included in depreciation and amortization on the accompanying consolidated statements of income.
Amortization expense for the next five years is estimated to be as follows (in millions):
2026$28.6 
2027$26.2 
2028$23.7 
2029$23.2 
2030$22.7 
v3.25.4
Property, Plant and Equipment
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Property, Plant and Equipment
Property, plant and equipment, at cost, consist of the following (in millions):
December 31,
20252024
Land$45.9 $41.2 
Building and building improvements57.7 53.4 
Refinery machinery and equipment2,479.9 2,349.1 
Pipelines and terminals1,937.8 1,454.1 
Refinery turnaround costs652.7 526.6 
Other equipment159.8 187.6 
Construction in progress253.1 336.4 
$5,586.9 $4,948.4 
Less: accumulated depreciation(2,314.4)(2,008.4)
$3,272.5 $2,940.0 
Depreciation of property, plant and equipment assets was $366.3 million, $347.7 million and $314.5 million during the years ended December 31, 2025, 2024 and 2023, respectively, and is included in depreciation and amortization on the accompanying consolidated statements of income.
v3.25.4
Other Current Assets and Liabilities
12 Months Ended
Dec. 31, 2025
Other Current Assets and Liabilities [Abstract]  
Other Current Assets and Liabilities Other Current Assets and Liabilities
The detail of other current assets is as follows (in millions):
Other Current AssetsDecember 31, 2025December 31, 2024
Prepaid expenses$55.8 $69.2 
Income and other tax receivables7.2 6.7 
Short-term derivative assets (see Note 12)
0.7 8.8 
Other3.8 0.8 
Total$67.5 $85.5 

The detail of accrued expenses and other current liabilities is as follows (in millions):
Accrued Expenses and Other Current LiabilitiesDecember 31, 2025December 31, 2024
Product financing agreements$243.8 $185.9 
Crude purchase liabilities182.5 193.9 
Consolidated Net RINs deficit(1) (see Note 13)
107.4 30.6 
Income and other taxes payable86.5 101.1 
Employee costs73.3 43.2 
Deferred revenue71.0 6.9 
Short-term derivative liabilities (see Note 12)
2.7 5.6 
Other91.7 82.3 
Total$858.9 $649.5 
(1)Inclusive of RIN lower of cost or market reserve of $7.7 million for the year ended December 31, 2025.
v3.25.4
Restructuring and Other Charges
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges Restructuring and Other Charges
During the fiscal year 2022, we initiated a cost optimization plan to improve efficiencies and align our workforce with strategic activities and operations. The recorded costs include an accrual of $0.2 million and $10.4 million as of December 31, 2025 and 2024, respectively.
Included in our restructuring costs are expenses related to certain equity compensation awards. As of December 31, 2025 these awards were recorded as equity based on management's intention to settle the awards in shares. These awards were previously recorded as a liability based on the discretion and ability of management to settle the awards in cash.
During the year ended December 31, 2024, we made the decision to idle the Crossett, Arkansas, Cleburne, Texas and New Albany, Mississippi biodiesel facilities, while exploring viable and sustainable alternatives. Those alternatives could include restarting if market conditions improve, marketing for sale or permanently closing any of the facilities. Our decision to idle these facilities was driven by the decline in the overall biodiesel market and aligns with our continued operational and cost optimization efforts. As a result, we conducted an evaluation of impairment and based on our review we recorded a $22.1 million impairment which included property, plant and equipment and right of use assets. In addition, $0.4 million of severance and benefit expenses were recognized in the year ended December 31, 2024.
During the year ended December 31, 2024, we made a strategic decision to abandon certain capital projects included in construction in progress that no longer fit our core objectives. As a result, we recognized a loss of $14.1 million in the year ended December 31, 2024 which was recorded in other operating (income) loss, net in the consolidated statements of income. In addition, we recognized impairment charges totaling $9.2 million related to certain pipeline assets because it is no longer probable these assets will be utilized.
During the year ended December 31, 2024, we recorded a bonus accrual for certain employees, including executives, determined to be key to our planned go-forward operations and achievement of certain corporate and strategic milestones provided that they remain through various requisite service periods for a total of $12.3 million of which $8.3 million was recorded in general and administrative expenses and $4.0 million was recorded in operating expenses in the consolidated statements of income.
During the year ended December 31, 2023, Delek determined that leased crude oil tanks in Canada were not needed to support the future growth of its business. The exit of these leased crude oil tanks are intended to align with our continued operational and cost optimization efforts. We have the ability and intent to sublease these crude oil tanks for the remainder of the respective lease terms, however, the expected sublease has a lower rate than the head lease, resulting in a right-of-use asset impairment of $23.1 million.
We anticipate concluding our restructuring activities by the end of fiscal year 2026. Future cost estimates for these initiatives are continuing to be developed.
The detail of restructuring costs is as follows (in millions):
Year Ended December 31, 2025
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$0.2 $— $65.9 $66.1 
OtherCost of materials and other0.5 — — 0.5 
Severance costs and equity based compensationOperating expenses0.4 — 17.1 17.5 
Pension settlementOther operating (income) loss, net— — 2.1 2.1 
Asset write-offOther operating (income) loss, net0.3 — 0.3 0.6 
Total$1.4 $— $85.4 $86.8 

Year Ended December 31, 2024
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees, severance costs, bonus expense and equity based compensationGeneral and administrative expenses$— $— $13.0 $13.0 
Severance costs and bonus expenseOperating expenses0.4 — 4.0 4.4 
ImpairmentAsset impairment22.1 — 9.2 31.3 
Asset write-offOther operating income, net14.1 — — 14.1 
Total$36.6 $— $26.2 $62.8 
Year Ended December 31, 2023
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees and severance costsGeneral and administrative expenses$0.3 $0.4 $12.8 $13.5 
OtherCost of materials and other1.2 — — 1.2 
ImpairmentAsset impairment— — 23.1 23.1 
Total$1.5 $0.4 $35.9 $37.8 

Accumulated Restructuring Costs
The following table summarizes (in millions) the restructuring costs recognized in the Company's consolidated statements of income since inception of the the restructuring plan in fiscal year 2022 through the year ended December 31, 2025, excluding discontinued operations:
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Total
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$0.5 $0.4 $104.2 $105.1 
OtherCost of materials and other1.7 — — 1.7 
Severance costs and equity based compensationOperating expenses0.8 — 21.1 21.9 
ImpairmentAsset impairment22.1 — 32.3 54.4 
Pension settlementPension settlement— — 2.1 2.1 
Asset write-offOther operating (income) loss, net14.4 — 0.3 14.7 
Total$39.5 $0.4 $160.0 $199.9 

Restructuring Costs Liability Roll-forward:
The following table presents the movement of the restructuring liability, within the consolidated balance sheets (in millions):
Type of CostsStatement of Income LocationYear Ended December 31, 2024ExpensePaymentsOtherYear Ended December 31, 2025
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$6.6 $66.1 $(28.3)$(44.2)$0.2 
OtherCost of materials and other— 0.5 (0.5)— — 
Severance costs and equity based compensationOperating expenses3.8 17.5 (5.3)(16.0)— 
Pension settlementOther operating (income) loss, net— 2.1 (2.1)— 
Asset write-offOther operating (income) loss, net— 0.6 — (0.6)— 
Total$10.4 $86.8 $(34.1)$(62.9)$0.2 
v3.25.4
Equity-Based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Equity-Based Compensation Equity-Based Compensation
Delek US Holdings, Inc. 2006 Long-Term Incentive Plan
The Delek US Holdings, Inc. 2006 Long-Term Incentive Plan, as amended (the "2006 Plan"), allowed Delek to grant stock options, SARs, RSUs, PRSUs, and other stock-based awards of up to 5,053,392 shares of Delek's common stock to certain directors, officers, employees, consultants and other individuals who performed services for Delek or its affiliates. Stock options and SARs granted under the 2006 Plan were generally granted at market price or higher. The vesting of all outstanding awards was subject to continued service to Delek or its affiliates except that vesting of awards granted to certain executive employees could, under certain circumstances, accelerate upon termination of their employment and the vesting of all outstanding awards could accelerate upon the occurrence of an Exchange Transaction (as defined in the 2006 Plan). In the second quarter of 2010, Delek's Board of Directors and its Incentive Plan Committee began using stock-settled SARs, rather than stock options, as the primary form of appreciation award under the 2006 Plan. The 2006 Plan expired in April 2016.
Delek US Holdings, Inc. 2016 Long-Term Incentive Plan
On May 5, 2016, our stockholders approved our 2016 Long-Term Incentive Plan (the “2016 Plan”) to succeed our 2006 Plan. The 2016 Plan allows Delek to grant stock options, SARs, restricted stock, RSUs, performance awards and other stock-based awards of up to 17,010,000 shares of Delek's common stock to certain directors, officers, employees, consultants and other individuals who perform services for Delek or its affiliates. Stock options and SARs issued under the 2016 Plan are granted at prices equal to (or greater than) the fair market value of Delek's common stock on the grant date and are generally subject to a vesting period of one year or more. No awards will be made under the 2016 Plan after May 5, 2026.
Alon USA Energy, Inc. 2005 Long-Term Incentive Plan
In connection with the Delek/Alon Merger, Delek assumed the Alon USA Energy, Inc. Second Amended and Restated 2005 Incentive Compensation Plan (the “Alon 2005 Plan” and, collectively with the 2006 Plan and the 2016 Plan, the "Incentive Plans") as a component of its overall executive incentive compensation program. The Alon 2005 Plan permitted the granting of awards to Alon's officers and key employees in the form of options to purchase common stock, SARs, restricted shares of common stock, RSUs, performance shares, performance units and senior executive plan bonuses. Effective with the Delek/Alon Merger, all contractually unvested share-based awards were converted into share-based awards denominated in Delek common stock. Committed but unissued share-based awards were exchanged and converted into rights to receive share-based awards indexed to Delek common stock. The Alon 2005 Plan was terminated June 4, 2021.
Option and SAR Assumptions
The table below provides the fair value assumptions for our outstanding stock options and SARs under the Incentive Plans. For all awards granted, we calculated volatility using historical and implied volatility of a peer group of public companies using weekly stock prices.
2024 Grants
(Graded Vesting - 2 years)
Expected volatility61.59%
Dividend yield3.70%
Expected term5.75 years
Risk free rate4.03%
Fair value per share$11.66
Stock Option and SAR Activity
The following table summarizes our Incentive Plans stock option and SAR activity for the years ended December 31, 2025, 2024 and 2023:
Number of Shares Under OptionWeighted-Average Strike PriceWeighted-Average Contractual Term (in years)Aggregate Intrinsic Value
(in millions)
Options and SARs outstanding, December 31, 20221,527,045 $35.17 
Exercised(51,200)$25.06 
Forfeited(259,730)$37.34 
Options and SARs outstanding, December 31, 20231,216,115 $35.14 
Granted230,000 $26.50 
Exercised(33,150)$25.81 
Forfeited(172,400)$38.91 
Options and SARs outstanding, December 31, 20241,240,565 $33.25 
Exercised(501,275)$28.62 
Forfeited(209,900)$37.75 
Options and SARs outstanding, December 31, 2025529,390 $35.86 3.6$1.0
Vested options and SARs exercisable, December 31, 2025414,390 $38.45 2.4$0.6
Vested options and SARs exercisable, December 31, 20241,010,565 $34.79 3.1$0.1
Restricted Stock Units
The Incentive Plans provide for the award of RSUs and PRSUs to certain employees and non-employee directors. RSUs granted to employees vest ratably over three to five years from the date of grant, and RSUs granted to non-employee directors vest quarterly over the year following the date of grant. The grant date fair value of RSUs is determined based on the closing price of Delek's common stock on the grant date. PRSUs initially granted to employees will typically vest in one to three tranches, the first of which vests on December 31 of the year following the grant date, the second and third on the subsequent December 31. PRSUs subsequently granted to employees will typically vest at the end of a three calendar year performance period. The number of PRSUs that will ultimately vest is based on the Company's total shareholder return over the performance period. The grant date fair value of PRSUs for market-based awards is determined using a Monte-Carlo simulation model. We record compensation expense for these awards based on the grant date fair value of the award, recognized ratably over the measurement period.
Performance-Based Restricted Stock Unit Assumptions
The table below provides the assumptions used in estimating the fair values of our outstanding PRSUs under the Incentive Plans. For all awards granted, we calculated volatility using historical volatility and implied volatility of a peer group of public companies using weekly stock prices.
2025 Grants2024 Grants2023 Grants
Expected volatility
37.85% - 48.15%
 51.41%
57.61% - 64.46%
Expected term
0.15 - 2.81 years
2.81 years
1.81 - 2.81 years
Risk free rate
3.66% - 4.10%
4.25%
4.32% - 4.60%
Fair value per share$26.87$35.69
$24.95
The following table summarizes the RSU and PRSU activity under the Incentive Plans for the years ended December 31, 2025, 2024 and 2023:
Number of RSUs and PRSUsWeighted-Average Grant Date PriceTotal Fair Value: In Millions
BalanceDecember 31, 20222,621,333 $26.85 
Granted1,446,101 $24.17 
Vested(667,597)$26.38 $17.6 
Forfeited(539,850)$27.89 
Performance Not Achieved(350,939)$10.58 
BalanceDecember 31, 20232,509,048 $27.48 
Granted1,224,602 $26.47 
Vested(836,331)$25.27 $21.1 
Forfeited(303,865)$25.98 
Performance Not Achieved(251,696)$34.56 
BalanceDecember 31, 20242,341,758 $27.17 
Granted (1)
1,967,079 $21.58 
Vested(1,205,864)$24.86 $30.0 
Forfeited(393,939)$23.66 
Performance Not Achieved(139,535)$34.70 
BalanceDecember 31, 20252,569,499 $24.11 
(1) Includes awards granted related to certain restructuring plans previously recorded as a liability. These awards were reclassified as equity in the fourth quarter of 2025. Refer to Note 20 Restructuring and Other Charges for further information.

Compensation Expense Related to Equity-based Awards Granted Under the Incentive Plans
Compensation expense for Delek equity-based awards amounted to $79.0 million, $27.8 million and $23.9 million for the years ended December 31, 2025, 2024 and 2023, respectively, and are included in general and administrative expenses and operating expenses in the accompanying consolidated statements of income. These amounts exclude amounts related to discontinued operations of $1.6 million and $0.2 million for the years ended December 31, 2024 and 2023, respectively. We recognized income tax (benefit) expense for equity-based awards of $(2.0) million, $(3.1) million and $(2.0) million for the years ended December 31, 2025, 2024 and 2023, respectively.
As of December 31, 2025, there was $27.3 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements, which is expected to be recognized over a weighted-average period of 1.3 years.
The aggregate intrinsic value, which represents the difference between the underlying stock's market price and the award's exercise price, of the share-based awards exercised or vested during the years ended December 31, 2025, 2024 and 2023 was $34.7 million, $20.1 million and $16.3 million, respectively. During the years December 31, 2025, 2024 and 2023, respectively, we issued net shares of common stock of 902,384, 589,300 and 450,123 as a result of exercised or vested equity-based awards. These amounts are net of 735,557, 256,865 and 223,645 shares, respectively, withheld to satisfy employee tax obligations related to the exercises and vesting for the years ended December 31, 2025, 2024 and 2023. Delek paid approximately $9.6 million, $5.5 million and $4.5 million, respectively, of taxes in connection with the settlement of these awards for the years ended December 31, 2025, 2024 and 2023. We issue new shares of common stock upon exercise or vesting of share-based awards.
Delek Logistics GP, LLC 2012 Long-Term Incentive Plan
Logistics GP maintains a unit-based compensation plan for officers, directors and employees of Logistics GP or its affiliates and certain consultants, affiliates of Logistics GP or other individuals who perform services for Delek Logistics. The Delek Logistics GP, LLC 2012 Long-Term Incentive Plan ("Logistics LTIP") permits the grant of unit options, restricted units, phantom units, unit appreciation rights, distribution equivalent rights, other unit-based awards, and unit awards. Awards granted under the Logistics LTIP will be settled with Delek Logistics units. The Logistics GP board of directors has authorized for issuance under the Logistics LTIP of up to 912,207 common units representing limited partner interests in Delek Logistics. The term of the Logistics LTIP was also extended to June 9, 2031. Equity-based compensation expense is included in general and administrative expenses in the accompanying consolidated statements of income and is immaterial for the years ended December 31, 2025, 2024 and 2023.
v3.25.4
Shareholders' Equity
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Shareholders' Equity Shareholders' Equity
Dividends
For 2025, our Board of Directors declared the following dividends:
Approval DateDividend Amount Per ShareRecord DatePayment Date
February 18, 2025$0.255March 3, 2025March 10, 2025
April 29, 2025$0.255May 12, 2025May 19, 2025
July 30, 2025$0.255August 11, 2025August 18, 2025
October 29, 2025$0.255November 10, 2025November 17, 2025
February 18, 2026$0.255March 2, 2026March 9, 2026
Stock Repurchase Program
Our Board of Directors has authorized a share repurchase program under which repurchases of Delek common stock may be executed through open market transactions or privately negotiated transactions, in accordance with applicable securities laws. The timing, price, and size of repurchases are made at the discretion of management and will depend on prevailing share prices, general economic and market conditions, and other considerations. The authorization has no expiration date. During the years ended December 31, 2025 and 2024, 3,839,968 and 2,168,196 shares, respectively, of our common stock were repurchased and cancelled at the time of the transaction for a total of $79.4 million and $41.5 million, respectively. As of December 31, 2025, there was $464.2 million of authorization remaining under Delek's aggregate stock repurchase program.
v3.25.4
Postretirement Benefits
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Postretirement Benefits Postretirement Benefits
Pension Plans
We have had two defined benefit pension plans for certain Alon employees. The benefits are based on years of service and the employee’s final average monthly compensation. Our funding policy is to contribute annually no less than the minimum required nor more than the maximum amount that can be deducted for federal income tax purposes. Contributions are intended to provide not only for benefits attributed to service to date but also for those benefits expected to be earned in the future. Both plans are closed to new participants.
On August 1, 2024, the Board of Directors approved terminating the Alon USA Pension Plan, effective December 31, 2024, subject to approval by the Internal Revenue Service. In 2025, we received all necessary legal and regulatory approvals to terminate the plan. In December 2025, we purchased annuities or made lump sum payments, at the election of the plan participants, in the aggregate amount of $94.2 million to settle the benefit obligation related to the Alon USA Pension plan.
The pre-tax amounts related to the defined benefit plans recognized as pension benefit liability in the consolidated balance sheets as of December 31, 2025 was $1.7 million.
Financial information related to our pension plans is presented below (in millions):
Year Ended December 31,
20252024
Change in projected benefit obligation:
Benefit obligation at beginning of year$98.9 $106.7 
Interest cost5.2 5.0 
Actuarial (gain) loss(2.6)(6.7)
Benefits paid(6.1)(6.0)
Other (effect of curtailment/settlement)(94.2)(0.1)
Projected benefit obligations at end of year$1.2 $98.9 
Change in plan assets:
Fair value of plan assets at beginning of year$97.5 $104.2 
Actual return on plan assets5.7 (0.7)
Employer contribution— 0.1 
Benefits paid(6.1)(6.0)
Other (effect of curtailment/settlement)(94.2)(0.1)
Fair value of plan assets at end of year$2.9 $97.5 
Reconciliation of funded status:
Fair value of plan assets at end of year$2.9 $97.5 
Less projected benefit obligations at end of year1.2 98.9 
Over (under)-funded status at end of year$1.7 $(1.4)
The pre-tax amounts in accumulated other comprehensive loss that have not yet been recognized as components of net periodic benefit cost were as follows (in millions):
Year Ended December 31,
20252024
Net actuarial (gain) loss$(0.1)$5.3 
Accumulated other comprehensive (gain) loss at end of year$(0.1)$5.3 
The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the pension plans were as follows (in millions):
Year Ended December 31,
20252024
Projected benefit obligation$1.2 $98.9 
Accumulated benefit obligation$1.2 $98.9 
Fair value of plan assets$2.9 $97.5 
The weighted-average assumptions used to determine benefit obligations were as follows:
Year Ended December 31,
20252024
Discount rate5.35 %5.50 %
The discount rate used reflects the expected future cash flow based on our funding valuation assumptions and participant data as of the beginning of the plan period. The expected future cash flow is discounted by the Principal Pension Discount Yield Curve for the fiscal year end because it has been specifically designed to help pension funds comply with statutory funding guidelines. The expected long-term rate of return is based on the portfolio as a whole and not on the sum of the returns on individual asset categories.
The weighted-average assumptions used to determine net periodic benefit costs were as follows:
Year Ended December 31,
202520242023
Discount rate5.50 %4.90 %5.10 %
Expected long-term rate of return on plan assetsN/A5.25 %5.55 %
The components of net periodic benefit cost related to our benefit plans consisted of the following (in millions):
Year Ended December 31,
Components of net periodic benefit:202520242023
Interest cost$5.2 $5.0 $5.3 
Expected return on plan assets(5.0)(5.1)(5.4)
Amortization of net gain— — (0.1)
Effect of settlement2.1 — — 
Net periodic benefit$2.3 $(0.1)$(0.2)
The service cost component of net periodic benefit is included as part of general and administrative expenses in the accompanying statements of income. The other components of net periodic benefit are included as part of other operating income, net.
The weighted-average asset allocation of our pension benefits plan assets were as follows:
Year Ended December 31,
20252024
Investments in common collective trust consisting of:
Fixed-income100.0 %100.0 %
   Total100.0 %100.0 %
The fair value of our pension assets by category were as follows (in millions):
Quoted Prices in Active Markets For Identical Assets or Liabilities (Level 1)Significant Other Observable Inputs (Level 2)Significant
Unobservable Inputs
(Level 3)
Consolidated
Total
Year Ended December 31, 2025
Fixed-income$— $2.9 $— $2.9 
Total$— $2.9 $— $2.9 
Year Ended December 31, 2024
Fixed-income— 97.5 — 97.5 
Total$— $97.5 $— $97.5 
We made no contributions to the pension plans for the year ended December 31, 2025, and expect $0.5 million contributions to be made to the pension plans in 2026. There were no employee contributions to the plans. The benefits expected to be paid in each year 2026–2030 are $1.0 million, $0.1 million, $0.0 million, $0.0 million and $0.0 million, respectively. The aggregate benefits expected to be paid in the five years from 2031–2035 are $0.1 million. The expected benefits are based on the same assumptions used to measure our benefit obligation at December 31, 2025 and include estimated future employee service.
401(k) Plans
For the years ended December 31, 2025, 2024 and 2023, we sponsored a voluntary 401(k) Employee Retirement Savings Plans for eligible employees. Employees must be at least 19 years of age and eligibility to participate in the plan is immediate upon employment. Employee contributions are matched on a fully-vested basis by us up to a maximum of 10% on 6% of eligible compensation. Eligibility for the Company matching contribution begins immediately upon employment with vesting after one year of service. For the years ended December 31, 2025, 2024 and 2023, the 401(k) plans expense recognized was $23.4 million, $24.8 million and $13.3 million, respectively. These amounts exclude amounts related to discontinued operations of $1.3 million and $1.5 million for the years ended December 31, 2024 and 2023, respectively.
Postretirement Medical Plan
In addition to providing pension benefits, Alon has an unfunded postretirement medical plan covering certain health care and life insurance benefits for certain employees of Alon that retired prior to January 2, 2017, who met eligibility requirements in the plan documents. This plan is closed to new participants. The health care benefits in excess of certain limits are insured. The accrued benefit liability related to this plan reflected in the consolidated balance sheet was $0.3 million and $0.4 million at December 31, 2025 and 2024, respectively.
v3.25.4
Selected Quarterly Financial Data (Unaudited)
12 Months Ended
Dec. 31, 2025
Quarterly Financial Information Disclosure [Abstract]  
Selected Quarterly Financial Data (Unaudited) Selected Quarterly Financial Data (Unaudited)
Quarterly financial information for the years ended December 31, 2025 and 2024 is summarized below. The sum of the quarterly results may differ from the annual results presented on our consolidated statements of income due to rounding. The quarterly financial information summarized below has been prepared by Delek's management and is unaudited (in millions, except per share data).
For the Three Month Periods Ended
March 31, 2025June 30, 2025September 30, 2025December 31, 2025
Net revenues$2,641.9 $2,764.6 $2,887.0 $2,429.4 
Operating (loss) income$(125.8)$(33.5)$295.7 $164.6 
Net (loss) income from continuing operations$(158.2)$(89.3)$195.1 $98.1 
Net (loss) income$(158.5)$(90.1)$194.8 $97.1 
Net (loss) income attributable to Delek$(172.7)$(106.4)$178.0 $78.3 
Basic (loss) income per share from continuing operations$(2.78)$(1.75)$2.96 $1.32 
Diluted (loss) income per share from continuing operations$(2.78)$(1.75)$2.93 $1.28 
For the Three Month Periods Ended
3/31/2024 (1)
6/30/2024 (1)
September 30, 2024
December 31, 2024
Net revenues$3,128.0 $3,308.1 $3,042.4 $2,373.7 
Operating income (loss)$29.2 $4.6 $(121.9)$(403.4)
Net loss from continuing operations$(28.4)$(33.8)$(134.8)$(401.1)
Net loss$(25.2)$(26.1)$(67.5)$(402.1)
Net loss attributable to Delek$(32.6)$(37.2)$(76.8)$(413.8)
Basic loss per share from continuing operations$(0.56)$(0.70)$(2.25)$(6.53)
Diluted loss per share from continuing operations$(0.56)$(0.70)$(2.25)$(6.53)
(1) Adjusted to reflect discontinued operations. See Note 5 for further discussion.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
We lease certain land, building and various equipment from others. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 10 years or more. The exercise of existing lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise.
Some of our lease agreements include a rate based on equipment usage and others include a rate with fixed increases or inflationary index based increases. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We rent or sublease certain machinery and equipment to third parties. Our sublease portfolio consists primarily of operating leases within our crude storage equipment.
As of December 31, 2025, $16.8 million of our net property, plant, and equipment balance is subject to an operating lease to a third party. This agreement does not include options for the lessee to purchase our leasing equipment, nor does it include any material residual value guarantees or material restrictive covenants.
During the fourth quarter of 2023, Delek determined that leased crude oil tanks in Canada were not needed to support the future growth of its business. We have the ability and intent to sublease these crude oil tanks for the remainder of the respective lease terms, however, the expected sublease has a lower rate than the head lease, resulting in a right-of-use asset impairment of $23.1 million and remaining right-of-use asset value of $21.2 million. The impairment is included in asset impairment in the consolidated statements of income. The fair value of the right-of-use asset was estimated using the discounted future cash flows method, which includes estimates and assumptions for future sublease rental rates that reflect current sublease market conditions, as well as a discount rate.
The following table presents additional information related to our leases in accordance ASC 842, Leases ("ASC 842"):
(in millions)Year Ended December 31,
202520242023
Lease Cost
Operating lease costs$47.8 $54.6 $63.8 
Finance lease costs:(1)
Amortization of leased assets7.3 — — 
Interest on lease liabilities1.9 — — 
Total finance lease cost9.2 — — 
Short-term lease costs (2)
59.8 64.8 46.1 
Sublease income(9.2)(9.3)(3.5)
Net lease costs$107.6 $110.1 $106.4 
Other Information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases (1)
$(50.0)$(58.5)$(60.5)
Leased assets obtained in exchange for new operating lease liabilities$22.9 $15.1 $50.1 
Leased assets obtained in exchange for new financing lease liabilities$33.6 $0.9 $1.4 
December 31, 2025December 31, 2024
Weighted-average remaining lease term (years) operating leases4.23.6
Weighted-average remaining lease term (years) financing leases3.75.6
Weighted-average discount rate operating leases (3)
6.5 %6.2 %
Weighted-average discount rate financing leases (3)
6.8 %4.5 %
(1) An immaterial amount of financing lease cost was included in operating lease cost during the years ended 2023 and 2024.
(2) Includes an immaterial amount of variable lease cost.
(3) Our discount rate is primarily based on our incremental borrowing rate in accordance with ASC 842.
The following is an estimate of the maturity of our lease liabilities for operating and financing leases having remaining noncancelable terms in excess of one year as of December 31, 2025 (in millions) under the lease guidance ASC 842:
Maturity of Lease LiabilitiesOperatingFinance
12 months or less$30.9 $11.9 
13-24 months27.6 11.9 
25-36 months9.5 8.8 
37-48 months5.0 5.8 
49- 60 months2.8 2.7 
Thereafter9.2 0.1 
Total Future Lease Payments85.0 41.2 
Less: Interest11.7 4.5 
Present Value of Lease Liabilities$73.3 $36.7 
Leases Leases
We lease certain land, building and various equipment from others. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term. Most leases include one or more options to renew, with renewal terms that can extend the lease term from one to 10 years or more. The exercise of existing lease renewal options is at our sole discretion. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise.
Some of our lease agreements include a rate based on equipment usage and others include a rate with fixed increases or inflationary index based increases. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We rent or sublease certain machinery and equipment to third parties. Our sublease portfolio consists primarily of operating leases within our crude storage equipment.
As of December 31, 2025, $16.8 million of our net property, plant, and equipment balance is subject to an operating lease to a third party. This agreement does not include options for the lessee to purchase our leasing equipment, nor does it include any material residual value guarantees or material restrictive covenants.
During the fourth quarter of 2023, Delek determined that leased crude oil tanks in Canada were not needed to support the future growth of its business. We have the ability and intent to sublease these crude oil tanks for the remainder of the respective lease terms, however, the expected sublease has a lower rate than the head lease, resulting in a right-of-use asset impairment of $23.1 million and remaining right-of-use asset value of $21.2 million. The impairment is included in asset impairment in the consolidated statements of income. The fair value of the right-of-use asset was estimated using the discounted future cash flows method, which includes estimates and assumptions for future sublease rental rates that reflect current sublease market conditions, as well as a discount rate.
The following table presents additional information related to our leases in accordance ASC 842, Leases ("ASC 842"):
(in millions)Year Ended December 31,
202520242023
Lease Cost
Operating lease costs$47.8 $54.6 $63.8 
Finance lease costs:(1)
Amortization of leased assets7.3 — — 
Interest on lease liabilities1.9 — — 
Total finance lease cost9.2 — — 
Short-term lease costs (2)
59.8 64.8 46.1 
Sublease income(9.2)(9.3)(3.5)
Net lease costs$107.6 $110.1 $106.4 
Other Information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases (1)
$(50.0)$(58.5)$(60.5)
Leased assets obtained in exchange for new operating lease liabilities$22.9 $15.1 $50.1 
Leased assets obtained in exchange for new financing lease liabilities$33.6 $0.9 $1.4 
December 31, 2025December 31, 2024
Weighted-average remaining lease term (years) operating leases4.23.6
Weighted-average remaining lease term (years) financing leases3.75.6
Weighted-average discount rate operating leases (3)
6.5 %6.2 %
Weighted-average discount rate financing leases (3)
6.8 %4.5 %
(1) An immaterial amount of financing lease cost was included in operating lease cost during the years ended 2023 and 2024.
(2) Includes an immaterial amount of variable lease cost.
(3) Our discount rate is primarily based on our incremental borrowing rate in accordance with ASC 842.
The following is an estimate of the maturity of our lease liabilities for operating and financing leases having remaining noncancelable terms in excess of one year as of December 31, 2025 (in millions) under the lease guidance ASC 842:
Maturity of Lease LiabilitiesOperatingFinance
12 months or less$30.9 $11.9 
13-24 months27.6 11.9 
25-36 months9.5 8.8 
37-48 months5.0 5.8 
49- 60 months2.8 2.7 
Thereafter9.2 0.1 
Total Future Lease Payments85.0 41.2 
Less: Interest11.7 4.5 
Present Value of Lease Liabilities$73.3 $36.7 
v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events Subsequent Events
On January 30, 2026, we entered into asset purchase agreements with Delek Logistics, (collectively referred to as “the Intercompany Agreements”), pursuant to which we agreed to acquire a Tyler refinery tank for total consideration of $19.0 million (the “Tyler Tank Purchase”) and El Dorado tank and terminal assets for total consideration of $66.0 million (the “El Dorado Terminal Purchase”). The Tyler Tank Purchase and the El Dorado Terminal Purchase are expected to close on April 1, 2026 and October 1, 2027, respectively, in each case subject to the satisfaction of customary closing conditions. Under the Intercompany Agreements, the consideration may be paid in a combination of cash and equity, with up to $20.0 million of the aggregate consideration payable through the return of Delek Logistics common units. In addition, pursuant to the Intercompany Agreements, Delek will waive Omnibus fees for an aggregate of $4.0 million during the first two quarters of 2026.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
shares
Trading Arrangements, by Individual  
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Shlomo Zohar [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On November 13, 2025, Shlomo Zohar, a member of our Board of Directors, adopted a Rule 10b5-1 trading arrangement for the sale of up to 36,715 shares of our common stock, subject to certain conditions. The arrangement’s expiration date is November 13,2026.
Name Shlomo Zohar
Title Board of Directors
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 13, 2025
Expiration Date November 13,2026
Arrangement Duration 582 days
Aggregate Available 36,715
Reuven Spiegel [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On November 25, 2025, Reuven Spiegel, Executive Vice President, Special Projects, adopted a Rule 10b5-1 trading arrangement for the sale of up to 30,000 shares of our common stock, subject to certain conditions. The arrangement’s expiration date is November 20, 2026.
Name Reuven Spiegel
Title Executive Vice President, Special Projects
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 25, 2025
Expiration Date November 20, 2026
Arrangement Duration 230 days
Aggregate Available 30,000
William J. Finnerty [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On December 5, 2025, William J. Finnerty, a member of our Board of Directors, adopted a Rule 10b5-1 trading arrangement for the sale of up to 15,000 shares of our common stock, subject to certain conditions. The arrangement’s expiration date is September 2, 2026.
Name William J. Finnerty
Title Board of Directors
Rule 10b5-1 Arrangement Adopted true
Adoption Date December 5, 2025
Expiration Date September 2, 2026
Arrangement Duration 271 days
Aggregate Available 15,000
Avigal Soreq [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On December 2, 2025, Avigal Soreq, Chief Executive Officer and a member of our Board of Directors, adopted a Rule 10b5-1 trading arrangement for the sale of up to 50,000 shares of our common stock, subject to certain conditions. The arrangement’s expiration date is December 4, 2026.
Name Avigal Soreq
Title Chief Executive Officer and a member of our Board of Directors
Rule 10b5-1 Arrangement Adopted true
Adoption Date December 2, 2025
Expiration Date December 4, 2026
Arrangement Duration 367 days
Aggregate Available 50,000
Ezra Uzi Yemin [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On December 11, 2025, Ezra Uzi Yemin, Chairman of our Board of Directors, adopted a Rule 10b5-1 trading arrangement for the sale of up to 280,000 shares of our common stock, subject to certain conditions. The arrangement’s expiration date is March 18, 2027.
Name Ezra Uzi Yemin
Title Chairman of our Board of Directors
Rule 10b5-1 Arrangement Adopted true
Adoption Date December 11, 2025
Expiration Date March 18, 2027
Arrangement Duration 462 days
Aggregate Available 280,000
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
IT and OT are critical to our operations, including refinery processes, petroleum movement monitoring in pipelines and terminals, and other mission-critical processes and transactions. We utilize IT and OT systems across our operations to capture accounting, technical and regulatory data for archiving, analysis, and reporting. Our primary business systems mostly consist of purchased and licensed software programs that integrate with our internal solutions. Additionally, our technology encompasses a company-wide network through which employees have access to key business applications.
We maintain and continually enhance a comprehensive, risk-based cybersecurity program aimed at safeguarding our data, along with the data of our customers and partners. The identification, assessment, and management of cyber risks fall under our Enterprise Risk Management (“ERM”) program, overseen by the Board of Directors. Our Chief Technology & Data Officer holds overall responsibility for IT, OT, and cybersecurity. Delek follows recognized cybersecurity frameworks with a Chief Information Security Officer dedicated to overseeing cybersecurity initiatives throughout the entire enterprise.
Our risk assessment process related to cybersecurity includes identifying threats and conducting vulnerability assessments, likelihood and impact assessments related to our own information and OT systems as well as our third-party service providers. Delek collaborates with third-party vendors to leverage managed security services, enhancing Delek’s cybersecurity capabilities. Delek possesses monitoring capabilities for both its IT and OT infrastructure. To identify material cybersecurity risks, we use a combination of technical assessments, risk analysis, vulnerability scanning, incident and event monitoring, threat intelligence and third-party assessments along with ongoing monitoring and management.
We manage our material cybersecurity risks through a combination of security measures, audits, training, planning, and testing. Delek has established processes for regular disaster recovery planning and response readiness testing. Our security approach also includes multiple layers of defense and testing of controls. We have implemented security measures, including segmentation, firewalls, intrusion detection systems, encryption, multi-factor authentication and data loss prevention designed to safeguard our systems and data. Furthermore, we have reinforced our data protection capabilities by investing in both hardware and software.
Recognizing that humans are often the most vulnerable element of even the most secure computer architectures, Delek conducts mandatory security awareness programs, including required training and phishing campaigns for our employees and contractors. Delek also conducts monthly reviews of global cybersecurity incidents to ensure that appropriate mitigation measures are in place to guard against similar threats. Delek is committed to enhancing its organizational resilience through a multiyear, comprehensive incident response tabletop drill program. Building upon the success of the drill conducted in 2025 and previous years, we remain committed to continuous improvement and proactive preparedness in addressing potential challenges and effectively managing incidents.
Delek has not experienced a significant cybersecurity breach or associated expenses, penalties, or settlements for the years ended December 31, 2025, 2024 and 2023. Delek continuously assesses and enhances the confidentiality, integrity, and availability of its IT and OT assets.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] We maintain and continually enhance a comprehensive, risk-based cybersecurity program aimed at safeguarding our data, along with the data of our customers and partners. The identification, assessment, and management of cyber risks fall under our Enterprise Risk Management (“ERM”) program, overseen by the Board of Directors.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
The Board of Directors and executive leadership team at Delek are committed to investing the attention and resources necessary to maintain the privacy, security and integrity of our information, systems and networks and enhance the company’s resiliency against cyber threats. To assist in these efforts, the Board of Directors has assigned a number of cybersecurity related responsibilities to its standing committees while retaining overall responsibility for the oversight of Delek's cybersecurity activities.
In overseeing cybersecurity risks, the Board of Directors follows the principles identified by the National Association of Corporate Directors in the oversight of cybersecurity risks. Cybersecurity risks and Company programs are discussed with the Board of Directors by the Chief Technology & Data Officer and others. Third parties are periodically engaged in the assessment of cybersecurity, including evaluating maturity under the National Institute for Security and Technology’s and the International Society of Automation/ International Electrotechnical Commission’s cybersecurity frameworks, testing informational and operational cyber defenses, controls, and reviews of policies and procedures.
The Board of Directors established the standing Technology Committee. One of the Technology Committee’s responsibilities is to review, assess, manage, and mitigate risks related to technological developments, digitalization, and information security. The Technology Committee also reviews assessments of the effectiveness of the Company’s information security and technology programs, procedures, and initiatives. The Technology Committee regularly receives reports from management regarding information security and cyber risk matters, including the Company’s contingency planning and information security training and compliance, and reports its activities to the Board. The Technology Committee’s designated focus on these areas of the Company’s digitalization, information and operational security policies help ensure strategic alignment of the Company’s strategies with information security and risk management.
We also continue to monitor the use of AI throughout our business and we have embedded responsible AI principles into our corporate framework. This ensures that any AI adoption supports long-term security, resilience, transparency, and trust. Delek’s AI Policy sets the foundation for responsible use of AI technologies. It emphasizes fairness, accountability, and compliance with regulatory standards. By prioritizing ethical design and deployment, we aim to reduce risks such as bias, misuse, and data breaches—aligning with our goals of integrity and social responsibility.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]
The Board of Directors established the standing Technology Committee. One of the Technology Committee’s responsibilities is to review, assess, manage, and mitigate risks related to technological developments, digitalization, and information security. The Technology Committee also reviews assessments of the effectiveness of the Company’s information security and technology programs, procedures, and initiatives. The Technology Committee regularly receives reports from management regarding information security and cyber risk matters, including the Company’s contingency planning and information security training and compliance, and reports its activities to the Board. The Technology Committee’s designated focus on these areas of the Company’s digitalization, information and operational security policies help ensure strategic alignment of the Company’s strategies with information security and risk management.
We also continue to monitor the use of AI throughout our business and we have embedded responsible AI principles into our corporate framework. This ensures that any AI adoption supports long-term security, resilience, transparency, and trust. Delek’s AI Policy sets the foundation for responsible use of AI technologies. It emphasizes fairness, accountability, and compliance with regulatory standards. By prioritizing ethical design and deployment, we aim to reduce risks such as bias, misuse, and data breaches—aligning with our goals of integrity and social responsibility.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Technology Committee regularly receives reports from management regarding information security and cyber risk matters, including the Company’s contingency planning and information security training and compliance, and reports its activities to the Board.
Cybersecurity Risk Role of Management [Text Block] Our senior leadership team is actively involved in cybersecurity governance, providing oversight of cybersecurity risks at the highest levels of our organization. Establishing clear lines of ownership and accountability, along with regular and transparent communication among our standing Board committees, the Board of Directors and executives, is crucial for effectively handling cybersecurity risks and opportunities. Our Chief Technology & Data Officer reports to the Chief Executive Officer, dedicating a substantial amount of their efforts to ensure the safety and security of our networks and systems. Our Chief Technology & Data Officer has nearly 20 years of IT experience including areas of technology, cybersecurity, data, analytics, and digital transformation as well as being an Adjunct Lecturer at Tel-Aviv University and the Technion for Big Data Technologies, Data Science and Data Visualization. Our Chief Technology & Data Officer oversees a team of security professionals and regularly updates the Board of Directors on any potential risks and threats to the Company. Senior leadership including our Chief Technology & Data Officer and the Chief Information Security Officer brief the Board on information security matters multiple times throughout the year.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our Chief Technology & Data Officer reports to the Chief Executive Officer, dedicating a substantial amount of their efforts to ensure the safety and security of our networks and systems.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Chief Technology & Data Officer has nearly 20 years of IT experience including areas of technology, cybersecurity, data, analytics, and digital transformation as well as being an Adjunct Lecturer at Tel-Aviv University and the Technion for Big Data Technologies, Data Science and Data Visualization.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Our Chief Technology & Data Officer oversees a team of security professionals and regularly updates the Board of Directors on any potential risks and threats to the Company. Senior leadership including our Chief Technology & Data Officer and the Chief Information Security Officer brief the Board on information security matters multiple times throughout the year.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Consolidation
Basis of Presentation
Our consolidated financial statements include the accounts of Delek and its subsidiaries. All significant intercompany transactions and account balances have been eliminated in consolidation.
Our consolidated financial statements include Delek Logistics Partners, LP ("Delek Logistics", NYSE:DKL), which is a variable interest entity ("VIE"). As the indirect owner of the general partner of Delek Logistics, we have the ability to direct the activities of this entity that most significantly impact its economic performance and we are considered to be the primary beneficiary of the entity for accounting purposes. If Delek Logistics incurs a loss, our operating results will reflect such loss, net of intercompany eliminations, to the extent of our ownership interest in this entity.
Basis of Presentation
Use of Estimates
The preparation of financial statements in conformity with United States ("U.S.") Generally Accepted Accounting Principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with United States ("U.S.") Generally Accepted Accounting Principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Reclassifications
Reclassifications
Certain prior period amounts have been reclassified in order to conform to the current period presentation.
Segment Reporting
Segment Reporting
Delek is an integrated downstream energy business based in Brentwood, Tennessee. Prior to July 2024, we aggregated our operating units into three reportable segments: Refining, Logistics and Retail consisting of three primary lines of business:
petroleum refining and crude oil operations;
the transportation, storage and wholesale distribution of crude oil, natural gas, intermediate and refined products and water disposal and recycling; and
convenience store retailing.
Having previously closed on the sale of the Retail Stores, Retail is no longer a reportable segment and we operate under the Refining and Logistics segments.
Operations that are not specifically included in the reportable segments are included in Corporate, Other and Eliminations, which primarily consists of the following:
our corporate activities;
results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 12); and
intercompany eliminations.
Prior to July 2024, we aggregated our operating units into three reportable segments: Refining, Logistics and Retail. However, on July 31, 2024, Delek entered into the Retail Purchase Agreement to sell the Retail Stores, which consisted of the entire retail segment, to FEMSA. As a result of the Retail Purchase Agreement, we met the requirements of ASC 205-20 and ASC 360, to report the results of the Retail Stores as discontinued operations and to classify the Retail Stores as a group of discontinued operations assets. The Retail Transaction closed on September 30, 2024. Operations that are not specifically included in the reportable segments are included in Corporate, Other and Eliminations, which consist of the following:
our corporate activities;
results of certain immaterial operating segments, including our Canadian crude trading operations (as discussed in Note 12); and
intercompany eliminations.
During the second quarter 2024, we realigned our reportable segments for financial reporting purposes to reflect changes in the manner in which our chief operating decision maker, or CODM, assesses financial information for decision-making purposes. The change represents reporting the operating results of our 50% interest in a joint venture that owns asphalt terminals located in the southwestern region of the U.S. within the refining segment. Prior to this change, these operating results were reported as part of corporate, other and eliminations. While this reporting change did not change our consolidated results, segment data for previous years has been restated and is consistent with the current year presentation throughout the financial statements and the accompanying notes.
On August 5, 2024, we contributed all of our 50% investment in W2W Holdings LLC ("HoldCo") which included our 15.6% indirect interest in the WWP joint venture and related joint venture indebtedness, to a subsidiary of Delek Logistics. The operating results of HoldCo are now reported in our Logistics segment. Previously, they were reported as part of corporate, other and eliminations.
The disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company defines its segments based on how internally reported information is regularly reviewed by its CODM to analyze financial performance, make decisions and allocate resources. The CODM is a combination of the chief executive officer and chairman of the board of directors. The CODM evaluates performance based upon EBITDA attributable to Delek. The CODM considers budget to actual variances on a monthly basis when making decisions about the allocation of operating and capital resources to each segment. EBITDA attributable to Delek is an important measure used by management to evaluate the financial performance of our core operations. As of the fourth quarter of 2025, we define EBITDA attributable to Delek for any period as net income (loss) attributable to Delek plus interest expense, income tax expense (benefit), depreciation, amortization, and proportional interest, taxes, depreciation and amortization of equity method investments. Segment EBITDA should not be considered a substitute for results prepared in accordance with U.S. GAAP and should not be considered alternatives to net income (loss), which is the most directly comparable financial measure to EBITDA that is in accordance with U.S. GAAP. Segment EBITDA, as determined and measured by us, should also not be compared to similarly titled measures reported by other companies.
Assets by segment are not a measure used to assess the performance of the Company by the CODM and thus are not disclosed.
Cash and Cash Equivalents
Cash and Cash Equivalents
Delek maintains cash and cash equivalents in accounts with large, U.S. or multi-national financial institutions. All highly liquid investments purchased with a term of three months or less are considered to be cash equivalents. As of December 31, 2025 and 2024, these cash equivalents consisted primarily of bank money market accounts and bank certificates of deposit, as well as overnight investments in U.S. Government or its agencies' obligations and bank repurchase obligations collateralized by U.S. Government or its agencies' obligations.
Accounts Receivable
Accounts Receivable
Accounts receivable primarily consists of trade receivables generated in the ordinary course of business, but may also include receivables on commodity sales contracts that are part of crude optimization and are, therefore, related to transactions that are reflected as reductions of cost of materials and other, rather than revenue. Such other receivables are with the same or similar customers as our trade receivables, and are subject to the same characteristics regarding the nature, timing, pricing and risk. Delek recorded an allowance for doubtful accounts related to accounts receivable of $12.9 million and $13.0 million as of December 31, 2025 and 2024, respectively.
Credit is extended based on evaluation of the customer’s financial condition. We perform ongoing credit evaluations of our customers and require letters of credit, prepayments or other collateral or guarantees as management deems appropriate. Allowance for doubtful accounts is based on a combination of historical experience and specific identification methods.
Credit risk is minimized as a result of the ongoing credit assessment of our customers and a lack of concentration in our customer base. Credit losses are charged to allowance for doubtful accounts when deemed uncollectible. Our allowance for doubtful accounts is reflected as a reduction of accounts receivable in the consolidated balance sheets.
Inventory
Inventory
Crude oil, work-in-process, refined products, blendstocks and asphalt inventory for all of our operations are stated at the lower of cost determined using the first-in, first-out ("FIFO") basis or net realizable value. We are not subject to concentration risk with specific suppliers, since our crude oil and refined products inventory purchases are commodities that are readily available from a large selection of suppliers.
Crude oil feedstocks, refined products, blendstocks and asphalt inventory for all of our operations are stated at the lower of cost determined using the first-in, first-out basis or net realizable value.
Investment Commodities
Investment Commodities
Investment commodities represent those commodities (generally crude oil) physically on hand as a result of trading activities with physical forward contracts where such crude will not be used (either directly in production or indirectly through inventory optimization) in the normal course of our refining business. Such investment commodities are maintained on a weighted average cost basis for determining realized gains and losses on physical purchases and sales under forward contracts, and ending balances are adjusted to fair value at each reporting date using published market prices of the commodity on the applicable exchange. The investment commodities are included in other current assets on the accompanying consolidated balance sheets and changes in fair value are recorded in other operating income in the accompanying consolidated statements of income.
Property, Plant and Equipment
Property, Plant and Equipment
Assets acquired by Delek in conjunction with business acquisitions are recorded at estimated fair value at the acquisition date in accordance with the purchase method of accounting as prescribed in ASC 805, Business Combinations ("ASC 805"). Other acquisitions of property and equipment are carried at cost. Betterments, renewals and extraordinary repairs that extend the life of an asset are capitalized. Delek capitalizes interest on capital projects. Maintenance and repairs are charged to expense as incurred. Delek owns certain fixed assets on leased locations and depreciates these assets and asset improvements over the lesser of management's estimated useful lives of the assets or the remaining lease term.
Depreciation is computed using the straight-line method over management's estimated useful lives of the related assets, which are as follows:
Years
Building and building improvements
15-40
Refinery machinery and equipment
5-40
Pipelines and terminals
10-40
Refinery turnaround costs
4-6
Automobiles
3-10
Computer equipment and software
3-10
Furniture and fixtures
5-15
Other Intangible Assets
Other Intangible Assets
Other intangible assets acquired in a business combination and determined to be finite-lived are amortized over their respective estimated useful lives. The finite-lived intangible assets are amortized on straight-line basis over the estimated useful lives of 4.8 to 86.6 years. The amortization expense is included in depreciation and amortization on the accompanying consolidated statements of income. Acquired intangible assets determined to have an indefinite useful life are not amortized, but are instead tested for impairment in connection with our evaluation of long-lived assets as events and circumstances indicate that the asset might be impaired.
Impairments
Impairments
Long-lived assets held and used and other intangibles are evaluated for impairment whenever indicators of impairment exist. In accordance with ASC 360 and ASC 350, Intangibles - Goodwill and Other ("ASC 350"), Delek evaluates the realizability of these long-lived assets as events occur that might indicate potential impairment. In doing so, Delek assesses whether the carrying amount of the asset is recoverable by estimating the sum of the future cash flows expected to result from the asset, undiscounted and without interest charges. If the carrying amount is more than the recoverable amount, an impairment charge must be recognized based on the fair value of the asset. These impairment charges are included in asset impairment in our consolidated statements of income.
Equity Method Investments
Equity Method Investments
For equity investments that are not required to be consolidated under the variable or voting interest model, we evaluate the level of influence we are able to exercise over an entity’s operations to determine whether to use the equity method of accounting. Our judgment regarding the level of influence over an equity method investment includes considering key factors such as our ownership interest, participation in policy-making and other significant decisions and material intercompany transactions. Equity investments for which we determine we have significant influence are accounted for as equity method investments. Amounts recognized for equity method investments are included in equity method investments in our consolidated balance sheets and adjusted for our share of the net earnings and losses of the investee and cash distributions, which are separately stated in our consolidated statements of income and our consolidated statements of cash flows. We evaluate our equity method investments presented for impairment whenever events or changes in circumstances indicate that the carrying amounts of such investments may be impaired.
Variable Interest Entities
Variable Interest Entities
Our consolidated financial statements include the financial statements of our subsidiaries and variable interest entities, of which we are the primary beneficiary. We evaluate all legal entities in which we hold an ownership or other pecuniary interest to determine if the entity is a VIE. Variable interests can be contractual, ownership or other pecuniary interests in an entity that change with changes in the fair value of the VIE’s assets. If we are not the primary beneficiary, the general partner or another limited partner may consolidate the VIE, and we record the investment as an equity method investment.
Refinery Turnaround Costs
Refinery Turnaround Costs
Refinery turnaround costs are incurred in connection with planned shutdowns and inspections of our refineries' major units to perform necessary repairs and replacements. Refinery turnaround costs are deferred when incurred, classified as property, plant and equipment and amortized on a straight-line basis over that period of time estimated to lapse until the next planned turnaround occurs. Refinery turnaround costs include, among other things, the cost to repair, restore, refurbish or replace refinery equipment such as vessels, tanks, reactors, piping, rotating equipment, instrumentation, electrical equipment, heat exchangers and fired heaters.
Goodwill and Impairment
Goodwill and Impairment
Goodwill in an acquisition represents the excess of the aggregate purchase price over the fair value of the identifiable net assets. Goodwill is reviewed at least annually during the fourth quarter for impairment, or more frequently if indicators of impairment exist, such as disruptions in our business, unexpected significant declines in operating results or a sustained market capitalization decline. Goodwill is evaluated for impairment by comparing the carrying amount of the reporting unit to its estimated fair value. In accordance with Accounting Standards Updates ("ASU") 2017-04, Goodwill and Other (Topic 350); Simplifying the Test for Goodwill Impairment, a goodwill impairment charge is recognized for the amount that the carrying amount of a reporting unit, including goodwill, exceeds its fair value, limited to the total amount of goodwill allocated to that reporting unit.
In assessing the recoverability of goodwill, assumptions are made with respect to future business conditions and estimated expected future cash flows to determine the fair value of a reporting unit. We may consider inputs such as a market participant weighted average cost of capital, gross margin, future volumes, capital expenditures and long-term growth rates based on historical information and our best estimate of future forecasts, all of which are subject to significant judgment and estimates. We may also consider a market approach in determining or corroborating the fair values of the reporting units using a multiple of expected future cash flows, such as those used by third-party analysts, which is also subject to significant judgment and estimates. If these estimates and assumptions change in the future, due to factors such as a decline in general economic conditions, competitive pressures on sales and margins and other economic and industry factors beyond management's control, an impairment charge may be required. A significant risk to our future results and the potential future impairment of goodwill is the volatility of the crude oil and the refined product markets which is often unpredictable and may negatively impact our results of operations in ways that cannot be anticipated and that are beyond management's control.
We may also elect to perform a qualitative impairment assessment of goodwill balances. The qualitative assessment permits companies to assess whether it is more likely than not (i.e., a likelihood of greater than 50%) that the fair value of a reporting unit is less than its carrying amount. If a company concludes that, based on the qualitative assessment, it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the company is required to perform the quantitative impairment test. Alternatively, if a company concludes based on the qualitative assessment that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it has completed its goodwill impairment test and does not need to perform the quantitative impairment test.
Business Combinations
Business Combinations
We recognize and measure the assets acquired and liabilities assumed in a business combination based on their estimated fair values at the acquisition date in accordance with the provisions of ASC 805. Any excess or deficiency of the purchase consideration when compared to the fair value of the net tangible assets acquired, if any, is recorded as goodwill or gain from a bargain purchase. The fair value of assets and liabilities as of the acquisition date are often estimated using a combination of approaches, including the income approach, which requires us to project future cash flows and apply an appropriate discount rate; the cost approach, which requires estimates of replacement costs and depreciation and obsolescence estimates; and the market approach which uses market data and adjusts for entity-specific differences. We use all available information to make these fair value determinations and engage third-party consultants for valuation assistance. The estimates used in determining fair values are based on assumptions believed to be reasonable, but which are inherently uncertain. Accordingly, actual results may differ materially from the projected results used to determine fair value.
Derivatives
Derivatives
Delek records all derivative financial instruments, including any interest rate swap and cap agreements, fuel-related derivatives, over the counter future swaps, forward contracts and future RIN purchase and sales commitments that qualify as derivative instruments, at estimated fair value in accordance with the provisions of ASC 815, Derivatives and Hedging ("ASC 815"). Changes in the fair value of the derivative instruments are recognized in operations, unless we elect to apply and qualify for the hedging treatment permitted under the provisions of ASC 815 allowing such changes to be classified as other comprehensive income for cash flow hedges. We determine the fair value of all derivative financial instruments utilizing exchange pricing and/or price index developers such as Platts, Argus or OPIS. On a regular basis, Delek enters into commodity contracts with counterparties for the purchase or sale of crude oil, blendstocks, and various finished products. We evaluate these contracts under ASC 815 and do not measure at fair value if they qualify for, and we elect, the normal purchase / normal sale ("NPNS") exception.
Delek's policy under the guidance of ASC 815-10-45, Derivatives and Hedging - Other Presentation Matters ("ASC 815-10-45"), is to net the fair value amounts recognized for multiple derivative instruments executed with the same counterparty and offset these values against the cash collateral arising from these derivative positions.
Fair Value of Financial Instruments
Fair Value of Financial Instruments
The fair values of financial instruments are estimated based upon current market conditions and quoted market prices for the same or similar instruments. Management estimates that the carrying value approximates fair value for all of Delek's assets and liabilities that fall under the scope of ASC 825, Financial Instruments ("ASC 825"). Delek also applies the provisions of ASC 825 as it pertains to the fair value option with respect to certain financial instruments. This option permits the election to carry financial instruments and certain other items similar to financial instruments at fair value on the balance sheet, with all changes in fair value reported in earnings.
Delek applies the provisions of ASC 820, Fair Value Measurements and Disclosure ("ASC 820"), which defines fair value, establishes a framework for its measurement and expands disclosures about fair value measurements. ASC 820 applies to our commodity and other derivatives that are measured at fair value on a recurring basis, and to our inventory intermediation agreement that is accounted for under the fair value election. ASC 820 also applies to the measurement of our equity method investment, goodwill and long-lived tangible and intangible assets when determining whether or not an impairment exists, when circumstances require evaluation. This standard also requires that we assess the impact of nonperformance risk on our derivatives. Nonperformance risk is not considered material to our financial statements as of December 31, 2025 and 2024.
Inventory Intermediation Obligations
Inventory Intermediation Obligations
Delek has an inventory intermediation agreement ("Inventory Intermediation Agreement") with Citigroup Energy Inc. ("Citi") in connection with DK Trading & Supply, LLC (“DKTS”), an indirect subsidiary of Delek, which provide a financing mechanism on contractual baseline inventory volumes and also revolving over and short volumes. We account for the market-indexed obligations under our Intermediation Agreements as product (in this case, crude oil and refined product inventory) financing arrangements under the fair value option pursuant to ASC 825 and the fair value guidance provided by ASC 820, and recognize all changes in the fair value in cost of materials and other in the accompanying statements of income.
Environmental Credits and Related Regulatory Obligations
Environmental Credits and Related Regulatory Obligations
As part of our refining operations, we generate certain regulatory environmental credit obligations due to the U.S. Environmental Protection Agency (“EPA”) or other regulatory agencies. Additionally, we may generate, during the operation of our refining or other activities, or purchase on a market, environmental credits for purposes of ultimately meeting expected environmental credit obligations. These resultant net environmental credit obligations are accounted for under ASC 825. For those net credit obligations where (1) there are consistently available observable market inputs or market-corroborated inputs; and (2) there continues to be (or is reasonably expected to be) sustained liquidity in the applicable credits market, we generally apply the fair value option, as available pursuant to ASC 825. We recognize a current liability at the end of each reporting period in which we do not have sufficient environmental credits to cover the current environmental credits obligation (a “deficit”), and we recognize a current asset at the end of each reporting period in which we have generated or acquired environmental credits meeting our recognition criteria in excess of our current environmental credits obligation (a “surplus”). Any obligation would be measured at fair value either directly through the observable inputs or indirectly through the market-corroborated inputs. The net cost of environmental credits used each period as well as changes to fair value attributable to our environmental credit obligations are charged to cost of materials and other in the consolidated statements of income.
Our environmental credit obligations predominantly relate to EPA’s Renewable Fuel Standard - 2 ("RFS-2"), which requires that certain refiners generate environmental credits, called Renewable Identification Numbers ("RINs"), by blending renewable fuels into the fuel products they produce, or else purchasing RINs on the market, and that such RINs shall be used to satisfy the related environmental credit obligation. Each of our refineries is an obligated party under RFS-2. To the extent that any of our refineries is unable to blend or produce renewable fuels or generate or obtain sufficient RINs, it must purchase RINs to satisfy its annual requirement ("RINs Obligation"). To the extent that we have purchased RINs or transferred RINs to our refineries, each refinery’s RINs Obligation may be a surplus or deficit at the end of each reporting period (their respective “Net RINs Obligation”). Because our Net RINs Obligations exceed the RINs we are able to generate annually on a consolidated basis, and because we have the legal ability to transfer RINs generated or purchased through any of our entities to our obligated parties as needed, we view and manage the Company’s individual Net RINs Obligations, as well as any non-obligated party RINs holdings, on a consolidated basis. Therefore, the sum of our individual obligated parties’ Net RINs Obligations as well as RINs held by our non-obligated parties which meet our recognition criteria, comprises the Company’s “Consolidated Net RINs Obligation.” The Consolidated Net RINs Obligation may be a surplus ("Consolidated Net RIN surplus") or deficit ("Consolidated Net RIN deficit") at the end of each reporting period depending on the amount of RINs held on a consolidated basis and the amount owed to the EPA. When there is a Consolidated Net RIN deficit, we have elected to apply the fair value option using the fair value guidance provided by ASC 820, as the individual obligation relating to a specific category and vintage requirements under RFS-2 comprising our Consolidated Net RINs deficit are subject to market risk and meet the criteria set forth above. To the extent the obligations are measured at fair value they are categorized as Level 2, either directly through observable inputs or indirectly through market-corroborated inputs, and gains (losses) related to changes in fair value are recorded as a component of cost of materials and other in the condensed consolidated statements of income. When there is a Consolidated Net RIN surplus, we value the asset at historical cost under the inventory method.
Recognition of production-related RINs Obligation expense, charged to cost of materials and other in the consolidated statements of income, reflects the accrual of our Consolidated Net RINs Obligation based on the current period production using current market price of RINs. We record fair value adjustments to the RINs Obligation to reflect the ending market price of the underlying RINs relating to RINs Obligation
incurred on previous production that is still outstanding. We also may have changes in fair value attributable to changes in other observable market inputs, such as changes in volumetric expectations for obligation years where the volumetric rates have not yet been enacted. Therefore, fair value adjustments represent adjustments for changes in observable inputs from what they were when we initially incurred and recorded the obligation.
Other Related Transactions
From time to time, Delek enters into future commitments to purchase or sell RINs at fixed prices and quantities, which are used to manage the costs associated with our RINs Obligation. These future RINs commitment contracts meet the definition of derivative instruments under ASC 815, and are measured at fair value based on quoted prices from an independent pricing service. Changes in the fair value of these future RINs commitment contracts are recorded in cost of materials and other on the consolidated statements of income. See Note 12 for further information.
Additionally, from time to time, we may elect to sell surplus environmental credits and contemporaneously enter into a corresponding obligation to repurchase substantially identical environmental credits at a future date to provide an additional source of short-term financing and to take advantage of market liquidity for holdings that are not currently required for operations. We account for such transactions as product financing arrangements. In such cases, the sale is not recognized, but rather the proceeds are treated as product financing proceeds where a corresponding product financing obligation is recorded, while the subsequent repurchase is treated as repayment of the product financing obligation, with the difference recorded as interest expense over the intervening period. Such transactions are included in our cash flows from financing transactions.
Self-Insurance Reserves
Self-Insurance Reserves
Delek has varying deductibles or self-insured retentions on our workers’ compensation, general liability, automobile liability insurance and medical claims for certain employees with coverage above the deductibles or self-insured retentions in amounts management considers adequate. We maintain an accrual for these costs based on claims filed and an estimate of claims incurred but not reported. Differences between actual settlements and recorded accruals are recorded in the period such differences are identified.
Environmental Expenditures
Environmental Expenditures
It is Delek's policy to accrue environmental and clean-up related costs of a non-capital nature when it is both probable that a liability has been incurred and the amount can be reasonably estimated. Environmental liabilities represent the current estimated costs to investigate and remediate contamination at sites where we have environmental exposure. This estimate is based on assessments of the extent of the contamination, the selected remediation technology and review of applicable environmental regulations, typically considering estimated activities and costs for 15 years, and up to 24 years if a longer period is believed reasonably necessary. Such estimates may require judgment with respect to costs, time frame and extent of required remedial and clean-up activities. Accruals for estimated costs from environmental remediation obligations generally are recognized no later than completion of the remedial feasibility study and include, but are not limited to, costs to perform remedial actions and costs of machinery and equipment that are dedicated to the remedial actions and that do not have an alternative use. Such accruals are adjusted as further information develops or circumstances change. We discount environmental liabilities to their present value if payments are fixed or reliably determinable. Expenditures for equipment necessary for environmental issues relating to ongoing operations are capitalized. Provisions for environmental liabilities generally are recognized in operating expenses.
Changes in laws and regulations and actual remediation expenses compared to historical experience could significantly impact our results of operations and financial position. We believe the estimates selected, in each instance, represent our best estimate of future outcomes, but the actual outcomes could differ from the estimates selected.
Asset Retirement Obligations
Asset Retirement Obligations
Delek initially recognizes liabilities which represent the fair value of a legal obligation to perform asset retirement activities, including those that are conditional on a future event, when the amount can be reasonably estimated. If a reasonable estimate cannot be made at the time the liability is incurred, we record the liability when sufficient information is available to estimate the liability’s fair value.
In the refining segment, we have asset retirement obligations with respect to our refineries due to various legal obligations to clean and/or dispose of these assets at the time they are retired. In the logistics segment, these obligations relate to the required cleanout of the pipeline and terminal tanks and removal of certain above-grade portions of the pipeline situated on right-of-way property.
In order to determine fair value, management must make certain estimates and assumptions including, among other things, projected cash flows, a credit-adjusted risk-free rate and an assessment of market conditions that could significantly impact the estimated fair value of the asset retirement obligations. We believe the estimates selected, in each instance, represent our best estimate of future outcomes, but the actual outcomes could differ from the estimates selected.
Guarantees
Guarantees
We account for guarantees pursuant to the guidance in ASC 460, Guarantees. The fair value of a noncontingent guarantee is determined and recorded as a liability at the time the guarantee is contractually executed, and the initial liability is subsequently reduced as we are released from exposure under the guarantee. We may amortize the noncontingent guarantee liability over the relevant time period, if one exists, based on the facts and circumstances surrounding each type of guarantee, including whether the risk underlying the guarantee diminishes over time. Otherwise, we will record changes in the fair value of the liability as they occur and can be reasonably estimated and will reverse the fair value liability when there is no further exposure under the guarantee. Changes to the guarantee liability are recognized in the consolidated income statement on the line item that best represents the nature of the guarantee. When the contingent performance on a guarantee becomes probable and the liability can be reasonably estimated, we accrue an additional liability for the amount that such liability exceeds the carrying value of the noncontingent guarantee, based on the facts and circumstances at that time.
Revenue Recognition
Revenue Recognition
The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or by providing services to a customer.
Refining
Revenues for products sold are recorded at the point of sale upon delivery of product, which is the point at which title to the product is transferred, the customer has accepted the product and the customer has significant risks and rewards of owning the product. We typically have a right to payment once control of the product is transferred to the customer. Transaction prices for these products are typically at market rates for the product at the time of delivery. Payment terms require customers to pay shortly after delivery and do not contain significant financing components.
We sell crude barrels through supply agreements predominantly in the gulf coast region. The transaction price for these products is based on contractual rates. Revenue is recognized based on consideration specified in such agreements when performance obligations are satisfied by transferring control of crude oil to the customer.
The transaction prices of our contracts with customers are either fixed or variable, with variable pricing generally based on various market indices. For our contracts that include variable consideration, we utilize the variable consideration allocation exception, whereby the variable consideration is only allocated to the performance obligations that are satisfied during the period. Refer to Note 4 for disclosure of our revenue disaggregated by segment, as well as a description of our reportable segment income.
Logistics
Revenues for products sold are generally recognized upon delivery of the product, which is when title and control of the product is transferred. Transaction prices for these products are typically at market rates for the product at the time of delivery. Service revenues are recognized as crude oil, intermediates, refined products, natural gas and water are shipped through, delivered by or stored in our pipelines, trucks, terminals and storage facility assets, as applicable, and as wastewater is recycled and disposed of. We do not recognize product revenues for these services as the product does not represent a promised good in the context of ASC 606, Revenue from Contracts with Customers ("ASC 606"). All service revenues are based on regulated tariff rates or contractual rates. Payment terms require customers to pay shortly after delivery and do not contain significant financing components.    
Credit Losses
Under ASC 326, Financial Instruments - Credit Losses ("ASC 326"), we apply the expected credit loss model for recognition and measurement of impairments in financial assets measured at amortized cost or at fair value through other comprehensive income including accounts receivables. The expected credit loss model is also applied for notes receivables and contractual holdbacks which are not accounted for at fair value through profit or loss. The loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses. If the credit risk on the financial asset has decreased significantly since initial recognition, the loss allowance for the financial asset is re-measured. Changes in loss allowances are recognized in profit and loss. For trade receivables, a simplified impairment approach is applied recognizing expected lifetime losses from initial recognition.
Cost of Materials and Other and Operating Expenses
Cost of Materials and Other and Operating Expenses
For the refining segment, cost of materials and other includes the following:
the direct cost of materials (such as crude oil and other refinery feedstocks, refined petroleum products and blendstocks, and ethanol feedstocks and products) that are a component of our products sold;
costs related to the delivery (such as shipping and handling costs) of products sold;
costs related to our environmental credit obligations to comply with various governmental and regulatory programs (such as the cost of RINs as required by the EPA's Renewable Fuel Standard and emission credits under various cap-and-trade systems); and
gains and losses on our commodity derivative instruments.
Operating expenses for the refining segment include the costs to operate our refineries and biodiesel facilities, excluding depreciation and amortization. These costs primarily include employee-related expenses, energy and utility costs, catalysts and chemical costs, and repairs and maintenance expenses.
For the logistics segment, cost of materials and other includes the following:
all costs of purchased refined products, additives and related transportation of such products,
costs associated with the operation of our trucking assets, which primarily include allocated employee costs and other costs related to fuel, truck leases and repairs and maintenance, and
the cost of pipeline capacity leased from a third-party.
Operating expenses for the logistics segment include the costs associated with the operation of owned terminals and pipelines and terminalling expenses at third-party locations, excluding depreciation and amortization. These costs primarily include outside services, allocated employee costs, repairs and maintenance costs and energy and utility costs. Operating expenses related to the wholesale business are excluded from cost of sales because they primarily relate to costs associated with selling the products through our wholesale business.
Depreciation and amortization is separately presented in our statement of income and disclosed by reportable segment in Note 4.
Sales, Use and Excise Taxes
Sales, Use and Excise Taxes
Delek's policy is to exclude from revenue all taxes assessed by a governmental authority, including sales, use and excise taxes, that are both imposed on and concurrent with a specific revenue-producing transaction and collected from a customer.
Deferred Financing Costs
Deferred Financing Costs
Deferred financing costs associated with our revolving credit facilities are included in other non-current assets in the accompanying consolidated balance sheets. Deferred financing costs associated with our term loan facilities are included as a reduction to the associated debt balance in the accompanying consolidated balance sheets. These costs represent expenses related to issuing our long-term debt and obtaining our lines of credit and are amortized ratably over the remaining term of the respective financing when it is not materially different from the effective interest method and included in interest expense in the accompanying consolidated statements of income.
Leases
Leases
In accordance with ASC 842-20, Leases - Lessee ("ASC 842-20"), we classify leases with contractual terms longer than twelve months as either operating or finance. Finance leases are generally those leases that are highly specialized or allow us to substantially utilize or pay for the entire asset over its useful life. All other leases are classified as operating leases.
Delek leases land, buildings and various equipment under primarily operating lease arrangements, most of which provide the option, after the initial lease term, to renew the leases. Some of these lease arrangements include fixed lease rate increases, while others include lease rate increases based upon such factors as changes, if any, in defined inflationary indices.
For all leases that include fixed rental rate increases, these are included in our fixed lease payments. Our leases may include variable payments, based on changes in price or other indices, that are expensed as incurred.
Delek calculates the total lease expense for the entire noncancelable lease period, considering renewals for all periods for which it is reasonably certain to be exercised, and records lease expense on a straight-line basis in the accompanying consolidated statements of income. Accordingly, a lease liability is recognized for these leases and is calculated to be the present value of the fixed lease payments, as defined by ASC 842-20, using a discount rate based on our incremental borrowing rate. A corresponding right-of-use asset is recognized based on the lease liability and adjusted for certain costs and prepayments. The Company does not present finance lease right-of-use assets and lease liabilities separately on the statement of financial position. Finance lease right-of-use assets are included in Other non-current assets. The current portion of finance lease liabilities is included in Accrued expenses and other current liabilities, and the non-current portion is included in Other long-term liabilities. The right-of-use asset is amortized over the noncancelable lease period, considering renewals for all periods for which it is reasonably certain to be exercised. For substantially all classes of underlying assets, we have elected the practical expedient not to
separate lease and non-lease components, which allows us to combine the components if certain criteria are met.
Income Taxes
Income Taxes
Income taxes are accounted for under the provisions of ASC 740, Income Taxes ("ASC 740"). This standard generally requires Delek to record deferred income taxes for the differences between the book and tax basis of its assets and liabilities, which are measured using enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred income tax expense or benefit represents the net change during the year in our deferred income tax assets and liabilities, exclusive of the amounts held in other comprehensive income.
ASC 740 also prescribes a comprehensive model for how companies should recognize, measure, present and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return and prescribes the minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. Finally, ASC 740 requires an annual tabular roll-forward of unrecognized tax benefits.
On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted in the U.S. The OBBBA includes significant provisions, such as the permanent extension of 100% bonus depreciation, restoration of an EBITDA-based limitation for business interest expense, and immediate expensing of domestic research and experimentation expenditures. The legislation has multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027. We have recognized the effects of the OBBBA provisions in our financial results to the extent they are applicable to the year ended December 31, 2025. We will continue to evaluate the potential future impacts of these legislative changes as additional guidance becomes available.
Equity-Based Compensation
Equity-Based Compensation
ASC 718, Compensation - Stock Compensation ("ASC 718"), requires the cost of all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement and establishes fair value as the measurement objective in accounting for share-based payment arrangements. ASC 718 requires the use of a valuation model to calculate the fair value of stock-based awards on the date of grant. Delek uses the Black-Scholes-Merton option-pricing model to determine the fair value of stock option and stock appreciation right ("SARs") awards.
Restricted stock units ("RSUs") are valued based on the fair market value of the underlying stock on the date of grant. Performance-based RSUs ("PRSUs") which include a market condition based on the Company's total shareholder return over the performance period are valued using a Monte-Carlo simulation model. We record compensation expense for these awards based on the grant date fair value of the award, recognized ratably over the measurement period. Vested RSUs and PRSUs are not issued until the minimum statutory withholding requirements have been remitted to us for payment to the taxing authority. As a result, the actual number of shares accounted for as issued may be less than the number of RSUs vested, due to any withholding amounts which have not been remitted.
We generally recognize compensation expense related to stock-based awards with graded or cliff vesting on a straight-line basis over the vesting period. It is our practice to issue new shares when share-based awards are exercised. Our equity-based compensation expense includes estimates for forfeitures and volatility based on our historical experience. If actual forfeitures differ from our estimates, we adjust equity-based compensation expense accordingly.
Postretirement Benefits
Postretirement Benefits
In connection with the acquisition of the outstanding common stock of Alon on July 1, 2017 (the "Delek/Alon Merger"), we assumed defined benefit pension and postretirement medical plans for certain former Alon employees. We recognize the underfunded status of our defined benefit pension and postretirement medical plans as a liability. Changes in the funded status of our defined benefit pension and postretirement medical plans are recognized in other comprehensive income in the period when the changes occur. The funded status represents the difference between the projected benefit obligation and the fair value of the plan assets. The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of assumed future salary increases. Plan assets are measured at fair value. We use December 31 of each year, or more frequently as necessary, as the measurement date for plan assets and obligations for all of our defined benefit pension and postretirement medical plans. We straight-line amortize prior service costs and actuarial gains and losses over the average future service of members expected to receive benefits and use a 10% corridor in regards to the actuarial gains and losses. In 2025, we terminated the Alon USA Pension Plan by purchasing annuity contracts or making lump sum payments, at the discretion of the plan participants, and settled the majority of our existing pension obligations. See Note 23 for more information regarding our postretirement benefits.
The service cost component of net periodic benefit is included as part of general and administrative expenses in the accompanying consolidated statements of income. The other components of net periodic benefit are included as part of other income, net in the accompanying consolidated statements of income.
New Accounting Pronouncements Adopted During 2025 and Accounting Pronouncements Not Yet Adopted
New Accounting Pronouncements Adopted During 2025
ASU 2023-09, Income Taxes(Topic 740): Improvements to Income Tax Disclosures
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09 Income Taxes(Topic 740): Improvements to Income Tax Disclosures ("ASU 2023-09"). The standard is intended to enhance the transparency and decision usefulness of income tax disclosures. ASU 2023-09 requires disaggregated information about a reporting entity's effective tax rate reconciliation as well as information on income taxes paid. The amendments in this ASU are effective for annual periods beginning after December 15, 2024, with early adoption permitted, and should be applied on a prospective basis with the option to apply the standard retrospectively. The adoption did not affect our financial position or our results of operations, but resulted in additional disclosures.
Accounting Pronouncements Not Yet Adopted
ASU 2025-12, Codification Improvements
In December 2025, The FASB issued ASU 2025-12 Codification Improvements ("ASU 2025-12"). This update addresses suggestions received from stakeholders regarding the Accounting Standards Codification and makes other incremental improvements to U.S. GAAP. The update represents changes to the Codification that clarify, correct errors in or make other improvements to a variety of topics that are intended to make it easier to understand and apply. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026 and interim periods within those fiscal years. Entities are required to apply the amendments to ASC 260 retrospectively. All other amendments may be applied prospectively or retrospectively. Early adoption is permitted. The adoption of ASU 2025-12 will not affect our financial position or our results of operations, but could impact disclosures.
ASU 2025-11, Interim Reporting (Topic 270) Narrow-Scope Improvements
In December 2025, The FASB issued ASU 2025-11 Interim Reporting (Topic 270) Narrow-Scope Improvements ("ASU 2025-11"), which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to Topic 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The adoption of ASU 2025-11 will not affect our financial position or our results of operations, but could impact disclosures.
ASU 2025-03, "Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a VIE
In May 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in a VIE ("ASU 2025-05"). This standard clarifies the guidance in determining the accounting acquirer in a business combination effected primarily by exchanging equity interests when the acquiree is a VIE that meets the definition of a business. The standard is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted, and the standard is to be applied prospectively to acquisitions after the adoption date. The adoption of ASU 2025-03 will not affect our financial position or our results of operations, but could impact future business combinations.
ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)
In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40) ("ASU 2024-03"). ASU 2024-03 requires disaggregation of expenses into specific categories such as purchase of inventory, employee compensation, depreciation, and intangible asset amortization, by relevant expense caption on the statement of operations. This update is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted on either a prospective or retrospective basis. The adoption will not affect our financial position or our results of operations, but will result in additional disclosures.
v3.25.4
Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Property, Plant and Equipment
Depreciation is computed using the straight-line method over management's estimated useful lives of the related assets, which are as follows:
Years
Building and building improvements
15-40
Refinery machinery and equipment
5-40
Pipelines and terminals
10-40
Refinery turnaround costs
4-6
Automobiles
3-10
Computer equipment and software
3-10
Furniture and fixtures
5-15
Property, plant and equipment, at cost, consist of the following (in millions):
December 31,
20252024
Land$45.9 $41.2 
Building and building improvements57.7 53.4 
Refinery machinery and equipment2,479.9 2,349.1 
Pipelines and terminals1,937.8 1,454.1 
Refinery turnaround costs652.7 526.6 
Other equipment159.8 187.6 
Construction in progress253.1 336.4 
$5,586.9 $4,948.4 
Less: accumulated depreciation(2,314.4)(2,008.4)
$3,272.5 $2,940.0 
v3.25.4
Acquisitions (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Business Combination
The table below presents the purchase price (in millions):
Base purchase price:$291.6 
Plus: Adjusted Net Working Capital (as defined in the Gravity Acquisition Agreement)
3.8 
Plus: Various closing adjustments
5.4 
Adjusted purchase price$300.8 
Cash paid $209.3 
Fair value of common units issued (1)
91.5 
Purchase price$300.8 
(1)The increase from the $85.0 million base purchase price outlined in the purchase agreement for the common unit consideration was driven by an appreciation in the common unit price.
The table below represents the purchase price (in millions):
Base purchase price:$230.0 
Less: Adjusted Net Working Capital (as defined in the H2O Purchase Agreement)
(2.6)
Plus: Various closing adjustments
2.3 
Adjusted purchase price$229.7 
Cash paid159.7 
Fair value of Preferred Units issued70.0 
Purchase price$229.7 
Business Combination, Recognized Asset Acquired and Liability Assumed
The following table summarizes the fair values of assets acquired and liabilities assumed in the Gravity Acquisition as of January 2, 2025 (in millions):
Assets acquired:
Cash and cash equivalents$5.3 
Accounts receivables16.4 
Inventories1.8 
Other current assets1.7 
Property, plant and equipment191.5 
Operating lease right-of-use assets0.1 
Other intangibles (1)
98.2 
Other non-current assets0.1 
Total assets acquired315.1 
Liabilities assumed:
Accounts payable2.5 
Accrued expenses and other current liabilities5.7 
Current portion of operating lease liabilities0.1 
Asset retirement obligations6.0 
Total liabilities assumed14.3 
Fair value of net assets acquired$300.8 
(1)The acquired intangible assets amount includes the following identified intangibles:
Customer relationship intangible that is subject to amortization with a fair value of $66.3 million, which will be amortized over approximately 32 years.
Rights-of-way intangibles are valued at $31.9 million, the majority of which have an indefinite life.
The following table summarizes the fair values of assets acquired and liabilities assumed in the H2O Midstream Acquisition as of September 11, 2024 (in millions):
Assets acquired:
Accounts receivables$6.7 
Inventories2.4 
Other current assets0.9 
Property, plant and equipment172.3 
Operating lease right-of-use assets2.1 
Other intangibles (1)
59.5 
Total assets acquired243.9 
Liabilities assumed:
Accounts payable1.8 
Accrued expenses and other current liabilities7.0 
Current portion of operating lease liabilities0.3 
Asset retirement obligations4.9 
Operating lease liabilities, net of current portion0.2 
Total liabilities assumed14.2 
Fair value of net assets acquired$229.7 
(1)The acquired intangible assets amount includes the following identified intangibles:
Customer relationship intangible that is subject to amortization with a fair value of $26.3 million, which will be amortized over a 13.4 years useful life.
Rights-of-way intangibles are valued at $28.5 million, which have an indefinite life.
Favorable supply contract intangible that is subject to amortization with a fair value of $4.8 million, which will be amortized over a 4.8 years useful life.
Schedule of Business Combination, Fair Value Adjustments
Fair Value Adjustments
During the year ended December 31, 2025, the Partnership recorded the following fair value adjustments to the preliminary purchase price allocation, based on new information about facts and circumstances that existed as of the acquisition date:
Balance Sheet DescriptionPreliminary ValueFinal ValueChange
Property, plant and equipment$208.3 $191.5 $(16.8)
Other intangibles$82.6 $98.2 $15.6 
Asset retirement obligations$7.2 $6.0 $(1.2)
Schedule of Business Acquisition, Pro Forma Information
The following table summarizes the unaudited pro forma financial information of the Company assuming the Gravity Acquisition had occurred on January 1, 2024. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to this acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense associated with revolving credit facility borrowings incurred in connection with this acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair value of the acquired customer relationship intangible and, (iv) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of this acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had this acquisition been effective as of the date presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information.
Year Ended December 31,
(in millions)20252024
Net revenues$10,722.9 $11,970.5 
Income (loss) from continuing operations, net of tax$(17.9)$(633.1)
The following table summarizes the unaudited pro forma financial information of the Company assuming the H2O Midstream Acquisition had occurred on January 1, 2023. The unaudited pro forma financial information has been adjusted to give effect to certain pro forma adjustments that are directly related to the H2O Midstream Acquisition based on available information and certain assumptions that management believes are factually supportable. The most significant pro forma adjustments relate to (i) incremental interest expense associated with revolving credit facility borrowings incurred in connection with the H2O Midstream Acquisition, (ii) incremental depreciation resulting from the estimated fair values of acquired property, plant and equipment, (iii) incremental amortization resulting from the estimated fair values of acquired customer relationship intangibles and (iv) transaction costs. The unaudited pro forma financial information excludes any expected cost savings or other synergies as a result of the H2O Midstream Acquisition. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have been achieved had the H2O Midstream Acquisition been effective as of the dates presented, nor is it indicative of future operating results of the combined company. Actual results may differ significantly from the unaudited pro forma financial information.
Year Ended December 31,
(in millions)20242023
Net revenues$11,896.8 $16,553.9 
(Loss) income from continuing operations, net of tax$(510.1)$35.6 
v3.25.4
Segment Data (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The following is a summary of business segment operating performance as measured by EBITDA attributable to Delek for the year ended indicated (in millions):
 Year Ended December 31, 2025
(In millions)RefiningLogistics Total
Net revenues (excluding intercompany fees and revenues)$10,209.1 $513.8 $10,722.9 
Inter-segment fees and revenues342.2 499.5 841.7 
Total segment revenues$10,551.3 $1,013.3 $11,564.6 
Elimination of inter-segment revenue(841.7)
Total consolidated revenues$10,722.9 
Cost of materials and other9,157.4 509.3 
Operating expenses614.6 168.4 
General and administrative expenses13.6 28.6 
Proportional EBITDA of equity-method investments(30.7)(88.1)
Other segment items(3)
(7.0)(0.5)
Segment EBITDA attributable to Delek$803.4 $395.6 $1,199.0 
Reconciling items to net loss attributable to Delek
Corporate expenses, eliminations and other (1)
456.5 
Proportional interest, taxes, depreciation and amortization of equity-method investments29.0 
Depreciation and amortization397.8 
Interest expense, net345.3 
Income tax benefit(6.8)
Net loss attributable to Delek$(22.8)
Year Ended December 31, 2025
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$270.0 $138.0 $(10.2)$397.8 
Interest expense, net$182.6 $66.8 $95.9 $345.3 
Income from equity method investments$(28.0)$(61.8)$0.3 $(89.5)
Capital spending (excluding business combinations) (2)
$215.6 $274.4 $31.7 $521.7 
 Year Ended December 31, 2024
(In millions)RefiningLogisticsTotal
Net revenues (excluding intercompany fees and revenues)$11,142.4 $422.8 $11,565.2 
Inter-segment fees and revenues 640.6 517.8 1,158.4 
Total segment revenues$11,783.0 $940.6 $12,723.6 
Elimination of inter-segment revenue(871.4)
Total consolidated revenues$11,852.2 
Cost of materials and other11,147.4 483.7 
Operating expenses596.6 122.7 
General and administrative expenses15.2 36.0 
Proportional EBITDA of equity-method investments(32.9)(59.1)
Other segment items(3)(4)
213.0 (1.2)
Segment EBITDA attributable to Delek$(156.3)$358.5 $202.2 
Reconciling items to net loss attributable to Delek
Corporate expenses, eliminations and other (1)
165.5 
Proportional interest, taxes, depreciation and amortization of equity-method investments17.5 
Depreciation and amortization374.5 
Interest expense, net313.0 
Income tax benefit(107.9)
Net loss attributable to Delek$(560.4)
Year Ended December 31, 2024
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$265.5 $102.8 $6.2 $374.5 
Interest expense, net$81.4 $103.1 $128.5 $313.0 
Income from equity method investments$(31.2)$(43.3)$(17.7)$(92.2)
Capital spending (excluding business combinations) (2)
$266.1 $140.0 $26.6 $432.7 
 Year Ended December 31, 2023
(In millions)RefiningLogisticsTotal
Net revenues (excluding intercompany fees and revenues)$15,578.1 $456.6 $16,034.7 
Inter-segment fees and revenues828.8 563.8 1,392.6 
Total segment revenues$16,406.9 $1,020.4 $17,427.3 
Elimination of inter-segment revenue(960.1)
Total consolidated revenues$16,467.2 
Cost of materials and other15,242.3 532.6 
Operating expenses619.2 118.1 
General and administrative expenses31.2 24.8 
Proportional EBITDA of equity-method investments(33.8)(38.2)
Other segment items(3)(4)
(14.6)13.3 
Segment EBITDA attributable to Delek$562.6 $369.8 $932.4 
Reconciling items to net income attributable to Delek
Corporate expenses, eliminations and other (1)
249.4 
Proportional interest, taxes, depreciation and amortization of equity-method investments8.7 
Depreciation and amortization339.5 
Interest expense, net318.0 
Income tax benefit(3.0)
Net income attributable to Delek$19.8 
Year Ended December 31, 2023
RefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Depreciation and amortization$234.2 $92.4 $12.9 $339.5 
Interest expense, net$42.3 $143.2 $132.5 $318.0 
Income from equity method investments$(31.9)$(31.4)$(22.9)$(86.2)
Capital spending (2)
$246.9 $81.3 $31.1 $359.3 
(1) Corporate expenses, eliminations and other represents corporate costs that are not allocated to the operating segments, inter-segment cost eliminations, and other unallocated shared service functions. “Corporate expenses, eliminations and other” are included in the tables above to reconcile total Segment EBITDA attributable to Delek to the Company’s net (loss) income attributable to Delek.
(2) Capital spending includes additions on an accrual basis. Capital spending excludes capital spending associated with the Retail Stores of $14.0 million and $29.8 million during the years ended December 31, 2024 and 2023, respectively.
(3) Other segment items include insurance proceeds, asset impairment, other operating (income) expense, net, and other (income) expense, net.
(4) For the year ended December 31, 2024, includes a $212.2 million goodwill impairment charge and a $22.1 million impairment charge related to the idling of the biodiesel facilities for the Refining segment and a $9.2 million impairment charge related to certain pipeline assets for Corporate, Other and Eliminations. For the year ended December 31, 2023, includes a $23.1 million right-of-use asset impairment charge for Corporate, Other and Eliminations and a $14.8 million goodwill impairment charge for the Logistics segment. Refer to Note 17 - Goodwill and Intangible Assets and Note 20 - Restructuring and Other Charges for further information.
v3.25.4
Discontinued Operations (Tables)
12 Months Ended
Dec. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations Components of amounts reflected in income from discontinued operations are as follows (in millions):
Year Ended December 31,
202520242023
Net revenues$— $612.0 $882.7 
Cost of material and other0.5 (498.7)(719.2)
Operating expenses(3.5)(81.3)(102.1)
General and administrative expenses— (15.6)(14.4)
Depreciation and amortization— (9.0)(12.1)
Other operating income, net1.0 0.3 
Interest expense, net— (0.1)(0.2)
Other income, net— 0.1 0.2 
Gain on sale of Retail Stores— 97.5 — 
(Loss) Income from discontinued operations before taxes(3.0)105.9 35.2 
Income tax (benefit) expense(0.6)28.7 8.1 
(Loss) income from discontinued operations, net of tax$(2.4)$77.2 $27.1 
v3.25.4
Earnings (Loss) Per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
The following table sets forth the computation of basic and diluted earnings per share.
(In millions, except share and per share data)Year Ended December 31,
2025
2024
2023
Numerator:
Numerator for EPS - continuing operations
Net income (loss) from continuing operations$45.7 $(598.1)$19.6 
Less: Income from continuing operations attributed to non-controlling interests66.1 39.5 26.9 
Numerator for basic and diluted EPS from continuing operations attributable to Delek$(20.4)$(637.6)$(7.3)
Numerator for EPS - discontinued operations
(Loss) income from discontinued operations, including gain on sale of discontinued operations$(3.0)$105.9 $35.2 
Less: Income tax (benefit) expense(0.6)28.7 8.1 
(Loss) income from discontinued operations, net of tax$(2.4)$77.2 $27.1 
Denominator:
Weighted average common shares outstanding (denominator for basic EPS)60,703,554 63,882,219 65,406,089 
Dilutive effect of stock-based awards— — — 
Weighted average common shares outstanding, assuming dilution (denominator for diluted EPS)60,703,554 63,882,219 65,406,089 
EPS:
Basic (loss) income per share:
(Loss) income from continuing operations$(0.34)$(9.98)$(0.11)
(Loss) income from discontinued operations(0.04)1.21 0.41 
Total basic (loss) income per share$(0.38)$(8.77)$0.30 
Diluted (loss) income per share:
(Loss) income from continuing operations$(0.34)$(9.98)$(0.11)
(Loss) income from discontinued operations(0.04)1.21 0.41 
Total diluted (loss) income per share$(0.38)$(8.77)$0.30 
The following equity instruments were excluded from the diluted weighted average common shares outstanding because their effect would be anti-dilutive:
Antidilutive stock-based compensation (because average share price is less than exercise price)1,125,933 2,116,047 1,718,880 
Antidilutive due to loss1,339,662 467,499 569,212 
Total antidilutive stock-based compensation2,465,595 2,583,546 2,288,092 
v3.25.4
Delek Logistics (Tables)
12 Months Ended
Dec. 31, 2025
Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]  
Condensed Balance Sheet Exclusive of intercompany balances, and prior to August 5, 2024, the marketing agreement intangible asset between Delek Logistics and Delek which are eliminated in consolidation, the Delek Logistics consolidated balance sheets are included in the consolidated balance sheets of Delek. The Delek Logistics consolidated balance sheets are presented below (in millions):
As of December 31, 2025
As of December 31, 2024
ASSETS  
Cash and cash equivalents$10.9 $5.4 
Accounts receivable114.5 54.7 
Accounts receivable from related parties216.6 33.3 
Lease receivable - affiliate36.4 22.8 
Inventory17.9 5.4 
Other current assets4.4 24.2 
Property, plant and equipment, net1,424.0 1,064.3 
Equity method investments 340.1 317.2 
Operating lease right-of-use assets11.7 16.7 
Goodwill12.2 12.2 
Intangible assets, net370.5 281.5 
Net lease investment - affiliate185.7 193.1 
Other non-current assets34.4 10.8 
Total assets$2,779.3 $2,041.6 
LIABILITIES AND EQUITY
Accounts payable$292.9 $41.4 
Current portion of operating lease liabilities3.0 5.3 
Accrued expenses and other current liabilities60.6 42.1 
Long-term debt, net of current portion2,344.4 1,875.4 
Asset retirement obligations24.3 15.6 
Operating lease liabilities, net of current portion3.6 6.0 
Other non-current liabilities44.4 20.3 
Equity6.1 35.5 
Total liabilities and equity$2,779.3 $2,041.6 
v3.25.4
Inventory (Tables)
12 Months Ended
Dec. 31, 2025
Inventory Disclosure [Abstract]  
Schedule of Inventory
The following table presents the components of inventory for each period presented (in millions):
Titled Inventory
Inventory Intermediation Agreement (1)
Total
December 31, 2025
Feedstocks, raw materials and supplies$243.0 $38.0 $281.0 
Refined products and blendstock370.7 74.3 445.0 
Total$613.7 $112.3 $726.0 
December 31, 2024
Feedstocks, raw materials and supplies$246.5 $131.5 $378.0 
Refined products and blendstock243.4 271.8 515.2 
Total$489.9 $403.3 $893.2 
(1) Refer to Note 10 - Inventory Intermediation Obligations for further information.
v3.25.4
Inventory Intermediation Obligations (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Schedule of Outstanding Obligations Under Agreements
The following table summarizes our outstanding obligations under our Inventory Intermediation Agreement (as defined below) (in millions):
As of December 31, 2025As of December 31, 2024
Obligations under Inventory Intermediation Agreement
Obligations related to Base Layer Volumes$119.5 $408.7 
Current portion— — 
 Total obligations under Inventory Intermediation Agreement$119.5 $408.7 
Other payable for monthly activity true-up $3.4 $20.2 
Schedule of Inventory Intermediation Fees The following table summarizes these fees (in millions):
Year Ended December 31,
202520242023
Net fees and expenses:
Inventory intermediation fees$34.1 $18.1 $75.5 
Interest expense, net$48.9 $59.7 $61.4 
v3.25.4
Long-Term Obligations (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Long-term Debt Instruments Outstanding borrowings under debt instruments are as follows (in millions):
December 31, 2025December 31, 2024
Delek Term Loan Credit Facility$921.5 $931.0 
Delek Logistics Revolving Facility211.8 435.4 
Delek Logistics 2028 Notes400.0 400.0 
Delek Logistics 2029 Notes1,050.0 1,050.0 
Delek Logistics 2033 Notes700.0 — 
Principal amount of long-term debt3,283.3 2,816.4 
Less: Unamortized discount and premium and deferred financing costs50.2 51.2 
Total debt, net of unamortized discount and premium and deferred financing costs3,233.1 2,765.2 
Less: Current portion of long-term debt9.5 9.5 
Long-term debt, net of current portion$3,223.6 $2,755.7 
Schedule of Line of Credit Facilities
Available capacity and amounts outstanding for each of our revolving credit facilities as of December 31, 2025 are shown below (in millions):
Total Capacity
Outstanding Borrowings
Outstanding Letters of Credit
Available Capacity
Maturity Date
Delek Revolving Credit Facility (1)
$1,100.0 $— $417.4 $682.6 
October 26, 2027
Delek Logistics Revolving Facility (2)
$1,150.0 $211.8 $— $938.2 
October 13, 2027
(1) Total capacity includes letters of credit up to $500.0 million. This facility requires a quarterly unused commitment fee based on average commitment usage, currently at 0.30% per annum. Interest is measured at either the SOFR, base rate, or Canadian dollar bankers’ acceptances rate (“CDOR”), plus an applicable margin of 0.25% to 0.75% per annum with respect to base rate borrowings or 1.25% to 1.75% per annum with respect to SOFR and CDOR.
(2) Total capacity includes letters of credit up to $146.9 million and $31.9 million for swing line loans. This facility requires a quarterly unused commitment fee based on average commitment usage, currently at 0.45% per annum. Interest is measured at either the U.S. dollar prime rate plus an applicable margin of 1.00% to 2.00% depending on Delek Logistics’ leverage ratio, or a SOFR rate plus a credit spread adjustment of 0.10% to 0.25% and an applicable margin ranging from 2.00% to 3.00% depending on the Delek Logistics’ leverage ratio. As of December 31, 2025, and December 31, 2024, the weighted average interest rate were 6.58% and 7.27%, respectively.
Schedule of Maturities of Long-Term Debt
Principal maturities of Delek's third-party debt instruments for the next five years and thereafter are as follows (in millions):
Year Ended December 31,Total
2026$9.5 
2027221.3 
2028409.5 
20291,943.0 
2030— 
Thereafter700.0 
Total$3,283.3 
v3.25.4
Derivative Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Derivative Instruments in Statement of Financial Position
The following table presents the fair value of our derivative instruments as of December 31, 2025, and December 31, 2024. The fair value amounts below are presented on a gross basis and do not reflect the netting of asset and liability positions permitted under our master netting arrangements, including cash collateral on deposit with our counterparties. We have elected to offset the recognized fair value amounts for multiple derivative instruments executed with the same counterparty in our financial statements. As a result, the asset and liability amounts below differ from the amounts presented in our consolidated balance sheets. See Note 13 for further information regarding the fair value of derivative instruments (in millions).
December 31, 2025December 31, 2024
Derivative TypeBalance Sheet LocationAssetsLiabilitiesAssetsLiabilities
Derivatives not designated as hedging instruments:
Commodity derivatives (1)
Other current assets$15.0 $(16.7)$19.5 $(22.0)
Commodity derivatives (1)
Other current liabilities— — 5.4 (5.4)
RINs commitment contracts (2)
Other current assets— — 0.3 — 
RINs commitment contracts (2)
Other current liabilities— (2.7)— (5.6)
Interest rate swap derivativesOther current assets— — 3.5 — 
Interest rate swap derivativesOther long-term liabilities— (2.3)4.8 (5.1)
Total gross fair value of derivatives15.0 (21.7)33.5 (38.1)
Less: Counterparty netting and cash collateral (3)
14.3 (16.7)19.9 (27.4)
Total net fair value of derivatives$0.7 $(5.0)$13.6 $(10.7)
(1)As of December 31, 2025, and December 31, 2024, we had open derivative positions representing 8,950,000 and 18,471,700 barrels, respectively, of crude oil and refined petroleum products. Additionally, as of December 31, 2025, we had no open derivative positions representing natural gas products. We had 1,495,000 MMBTU open derivative positions of natural gas products as of December 31, 2024.
(2)As of December 31, 2025, and December 31, 2024, we had open RINs commitment contracts representing 112,250,000 and 36,000,000 RINs, respectively.
(3)As of December 31, 2025, and December 31, 2024, $2.4 million and $7.5 million, respectively, of cash collateral held by counterparties has been netted with the derivatives with each counterparty.
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position
Total gains (losses) on our non-trading commodity derivatives and RINs commitment contracts recorded in the consolidated statements of income are as follows (in millions) (3):
Year Ended December 31,
202520242023
Gains (losses) on hedging derivatives not designated as hedging instruments recognized in cost of materials and other (1)
$10.8 $(9.4)$(68.6)
(Losses) gains on interest rate derivatives not designated as hedging instruments recognized in interest expense, net (2)
(0.3)6.0 — 
Losses on non-trading physical forward contract commodity derivatives in cost of materials and other— — (2.4)
Total gains (losses)$10.5 $(3.4)$(71.0)
(1) Gains (losses) on commodity derivatives that are economic hedges but not designated as hedging instruments include unrealized gains (losses) of $1.0 million, $(1.4) million and $(15.3) million for the years ended December 31, 2025, 2024 and 2023, respectively.
(2) Gains (losses) on interest rate derivatives that are economic hedges but not designated as hedging instruments include unrealized gains (losses) of $(5.6) million and $3.2 million for the years ended December 31, 2025 and 2024 , respectively. There were no unrealized gains (losses) on interest rate derivatives that are economic hedges, but not designated as hedging instruments for the year ended December 31, 2023.
(3)    See the separate table below for disclosures about "trading derivatives".
Schedule of Gain (Loss) on Derivative Instruments
Total gains (losses) on our trading derivatives (none of which were designated as hedging instruments) recorded in other operating income, net on the consolidated statements of income are as follows (in millions):
Year Ended December 31,
20242023
Trading Physical Forward Contract Commodity Derivatives
Realized (losses) gains$(0.1)$8.3 
Unrealized gains— 0.2 
Total$(0.1)$8.5 
Trading Hedging Commodity Derivatives
Realized losses$— $(1.9)
Unrealized gains— 2.3 
 Total$— $0.4 
There were no gains (losses) on trading derivatives for the year ended December 31, 2025.
v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Financial Assets and Liabilities Measured on Recurring Basis The fair value hierarchy for our financial assets and liabilities accounted for at fair value on a recurring basis was as follows (in millions):
 As of December 31, 2025
 Level 1Level 2Level 3Total
Assets    
Commodity derivatives$— $15.0 $— $15.0 
Interest rate swap derivatives— — — — 
RINs commitment contracts— — — — 
Total assets— 15.0 — 15.0 
Liabilities    
Commodity derivatives— (16.7)— (16.7)
Interest rate swap derivatives— (2.3)— (2.3)
RINs commitment contracts— (2.7)— (2.7)
Environmental credits obligation deficit— (107.4)— (107.4)
Inventory Intermediation Agreement obligation— (119.5)— (119.5)
Total liabilities— (248.6)— (248.6)
Net liabilities$— $(233.6)$— $(233.6)
 
As of December 31, 2024
 Level 1Level 2Level 3Total
Assets
Commodity derivatives$— $24.9 $— $24.9 
Interest rate swap derivatives— 8.3 — 8.3 
RINs commitment contracts— 0.3 — 0.3 
Total assets— 33.5 — 33.5 
Liabilities    
Commodity derivatives— (27.4)— (27.4)
Interest rate derivatives— (5.1)— (5.1)
RINs commitment contracts— (5.6)— (5.6)
Environmental credits obligation deficit— (30.6)— (30.6)
Inventory Intermediation Agreement obligation— (408.7)— (408.7)
Total liabilities— (477.4)— (477.4)
Net liabilities$— $(443.9)$— $(443.9)
v3.25.4
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Reconciliation of Undiscounted Amount to Recorded Balance The table below summaries our environmental liability accruals (in millions):
December 31,
20252024
Discounted environmental liabilities$32.8 $33.6 
Undiscounted environmental liabilities3.2 3.6 
  Total accrued environmental liabilities$36.0 $37.2 
Schedule of Estimated Future Payments of Environmental Obligations
As of December 31, 2025, the estimated future payments of environmental obligations for which discounts have been applied are as follows (in millions):
2026$1.6 
20271.6 
20281.6 
20291.6 
20301.5 
Thereafter28.1 
Discounted environmental liabilities, gross36.0 
Less: Discount applied3.2 
Discounted environmental liabilities$32.8 
Schedule of Asset Retirement Obligations
The reconciliation of the beginning and ending carrying amounts of asset retirement obligations is as follows (in millions):
December 31,
20252024
Beginning balance$24.7 $36.4 
Liabilities acquired6.0 4.9 
Revision in estimated cash flows— (18.1)
Accretion expense3.3 1.5 
Ending balance$34.0 $24.7 
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
Significant components of Delek's continuing operations deferred tax assets (liabilities) reported in the accompanying consolidated financial statements as of December 31, 2025 and 2024 were as follows (in millions):
December 31,
20252024
Non-Current Deferred Taxes:
Property, plant and equipment, and intangibles$(218.8)$(237.4)
Right-of-use asset(19.0)(23.7)
Partnership and equity investments(213.1)(188.2)
Total deferred tax liabilities(450.9)(449.3)
Interest expense limitation under 163j
109.3 112.7 
Compensation and employee benefits23.3 10.3 
Net operating loss carryforwards111.2 134.8 
Tax credit carryforwards8.2 11.3 
Deferred revenues10.3 15.7 
Lease obligation23.5 27.7 
Reserves and accruals28.5 10.5 
Derivatives and hedging3.1 0.8 
Inventories2.6 1.0 
Other— (3.8)
Total deferred tax assets320.0 321.0 
Valuation allowance(87.0)(86.5)
Total net deferred tax liabilities
$(217.9)$(214.8)
Schedule of Effective Income Tax Rate Reconciliation
The difference between the actual income tax expense and the tax expense computed by applying the statutory federal income tax rate to income was attributable to the following (in millions):
Year Ended December 31,
202520242023
AmountPercentAmountPercentAmountPercent
U.S. Federal Statutory Rate$8.2 21.0 %$(148.2)21.0 %$3.5 21.0 %
State income tax benefit, net of federal tax provision (1)
(9.4)(24.3)%(0.6)0.1 %4.627.9 %
Foreign Tax Effects
     Canada— — %— — %(0.4)(2.6)%
Tax Credits
Energy Related Credits— — %(3.9)0.5 %(8.9)(53.5)%
Research & Development Credit(1.1)(2.7)%(1.2)0.2 %(0.6)(3.3)%
Other General Business Credits(0.1)(0.3)%(0.1)— %(0.2)(1.3)%
Changes in valuation allowance3.7 9.6 %0.1 — %(0.1)(0.9)%
Nontaxable or Nondeductible Items
Income tax (benefit) expense attributable to non-controlling interest(14.0)(36.1)%(8.6)1.2 %(6.0)(36.0)%
Goodwill impairment— — %44.6 (6.3)%— — %
Officers compensation limitation 4.9 12.6 %1.7 (0.2)%3.2 19.0 %
Share-based payment awards1.5 4.0 %2.5 (0.4)%1.6 9.7 %
Other0.5 1.3 %1.6 (0.2)%0.2 1.0 %
Changes in Unrecognized Tax Benefits1.9 5.0 %(0.1)— %— — %
Other adjustments(2.9)(7.6)%4.3 (0.6)%0.1 1.2 %
Effective Tax Rate$(6.8)(17.5)%$(107.9)15.3 %$(3.0)(17.8)%
(1) State taxes in Arkansas, Louisiana, Tennessee, and Texas made up the majority (greater than 50 percent) of the tax effect in this category for the years ending December 31, 2025. State taxes in Arkansas, Tennessee, and Texas made up the majority (greater than 50 percent) of the tax effect in this category for the years ending December 31, 2024 and 2023.
Schedule of Income before Income Tax, Domestic and Foreign
Pretax income was as follows (in millions):
Year Ended December 31,
202520242023
Domestic$37.7 $(705.4)$38.1 
Foreign1.2 (0.6)(21.5)
$38.9 $(706.0)$16.6 
Schedule of Components of Income Tax Expense (Benefit)
Income tax expense (benefit) was as follows (in millions):
Year Ended December 31,
202520242023
Current
U.S. Federal$3.8 $(3.8)$2.6 
U.S. state and local(0.3)(0.5)1.0 
Foreign0.2 — (5.0)
Total current income tax expense (benefit)$3.7 $(4.3)$(1.4)
Deferred
U.S. Federal$(1.0)$(107.4)$(7.9)
U.S. state and local(9.5)3.9 6.3 
Foreign— (0.1)— 
Total deferred income tax expense (benefit)$(10.5)$(103.6)$(1.6)
Total income tax expense (benefit)$(6.8)$(107.9)$(3.0)
Schedule of Cash Flow, Supplemental Disclosures
Income taxes paid (net of refunds) exceeded five percent of total income taxes paid (net of refunds) in the following jurisdictions:
Year Ended December 31,
202520242023
AmountThresholdAmountThresholdAmountThreshold
U.S. Federal$— *$— *$(11.4)
U.S. state and local:
Alabama— *(1.5)— *
Louisiana0.1(1.3)— *
Tennessee— *(1.2)2.7 
Texas0.2 2.5 3.0 
Other - state and local (1)
0.1 (0.1)(0.3)
Foreign:
Canada(0.5)— *1.0 
Israel0.1 0.1 0.2 
Total$— $(1.5)$(4.8)
Jurisdiction below the threshold for the period presented
(1) Immaterial payments are included in Other - state and local.
Schedule of Unrecognized Tax Benefits Roll Forward
Increases and decreases to unrecognized tax benefits, which includes interest and penalties, were as follows (in millions):
Year Ended December 31,
202520242023
Balance at the beginning of the year$6.9 $10.9 $7.0 
Additions based on tax positions related to current year— 0.2 4.3 
Additions for tax positions related to prior years and acquisitions2.6 0.4 0.2 
Reductions for tax positions related to prior years(0.2)(0.1)(0.2)
Reductions for tax positions related to lapse of applicable statute of limitations(0.3)(4.5)(0.4)
Balance at the end of the year$9.0 $6.9 $10.9 
v3.25.4
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions Transactions with our related parties were as follows for the periods presented (in millions):
Year Ended December 31,
202520242023
Revenues (1)
$109.7 $121.7 $105.2 
Cost of materials and other (2)
$172.1 $200.9 $197.5 
(1)Consists primarily of asphalt sales which are recorded in the refining segment.
(2)Consists primarily of pipeline throughput fees paid by the refining segment and asphalt purchases.
v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
A summary of our goodwill by segment is as follows (in millions):
RefiningLogisticsCorporate, Other and EliminationsTotal
Gross goodwill balance$801.3 $27.0 $— $828.3 
Accumulated impairment losses(126.0)(14.8)— (140.8)
Balance,December 31, 2023675.3 12.2 — 687.5 
Goodwill Impairment(212.2)— — (212.2)
Gross goodwill balance801.3 27.0 — 828.3 
Accumulated impairment losses(338.2)(14.8)— (353.0)
Balance,December 31, 2024463.1 12.2 — 475.3 
Goodwill Impairment— — — — 
Gross goodwill balance801.3 27.0 — 828.3 
Accumulated impairment losses(338.2)(14.8)— (353.0)
Balance,December 31, 2025$463.1 $12.2 $— $475.3 
Schedule of Finite-Lived Intangible Assets
A summary of our identifiable intangible assets are as follows (in millions):
As of December 31, 2025
As of December 31, 2024
Useful LifeGrossAccumulated AmortizationNetGrossAccumulated AmortizationNet
Intangible Assets subject to amortization:
Supply contract4.8 years$4.8 $(1.3)$3.5 $4.8 $(0.3)$4.5 
Third-party fuel supply agreement10 years49.0 (41.7)7.3 49.0 (36.7)12.3 
Rights-of-way
8 - 86.6 years
23.7 (2.3)21.4 15.0 (1.9)13.1 
Customer relationships
11.6 years - 32.2 years
302.5 (69.5)233.0 234.2 (47.3)186.9 
Intangible assets not subject to amortization:
Rights-of-wayIndefinite126.4 126.4 90.7 90.7 
Line space historyIndefinite12.0 12.0 12.0 12.0 
Refinery permitsIndefinite2.1 2.1 2.1 2.1 
Total$520.5 $(114.8)$405.7 $407.8 $(86.2)$321.6 
Schedule of Indefinite-Lived Intangible Assets
A summary of our identifiable intangible assets are as follows (in millions):
As of December 31, 2025
As of December 31, 2024
Useful LifeGrossAccumulated AmortizationNetGrossAccumulated AmortizationNet
Intangible Assets subject to amortization:
Supply contract4.8 years$4.8 $(1.3)$3.5 $4.8 $(0.3)$4.5 
Third-party fuel supply agreement10 years49.0 (41.7)7.3 49.0 (36.7)12.3 
Rights-of-way
8 - 86.6 years
23.7 (2.3)21.4 15.0 (1.9)13.1 
Customer relationships
11.6 years - 32.2 years
302.5 (69.5)233.0 234.2 (47.3)186.9 
Intangible assets not subject to amortization:
Rights-of-wayIndefinite126.4 126.4 90.7 90.7 
Line space historyIndefinite12.0 12.0 12.0 12.0 
Refinery permitsIndefinite2.1 2.1 2.1 2.1 
Total$520.5 $(114.8)$405.7 $407.8 $(86.2)$321.6 
Schedule of Amortization Expense
Amortization expense for the next five years is estimated to be as follows (in millions):
2026$28.6 
2027$26.2 
2028$23.7 
2029$23.2 
2030$22.7 
v3.25.4
Property, Plant and Equipment (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment
Depreciation is computed using the straight-line method over management's estimated useful lives of the related assets, which are as follows:
Years
Building and building improvements
15-40
Refinery machinery and equipment
5-40
Pipelines and terminals
10-40
Refinery turnaround costs
4-6
Automobiles
3-10
Computer equipment and software
3-10
Furniture and fixtures
5-15
Property, plant and equipment, at cost, consist of the following (in millions):
December 31,
20252024
Land$45.9 $41.2 
Building and building improvements57.7 53.4 
Refinery machinery and equipment2,479.9 2,349.1 
Pipelines and terminals1,937.8 1,454.1 
Refinery turnaround costs652.7 526.6 
Other equipment159.8 187.6 
Construction in progress253.1 336.4 
$5,586.9 $4,948.4 
Less: accumulated depreciation(2,314.4)(2,008.4)
$3,272.5 $2,940.0 
v3.25.4
Other Current Assets and Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Other Current Assets and Liabilities [Abstract]  
Schedule of Other Assets and Other Liabilities
The detail of other current assets is as follows (in millions):
Other Current AssetsDecember 31, 2025December 31, 2024
Prepaid expenses$55.8 $69.2 
Income and other tax receivables7.2 6.7 
Short-term derivative assets (see Note 12)
0.7 8.8 
Other3.8 0.8 
Total$67.5 $85.5 

The detail of accrued expenses and other current liabilities is as follows (in millions):
Accrued Expenses and Other Current LiabilitiesDecember 31, 2025December 31, 2024
Product financing agreements$243.8 $185.9 
Crude purchase liabilities182.5 193.9 
Consolidated Net RINs deficit(1) (see Note 13)
107.4 30.6 
Income and other taxes payable86.5 101.1 
Employee costs73.3 43.2 
Deferred revenue71.0 6.9 
Short-term derivative liabilities (see Note 12)
2.7 5.6 
Other91.7 82.3 
Total$858.9 $649.5 
(1)Inclusive of RIN lower of cost or market reserve of $7.7 million for the year ended December 31, 2025.
v3.25.4
Restructuring and Other Charges (Tables)
12 Months Ended
Dec. 31, 2025
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs
The detail of restructuring costs is as follows (in millions):
Year Ended December 31, 2025
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$0.2 $— $65.9 $66.1 
OtherCost of materials and other0.5 — — 0.5 
Severance costs and equity based compensationOperating expenses0.4 — 17.1 17.5 
Pension settlementOther operating (income) loss, net— — 2.1 2.1 
Asset write-offOther operating (income) loss, net0.3 — 0.3 0.6 
Total$1.4 $— $85.4 $86.8 

Year Ended December 31, 2024
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees, severance costs, bonus expense and equity based compensationGeneral and administrative expenses$— $— $13.0 $13.0 
Severance costs and bonus expenseOperating expenses0.4 — 4.0 4.4 
ImpairmentAsset impairment22.1 — 9.2 31.3 
Asset write-offOther operating income, net14.1 — — 14.1 
Total$36.6 $— $26.2 $62.8 
Year Ended December 31, 2023
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Consolidated
Consulting fees and severance costsGeneral and administrative expenses$0.3 $0.4 $12.8 $13.5 
OtherCost of materials and other1.2 — — 1.2 
ImpairmentAsset impairment— — 23.1 23.1 
Total$1.5 $0.4 $35.9 $37.8 

Accumulated Restructuring Costs
The following table summarizes (in millions) the restructuring costs recognized in the Company's consolidated statements of income since inception of the the restructuring plan in fiscal year 2022 through the year ended December 31, 2025, excluding discontinued operations:
Type of CostsStatement of Income LocationRefiningLogisticsCorporate,
Other and Eliminations
Total
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$0.5 $0.4 $104.2 $105.1 
OtherCost of materials and other1.7 — — 1.7 
Severance costs and equity based compensationOperating expenses0.8 — 21.1 21.9 
ImpairmentAsset impairment22.1 — 32.3 54.4 
Pension settlementPension settlement— — 2.1 2.1 
Asset write-offOther operating (income) loss, net14.4 — 0.3 14.7 
Total$39.5 $0.4 $160.0 $199.9 

Schedule of Restructuring Reserve by Type of Cost
The following table presents the movement of the restructuring liability, within the consolidated balance sheets (in millions):
Type of CostsStatement of Income LocationYear Ended December 31, 2024ExpensePaymentsOtherYear Ended December 31, 2025
Consulting fees, severance costs, and equity based compensationGeneral and administrative expenses$6.6 $66.1 $(28.3)$(44.2)$0.2 
OtherCost of materials and other— 0.5 (0.5)— — 
Severance costs and equity based compensationOperating expenses3.8 17.5 (5.3)(16.0)— 
Pension settlementOther operating (income) loss, net— 2.1 (2.1)— 
Asset write-offOther operating (income) loss, net— 0.6 — (0.6)— 
Total$10.4 $86.8 $(34.1)$(62.9)$0.2 
v3.25.4
Equity-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule Of Share-Based Payment Award, Option And Stock Appreciation Rights, Valuation Assumptions For all awards granted, we calculated volatility using historical and implied volatility of a peer group of public companies using weekly stock prices.
2024 Grants
(Graded Vesting - 2 years)
Expected volatility61.59%
Dividend yield3.70%
Expected term5.75 years
Risk free rate4.03%
Fair value per share$11.66
Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity
The following table summarizes our Incentive Plans stock option and SAR activity for the years ended December 31, 2025, 2024 and 2023:
Number of Shares Under OptionWeighted-Average Strike PriceWeighted-Average Contractual Term (in years)Aggregate Intrinsic Value
(in millions)
Options and SARs outstanding, December 31, 20221,527,045 $35.17 
Exercised(51,200)$25.06 
Forfeited(259,730)$37.34 
Options and SARs outstanding, December 31, 20231,216,115 $35.14 
Granted230,000 $26.50 
Exercised(33,150)$25.81 
Forfeited(172,400)$38.91 
Options and SARs outstanding, December 31, 20241,240,565 $33.25 
Exercised(501,275)$28.62 
Forfeited(209,900)$37.75 
Options and SARs outstanding, December 31, 2025529,390 $35.86 3.6$1.0
Vested options and SARs exercisable, December 31, 2025414,390 $38.45 2.4$0.6
Vested options and SARs exercisable, December 31, 20241,010,565 $34.79 3.1$0.1
Schedule Of Share-Based Payment Award, Restricted Stock Units, Valuation Assumptions
The table below provides the assumptions used in estimating the fair values of our outstanding PRSUs under the Incentive Plans. For all awards granted, we calculated volatility using historical volatility and implied volatility of a peer group of public companies using weekly stock prices.
2025 Grants2024 Grants2023 Grants
Expected volatility
37.85% - 48.15%
 51.41%
57.61% - 64.46%
Expected term
0.15 - 2.81 years
2.81 years
1.81 - 2.81 years
Risk free rate
3.66% - 4.10%
4.25%
4.32% - 4.60%
Fair value per share$26.87$35.69
$24.95
Schedule of Share-based Compensation, Restricted Stock Units Award Activity
The following table summarizes the RSU and PRSU activity under the Incentive Plans for the years ended December 31, 2025, 2024 and 2023:
Number of RSUs and PRSUsWeighted-Average Grant Date PriceTotal Fair Value: In Millions
BalanceDecember 31, 20222,621,333 $26.85 
Granted1,446,101 $24.17 
Vested(667,597)$26.38 $17.6 
Forfeited(539,850)$27.89 
Performance Not Achieved(350,939)$10.58 
BalanceDecember 31, 20232,509,048 $27.48 
Granted1,224,602 $26.47 
Vested(836,331)$25.27 $21.1 
Forfeited(303,865)$25.98 
Performance Not Achieved(251,696)$34.56 
BalanceDecember 31, 20242,341,758 $27.17 
Granted (1)
1,967,079 $21.58 
Vested(1,205,864)$24.86 $30.0 
Forfeited(393,939)$23.66 
Performance Not Achieved(139,535)$34.70 
BalanceDecember 31, 20252,569,499 $24.11 
(1) Includes awards granted related to certain restructuring plans previously recorded as a liability. These awards were reclassified as equity in the fourth quarter of 2025. Refer to Note 20 Restructuring and Other Charges for further information.
v3.25.4
Shareholders' Equity (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Dividends Declared
For 2025, our Board of Directors declared the following dividends:
Approval DateDividend Amount Per ShareRecord DatePayment Date
February 18, 2025$0.255March 3, 2025March 10, 2025
April 29, 2025$0.255May 12, 2025May 19, 2025
July 30, 2025$0.255August 11, 2025August 18, 2025
October 29, 2025$0.255November 10, 2025November 17, 2025
February 18, 2026$0.255March 2, 2026March 9, 2026
v3.25.4
Postretirement Benefits (Tables)
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan
Financial information related to our pension plans is presented below (in millions):
Year Ended December 31,
20252024
Change in projected benefit obligation:
Benefit obligation at beginning of year$98.9 $106.7 
Interest cost5.2 5.0 
Actuarial (gain) loss(2.6)(6.7)
Benefits paid(6.1)(6.0)
Other (effect of curtailment/settlement)(94.2)(0.1)
Projected benefit obligations at end of year$1.2 $98.9 
Change in plan assets:
Fair value of plan assets at beginning of year$97.5 $104.2 
Actual return on plan assets5.7 (0.7)
Employer contribution— 0.1 
Benefits paid(6.1)(6.0)
Other (effect of curtailment/settlement)(94.2)(0.1)
Fair value of plan assets at end of year$2.9 $97.5 
Reconciliation of funded status:
Fair value of plan assets at end of year$2.9 $97.5 
Less projected benefit obligations at end of year1.2 98.9 
Over (under)-funded status at end of year$1.7 $(1.4)
Schedule of Net Periodic Benefit Cost Not yet Recognized
The pre-tax amounts in accumulated other comprehensive loss that have not yet been recognized as components of net periodic benefit cost were as follows (in millions):
Year Ended December 31,
20252024
Net actuarial (gain) loss$(0.1)$5.3 
Accumulated other comprehensive (gain) loss at end of year$(0.1)$5.3 
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets
The projected benefit obligation, accumulated benefit obligation and fair value of plan assets for the pension plans were as follows (in millions):
Year Ended December 31,
20252024
Projected benefit obligation$1.2 $98.9 
Accumulated benefit obligation$1.2 $98.9 
Fair value of plan assets$2.9 $97.5 
Schedule of Assumptions Used
The weighted-average assumptions used to determine benefit obligations were as follows:
Year Ended December 31,
20252024
Discount rate5.35 %5.50 %
The weighted-average assumptions used to determine net periodic benefit costs were as follows:
Year Ended December 31,
202520242023
Discount rate5.50 %4.90 %5.10 %
Expected long-term rate of return on plan assetsN/A5.25 %5.55 %
Schedule of Net Benefit Costs
The components of net periodic benefit cost related to our benefit plans consisted of the following (in millions):
Year Ended December 31,
Components of net periodic benefit:202520242023
Interest cost$5.2 $5.0 $5.3 
Expected return on plan assets(5.0)(5.1)(5.4)
Amortization of net gain— — (0.1)
Effect of settlement2.1 — — 
Net periodic benefit$2.3 $(0.1)$(0.2)
Schedule of Allocation of Plan Assets
The weighted-average asset allocation of our pension benefits plan assets were as follows:
Year Ended December 31,
20252024
Investments in common collective trust consisting of:
Fixed-income100.0 %100.0 %
   Total100.0 %100.0 %
The fair value of our pension assets by category were as follows (in millions):
Quoted Prices in Active Markets For Identical Assets or Liabilities (Level 1)Significant Other Observable Inputs (Level 2)Significant
Unobservable Inputs
(Level 3)
Consolidated
Total
Year Ended December 31, 2025
Fixed-income$— $2.9 $— $2.9 
Total$— $2.9 $— $2.9 
Year Ended December 31, 2024
Fixed-income— 97.5 — 97.5 
Total$— $97.5 $— $97.5 
v3.25.4
Selected Quarterly Financial Data (Unaudited) (Tables)
12 Months Ended
Dec. 31, 2025
Quarterly Financial Information Disclosure [Abstract]  
Schedule of Quarterly Financial Information The quarterly financial information summarized below has been prepared by Delek's management and is unaudited (in millions, except per share data).
For the Three Month Periods Ended
March 31, 2025June 30, 2025September 30, 2025December 31, 2025
Net revenues$2,641.9 $2,764.6 $2,887.0 $2,429.4 
Operating (loss) income$(125.8)$(33.5)$295.7 $164.6 
Net (loss) income from continuing operations$(158.2)$(89.3)$195.1 $98.1 
Net (loss) income$(158.5)$(90.1)$194.8 $97.1 
Net (loss) income attributable to Delek$(172.7)$(106.4)$178.0 $78.3 
Basic (loss) income per share from continuing operations$(2.78)$(1.75)$2.96 $1.32 
Diluted (loss) income per share from continuing operations$(2.78)$(1.75)$2.93 $1.28 
For the Three Month Periods Ended
3/31/2024 (1)
6/30/2024 (1)
September 30, 2024
December 31, 2024
Net revenues$3,128.0 $3,308.1 $3,042.4 $2,373.7 
Operating income (loss)$29.2 $4.6 $(121.9)$(403.4)
Net loss from continuing operations$(28.4)$(33.8)$(134.8)$(401.1)
Net loss$(25.2)$(26.1)$(67.5)$(402.1)
Net loss attributable to Delek$(32.6)$(37.2)$(76.8)$(413.8)
Basic loss per share from continuing operations$(0.56)$(0.70)$(2.25)$(6.53)
Diluted loss per share from continuing operations$(0.56)$(0.70)$(2.25)$(6.53)
(1) Adjusted to reflect discontinued operations. See Note 5 for further discussion.
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Lease Cost
The following table presents additional information related to our leases in accordance ASC 842, Leases ("ASC 842"):
(in millions)Year Ended December 31,
202520242023
Lease Cost
Operating lease costs$47.8 $54.6 $63.8 
Finance lease costs:(1)
Amortization of leased assets7.3 — — 
Interest on lease liabilities1.9 — — 
Total finance lease cost9.2 — — 
Short-term lease costs (2)
59.8 64.8 46.1 
Sublease income(9.2)(9.3)(3.5)
Net lease costs$107.6 $110.1 $106.4 
Other Information
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases (1)
$(50.0)$(58.5)$(60.5)
Leased assets obtained in exchange for new operating lease liabilities$22.9 $15.1 $50.1 
Leased assets obtained in exchange for new financing lease liabilities$33.6 $0.9 $1.4 
December 31, 2025December 31, 2024
Weighted-average remaining lease term (years) operating leases4.23.6
Weighted-average remaining lease term (years) financing leases3.75.6
Weighted-average discount rate operating leases (3)
6.5 %6.2 %
Weighted-average discount rate financing leases (3)
6.8 %4.5 %
(1) An immaterial amount of financing lease cost was included in operating lease cost during the years ended 2023 and 2024.
(2) Includes an immaterial amount of variable lease cost.
(3) Our discount rate is primarily based on our incremental borrowing rate in accordance with ASC 842.
Schedule of Operating Lease Liability Maturity
The following is an estimate of the maturity of our lease liabilities for operating and financing leases having remaining noncancelable terms in excess of one year as of December 31, 2025 (in millions) under the lease guidance ASC 842:
Maturity of Lease LiabilitiesOperatingFinance
12 months or less$30.9 $11.9 
13-24 months27.6 11.9 
25-36 months9.5 8.8 
37-48 months5.0 5.8 
49- 60 months2.8 2.7 
Thereafter9.2 0.1 
Total Future Lease Payments85.0 41.2 
Less: Interest11.7 4.5 
Present Value of Lease Liabilities$73.3 $36.7 
Finance Lease, Liability, to be Paid, Maturity
The following is an estimate of the maturity of our lease liabilities for operating and financing leases having remaining noncancelable terms in excess of one year as of December 31, 2025 (in millions) under the lease guidance ASC 842:
Maturity of Lease LiabilitiesOperatingFinance
12 months or less$30.9 $11.9 
13-24 months27.6 11.9 
25-36 months9.5 8.8 
37-48 months5.0 5.8 
49- 60 months2.8 2.7 
Thereafter9.2 0.1 
Total Future Lease Payments85.0 41.2 
Less: Interest11.7 4.5 
Present Value of Lease Liabilities$73.3 $36.7 
v3.25.4
Accounting Policies - Basis of Presentation (Details) - Discontinued Operations - Retail Stores
$ in Millions
Jul. 31, 2024
store
subsidiary
Sep. 30, 2024
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Equity interest sold in disposition of business 100.00%  
Number of subsidiaries sold | subsidiary 4  
Retail stores sold in disposition of business | store 249  
Cash consideration | $   $ 390.2
v3.25.4
Accounting Policies - Segment Reporting (Details)
6 Months Ended
Jun. 30, 2025
segment
Accounting Policies [Abstract]  
Number of reportable segments 3
v3.25.4
Accounting Policies - Accounts Receivable (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Concentration Risk [Line Items]                      
Allowance for doubtful accounts $ 12.9       $ 13.0       $ 12.9 $ 13.0  
Total sales $ 2,429.4 $ 2,887.0 $ 2,764.6 $ 2,641.9 $ 2,373.7 $ 3,042.4 $ 3,308.1 $ 3,128.0 $ 10,722.9 $ 11,852.2 $ 16,467.2
Customer Concentration Risk | Sales Revenue | One Customer                      
Concentration Risk [Line Items]                      
Total sales                     $ 4,000.0
Concentration risk percentage, greater than                     10.00%
v3.25.4
Accounting Policies - Property, Plant and Equipment (Details)
Dec. 31, 2025
Building and building improvements | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 15 years
Building and building improvements | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 40 years
Refinery machinery and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 5 years
Refinery machinery and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 40 years
Pipelines and terminals | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 10 years
Pipelines and terminals | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 40 years
Refinery turnaround costs | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 4 years
Refinery turnaround costs | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 6 years
Automobiles | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 3 years
Automobiles | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 10 years
Computer equipment and software | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 3 years
Computer equipment and software | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 10 years
Furniture and fixtures | Minimum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 5 years
Furniture and fixtures | Maximum  
Property, Plant and Equipment [Line Items]  
Property, plant and equipment, useful life (years) 15 years
v3.25.4
Accounting Policies - Other Intangibles Assets (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Sep. 30, 2025
Jun. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]          
Tangible asset impairment charges $ 11.6 $ 8.6 $ 17.7 $ 31.3 $ 23.1
Minimum          
Finite-Lived Intangible Assets [Line Items]          
Useful Life     4 years 9 months 18 days    
Maximum          
Finite-Lived Intangible Assets [Line Items]          
Useful Life     86 years 7 months 6 days    
v3.25.4
Accounting Policies - Equity Method Investments (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounting Policies [Abstract]      
Impairment of equity method investment $ 0.0 $ 0.0 $ 0.0
v3.25.4
Accounting Policies - Goodwill and Impairment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounting Policies [Abstract]      
Impairment of goodwill $ 0.0 $ 212.2 $ 14.8
v3.25.4
Accounting Policies - Environmental Expenditures (Details)
12 Months Ended
Dec. 31, 2025
Minimum  
Loss Contingencies [Line Items]  
Expected expending period 15 years
Maximum  
Loss Contingencies [Line Items]  
Expected expending period 24 years
v3.25.4
Accounting Policies - Postretirement Benefits (Details)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Actuarial gain (loss), percentage corridor 0.10
v3.25.4
Acquisitions - Gravity Acquisition (Details) - USD ($)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Jan. 02, 2025
Dec. 31, 2024
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination [Line Items]                            
Net revenues     $ 2,429.4 $ 2,887.0 $ 2,764.6 $ 2,641.9 $ 2,373.7 $ 3,042.4 $ 3,308.1 $ 3,128.0 $ 10,722.9   $ 11,852.2 $ 16,467.2
Net income     $ 78.3 $ 178.0 $ (106.4) $ (172.7) $ (413.8) $ (76.8) $ (37.2) $ (32.6) (22.8)   $ (560.4) $ 19.8
Delek Logistics | Gravity Water Intermediate Holdings LLC ("Gravity")                            
Business Combination [Line Items]                            
Business acquisition, percentage of voting interests acquired 100.00%                          
Purchase price $ 300.8                          
Cash paid 209.3                          
Cash deposit   $ 22.8                        
Additional consideration paid $ 186.5                          
Business combination, consideration transferred, equity interests issued and issuable (in shares) 2,175,209                          
Business combination, incremental direct acquisition and integration costs                     $ 5.0      
Net revenues                       $ 90.1    
Net income                       $ 29.2    
v3.25.4
Acquisitions - Gravity - Estimated Purchase Price (Details) - Gravity Water Intermediate Holdings LLC ("Gravity") - Delek Logistics - USD ($)
$ in Millions
1 Months Ended
Jan. 02, 2025
Dec. 31, 2024
Business Combination [Line Items]    
Base purchase price: $ 291.6  
Plus: Adjusted Net Working Capital (as defined in the Gravity Acquisition Agreement) 3.8  
Plus: Various closing adjustments 5.4  
Purchase Price 300.8  
Cash paid 209.3  
Fair value of common units issued $ 91.5 $ 85.0
v3.25.4
Acquisitions - Gravity - Schedule of Assets and Liabilities Assumed (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Jan. 02, 2025
Dec. 31, 2024
Maximum      
Liabilities assumed:      
Useful Life 86 years 7 months 6 days    
Minimum      
Liabilities assumed:      
Useful Life 4 years 9 months 18 days    
Rights-of-way      
Liabilities assumed:      
Indefinite-lived intangible assets $ 126.4   $ 90.7
Customer relationships | Maximum      
Liabilities assumed:      
Useful Life 32 years 2 months 12 days   32 years 2 months 12 days
Customer relationships | Minimum      
Liabilities assumed:      
Useful Life 11 years 7 months 6 days   11 years 7 months 6 days
Gravity Water Intermediate Holdings LLC ("Gravity") | Delek Logistics      
Assets acquired:      
Cash and cash equivalents   $ 5.3  
Accounts receivables   16.4  
Inventories   1.8  
Other current assets   1.7  
Property, plant and equipment   191.5  
Operating lease right-of-use assets   0.1  
Other intangibles   98.2  
Other non-current assets   0.1  
Total assets acquired   315.1  
Liabilities assumed:      
Accounts payable   2.5  
Accrued expenses and other current liabilities   5.7  
Current portion of operating lease liabilities   0.1  
Asset retirement obligations   6.0  
Total liabilities assumed   14.3  
Fair value of net assets acquired   300.8  
Gravity Water Intermediate Holdings LLC ("Gravity") | Delek Logistics | Rights-of-way      
Liabilities assumed:      
Indefinite-lived intangible assets   31.9  
Gravity Water Intermediate Holdings LLC ("Gravity") | Delek Logistics | Customer relationships      
Liabilities assumed:      
Finite-lived intangible assets, net   $ 66.3  
Gravity Water Intermediate Holdings LLC ("Gravity") | Delek Logistics | Customer relationships | Maximum      
Liabilities assumed:      
Useful Life   32 years  
v3.25.4
Acquisitions - Gravity - Fair Value Adjustments (Details)
$ in Millions
Jan. 02, 2025
USD ($)
Gravity Water Intermediate Holdings LLC ("Gravity") | Delek Logistics  
Business Combination [Line Items]  
Property, plant and equipment, adjusted value $ 191.5
Change, Property, plant and equipment (16.8)
Other intangibles, adjusted value 98.2
Change, Other intangibles 15.6
Asset retirement obligations, adjusted value 6.0
Change, Asset retirement obligations (1.2)
Gravity Water Holdings LLC  
Business Combination [Line Items]  
Property, plant and equipment, preliminary value 208.3
Other intangibles, preliminary value 82.6
Asset retirement obligations, preliminary value $ 7.2
v3.25.4
Acquisitions - Gravity - Pro Forma Financial Information (Details) - Gravity Water Intermediate Holdings LLC ("Gravity") - Delek Logistics - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Business Combination [Line Items]    
Net revenues $ 10,722.9 $ 11,970.5
Income (loss) from continuing operations, net of tax $ (17.9) $ (633.1)
v3.25.4
Acquisitions - H2O Midstream - Narrative (Details) - H2O Midstream - Delek Logistics
$ in Millions
Sep. 11, 2024
USD ($)
Business Combination [Line Items]  
Business acquisition, percentage of voting interests acquired 100.00%
Purchase price $ 229.7
Cash paid 159.7
Fair value of common units issued $ 70.0
v3.25.4
Acquisitions - H2O Midstream - Estimated Purchase Price (Details) - H2O Midstream - Delek Logistics
$ in Millions
Sep. 11, 2024
USD ($)
Business Combination [Line Items]  
Base purchase price: $ 230.0
Less: Adjusted Net Working Capital (as defined in the H2O Purchase Agreement) (2.6)
Plus: Various closing adjustments 2.3
Purchase Price 229.7
Cash paid 159.7
Fair value of Preferred Units issued $ 70.0
v3.25.4
Acquisitions - H2O Midstream - Schedule of Assets and Liabilities Assumed (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Sep. 11, 2024
Rights-of-way      
Liabilities assumed:      
Indefinite-lived intangible assets $ 126.4 $ 90.7  
H2O Midstream | Delek Logistics      
Assets acquired:      
Accounts receivables     $ 6.7
Inventories     2.4
Other current assets     0.9
Property, plant and equipment     172.3
Operating lease right-of-use assets     2.1
Other intangibles     59.5
Total assets acquired     243.9
Liabilities assumed:      
Accounts payable     1.8
Accrued expenses and other current liabilities     7.0
Current portion of operating lease liabilities     0.3
Asset retirement obligations     4.9
Operating lease liabilities, net of current portion     0.2
Total liabilities assumed     14.2
Fair value of net assets acquired     229.7
H2O Midstream | Delek Logistics | Rights-of-way      
Liabilities assumed:      
Indefinite-lived intangible assets     28.5
H2O Midstream | Delek Logistics | Customer relationships      
Liabilities assumed:      
Finite-lived intangible assets, net     $ 26.3
Useful Life     13 years 4 months 24 days
H2O Midstream | Delek Logistics | Favorable supply contract      
Liabilities assumed:      
Finite-lived intangible assets, net     $ 4.8
Useful Life     4 years 9 months 18 days
v3.25.4
Acquisitions - H2O Midstream - Pro Forma Financial Information (Details) - H2O Midstream - Delek Logistics - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Business Combination [Line Items]    
Net revenues $ 11,896.8 $ 16,553.9
(Loss) income from continuing operations, net of tax $ (510.1) $ 35.6
v3.25.4
Segment Data - Narrative (Details)
6 Months Ended 12 Months Ended
Jun. 30, 2025
segment
Dec. 31, 2025
facility
Dec. 31, 2024
facility
Aug. 05, 2024
Segment Reporting Information [Line Items]        
Number of reportable segments | segment 3      
Asphalt Terminal Joint Venture        
Segment Reporting Information [Line Items]        
Equity method investment, ownership percentage   50.00%    
W2W Holdings LLC        
Segment Reporting Information [Line Items]        
Equity method investment, ownership percentage   50.00%   50.00%
Wink to Webster Pipeline LLC        
Segment Reporting Information [Line Items]        
Indirect interest, ownership percentage   15.60%   15.60%
Refining        
Segment Reporting Information [Line Items]        
Number of biodiesel facilities | facility   3 3  
v3.25.4
Segment Data - Operating Performance (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]                        
Net revenues $ 2,429.4 $ 2,887.0 $ 2,764.6 $ 2,641.9 $ 2,373.7 $ 3,042.4 $ 3,308.1 $ 3,128.0   $ 10,722.9 $ 11,852.2 $ 16,467.2
Cost of materials and other                   8,873.6 10,781.8 14,825.3
General and administrative expenses                   269.5 252.8 272.0
Segment EBITDA attributable to Delek                   1,199.0 202.2 932.4
Corporate expenses, eliminations and other                   456.5 165.5 249.4
Proportional interest, taxes, depreciation and amortization of equity-method investments                   29.0 17.5 8.7
Depreciation and amortization                   397.8 374.5 339.5
Interest expense, net                   345.3 313.0 318.0
Income tax benefit                   (6.8) (107.9) (3.0)
Net (loss) income attributable to Delek $ 78.3 $ 178.0 $ (106.4) $ (172.7) $ (413.8) $ (76.8) $ (37.2) $ (32.6)   (22.8) (560.4) 19.8
Income from equity method investments                   (89.5) (92.2) (86.2)
Capital spending (excluding business combinations)                   521.7 432.7 359.3
Impairment of goodwill                   0.0 212.2 14.8
Asset impairment                   17.7 243.5 37.9
Right-of-use asset impairment                 $ 23.1     23.1
Discontinued Operations, Disposed of by Sale | Retail Stores                        
Segment Reporting Information [Line Items]                        
Capital spending (excluding business combinations)                     14.0 29.8
Operating Segments                        
Segment Reporting Information [Line Items]                        
Net revenues                   10,722.9 11,565.2 16,034.7
Operating Segments | Refining                        
Segment Reporting Information [Line Items]                        
Net revenues                   10,209.1 11,142.4 15,578.1
Cost of materials and other                   9,157.4 11,147.4 15,242.3
Operating expenses                   614.6 596.6 619.2
General and administrative expenses                   13.6 15.2 31.2
Proportional EBITDA of equity-method investments                   (30.7) (32.9) (33.8)
Other segment items                   (7.0) 213.0 (14.6)
Segment EBITDA attributable to Delek                   803.4 (156.3) 562.6
Depreciation and amortization                   270.0 265.5 234.2
Interest expense, net                   182.6 81.4 42.3
Income from equity method investments                   (28.0) (31.2) (31.9)
Capital spending (excluding business combinations)                   215.6 266.1 246.9
Impairment of goodwill                   0.0 212.2  
Asset impairment                     22.1  
Operating Segments | Logistics                        
Segment Reporting Information [Line Items]                        
Net revenues                   513.8 422.8 456.6
Cost of materials and other                   509.3 483.7 532.6
Operating expenses                   168.4 122.7 118.1
General and administrative expenses                   28.6 36.0 24.8
Proportional EBITDA of equity-method investments                   (88.1) (59.1) (38.2)
Other segment items                   (0.5) (1.2) 13.3
Segment EBITDA attributable to Delek                   395.6 358.5 369.8
Depreciation and amortization                   138.0 102.8 92.4
Interest expense, net                   66.8 103.1 143.2
Income from equity method investments                   (61.8) (43.3) (31.4)
Capital spending (excluding business combinations)                   274.4 140.0 81.3
Impairment of goodwill                   0.0 0.0 14.8
Inter-segment fees and revenues                        
Segment Reporting Information [Line Items]                        
Net revenues                   (841.7) (1,158.4) (1,392.6)
Inter-segment fees and revenues | Refining                        
Segment Reporting Information [Line Items]                        
Net revenues                   (342.2) (640.6) (828.8)
Inter-segment fees and revenues | Logistics                        
Segment Reporting Information [Line Items]                        
Net revenues                   (499.5) (517.8) (563.8)
Operating segments excluding intersegment elimination                        
Segment Reporting Information [Line Items]                        
Net revenues                   11,564.6 12,723.6 17,427.3
Operating segments excluding intersegment elimination | Refining                        
Segment Reporting Information [Line Items]                        
Net revenues                   10,551.3 11,783.0 16,406.9
Operating segments excluding intersegment elimination | Logistics                        
Segment Reporting Information [Line Items]                        
Net revenues                   1,013.3 940.6 1,020.4
Elimination of inter-segment revenue                        
Segment Reporting Information [Line Items]                        
Net revenues                   (841.7) (871.4) (960.1)
Corporate, Other and Eliminations                        
Segment Reporting Information [Line Items]                        
Depreciation and amortization                   (10.2) 6.2 12.9
Interest expense, net                   95.9 128.5 132.5
Income from equity method investments                   0.3 (17.7) (22.9)
Capital spending (excluding business combinations)                   $ 31.7 26.6 $ 31.1
Asset impairment                     $ 9.2  
v3.25.4
Discontinued Operations - Narrative (Details)
$ in Millions
12 Months Ended
Jul. 31, 2024
store
subsidiary
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Sep. 30, 2024
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Supply commitment obligation   $ 31.9     $ 36.0
Supply commitment, term         6 years
Discontinued Operations | Retail Stores          
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]          
Equity interest sold in disposition of business 100.00%        
Number of subsidiaries sold | subsidiary 4        
Retail stores sold in disposition of business | store 249        
Cash consideration         $ 390.2
Gain on sale of retail stores   $ 0.0 $ 97.5 $ 0.0  
v3.25.4
Discontinued Operations - Income Statement Disclosure (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
(Loss) Income from discontinued operations before taxes $ (3.0) $ 105.9 $ 35.2
Income tax (benefit) expense (0.6) 28.7 8.1
(Loss) income from discontinued operations, net of tax (2.4) 77.2 27.1
Discontinued Operations | Retail Stores      
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Net revenues 0.0 612.0 882.7
Cost of material and other 0.5 (498.7) (719.2)
Operating expenses (3.5) (81.3) (102.1)
General and administrative expenses 0.0 (15.6) (14.4)
Depreciation and amortization 0.0 (9.0) (12.1)
Other operating income, net 1.0 0.3
Interest expense, net 0.0 (0.1) (0.2)
Other income, net 0.0 0.1 0.2
Gain on sale of Retail Stores 0.0 97.5 0.0
(Loss) Income from discontinued operations before taxes (3.0) 105.9 35.2
Income tax (benefit) expense (0.6) 28.7 8.1
(Loss) income from discontinued operations, net of tax $ (2.4) $ 77.2 $ 27.1
v3.25.4
Earnings (Loss) Per Share - Schedule of EPS (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Numerator for EPS - continuing operations                      
Net income (loss) from continuing operations $ 98.1 $ 195.1 $ (89.3) $ (158.2) $ (401.1) $ (134.8) $ (33.8) $ (28.4) $ 45.7 $ (598.1) $ 19.6
Less: Income from continuing operations attributed to non-controlling interests                 66.1 39.5 26.9
Numerator for basic and diluted EPS from continuing operations attributable to Delek                 (20.4) (637.6) (7.3)
Numerator for EPS - discontinued operations                      
(Loss) income from discontinued operations, including gain on sale of discontinued operations                 (3.0) 105.9 35.2
Less: Income tax (benefit) expense                 (0.6) 28.7 8.1
(Loss) income from discontinued operations, net of tax                 $ (2.4) $ 77.2 $ 27.1
Denominator:                      
Weighted average common shares outstanding (denominator for basic EPS) (in shares)                 60,703,554 63,882,219 65,406,089
Dilutive effect of stock-based awards (in shares)                 0 0 0
Weighted average common shares outstanding, assuming dilution (denominator for diluted EPS) (in shares)                 60,703,554 63,882,219 65,406,089
Basic (loss) income per share:                      
(Loss) income from continuing operations (in dollars per share) $ 1.32 $ 2.96 $ (1.75) $ (2.78) $ (6.53) $ (2.25) $ (0.70) $ (0.56) $ (0.34) $ (9.98) $ (0.11)
(Loss) income from discontinued operations (in dollars per share)                 (0.04) 1.21 0.41
Total basic (loss) income per share (in dollars per share)                 (0.38) (8.77) 0.30
Diluted (loss) income per share:                      
(Loss) income from continuing operations (in dollars per share) $ 1.28 $ 2.93 $ (1.75) $ (2.78) $ (6.53) $ (2.25) $ (0.70) $ (0.56) (0.34) (9.98) (0.11)
(Loss) income from discontinued operations (in dollars per share)                 (0.04) 1.21 0.41
Total diluted (loss) income per share (in dollars per share)                 $ (0.38) $ (8.77) $ 0.30
Antidilutive stock-based compensation (because average share price is less than exercise price)                      
Diluted (loss) income per share:                      
Antidilutive securities excluded from computation of earnings per share (in shares)                 1,125,933 2,116,047 1,718,880
Antidilutive due to loss                      
Diluted (loss) income per share:                      
Antidilutive securities excluded from computation of earnings per share (in shares)                 1,339,662 467,499 569,212
Total antidilutive stock-based compensation                      
Diluted (loss) income per share:                      
Antidilutive securities excluded from computation of earnings per share (in shares)                 2,465,595 2,583,546 2,288,092
v3.25.4
Delek Logistics - Narrative (Details)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Jan. 02, 2025
USD ($)
Oct. 10, 2024
USD ($)
$ / shares
shares
Sep. 11, 2024
USD ($)
Aug. 05, 2024
USD ($)
shares
Mar. 12, 2024
USD ($)
$ / shares
shares
Jan. 31, 2026
USD ($)
Dec. 31, 2025
USD ($)
shares
Dec. 31, 2024
shares
May 01, 2025
USD ($)
Feb. 24, 2025
USD ($)
transaction
Apr. 25, 2024
USD ($)
Variable Interest Entity [Line Items]                      
Contract with subsidiary, agreement, extension, term       5 years              
Contract with subsidiary, agreement, equity transferred (in shares) | shares       2,500,000              
Minimum                      
Variable Interest Entity [Line Items]                      
Contract with subsidiary, agreement, term       5 years              
Maximum                      
Variable Interest Entity [Line Items]                      
Contract with subsidiary, agreement, term       7 years              
W2W Holdings LLC                      
Variable Interest Entity [Line Items]                      
Equity method investment, ownership percentage       50.00%     50.00%        
Net proceeds from equity method investment       $ 83.9              
Proceeds from sale of equity method investment, payable forgiveness       $ 60.0              
Proceeds from equity method investments, equity interest (in shares) | shares       2,300,000              
Wink to Webster Pipeline LLC                      
Variable Interest Entity [Line Items]                      
Indirect interest, ownership percentage       15.60%     15.60%        
Delek Logistics                      
Variable Interest Entity [Line Items]                      
Accounts payable forgiven                 $ 58.8    
Administrative fee increase, phase in period                 2 years    
Delek Logistics | Subsequent Event                      
Variable Interest Entity [Line Items]                      
Payments to acquire rail facility assets           $ 25.0          
Delek Logistics                      
Variable Interest Entity [Line Items]                      
Sale of stock, price per share (in dollars per share) | $ / shares   $ 39.00     $ 38.50            
Common stock, authorized amount                     $ 500.0
Share repurchase program, number of transactions | transaction                   1  
Common unit purchase agreement, authorized amount                   $ 150.0  
Common unit purchase agreement, shares purchased (in shares) | shares             243,075 0      
Common unit purchase agreement, amount repurchased             $ 10.0        
Common unit purchase agreement, remaining authorized amount             $ 140.0        
Delek Logistics | Gravity Water Intermediate Holdings LLC ("Gravity")                      
Variable Interest Entity [Line Items]                      
Total consideration $ 300.8                    
Delek Logistics | H2O Midstream                      
Variable Interest Entity [Line Items]                      
Total consideration     $ 229.7                
Delek Logistics | Public Stock Offering                      
Variable Interest Entity [Line Items]                      
Number of shares issued in transaction (in shares) | shares   4,423,075     3,584,416            
Proceeds from public offering   $ 165.6     $ 132.2            
Underwriting discounts   $ 6.6     $ 5.5            
Delek Logistics | Over-Allotment Option                      
Variable Interest Entity [Line Items]                      
Number of shares issued in transaction (in shares) | shares   576,922     467,532            
Delek Logistics | Variable Interest Entity, Primary Beneficiary                      
Variable Interest Entity [Line Items]                      
Limited partners' capital account, units outstanding (in shares) | shares             33,868,203        
Delek Logistics | Variable Interest Entity, Primary Beneficiary                      
Variable Interest Entity [Line Items]                      
Members or limited partners, ownership interest (percentage)             63.30%        
v3.25.4
Delek Logistics - Balance Sheet (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
ASSETS      
Cash and cash equivalents $ 625.8 $ 735.6  
Accounts receivable 648.7 617.6  
Inventory 726.0 893.2  
Other current assets 67.5 85.5  
Property, plant and equipment, net 3,272.5 2,940.0  
Equity method investments 427.7 392.9  
Operating lease right-of-use assets 71.4 92.2  
Goodwill 475.3 475.3 $ 687.5
Intangible assets, net 405.7 321.6  
Other non-current assets 127.1 111.9  
Total assets 6,847.7 6,665.8  
LIABILITIES AND EQUITY      
Accounts payable 1,633.8 1,813.8  
Current portion of operating lease liabilities 27.2 43.2  
Accrued expenses and other current liabilities 858.9 649.5  
Long-term debt, net of current portion 3,223.6 2,755.7  
Asset retirement obligations 34.0 24.7 $ 36.4
Operating lease liabilities, net of current portion 46.1 54.8  
Other non-current liabilities 98.8 82.6  
Total liabilities and stockholders’ equity 6,847.7 6,665.8  
Delek Logistics Partners, LP | Variable Interest Entity, Primary Beneficiary      
ASSETS      
Cash and cash equivalents 10.9 5.4  
Lease receivable - affiliate 36.4 22.8  
Inventory 17.9 5.4  
Other current assets 4.4 24.2  
Property, plant and equipment, net 1,424.0 1,064.3  
Equity method investments 340.1 317.2  
Operating lease right-of-use assets 11.7 16.7  
Goodwill 12.2 12.2  
Intangible assets, net 370.5 281.5  
Net lease investment - affiliate 185.7 193.1  
Other non-current assets 34.4 10.8  
Total assets 2,779.3 2,041.6  
LIABILITIES AND EQUITY      
Accounts payable 292.9 41.4  
Current portion of operating lease liabilities 3.0 5.3  
Accrued expenses and other current liabilities 60.6 42.1  
Long-term debt, net of current portion 2,344.4 1,875.4  
Asset retirement obligations 24.3 15.6  
Operating lease liabilities, net of current portion 3.6 6.0  
Other non-current liabilities 44.4 20.3  
Equity 6.1 35.5  
Total liabilities and stockholders’ equity 2,779.3 2,041.6  
Delek Logistics Partners, LP | Variable Interest Entity, Primary Beneficiary | Nonrelated Party      
ASSETS      
Accounts receivable 114.5 54.7  
Delek Logistics Partners, LP | Variable Interest Entity, Primary Beneficiary | Related Party      
ASSETS      
Accounts receivable $ 216.6 $ 33.3  
v3.25.4
Equity Method Investments - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
jointVenture
Dec. 31, 2024
USD ($)
Aug. 05, 2024
Schedule of Equity Method Investments [Line Items]      
Equity method investments $ 427.7 $ 392.9  
W2W Holdings LLC      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 50.00%   50.00%
Wink to Webster Pipeline LLC      
Schedule of Equity Method Investments [Line Items]      
Indirect interest, ownership percentage 15.60%   15.60%
Equity method investments $ 116.4 86.1  
Red River Pipeline Company LLC | Delek Logistics Partners, LP      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 33.00%    
Equity method investments $ 132.1 136.5  
Plains All American Pipeline And Andeavor Logistics | Delek Logistics Partners, LP      
Schedule of Equity Method Investments [Line Items]      
Equity method investments $ 91.6 94.6  
Number of joint ventures | jointVenture 2    
Plains All American Pipeline | Delek Logistics Partners, LP      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 50.00%    
Andeavor Logistics | Delek Logistics Partners, LP      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 33.00%    
Other Joint Venture Investments      
Schedule of Equity Method Investments [Line Items]      
Equity method investments $ 87.6 $ 75.7  
Asphalt Terminal Joint Venture      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 50.00%    
Ethanol Unit Train Facility And Tank Joint Venture      
Schedule of Equity Method Investments [Line Items]      
Equity method investment, ownership percentage 50.00%    
v3.25.4
Inventory - Carrying Value (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Inventory [Line Items]    
Feedstocks, raw materials and supplies $ 281.0 $ 378.0
Refined products and blendstock 445.0 515.2
Total 726.0 893.2
Titled Inventory    
Inventory [Line Items]    
Feedstocks, raw materials and supplies 243.0 246.5
Refined products and blendstock 370.7 243.4
Total 613.7 489.9
Inventory Intermediation Agreement obligation    
Inventory [Line Items]    
Feedstocks, raw materials and supplies 38.0 131.5
Refined products and blendstock 74.3 271.8
Total $ 112.3 $ 403.3
v3.25.4
Inventory - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Inventory Disclosure [Abstract]      
Inventory valuation reserves $ 1.6 $ 0.9  
Lower of cost or market gains (charges) $ (0.7) $ 10.7 $ (0.4)
v3.25.4
Inventory Intermediation Obligations - Schedule of Outstanding Obligations Under Agreements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]    
Obligations related to Base Layer Volumes $ 119.5 $ 408.7
Current portion 0.0 0.0
Total obligations under Inventory Intermediation Agreement 119.5 408.7
Other payable for monthly activity true-up $ 3.4 $ 20.2
v3.25.4
Inventory Intermediation Obligations - Schedule Of Inventory Intermediation Fees (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other Liabilities Disclosure [Abstract]      
Inventory intermediation fees $ 34.1 $ 18.1 $ 75.5
Interest expense, net $ 48.9 $ 59.7 $ 61.4
v3.25.4
Inventory Intermediation Obligations - Narrative (Details)
barrel in Millions, $ in Millions
3 Months Ended 12 Months Ended
Dec. 21, 2023
USD ($)
Dec. 20, 2023
USD ($)
Dec. 31, 2025
USD ($)
barrel
Dec. 31, 2025
USD ($)
barrel
Dec. 31, 2024
USD ($)
barrel
Dec. 31, 2023
USD ($)
Other Liabilities Disclosure [Abstract]            
Extension term 6 months 12 months        
Inventory intermediation agreement obligation, payment deferral mechanism amount $ 250.0 $ 70.0        
Repayments on Inventory Intermediation Agreement     $ 193.2 $ 193.2 $ 0.0 $ 0.0
Number of barrels | barrel     1.8 1.8 5.5  
Issued letters of credit     $ 250.0 $ 250.0 $ 200.0  
Gain (loss) on changes in fair value due to commodity-index price and interest rate       $ 60.0 $ (7.7)  
v3.25.4
Long-Term Obligations - Outstanding Borrowings Schedule (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Long-term debt gross $ 3,283.3 $ 2,816.4
Less: Unamortized discount and premium and deferred financing costs 50.2 51.2
Total debt, net of unamortized discount and premium and deferred financing costs 3,233.1 2,765.2
Less: Current portion of long-term debt 9.5 9.5
Long-term debt, net of current portion 3,223.6 2,755.7
Secured Debt | Delek Term Loan Credit Facility    
Debt Instrument [Line Items]    
Long-term debt gross 921.5 931.0
Senior Notes | Delek Logistics 2028 Notes    
Debt Instrument [Line Items]    
Long-term debt gross 400.0 400.0
Senior Notes | Delek Logistics 2029 Notes    
Debt Instrument [Line Items]    
Long-term debt gross 1,050.0 1,050.0
Senior Notes | Delek Logistics 2033 Notes    
Debt Instrument [Line Items]    
Long-term debt gross 700.0 0.0
Revolving Credit Facility | Line of Credit | Delek Logistics Revolving Facility    
Debt Instrument [Line Items]    
Long-term debt gross $ 211.8 $ 435.4
v3.25.4
Long-Term Obligations - Delek Term Loan Credit Facility (Details) - USD ($)
$ in Millions
12 Months Ended
Nov. 18, 2022
Dec. 31, 2025
Dec. 31, 2024
Secured Debt      
Debt Instrument [Line Items]      
Original debt issue discount 4.00%    
Weighted average interest rate (percentage)   7.08% 7.44%
Secured Debt | Delek Term Loan Credit Facility      
Debt Instrument [Line Items]      
Line of credit facility, maximum borrowing capacity $ 950.0    
increase in line of credit facility limit 400.0    
Secured Debt | Incremental Term Loans      
Debt Instrument [Line Items]      
Quarterly payments $ 2.4    
Revolving Credit Facility | Line of Credit      
Debt Instrument [Line Items]      
Interest rate, effective percentage   8.23%  
Revolving Credit Facility | Line of Credit | Incremental Term Loans | Base Rate      
Debt Instrument [Line Items]      
Debt instrument, basis spread on variable rate (percentage)   2.50%  
Revolving Credit Facility | Line of Credit | Incremental Term Loans | Secured Overnight Financing Rate (SOFR)      
Debt Instrument [Line Items]      
Debt instrument, basis spread on variable rate (percentage)   3.50%  
v3.25.4
Long-Term Obligations - Revolving Credit Facilities Schedule (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Line of Credit Facility [Line Items]    
Outstanding Borrowings $ 3,283.3 $ 2,816.4
Outstanding Letters of Credit $ 250.0 $ 200.0
Delek Logistics Revolving Facility | Maximum    
Line of Credit Facility [Line Items]    
Unused capacity, commitment fee percentage 0.45%  
Line of Credit | DKL Revolver, Senior Secured Revolving Commitment | Minimum | Prime Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 1.00%  
Line of Credit | DKL Revolver, Senior Secured Revolving Commitment | Minimum | Total Leverage Ratio Interest Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 2.00%  
Line of Credit | DKL Revolver, Senior Secured Revolving Commitment | Maximum | Prime Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 2.00%  
Line of Credit | DKL Revolver, Senior Secured Revolving Commitment | Maximum | Total Leverage Ratio Interest Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 3.00%  
Secured Debt    
Line of Credit Facility [Line Items]    
Weighted average interest rate (percentage) 7.08% 7.44%
Secured Debt | DKL Revolver, Senior Secured Revolving Commitment | Minimum | Secured Overnight Financing Rate (SOFR)    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 0.10%  
Secured Debt | DKL Revolver, Senior Secured Revolving Commitment | Maximum | Secured Overnight Financing Rate (SOFR)    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 0.25%  
Revolving Credit Facility | Letter of Credit    
Line of Credit Facility [Line Items]    
Total Capacity $ 500.0  
Revolving Credit Facility | Line of Credit | Minimum | Base Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 0.25%  
Revolving Credit Facility | Line of Credit | Minimum | Secured Overnight Financing Rate (SOFR) and Canadian Overnight Financing Rate (CDOR)    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 1.25%  
Revolving Credit Facility | Line of Credit | Maximum    
Line of Credit Facility [Line Items]    
Unused capacity, commitment fee percentage 0.30%  
Revolving Credit Facility | Line of Credit | Maximum | Base Rate    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 0.75%  
Revolving Credit Facility | Line of Credit | Maximum | Secured Overnight Financing Rate (SOFR) and Canadian Overnight Financing Rate (CDOR)    
Line of Credit Facility [Line Items]    
Debt instrument, basis spread on variable rate (percentage) 1.75%  
Revolving Credit Facility | Line of Credit | Delek Revolving Credit Facility    
Line of Credit Facility [Line Items]    
Total Capacity $ 1,100.0  
Outstanding Borrowings 0.0  
Outstanding Letters of Credit 417.4  
Available Capacity 682.6  
Revolving Credit Facility | Line of Credit | Delek Logistics Revolving Facility    
Line of Credit Facility [Line Items]    
Total Capacity 1,150.0  
Outstanding Borrowings 211.8 $ 435.4
Outstanding Letters of Credit 0.0  
Available Capacity $ 938.2  
Revolving Credit Facility | Line of Credit | DKL Revolver, Senior Secured Revolving Commitment    
Line of Credit Facility [Line Items]    
Weighted average interest rate (percentage) 6.58% 7.27%
Letter of Credit | Line of Credit | Delek Logistics Revolving Facility    
Line of Credit Facility [Line Items]    
Total Capacity $ 146.9  
US Swing Line Sublimit | Line of Credit | Delek Logistics Revolving Facility    
Line of Credit Facility [Line Items]    
Total Capacity $ 31.9  
v3.25.4
Long-Term Obligations - Delek Logistics Notes (Details) - Senior Notes - USD ($)
$ in Millions
Jun. 30, 2025
Mar. 13, 2024
May 24, 2021
Dec. 31, 2025
Dec. 31, 2024
Aug. 16, 2024
Apr. 17, 2024
Delek Logistics 2033 Notes              
Debt Instrument [Line Items]              
Debt instrument, face amount $ 700.0            
Interest rate, stated percentage 7.33%            
Interest rate, effective percentage       7.63%      
Percentage of principal amount redeemed 35.00%            
Percentage of redemption price redeemed 101.00%            
Debt issuance costs $ 11.1            
Delek Logistics 2033 Notes | Redemption, period one              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed 107.38%            
Delek Logistics 2033 Notes | Redemption, period two              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed 103.69%            
Delek Logistics 2033 Notes | Redemption, period three              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed 101.84%            
Delek Logistics 2033 Notes | Redemption, period four              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed 100.00%            
Delek Logistics 2033 Notes | Level 2              
Debt Instrument [Line Items]              
Fair value of debt       $ 716.4      
Delek Logistics 2029 Notes              
Debt Instrument [Line Items]              
Debt instrument, face amount   $ 650.0          
Interest rate, stated percentage   8.63%          
Interest rate, effective percentage       8.80%      
Percentage of principal amount redeemed   35.00%          
Percentage of redemption price redeemed   101.00%          
Debt issuance costs   $ 17.5          
Delek Logistics 2029 Notes | Redemption, period one              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed   108.63%          
Delek Logistics 2029 Notes | Redemption, period two              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed   104.31%          
Delek Logistics 2029 Notes | Redemption, period three              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed   102.16%          
Delek Logistics 2029 Notes | Redemption, period four              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed   100.00%          
Delek Logistics 2029 Notes | Level 2              
Debt Instrument [Line Items]              
Fair value of debt       $ 1,100.4 $ 1,086.9    
Additional 2029 Notes              
Debt Instrument [Line Items]              
Debt instrument, face amount           $ 200.0 $ 200.0
Interest rate, stated percentage           8.63% 8.63%
Debt instrument, premium percentage           103.25% 101.25%
Premium recognized             $ 9.0
Delek Logistics 2028 Notes              
Debt Instrument [Line Items]              
Debt instrument, face amount     $ 400.0        
Interest rate, stated percentage     7.13%        
Interest rate, effective percentage       7.37%      
Delek Logistics 2028 Notes | Redemption, period three              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed     101.78%        
Delek Logistics 2028 Notes | Redemption, period four              
Debt Instrument [Line Items]              
Percentage of redemption price redeemed     100.00%        
Delek Logistics 2028 Notes | Level 2              
Debt Instrument [Line Items]              
Fair value of debt       $ 402.7 $ 399.1    
v3.25.4
Long-Term Obligations - 2024 Debt Extinguishment (Details) - USD ($)
$ in Millions
12 Months Ended
Mar. 13, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Oct. 13, 2022
May 31, 2018
Debt Instrument [Line Items]            
Loss on extinguishment of debt   $ 0.0 $ 3.6 $ 0.0    
2025 Notes | Senior Notes            
Debt Instrument [Line Items]            
Repayments of debt   $ 156.2        
Loss on extinguishment of debt     1.5      
Debt instrument, face amount           $ 250.0
Interest rate, stated percentage           6.75%
Revolving Credit Facility | DKL Revolver, Delek Logistics Term Facility | Secured Debt            
Debt Instrument [Line Items]            
Line of credit facility, maximum borrowing capacity         $ 300.0  
Repayments of debt $ 281.3          
Loss on extinguishment of debt     $ 2.1      
v3.25.4
Long-Term Obligations - Restricted Net Assets (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Debt Disclosure [Abstract]  
Amount of restricted net assets for consolidated and unconsolidated subsidiaries $ 0.0
v3.25.4
Long-Term Obligations - Debt Maturity Schedule (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Disclosure [Abstract]    
2026 $ 9.5  
2027 221.3  
2028 409.5  
2029 1,943.0  
2030 0.0  
Thereafter 700.0  
Total $ 3,283.3 $ 2,816.4
v3.25.4
Derivative Instruments - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
May 02, 2025
Aug. 20, 2024
Derivative [Line Items]      
Debt instrument, outstanding amount affiliated with derivative instrument   $ 200.0 $ 500.0
Commodity contract      
Derivative [Line Items]      
Maximum period of maturity 3 years    
v3.25.4
Derivative Instruments - Derivative Assets and Liabilities (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Dec. 31, 2025
bbl
Dec. 31, 2025
MMBTU
Dec. 31, 2025
rIN
Dec. 31, 2024
USD ($)
Dec. 31, 2024
bbl
Dec. 31, 2024
MMBTU
Dec. 31, 2024
rIN
Derivatives, Fair Value [Line Items]                
Assets $ 15.0       $ 33.5      
Less: Counterparty netting and cash collateral, assets 14.3       19.9      
Total net fair value of derivative assets 0.7       13.6      
Liabilities (21.7)       (38.1)      
Less: Counterparty netting and cash collateral, liabilities (16.7)       (27.4)      
Total net fair value of derivative liabilities (5.0)       (10.7)      
Cash collateral 2.4       7.5      
Commodity derivatives                
Derivatives, Fair Value [Line Items]                
Open derivative positions   8,950,000 0     18,471,700 1,495,000  
Commodity derivatives | Derivatives not designated as hedging instruments: | Other current assets                
Derivatives, Fair Value [Line Items]                
Assets 15.0       19.5      
Liabilities (16.7)       (22.0)      
Commodity derivatives | Derivatives not designated as hedging instruments: | Other current liabilities                
Derivatives, Fair Value [Line Items]                
Assets 0.0       5.4      
Liabilities 0.0       (5.4)      
RINs commitment contracts | Derivatives not designated as hedging instruments: | Other current assets                
Derivatives, Fair Value [Line Items]                
Assets 0.0       0.3      
Liabilities 0.0       0.0      
Open derivative positions | rIN       112,250,000       36,000,000
RINs commitment contracts | Derivatives not designated as hedging instruments: | Other current liabilities                
Derivatives, Fair Value [Line Items]                
Assets 0.0       0.0      
Liabilities (2.7)       (5.6)      
Interest Rate Swap | Derivatives not designated as hedging instruments: | Other current assets                
Derivatives, Fair Value [Line Items]                
Assets 0.0       3.5      
Liabilities 0.0       0.0      
Interest Rate Swap | Derivatives not designated as hedging instruments: | Other long-term liabilities                
Derivatives, Fair Value [Line Items]                
Assets 0.0       4.8      
Liabilities $ (2.3)       $ (5.1)      
v3.25.4
Derivative Instruments - Derivatives Gains and Losses (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Commodity derivatives      
Derivative Instruments, Gain (Loss) [Line Items]      
Total $ 0.0 $ 0.0 $ 0.4
Forward Contracts      
Derivative Instruments, Gain (Loss) [Line Items]      
Total 0.0 (0.1) 8.5
Derivatives not designated as hedging instruments:      
Derivative Instruments, Gain (Loss) [Line Items]      
Total gains (losses) 10.5 (3.4) (71.0)
Derivatives not designated as hedging instruments: | Commodity derivatives      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) on derivatives 10.8 (9.4) (68.6)
Total 1.0 (1.4) (15.3)
Derivatives not designated as hedging instruments: | Interest Rate Swap      
Derivative Instruments, Gain (Loss) [Line Items]      
Gains (losses) on derivatives (0.3) 6.0 0.0
Total $ (5.6) $ 3.2 $ 0.0
Derivatives not designated as hedging instruments: | Forward Contracts      
Derivative Instruments, Gain (Loss) [Line Items]      
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of Revenue Cost of Revenue Cost of Revenue
Gains (losses) on derivatives $ 0.0 $ 0.0 $ (2.4)
v3.25.4
Derivative Instruments - Gains (Losses) on Trading Derivatives (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Forward Contracts      
Derivative Instruments, Gain (Loss) [Line Items]      
Realized (losses) gains   $ (0.1) $ 8.3
Unrealized gains   0.0 0.2
Total $ 0.0 (0.1) 8.5
Commodity derivatives      
Derivative Instruments, Gain (Loss) [Line Items]      
Realized (losses) gains   0.0 (1.9)
Unrealized gains   0.0 2.3
Total $ 0.0 $ 0.0 $ 0.4
v3.25.4
Fair Value Measurements - Narrative (Details)
$ in Millions
3 Months Ended 12 Months Ended
Sep. 30, 2025
USD ($)
Jun. 30, 2025
USD ($)
investment
Dec. 31, 2025
USD ($)
facility
Dec. 31, 2024
USD ($)
facility
Dec. 31, 2023
USD ($)
Aug. 22, 2025
Petition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Number of small refinery exemption petitions granted full and partial exemption | Petition           20
Long-term debt gross     $ 3,283.3 $ 2,816.4    
Cash collateral     2.4 7.5    
Tangible asset impairment charges $ 11.6 $ 8.6 $ 17.7 $ 31.3 $ 23.1  
Number of impaired equity investments | investment   2        
Refining            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Number of biodiesel facilities | facility     3 3    
Property, Plant and Equipment            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Assets, fair value disclosure       $ 0.5    
Delek Logistics 2028 Notes | Senior Notes            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Long-term debt gross     $ 400.0 400.0    
Delek Logistics 2028 Notes | Senior Notes | Level 2            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Fair value of debt     402.7 399.1    
Delek Logistics 2029 Notes | Senior Notes            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Long-term debt gross     1,050.0 1,050.0    
Delek Logistics 2029 Notes | Senior Notes | Level 2            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Fair value of debt     1,100.4 1,086.9    
Delek Logistics 2033 Notes | Senior Notes            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Long-term debt gross     700.0 $ 0.0    
Delek Logistics 2033 Notes | Senior Notes | Level 2            
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]            
Fair value of debt     $ 716.4      
v3.25.4
Fair Value Measurements - Schedule of Financial Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets $ 15.0 $ 33.5
Environmental credits obligation deficit (107.4) (30.6)
Inventory Intermediation Agreement obligation (119.5) (408.7)
Total liabilities (248.6) (477.4)
Net liabilities (233.6) (443.9)
Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Environmental credits obligation deficit 0.0 0.0
Inventory Intermediation Agreement obligation 0.0 0.0
Total liabilities 0.0 0.0
Net liabilities 0.0 0.0
Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 15.0 33.5
Environmental credits obligation deficit (107.4) (30.6)
Inventory Intermediation Agreement obligation (119.5) (408.7)
Total liabilities (248.6) (477.4)
Net liabilities (233.6) (443.9)
Level 3    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Environmental credits obligation deficit 0.0 0.0
Inventory Intermediation Agreement obligation 0.0 0.0
Total liabilities 0.0 0.0
Net liabilities 0.0 0.0
Commodity derivatives    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 15.0 24.9
Total liabilities (16.7) (27.4)
Commodity derivatives | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities 0.0 0.0
Commodity derivatives | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 15.0 24.9
Total liabilities (16.7) (27.4)
Commodity derivatives | Level 3    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities 0.0 0.0
Interest Rate Swap    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 8.3
Total liabilities (2.3) (5.1)
Interest Rate Swap | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities 0.0 0.0
Interest Rate Swap | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 8.3
Total liabilities (2.3) (5.1)
Interest Rate Swap | Level 3    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities 0.0 0.0
RINs commitment contracts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.3
Total liabilities (2.7) (5.6)
RINs commitment contracts | Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities 0.0 0.0
RINs commitment contracts | Level 2    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.3
Total liabilities (2.7) (5.6)
RINs commitment contracts | Level 3    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Total assets 0.0 0.0
Total liabilities $ 0.0 $ 0.0
v3.25.4
Commitments and Contingencies - Environmental Health and Safety (Details)
$ in Millions
12 Months Ended
Jun. 27, 2024
USD ($)
installment
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Jun. 30, 2020
Site Contingency [Line Items]        
Accrued environmental liabilities   $ 36.0 $ 37.2  
Accrued environmental loss contingencies   $ 4.9    
Environmental Loss Contingency, Current, Statement of Financial Position [Extensible Enumeration]   Accrued expenses and other current liabilities    
Litigation settlement, purchase of property $ 10.0      
Litigation settlement, expense 42.0      
Property acquired and settlement expense 52.0      
Payments for legal settlements 24.0      
Litigation settlement, promissory note $ 28.0      
Number of installments | installment 3      
Installment payments $ 9.3      
License agreement term       10 years
Reversal of asset retirement obligation   $ 17.9    
Discounted environmental liabilities $ 1.0 32.8 $ 33.6  
Gain related to litigation settlement   $ 53.4    
Maximum        
Site Contingency [Line Items]        
Expected expending period   24 years    
Accrual for environmental loss contingencies, discount rate (as a percentage)   2.84%    
Minimum        
Site Contingency [Line Items]        
Expected expending period   15 years    
Accrual for environmental loss contingencies, discount rate (as a percentage)   1.59%    
v3.25.4
Commitments and Contingencies - Reconciliation of Undiscounted Amount to Recorded Balance (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Jun. 27, 2024
Commitments and Contingencies Disclosure [Abstract]      
Discounted environmental liabilities $ 32.8 $ 33.6 $ 1.0
Undiscounted environmental liabilities 3.2 3.6  
Total accrued environmental liabilities $ 36.0 $ 37.2  
v3.25.4
Commitments and Contingencies - Estimated Future Payments of Environmental Obligations (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Jun. 27, 2024
Commitments and Contingencies Disclosure [Abstract]      
2026 $ 1.6    
2027 1.6    
2028 1.6    
2029 1.6    
2030 1.5    
Thereafter 28.1    
Discounted environmental liabilities, gross 36.0    
Less: Discount applied $ 3.2    
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration] Accrued Environmental Loss Contingencies, Noncurrent    
Discounted environmental liabilities $ 32.8 $ 33.6 $ 1.0
v3.25.4
Commitments and Contingencies - El Dorado Refinery Fire (Details)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 27, 2024
USD ($)
Oct. 31, 2023
USD ($)
employee
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Loss Contingencies [Line Items]          
Litigation settlement, expense $ 42.0        
Number of employees | employee   6      
El Dorado Refinery Fire          
Loss Contingencies [Line Items]          
Litigation settlement, expense   $ 10.0     $ 8.7
Insurance proceeds     $ 0.0 $ 20.7 0.0
Gain on business interruption claims     $ 0.0 0.0 $ 1.1
Unusual or infrequent item, net gain       $ 10.6  
v3.25.4
Commitments and Contingencies - Big Spring Refinery (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Big Spring Refinery    
Loss Contingencies [Line Items]    
Gain on business interruption claims $ 7.4 $ 6.5
v3.25.4
Commitments and Contingencies - Winter Storm Uri (Details) - Winter Storm Uri - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss Contingencies [Line Items]      
Unusual or infrequent item, net gain   $ 1.0 $ 3.8
Gain on business interruption claims $ 0.0 $ 0.0 $ 8.9
v3.25.4
Commitments and Contingencies - Crude Oil and Other Releases (Details) - crudeOilRelease
crudeOilRelease in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]    
Number of crude oil releases 0.0 0.0
v3.25.4
Commitments and Contingencies - Asset Retirement Obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]    
Beginning balance $ 24.7 $ 36.4
Liabilities acquired 6.0 4.9
Revision in estimated cash flows 0.0 (18.1)
Accretion expense 3.3 1.5
Ending balance $ 34.0 $ 24.7
v3.25.4
Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Income Tax Disclosure [Abstract]    
Property, plant and equipment, and intangibles $ (218.8) $ (237.4)
Right-of-use asset (19.0) (23.7)
Partnership and equity investments (213.1) (188.2)
Total deferred tax liabilities (450.9) (449.3)
Interest expense limitation under 163j 109.3 112.7
Compensation and employee benefits 23.3 10.3
Net operating loss carryforwards 111.2 134.8
Tax credit carryforwards 8.2 11.3
Deferred revenues 10.3 15.7
Lease obligation 23.5 27.7
Reserves and accruals 28.5 10.5
Derivatives and hedging 3.1 0.8
Inventories 2.6 1.0
Other 0.0 (3.8)
Total deferred tax assets 320.0 321.0
Valuation allowance (87.0) (86.5)
Total net deferred tax liabilities $ (217.9) $ (214.8)
v3.25.4
Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
U.S. Federal Statutory Rate $ 8.2 $ (148.2) $ 3.5
State income tax benefit, net of federal tax provision (9.4) (0.6) 4.6
Energy Related Credits 0.0 (3.9) (8.9)
Research & Development Credit (1.1) (1.2) (0.6)
Other General Business Credits (0.1) (0.1) (0.2)
Changes in valuation allowance 3.7 0.1 (0.1)
Income tax (benefit) expense attributable to non-controlling interest (14.0) (8.6) (6.0)
Goodwill impairment 0.0 44.6 0.0
Officers compensation limitation 4.9 1.7 3.2
Share-based payment awards 1.5 2.5 1.6
Other 0.5 1.6 0.2
Changes in Unrecognized Tax Benefits 1.9 (0.1) 0.0
Other adjustments (2.9) 4.3 0.1
Effective Tax Rate $ (6.8) $ (107.9) $ (3.0)
Percent      
U.S. Federal Statutory Rate 21.00% 21.00% 21.00%
State income tax benefit, net of federal tax provision (24.30%) 0.10% 27.90%
Energy Related Credits 0.00% 0.50% (53.50%)
Research & Development Credit (2.70%) 0.20% (3.30%)
Other General Business Credits (0.30%) 0.00% (1.30%)
Changes in valuation allowance 9.60% 0.00% (0.90%)
Income tax (benefit) expense attributable to non-controlling interest (36.10%) 1.20% (36.00%)
Goodwill impairment 0.00% (6.30%) 0.00%
Officers compensation limitation 12.60% (0.20%) 19.00%
Share-based payment awards 4.00% (0.40%) 9.70%
Other 1.30% (0.20%) 1.00%
Changes in Unrecognized Tax Benefits 5.00% 0.00% 0.00%
Other adjustments (7.60%) (0.60%) 1.20%
Effective Tax Rate (17.50%) 15.30% (17.80%)
Canada      
Amount      
Foreign Tax Effects $ 0.0 $ 0.0 $ (0.4)
Percent      
Foreign Tax Effects 0.00% 0.00% (2.60%)
v3.25.4
Income Taxes - Schedule of Income Before Income Tax (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Domestic $ 37.7 $ (705.4) $ 38.1
Foreign 1.2 (0.6) (21.5)
Income (loss) from continuing operations before income tax expense (benefit) $ 38.9 $ (706.0) $ 16.6
v3.25.4
Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current      
U.S. Federal $ 3.8 $ (3.8) $ 2.6
U.S. state and local (0.3) (0.5) 1.0
Foreign 0.2 0.0 (5.0)
Total current income tax expense (benefit) 3.7 (4.3) (1.4)
Deferred      
U.S. Federal (1.0) (107.4) (7.9)
U.S. state and local (9.5) 3.9 6.3
Foreign 0.0 (0.1) 0.0
Total deferred income tax expense (benefit) (10.5) (103.6) (1.6)
Effective Tax Rate $ (6.8) $ (107.9) $ (3.0)
v3.25.4
Income Taxes - Income Taxes Paid (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. Federal $ 0.0 $ 0.0 $ (11.4)
Total 0.0 (1.5) (4.8)
Alabama      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. state and local: 0.0 (1.5) 0.0
Louisiana      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. state and local: 0.1 (1.3) 0.0
Tennessee      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. state and local: 0.0 (1.2) 2.7
Texas      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. state and local: 0.2 2.5 3.0
Other - state and local      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
U.S. state and local: 0.1 (0.1) (0.3)
Canada      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign: (0.5) 0.0 1.0
Israel      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign: $ 0.1 $ 0.1 $ 0.2
v3.25.4
Income Taxes - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Tax Credit Carryforward [Line Items]      
Increase in valuation allowance $ 0.5 $ 3.2  
Unrecognized tax benefit that would impact effective tax rate 8.0 6.0  
Unrecognized tax benefits, interest 0.1 0.2 $ 0.2
Accrued interest on unrecognized tax benefits 1.4 $ 1.3  
State and Local Jurisdiction      
Tax Credit Carryforward [Line Items]      
Operating loss carryforwards 1,882.6    
Tax credit carryforward 5.1    
Domestic Tax Jurisdiction      
Tax Credit Carryforward [Line Items]      
Operating loss carryforwards 124.9    
Tax credit carryforward $ 3.1    
v3.25.4
Income Taxes - Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Unrecognized Tax Benefits [Roll Forward]      
Balance at the beginning of the year $ 6.9 $ 10.9 $ 7.0
Additions based on tax positions related to current year 0.0 0.2 4.3
Additions for tax positions related to prior years and acquisitions 2.6 0.4 0.2
Reductions for tax positions related to prior years (0.2) (0.1) (0.2)
Reductions for tax positions related to lapse of applicable statute of limitations (0.3) (4.5) (0.4)
Balance at the end of the year $ 9.0 $ 6.9 $ 10.9
v3.25.4
Related Party Transactions (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party Transaction [Line Items]                      
Net revenues $ 2,429.4 $ 2,887.0 $ 2,764.6 $ 2,641.9 $ 2,373.7 $ 3,042.4 $ 3,308.1 $ 3,128.0 $ 10,722.9 $ 11,852.2 $ 16,467.2
Cost of materials and other                 8,873.6 10,781.8 14,825.3
Related Party                      
Related Party Transaction [Line Items]                      
Net revenues                 109.7 121.7 105.2
Cost of materials and other                 $ 172.1 $ 200.9 $ 197.5
v3.25.4
Goodwill and Intangible Assets - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Line Items]      
Asset impairment $ 0.0 $ 212.2 $ 14.8
Amortization expense of intangible assets $ 28.6 $ 24.6 $ 23.7
Krotz Spring      
Goodwill [Line Items]      
Goodwill, Impairment Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]   Asset impairment  
Asset impairment   $ 212.2  
Delaware Gathering      
Goodwill [Line Items]      
Goodwill, Impairment Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]     Asset impairment
Asset impairment     $ 14.8
v3.25.4
Goodwill and Intangible Assets - Summary of Goodwill (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Roll Forward]      
Gross goodwill balance $ 828.3 $ 828.3 $ 828.3
Accumulated impairment losses (353.0) (353.0) (140.8)
Goodwill, beginning balance 475.3 687.5  
Goodwill Impairment 0.0 (212.2) (14.8)
Goodwill, ending balance 475.3 475.3 687.5
Operating Segments | Refining      
Goodwill [Roll Forward]      
Gross goodwill balance 801.3 801.3 801.3
Accumulated impairment losses (338.2) (338.2) (126.0)
Goodwill, beginning balance 463.1 675.3  
Goodwill Impairment 0.0 (212.2)  
Goodwill, ending balance 463.1 463.1 675.3
Operating Segments | Logistics      
Goodwill [Roll Forward]      
Gross goodwill balance 27.0 27.0 27.0
Accumulated impairment losses (14.8) (14.8) (14.8)
Goodwill, beginning balance 12.2 12.2  
Goodwill Impairment 0.0 0.0 (14.8)
Goodwill, ending balance 12.2 12.2 12.2
Corporate, Other and Eliminations      
Goodwill [Roll Forward]      
Gross goodwill balance 0.0 0.0 0.0
Accumulated impairment losses 0.0 0.0 0.0
Goodwill, beginning balance 0.0 0.0  
Goodwill Impairment 0.0 0.0  
Goodwill, ending balance $ 0.0 $ 0.0 $ 0.0
v3.25.4
Goodwill and Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, accumulated amortization $ (114.8) $ (86.2)
Intangible assets, gross 520.5 407.8
Intangible assets, net $ 405.7 321.6
Minimum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 4 years 9 months 18 days  
Maximum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 86 years 7 months 6 days  
Rights-of-way    
Finite-Lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets $ 126.4 90.7
Line space history    
Finite-Lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets 12.0 12.0
Refinery permits    
Finite-Lived Intangible Assets [Line Items]    
Indefinite-lived intangible assets $ 2.1 $ 2.1
Supply contract    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 4 years 9 months 18 days 4 years 9 months 18 days
Finite-lived intangible assets, gross $ 4.8 $ 4.8
Finite-lived intangible assets, accumulated amortization (1.3) (0.3)
Intangible assets, net $ 3.5 $ 4.5
Third-party fuel supply agreement    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 10 years 10 years
Finite-lived intangible assets, gross $ 49.0 $ 49.0
Finite-lived intangible assets, accumulated amortization (41.7) (36.7)
Intangible assets, net 7.3 12.3
Rights-of-way    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross 23.7 15.0
Finite-lived intangible assets, accumulated amortization (2.3) (1.9)
Intangible assets, net $ 21.4 $ 13.1
Rights-of-way | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 8 years 8 years
Rights-of-way | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 86 years 7 months 6 days 86 years 7 months 6 days
Customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross $ 302.5 $ 234.2
Finite-lived intangible assets, accumulated amortization (69.5) (47.3)
Intangible assets, net $ 233.0 $ 186.9
Customer relationships | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 11 years 7 months 6 days 11 years 7 months 6 days
Customer relationships | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Useful Life 32 years 2 months 12 days 32 years 2 months 12 days
v3.25.4
Goodwill and Intangible Assets - Schedule of Amortization Expense (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 $ 28.6
2027 26.2
2028 23.7
2029 23.2
2030 $ 22.7
v3.25.4
Property, Plant and Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]      
Property, plant and equipment $ 5,586.9 $ 4,948.4  
Less: accumulated depreciation (2,314.4) (2,008.4)  
Property, plant and equipment, net 3,272.5 2,940.0  
Depreciation 366.3 347.7 $ 314.5
Land      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 45.9 41.2  
Building and building improvements      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 57.7 53.4  
Refinery machinery and equipment      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 2,479.9 2,349.1  
Pipelines and terminals      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 1,937.8 1,454.1  
Refinery turnaround costs      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 652.7 526.6  
Other equipment      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment 159.8 187.6  
Construction in progress      
Property, Plant and Equipment [Line Items]      
Property, plant and equipment $ 253.1 $ 336.4  
v3.25.4
Other Current Assets and Liabilities - Other Current Assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Other Current Assets and Liabilities [Abstract]    
Prepaid expenses $ 55.8 $ 69.2
Income and other tax receivables 7.2 6.7
Short-term derivative assets 0.7 8.8
Other 3.8 0.8
Total 67.5 $ 85.5
RIN reserve $ 7.7  
v3.25.4
Other Current Assets and Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Other Current Assets and Liabilities [Abstract]    
Product financing agreements $ 243.8 $ 185.9
Crude purchase liabilities 182.5 193.9
Consolidated Net RINs Obligation deficit 107.4 30.6
Income and other taxes payable 86.5 101.1
Employee costs 73.3 43.2
Deferred revenue 71.0 6.9
Short-term derivative liabilities 2.7 5.6
Other 91.7 82.3
Total $ 858.9 $ 649.5
v3.25.4
Restructuring and Other Charges - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]        
Restructuring accrual   $ 0.2 $ 10.4  
Asset impairment   $ 17.7 243.5 $ 37.9
Severance cost     0.4  
Loss on abandonment of capital projects     14.1  
Bonus accrual     12.3  
Right-of-use asset impairment $ 23.1     $ 23.1
Property, plant and equipment and right of use assets        
Restructuring Cost and Reserve [Line Items]        
Asset impairment     22.1  
Pipeline assets        
Restructuring Cost and Reserve [Line Items]        
Asset impairment     9.2  
General and Administrative Expense        
Restructuring Cost and Reserve [Line Items]        
Bonus accrual     8.3  
Operating Expense        
Restructuring Cost and Reserve [Line Items]        
Bonus accrual     $ 4.0  
v3.25.4
Restructuring and Other Charges - Schedule of Restructuring Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]      
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of materials and other, General and administrative expenses, Operating expenses (excluding depreciation and amortization presented below) Asset impairment, Other Operating Income (Expense), Net, General and administrative expenses, Operating expenses (excluding depreciation and amortization presented below) Asset impairment, Cost of materials and other, General and administrative expenses
Restructuring charges $ 86.8 $ 62.8 $ 37.8
Accumulated Restructuring Costs 199.9    
Consulting fees, severance costs, and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 66.1    
Accumulated Restructuring Costs 105.1    
Other      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.5   1.2
Accumulated Restructuring Costs 1.7    
Severance costs and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 17.5    
Accumulated Restructuring Costs 21.9    
Pension settlement      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 2.1    
Accumulated Restructuring Costs 2.1    
Asset write-off      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.6 14.1  
Accumulated Restructuring Costs 14.7    
Consulting fees, severance costs, bonus expense and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   13.0  
Severance costs and bonus expense      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   4.4  
Impairment      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   31.3 23.1
Accumulated Restructuring Costs 54.4    
Consulting fees and severance costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges     13.5
Corporate, Other and Eliminations      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 85.4 26.2 35.9
Accumulated Restructuring Costs 160.0    
Corporate, Other and Eliminations | Consulting fees, severance costs, and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 65.9    
Accumulated Restructuring Costs 104.2    
Corporate, Other and Eliminations | Other      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0   0.0
Accumulated Restructuring Costs 0.0    
Corporate, Other and Eliminations | Severance costs and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 17.1    
Accumulated Restructuring Costs 21.1    
Corporate, Other and Eliminations | Pension settlement      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 2.1    
Accumulated Restructuring Costs 2.1    
Corporate, Other and Eliminations | Asset write-off      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.3 0.0  
Accumulated Restructuring Costs 0.3    
Corporate, Other and Eliminations | Consulting fees, severance costs, bonus expense and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   13.0  
Corporate, Other and Eliminations | Severance costs and bonus expense      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   4.0  
Corporate, Other and Eliminations | Impairment      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   9.2 23.1
Accumulated Restructuring Costs 32.3    
Corporate, Other and Eliminations | Consulting fees and severance costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges     12.8
Refining | Operating Segments      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 1.4 36.6 1.5
Accumulated Restructuring Costs 39.5    
Refining | Operating Segments | Consulting fees, severance costs, and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.2    
Accumulated Restructuring Costs 0.5    
Refining | Operating Segments | Other      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.5   1.2
Accumulated Restructuring Costs 1.7    
Refining | Operating Segments | Severance costs and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.4    
Accumulated Restructuring Costs 0.8    
Refining | Operating Segments | Pension settlement      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0    
Accumulated Restructuring Costs 0.0    
Refining | Operating Segments | Asset write-off      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.3 14.1  
Accumulated Restructuring Costs 14.4    
Refining | Operating Segments | Consulting fees, severance costs, bonus expense and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   0.0  
Refining | Operating Segments | Severance costs and bonus expense      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   0.4  
Refining | Operating Segments | Impairment      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   22.1 0.0
Accumulated Restructuring Costs 22.1    
Refining | Operating Segments | Consulting fees and severance costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges     0.3
Logistics | Operating Segments      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0 0.0 0.4
Accumulated Restructuring Costs 0.4    
Logistics | Operating Segments | Consulting fees, severance costs, and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0    
Accumulated Restructuring Costs 0.4    
Logistics | Operating Segments | Other      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0   0.0
Accumulated Restructuring Costs 0.0    
Logistics | Operating Segments | Severance costs and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0    
Accumulated Restructuring Costs 0.0    
Logistics | Operating Segments | Pension settlement      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0    
Accumulated Restructuring Costs 0.0    
Logistics | Operating Segments | Asset write-off      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges 0.0 0.0  
Accumulated Restructuring Costs 0.0    
Logistics | Operating Segments | Consulting fees, severance costs, bonus expense and equity based compensation      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   0.0  
Logistics | Operating Segments | Severance costs and bonus expense      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   0.0  
Logistics | Operating Segments | Impairment      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges   $ 0.0 0.0
Accumulated Restructuring Costs $ 0.0    
Logistics | Operating Segments | Consulting fees and severance costs      
Restructuring Cost and Reserve [Line Items]      
Restructuring charges     $ 0.4
v3.25.4
Restructuring and Other Charges - Restructuring Reserve Rollforward (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance $ 10.4    
Expense 86.8 $ 62.8 $ 37.8
Payments (34.1)    
Other (62.9)    
Restructuring reserve, ending balance 0.2 10.4  
Consulting fees, severance costs, and equity based compensation      
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance 6.6    
Expense 66.1    
Payments (28.3)    
Other (44.2)    
Restructuring reserve, ending balance 0.2 6.6  
Other      
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance 0.0    
Expense 0.5   $ 1.2
Payments (0.5)    
Other 0.0    
Restructuring reserve, ending balance 0.0 0.0  
Severance costs and equity based compensation      
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance 3.8    
Expense 17.5    
Payments (5.3)    
Other (16.0)    
Restructuring reserve, ending balance 0.0 3.8  
Pension settlement      
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance 0.0    
Expense 2.1    
Payments    
Other (2.1)    
Restructuring reserve, ending balance 0.0 0.0  
Asset write-off      
Restructuring Reserve [Roll Forward]      
Restructuring reserve, beginning balance 0.0    
Expense 0.6 14.1  
Payments 0.0    
Other (0.6)    
Restructuring reserve, ending balance $ 0.0 $ 0.0  
v3.25.4
Equity-Based Compensation - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
tranche
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Income tax expense (benefit) for equity-based awards $ (2.0) $ (3.1) $ (2.0)
Exercises in period, total intrinsic value $ 34.7 $ 20.1 $ 16.3
Shares paid for tax withholding for share based compensation (in shares) | shares 735,557 256,865 223,645
Delek US Holdings, Inc.      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Taxes paid due to the net settlement of equity-based compensation $ 9.6 $ 5.5 $ 4.5
Performance Shares      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting period 3 years    
Minimum      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of tranches | tranche 1    
Minimum | Options And Stock Appreciation Rights      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting period 1 year    
Minimum | RSUs      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting period 3 years    
Maximum      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of tranches | tranche 3    
Maximum | RSUs      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting period 5 years    
Common Stock      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Exercise of equity-based awards (in shares) | shares 902,384 589,300 450,123
Delek US 2006 and 2016 and Alon USA Energy 2005 Long-Term Incentive Plan      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Unrecognized compensation cost $ 27.3    
Unrecognized compensation cost, period for recognition (years) 1 year 3 months 18 days    
Delek US 2006 and 2016 and Alon USA Energy 2005 Long-Term Incentive Plan | Continuing Operations      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Allocated share-based compensation expense $ 79.0 $ 27.8 $ 23.9
Delek US 2006 and 2016 and Alon USA Energy 2005 Long-Term Incentive Plan | Discontinued Operations      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Allocated share-based compensation expense   $ 1.6 $ 0.2
Delek US 2006 Long-Term Incentive Plan      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of shares authorized (in shares) | shares 5,053,392    
2016 Long-Term Incentive Plan | Common Stock      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of shares authorized (in shares) | shares 17,010,000    
Delek Logistics GP 2012 Long-Term Incentive Plan | Common Stock      
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of shares authorized (in shares) | shares 912,207    
v3.25.4
Equity-Based Compensation - Option, SAR, and Performance-Based RSU Assumptions (Details)
12 Months Ended
Dec. 31, 2025
$ / shares
2025 Grants | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility, minimum 37.85%
Expected volatility, maximum 48.15%
Risk free rate, minimum 3.66%
Risk free rate, maximum 4.10%
Fair value per share (in dollars per share) $ 26.87
2025 Grants | Minimum | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected term 1 month 24 days
2025 Grants | Maximum | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected term 2 years 9 months 21 days
2024 Grants | Options And Stock Appreciation Rights  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility 61.59%
Dividend yield 3.70%
Expected term 5 years 9 months
Risk free rate 4.03%
Fair value per share (in dollars per share) $ 11.66
2024 Grants | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility, maximum 51.41%
Expected term 2 years 9 months 21 days
Risk free rate 4.25%
Fair value per share (in dollars per share) $ 35.69
2023 Grants | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility, minimum 57.61%
Expected volatility, maximum 64.46%
Risk free rate, minimum 4.32%
Risk free rate, maximum 4.60%
Fair value per share (in dollars per share) $ 24.95
2023 Grants | Minimum | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected term 1 year 9 months 21 days
2023 Grants | Maximum | Performance Shares  
Equity-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected term 2 years 9 months 21 days
v3.25.4
Equity-Based Compensation - Stock Option and SAR Activity (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Number of Shares Under Option      
Options and SARs outstanding, beginning of year (in shares) 1,240,565 1,216,115 1,527,045
Granted (in shares)   230,000  
Exercised (in shares) (501,275) (33,150) (51,200)
Forfeited (in shares) (209,900) (172,400) (259,730)
Options and SARs outstanding, end of year (in shares) 529,390 1,240,565 1,216,115
Vested options and SARS exercisable (in shares) 414,390 1,010,565  
Weighted-Average Strike Price      
Options and SARs outstanding, beginning of year (in dollars per share) $ 33.25 $ 35.14 $ 35.17
Granted (in dollars per share)   26.50  
Exercised (in dollars per share) 28.62 25.81 25.06
Forfeited (in dollars per share) 37.75 38.91 37.34
Options and SARs outstanding, end of year (in dollars per share) 35.86 33.25 $ 35.14
Vested options and SARS exercisable, weighted-average exercise price (in dollars per share) $ 38.45 $ 34.79  
Weighted-Average Contractual Term (in years)      
Options and SARs outstanding (in dollars per share) 3 years 7 months 6 days    
Vested options and SARs exercisable (in years) 2 years 4 months 24 days 3 years 1 month 6 days  
Aggregate Intrinsic Value (in millions)      
Options and SARs outstanding $ 1.0    
Vested options and SARs exercisable $ 0.6 $ 0.1  
v3.25.4
Equity-Based Compensation - Restricted Stock Units (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Number of RSUs and PRSUs      
Non-vested RSUs, beginning of year (in shares) 2,341,758 2,509,048 2,621,333
Granted (in shares) 1,967,079 1,224,602 1,446,101
Vested (in shares) (1,205,864) (836,331) (667,597)
Forfeited (in shares) (393,939) (303,865) (539,850)
Performance Not Achieved (in shares) (139,535) (251,696) (350,939)
Non-vested RSUs, end of year (in shares) 2,569,499 2,341,758 2,509,048
Weighted-Average Grant Date Price      
Beginning of year (in dollars per share) $ 27.17 $ 27.48 $ 26.85
Granted (in dollars per share) 21.58 26.47 24.17
Vested (in dollars per share) 24.86 25.27 26.38
Forfeited (in dollars per share) 23.66 25.98 27.89
Performance Not Achieved (in dollars per share) 34.70 34.56 10.58
End of year (in dollars per share) $ 24.11 $ 27.17 $ 27.48
Total fair value $ 30.0 $ 21.1 $ 17.6
v3.25.4
Shareholders' Equity- Dividends Declared (Details) - $ / shares
3 Months Ended
Feb. 18, 2026
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Class of Stock [Line Items]          
Dividend Amount Per Share (in dollars per share)   $ 0.255 $ 0.255 $ 0.255 $ 0.255
Subsequent Event          
Class of Stock [Line Items]          
Dividend Amount Per Share (in dollars per share) $ 0.255        
v3.25.4
Shareholders' Equity - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Class of Stock [Line Items]      
Common stock repurchased and cancelled (in shares) $ 79.4 $ 41.5 $ 85.4
Authorization remaining under aggregate stock repurchase program $ 464.2    
Common Stock      
Class of Stock [Line Items]      
Common stock repurchased and cancelled (in shares) 3,839,968 2,168,196 3,562,767
Common stock repurchased and cancelled (in shares)     $ 0.1
v3.25.4
Postretirement Benefits - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
defined_benefit_plan
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Defined Benefit Plan Disclosure [Line Items]      
Number of defined benefit plans | defined_benefit_plan 2    
Decrease in benefit obligation $ 94.2 $ 0.1  
Liability for defined benefit plan $ 1.7    
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Other Operating Income (Expense), Net Other Operating Income (Expense), Net Other Operating Income (Expense), Net
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Other Operating Income (Expense), Net Other Operating Income (Expense), Net Other Operating Income (Expense), Net
Employer contribution $ 0.0 $ 0.1  
Expected employer contribution, next fiscal year 0.5    
Employee contributions to the plan 0.0    
Expected benefit payments, 2026 1.0    
Expected benefit payments, 2027 0.1    
Expected benefit payments, 2028 0.0    
Expected benefit payments, 2029 0.0    
Expected benefit payments, 2030 0.0    
Expected benefit payments, 2031-2035 $ 0.1    
Employer match of 401(k) contributions 10.00%    
Percentage of eligible compensation 6.00%    
Employer match, vesting term 1 year    
401(k) expense $ 23.4 24.8 $ 13.3
Liability for other postretirement benefit plan $ 0.3 0.4  
Discontinued Operations | Retail Stores      
Defined Benefit Plan Disclosure [Line Items]      
401(k) expense, discontinued operations   $ 1.3 $ 1.5
v3.25.4
Postretirement Benefits - Financial Information Related to Pension Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Change in projected benefit obligation:      
Benefit obligation at beginning of year $ 98.9 $ 106.7  
Interest cost 5.2 5.0 $ 5.3
Actuarial (gain) loss (2.6) (6.7)  
Benefits paid (6.1) (6.0)  
Other (effect of curtailment/settlement) (94.2) (0.1)  
Projected benefit obligations at end of year 1.2 98.9 106.7
Change in plan assets:      
Fair value of plan assets at beginning of year 97.5 104.2  
Actual return on plan assets 5.7 (0.7)  
Employer contribution 0.0 0.1  
Benefits paid (6.1) (6.0)  
Other (effect of curtailment/settlement) (94.2) (0.1)  
Fair value of plan assets at end of year 2.9 97.5 $ 104.2
Over (under)-funded status at end of year $ 1.7 $ (1.4)  
v3.25.4
Postretirement Benefits - Amounts Not Recognized Yet (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Retirement Benefits [Abstract]    
Net actuarial (gain) loss $ (0.1) $ 5.3
Accumulated other comprehensive (gain) loss at end of year $ (0.1) $ 5.3
v3.25.4
Postretirement Benefits - Accumulated Benefit Obligation In Excess of Fair Value of Plan Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Retirement Benefits [Abstract]    
Projected benefit obligation $ 1.2 $ 98.9
Accumulated benefit obligation 1.2 98.9
Fair value of plan assets $ 2.9 $ 97.5
v3.25.4
Postretirement Benefits - Assumptions Used (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]      
Discount rate 5.35% 5.50%  
Discount rate 5.50% 4.90% 5.10%
Expected long-term rate of return on plan assets   5.25% 5.55%
v3.25.4
Postretirement Benefits - Net Periodic Benefit Cost (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Retirement Benefits [Abstract]      
Interest cost $ 5.2 $ 5.0 $ 5.3
Expected return on plan assets (5.0) (5.1) (5.4)
Amortization of net gain 0.0 0.0 (0.1)
Effect of settlement 2.1 0.0 0.0
Net periodic benefit $ 2.3 $ (0.1) $ (0.2)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Other Operating Income (Expense), Net Other Operating Income (Expense), Net Other Operating Income (Expense), Net
v3.25.4
Postretirement Benefits - Fair Value Asset Allocation (Details)
Dec. 31, 2025
Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]    
Weighted-average asset allocation 100.00% 100.00%
Fixed-income    
Defined Benefit Plan Disclosure [Line Items]    
Weighted-average asset allocation 100.00% 100.00%
v3.25.4
Postretirement Benefits - Fair Value of Pension Assets by Category (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets $ 2.9 $ 97.5 $ 104.2
Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 0.0 0.0  
Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 2.9 97.5  
Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 0.0 0.0  
Fixed-income      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 2.9 97.5  
Fixed-income | Level 1      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 0.0 0.0  
Fixed-income | Level 2      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets 2.9 97.5  
Fixed-income | Level 3      
Defined Benefit Plan Disclosure [Line Items]      
Fair value of pension plan assets $ 0.0 $ 0.0  
v3.25.4
Selected Quarterly Financial Data (Unaudited) (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]                      
Net revenues $ 2,429.4 $ 2,887.0 $ 2,764.6 $ 2,641.9 $ 2,373.7 $ 3,042.4 $ 3,308.1 $ 3,128.0 $ 10,722.9 $ 11,852.2 $ 16,467.2
Operating (loss) income 164.6 295.7 (33.5) (125.8) (403.4) (121.9) 4.6 29.2 301.0 (491.5) 244.7
Net (loss) income from continuing operations 98.1 195.1 (89.3) (158.2) (401.1) (134.8) (33.8) (28.4) 45.7 (598.1) 19.6
Net (loss) income 97.1 194.8 (90.1) (158.5) (402.1) (67.5) (26.1) (25.2) 43.3 (520.9) 46.7
Net (loss) income attributable to Delek $ 78.3 $ 178.0 $ (106.4) $ (172.7) $ (413.8) $ (76.8) $ (37.2) $ (32.6) $ (22.8) $ (560.4) $ 19.8
Basic income (loss) per share from continuing operations (in dollars per share) $ 1.32 $ 2.96 $ (1.75) $ (2.78) $ (6.53) $ (2.25) $ (0.70) $ (0.56) $ (0.34) $ (9.98) $ (0.11)
Diluted income (loss) per share from continuing operations (in dollars per share) $ 1.28 $ 2.93 $ (1.75) $ (2.78) $ (6.53) $ (2.25) $ (0.70) $ (0.56) $ (0.34) $ (9.98) $ (0.11)
v3.25.4
Leases - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Lessee, Lease, Description [Line Items]        
Net property, plant, and equipment balance subject to operating lease     $ 16.8  
Right-of-use asset impairment $ 23.1 $ 23.1    
Operating lease right-of-use assets     $ 71.4 $ 92.2
Oil Tanks        
Lessee, Lease, Description [Line Items]        
Operating lease right-of-use assets $ 21.2 $ 21.2    
Minimum        
Lessee, Lease, Description [Line Items]        
Lease renewal term (in years)     1 year  
Maximum        
Lessee, Lease, Description [Line Items]        
Lease renewal term (in years)     10 years  
v3.25.4
Leases - Lease Cost (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lease Cost      
Operating lease costs $ 47.8 $ 54.6 $ 63.8
Amortization of leased assets 7.3 0.0 0.0
Interest on lease liabilities 1.9 0.0 0.0
Total finance lease cost 9.2 0.0 0.0
Short-term lease costs 59.8 64.8 46.1
Sublease income (9.2) (9.3) (3.5)
Net lease costs 107.6 110.1 106.4
Other Information      
Operating cash flows from operating leases (50.0) (58.5) (60.5)
Leased assets obtained in exchange for new operating lease liabilities 22.9 15.1 50.1
Leased assets obtained in exchange for new financing lease liabilities $ 33.6 $ 0.9 $ 1.4
Weighted-average remaining lease term (years) operating leases 4 years 2 months 12 days 3 years 7 months 6 days  
Weighted-average remaining lease term (years) financing leases 3 years 8 months 12 days 5 years 7 months 6 days  
Weighted-average discount rate operating leases 6.50% 6.20%  
Weighted-average discount rate financing leases 6.80% 4.50%  
v3.25.4
Leases - Maturity Schedule (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Operating  
12 months or less $ 30.9
13-24 months 27.6
25-36 months 9.5
37-48 months 5.0
49- 60 months 2.8
Thereafter 9.2
Total Future Lease Payments 85.0
Less: Interest $ 11.7
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration] Accrued expenses and other current liabilities, Other non-current liabilities
Present Value of Lease Liabilities $ 73.3
Finance  
12 months or less 11.9
13-24 months 11.9
25-36 months 8.8
37-48 months 5.8
49- 60 months 2.7
Thereafter 0.1
Total Future Lease Payments 41.2
Less: Interest 4.5
Present Value of Lease Liabilities $ 36.7
v3.25.4
Subsequent Events (Details) - Delek Logistics - Subsequent Event
$ in Millions
Jan. 30, 2026
USD ($)
Tyler Tank Purchase  
Subsequent Event [Line Items]  
Asset purchase agreements, expected purchase price $ 19.0
El Dorado Terminal Purchase  
Subsequent Event [Line Items]  
Asset purchase agreements, expected purchase price 66.0
Intercompany Agreements  
Subsequent Event [Line Items]  
Asset Acquisition, Consideration Transferred, Equity Interest Issued and Issuable 20.0
Asset Acquisition, Omnibus Fees To Be Waived $ 4.0