0001524741-23-000019 | 10-Q | XBRL Viewer

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Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE B—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The areas requiring the use of management estimates and assumptions relate to the purchase price allocation for businesses acquired; mineral reserves that are the basis for future cash flow estimates utilized in impairment calculations and units-of-production amortization calculations; environmental, reclamation and closure obligations; estimates of recoverable minerals; estimates of allowance for credit losses; estimates of fair value for certain reporting units and asset impairments (including impairments of goodwill, intangible assets and other long-lived assets); write-downs of inventory to net realizable value; equity-based compensation expense; post-employment, post-retirement and other employee benefit liabilities; valuation allowances for deferred tax assets; contingent considerations; reserves for contingencies and litigation and the fair value and accounting treatment of financial instruments. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ significantly from these estimates under different assumptions or conditions. New Accounting Pronouncements Recently Adopted In March 2020, the FASB issued Accounting Standards Update ("ASU") 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting followed by ASU 2021-01, Reference Rate Reform (Topic 848): Scope, issued in January 2021 to provide clarifying guidance regarding the scope of Topic 848. ASU 2020-04 was issued to provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. Generally, the guidance is to be applied as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. ASU 2020-04 and ASU 2021-01 are effective for all entities through December 31, 2022. In April 2022, the FASB proposed to extend the effective date through December 31, 2024 and affirmed this decision in December 2022. Upon execution of the Fourth Amended and Restated Credit Agreement, we have transitioned from LIBOR. See Note I - Debt for discussion of the Fourth Amended and Restated Credit Agreement. New Accounting Pronouncements Not Yet Adopted None.

Goodwill and Intangible Assets - Carrying Amount of Goodwill by Business Segment (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2022	$ 185,649,000
Impairment loss	0
Balance at September 30, 2023	185,649,000
Oil & Gas Proppants Segment
Goodwill [Roll Forward]
Balance at December 31, 2022	0
Impairment loss	0
Balance at September 30, 2023	0
Industrial & Specialty Products Segment
Goodwill [Roll Forward]
Balance at December 31, 2022	185,649,000
Impairment loss	0
Balance at September 30, 2023	$ 185,649,000

Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Sales and Segment Contribution Margin for Reporting Segments and Operating Results

The following table presents sales and segment contribution margin (in thousands) for the reportable segments and other operating results not allocated to the reportable segments:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Sales:
Oil & Gas Proppants	$	231,426	$	267,461	$	793,724	$	687,951
Industrial & Specialty Products	135,535		151,352		422,261		424,262
Total sales	366,961		418,813		1,215,985		1,112,213
Segment contribution margin:
Oil & Gas Proppants	82,890		85,295		291,856		207,401
Industrial & Specialty Products	46,347		46,526		140,871		130,275
Total segment contribution margin	129,237		131,821		432,727		337,676
Operating activities excluded from segment cost of sales	(3,233)		(4,528)		(10,605)		(12,748)
Selling, general and administrative	(29,287)		(33,933)		(87,144)		(108,860)
Depreciation, depletion and amortization	(35,822)		(34,500)		(104,754)		(106,964)

Interest expense	(26,039)		(20,174)		(76,087)		(54,777)
Other income, net, including interest income	4,016		3,576		4,161		7,206
Income tax expense	(12,064)		(10,259)		(40,774)		(15,209)
Net income	$	26,808	$	32,003	$	117,524	$	46,324
Less: Net loss attributable to non-controlling interest	(101)		(68)		(292)		(262)
Net income attributable to U.S. Silica Holdings, Inc.	$	26,909	$	32,071	$	117,816	$	46,586

Property, Plant and Mine Development (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Mine Development

Property, plant and mine development (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Mining property and mine development	$	792,123	$	789,601
Asset retirement cost	10,567		8,869
Land	53,053		53,128
Land improvements	87,593		76,456
Buildings	76,188		73,151
Machinery and equipment	1,240,640		1,217,933
Furniture and fixtures	3,029		3,922
Construction-in-progress	56,370		55,696
	2,319,563		2,278,756
Accumulated depreciation, depletion, amortization and impairment charges	(1,187,593)		(1,099,922)
Total property, plant and mine development, net	$	1,131,970	$	1,178,834

Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

NOTE D—ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss) consists of fair value adjustments associated with cash flow hedges, accumulated adjustments for net experience losses and prior service costs related to employee benefit plans and foreign currency translation adjustments, net of tax. The following table presents the changes in accumulated other comprehensive income (loss) by component (in thousands):


	For the Nine Months Ended September 30, 2023
	Unrealized (loss) gain on natural gas swaps		Foreign currency translation adjustments		Pension and other post-retirement benefits liability		Total
Beginning Balance	$	(2,342)	$	(1,262)	$	1,881	$	(1,723)
Other comprehensive income (loss) before reclassifications	1,168		(137)		3,861		4,892
Amounts reclassified from accumulated other comprehensive income	—		—		(1,591)		(1,591)
Ending Balance	$	(1,174)	$	(1,399)	$	4,151	$	1,578

Any amounts reclassified from accumulated other comprehensive income (loss) related to pension and other post-retirement benefits are included in the computation of net periodic benefit costs at their pre-tax amounts.

Property, Plant and Mine Development - Schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment
Property, plant and mine development, gross	$ 2,319,563	$ 2,278,756
Accumulated depreciation, depletion, amortization and impairment charges	(1,187,593)	(1,099,922)
Total property, plant and mine development, net	1,131,970	1,178,834
Mining property and mine development
Property, Plant and Equipment
Property, plant and mine development, gross	792,123	789,601
Asset retirement cost
Property, Plant and Equipment
Property, plant and mine development, gross	10,567	8,869
Land
Property, Plant and Equipment
Property, plant and mine development, gross	53,053	53,128
Land improvements
Property, Plant and Equipment
Property, plant and mine development, gross	87,593	76,456
Buildings
Property, Plant and Equipment
Property, plant and mine development, gross	76,188	73,151
Machinery and equipment
Property, Plant and Equipment
Property, plant and mine development, gross	1,240,640	1,217,933
Furniture and fixtures
Property, Plant and Equipment
Property, plant and mine development, gross	3,029	3,922
Construction-in-progress
Property, Plant and Equipment
Property, plant and mine development, gross	$ 56,370	$ 55,696

Organization and Basis of Presentation	9 Months Ended
Organization and Basis of Presentation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE A—ORGANIZATION AND BASIS OF PRESENTATION Organization U.S. Silica Holdings, Inc. (“Holdings,” and together with its subsidiaries “we,” “us” or the “Company”) is a global performance materials company and a leading producer of commercial silica used in the oil and gas industry and in a wide range of industrial applications. In addition, through our subsidiary EP Minerals, LLC ("EPM"), we are an industry leader in the production of industrial minerals, including diatomaceous earth, clay (calcium bentonite and calcium montmorillonite) and perlite. During our 123-year history, we have developed core competencies in mining, processing, logistics and materials science that enable us to produce and cost-effectively deliver products to customers across our end markets. Our operations are organized into two reportable segments based on end markets served: (1) Oil & Gas Proppants and (2) Industrial & Specialty Products. See Note T - Segment Reporting for more information on our reportable segments. Basis of Presentation and Consolidation The accompanying unaudited Condensed Consolidated Financial Statements as of and for the three and nine months ended September 30, 2023 included in this Quarterly Report on Form 10-Q have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X issued by the U.S. Securities and Exchange Commission (“SEC”). They do not contain certain information included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022; therefore, the unaudited Condensed Consolidated Financial Statements should be read in conjunction with that Annual Report on Form 10-K. Operating results for the nine-month period ended September 30, 2023 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2023. In the opinion of management, all adjustments necessary for a fair presentation have been included. Such adjustments are of a normal, recurring nature. The unaudited Condensed Consolidated Financial Statements include the accounts of Holdings and its direct and indirect wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Throughout this report we refer to (i) our unaudited Condensed Consolidated Balance Sheets as our “Balance Sheets,” (ii) our unaudited Condensed Consolidated Statements of Operations as our “Income Statements,” and (iii) our unaudited Condensed Consolidated Statements of Cash Flows as our “Cash Flows.”

Debt (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Debt

Debt (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Senior secured credit facility:
Revolver expiring March 23, 2028 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)	$	—	$	—
Term Loan—final maturity March 23, 2030 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)	895,313		1,059,062
Less: Unamortized original issue discount	(25,902)		(2,035)
Less: Unamortized debt issuance cost	(14,384)		(8,922)
Insurance financing notes payable	9,705		5,628
Finance leases (See Note P - Leases)	2,880		3,260
Total debt	867,612		1,056,993
Less: current portion	(19,763)		(19,535)
Total long-term portion of debt	$	847,849	$	1,037,458

Schedule of Contractual Maturities of Term Loan

At September 30, 2023, contractual maturities of our Term Loan (in thousands) are as follows:


2023 (remaining three months)	$	2,250
2024	9,000
2025	9,000
2026	9,000
2027	9,000
Thereafter	857,063
Total	$	895,313

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Tax benefit on unrealized loss on derivatives	$ 68	$ 0	$ 372	$ 0
Tax expense (benefit) on foreign currency translation adjustment	(130)	(89)	(43)	(437)
Tax benefit on pension and other post-retirement benefits liability adjustment	$ 292	$ (721)	$ 723	$ (574)

Asset Retirement Obligations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance	$ 20,732	$ 32,049
Accretion	1,555	1,123
Additions and revisions of estimates	1,698	(3,126)
Payments	(5)	(62)
Ending balance	$ 23,980	$ 29,984

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Supplies	$ 65,746	$ 54,805
Raw materials and work in process	58,020	47,042
Finished goods	38,870	45,779
Total inventories	$ 162,636	$ 147,626

Earnings Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

EARNINGS PER SHARE

NOTE C—EARNINGS PER SHARE

Basic earnings per common share is computed by dividing income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is computed similarly to basic earnings per common share except that the weighted average number of common shares outstanding is increased to include the number of additional common shares that would have been outstanding if the potentially dilutive common shares had been issued.

Diluted net earnings per share assumes the conversion of contingently convertible securities and stock options under the treasury stock method, if dilutive. Contingently convertible securities and stock options are excluded from the calculation of fully diluted earnings per share if they are anti-dilutive, including when we incur a loss from continuing operations.

The following table shows the computation of basic and diluted earnings per share:


In thousands, except per share amounts	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Numerator:
Net income attributable to U.S. Silica Holdings, Inc.	$	26,909	$	32,071	$	117,816	$	46,586

Denominator:
Weighted average shares outstanding	77,125		75,587		76,913		75,446
Diluted effect of stock awards	1,575		2,183		1,510		2,134
Weighted average shares outstanding assuming dilution	78,700		77,770		78,423		77,580

Earnings per share attributable to U.S. Silica Holdings, Inc.:
Basic earnings per share	$	0.35	$	0.42	$	1.53	$	0.62
Diluted earnings per share	$	0.34	$	0.41	$	1.50	$	0.60

Potentially dilutive shares are excluded from the calculation of diluted weighted average shares outstanding and diluted earnings per share if we are in a net loss position. Certain stock options, restricted stock awards and performance share units were excluded from the computation of diluted earnings per share because their effect would have been anti-dilutive. Such potentially dilutive shares and stock awards excluded from the calculation of diluted earnings per common share were as follows:


In thousands	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
Potentially dilutive shares excluded	—	—	—	—
Stock options excluded	413	521	413	509
Restricted stock and performance share unit awards excluded	7	7	49	24

Accounts Receivable

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE E—ACCOUNTS RECEIVABLE

Accounts receivable are recorded when billed or accrued and represent claims against third parties that will be settled in cash. The carrying value of our accounts receivable, net of the allowance for credit losses, represents their estimated net realizable value. Accounts receivable (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Trade receivables	$	187,110	$	209,683
Less: Allowance for credit losses	(5,604)		(5,691)
Net trade receivables	181,506		203,992
Other receivables	1,928		4,639
Total accounts receivable	$	183,434	$	208,631

We classify our trade receivables into the following portfolio segments: Oil & Gas Proppants and Industrial & Specialty Products, which also aligns with our reporting segments. We estimate the allowance for credit losses based on historical collection trends, the age of outstanding receivables, risks attributable to specific customers, such as credit history, bankruptcy or other going concern issues, and current economic and industry conditions. If events or circumstances indicate that specific receivable balances may be impaired, further consideration is given to the collectability of those balances and the allowance is adjusted accordingly. Past due balances are written off when we have exhausted our internal and external collection efforts and have been unsuccessful in collecting the amount due.

The following table reflects the change of the allowance for credit losses (in thousands):


	Oil & Gas Proppants		Industrial & Specialty Products		Total
Beginning balance, December 31, 2022	$	4,028	$	1,663	$	5,691
Allowance for credit losses	—		(27)		(27)
Write-offs	—		(60)		(60)
Ending balance, September 30, 2023	$	4,028	$	1,576	$	5,604

Our ten largest customers accounted for 47% and 45% of total sales for the three and nine months ended September 30, 2023, respectively, and 42% and 40% for the three and nine months ended September 30, 2022, respectively. No customers accounted for 10% or more of our total sales for the three and nine months ended September 30, 2023 or 2022. At September 30, 2023 and December 31, 2022, none of our customers' accounts receivable represented 10% or more of our total trade accounts receivable.

Derivative Instruments - Effect of Derivative Instruments in Combined Statements of Operations and Comprehensive Income (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	$ 704,694	$ 614,083
Gain recognized in OCI from derivative instruments	4,892
Ending Balance	825,022	668,498
Unrealized (loss) gain on natural gas swaps
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(2,342)	0
Gain recognized in OCI from derivative instruments	1,168	0
Ending Balance	$ (1,174)	$ 0

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock authorized (in shares)	10,000,000	10,000,000
Preferred stock issued (in shares)	0	0
Preferred stock outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock authorized (in shares)	500,000,000	500,000,000
Common stock issued (in shares)	87,877,234	85,631,109
Common stock outstanding (in shares)	77,133,239	75,738,512
Treasury stock, at cost (in shares)	10,743,995	9,892,597

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 26,909	$ 32,071	$ 117,816	$ 46,586

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Earnings Per Share

The following table shows the computation of basic and diluted earnings per share:


In thousands, except per share amounts	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Numerator:
Net income attributable to U.S. Silica Holdings, Inc.	$	26,909	$	32,071	$	117,816	$	46,586

Denominator:
Weighted average shares outstanding	77,125		75,587		76,913		75,446
Diluted effect of stock awards	1,575		2,183		1,510		2,134
Weighted average shares outstanding assuming dilution	78,700		77,770		78,423		77,580

Earnings per share attributable to U.S. Silica Holdings, Inc.:
Basic earnings per share	$	0.35	$	0.42	$	1.53	$	0.62
Diluted earnings per share	$	0.34	$	0.41	$	1.50	$	0.60

Schedule of Potentially Dilutive Shares Excluded from Computation of Diluted Earnings Per Share

Such potentially dilutive shares and stock awards excluded from the calculation of diluted earnings per common share were as follows:


In thousands	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
Potentially dilutive shares excluded	—	—	—	—
Stock options excluded	413	521	413	509
Restricted stock and performance share unit awards excluded	7	7	49	24

Equity-Based Compensation - Stock Options (Details) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Number of Shares
Outstanding at the beginning (in shares)			508,523
Granted (in shares)	0	0	0	0
Exercised (in shares)	0	(40,000)	0	(90,000)
Forfeited (in shares)			(58,160)
Expired (in shares)			(37,434)
Outstanding at the end (in shares)	412,929		412,929		508,523
Exercisable at the end (in shares)	412,929		412,929
Weighted Average Exercise Price
Outstanding at the beginning (in dollars per share)			$ 36.22
Granted (in dollars per share)			0
Exercised (in dollars per share)			0
Forfeited (in dollars per share)			36.65
Expired (in dollars per share)			24.80
Outstanding at the end (in dollars per share)	$ 37.20		37.20		$ 36.22
Exercisable at the end (in dollars per share)	$ 37.20		$ 37.20
Weighted Average Remaining Contractual Term in Years
Outstanding at the beginning			1 year 4 months 24 days		2 years
Outstanding at the end			1 year 4 months 24 days		2 years
Exercisable at the end			1 year 4 months 24 days

Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
Related Party Transactions (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transactions [Abstract]
Related party transaction, amounts of transaction	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Total U.S. Silica Holdings Inc., Stockholders’ Equity	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Deficit	Accumulated Other Comprehensive Income (Loss)	Non-controlling Interest
Beginning Balance at Dec. 31, 2021	$ 614,083	$ 604,215	$ 845	$ (186,294)	$ 1,218,575	$ (429,260)	$ 349	$ 9,868
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	46,324	46,586				46,586		(262)
Unrealized gain on derivatives	0
Foreign currency translation adjustment	(1,364)	(1,364)					(1,364)
Pension and post-retirement liability	(1,801)	(1,801)					(1,801)
Distributions to non-controlling interest	(1,107)							(1,107)
Common stock-based compensation plans activity:
Equity-based compensation	13,821	13,821			13,821
Proceeds from options exercised	956	956		3,051	(2,095)
Tax payments related to shares withheld for vested restricted stock and stock units	(2,414)	(2,414)	8	(2,414)	(8)
Ending Balance at Sep. 30, 2022	668,498	659,999	853	(185,657)	1,230,293	(382,674)	(2,816)	8,499
Beginning Balance at Jun. 30, 2022	634,434	625,484	852	(186,826)	1,226,484	(414,745)	(281)	8,950
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	32,003	32,071				32,071		(68)
Unrealized gain on derivatives	0
Foreign currency translation adjustment	(272)	(272)					(272)
Pension and post-retirement liability	(2,263)	(2,263)					(2,263)
Distributions to non-controlling interest	(383)							(383)
Common stock-based compensation plans activity:
Equity-based compensation	4,743	4,743			4,743
Proceeds from options exercised	423	423		1,356	(933)
Tax payments related to shares withheld for vested restricted stock and stock units	(187)	(187)	1	(187)	(1)
Ending Balance at Sep. 30, 2022	668,498	659,999	853	(185,657)	1,230,293	(382,674)	(2,816)	8,499
Beginning Balance at Dec. 31, 2022	704,694	696,685	854	(186,196)	1,234,834	(351,084)	(1,723)	8,009
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	117,524	117,816				117,816		(292)
Unrealized gain on derivatives	1,168	1,168					1,168
Foreign currency translation adjustment	(137)	(137)					(137)
Pension and post-retirement liability	2,270	2,270					2,270
Distributions to non-controlling interest	(1,027)							(1,027)
Common stock-based compensation plans activity:
Equity-based compensation	10,740	10,740			10,740
Tax payments related to shares withheld for vested restricted stock and stock units	(10,210)	(10,210)	23	(10,210)	(23)
Ending Balance at Sep. 30, 2023	825,022	818,332	877	(196,406)	1,245,551	(233,268)	1,578	6,690
Beginning Balance at Jun. 30, 2023	794,340	787,223	877	(196,162)	1,241,828	(260,177)	857	7,117
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	26,808	26,909				26,909		(101)
Unrealized gain on derivatives	213	213					213
Foreign currency translation adjustment	(410)	(410)					(410)
Pension and post-retirement liability	918	918					918
Distributions to non-controlling interest	(326)							(326)
Common stock-based compensation plans activity:
Equity-based compensation	3,723	3,723			3,723
Tax payments related to shares withheld for vested restricted stock and stock units	(244)	(244)		(244)
Ending Balance at Sep. 30, 2023	$ 825,022	$ 818,332	$ 877	$ (196,406)	$ 1,245,551	$ (233,268)	$ 1,578	$ 6,690

Segment Reporting - Narrative (Details)	9 Months Ended
Segment Reporting - Narrative (Details)	Sep. 30, 2023 USD ($) segment product	Dec. 31, 2022 USD ($)
Segment Reporting Information
Number of reportable segments (segments) \| segment	2
Number of product types (over) \| product	600
Goodwill	$ 185,649,000	$ 185,649,000
Oil & Gas Proppants
Segment Reporting Information
Goodwill	0	0
Industrial & Specialty Products
Segment Reporting Information
Goodwill	$ 185,600,000	$ 185,600,000

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Lessee, Lease, Description [Line Items]
Total lease costs	$ 9,209	$ 11,317	$ 31,247	$ 29,037
Finance lease expense	200	400	600	1,200
Cost of sales
Lessee, Lease, Description [Line Items]
Operating lease costs	8,498	10,925	29,193	27,844
Short-term operating lease costs	5,300	6,900	18,700	16,800
Selling, general and administrative
Lessee, Lease, Description [Line Items]
Operating lease costs	711	392	2,054	1,193
Short-term operating lease costs	$ 400	$ 100	$ 1,100	$ 300

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

NOTE H—GOODWILL AND INTANGIBLE ASSETS

The changes in the carrying amount of goodwill (in thousands) by business segment consisted of the following:


	Oil & Gas Proppants Segment		Industrial & Specialty Products Segment		Total
Balance at December 31, 2022	$	—	$	185,649	$	185,649
Impairment loss	—		—		—
Balance at September 30, 2023	$	—	$	185,649	$	185,649

Goodwill and trade names are evaluated for impairment annually as of October 31, or more frequently when indicators of impairment exist. We evaluated events and circumstances since the date of our last qualitative assessment, including macroeconomic conditions, industry and market conditions, and our overall financial performance. There were no triggering events during the first nine months of 2023, therefore, no impairment charges were recorded related to goodwill or trade names for the nine months ended September 30, 2023.

The changes in the carrying amount of intangible assets (in thousands) consisted of the following:


	September 30, 2023				December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net

Technology and intellectual property	$	71,870	$	(33,666)	$	38,204	$	71,651	$	(29,990)	$	41,661
Customer relationships	66,999		(36,393)		30,606		66,999		(32,791)		34,208
Total definite-lived intangible assets:	$	138,869	$	(70,059)	$	68,810	$	138,650	$	(62,781)	$	75,869
Trade names	64,240		—		64,240		64,240		—		64,240
Other	700		—		700		700		—		700
Total intangible assets:	$	203,809	$	(70,059)	$	133,750	$	203,590	$	(62,781)	$	140,809

Estimated useful life of technology and intellectual property is 15 years. Estimated useful life of customer relationships is a range of 13 - 20 years.

Amortization expense was $2.4 million and $7.3 million for the three and nine months ended September 30, 2023, respectively, and $2.4 million and $7.3 million for the three and nine months ended September 30, 2022, respectively.

The estimated amortization expense related to definite-lived intangible assets (in thousands) for the five succeeding years is as follows:


2023 (remaining three months)	$	2,429
2024	$	9,714
2025	$	9,712
2026	$	9,712
2027	$	9,712

Insider Trading Arrangements

3 Months Ended

9 Months Ended

Sep. 30, 2023

Trading Arrangements, by Individual

Material Terms of Trading Arrangement

Name and Title

Action

Date of Action

Aggregate Number of Shares of Common Stock to be Sold (1)

Expiration Date

Stacy Russell –Executive Vice President, General Counsel and Secretary

Adoption

August 28, 2023

Up to 20,000 shares

August 30, 2024

Zach Carusona –Executive Vice President and President, Industrial & Specialty Products

Adoption

September 5, 2023

(2)

May 1, 2024

Derek Ussery –Executive Vice President and President, Oil & Gas

Adoption

September 12, 2023

Up to 46,433 shares

August 30, 2024

(1) Each trading arrangement is intended to satisfy the affirmative defense conditions of the Rule. Each trading arrangement permits transactions through and including the earlier to occur of (a) the completion of all sales or (b) the date listed in the table. Each trading arrangement only permits transactions upon expiration of the applicable mandatory cooling-off period under the Rule.

(2) With respect to Mr. Carusona, the number of shares of common stock to be sold is comprised of up to (a) 78,398 long shares, (b) all net shares remaining after shares withheld for taxes for (i) 11,372 restricted stock units (“RSUs”) vesting on February 9, 2024, (ii) 8,884 RSUs vesting on February 10, 2024, and (iii) 10,227 RSUs vesting on February 12, 2024, and (c) all net shares remaining after shares withheld for taxes for performance-based restricted stock units (“PSUs”) expected to be granted in February 2024 for the 2021 through 2023 performance period for which the target number of PSUs to be granted to Mr. Carusona is 37,500 shares.

Non-Rule 10b5-1 Arrangement Adopted

false

Rule 10b5-1 Arrangement Terminated

false

Non-Rule 10b5-1 Arrangement Terminated

false

Stacy Russell [Member]

Trading Arrangements, by Individual

Name

Stacy Russell

Title

Executive Vice President, General Counsel and Secretary

Rule 10b5-1 Arrangement Adopted

true

Adoption Date

August 28, 2023

Arrangement Duration

368 days

Aggregate Available

20,000

Zach Carusona [Member]

Trading Arrangements, by Individual

Name

Zach Carusona

Title

Executive Vice President and President, Industrial & Specialty Products

Rule 10b5-1 Arrangement Adopted

true

Adoption Date

September 5, 2023

Arrangement Duration

239 days

Derek Ussery [Member]

Trading Arrangements, by Individual

Name

Derek Ussery

Title

Executive Vice President and President, Oil & Gas

Rule 10b5-1 Arrangement Adopted

true

Adoption Date

September 12, 2023

Arrangement Duration

353 days

Aggregate Available

46,433

Zach Carusona Trading Arrangement, Long Shares [Member] | Zach Carusona [Member]

Trading Arrangements, by Individual

Aggregate Available

78,398

Zach Carusona Trading Arrangement, Restricted Stock Units [Member] | Zach Carusona [Member]

Trading Arrangements, by Individual

Aggregate Available

11,372

Zach Carusona Trading Arrangement, Restricted Stock Units Vesting On February 10, 2024 [Member] | Zach Carusona [Member]

Trading Arrangements, by Individual

Aggregate Available

8,884

Zach Carusona Trading Arrangement, Restricted Stock Units Vesting On February 12, 2024 [Member] | Zach Carusona [Member]

Trading Arrangements, by Individual

Aggregate Available

10,227

Zach Carusona Trading Arrangement, Performance-Based Restricted Stock Units [Member] | Zach Carusona [Member]

Trading Arrangements, by Individual

Aggregate Available

37,500

Equity-Based Compensation - Narrative (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2020	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants of stock options (in shares)	0	0		0	0
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to stock options	$ 0	$ 0		$ 0	$ 0
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	101,634	11,621		737,239	642,333
Recognized equity-based compensation	$ 2,000,000	$ 1,800,000		$ 5,500,000	$ 5,200,000
Unrecognized compensation expense related to awards	10,500,000			$ 10,500,000
Recognized weighted-average period				1 year 10 months 24 days
Granted (in dollars per share)				$ 12.13
Restricted Stock and Restricted Stock Units Cash Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized equity-based compensation	0	$ 200,000		$ 300,000	$ 600,000
Unrecognized compensation expense related to awards	$ 0			$ 0
Award vesting period			3 years
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	0	0		1,295,904	920,681
Recognized equity-based compensation	$ 1,700,000	$ 2,900,000		$ 5,200,000	$ 8,600,000
Unrecognized compensation expense related to awards	$ 10,100,000			$ 10,100,000
Recognized weighted-average period				1 year 10 months 24 days
Granted (in dollars per share)				$ 9.54	$ 11.79
Performance Share Units Cash Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognized equity-based compensation				$ 100,000	$ 800,000
Award vesting period			3 years

Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income (Loss)

The following table presents the changes in accumulated other comprehensive income (loss) by component (in thousands):


	For the Nine Months Ended September 30, 2023
	Unrealized (loss) gain on natural gas swaps		Foreign currency translation adjustments		Pension and other post-retirement benefits liability		Total
Beginning Balance	$	(2,342)	$	(1,262)	$	1,881	$	(1,723)
Other comprehensive income (loss) before reclassifications	1,168		(137)		3,861		4,892
Amounts reclassified from accumulated other comprehensive income	—		—		(1,591)		(1,591)
Ending Balance	$	(1,174)	$	(1,399)	$	4,151	$	1,578

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-35416
Entity Registrant Name	U.S. Silica Holdings, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-3718801
Entity Address, Address Line One	24275 Katy Freeway, Suite 600
Entity Address, City or Town	Katy
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77494
City Area Code	281
Local Phone Number	258-2170
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	SLCA
Security Exchange Name	NYSE
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
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		77,154,412
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001524741
Current Fiscal Year End Date	--12-31

Segment Reporting - Sales and Segment Contribution Margin for Reporting Segments and Other Operating Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information
Total sales	$ 366,961	$ 418,813	$ 1,215,985	$ 1,112,213
Total segment contribution margin	129,237	131,821	432,727	337,676
Operating activities excluded from segment cost of sales	(3,233)	(4,528)	(10,605)	(12,748)
Selling, general and administrative	(29,287)	(33,933)	(87,144)	(108,860)
Depreciation, depletion and amortization	(35,822)	(34,500)	(104,754)	(106,964)
Interest expense	(26,039)	(20,174)	(76,087)	(54,777)
Other income, net, including interest income	4,016	3,576	4,161	7,206
Income tax expense	(12,064)	(10,259)	(40,774)	(15,209)
Net income	26,808	32,003	117,524	46,324
Less: Net loss attributable to non-controlling interest	(101)	(68)	(292)	(262)
Net income attributable to U.S. Silica Holdings, Inc.	26,909	32,071	117,816	46,586
Oil & Gas Proppants
Segment Reporting Information
Total sales	231,426	267,461	793,724	687,951
Total segment contribution margin	82,890	85,295	291,856	207,401
Industrial & Specialty Products
Segment Reporting Information
Total sales	135,535	151,352	422,261	424,262
Total segment contribution margin	$ 46,347	$ 46,526	$ 140,871	$ 130,275

Pension and Post-Retirement Benefits

9 Months Ended

Sep. 30, 2023

Retirement Benefits [Abstract]

PENSION AND POST-RETIREMENT BENEFITS

NOTE O—PENSION AND POST-RETIREMENT BENEFITS

We maintain a single-employer noncontributory defined benefit pension plan covering certain employees. The plan is frozen to all new employees. The plan provides benefits based on each covered employee’s years of qualifying service. Our funding policy is to contribute amounts within the range of the minimum required and maximum deductible contributions for the plan consistent with a goal of appropriate minimization of the unfunded projected benefit obligations. The pension plan uses a benefit level per year of service for covered hourly employees and a final average pay method for covered salaried employees. The plan uses the projected unit credit cost method to determine the actuarial valuation.

In addition, we provide defined benefit post-retirement health care and life insurance benefits to some employees. Covered employees become eligible for these benefits at retirement after meeting minimum age and service requirements. The projected future cost of providing post-retirement benefits, such as healthcare and life insurance, is recognized as an expense as employees render services. In general, retiree health benefits are paid as covered expenses are incurred. Expenses incurred other than service costs are reported in Other (expense) income in our Condensed Consolidated Statements of Operations.

Net pension benefit cost (in thousands) consisted of the following:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Service cost	$	620	$	506	$	1,766	$	1,887
Interest cost	1,578		959		4,075		2,340
Expected return on plan assets	(1,855)		(1,573)		(4,892)		(4,415)
Net amortization and deferral	35		686		30		1,687
Net pension benefit costs	$	378	$	578	$	979	$	1,499

Net post-retirement benefit cost (in thousands) consisted of the following:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Service cost	$	(2)	$	1	$	6	$	13
Interest cost	89		63		249		135
Unrecognized prior service cost	(516)		(516)		(1,547)		(1,547)
Unrecognized net gain	(333)		(154)		(595)		(223)

Net post-retirement benefit income	$	(762)	$	(606)	$	(1,887)	$	(1,622)

We made a voluntary contribution of $2.0 million to the qualified pension plan for the three and nine months ended September 30, 2023 and no contributions for the three and nine months ended September 30, 2022. Our best estimates of expected required contributions to the pension and post-retirement medical benefit plans for the 2023 fiscal year are zero and $1.0 million, respectively.

We contribute to three multiemployer defined benefit pension plans under the terms of collective-bargaining agreements for union-represented employees. A multiemployer plan is subject to collective bargaining for employees of two or more unrelated companies. These plans allow multiple employers to pool their pension resources and realize efficiencies associated with the daily administration of the plan. Multiemployer plans are generally governed by a board of trustees composed of management and labor representatives and are funded through employer contributions. However, in most cases, management is not directly represented. Our contributions to individual multiemployer pension funds did not exceed 5% of the fund’s total contributions for the three and nine months ended September 30, 2023 and 2022. Additionally, our contributions to multiemployer post-retirement benefit plans were immaterial for all periods presented in the accompanying condensed consolidated financial statements.

We also sponsor a defined contribution plan covering certain employees. We contribute to the plan in two ways. For certain employees not covered by the defined benefit plan, we make a contribution equal to 4% of their salary. For all other eligible employees, we make a contribution up to 6% of eligible earnings. Contributions were $1.9 million and $5.9 million for the three and nine months ended September 30, 2023, respectively, and $1.7 million and $5.2 million for the three and nine months ended September 30, 2022, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Carrying Amount of Goodwill by Business Segment

The changes in the carrying amount of goodwill (in thousands) by business segment consisted of the following:


	Oil & Gas Proppants Segment		Industrial & Specialty Products Segment		Total
Balance at December 31, 2022	$	—	$	185,649	$	185,649
Impairment loss	—		—		—
Balance at September 30, 2023	$	—	$	185,649	$	185,649

Schedule of Changes in the Carrying Amount of Definite-Lived Intangible Assets

The changes in the carrying amount of intangible assets (in thousands) consisted of the following:


	September 30, 2023				December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net

Technology and intellectual property	$	71,870	$	(33,666)	$	38,204	$	71,651	$	(29,990)	$	41,661
Customer relationships	66,999		(36,393)		30,606		66,999		(32,791)		34,208
Total definite-lived intangible assets:	$	138,869	$	(70,059)	$	68,810	$	138,650	$	(62,781)	$	75,869
Trade names	64,240		—		64,240		64,240		—		64,240
Other	700		—		700		700		—		700
Total intangible assets:	$	203,809	$	(70,059)	$	133,750	$	203,590	$	(62,781)	$	140,809

Schedule of Changes in the Carrying Amount of Indefinite-Lived Intangible Assets

The changes in the carrying amount of intangible assets (in thousands) consisted of the following:


	September 30, 2023				December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net		Gross Carrying Amount		Accumulated Amortization		Net

Technology and intellectual property	$	71,870	$	(33,666)	$	38,204	$	71,651	$	(29,990)	$	41,661
Customer relationships	66,999		(36,393)		30,606		66,999		(32,791)		34,208
Total definite-lived intangible assets:	$	138,869	$	(70,059)	$	68,810	$	138,650	$	(62,781)	$	75,869
Trade names	64,240		—		64,240		64,240		—		64,240
Other	700		—		700		700		—		700
Total intangible assets:	$	203,809	$	(70,059)	$	133,750	$	203,590	$	(62,781)	$	140,809

Schedule of Estimated Amortization Expense Related to Definite-Lived Intangible Assets

The estimated amortization expense related to definite-lived intangible assets (in thousands) for the five succeeding years is as follows:


2023 (remaining three months)	$	2,429
2024	$	9,714
2025	$	9,712
2026	$	9,712
2027	$	9,712

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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-Section 50
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-Subparagraph (e)
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details

Pension and Post-Retirement Benefits - Net Pension and Post-Retirement Benefit Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pension Benefits
Pension Plans, Postretirement and Other Employee Benefits
Service cost	$ 620	$ 506	$ 1,766	$ 1,887
Interest cost	1,578	959	4,075	2,340
Expected return on plan assets	(1,855)	(1,573)	(4,892)	(4,415)
Net amortization and deferral	35	686	30	1,687
Net pension and post-retirement benefit costs (income)	378	578	979	1,499
Post-retirement Benefits
Pension Plans, Postretirement and Other Employee Benefits
Service cost	(2)	1	6	13
Interest cost	89	63	249	135
Unrecognized prior service cost	(516)	(516)	(1,547)	(1,547)
Unrecognized net gain	(333)	(154)	(595)	(223)
Net pension and post-retirement benefit costs (income)	$ (762)	$ (606)	$ (1,887)	$ (1,622)

Derivative Instruments - Narrative (Details) - USD ($)	9 Months Ended
Derivative Instruments - Narrative (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Interest Rate Cap \| Cash Flow Hedges
Derivative [Line Items]
Fair Value	$ 1,500,000	$ 3,100,000
Interest Rate Cap \| Cash Flow Hedges \| Accounts payables and accrued liabilities
Derivative [Line Items]
Fair Value	1,300,000	2,300,000
Interest Rate Cap \| Cash Flow Hedges \| Other long-term obligations
Derivative [Line Items]
Fair Value	200,000	$ 800,000
Interest rate swap
Derivative [Line Items]
Ineffectiveness for interest rate swap derivatives	$ 0

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 12,064,000	$ 10,259,000	$ 40,774,000	$ 15,209,000
Effective tax rate (as a percent)	31.00%	24.00%	26.00%	25.00%
Effective tax rate without the effects of discrete tax items	29.00%	24.00%	26.00%	23.00%
Tax expense (benefit) related equity compensation	$ 300,000	$ 0	$ (1,900,000)	$ 100,000

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Debt

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

DEBT

NOTE I—DEBT

Debt (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Senior secured credit facility:
Revolver expiring March 23, 2028 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)	$	—	$	—
Term Loan—final maturity March 23, 2030 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)	895,313		1,059,062
Less: Unamortized original issue discount	(25,902)		(2,035)
Less: Unamortized debt issuance cost	(14,384)		(8,922)
Insurance financing notes payable	9,705		5,628
Finance leases (See Note P - Leases)	2,880		3,260
Total debt	867,612		1,056,993
Less: current portion	(19,763)		(19,535)
Total long-term portion of debt	$	847,849	$	1,037,458

Senior Secured Credit Facility

On March 23, 2023, we entered into the Fourth Amended and Restated Credit Agreement (the "Credit Agreement"), by entering into a new $1.1 billion senior secured credit facility, consisting of a $950 million Term Loan (the "Term Loan") and a $150 million revolving credit facility (the "Revolver") (collectively the "Credit Facility") that may also be used for swingline loans or letters of credit, and we may elect to increase the term loan or the revolving credit facility in accordance with the terms of the Credit Agreement. Borrowings under the Credit Agreement will bear interest at variable rates as determined at our election, based on the Term Secured Overnight Financing Rate ("SOFR") or a base rate, in each case, plus an applicable margin. In addition, under the Credit Agreement, we are required to pay a per annum commitment fee to revolving lenders and fees for letters of credit. The Credit Agreement is secured by substantially all of our assets and our domestic subsidiaries' assets and a pledge of the equity interests in such entities. The Term Loan matures on March 23, 2030, and the Revolver expires March 23, 2028. We capitalized $45.9 million in debt issuance costs and original issue discount as a result of the Credit Agreement. Additionally, as a result of the exit of certain lending parties, a portion of debt issuance and original discount costs were written off which resulted in additional expense of approximately $4.3 million. This was recorded as a loss on the extinguishment of debt, which was recorded in Other (expense) income, net, including interest income in the Condensed Consolidated Statements of Operations.

The Credit Facility contains covenants that, among other things, limit our ability, and certain of our subsidiaries' abilities, to create, incur or assume indebtedness and liens, to make acquisitions or investments, to sell assets and to pay dividends. The Credit Agreement also requires us to maintain a consolidated leverage ratio of no more than 4.00:1.00 as of the last day of any fiscal quarter whenever usage of the Revolver (other than certain undrawn letters of credit) exceeds 2.85:1.00, or 35%, of the Revolver commitment. These covenants are subject to a number of important exceptions and qualifications. The Credit Agreement includes events of default and other affirmative and negative covenants that are usual for facilities and transactions of this type. As of September 30, 2023 and December 31, 2022, we were in compliance with all covenants in accordance with our senior secured Credit Facility.

Term Loan

At September 30, 2023, contractual maturities of our Term Loan (in thousands) are as follows:


2023 (remaining three months)	$	2,250
2024	9,000
2025	9,000
2026	9,000
2027	9,000
Thereafter	857,063
Total	$	895,313

Prior to the execution of the Fourth Amended and Restated Credit Agreement, we repurchased outstanding debt under the Term Loan in the amount of $109 million. A proportionate share of debt issuance and original discount costs were written off in conjunction with this repurchase which resulted in additional expense of approximately $1.0 million. As a result, we recorded a loss on extinguishment of debt in the amount of $1.0 million. The loss on extinguishment was recorded in Other (expense) income, net, including interest income in the Condensed Consolidated Statements of Operations.

During the second quarter of 2023, we made a voluntary prepayment on the Term Loan of $25 million. A proportionate share of debt issuance and original discount costs were written off in conjunction with the prepayment of this debt which resulted in additional expense of $1.1 million. This expense was recorded in Other (expense) income, net, including interest income in the Condensed Consolidated Statements of Operations.

During the third quarter of 2023, we made a voluntary prepayment on the Term Loan of $25 million. A proportionate share of debt issuance and original discount costs were written off in conjunction with the prepayment of this debt which resulted in additional expense of $1.1 million. This expense was recorded in Other (expense) income, net, including interest income in the Condensed Consolidated Statements of Operations.

Revolving Line-of-Credit

We have a $150.0 million Revolver with zero drawn and $20.8 million allocated for letters of credit as of September 30, 2023, leaving $129.2 million available under the Revolver. Based on our consolidated leverage ratio of 1.91:1.00 as of September 30, 2023, we have access to the full availability of the Revolver.

Insurance Financing Notes Payable

During the third quarter of 2023, we renewed our insurance policies and financed the payments through notes payable with a stated interest rate of 6.6%. These payments will be made in installments throughout a nine-month period and, as such, have been classified as current debt. As of September 30, 2023, the notes payable had a balance of $9.7 million.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
-Paragraph 1I
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Goodwill and Intangible Assets - Estimated Amortization Expense Related to Definite-Lived Intangible Assets (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remaining three months)	$ 2,429
2024	9,714
2025	9,712
2026	9,712
2027	$ 9,712

Equity-Based Compensation - Stock Option Exercise Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Options exercised (in shares)	0	40,000	0	90,000
Intrinsic value of options exercised (in thousands)	$ 0	$ 167	$ 0	$ 613
Cash received from options exercised (in thousands)	0	423	0	956
Tax benefit realized from options exercised (in thousands)	$ 0	$ 40	$ 0	$ 148

Fair Value Accounting	9 Months Ended
Fair Value Accounting	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE ACCOUNTING	NOTE K—FAIR VALUE ACCOUNTING Fair value is defined as the price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1—Quoted prices in active markets for identical assets or liabilities. Level 2—Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. Cash Equivalents Due to the short-term maturity, we believe our cash equivalent instruments approximated their reported carrying values, therefore we have classified our cash equivalents as Level 1 of the fair value hierarchy. Long-Term Debt, Including Current Maturities The fair values of our long-term debt, including current maturities, approximated their carrying values based on their effective interest rates compared to current market rates, therefore we have classified our long-term debt as Level 1 of the fair value hierarchy. Derivative Instruments The estimated fair value of our derivative instruments is recorded at each reporting period and is determined based on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Therefore, we have classified these swap agreements as Level 2 of the fair value hierarchy.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited Condensed Consolidated Financial Statements as of and for the three and nine months ended September 30, 2023 included in this Quarterly Report on Form 10-Q have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X issued by the U.S. Securities and Exchange Commission (“SEC”). They do not contain certain information included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022; therefore, the unaudited Condensed Consolidated Financial Statements should be read in conjunction with that Annual Report on Form 10-K. Operating results for the nine-month period ended September 30, 2023 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2023. In the opinion of management, all adjustments necessary for a fair presentation have been included. Such adjustments are of a normal, recurring nature.
Consolidation	The unaudited Condensed Consolidated Financial Statements include the accounts of Holdings and its direct and indirect wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The areas requiring the use of management estimates and assumptions relate to the purchase price allocation for businesses acquired; mineral reserves that are the basis for future cash flow estimates utilized in impairment calculations and units-of-production amortization calculations; environmental, reclamation and closure obligations; estimates of recoverable minerals; estimates of allowance for credit losses; estimates of fair value for certain reporting units and asset impairments (including impairments of goodwill, intangible assets and other long-lived assets); write-downs of inventory to net realizable value; equity-based compensation expense; post-employment, post-retirement and other employee benefit liabilities; valuation allowances for deferred tax assets; contingent considerations; reserves for contingencies and litigation and the fair value and accounting treatment of financial instruments. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ significantly from these estimates under different assumptions or conditions.
New Accounting Pronouncements Recently Adopted and New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Recently Adopted In March 2020, the FASB issued Accounting Standards Update ("ASU") 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting followed by ASU 2021-01, Reference Rate Reform (Topic 848): Scope, issued in January 2021 to provide clarifying guidance regarding the scope of Topic 848. ASU 2020-04 was issued to provide optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on financial reporting. Generally, the guidance is to be applied as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. ASU 2020-04 and ASU 2021-01 are effective for all entities through December 31, 2022. In April 2022, the FASB proposed to extend the effective date through December 31, 2024 and affirmed this decision in December 2022. Upon execution of the Fourth Amended and Restated Credit Agreement, we have transitioned from LIBOR. See Note I - Debt for discussion of the Fourth Amended and Restated Credit Agreement. New Accounting Pronouncements Not Yet Adopted None.
Fair Value Accounting	Fair value is defined as the price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1—Quoted prices in active markets for identical assets or liabilities. Level 2—Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3—Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability. Cash Equivalents Due to the short-term maturity, we believe our cash equivalent instruments approximated their reported carrying values, therefore we have classified our cash equivalents as Level 1 of the fair value hierarchy. Long-Term Debt, Including Current Maturities The fair values of our long-term debt, including current maturities, approximated their carrying values based on their effective interest rates compared to current market rates, therefore we have classified our long-term debt as Level 1 of the fair value hierarchy. Derivative Instruments The estimated fair value of our derivative instruments is recorded at each reporting period and is determined based on inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Therefore, we have classified these swap agreements as Level 2 of the fair value hierarchy.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE Q— INCOME TAXES For interim period reporting, we record income taxes using an estimated annual effective tax rate based upon projected annual income, forecasted permanent tax differences, discrete items and statutory rates in states in which we operate. At the end of each interim period, we update the estimated annual effective tax rate, and if the estimated tax rate changes based on new information, we make a cumulative adjustment in the period. We record the tax effect of an unusual or infrequently occurring item in the interim period in which it occurs as a discrete item of tax. For the three and nine months ended September 30, 2023, we had tax expense of $12.1 million and $40.8 million, respectively. For the three and nine months ended September 30, 2022, we had tax expense of $10.3 million and $15.2 million, respectively. The effective tax rates were 31% and 26% for the three and nine months ended September 30, 2023, respectively, and 24% and 25% for the three and nine months ended September 30, 2022, respectively. Without discrete items, which primarily consist of the tax impact of equity compensation and non-US income taxes, the effective tax rates for the three and nine months ended September 30, 2023 would have been 29% and 26%, respectively, and 24% and 23% for the three and nine months ended September 30, 2022, respectively. During the three and nine months ended September 30, 2023, we recorded tax expense of $0.3 million and a tax benefit of $1.9 million, respectively, related to equity compensation. During the three and nine months ended September 30, 2022, we recorded a tax benefit of zero and tax expense of $0.1 million, respectively, related to equity compensation. Historically, our actual effective tax rates have differed from the statutory effective rate primarily due to the benefit received from statutory percentage depletion allowances. The deduction for statutory percentage depletion does not necessarily change proportionately to changes in income before income taxes. For the three and nine months ended September 30, 2023, the benefit received from statutory percentage depletion allowances was offset by nondeductible executive compensation and state income taxes.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Revenue

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

REVENUE

NOTE R— REVENUE

We consider sales disaggregated at the product and service level by business segment to depict how the nature, amount, timing and uncertainty of revenues and cash flow are impacted by changes in economic factors. The following table disaggregates our sales by major source (in thousands):


	Three Months Ended September 30, 2023						Three Months Ended September 30, 2022
Category	Oil & Gas Proppants		Industrial & Specialty Products		Total Sales		Oil & Gas Proppants		Industrial & Specialty Products		Total Sales
Product	$	158,721	$	135,535	$	294,256	$	158,479	$	151,352	$	309,831
Service	72,705		—		72,705		108,982		—		108,982
Total Sales	$	231,426	$	135,535	$	366,961	$	267,461	$	151,352	$	418,813


	Nine Months Ended September 30, 2023						Nine Months Ended September 30, 2022
Category	Oil & Gas Proppants		Industrial & Specialty Products		Total Sales		Oil & Gas Proppants		Industrial & Specialty Products		Total Sales
Product	$	543,178	$	422,261	$	965,439	$	409,128	$	424,262	$	833,390
Service	250,546		—		250,546		278,823		—		278,823
Total Sales	$	793,724	$	422,261	$	1,215,985	$	687,951	$	424,262	$	1,112,213

The following tables reflect the changes in our contract assets, which we classify as unbilled receivables and our contract liabilities, which we classify as deferred revenues, for the nine months ended September 30, 2023 and 2022 (in thousands):


	Unbilled Receivables
	September 30, 2023		September 30, 2022
Beginning Balance	$	—	$	1,957
Reclassifications to billed receivables	—		(4,457)
Revenues recognized in excess of period billings	—		3,021
Ending Balance	$	—	$	521


	Deferred Revenue
	September 30, 2023		September 30, 2022
Beginning Balance	$	30,752	$	20,741
Revenues recognized from balances held at the beginning of the period	(12,173)		(3,248)
Revenues deferred from period collections on unfulfilled performance obligations	—		21,398
Revenues recognized from period collections	—		(7,672)
Ending Balance	$	18,579	$	31,219

We have elected to use the practical expedients allowed under ASC 606-10-50-14, pursuant to which we have excluded disclosures of transaction prices allocated to remaining performance obligations and when we expect to recognize such revenue. The majority of our rreemaining performance obligations are primarily comprised of unfulfilled product, transportation service, and labor service orders, all of which hold a remaining duration of less than one year. The long-term portion of deferred revenue primarily represents a combination of refundable and nonrefundable customer prepayments for which related current performance obligations do not yet exist, but are expected to arise, before the expiration of the contract. Our residual unfulfilled performance obligations are comprised primarily of long-term equipment rental arrangements in which we recognize revenues equal to what we have a right to invoice. Generally, no variable consideration exists related to our remaining performance obligations and no consideration is excluded from the associated transaction prices.

Foreign Operations

The following table includes information related to our foreign operations (in thousands):


	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Total Sales	$	21,959	$	28,891	$	77,708	$	83,803
Pre-tax income	$	3,850	$	7,936	$	15,051	$	22,464
Net income	$	3,042	$	6,270	$	11,890	$	17,747

Foreign operations constituted approximately $28.2 million and $35.4 million of consolidated assets as of September 30, 2023 and 2022, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 606
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 13
-Subparagraph (b)(2)
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Property, Plant and Mine Development

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND MINE DEVELOPMENT

NOTE G—PROPERTY, PLANT AND MINE DEVELOPMENT

Property, plant and mine development (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Mining property and mine development	$	792,123	$	789,601
Asset retirement cost	10,567		8,869
Land	53,053		53,128
Land improvements	87,593		76,456
Buildings	76,188		73,151
Machinery and equipment	1,240,640		1,217,933
Furniture and fixtures	3,029		3,922
Construction-in-progress	56,370		55,696
	2,319,563		2,278,756
Accumulated depreciation, depletion, amortization and impairment charges	(1,187,593)		(1,099,922)
Total property, plant and mine development, net	$	1,131,970	$	1,178,834

Depreciation, depletion, and amortization expense related to property, plant and mine development was $32.7 million and $31.6 million for the three months ended September 30, 2023 and 2022, respectively, and $95.5 million and $98.2 million for the nine months ended September 30, 2023 and 2022, respectively.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities:
Net income	$ 117,524	$ 46,324
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization	104,754	106,964
Debt issuance amortization	2,478	3,696
Original issue discount amortization	2,338	749
Deferred income taxes	28,312	9,789
Deferred revenue	(12,173)	(9,461)
Gain on disposal of property, plant and equipment	(1,154)	(557)
Equity-based compensation	10,740	13,821
Allowance for credit losses, net of recoveries	(27)	378
Other	21,984	5,067
Changes in operating assets and liabilities:
Accounts receivable	25,223	(35,309)
Inventories	(14,912)	(26,918)
Prepaid expenses and other current assets	3,513	1,801
Income taxes	2,330	460
Accounts payable and accrued expenses	(52,620)	72,678
Operating lease liabilities	(19,131)	(17,643)
Liability for pension and other post-retirement benefits	(6,284)	1,854
Other noncurrent assets and liabilities	(3,187)	(4,233)
Net cash provided by operating activities	209,708	169,460
Investing activities:
Capital expenditures	(47,626)	(28,691)
Capitalized intellectual property costs	(234)	(343)
Proceeds from sale of property, plant and equipment	2,635	2,171
Net cash used in investing activities	(45,225)	(26,863)
Financing activities:
Dividends paid	(23)	(163)
Proceeds from options exercised	0	956
Tax payments related to shares withheld for vested restricted stock and stock units	(10,210)	(2,414)
Payments on short-term debt	(5,628)	(4,424)
Payments on long-term debt	(163,749)	(106,738)
Financing fees paid	(41,648)	0
Distributions to non-controlling interest	(1,027)	(1,107)
Principal payments on finance lease obligations	(608)	(999)
Net cash used in financing activities	(222,893)	(114,889)
Net (decrease) increase in cash and cash equivalents	(58,410)	27,708
Cash and cash equivalents, beginning of period	280,845	239,425
Cash and cash equivalents, end of period	222,435	267,133
Cash paid (received) during the period for:
Interest	71,553	49,913
Taxes, net of refunds	10,489	(16,512)
Non-cash items:
Accrued capital expenditures	$ 1,761	$ 3,724

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	$ 704,694	$ 614,083
Other comprehensive income (loss) before reclassifications	4,892
Amounts reclassified from accumulated other comprehensive income	(1,591)
Ending Balance	825,022	668,498
Total
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(1,723)	349
Ending Balance	1,578	(2,816)
Unrealized (loss) gain on natural gas swaps
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(2,342)	0
Other comprehensive income (loss) before reclassifications	1,168	0
Amounts reclassified from accumulated other comprehensive income	0
Ending Balance	(1,174)	$ 0
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(1,262)
Other comprehensive income (loss) before reclassifications	(137)
Amounts reclassified from accumulated other comprehensive income	0
Ending Balance	(1,399)
Pension and other post-retirement benefits liability
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	1,881
Other comprehensive income (loss) before reclassifications	3,861
Amounts reclassified from accumulated other comprehensive income	(1,591)
Ending Balance	$ 4,151

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

+ Details

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Annual Commitments

Future Minimum Annual Commitments at September 30, 2023 (in thousands):


	Minimum Purchase Commitments
2023 (remaining three months)	$	1,891
2024	7,640
2025	6,431
2026	3,844
2027	2,288
Thereafter	7,484
Total future purchase commitments	$	29,578

Asset Retirement Obligations (Tables)

9 Months Ended

Sep. 30, 2023

Asset Retirement Obligation Disclosure [Abstract]

Schedule of Changes in Asset Retirement Obligations

Changes in the asset retirement obligations (in thousands) are as follows:


	Nine Months Ended September 30,
	2023		2022
Beginning balance	$	20,732	$	32,049
Accretion	1,555		1,123
Additions and revisions of estimates	1,698		(3,126)
Payments	(5)		(62)
Ending balance	$	23,980	$	29,984

Organization and Basis of Presentation (Details)	9 Months Ended
Organization and Basis of Presentation (Details)	Sep. 30, 2023 yr segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of years in business \| yr	123
Number of reportable segments (segments) \| segment	2

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Operating leases
2023 (remaining three months)	$ 6,529
2024	23,303
2025	17,146
2026	13,066
2027	9,327
Thereafter	28,815
Total lease payments	98,186
Less: Interest	17,869
Less: Other operating expenses	1,905
Total	78,412
Finance leases
2023 (remaining three months)	272
2024	1,210
2025	928
2026	618
2027	46
Thereafter	191
Total lease payments	3,265
Less: Interest	385
Less: Other operating expenses	0
Total	$ 2,880	$ 3,260

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Net income attributable to U.S. Silica Holdings, Inc. - Basic	$ 26,909	$ 32,071	$ 117,816	$ 46,586
Net income attributable to U.S. Silica Holdings, Inc. - Diluted	$ 26,909	$ 32,071	$ 117,816	$ 46,586
Denominator:
Weighted average shares outstanding (in shares)	77,125	75,587	76,913	75,446
Diluted effect of stock awards (in shares)	1,575	2,183	1,510	2,134
Weighted average shares outstanding assuming dilution (shares)	78,700	77,770	78,423	77,580
Earnings per share attributable to U.S. Silica Holdings, Inc.:
Basic earnings per share (in dollars per share)	$ 0.35	$ 0.42	$ 1.53	$ 0.62
Diluted earnings per share (in dollars per share)	$ 0.34	$ 0.41	$ 1.50	$ 0.60

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 222,435	$ 280,845
Accounts receivable, net	183,434	208,631
Inventories, net	162,636	147,626
Prepaid expenses and other current assets	26,375	20,182
Total current assets	594,880	657,284
Property, plant and mine development, net	1,131,970	1,178,834
Lease right-of-use assets	43,342	42,374
Goodwill	185,649	185,649
Intangible assets, net	133,750	140,809
Other assets	11,383	9,630
Total assets	2,100,974	2,214,580
Current Liabilities:
Accounts payable and accrued expenses	161,797	216,239
Current portion of operating lease liabilities	19,490	19,773
Current portion of long-term debt	19,763	19,535
Current portion of deferred revenue	5,479	16,275
Income tax payable	2,458	128
Total current liabilities	208,987	271,950
Long-term debt, net	847,849	1,037,458
Deferred revenue	13,100	14,477
Liability for pension and other post-retirement benefits	24,627	30,911
Deferred income taxes, net	94,000	64,636
Operating lease liabilities	58,922	64,478
Other long-term liabilities	28,467	25,976
Total liabilities	1,275,952	1,509,886
Commitments and Contingencies (Note N)
Stockholders’ Equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized; zero issued and outstanding at September 30, 2023 and December 31, 2022	0	0
Common stock, $0.01 par value, 500,000,000 shares authorized; 87,877,234 issued and 77,133,239 outstanding at September 30, 2023; 85,631,109 issued and 75,738,512 outstanding at December 31, 2022	877	854
Additional paid-in capital	1,245,551	1,234,834
Retained deficit	(233,268)	(351,084)
Treasury stock, at cost, 10,743,995 and 9,892,597 shares at September 30, 2023 and December 31, 2022, respectively	(196,406)	(186,196)
Accumulated other comprehensive income (loss)	1,578	(1,723)
Total U.S. Silica Holdings, Inc. stockholders’ equity	818,332	696,685
Non-controlling interest	6,690	8,009
Total stockholders' equity	825,022	704,694
Total liabilities and stockholders’ equity	$ 2,100,974	$ 2,214,580

Revenue - Foreign Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total sales	$ 366,961	$ 418,813	$ 1,215,985	$ 1,112,213
Pre-tax income	38,872	42,262	158,298	61,533
Net income	26,909	32,071	117,816	46,586
Foreign Operations
Disaggregation of Revenue [Line Items]
Total sales	21,959	28,891	77,708	83,803
Pre-tax income	3,850	7,936	15,051	22,464
Net income	$ 3,042	$ 6,270	$ 11,890	$ 17,747

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Options Activity

The following table summarizes the status of, and changes in, our stock option awards during the nine months ended September 30, 2023:


	Number of Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term in Years
Outstanding at December 31, 2022	508,523	$	36.22	2.0 years
Granted	—	$	—
Exercised	—	$	—
Forfeited	(58,160)	$	36.65
Expired	(37,434)	$	24.80
Outstanding at September 30, 2023	412,929	$	37.20	1.4 years
Exercisable at September 30, 2023	412,929	$	37.20	1.4 years

The following table summarizes stock option exercise activity:


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Options exercised (in actual shares)	—		40,000		—		90,000
Intrinsic value of options exercised (in thousands)	$	—	$	167	$	—	$	613
Cash received from options exercised (in thousands)	$	—	$	423	$	—	$	956
Tax benefit realized from options exercised (in thousands)	$	—	$	40	$	—	$	148

Schedule of Restricted Stock, Restricted Stock Unit and Performance Share Unit Awards Activity

The following table summarizes the status of, and changes in, our unvested restricted stock awards during the nine months ended September 30, 2023:


	Number of Shares	Grant Date Weighted Average Fair Value
Unvested, December 31, 2022	1,438,386	$	9.37
Granted	737,239	$	12.13
Vested	(725,767)	$	9.03
Forfeited	(121,338)	$	8.70
Unvested, September 30, 2023	1,328,520	$	11.15

The following table summarizes the status of, and changes in, our performance share unit awards during the nine months ended September 30, 2023:


	Number of Shares	Grant Date Weighted Average Fair Value
Unvested, December 31, 2022	2,292,751	$	9.51
Granted	1,295,904	$	9.54
Vested	(1,549,033)	$	6.60
Forfeited/Cancelled	(109,259)	$	11.52
Unvested, September 30, 2023	1,930,363	$	11.75

Equity-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

EQUITY-BASED COMPENSATION

NOTE M—EQUITY-BASED COMPENSATION

In July 2011, we adopted the U.S. Silica Holdings, Inc. 2011 Incentive Compensation Plan (the “2011 Plan”), which was amended and restated effective May 2015, amended and restated effective February 1, 2020, amended and restated effective May 13, 2021, amended and restated effective May 12, 2022 and amended and restated effective May 11, 2023. The 2011 Plan provides for grants of stock options, restricted stock, performance share units and other incentive-based awards. We believe our 2011 Plan aligns the interests of our employees and directors with those of our common stockholders. We use a combination of

treasury stock and new shares, if necessary, to satisfy option exercises or vesting of restricted awards and performance share units.

Stock Options

The following table summarizes the status of, and changes in, our stock option awards during the nine months ended September 30, 2023:


	Number of Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term in Years
Outstanding at December 31, 2022	508,523	$	36.22	2.0 years
Granted	—	$	—
Exercised	—	$	—
Forfeited	(58,160)	$	36.65
Expired	(37,434)	$	24.80
Outstanding at September 30, 2023	412,929	$	37.20	1.4 years
Exercisable at September 30, 2023	412,929	$	37.20	1.4 years

There were no grants of stock options during the three and nine months ended September 30, 2023 and 2022.

The following table summarizes stock option exercise activity:


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Options exercised (in actual shares)	—		40,000		—		90,000
Intrinsic value of options exercised (in thousands)	$	—	$	167	$	—	$	613
Cash received from options exercised (in thousands)	$	—	$	423	$	—	$	956
Tax benefit realized from options exercised (in thousands)	$	—	$	40	$	—	$	148

As of September 30, 2023 and 2022, there was no unrecognized compensation expense related to these options. We account for forfeitures as they occur.

Restricted Stock and Restricted Stock Unit Awards

The following table summarizes the status of, and changes in, our unvested restricted stock awards during the nine months ended September 30, 2023:


	Number of Shares	Grant Date Weighted Average Fair Value
Unvested, December 31, 2022	1,438,386	$	9.37
Granted	737,239	$	12.13
Vested	(725,767)	$	9.03
Forfeited	(121,338)	$	8.70
Unvested, September 30, 2023	1,328,520	$	11.15

We granted 101,634 and 737,239 restricted stock and restricted stock unit awards during the three and nine months ended September 30, 2023, respectively. We granted 11,621 and 642,333 restricted stock and restricted stock units during the three and nine months ended September 30, 2022, respectively. The fair value of the awards was based on the market price of our stock at date of grant.

We recognized $2.0 million and $5.5 million of equity-based compensation expense related to restricted stock and restricted stock units during the three and nine months ended September 30, 2023, respectively. We recognized $1.8 million and

$5.2 million of equity-based compensation expense related to restricted stock and restricted stock units during the three and nine months ended September 30, 2022, respectively. As of September 30, 2023, there was $10.5 million of unrecognized compensation expense related to these restricted stock and restricted stock units, which is expected to be recognized over a weighted-average period of 1.9 years.

We also granted cash awards during the three months ended March 31, 2020. These awards vested over a period of three years and were settled in cash. As such, these awards were classified as liability instruments. We recognized zero and $0.3 million of expense related to these awards for the three and nine months ended September 30, 2023, respectively. We recognized $0.2 million and $0.6 million of expense related to these awards for the three and nine months ended September 30, 2022, respectively. The liability for these awards was included in accounts payable and other accrued expenses on our balance sheets. These awards were remeasured at fair value each reporting period with resulting changes reflected in our income statements. As of September 30, 2023, there was no unrecognized expense related to these awards.

Performance Share Unit Awards

The following table summarizes the status of, and changes in, our performance share unit awards during the nine months ended September 30, 2023:


	Number of Shares	Grant Date Weighted Average Fair Value
Unvested, December 31, 2022	2,292,751	$	9.51
Granted	1,295,904	$	9.54
Vested	(1,549,033)	$	6.60
Forfeited/Cancelled	(109,259)	$	11.52
Unvested, September 30, 2023	1,930,363	$	11.75

We granted zero and 1,295,904 performance share unit awards during the three and nine months ended September 30, 2023, respectively. We granted zero and 920,681 performance share unit awards during the three and nine months ended September 30, 2022, respectively. A portion of these awards was measured against total shareholder return ("TSR"), and a portion was measured against adjusted free cash flow ("ACF") targets. The grant date weighted average fair value of these awards was estimated to be $9.54 and $11.79 for the nine months ended September 30, 2023 and 2022, respectively.

The number of TSR measured units that will vest will depend on the percentage ranking of our TSR compared to the TSR for each of the companies in the peer group over the three year period from January 1, 2023 through December 31, 2025 for the 2023 grant, January 1, 2022 through December 31, 2024 for the 2022 grant, and January 1, 2021 through December 31, 2023 for the 2021 grant. The number of ACF measured units that will vest will be based on ACF achievement versus target. The ACF targets are set annually and are approved by the Board of Directors. The related compensation expense is recognized on a straight-line basis over the vesting period.

The grant date fair value for the TSR awards was estimated using a Monte Carlo simulation model. The Monte Carlo simulation model requires the use of highly subjective assumptions. Our key assumptions in the model included the price and the expected volatility of our common stock and our self-determined peer group companies’ stock, risk-free rate of interest, dividend yields and cross-correlations between our common stock and our self-determined peer group companies' stock.

We recognized $1.7 million and $5.2 million of compensation expense related to performance share unit awards during the three and nine months ended September 30, 2023, respectively. We recognized $2.9 million and $8.6 million of compensation expense related to performance share unit awards during the three and nine months ended September 30, 2022, respectively. As of September 30, 2023, there was $10.1 million of unrecognized compensation expense related to these performance share unit awards, which is expected to be recognized over a weighted-average period of 1.9 years.

We also granted cash awards during the three months ended March 31, 2020. These awards vested over a period of three years and were settled in cash. As such, these awards were classified as liability instruments. We recognized $0.1 million and $0.8 million of expense related to these awards for the nine months ended September 30, 2023 and 2022, respectively. The liability for these awards was included in accounts payable and other accrued expenses on our balance sheets. These awards were remeasured at fair value each reporting period with resulting changes reflected in our income statements. As of September 30, 2023, there was no unrecognized expense related to these awards.

Debt - Narrative (Details)			3 Months Ended		9 Months Ended
Debt - Narrative (Details)	Mar. 23, 2023 USD ($)	Mar. 22, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Prepayments of long-term loan					$ 163,749,000	$ 106,738,000
Insurance Financing Notes Payable \| Notes Payable
Debt Instrument [Line Items]
Debt interest rate percentage			6.60%		6.60%
Notes payable amount			$ 9,700,000		$ 9,700,000
Revolving Line-of-Credit \| Revolver
Debt Instrument [Line Items]
Available borrowing base			150,000,000		150,000,000
Amount drawn from borrowing base			0		0
Amount available under the line of credit			$ 129,200,000		$ 129,200,000
Actual consolidated leverage ratio			1.91		1.91
Letter of Credit \| Revolver
Debt Instrument [Line Items]
Amount allocated for letters of credit			$ 20,800,000		$ 20,800,000
Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt issued	$ 1,100,000,000
Capitalized debt issuance costs and original issue discount	45,900,000
Loss on extinguishment of debt	4,300,000
Senior Secured Credit Facility \| Term Loan
Debt Instrument [Line Items]
Debt issued	950,000,000
Debt, repurchase amount		$ 109,000,000
Debt issuance costs		1,000,000	1,100,000	$ 1,100,000
Loss on extinguishment of debt		$ 1,000,000
Prepayments of long-term loan			$ 25,000,000	$ 25,000,000
Senior Secured Credit Facility \| Revolving Line-of-Credit \| Revolver
Debt Instrument [Line Items]
Debt issued	$ 150,000,000
Credit facility consolidated total net leverage ratio, maximum	4.00
Credit facility consolidated total net leverage ratio, threshold borrowings outstanding, ratio	2.85
Credit facility consolidated total net leverage ratio, threshold borrowings outstanding, percent	35.00%

Subsequent Events (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended
Subsequent Events (Details) - USD ($) $ in Thousands	Nov. 03, 2023	Dec. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
Subsequent Event
Sale of land			$ 2,635	$ 2,171
Gain on property			$ 1,154	$ 557
Land \| Forecast
Subsequent Event
Gain on property		$ 13,400
Subsequent Event \| Land
Subsequent Event
Sale of land	$ 18,000

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 26,808	$ 32,003	$ 117,524	$ 46,324
Other comprehensive income (loss):
Unrealized gain on derivatives (net of tax of $68 and $0 for the three months ended September 30, 2023 and 2022, respectively, and $372 and $0 for the nine months ended September 30, 2023 and 2022, respectively).	213	0	1,168	0
Foreign currency translation adjustment (net of tax of $(130) and $(89) for the three months ended September 30, 2023 and 2022, respectively, and $(43) and $(437) for the nine months ended September 30, 2023 and 2022, respectively).	(410)	(272)	(137)	(1,364)
Pension and other post-retirement benefits liability adjustment (net of tax of $292 and $(721) for the three months ended September 30, 2023 and 2022, respectively, and $723 and $(574) for the nine months ended September 30, 2023 and 2022, respectively).	918	(2,263)	2,270	(1,801)
Comprehensive income	27,529	29,468	120,825	43,159
Less: Comprehensive loss attributable to non-controlling interest	(101)	(68)	(292)	(262)
Comprehensive income attributable to U.S. Silica Holdings, Inc.	$ 27,630	$ 29,536	$ 121,117	$ 43,421

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Revenue - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total assets of VIE	$ 2,100,974	$ 2,214,580
Foreign Operations
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Total assets of VIE	$ 28,200		$ 35,400
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining duration period of expected satisfaction of performance obligations (less than)	1 year

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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+ Details

Derivative Instruments

9 Months Ended

Sep. 30, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS

NOTE L—DERIVATIVE INSTRUMENTS

Cash Flow Hedges of Natural Gas Price Risk

Natural gas is the primary fuel source used for drying in the commercial silica production process. In the past, the price of natural gas has been volatile, and we believe this volatility may continue. In order to manage our exposure to natural gas price increases, we entered into natural gas swaps. The derivative instruments are recorded on the balance sheet within other current or long-term assets or liabilities based on maturity dates at their fair values. As of September 30, 2023, the fair value of our natural gas swaps was a liability of $1.5 million, of which $1.3 million was classified within accounts payable and accrued liabilities on our balance sheet and $0.2 million was classified within other long-term obligations on our balance sheet. At December 31, 2022, the fair value of our natural gas swaps was a liability of $3.1 million, of which $2.3 million was classified within accounts payable and accrued liabilities on our balance sheet and $0.8 million was classified within other long-term obligations on our balance sheet.

We designated the natural gas swap agreements as qualified cash flow hedges. Accordingly, the effective portion of the gain or loss on the derivative instrument was reported as a component of other comprehensive income and recognized in earnings in the same period or periods during which the hedged transaction affects earnings.

The following table summarizes the fair values of our derivative instruments (in thousands, except contract/notional amount). See Note K - Fair Value Accounting for more information regarding the estimated fair values of our derivative instruments.


	September 30, 2023						December 31, 2022
	Maturity Date	Contract/Notional Amount (MMBtu)	Carrying Amount		Fair Value		Maturity Date	Contract/Notional Amount (MMBtu)	Carrying Amount		Fair Value
Natural Gas - W. Texas (WAHA) - Inside FERC	2023	1,200,000	$	(365)	$	(365)	2023	1,200,000	$	(1,887)	$	(1,887)
Natural Gas - W. Texas (WAHA) - Inside FERC	2024	870,000	$	(879)	$	(879)	2024	870,000	$	(656)	$	(656)
Natural Gas - W. Texas (WAHA) - Inside FERC	2024	750,000	$	109	$	109	N/A	N/A	$	—	$	—
Natural Gas - Henry Hub - NYMEX	2023	300,000	$	(145)	$	(145)	2023	300,000	$	(425)	$	(425)
Natural Gas - Henry Hub - NYMEX	2024	120,000	$	(194)	$	(194)	2024	120,000	$	(85)	$	(85)
Natural Gas - Henry Hub - NYMEX	2025	90,000	$	(75)	$	(75)	2025	90,000	$	(35)	$	(35)

During the nine months ended September 30, 2023, we had no ineffectiveness for the natural gas swap derivatives.

The following table summarizes the effect of derivative instruments (in thousands) on our income statements and our consolidated statements of comprehensive income:


	Nine Months Ended September 30,
	2023		2022
Deferred losses from derivatives in OCI, beginning of period	$	(2,342)	$	—
Gain recognized in OCI from derivative instruments	1,168		—
Deferred losses from derivatives in OCI, end of period	$	(1,174)	$	—

Debt - Schedule (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Line of Credit Facility
Less: Unamortized original issue discount	$ (25,902)	$ (2,035)
Less: Unamortized debt issuance cost	(14,384)	(8,922)
Finance leases (See Note P - Leases)	2,880	3,260
Total debt	867,612	1,056,993
Less: current portion	(19,763)	(19,535)
Total long-term portion of debt	847,849	1,037,458
Notes Payable \| Insurance financing notes payable
Line of Credit Facility
Insurance financing notes payable	$ 9,705	$ 5,628
Revolving Line-of-Credit \| Revolver expiring March 23, 2028 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)
Line of Credit Facility
Interest rate	10.17%	8.44%
Long-term debt	$ 0	$ 0
Senior Secured Credit Facility \| Term Loan—final maturity March 23, 2030 (10.17% at September 30, 2023 and 8.44% at December 31, 2022)
Line of Credit Facility
Interest rate	10.17%	8.44%
Long-term debt	$ 895,313	$ 1,059,062

Earnings Per Share - Potentially Dilutive Shares Excluded From Calculation of Diluted Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Potentially dilutive shares excluded
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares excluded from calculation of weighted average shares outstanding and diluted earnings per share (in shares)	0	0	0	0
Stock options excluded
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares excluded from calculation of weighted average shares outstanding and diluted earnings per share (in shares)	413	521	413	509
Restricted stock and performance share unit awards excluded
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares excluded from calculation of weighted average shares outstanding and diluted earnings per share (in shares)	7	7	49	24

Commitments and Contingencies

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE N—COMMITMENTS AND CONTINGENCIES

Future Minimum Annual Commitments at September 30, 2023 (in thousands):


	Minimum Purchase Commitments
2023 (remaining three months)	$	1,891
2024	7,640
2025	6,431
2026	3,844
2027	2,288
Thereafter	7,484
Total future purchase commitments	$	29,578

Minimum Purchase Commitments

We enter into service agreements with our transload and transportation providers as well as commodity suppliers. Some of these agreements require us to purchase a minimum amount of services over a specific period of time. Any inability to meet these minimum contract requirements requires us to pay a shortfall fee, which is based on the difference between the minimum amount contracted for and the actual amount purchased.

Contingent Liability on Royalty Agreement

On May 17, 2017, we purchased reserves in Crane County, Texas, for $94.4 million cash plus contingent consideration. The contingent consideration is a royalty that is based on the tonnage shipped to third-parties. Because the contingent consideration is dependent on future tonnage sold, the amounts of which are uncertain, it is not currently possible to estimate the fair value of these future payments. The contingent consideration will be capitalized at the time a payment is probable and reasonably estimable, and the related depletion expense will be adjusted prospectively.

Other Commitments and Contingencies

Our operating subsidiary, U.S. Silica Company (“U.S. Silica”), has been named as a defendant in various product liability claims alleging silica exposure causing silicosis. During the nine months ended September 30, 2023, no new claims were brought against U.S. Silica. As of September 30, 2023, there were 39 active silica-related product liability claims pending in which U.S. Silica is a defendant. Although the outcomes of these claims cannot be predicted with certainty, in the opinion of management, it is not reasonably possible that the ultimate resolution of these matters will have a material adverse effect on our financial position or results of operations that exceeds the accrual amounts.

We have recorded estimated liabilities for these claims in other long-term liabilities and an estimate of future recoveries under insurance in other assets on our consolidated balance sheets. For both September 30, 2023 and December 31, 2022, other non-current assets included zero for insurance for third-party product liability claims. As of September 30, 2023 and December 31, 2022 other long-term liabilities included $0.7 million and $0.8 million, respectively, for third-party product liability claims.

Obligations under Guarantees

We have indemnified our insurers against any loss they may incur in the event that holders of surety bonds, issued on our behalf, execute the bonds. As of September 30, 2023, there was $42.8 million in bonds outstanding, of which $38.8 million related to reclamation requirements issued by various governmental authorities. Reclamation bonds remain outstanding until the mining area is reclaimed and the authority issues a formal release. The remaining bonds relate to licenses, permits, and tax collection.

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE U— SUBSEQUENT EVENTS Subsequent to the third quarter of 2023, we completed the sale of a non-operating parcel of land for approximately $18.0 million, net of fees and other closing costs. A net gain of approximately $13.4 million will be recognized in the fourth quarter of 2023 in Other income, net, including interest income in the Consolidated Statements of Operations. We evaluated subsequent events through the date the consolidated financial statements were available for issuance and did not identify any other events requiring disclosure.

Equity-Based Compensation - Performance Share Awards (Details) - Performance Share Units - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Number of Shares
Unvested, beginning balance (in shares)			2,292,751
Granted (in shares)	0	0	1,295,904	920,681
Vested (in shares)			(1,549,033)
Forfeited/Cancelled (in shares)			(109,259)
Unvested, ending balance (in shares)	1,930,363		1,930,363
Grant Date Weighted Average Fair Value
Unvested, beginning balance (in dollars per share)			$ 9.51
Granted (in dollars per share)			9.54	$ 11.79
Vested (in dollars per share)			6.60
Forfeited/Cancelled (in dollars per share)			11.52
Unvested, ending balance (in dollars per share)	$ 11.75		$ 11.75

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment			$ 0
Amortization expense of intangibles	$ 2,400,000	$ 2,400,000	$ 7,300,000	$ 7,300,000
Technology and intellectual property
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangibles	15 years		15 years
Customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangibles	13 years		13 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangibles	20 years		20 years

Revenue - Changes in Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Unbilled Receivables
Beginning Balance	$ 0	$ 1,957
Reclassifications to billed receivables	0	(4,457)
Revenues recognized in excess of period billings	0	3,021
Ending Balance	0	521
Deferred Revenue
Beginning Balance	30,752	20,741
Revenues recognized from balances held at the beginning of the period	(12,173)	(3,248)
Revenues deferred from period collections on unfulfilled performance obligations	0	21,398
Revenues recognized from period collections	0	(7,672)
Ending Balance	$ 18,579	$ 31,219

Property, Plant and Mine Development - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment
Depreciation, depletion and amortization	$ 35,822	$ 34,500	$ 104,754	$ 106,964
Property, Plant and Equipment
Property, Plant and Equipment
Depreciation, depletion and amortization	$ 32,700	$ 31,600	$ 95,500	$ 98,200

Asset Retirement Obligations

9 Months Ended

Sep. 30, 2023

Asset Retirement Obligation Disclosure [Abstract]

ASSET RETIREMENT OBLIGATIONS

NOTE J—ASSET RETIREMENT OBLIGATIONS

Mine reclamation or future remediation costs for inactive mines are accrued based on management’s best estimate at the end of each period of the costs expected to be incurred at such site at the expected abandonment date. Such cost estimates include, where applicable, ongoing care, maintenance and monitoring costs. Changes in estimates at inactive mines are reflected in earnings in the period an estimate is revised. Liabilities related to our asset retirement obligations are reflected in other long-term liabilities on our balance sheets. Changes in the asset retirement obligations (in thousands) are as follows:


	Nine Months Ended September 30,
	2023		2022
Beginning balance	$	20,732	$	32,049
Accretion	1,555		1,123
Additions and revisions of estimates	1,698		(3,126)
Payments	(5)		(62)
Ending balance	$	23,980	$	29,984

Equity-Based Compensation - Restricted Stock and Restricted Stock Units Awards (Details) - Restricted Stock and Restricted Stock Units - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Number of Shares
Unvested, beginning balance (in shares)			1,438,386
Granted (in shares)	101,634	11,621	737,239	642,333
Vested (in shares)			(725,767)
Forfeited (in shares)			(121,338)
Unvested, ending balance (in shares)	1,328,520		1,328,520
Grant Date Weighted Average Fair Value
Unvested, beginning balance (in dollars per share)			$ 9.37
Granted (in dollars per share)			12.13
Vested (in dollars per share)			9.03
Forfeited (in dollars per share)			8.70
Unvested, ending balance (in dollars per share)	$ 11.15		$ 11.15

Pension and Post-Retirement Benefits - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) plan	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) plan	Sep. 30, 2022 USD ($)
Pension Plans, Postretirement and Other Employee Benefits
Number of multiemployer defined benefit plans \| plan	3		3
Percentage of contributions to individual multiemployer plan (less than)	5.00%	5.00%	5.00%	5.00%
Company contributions to qualified pension plans	$ 1,900,000	$ 1,700,000	$ 5,900,000	$ 5,200,000
Certain Employees
Pension Plans, Postretirement and Other Employee Benefits
Percentage of contribution over defined benefit plan			4.00%
All Other Eligible Employees
Pension Plans, Postretirement and Other Employee Benefits
Percentage of contribution over defined benefit plan based on eligible earnings (up to)			6.00%
Pension Plans
Pension Plans, Postretirement and Other Employee Benefits
Company's contributions to qualified plans	2,000,000	$ 0	$ 2,000,000	$ 0
Expected contributions to the plans for the 2023 fiscal year	0		0
Post-retirement Medical Plan
Pension Plans, Postretirement and Other Employee Benefits
Expected contributions to the plans for the 2023 fiscal year	$ 1,000,000		$ 1,000,000

Commitments and Contingencies - Narrative (Details)		9 Months Ended
Commitments and Contingencies - Narrative (Details)	May 17, 2017 USD ($)	Sep. 30, 2023 USD ($) claim	Dec. 31, 2022 USD ($)
Loss Contingencies
Purchased reserves	$ 94,400,000
Number of new claims \| claim		0
Surety Bonds
Loss Contingencies
Surety bonds outstanding		$ 42,800,000
Reclamation Bonds
Loss Contingencies
Surety bonds outstanding		38,800,000
Other non-current assets
Loss Contingencies
Third party products claims liability under insurance in other long-term obligations		0	$ 0
Other long-term obligations
Loss Contingencies
Third party products claims liability under insurance in other long-term obligations		$ 700,000	$ 800,000
Pending Litigation
Loss Contingencies
Number of pending claims \| claim		39

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE S— RELATED PARTY TRANSACTIONS There were no related party transactions during the three and nine months ended September 30, 2023 or 2022.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Supplemental Balance Sheet Information

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):


Leases	Classification	September 30, 2023		December 31, 2022
Assets
Operating	Lease right-of-use assets	$	40,395	$	39,088
Finance	Lease right-of-use assets	2,947		3,286
Total leased assets		$	43,342	$	42,374
Liabilities
Current
Operating	Current portion of operating lease liabilities	$	19,490	$	19,773
Finance	Current portion of long-term debt	1,058		1,107
Non-current
Operating	Operating lease liabilities	58,922		64,478
Finance	Long-term debt, net	1,822		2,153
Total lease liabilities		$	81,292	$	87,511

Lease Term and Discount Rate
Weighted average remaining lease term:
Operating		6.1 years		6.4 years
Finance		4.7 years		4.4 years

Weighted average discount rate:
Operating		6.1%		5.7%
Finance		6.2%		5.1%

Schedule of Components of Lease Expense and Supplemental Cash Flow Information

The components of lease expense (in thousands) were as follows:


Lease Costs	Classification	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Operating lease costs(1)	Cost of sales	$	8,498	$	10,925	$	29,193	$	27,844
Operating lease costs(2)	Selling, general and administrative	711		392		2,054		1,193
Total (3)		$	9,209	$	11,317	$	31,247	$	29,037


(1) Included short-term operating lease costs of $5.3 million and $18.7 million for the three and nine months ended September 30, 2023, respectively, and $6.9 million and $16.8 million for the three and nine months ended September 30, 2022, respectively.
(2) Included short-term operating lease costs of $0.4 million and $1.1 million for the three and nine months ended September 30, 2023, respectively, and $0.1 million and $0.3 million for the three and nine months ended September 30, 2022, respectively.
(3) Not included were expenses for finance leases of $0.2 million and $0.6 million for the three and nine months ended September 30, 2023, respectively, and $0.4 million and $1.2 million for the three and nine months ended September 30, 2022, respectively.

Supplemental cash flow information (in thousands) related to leases was as follows:


	Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	19,131	$	17,643
Financing cash flows for finance leases	$	725	$	999

Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	4,354	$	13,579
Finance leases	$	1,166	$	2,097

Schedule of Maturity of Operating Lease Liabilities

Maturities of lease liabilities (in thousands) as of September 30, 2023:


	Operating leases		Finance leases
2023 (remaining three months)	$	6,529	$	272
2024	23,303		1,210
2025	17,146		928
2026	13,066		618
2027	9,327		46
Thereafter	28,815		191
Total lease payments	$	98,186	$	3,265
Less: Interest	17,869		385
Less: Other operating expenses	1,905		—
Total	$	78,412	$	2,880

Schedule of Maturity of Finance Lease Liabilities

Maturities of lease liabilities (in thousands) as of September 30, 2023:


	Operating leases		Finance leases
2023 (remaining three months)	$	6,529	$	272
2024	23,303		1,210
2025	17,146		928
2026	13,066		618
2027	9,327		46
Thereafter	28,815		191
Total lease payments	$	98,186	$	3,265
Less: Interest	17,869		385
Less: Other operating expenses	1,905		—
Total	$	78,412	$	2,880

Segment Reporting

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE T— SEGMENT REPORTING

Our business is organized into two reportable segments, Oil & Gas Proppants and Industrial & Specialty Products, based on end markets. The reportable segments are consistent with how management views the markets that we serve and the financial information reviewed by the chief operating decision maker. We manage our Oil & Gas Proppants and Industrial & Specialty Products businesses as components of an enterprise for which separate information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance.

In the Oil & Gas Proppants segment, we serve the oil and gas recovery market primarily by providing and delivering fracturing sand, or “frac sand,” which is pumped down oil and natural gas wells to prop open rock fissures and increase the flow rate of oil and natural gas from the wells.

The Industrial & Specialty Products segment consists of over 600 product types and materials used in a variety of industries, including container glass, fiberglass, specialty glass, flat glass, building products, fillers and extenders, foundry products, chemicals, recreation products and filtration products.

An operating segment’s performance is primarily evaluated based on segment contribution margin, which excludes selling, general, and administrative costs, depreciation, depletion and amortization, corporate costs, plant capacity expansion expenses, and facility closure costs. We believe that segment contribution margin, as defined above, is an appropriate measure for evaluating the operating performance of our segments. However, segment contribution margin is a non-GAAP measure and should be considered in addition to, not a substitute for, or superior to, net income (loss) or other measures of financial performance prepared in accordance with GAAP. The other accounting policies of each of the two reportable segments are the same as those in Note B - Summary of Significant Accounting Policies to the Consolidated Financial Statements in Item 8 of our Annual Report on Form 10-K for the fiscal year ended December 31, 2022.

The following table presents sales and segment contribution margin (in thousands) for the reportable segments and other operating results not allocated to the reportable segments:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Sales:
Oil & Gas Proppants	$	231,426	$	267,461	$	793,724	$	687,951
Industrial & Specialty Products	135,535		151,352		422,261		424,262
Total sales	366,961		418,813		1,215,985		1,112,213
Segment contribution margin:
Oil & Gas Proppants	82,890		85,295		291,856		207,401
Industrial & Specialty Products	46,347		46,526		140,871		130,275
Total segment contribution margin	129,237		131,821		432,727		337,676
Operating activities excluded from segment cost of sales	(3,233)		(4,528)		(10,605)		(12,748)
Selling, general and administrative	(29,287)		(33,933)		(87,144)		(108,860)
Depreciation, depletion and amortization	(35,822)		(34,500)		(104,754)		(106,964)

Interest expense	(26,039)		(20,174)		(76,087)		(54,777)
Other income, net, including interest income	4,016		3,576		4,161		7,206
Income tax expense	(12,064)		(10,259)		(40,774)		(15,209)
Net income	$	26,808	$	32,003	$	117,524	$	46,324
Less: Net loss attributable to non-controlling interest	(101)		(68)		(292)		(262)
Net income attributable to U.S. Silica Holdings, Inc.	$	26,909	$	32,071	$	117,816	$	46,586

Asset information, including capital expenditures and depreciation, depletion, and amortization, by segment is not included in reports used by management in its monitoring of performance and, therefore, is not reported by segment. At both September 30, 2023 and December 31, 2022, goodwill of $185.6 million has been allocated to these segments with zero allocated to Oil & Gas Proppants and $185.6 million to Industrial & Specialty Products.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Accounts Receivable - Changes in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Allowance for Doubtful Accounts Receivable Roll Forward
Beginning balance, December 31, 2022	$ 5,691
Allowance for credit losses	(27)	$ 378
Write-offs	(60)
Ending balance, September 30, 2023	5,604
Oil & Gas Proppants
Allowance for Doubtful Accounts Receivable Roll Forward
Beginning balance, December 31, 2022	4,028
Allowance for credit losses	0
Write-offs	0
Ending balance, September 30, 2023	4,028
Industrial & Specialty Products
Allowance for Doubtful Accounts Receivable Roll Forward
Beginning balance, December 31, 2022	1,663
Allowance for credit losses	(27)
Write-offs	(60)
Ending balance, September 30, 2023	$ 1,576

Inventories (Tables)

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventories

Inventories (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Supplies	$	65,746	$	54,805
Raw materials and work in process	58,020		47,042
Finished goods	38,870		45,779
Total inventories	$	162,636	$	147,626

Goodwill and Intangible Assets - Carrying Amount of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 138,869	$ 138,650
Accumulated Amortization	(70,059)	(62,781)
Net	68,810	75,869
Total Intangible Assets
Gross Carrying Amount	203,809	203,590
Accumulated Amortization	(70,059)	(62,781)
Net	133,750	140,809
Trade names
Indefinite-lived Intangible Assets
Gross Carrying Amount	64,240	64,240
Other
Indefinite-lived Intangible Assets
Gross Carrying Amount	700	700
Technology and intellectual property
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	71,870	71,651
Accumulated Amortization	(33,666)	(29,990)
Net	38,204	41,661
Total Intangible Assets
Accumulated Amortization	(33,666)	(29,990)
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	66,999	66,999
Accumulated Amortization	(36,393)	(32,791)
Net	30,606	34,208
Total Intangible Assets
Accumulated Amortization	$ (36,393)	$ (32,791)

Accounts Receivable - Narrative (Details)	3 Months Ended		9 Months Ended
Accounts Receivable - Narrative (Details)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Customer Concentration Risk \| Sales \| Ten Largest Customers
Concentration Risk [Line Items]
Concentration risk percentage (as a percent)	47.00%	42.00%	45.00%	40.00%

Commitments and Contingencies - Future Minimum Annual Commitments (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Minimum Purchase Commitments
2023 (remaining three months)	$ 1,891
2024	7,640
2025	6,431
2026	3,844
2027	2,288
Thereafter	7,484
Total future purchase commitments	$ 29,578

Leases - Narrative (Details)	9 Months Ended
Leases - Narrative (Details)	Sep. 30, 2023
Minimum
Lessee, Lease, Description [Line Items]
Remaining term of lease contracts	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining term of lease contracts	20 years

Pension and Post-Retirement Benefits (Tables)

9 Months Ended

Sep. 30, 2023

Retirement Benefits [Abstract]

Schedule of Net Pension and Post-Retirement Benefit Plans

Net pension benefit cost (in thousands) consisted of the following:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Service cost	$	620	$	506	$	1,766	$	1,887
Interest cost	1,578		959		4,075		2,340
Expected return on plan assets	(1,855)		(1,573)		(4,892)		(4,415)
Net amortization and deferral	35		686		30		1,687
Net pension benefit costs	$	378	$	578	$	979	$	1,499

Net post-retirement benefit cost (in thousands) consisted of the following:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Service cost	$	(2)	$	1	$	6	$	13
Interest cost	89		63		249		135
Unrecognized prior service cost	(516)		(516)		(1,547)		(1,547)
Unrecognized net gain	(333)		(154)		(595)		(223)

Net post-retirement benefit income	$	(762)	$	(606)	$	(1,887)	$	(1,622)

Leases

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

LEASES

NOTE P— LEASES

We lease railroad cars, office space, mining property, mining/processing equipment and transportation and other equipment. The majority of our leases have remaining lease terms of approximately one year to 20 years. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. We have lease agreements with lease and non-lease components, the latter of which are generally accounted for separately.

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):


Leases	Classification	September 30, 2023		December 31, 2022
Assets
Operating	Lease right-of-use assets	$	40,395	$	39,088
Finance	Lease right-of-use assets	2,947		3,286
Total leased assets		$	43,342	$	42,374
Liabilities
Current
Operating	Current portion of operating lease liabilities	$	19,490	$	19,773
Finance	Current portion of long-term debt	1,058		1,107
Non-current
Operating	Operating lease liabilities	58,922		64,478
Finance	Long-term debt, net	1,822		2,153
Total lease liabilities		$	81,292	$	87,511

Lease Term and Discount Rate
Weighted average remaining lease term:
Operating		6.1 years		6.4 years
Finance		4.7 years		4.4 years

Weighted average discount rate:
Operating		6.1%		5.7%
Finance		6.2%		5.1%

The components of lease expense (in thousands) were as follows:


Lease Costs	Classification	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Operating lease costs(1)	Cost of sales	$	8,498	$	10,925	$	29,193	$	27,844
Operating lease costs(2)	Selling, general and administrative	711		392		2,054		1,193
Total (3)		$	9,209	$	11,317	$	31,247	$	29,037


(1) Included short-term operating lease costs of $5.3 million and $18.7 million for the three and nine months ended September 30, 2023, respectively, and $6.9 million and $16.8 million for the three and nine months ended September 30, 2022, respectively.
(2) Included short-term operating lease costs of $0.4 million and $1.1 million for the three and nine months ended September 30, 2023, respectively, and $0.1 million and $0.3 million for the three and nine months ended September 30, 2022, respectively.
(3) Not included were expenses for finance leases of $0.2 million and $0.6 million for the three and nine months ended September 30, 2023, respectively, and $0.4 million and $1.2 million for the three and nine months ended September 30, 2022, respectively.

Supplemental cash flow information (in thousands) related to leases was as follows:


	Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	19,131	$	17,643
Financing cash flows for finance leases	$	725	$	999

Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	4,354	$	13,579
Finance leases	$	1,166	$	2,097

Maturities of lease liabilities (in thousands) as of September 30, 2023:


	Operating leases		Finance leases
2023 (remaining three months)	$	6,529	$	272
2024	23,303		1,210
2025	17,146		928
2026	13,066		618
2027	9,327		46
Thereafter	28,815		191
Total lease payments	$	98,186	$	3,265
Less: Interest	17,869		385
Less: Other operating expenses	1,905		—
Total	$	78,412	$	2,880

LEASES

NOTE P— LEASES

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):


Leases	Classification	September 30, 2023		December 31, 2022
Assets
Operating	Lease right-of-use assets	$	40,395	$	39,088
Finance	Lease right-of-use assets	2,947		3,286
Total leased assets		$	43,342	$	42,374
Liabilities
Current
Operating	Current portion of operating lease liabilities	$	19,490	$	19,773
Finance	Current portion of long-term debt	1,058		1,107
Non-current
Operating	Operating lease liabilities	58,922		64,478
Finance	Long-term debt, net	1,822		2,153
Total lease liabilities		$	81,292	$	87,511

Lease Term and Discount Rate
Weighted average remaining lease term:
Operating		6.1 years		6.4 years
Finance		4.7 years		4.4 years

Weighted average discount rate:
Operating		6.1%		5.7%
Finance		6.2%		5.1%

The components of lease expense (in thousands) were as follows:


Lease Costs	Classification	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Operating lease costs(1)	Cost of sales	$	8,498	$	10,925	$	29,193	$	27,844
Operating lease costs(2)	Selling, general and administrative	711		392		2,054		1,193
Total (3)		$	9,209	$	11,317	$	31,247	$	29,037


(1) Included short-term operating lease costs of $5.3 million and $18.7 million for the three and nine months ended September 30, 2023, respectively, and $6.9 million and $16.8 million for the three and nine months ended September 30, 2022, respectively.
(2) Included short-term operating lease costs of $0.4 million and $1.1 million for the three and nine months ended September 30, 2023, respectively, and $0.1 million and $0.3 million for the three and nine months ended September 30, 2022, respectively.
(3) Not included were expenses for finance leases of $0.2 million and $0.6 million for the three and nine months ended September 30, 2023, respectively, and $0.4 million and $1.2 million for the three and nine months ended September 30, 2022, respectively.

Supplemental cash flow information (in thousands) related to leases was as follows:


	Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$	19,131	$	17,643
Financing cash flows for finance leases	$	725	$	999

Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	4,354	$	13,579
Finance leases	$	1,166	$	2,097

Maturities of lease liabilities (in thousands) as of September 30, 2023:


	Operating leases		Finance leases
2023 (remaining three months)	$	6,529	$	272
2024	23,303		1,210
2025	17,146		928
2026	13,066		618
2027	9,327		46
Thereafter	28,815		191
Total lease payments	$	98,186	$	3,265
Less: Interest	17,869		385
Less: Other operating expenses	1,905		—
Total	$	78,412	$	2,880

Revenue (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Sales by Major Source

The following table disaggregates our sales by major source (in thousands):


	Three Months Ended September 30, 2023						Three Months Ended September 30, 2022
Category	Oil & Gas Proppants		Industrial & Specialty Products		Total Sales		Oil & Gas Proppants		Industrial & Specialty Products		Total Sales
Product	$	158,721	$	135,535	$	294,256	$	158,479	$	151,352	$	309,831
Service	72,705		—		72,705		108,982		—		108,982
Total Sales	$	231,426	$	135,535	$	366,961	$	267,461	$	151,352	$	418,813


	Nine Months Ended September 30, 2023						Nine Months Ended September 30, 2022
Category	Oil & Gas Proppants		Industrial & Specialty Products		Total Sales		Oil & Gas Proppants		Industrial & Specialty Products		Total Sales
Product	$	543,178	$	422,261	$	965,439	$	409,128	$	424,262	$	833,390
Service	250,546		—		250,546		278,823		—		278,823
Total Sales	$	793,724	$	422,261	$	1,215,985	$	687,951	$	424,262	$	1,112,213

Schedule of Changes in Contract Assets and Liabilities


	Unbilled Receivables
	September 30, 2023		September 30, 2022
Beginning Balance	$	—	$	1,957
Reclassifications to billed receivables	—		(4,457)
Revenues recognized in excess of period billings	—		3,021
Ending Balance	$	—	$	521


	Deferred Revenue
	September 30, 2023		September 30, 2022
Beginning Balance	$	30,752	$	20,741
Revenues recognized from balances held at the beginning of the period	(12,173)		(3,248)
Revenues deferred from period collections on unfulfilled performance obligations	—		21,398
Revenues recognized from period collections	—		(7,672)
Ending Balance	$	18,579	$	31,219

Schedule of Total Sales, Pre-tax Income and Net Income Related to Foreign Operations

The following table includes information related to our foreign operations (in thousands):


	Three Months Ended September 30, 2023		Three Months Ended September 30, 2022		Nine Months Ended September 30, 2023		Nine Months Ended September 30, 2022
Total Sales	$	21,959	$	28,891	$	77,708	$	83,803
Pre-tax income	$	3,850	$	7,936	$	15,051	$	22,464
Net income	$	3,042	$	6,270	$	11,890	$	17,747

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Sales:
Total sales	$ 366,961	$ 418,813	$ 1,215,985	$ 1,112,213
Cost of sales (excluding depreciation, depletion and amortization):
Total cost of sales (excluding depreciation, depletion and amortization)	240,957	291,520	793,863	787,285
Operating expenses:
Selling, general and administrative	29,287	33,933	87,144	108,860
Depreciation, depletion and amortization	35,822	34,500	104,754	106,964
Total operating expenses	65,109	68,433	191,898	215,824
Operating income	60,895	58,860	230,224	109,104
Other (expense) income:
Interest expense	(26,039)	(20,174)	(76,087)	(54,777)
Other income, net, including interest income	4,016	3,576	4,161	7,206
Total other expense	(22,023)	(16,598)	(71,926)	(47,571)
Income before income taxes	38,872	42,262	158,298	61,533
Income tax expense	(12,064)	(10,259)	(40,774)	(15,209)
Net income	26,808	32,003	117,524	46,324
Less: Net loss attributable to non-controlling interest	(101)	(68)	(292)	(262)
Net income attributable to U.S. Silica Holdings, Inc.	$ 26,909	$ 32,071	$ 117,816	$ 46,586
Earnings per share attributable to U.S. Silica Holdings, Inc.:
Basic (in dollars per share)	$ 0.35	$ 0.42	$ 1.53	$ 0.62
Diluted (in dollars per share)	$ 0.34	$ 0.41	$ 1.50	$ 0.60
Weighted average shares outstanding:
Basic (in shares)	77,125	75,587	76,913	75,446
Diluted (in shares)	78,700	77,770	78,423	77,580
Dividends declared per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Product
Sales:
Total sales	$ 294,256	$ 309,831	$ 965,439	$ 833,390
Cost of sales (excluding depreciation, depletion and amortization):
Total cost of sales (excluding depreciation, depletion and amortization)	192,988	217,424	628,308	590,776
Service
Sales:
Total sales	72,705	108,982	250,546	278,823
Cost of sales (excluding depreciation, depletion and amortization):
Total cost of sales (excluding depreciation, depletion and amortization)	$ 47,969	$ 74,096	$ 165,555	$ 196,509

Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value


	September 30, 2023						December 31, 2022
	Maturity Date	Contract/Notional Amount (MMBtu)	Carrying Amount		Fair Value		Maturity Date	Contract/Notional Amount (MMBtu)	Carrying Amount		Fair Value
Natural Gas - W. Texas (WAHA) - Inside FERC	2023	1,200,000	$	(365)	$	(365)	2023	1,200,000	$	(1,887)	$	(1,887)
Natural Gas - W. Texas (WAHA) - Inside FERC	2024	870,000	$	(879)	$	(879)	2024	870,000	$	(656)	$	(656)
Natural Gas - W. Texas (WAHA) - Inside FERC	2024	750,000	$	109	$	109	N/A	N/A	$	—	$	—
Natural Gas - Henry Hub - NYMEX	2023	300,000	$	(145)	$	(145)	2023	300,000	$	(425)	$	(425)
Natural Gas - Henry Hub - NYMEX	2024	120,000	$	(194)	$	(194)	2024	120,000	$	(85)	$	(85)
Natural Gas - Henry Hub - NYMEX	2025	90,000	$	(75)	$	(75)	2025	90,000	$	(35)	$	(35)

Schedule of Effect of Derivatives Instruments on Combined Statements of Operations and Comprehensive Income

The following table summarizes the effect of derivative instruments (in thousands) on our income statements and our consolidated statements of comprehensive income:


	Nine Months Ended September 30,
	2023		2022
Deferred losses from derivatives in OCI, beginning of period	$	(2,342)	$	—
Gain recognized in OCI from derivative instruments	1,168		—
Deferred losses from derivatives in OCI, end of period	$	(1,174)	$	—

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Operating	$ 40,395	$ 39,088
Finance	2,947	3,286
Total leased assets	$ 43,342	$ 42,374
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Total leased assets	Total leased assets
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Total leased assets	Total leased assets
Current
Operating	$ 19,490	$ 19,773
Finance	$ 1,058	$ 1,107
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of long-term debt	Current portion of long-term debt
Non-current
Operating	$ 58,922	$ 64,478
Finance	1,822	2,153
Total lease liabilities	$ 81,292	$ 87,511
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt, net	Long-term debt, net
Weighted average remaining lease term:
Operating	6 years 1 month 6 days	6 years 4 months 24 days
Finance	4 years 8 months 12 days	4 years 4 months 24 days
Weighted average discount rate:
Operating	6.10%	5.70%
Finance	6.20%	5.10%

Inventories

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

INVENTORIES

NOTE F—INVENTORIES

Inventories (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Supplies	$	65,746	$	54,805
Raw materials and work in process	58,020		47,042
Finished goods	38,870		45,779
Total inventories	$	162,636	$	147,626

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$ 19,131	$ 17,643
Financing cash flows for finance leases	725	999
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	4,354	13,579
Finance leases	$ 1,166	$ 2,097

Accounts Receivable (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Schedule of Accounts Receivable and Allowance for Credit Losses

Accounts receivable (in thousands) consisted of the following:


	September 30, 2023		December 31, 2022
Trade receivables	$	187,110	$	209,683
Less: Allowance for credit losses	(5,604)		(5,691)
Net trade receivables	181,506		203,992
Other receivables	1,928		4,639
Total accounts receivable	$	183,434	$	208,631

The following table reflects the change of the allowance for credit losses (in thousands):


	Oil & Gas Proppants		Industrial & Specialty Products		Total
Beginning balance, December 31, 2022	$	4,028	$	1,663	$	5,691
Allowance for credit losses	—		(27)		(27)
Write-offs	—		(60)		(60)
Ending balance, September 30, 2023	$	4,028	$	1,576	$	5,604

Debt - Contractual Maturities of Term Loan (Details) - Senior Secured Credit Facility - Term Loan - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
2023 (remaining three months)	$ 2,250
2024	9,000
2025	9,000
2026	9,000
2027	9,000
Thereafter	857,063
Total	$ 895,313	$ 1,059,062

Derivative Instruments - Estimated Fair Values of Derivative Instruments (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) MMBTU	Dec. 31, 2022 USD ($) MMBTU
Natural Gas - W. Texas (WAHA) - Inside FERC
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	1,200,000	1,200,000
Carrying Amount	$ (365)	$ (1,887)
Fair Value	$ (365)	$ (1,887)
Natural Gas - W. Texas (WAHA) - Inside FERC
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	870,000	870,000
Carrying Amount	$ (879)	$ (656)
Fair Value	$ (879)	$ (656)
Natural Gas - W. Texas (WAHA) - Inside FERC
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	750,000
Carrying Amount	$ 109
Fair Value	$ 109
Natural Gas - Henry Hub - NYMEX
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	300,000	300,000
Carrying Amount	$ (145)	$ (425)
Fair Value	$ (145)	$ (425)
Natural Gas - Henry Hub - NYMEX
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	120,000	120,000
Carrying Amount	$ (194)	$ (85)
Fair Value	$ (194)	$ (85)
Natural Gas - Henry Hub - NYMEX
Derivative Instruments, Gain (Loss)
Contract/Notional Amount (MMBtu) \| MMBTU	90,000	90,000
Carrying Amount	$ (75)	$ (35)
Fair Value	$ (75)	$ (35)

Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
Trade receivables	$ 187,110	$ 209,683
Less: Allowance for credit losses	(5,604)	(5,691)
Net trade receivables	181,506	203,992
Other receivables	1,928	4,639
Total accounts receivable	$ 183,434	$ 208,631

Revenue - Sales by Major Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total sales	$ 366,961	$ 418,813	$ 1,215,985	$ 1,112,213
Oil & Gas Proppants
Disaggregation of Revenue [Line Items]
Total sales	231,426	267,461	793,724	687,951
Industrial & Specialty Products
Disaggregation of Revenue [Line Items]
Total sales	135,535	151,352	422,261	424,262
Product
Disaggregation of Revenue [Line Items]
Total sales	294,256	309,831	965,439	833,390
Product \| Oil & Gas Proppants
Disaggregation of Revenue [Line Items]
Total sales	158,721	158,479	543,178	409,128
Product \| Industrial & Specialty Products
Disaggregation of Revenue [Line Items]
Total sales	135,535	151,352	422,261	424,262
Service
Disaggregation of Revenue [Line Items]
Total sales	72,705	108,982	250,546	278,823
Service \| Oil & Gas Proppants
Disaggregation of Revenue [Line Items]
Total sales	72,705	108,982	250,546	278,823
Service \| Industrial & Specialty Products
Disaggregation of Revenue [Line Items]
Total sales	$ 0	$ 0	$ 0	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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