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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table presents income tax expense (benefit) by selected jurisdiction for each of the years ended December 31, 2024, December 31, 2023 and December 31, 2022:

			Year Ended
			December 31, 2024						December 31, 2023						December 31, 2022
Current tax expense (benefit):			(U.S. Dollars in thousands)
Ireland			$	657					$	(92)					$	1,132
U.S.			25,847						18,884						(27,808)
Foreign - excluding the U.S. and Ireland			66,733						37,399						32,134
			93,237						56,191						5,458
Deferred tax expense (benefit):
Ireland			163						(235)						(115)
U.S.			(5,916)						(4,562)						(8,916)
Foreign - excluding the U.S. and Ireland			(11,835)						(7,803)						(22,030)
			(17,588)						(12,600)						(31,061)
			$	75,649					$	43,591					$	(25,603)

Schedule of Income before Income Tax, Domestic and Foreign

consisted of the following:

			Year Ended
			December 31, 2024						December 31, 2023						December 31, 2022
			(U.S. Dollars in thousands)
Ireland			$	120					$	(13,119)					$	536
U.S.			37,856						41,798						(20,188)
Foreign - excluding the U.S. and Ireland			201,664						177,248						155,553
			$	239,640					$	205,927					$	135,901

Schedule of Effective Income Tax Rate Reconciliation

The differences between the reported income tax expense (benefit) and income tax expense (benefit) computed at the Irish statutory income tax rate of 12.5%, the trading income tax rate of the Company’s country of domicile, for the years ended December 31, 2024, December 31, 2023 and December 31, 2022, are explained in the following reconciliation:

			Year Ended
			December 31, 2024						December 31, 2023						December 31, 2022
			(U.S. Dollars in thousands)
Expense (benefit) computed at the Irish statutory rate of 12.5%			$	29,955					$	25,741					$	16,987
Effects of:
Foreign income taxed at different rates			35,969						26,471						3,057
Nondeductible goodwill impairment			4,526						—						—
Foreign currency remeasurement effects			(2,512)						(7,632)						(2,564)
Change in valuation allowances			(7,961)						(15,366)						5,183
Expenses not deductible for income tax purposes			7,289						3,393						2,669
Income not taxable			(1,179)						(1,962)						(4,238)
Interest expense not deductible for income tax purposes			830						—						1,659
Changes in unrecognized tax benefits, net of indirect effects			5,123						(2,349)						(37,763)
Recognition of deferred tax assets in respect of prior periods			—						—						(4,523)
Changes in estimates made in respect of prior periods			3,609						15,307						(6,054)
Other items			—						(12)						(16)
Income tax expense (benefit)			$	75,649					$	43,591					$	(25,603)

Schedule Of Deferred Tax

Deferred tax (benefit) recognized directly in other comprehensive income (loss) was as follows:

			Year Ended
			December 31, 2024						December 31, 2023						December 31, 2022
			(U.S. Dollars in thousands)
Pension and postretirement benefits			$	(4,527)					$	(3,549)					$	(4,847)
Derivatives			(578)						(5,213)						(10,598)
Equity method investments			—						138						(138)
Total deferred tax expense recognized in other comprehensive income (loss)			$	(5,105)					$	(8,624)					$	(15,583)

Schedule of Deferred Tax Assets and Liabilities

The following table provides details of the principal components of our deferred tax assets and liabilities as of December 31, 2024 and December 31, 2023:

			December 31, 2024						December 31, 2023
Deferred tax assets:			(U.S. Dollars in thousands)
Other intangible assets			$	1,154					$	1,567
Property, plant and equipment			37,652						41,788
Operating leases			47,586						55,853
Accounts payable and accrued liabilities			30,503						21,356
Pension and postretirement benefits			27,222						26,186
Operating loss carry-forwards			121,788						116,937
Tax credit carry-forwards			1,904						1,697
Investments in unconsolidated affiliates			980						1,416
Other			18,817						19,971
Total deferred tax assets			287,606						286,771
Valuation allowances			(64,424)						(75,462)
Offset against deferred tax liabilities			(140,698)						(144,824)
Total deferred tax assets, net			$	82,484					$	66,485
Deferred tax liabilities:
Other intangible assets			$	6,692					$	14,580
DOLE brand			76,570						76,570
Property, plant and equipment			71,600						74,326
Operating lease right-of-use assets			46,997						54,698
Accounts payable and accrued liabilities			4,294						3,215
Pension and postretirement benefits			5,923						7,226
Investments in unconsolidated affiliates			152						714
Other			8,068						6,148
Total deferred tax liabilities			220,296						237,477
Offset against deferred tax assets			(140,698)						(144,824)
Total deferred tax liabilities, net			$	79,598					$	92,653

Summary of Operating Loss Carryforwards

As of December 31, 2024, Dole had approximately $1.0 billion of operating loss carryforwards expiring as follows:

			Ireland						U.S.						Foreign (excluding U.S. and Ireland)						Total
			(U.S. Dollars in thousands)
2025			$	—					$	34,384					$	10					$	34,394
2026			—						19,340						—						19,340
2027			—						26,295						1,516						27,811
2028			—						23,167						2,890						26,057
2029			—						27,300						10,001						37,301
2030-2045			—						441,087						4,370						445,457
Indefinite			41,666						276,522						109,387						427,575
Total			$	41,666					$	848,095					$	128,174					$	1,017,935

Summary of Valuation Allowance

The following table presents the movement in the valuation allowance for the years ended December 31, 2024, December 31, 2023 and December 31, 2022:

						Amount
						(U.S. Dollars in thousands)
Balance as of December 31, 2021						$	87,966
Changes on acquisition/disposal						(723)
Increase recognized in the income statement						7,675
Decrease recognized in the income statement						(2,492)
Changes in other comprehensive income						(234)
Translation adjustments						(1,247)
Balance as of December 31, 2022						90,945
Increase recognized in the income statement						8,036
Decrease recognized in the income statement						(23,402)
Translation adjustments						(117)
Balance as of December 31, 2023						75,462
Increase recognized in the income statement						1,156
Decrease recognized in the income statement						(9,117)
Translation adjustments						(3,077)
Balance as of December 31, 2024						$	64,424

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits (excluding interest and penalties) is as follows:

						Amount
						(U.S. Dollars in thousands)
Balance as of December 31, 2021						$	48,081
Settlements						(1,047)
Decreases due to lapse of statute of limitations						(35,694)
Translation adjustments						(607)
Balance as of December 31, 2022						10,733
Decreases due to lapse of statute of limitations						(2,952)
Translation adjustments						212
Balance as of December 31, 2023						7,993
Increases due to tax positions taken in the current year						5,488
Decreases due to lapse of statute of limitations						(2,992)
Translation adjustments						(267)
Balance as of December 31, 2024						$	10,222

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