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Industry Segments | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
Industry Segments | Industry Segments Ascent Industries Co. has one reportable segment: Specialty Chemicals. The Specialty Chemicals segment includes the operating results of the Company’s plants involved in the production of specialty chemicals and produces critical ingredients and process aids for the oil & gas, household, industrial and institutional ("HII"), personal care, coatings, adhesives, sealants and elastomers (CASE), pulp and paper, textile, automotive, agricultural, water treatment, construction and other industries. The chief executive officer, who is also the chief operating decision maker (CODM), evaluates performance and determines resource allocations based on a number of factors, the primary measures being gross margin and segment net income (loss). The accounting principles applied at the operating segment level are the same as those applied at the consolidated financial statement level. The significant expense categories and amounts below align with the segment-level information that is regularly provided to the CODM. Intersegment sales and transfers are eliminated at the corporate consolidation level. The following tables summarize certain information regarding segments of the Company's continuing operations:
|  | Year Ended December 31, 2025
(in thousands) |  | Specialty Chemicals |  |  |  | Corporate & Other 1 |  | Continuing Operations
Net sales |  | $ | 74,942 |  |  |  |  | $ | — |  |  | $ | 74,942 |
Cost of goods sold - material |  | 34,068 |  |  |  |  | — |  |  | 34,068 |
Cost of goods sold - other 2 |  | 20,350 |  |  |  |  | — |  |  | 20,350 |
Depreciation |  | 3,312 |  |  |  |  | — |  |  | 3,312 |
Gross profit |  | 17,212 |  |  |  |  | — |  |  | 17,212 |
Research and development |  | — |  |  |  |  | 71 |  |  | 71 |
Selling, general and administrative expense 3 |  | 12,590 |  |  |  |  | 10,371 |  |  | 22,961 |
Depreciation & amortization |  | 779 |  |  |  |  | 353 |  |  | 1,132 |
Acquisition costs and other |  | 92 |  |  |  |  | 639 |  |  | 731 |
Asset impairments |  | — |  |  |  |  | 1,622 |  |  | 1,622 |
Gain on lease modification |  | — |  |  |  |  | (2,278) |  |  | (2,278) |
Interest (income) expense, net |  | 52 |  |  |  |  | (764) |  |  | (712) |
Income taxes |  | — |  |  |  |  | 22 |  |  | 22 |
Other (income) expense, net |  | (1) |  |  |  |  | (752) |  |  | (753) |
Net income (loss) |  | $ | 3,700 |  |  |  |  | $ | (9,284) |  |  | $ | (5,584) |
Identifiable assets |  | $ | 37,303 |  |  |  |  | $ | 74,634 |  |  | $ | 111,937 |
Capital expenditures |  | $ | 1,385 |  |  |  |  | $ | 159 |  |  | $ | 1,544 |
Geographic sales 4 |  |  |  |  |  |  |  |
United States |  | $ | 70,495 |  |  |  |  | $ | — |  |  | $ | 70,495 |
Mexico |  | 1,186 |  |  |  |  | — |  | 1,186 |
Canada |  | 785 |  |  |  |  | — |  | 785 |
Honduras |  | 711 |  |  |  |  | — |  | 711 |
Colombia |  | 627 |  |  |  |  | — |  | 627 |
The Netherlands |  | 597 |  |  |  |  | — |  | 597 |
Costa Rica |  | 266 |  |  |  |  | — |  | 266 |
Japan |  | 90 |  |  |  |  | — |  | 90 |
Guatemala |  | 53 |  |  |  |  | — |  | 53 |
Singapore |  | 44 |  |  |  |  | — |  | 44 |
Bahamas |  | 37 |  |  |  |  | — |  | 37 |
Taiwan |  | 31 |  |  |  |  | — |  | 31 |
Thailand |  | $ | 20 |  |  |  |  | $ | — |  |  | $ | 20 |
1 Other includes corporate overhead expenses and ongoing expenses for properties under the Master Lease not assigned to a segment in which the Company is the responsible party. 2 Cost of good sold - other includes manufacturing labor and overhead expenses, repair and maintenance expense, shipping expense, scrap and shrinkage expense, and other operational manufacturing overhead expenses. 3 Selling, general and administrative expenses include sales and administrative salaries, wages and benefits and overhead expenses, professional fees, corporate overhead allocation expense and other administrative overhead expenses. 4 Geographic sales are attributed to countries based on the location of the customer.
|  | Year Ended December 31, 2024
(in thousands) |  | Specialty Chemicals |  |  |  | Corporate & Other 1 |  | Continuing Operations
Net sales |  | $ | 80,763 |  |  |  |  | $ | — |  |  | $ | 80,763 |
Cost of goods sold - material |  | 40,903 |  |  |  |  | — |  |  | 40,903 |
Cost of goods sold - other 2 |  | 25,040 |  |  |  |  | 485 |  |  | 25,525 |
Depreciation |  | 3,631 |  |  |  |  | 12 |  |  | 3,643 |
Gross profit |  | 11,189 |  |  |  |  | (497) |  |  | 10,692 |
Selling, general and administrative expense 3 |  | 8,672 |  |  |  |  | 11,185 |  |  | 19,857 |
Depreciation & amortization |  | 874 |  |  |  |  | 168 |  |  | 1,042 |
Acquisition costs and other |  | 476 |  |  |  |  | 186 |  |  | 662 |
Gain on lease modification |  | — |  |  |  |  | (67) |  |  | (67) |
Interest expense, net |  | 75 |  |  |  |  | 342 |  |  | 417 |
Income taxes |  | — |  |  |  |  | 1,806 |  |  | 1,806 |
Other (income) expense, net |  | (1) |  |  |  |  | (447) |  |  | (448) |
Net income (loss) |  | $ | 1,093 |  |  |  |  | $ | (13,670) |  |  | $ | (12,577) |
Identifiable assets |  | $ | 38,928 |  |  |  |  | $ | 46,298 |  |  | $ | 85,226 |
Capital expenditures |  | $ | 1,120 |  |  |  |  | $ | — |  |  | $ | 1,120 |
Geographic sales |  |  |  |  |  |  |  |
United States |  | $ | 75,564 |  |  |  |  | $ | — |  |  | $ | 75,564 |
Mexico |  | 1,880 |  |  |  |  | — |  |  | 1,880 |
Canada |  | 1,750 |  |  |  |  | — |  |  | 1,750 |
Honduras |  | 1,212 |  |  |  |  | — |  |  | 1,212 |
Costa Rica |  | 194 |  |  |  |  | — |  |  | 194 |
Argentina |  | 47 |  |  |  |  | — |  |  | 47 |
Singapore |  | 44 |  |  |  |  | — |  |  | 44 |
Taiwan |  | 30 |  |  |  |  | — |  |  | 30 |
Guatemala |  | 22 |  |  |  |  | — |  |  | 22 |
Brazil |  | 11 |  |  |  |  | — |  |  | 11 |
Other |  | $ | 9 |  |  |  |  | $ | — |  |  | $ | 9 |
1 Other includes corporate overhead expenses and ongoing expenses for properties under the Master Lease not assigned to a segment in which the Company is the responsible party. 2 Cost of good sold - other includes manufacturing labor and overhead expenses, repair and maintenance expense, shipping expense, scrap and shrinkage expense, and other operational manufacturing overhead expenses. 3 Selling, general and administrative expenses include sales and administrative salaries, wages and benefits and overhead expenses, professional fees, corporate overhead allocation expense and other administrative overhead expenses. 4 Geographic sales are attributed to countries based on the location of the customer.

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