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Benefit Plans And Obligations For Termination Indemnity (Tables) | 12 Months Ended
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Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items] |
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements | The following table sets forth the Plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024:
| December 31, 2025 |  | December 31, 2024
Changes in benefit obligation: |  |  |
Benefit obligation at beginning of year | $ | 510,130 |  |  | $ | 566,786 |
Service cost | 1,950 |  |  | 10,200 |
Interest cost | 25,851 |  |  | 24,605 |
Exchange rate differences | 31,286 |  |  | (251) |
Actuarial gain | (16,342) |  |  | (56,174) |
Benefits paid | (30,555) |  |  | (35,036) |
Effect of settlement commitment | (273,937) |  |  | — |
Benefit obligation at end of year | $ | 248,383 |  |  | $ | 510,130 |
Changes in the Plans’ assets: |  |  |
Fair value of Plans’ assets at beginning of year | $ | 301,816 |  |  | $ | 290,008 |
Benefit assets related to acquired companies | — |  |  | 203 |
Actual return on Plans’ assets (net of expenses) | 27,116 |  |  | 21,287 |
Employer contribution | 1,184 |  |  | 6,719 |
Benefits paid | (18,537) |  |  | (16,401) |
Exchange rate differences | 1,195 |  |  | — |
Assets transferred to defined contribution plan | (30,526) |  |  | — |
Effect of settlement commitment | (273,937) |  |  | — |
Fair value of Plans’ assets at end of year | $ | 8,311 |  |  | $ | 301,816 |
Accrued benefit cost, end of year: |  |  |
Funded (unfunded) status | $ | (240,074) |  |  | $ | (208,316) |
Unrecognized net actuarial loss | (68,944) |  |  | (117,865) |
| $ | (309,018) |  |  | $ | (326,181) |
Amount recognized in the statement of financial position: |  |  |
Accrued benefit liability, current | $ | (35,273) |  |  | $ | (38,200) |
Accrued benefit liability, non-current | (204,801) |  |  | (170,116) |
Accumulated other comprehensive income, pre-tax | (68,944) |  |  | (117,865) |
| $ | (309,018) |  |  | $ | (326,181) |
Components Of Net Periodic Pension Cost |
| Year ended December 31, 2025 |  | Year ended December 31, 2024 |  | Year ended December 31, 2023
Components of the Plans’ net periodic pension cost: |  |  |  |  |
Service cost | $ | 1,950 |  |  | $ | 10,200 |  |  | $ | 5,578 |
Interest cost | 25,851 |  |  | 24,605 |  |  | 29,429 |
Expected return on Plans’ assets | (21,330) |  |  | (17,742) |  |  | (17,825) |
Amortization of prior service cost | — |  |  | — |  |  | (1,246) |
Recognition of net actuarial gain | (27,591) |  |  | (30,343) |  |  | (5,098) |
Total net periodic benefit cost | $ | (21,120) |  |  | $ | (13,280) |  |  | $ | 10,838 |
Additional information |  |  |  |  |
Accumulated benefit obligation | $ | 248,382 |  |  | $ | 510,130 |  |  | $ | 561,350 |
Weighted Average Assumptions |
| December 31, 2025 |  | December 31, 2024
Weighted average assumptions: |  |  |
Discount rate as of December 31 | 4.4 | % |  | 5.4 | %
Expected long-term rate of return on Plans’ assets | — | % |  | 7.0 | %
Rate of compensation increase | 3.5 | % |  | 1.5 | %
Asset Allocation By Category | Asset allocation by category as of December 31:
| 2025 |  | 2024
Asset category: |  |  |
Equity Securities | 46.0 | % |  | 49.2 | %
Debt Securities | 54.0 | % |  | 48.4 | %
Other | — | % |  | 2.4 | %
Total | 100.0 | % |  | 100.0 | %
Target Asset Allocation For The Plan | The investment policy of ESA is directed toward a broad range of securities. The diversified portfolio seeks to maximize investment return while minimizing the risk levels associated with investing. The investment policy is structured to consider the Plans' obligations and the expected timing of benefit payments. The target asset allocation for the Plans' years presented is as follows:
| 2025 |  | 2024
Asset category: |  |  |
Equity Securities | 46.0 | % |  | 53.0 | %
Debt Securities | 54.0 | % |  | 46.0 | %
Other | — | % |  | 1.0 | %
Total | 100.0 | % |  | 100.0 | %
Fair Value Of The Asset Values By Category | The fair value of the asset values by category at December 31, 2025, was as follows:
| Total |  | Quoted prices in active markets for identical assets (level 1) |  | Significant observable inputs (level 2) |  | Significant unobservable inputs (level 3)
Asset category |  |  |  |  |  |  |
Cash | $ | 4,453 |  |  | $ | 4,453 |  |  | — |  |  | — |
Cash equivalents: |  |  |  |  |  |  |
Money market funds (a) | 3,858 |  |  | 3,858 |  |  | — |  |  | — |
Mutual funds (d) |  |  |  |  |  |  | — |
Total | $ | 8,311 |  |  | $ | 8,311 |  |  | $ | — |  |  | $ | — |
(a) This category includes highly liquid daily traded cash-like vehicles. (b) This category invests in highly liquid mutual funds representing a diverse offering of debt issuance. (c) This category represents common stocks of companies domiciled outside of the U.S.; they can be represented by ordinary shares or American Depository Receipts (ADRs). (d) This category represents mutual funds investing principally in a variety of equity assets.
Effect Of A 1% Change In The Health Care Cost Trend Rate | The effect of a 1% change in the health care cost trend rate at December 31, 2025 was as follows:
| 1% increase |  | 1% decrease
Net periodic benefit cost | $ | 17 |  |  | $ | (15) |
Benefit obligation | $ | 115 |  |  | $ | (104) |
Retiree Medical Plan |
Defined Benefit Plan Disclosure [Line Items] |
Plans' Funded Status And Amounts Recognized In The Consolidated Financial Statements | The following table sets forth the retiree medical plans’ funded status and amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024:
| December 31, 2025 |  | December 31, 2024
Change in benefit obligation: |  |  |
Benefit obligation at beginning of period | $ | 1,239 |  |  | $ | 1,231 |
Service cost | 109 |  |  | 128 |
Interest cost | 66 |  |  | 58 |
Actuarial (gain) loss | 88 |  |  | (148) |
Employee contribution | 5 |  |  | 9 |
Benefits paid | (23) |  |  | (39) |
Benefit obligation at end of period | $ | 1,484 |  |  | $ | 1,239 |
Change in plan assets: |  |  |
Employer contribution | $ | 19 |  |  | $ | 31 |
Employee contribution | 4 |  |  | 8 |
Benefits paid | (23) |  |  | (39) |
Fair value of Plan assets at end of period | $ | — |  |  | $ | — |
| Year ended December 31, 2025 |  | Year ended December 31, 2024
Accrued benefit cost, end of period: |  |  |
Funded (unfunded) status | $ | (1,484) |  |  | $ | (1,238) |
Unrecognized net actuarial gain | (1,380) |  |  | (1,626) |
Accrued benefit cost, end of period | $ | (2,864) |  |  | $ | (2,864) |
Amounts recognized in the statement of financial position: |  |  |
Accrued benefit liability, current | $ | (109) |  |  | $ | (61) |
Accrued benefit liability, non-current | (1,375) |  |  | (1,177) |
Accumulated other comprehensive gain, pretax | (1,380) |  |  | (1,626) |
Net amount recognized | $ | (2,864) |  |  | $ | (2,864) |
Components of net periodic pension cost (for period): | Year ended December 31, 2025 |  | Year ended December 31, 2024
Service cost | $ | 109 |  |  | $ | 128 |
Interest cost | 66 |  |  | 58 |
Amortization of net actuarial gain | (157) |  |  | (138) |
Total net periodic benefit cost | $ | 18 |  |  | $ | 48 |
Note 17 - BENEFIT PLANS AND OBLIGATIONS FOR TERMINATION INDEMNITY (Cont.) 2. Retiree Medical Plan (Cont.)
Assumptions as of end of period: | Year ended December 31, 2025 |  | Year ended December 31, 2024
Discount rate | 5.10 | % |  | 5.50 | %
Health care cost trend rate assumed for next year | 7.00 | % |  | 6.50 | %
Ultimate health care cost trend rate | 4.00 | % |  | 4.00 | %

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