Martin Midstream Partners (MMLP) 10-Q 25 Apr 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	Apr. 25, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	000-50056
Entity Registrant Name	MARTIN MIDSTREAM PARTNERS L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	05-0527861
Entity Address, Address Line One	4200 Stone Road
Entity Address, City or Town	Kilgore
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75662
City Area Code	903
Local Phone Number	983-6200
Title of each class	Common Units representing limited partnership interests
Trading Symbol(s)	MMLP
Name of each exchange on which registered	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		38,914,806
Entity Central Index Key	0001176334
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED AND CONDENSED BALA

CONSOLIDATED AND CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash	$ 57	$ 45
Accounts and other receivables, less allowance for doubtful accounts of $496 and $496, respectively	73,063	79,641
Inventories	76,617	109,798
Due from affiliates	3,982	8,010
Other current assets	8,153	13,633
Total current assets	161,872	211,127
Property, plant and equipment, at cost	897,140	903,535
Accumulated depreciation	(585,860)	(584,245)
Property, plant and equipment, net	311,280	319,290
Goodwill	16,671	16,671
Right-of-use assets	37,560	34,963
Deferred income taxes, net	13,209	14,386
Other assets, net	2,283	2,414
Total assets	542,875	598,851
Liabilities and Partners’ Capital (Deficit)
Current installments of long-term debt and finance lease obligations	3	9
Trade and other accounts payable	66,047	68,198
Product exchange payables	136	32
Due to affiliates	6,271	8,947
Income taxes payable	1,097	665
Other accrued liabilities	22,110	33,074
Total current liabilities	95,664	110,925
Long-term debt, net	475,237	512,871
Operating lease liabilities	27,801	26,268
Other long-term obligations	8,850	8,232
Total liabilities	607,552	658,296
Commitments and contingencies
Partners’ capital (deficit)	(64,677)	(59,445)
Total partners’ capital (deficit)	(64,677)	(59,445)
Total liabilities and partners' capital (deficit)	$ 542,875	$ 598,851

CONSOLIDATED AND CONDENSED BA_2

CONSOLIDATED AND CONDENSED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 496	$ 496

CONSOLIDATED AND CONDENSED STAT

CONSOLIDATED AND CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Revenues:
Revenues		$ 244,529	$ 279,201
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		139,818	171,582
Expenses:
Operating expenses	[1]	62,745	56,495
Selling, general and administrative	[1]	11,172	11,203
Depreciation and amortization		12,901	14,486
Total costs and expenses		226,636	253,766
Other operating income (loss), net		(388)	14
Operating income (loss)		17,505	25,449
Other income (expense):
Interest expense, net		(15,657)	(12,429)
Loss on extinguishment of debt		(5,121)	0
Other, net		22	(1)
Total other expense		(20,756)	(12,430)
Net income (loss) before taxes		(3,251)	13,019
Income tax expense		(1,835)	(1,541)
Net income (loss)		(5,086)	11,478
Less general partner's interest in net (income) loss		102	(229)
Less (income) loss allocable to unvested restricted units		16	(30)
Limited partners' interest in net income (loss)		$ (4,968)	$ 11,219
Net income (loss) per unit attributable to limited partners - basic (in dollars per share)		$ (0.13)	$ 0.29
Net income (loss) per unit attributable to limited partners - diluted (in dollars per share)		$ (0.13)	$ 0.29
Weighted average limited partner units - basic (in shares)		38,769,794	38,722,246
Weighted average limited partner units - diluted (in shares)		38,769,794	38,738,843
Terminalling and storage
Revenues:
Revenues	[1]	$ 20,858	$ 19,397
Transportation
Revenues:
Revenues	[1]	55,723	46,710
Sulfur services
Revenues:
Revenues		3,358	3,084
Product sales
Revenues:
Revenues	[1]	164,590	210,010
Specialty products
Revenues:
Revenues	[1]	132,269	153,971
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	117,995	133,792
Sulfur services
Revenues:
Revenues	[1]	32,321	56,039
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	21,817	37,785
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	$ 6	$ 5
[1]Related Party Transactions Included Above Three Months Ended March 31, 2023 2022 Revenues:* Terminalling and storage $ 17,502 $ 16,204 Transportation 5,511 6,288 Product Sales 925 321 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 9,510 9,646 Sulfur services 2,708 2,676 Terminalling and storage 6 5 Expenses: Operating expenses 23,827 21,380 Selling, general and administrative 8,516 8,808

CONSOLIDATED AND CONDENSED ST_2

CONSOLIDATED AND CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - Related Party Transactions (Parentheticals) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Revenues:
Revenues		$ 244,529	$ 279,201
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		139,818	171,582
Expenses:
Operating expenses		23,827	21,380
Selling, general and administrative		8,516	8,808
Terminalling and storage
Revenues:
Revenues	[1]	20,858	19,397
Transportation
Revenues:
Revenues	[1]	55,723	46,710
Product Sales
Revenues:
Revenues	[1]	164,590	210,010
Specialty products
Revenues:
Revenues	[1]	132,269	153,971
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	117,995	133,792
Sulfur services
Revenues:
Revenues	[1]	32,321	56,039
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	21,817	37,785
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	6	5
Related Party
Expenses:
Operating expenses		23,827	21,380
Related Party | Terminalling and storage
Revenues:
Revenues		17,502	16,204
Expenses:
Operating expenses		4,763	4,872
Related Party | Transportation
Revenues:
Revenues		5,511	6,288
Expenses:
Operating expenses		18,064	15,263
Related Party | Product Sales
Revenues:
Revenues		925	321
Related Party | Specialty products
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		9,510	9,646
Related Party | Sulfur services
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		2,708	2,676
Expenses:
Operating expenses		1,000	1,245
Related Party | Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		$ 6	$ 5
[1]Related Party Transactions Included Above Three Months Ended March 31, 2023 2022 Revenues:* Terminalling and storage $ 17,502 $ 16,204 Transportation 5,511 6,288 Product Sales 925 321 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 9,510 9,646 Sulfur services 2,708 2,676 Terminalling and storage 6 5 Expenses: Operating expenses 23,827 21,380 Selling, general and administrative 8,516 8,808

CONSOLIDATED AND CONDENSED ST_3

CONSOLIDATED AND CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (5,086)	$ 11,478
Changes in fair values of commodity cash flow hedges	0	(440)
Comprehensive income (loss)	$ (5,086)	$ 11,038

CONSOLIDATED AND CONDENSED ST_4

CONSOLIDATED AND CONDENSED STATEMENTS OF CAPITAL (DEFICIT) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Increase (Decrease) in Partners' Capital
Beginning balance	$ (59,445)	$ (48,037)
Net income (loss)	(5,086)	11,478
Cash distributions	(198)	(198)
Unit-based compensation	52	34
Gain reclassified from AOCI into income on commodity cash flow hedges		(816)
Loss recognized in AOCI on commodity cash flow hedges	0	(440)
Ending balance	(64,677)	(37,979)
Common Limited | Common
Increase (Decrease) in Partners' Capital
Beginning balance	$ (61,110)	$ (50,741)
Beginning balance (in shares)	38,850,750	38,802,750
Net income (loss)	$ (4,984)	$ 11,249
Issuance of restricted units (in shares)	64,056	34,200
Cash distributions	$ (194)	$ (194)
Unit-based compensation	52	34
Ending balance	$ (66,236)	$ (39,652)
Ending balance (in shares)	38,914,806	38,836,950
General Partner Amount
Increase (Decrease) in Partners' Capital
Beginning balance	$ 1,665	$ 1,888
Net income (loss)	(102)	229
Cash distributions	(4)	(4)
Ending balance	1,559	2,113
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Partners' Capital
Beginning balance	0	816
Gain reclassified from AOCI into income on commodity cash flow hedges		(816)
Loss recognized in AOCI on commodity cash flow hedges		(440)
Ending balance	$ 0	$ (440)

CONSOLIDATED AND CONDENSED ST_5

CONSOLIDATED AND CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ (5,086)	$ 11,478
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	12,901	14,486
Amortization of deferred debt issuance costs	1,675	783
Amortization of debt discount	400	0
Deferred income tax expense	1,177	921
(Gain) loss on sale of property, plant and equipment, net	388	(14)
Loss on extinguishment of debt	5,121	0
Derivative income	0	(816)
Net cash paid for commodity derivatives	0	(615)
Non cash unit-based compensation	52	34
Change in current assets and liabilities, excluding effects of acquisitions and dispositions:
Accounts and other receivables	6,578	136
Inventories	33,181	7,842
Due from affiliates	4,028	(6,516)
Other current assets	4,595	2,434
Trade and other accounts payable	(2,016)	8,650
Product exchange payables	104	(721)
Due to affiliates	(2,676)	1,576
Income taxes payable	432	540
Other accrued liabilities	(11,818)	(11,002)
Change in other non-current assets and liabilities	228	(821)
Net cash provided by operating activities	49,264	28,375
Cash flows from investing activities:
Payments for property, plant and equipment	(7,527)	(10,216)
Payments for plant turnaround costs	(229)	(1,435)
Proceeds from sale of property, plant and equipment	3,538	297
Net cash used in investing activities	(4,218)	(11,354)
Cash flows from financing activities:
Payments of long-term debt	(462,698)	(120,000)
Payments under finance lease obligations	(6)	(59)
Proceeds from long-term debt	431,490	103,500
Payment of debt issuance costs	(13,622)	(4)
Cash distributions paid	(198)	(198)
Net cash used in financing activities	(45,034)	(16,761)
Net increase in cash	12	260
Cash at beginning of period	45	52
Cash at end of period	57	312
Non-cash additions to property, plant and equipment	$ 1,813	$ 1,514

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	NATURE OF OPERATIONS AND BASIS OF PRESENTATION Martin Midstream Partners L.P. (the "Partnership") is a publicly traded limited partnership with a diverse set of operations focused primarily in the Gulf Coast region of the United States ("U.S."). Its four primary business lines include: terminalling, processing, and storage services for petroleum products and by-products including the refining of naphthenic crude oil; land and marine transportation services for petroleum products and by-products, chemicals, and specialty products; sulfur and sulfur-based products processing, manufacturing, marketing and distribution; and specialty products, including natural gas liquids, marketing, distribution, and transportation services. The Partnership’s unaudited consolidated and condensed financial statements have been prepared in accordance with the requirements of Form 10-Q and U.S. Generally Accepted Accounting Principles ("U.S. GAAP") for interim financial reporting. Accordingly, these financial statements have been condensed and do not include all of the information and footnotes required by U.S. GAAP for annual audited financial statements of the type contained in the Partnership’s annual reports on Form 10-K. In the opinion of the management of the Partnership’s general partner, all adjustments and elimination of significant intercompany balances necessary for a fair presentation of the Partnership’s financial position, results of operations, and cash flows for the periods shown have been made. All such adjustments are of a normal recurring nature. Results for such interim periods are not necessarily indicative of the results of operations for the full year. These financial statements should be read in conjunction with the Partnership’s audited consolidated financial statements and notes thereto included in the Partnership’s annual report on Form 10-K for the year ended December 31, 2022, filed with the SEC on March 2, 2023. Management has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated and condensed financial statements in conformity with U.S. GAAP. Actual results could differ from those estimates.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTSThere were no new accounting pronouncements applicable to the Partnership during the three months ended March 31, 2023.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE The following table disaggregates our revenue by major source: Three Months Ended March 31, 2023 2022 Terminalling and storage segment Throughput and storage $ 20,858 $ 19,397 $ 20,858 $ 19,397 Transportation segment Land transportation $ 42,230 $ 35,505 Inland transportation 12,078 9,419 Offshore transportation 1,415 1,786 $ 55,723 $ 46,710 Sulfur services segment Sulfur product sales $ 6,276 $ 10,069 Fertilizer product sales 26,045 45,970 Sulfur services 3,358 3,084 $ 35,679 $ 59,123 Specialty products segment Natural gas liquids product sales $ 98,222 $ 120,406 Lubricant product sales 34,047 33,565 $ 132,269 $ 153,971 Revenue is measured based on a consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties where the Partnership is acting as an agent. The Partnership recognizes revenue when the Partnership satisfies a performance obligation, which typically occurs when the Partnership transfers control over a product to a customer or as the Partnership delivers a service. The following is a description of the principal activities - separated by reportable segments - from which the Partnership generates revenue. Terminalling and Storage Segment Revenue is recognized for storage contracts based on the contracted monthly tank fixed fee. For throughput contracts, revenue is recognized based on the volume moved through the Partnership’s terminals at the contracted rate. For the Partnership’s tolling agreement, revenue is recognized based on the contracted monthly reservation fee and throughput volumes moved through the facility. Throughput and storage revenue in the table above includes non-cancelable revenue arrangements that are under the scope of ASC 842, whereby the Partnership has committed certain Terminalling and Storage assets in exchange for a minimum fee. Specialty Products Segment Natural Gas Liquids ("NGL") revenue is recognized when title is transferred, which is generally when the product is delivered by truck, rail, or pipeline to the Partnership's NGL customers or when the customer picks up the product from our facilities. When lubricants are sold by truck or rail, revenue is recognized when title is transferred, which is generally when the product leaves the Partnership's facility, depending on the specific terms of the contract. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Sulfur Services Segment Revenue from sulfur and fertilizer product sales is recognized when the customer takes title to the product. Delivery of product is invoiced as the transaction occurs and is generally paid within a month. Revenue from sulfur services is recognized as services are performed during each monthly period. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Transportation Segment Revenue related to land transportation is recognized for line hauls based on a mileage rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. Revenue related to marine transportation is recognized for time charters based on a per day rate. For contracted trips, revenue is recognized upon completion of the particular trip. The performance of the service is invoiced as the transaction occurs and is generally paid within a month. The table below includes estimated minimum revenue expected to be recognized in the future related to performance obligations that are unsatisfied at the end of the reporting period. The Partnership applies the practical expedient in ASC 606-10-50-14(a) and does not disclose information about remaining performance obligations that have original expected durations of one year or less. 2023 2024 2025 2026 2027 Thereafter Total Terminalling and storage Throughput and storage $ 31,755 $ 43,571 $ 44,879 $ 46,164 $ 47,549 $ 204,927 $ 418,845 Specialty Products NGL product sales 4,356 5,798 5,782 3,358 — — 19,294 Sulfur services Sulfur product sales 14,097 18,796 18,796 4,391 295 — 56,375 Total $ 50,208 $ 68,165 $ 69,457 $ 53,913 $ 47,844 $ 204,927 $ 494,514

Inventories

Inventories	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventories	INVENTORIES Components of inventories at March 31, 2023 and December 31, 2022 were as follows: March 31, December 31, Natural gas liquids $ 16,748 $ 52,462 Lubricants 27,577 28,190 Sulfur 1,605 1,541 Fertilizer 24,990 21,691 Other 5,697 5,914 $ 76,617 $ 109,798

Debt

Debt	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	DEBT At March 31, 2023 and December 31, 2022, long-term debt consisted of the following: March 31, December 31, $200,000 Credit facility at variable interest rate (8.46% 1 weighted average at March 31, 2023), due February 2027 secured by substantially all of the Partnership’s assets, including, without limitation, inventory, accounts receivable, vessels, equipment, fixed assets and the interests in the Partnership’s operating subsidiaries, net of unamortized debt issuance costs of $3,710 and $1,086, respectively 2,4 $ 96,289 $ 169,914 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $9,452 and $0, respectively, including unamortized premium of $11,600 and $0, respectively, due February 2028, secured 2,3,4 378,948 — $53,750 Senior notes due February 2024, 10.0% interest, net of unamortized debt issuance costs of $0 and $1,288, respectively, secured 2,3 — 52,462 $291,381 Senior notes due February 2025, 11.5% interest, net of unamortized debt issuance costs of $0 and $886, respectively, secured 2,3 — 290,495 Total 475,237 512,871 Less: current portion — — Total long-term debt, net of current portion $ 475,237 $ 512,871 Current installments of finance lease obligations $ 3 $ 9 Finance lease obligations — — Total finance lease obligations $ 3 $ 9 1 Effective February 8, 2023, the interest rate fluctuates based on Adjusted Term SOFR (set on the date of each advance) or the alternate base rate plus an applicable margin. The margin is set every three months. All amounts outstanding at March 31, 2023 were at Adjusted Term SOFR plus an applicable margin. The applicable margin for revolving loans that are SOFR loans currently ranges from 2.75% to 3.75%, and the applicable margin for revolving loans that are alternate base rate loans currently ranges from 1.75% to 2.75%. The applicable margin for SOFR borrowings at March 31, 2023 is 3.50%. The applicable margin for SOFR borrowings effective April 19, 2023 remains 3.50%. The credit facility contains various covenants that limit the Partnership’s ability to make distributions; make certain investments and acquisitions; enter into certain agreements; incur indebtedness; sell assets; and make certain amendments to the Partnership's omnibus agreement with Martin Resource Management Corporation (the "Omnibus Agreement"). 2 The Partnership was in compliance with all debt covenants as of March 31, 2023 and December 31, 2022, respectively. 3 On February 8, 2023, the Partnership completed the sale of $400,000 in aggregate principal amount of 11.500% senior secured second lien notes due 2028 (the “2028 Notes”). The Partnership used the net proceeds of that offering to repurchase, through a tender offer and then redemption, all of the Partnership’s 1.5 lien notes due 2024 and second lien notes due 2025. The indenture for the 2028 Notes restricts the Partnership’s ability to sell assets; pay distributions or repurchase units or redeem or repurchase subordinated debt; make investments; incur or guarantee additional indebtedness or issue preferred units; and consolidate, merge or transfer all or substantially all of its assets. 4 Effective February 8, 2023, in connection with the completion of our sale of the 2028 Notes, we amended our credit facility to, among other things, reduce the commitments thereunder from $275,000 to $200,000 (with further scheduled reductions to $175,000 on June 30, 2023 and $150,000 on June 30, 2024) and extend the scheduled maturity date of the amended credit facility to February 8, 2027. In conjunction with the issuance of the 2028 Notes, the Partnership recognized a loss on extinguishment of debt of $5,121 comprised of $2,827 in tender premium, $2,044 of unamortized debt costs and $250 in other expense.

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	LEASES The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee. Operating lease Right-of-Use assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin. Our leases have remaining lease terms of 1 year to 14 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option. The components of lease expense for the three months ended March 31, 2023 and 2022 were as follows: Three Months Ended March 31, 2023 2022 Operating lease cost $ 3,187 $ 2,271 Finance lease cost: Amortization of right-of-use assets $ 4 25 Interest on lease liabilities — 4 Short-term lease cost 1,708 2,618 Variable lease cost 55 44 Total lease cost $ 4,954 $ 4,962 Supplemental balance sheet information related to leases at March 31, 2023 and December 31, 2022 was as follows: March 31, December 31, 2022 Operating Leases Operating lease right-of-use assets $ 37,560 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 10,061 $ 9,084 Operating lease liabilities $ 27,801 26,268 Total operating lease liabilities $ 37,862 $ 35,352 Finance Leases Property, plant and equipment, at cost $ 54 $ 83 Accumulated depreciation $ (30) (44) Property, plant and equipment, net $ 24 $ 39 Current installments of finance lease obligations $ 3 $ 9 Finance lease obligations $ — $ — Total finance lease obligations $ 3 $ 9 The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 9,593 $ 3 Year 2 10,677 — Year 3 8,980 — Year 4 6,562 — Year 5 4,086 — Thereafter 7,215 — Total $ 47,113 $ 3 Less amounts representing interest costs (9,251) — Total lease liability $ 37,862 $ 3 The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of March 31, 2023 are as follows: 2023 - $17,306; 2024 - $16,907; 2025 - $15,152; 2026 - $9,029; 2027 - $8,316; subsequent years - $24,636.
Leases	LEASES The Partnership has numerous operating leases primarily for terminal facilities and transportation and other equipment. The leases generally provide that all expenses related to the equipment are to be paid by the lessee. Operating lease Right-of-Use assets and operating lease liabilities are recognized based on the present value of lease payments over the lease term at commencement date. Because most of the Partnership's leases do not provide an implicit rate of return, the Partnership uses its imputed collateralized rate based on the information available at commencement date in determining the present value of lease payments. The estimated rate is based on a risk-free rate plus a risk-adjusted margin. Our leases have remaining lease terms of 1 year to 14 years, some of which include options to extend the leases for up to 5 years, and some of which include options to terminate the leases within 1 year. The Partnership includes extension periods and excludes termination periods from its lease term if, at commencement, it is reasonably likely that the Partnership will exercise the option. The components of lease expense for the three months ended March 31, 2023 and 2022 were as follows: Three Months Ended March 31, 2023 2022 Operating lease cost $ 3,187 $ 2,271 Finance lease cost: Amortization of right-of-use assets $ 4 25 Interest on lease liabilities — 4 Short-term lease cost 1,708 2,618 Variable lease cost 55 44 Total lease cost $ 4,954 $ 4,962 Supplemental balance sheet information related to leases at March 31, 2023 and December 31, 2022 was as follows: March 31, December 31, 2022 Operating Leases Operating lease right-of-use assets $ 37,560 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 10,061 $ 9,084 Operating lease liabilities $ 27,801 26,268 Total operating lease liabilities $ 37,862 $ 35,352 Finance Leases Property, plant and equipment, at cost $ 54 $ 83 Accumulated depreciation $ (30) (44) Property, plant and equipment, net $ 24 $ 39 Current installments of finance lease obligations $ 3 $ 9 Finance lease obligations $ — $ — Total finance lease obligations $ 3 $ 9 The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 9,593 $ 3 Year 2 10,677 — Year 3 8,980 — Year 4 6,562 — Year 5 4,086 — Thereafter 7,215 — Total $ 47,113 $ 3 Less amounts representing interest costs (9,251) — Total lease liability $ 37,862 $ 3 The Partnership has non-cancelable revenue arrangements that are under the scope of ASC 842 whereby we have committed certain terminalling and storage assets in exchange for a minimum fee. Future minimum revenues the Partnership expects to receive under these non-cancelable arrangements as of March 31, 2023 are as follows: 2023 - $17,306; 2024 - $16,907; 2025 - $15,152; 2026 - $9,029; 2027 - $8,316; subsequent years - $24,636.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	3 Months Ended
	Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	SUPPLEMENTAL BALANCE SHEET INFORMATION Components of "Other accrued liabilities" were as follows: March 31, December 31, 2022 Accrued interest $ 6,940 $ 15,131 Asset retirement obligations 174 298 Property and other taxes payable 2,296 4,562 Accrued payroll 2,247 3,504 Operating lease liabilities 10,061 9,084 Other 392 495 $ 22,110 $ 33,074 The schedule below summarizes the changes in our asset retirement obligations: March 31, 2023 Asset retirement obligations as of December 31, 2022 $ 4,992 Additions to asset retirement obligations — Accretion expense 96 Liabilities settled — Ending asset retirement obligations 5,088 Current portion of asset retirement obligations 1 (174) Long-term portion of asset retirement obligations 2 $ 4,914 1 The current portion of asset retirement obligations is included in "Other accrued liabilities" on the Partnership's Consolidated and Condensed Balance Sheets. 2 The non-current portion of asset retirement obligations is included in "Other long-term obligations" on the Partnership's Consolidated and Condensed Balance Sheets.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES The Partnership’s results of operations could be materially impacted by changes in commodity prices and interest rates. In an effort to manage its exposure to these risks, the Partnership periodically enters into various derivative instruments, including commodity and interest rate hedges. At the time derivative contracts are entered into, the Partnership assesses whether the nature of the instrument qualifies for hedge accounting treatment according to the requirements of ASC 815 – Derivatives and Hedging . For those transactions designated as hedging instruments for accounting purposes, the Partnership documents all relationships between hedging instruments and hedged items, as well as our risk-management objective and strategy for undertaking the various hedge transactions. The Partnership also assesses, both at the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting changes in cash flows or fair value of hedged items. All derivatives and hedging instruments are included on the balance sheet as an asset or a liability measured at fair value. Changes in fair value for hedging instruments are recognized on the balance sheet through Accumulated Other Comprehensive Income ("AOCI"). Settlements related to effective hedging relationships will be reclassified from AOCI to earnings during the period in which the hedged transactions are reflected on the income statement. From time to time, derivatives designated for hedge accounting may be closed prior to contract expiration. The accounting treatment of closed positions depends on whether the closure occurred due to the hedged transaction occurring early or if the hedged transaction is still expected to occur as originally forecasted. For hedged transactions that occur early, the closure results in the realized gain or loss from closure being recognized in the same period the accelerated hedged transaction affects earnings. For hedged transactions that are still expected to occur as originally forecasted, the closure results in the realized gain or loss being deferred until the hedged transaction affects earnings. If it is determined that hedged transactions associated with cash flow hedges are no longer probable of occurring, the gain or loss associated with the instrument is recognized immediately into earnings. From time to time, we may have derivative financial instruments for which we do not elect hedge accounting. Changes in fair value for derivatives not designated as hedges are recognized as gains and losses in the earnings of the periods in which they occur. (a) Commodity Derivative Instruments The Partnership from time to time has used derivatives to manage the risk of commodity price fluctuation. Commodity risk is the adverse effect on the value of a liability or future purchase that results from a change in commodity price. The Partnership has established a hedging policy and monitors and manages the commodity market risk associated with potential commodity risk exposure. In addition, the Partnership has focused on utilizing counterparties for these transactions whose financial condition is appropriate for the credit risk involved in each specific transaction. The Partnership enters into hedging transactions to protect a portion of its commodity price risk exposure. These hedging arrangements are in the form of swaps for NGLs. At March 31, 2023 and December 31, 2022, there were no outstanding derivatives. For information regarding gains and losses on commodity derivative instruments, see "Tabular Presentation of Gains and Losses on Derivative Instruments" below. (b) Tabular Presentation of Gains and Losses on Derivative Instruments The following table summarizes the gain (loss) recognized in AOCI at March 31, 2023 and December 31, 2022, respectively, and the gain (loss) reclassified from accumulated other comprehensive loss into earnings during the three months ended March 31, 2023 and 2022, respectively, for derivative financial instruments designated as cash flow hedges: Amount of Gain (Loss) Recognized in AOCI Location of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income 2023 2022 2023 2022 Commodity contracts $ — $ (440) Cost of products sold $ — $ 816 Total $ — $ (440) $ — $ 816

Partners' Capital (Deficit)

Partners' Capital (Deficit)	3 Months Ended
	Mar. 31, 2023
Partners' Capital Notes [Abstract]
Partners' Capital (Deficit)	PARTNERS' CAPITAL (DEFICIT) As of March 31, 2023, Partners’ capital (deficit) consisted of 38,914,806 common limited partner units, representing a 98% partnership interest, and a 2% general partner interest. Martin Resource Management Corporation, through subsidiaries, owned 6,114,532 of the Partnership's common limited partner units representing approximately 15.7% of the Partnership's outstanding common limited partner units. Martin Midstream GP LLC ("MMGP"), the Partnership's general partner, owns the 2% general partnership interest. The partnership agreement of the Partnership (the "Partnership Agreement") contains specific provisions for the allocation of net income and losses to each of the partners for purposes of maintaining their respective partner capital accounts. Impact on Partners' Capital (Deficit) Related to Transactions Between Entities Under Common Control Under ASC 805, assets and liabilities transferred between entities under common control are accounted for at the historical cost of those entities' ultimate parent, in a manner similar to a pooling of interests. Any difference in the amount paid by the transferee versus the historical cost of the assets transferred is recorded as an adjustment to equity (contribution or distribution) by the transferee. This is in contrast with a business combination between unrelated parties, where assets and liabilities are recorded at their fair values at the acquisition date, with any excess of amounts paid over the fair value representing goodwill. From time to time, the most recent being in 2019, the Partnership has entered into common control acquisitions from Martin Resource Management Corporation. The consideration transferred totaling $552,058 exceeds the historical cost of the net assets received. This excess of the purchase price over the historical cost of the net assets received has resulted in cumulative distributions of $289,019 reflected as reductions to Partners' capital. Distributions of Available Cash The Partnership distributes all of its available cash (as defined in the Partnership Agreement) within 45 days after the end of each quarter to unitholders of record and to the general partner. Available cash is generally defined as all cash and cash equivalents of the Partnership on hand at the end of each quarter less the amount of cash reserves its general partner determines in its reasonable discretion is necessary or appropriate to: (i) provide for the proper conduct of the Partnership’s business; (ii) comply with applicable law, any debt instruments or other agreements; or (iii) provide funds for distributions to unitholders and the general partner for any one or more of the next four quarters, plus all cash on the date of determination of available cash for the quarter resulting from working capital borrowings made after the end of the quarter. Net Income per Unit The Partnership follows the provisions of the FASB ASC 260-10 related to earnings per share, which addresses the application of the two-class method in determining income per unit for master limited partnerships having multiple classes of securities that may participate in partnership distributions accounted for as equity distributions. Undistributed earnings are allocated to the general partner and limited partners utilizing the contractual terms of the Partnership Agreement. When current period distributions are in excess of earnings, the excess distributions for the period are to be allocated to the general partner and limited partners based on their respective sharing of income and losses specified in the Partnership Agreement. Additionally, as required under FASB ASC 260-10-45-61A, unvested share-based payments that entitle employees to receive non-forfeitable distributions are considered participating securities, as defined in FASB ASC 260-10-20, for earnings per unit calculations. For purposes of computing diluted net income per unit, the Partnership uses the more dilutive of the two-class and if-converted methods. Under the if-converted method, the weighted-average number of subordinated units outstanding for the period is added to the weighted-average number of common units outstanding for purposes of computing basic net income per unit and the resulting amount is compared to the diluted net income per unit computed using the two-class method. The following is a reconciliation of net income allocated to the general partner and limited partners for purposes of calculating net income attributable to limited partners per unit: Three Months Ended March 31, 2023 2022 Net income (loss) $ (5,086) $ 11,478 Less general partner’s interest in net income (loss): Distributions payable on behalf of general partner interest 4 4 General partner interest in undistributed income (loss) (106) 225 Less income (loss) allocable to unvested restricted units (16) 30 Limited partners’ interest in net income (loss) $ (4,968) $ 11,219 The following are the unit amounts used to compute the basic and diluted earnings per limited partner unit for the periods presented: Three Months Ended March 31, 2023 2022 Basic weighted average limited partner units outstanding 38,769,794 38,722,246 Dilutive effect of restricted units issued — 16,597 Total weighted average limited partner diluted units outstanding 38,769,794 38,738,843 All outstanding units were included in the computation of diluted earnings per unit and weighted based on the number of days such units were outstanding during the periods presented. All common unit equivalents were antidilutive for the three months ended March 31, 2023 because the limited partners were allocated a net loss in this period.

Unit Based Awards - Long Term I

Unit Based Awards - Long Term Incentive Plans	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Unit Based Awards - Long Term Incentive Plans	UNIT BASED AWARDS - LONG-TERM INCENTIVE PLANS The Partnership recognizes compensation cost related to unit-based awards to both employees and non-employees in its consolidated and condensed financial statements in accordance with certain provisions of ASC 718. Amounts recognized in operating expense and selling, general, and administrative expense in the consolidated and condensed financial statements with respect to these plans are as follows: Three Months Ended March 31, 2023 2022 Restricted unit Awards Employees $ — $ — Non-employee directors 52 34 Phantom unit Awards Employees 399 904 Non-employee directors — — Total unit-based compensation expense $ 451 $ 938 Long-Term Incentive Plans The Partnership's general partner has long-term incentive plans for employees and directors of the general partner and its affiliates who perform services for the Partnership. Phantom Unit Plan On July 21, 2021, the board of directors of the general partner of the Partnership and the compensation committee of the general partner's board of directors (the "Compensation Committee") approved the Martin Midstream Partners L.P. 2021 Phantom Unit Plan (the “Plan”), effective as of the same date. The Plan permits the awards of phantom units and phantom unit appreciation rights (collectively, "phantom unit awards") to any employee or non-employee director of the Partnership, including its executive officers. The awards may be time-based or performance-based and will be paid, if at all, in cash. The award of a phantom unit entitles the participant to a cash payment equal to the value of the phantom unit on the vesting date or dates, which value is the fair market value of a common unit of the Partnership (a “Unit”) on such vesting date or dates. The award of a phantom unit appreciation right entitles the recipient to a cash payment equal to the difference between the value of a phantom unit on the vesting date or dates in excess of the value assigned by the Compensation Committee to the phantom unit as of the grant date. Phantom units and phantom unit appreciation rights granted to participants do not confer upon participants any right to a Unit. On July 21, 2021, the Compensation Committee approved forms of time-based award agreements for phantom units and phantom unit appreciation rights, both of which awards vest in full on the third anniversary of the grant date. The grant date value of a phantom unit under a phantom unit appreciation right award is equal to the average of the closing price for a Unit during the 20 trading days immediately preceding the grant date of the award. Generally, vesting of an award is subject to a participant remaining continuously employed with the Partnership through the vesting date. However, if prior to the vesting date (i) a participant is terminated without cause (as defined in the award agreement) or terminates employment after the participant has attained both the age of 65 and ten years of employment (“retirement-eligible”), a prorated portion of the award will vest and be paid in cash no later than the 30 th day following such termination date (subject to a six-month delay in payment for certain retirement-eligible participants) or (ii) there is a change in control of the Partnership (as defined in the Plan), the award will vest in full and be paid in cash no later than the 30 th day following the date of the change of control; provided, that the participant has been in continuous employment through the termination or change in control date, as applicable. On July 21, 2021, 620,000 phantom units and 1,245,000 phantom unit appreciation rights were granted to employees of the general partner and its affiliates who perform services for the Partnership. On April 20, 2022, the board of directors of the general partner of the Partnership and the Compensation Committee approved the First Amendment to the Plan, effective as of the same date, which amendment increased the total number of phantom units available for grant under the Plan from 2,000,000 units to 5,000,000 units. On April 20, 2022, 365,000 phantom units and 1,097,500 phantom unit appreciation rights were granted to employees of the general partner and its affiliates who perform services for the Partnership. Phantom unit awards are recorded in operating expense and selling, general and administrative expense based on the fair value of the vested portion of the awards on the balance sheet date. The fair value of these awards is updated at each balance sheet date and changes in the fair value of the vested portions of the awards are recorded as increases or decreases to compensation expense within operating expense and selling, general and administrative expense in the Consolidated and Condensed Statements of Operations. All of the Partnership's outstanding phantom unit awards at March 31, 2023 met the criteria to be treated under liability classification in accordance with ASC 718, given that these awards will settle in cash on the vesting date. Compensation expense for the phantom awards is based on the fair value of the units as of the balance sheet date as further discussed below, and such costs are recognized ratably over the service period of the awards. As the fair value of liability awards is required to be re-measured each period end, stock compensation expense amounts recognized in future periods for these awards will vary. The estimated future cash payments of these awards are presented as liabilities within "Other current liabilities" and "Other long-term obligations" in the Consolidated and Condensed Balance Sheets. As of March 31, 2023, there was a total of $4,775 of unrecognized compensation costs related to non-vested phantom unit awards. These costs are expected to be recognized over a remaining life of 1.83 years. The fair value of the phantom unit awards was estimated using a Monte Carlo valuation model as of the balance sheet date. The Monte Carlo valuation model is based on random projections of stock price paths and must be repeated numerous times to achieve a probabilistic assessment. Expected volatility was calculated based on the historical volatility of the Partnership’s common units as well as set of peer companies. Restricted Unit Plan On May 26, 2017, the unitholders of the Partnership approved the Martin Midstream Partners L.P. 2017 Restricted Unit Plan (the "2017 LTIP"). The 2017 LTIP currently permits the grant of awards covering an aggregate of 3,000,000 common units, all of which can be awarded in the form of restricted units. The 2017 LTIP is administered by the Compensation Committee. A restricted unit is a unit that is granted to grantees with certain vesting restrictions, which may be time-based and/or performance-based. Once these restrictions lapse, the grantee is entitled to full ownership of the unit without restrictions. The Compensation Committee may determine to make grants under the 2017 LTIP containing such terms as the Compensation Committee shall determine under the 2017 LTIP. With respect to time-based restricted units ("TBRUs"), the Compensation Committee will determine the time period over which restricted units granted to employees and directors will vest. The Compensation Committee may also award a percentage of restricted units with vesting requirements based upon the achievement of specified pre-established performance targets ("Performance Based Restricted Units" or "PBRUs"). The performance targets may include, but are not limited to, the following: revenue and income measures, cash flow measures, net income before interest expense and income tax expense ("EBIT"), net income before interest expense, income tax expense, and depreciation and amortization ("EBITDA"), distribution coverage metrics, expense measures, liquidity measures, market measures, corporate sustainability metrics, and other measures related to acquisitions, dispositions, operational objectives and succession planning objectives. PBRUs are earned only upon our achievement of an objective performance measure for the performance period. PBRUs which vest are payable in common units. Unvested units granted under the 2017 LTIP may or may not participate in cash distributions depending on the terms of each individual award agreement. The performance conditions related to the PBRUs awarded on March 1, 2018 were not achieved and the Partnership treated these units as forfeited at expiration on March 31, 2021. As such, the Partnership did not recognize compensation expense related to these units. The restricted units issued to directors generally vest in equal annual installments over a four-year period. Restricted units issued to employees generally vest in equal annual installments over three years of service. All of the Partnership's outstanding restricted unit awards at March 31, 2023 met the criteria to be treated under equity classification. In February 2023, the Partnership issued 21,352 TBRUs to each of the Partnership's three independent directors under the 2017 LTIP. These restricted common units vest in equal installments of 5,338 units on January 24, 2024, 2025, 2026, and 2027. The restricted units are valued at their fair value at the date of grant, which is equal to the market value of common units on such date. A summary of the restricted unit activity for the three months ended March 31, 2023 is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of period 124,362 $ 3.36 Granted (TBRU) 64,056 $ 2.81 Vested (45,878) $ 3.74 Forfeited — $ — Non-Vested, end of period 142,540 $ 2.99 Aggregate intrinsic value, end of period $ 391 A summary of the restricted units’ aggregate intrinsic value (market value at vesting date) and fair value of units vested (market value at date of grant) during the three months ended March 31, 2023 and 2022 is provided below: Three Months Ended March 31, 2023 2022 Aggregate intrinsic value of units vested $ 89 $ 92 Fair value of units vested 178 188 As of March 31, 2023, there was $397 of unrecognized compensation cost related to non-vested restricted units. That cost is expected to be recognized over a weighted-average period of 2.94 years.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS As of March 31, 2023, Martin Resource Management Corporation owns 6,114,532 of the Partnership’s common units representing approximately 15.7% of the Partnership’s outstanding limited partner units. Martin Resource Management Corporation controls the Partnership's general partner by virtue of its 100% voting interest in MMGP Holdings, LLC ("Holdings"), the sole member of the Partnership's general partner. The Partnership’s general partner, MMGP, owns a 2% general partner interest in the Partnership. The Partnership’s general partner’s ability, as general partner, to manage and operate the Partnership, and Martin Resource Management Corporation’s ownership as of March 31, 2023 of approximately 15.7% of the Partnership’s outstanding limited partnership units, effectively gives Martin Resource Management Corporation the ability to veto some of the Partnership’s actions and to control the Partnership’s management. The following is a description of the Partnership’s material related party agreements and transactions: Omnibus Agreement Omnibus Agreement . The Partnership and its general partner are parties to the Omnibus Agreement dated November 1, 2002, with Martin Resource Management Corporation that governs, among other things, potential competition and indemnification obligations among the parties to the agreement, related party transactions, the provision of general administration and support services by Martin Resource Management Corporation and the Partnership’s use of certain Martin Resource Management Corporation trade names and trademarks. The Omnibus Agreement was amended on November 25, 2009, to include processing crude oil into finished products including naphthenic lubricants, distillates, asphalt and other intermediate cuts. The Omnibus Agreement was amended further on October 1, 2012, to permit the Partnership to provide certain lubricant packaging products and services to Martin Resource Management Corporation. Non-Competition Provisions . Martin Resource Management Corporation has agreed for so long as it controls the general partner of the Partnership, not to engage in the business of: • providing terminalling and storage services for petroleum products and by-products including the refining, blending and packaging of finished lubricants; • providing land and marine transportation of petroleum products, by-products, and chemicals; • distributing NGLs; and • manufacturing and selling sulfur-based fertilizer products and other sulfur-related products. This restriction does not apply to: • the ownership and/or operation on the Partnership’s behalf of any asset or group of assets owned by it or its affiliates; • any business operated by Martin Resource Management Corporation, including the following: ◦ distributing asphalt, marine fuel and other liquids; ◦ providing shore-based marine services in Texas, Louisiana, Mississippi, and Alabama; ◦ operating a crude oil gathering business in Stephens, Arkansas; ◦ providing crude oil gathering and marketing services of base oils, asphalt, and distillate products in Smackover, Arkansas; ◦ providing crude oil marketing and transportation from the well head to the end market; ◦ operating an environmental consulting company; ◦ supplying employees and services for the operation of the Partnership's business; and ◦ operating, solely for our account, the asphalt facilities in each of Hondo, South Houston and Port Neches, Texas and Omaha, Nebraska. • any business that Martin Resource Management Corporation acquires or constructs that has a fair market value of less than $5,000; • any business that Martin Resource Management Corporation acquires or constructs that has a fair market value of $5,000 or more if the Partnership has been offered the opportunity to purchase the business for fair market value and the Partnership declines to do so with the concurrence of the conflicts committee of the board of directors of the general partner of the Partnership (the "Conflicts Committee"); and • any business that Martin Resource Management Corporation acquires or constructs where a portion of such business includes a restricted business and the fair market value of the restricted business is $5,000 or more and represents less than 20% of the aggregate value of the entire business to be acquired or constructed; provided that, following completion of the acquisition or construction, the Partnership will be provided the opportunity to purchase the restricted business. Services. Under the Omnibus Agreement, Martin Resource Management Corporation provides the Partnership with corporate staff, support services, and administrative services necessary to operate the Partnership’s business. The Omnibus Agreement requires the Partnership to reimburse Martin Resource Management Corporation for all direct expenses it incurs or payments it makes on the Partnership’s behalf or in connection with the operation of the Partnership’s business. There is no monetary limitation on the amount the Partnership is required to reimburse Martin Resource Management Corporation for direct expenses. In addition to the direct expenses, under the Omnibus Agreement, the Partnership is required to reimburse Martin Resource Management Corporation for indirect general and administrative and corporate overhead expenses. Effective January 1, 2023, through December 31, 2023, the Conflicts Committee approved an annual reimbursement amount for indirect expenses of $13,982. The Partnership reimbursed Martin Resource Management Corporation for $3,496 and $3,373 of indirect expenses for the three months ended March 31, 2023 and 2022, respectively. The Conflicts Committee will review and approve future adjustments in the reimbursement amount for indirect expenses, if any, annually. These indirect expenses are intended to cover the centralized corporate functions Martin Resource Management Corporation provides to the Partnership, such as accounting, treasury, clerical, engineering, legal, billing, information technology, administration of insurance, general office expenses and employee benefit plans and other general corporate overhead functions the Partnership shares with Martin Resource Management Corporation retained businesses. The provisions of the Omnibus Agreement regarding Martin Resource Management Corporation’s services will terminate if Martin Resource Management Corporation ceases to control the general partner of the Partnership. Related-Party Transactions . The Omnibus Agreement prohibits the Partnership from entering into any material agreement with Martin Resource Management Corporation without the prior approval of the Conflicts Committee. For purposes of the Omnibus Agreement, the term "material agreements" means any agreement between the Partnership and Martin Resource Management Corporation that requires aggregate annual payments in excess of the then-applicable agreed upon reimbursable amount of indirect general and administrative expenses. Please read "Services" above. License Provisions. Under the Omnibus Agreement, Martin Resource Management Corporation has granted the Partnership a nontransferable, nonexclusive, royalty-free right and license to use certain of its trade names and marks, as well as the trade names and marks used by some of its affiliates. Amendment and Termination. The Omnibus Agreement may be amended by written agreement of the parties; provided, however, that it may not be amended without the approval of the Conflicts Committee if such amendment would adversely affect the unitholders. The Omnibus Agreement was first amended on November 25, 2009, to permit the Partnership to provide refining services to Martin Resource Management Corporation. The Omnibus Agreement was amended further on October 1, 2012, to permit the Partnership to provide certain lubricant packaging products and services to Martin Resource Management Corporation. Such amendments were approved by the Conflicts Committee. The Omnibus Agreement, other than the indemnification provisions and the provisions limiting the amount for which the Partnership will reimburse Martin Resource Management Corporation for general and administrative services performed on its behalf, will terminate if the Partnership is no longer an affiliate of Martin Resource Management Corporation. Master Transportation Services Agreement Master Transportation Services Agreement. Martin Transport, Inc. ("MTI"), a wholly owned subsidiary of the Partnership, is a party to a master transportation services agreement effective January 1, 2019, with certain wholly owned subsidiaries of Martin Resource Management Corporation. Under the agreement, MTI agreed to transport Martin Resource Management Corporation's petroleum products and by-products. Term and Pricing. The agreement will continue unless either party terminates the agreement by giving at least 30 days' written notice to the other party. The rates under the agreement are subject to any adjustments which are mutually agreed upon or in accordance with a price index. Additionally, shipping charges are also subject to fuel surcharges determined on a weekly basis in accordance with the U.S. Department of Energy’s national diesel price list. Indemnification. MTI has agreed to indemnify Martin Resource Management Corporation against all claims arising out of the negligence or willful misconduct of MTI and its officers, employees, agents, representatives and subcontractors. Martin Resource Management Corporation has agreed to indemnify MTI against all claims arising out of the negligence or willful misconduct of Martin Resource Management Corporation and its officers, employees, agents, representatives and subcontractors. In the event a claim is the result of the joint negligence or misconduct of MTI and Martin Resource Management Corporation, indemnification obligations will be shared in proportion to each party’s allocable share of such joint negligence or misconduct. Marine Agreements Marine Transportation Agreement. The Partnership is a party to a marine transportation agreement effective January 1, 2006, as amended, under which the Partnership provides marine transportation services to Martin Resource Management Corporation on a spot-contract basis at applicable market rates. Effective each January 1, this agreement automatically renews for consecutive one year periods unless either party terminates the agreement by giving written notice to the other party at least 60 days prior to the expiration of the then applicable term. The fees the Partnership charges Martin Resource Management Corporation are based on applicable market rates. Marine Fuel. The Partnership is a party to an agreement with Martin Resource Management Corporation dated November 1, 2002, under which Martin Resource Management Corporation provides the Partnership with marine fuel from its locations in the Gulf of Mexico at a fixed rate in excess of the Platt’s U.S. Gulf Coast Index for #2 Fuel Oil. Under this agreement, the Partnership agreed to purchase all of its marine fuel requirements that occur in the areas serviced by Martin Resource Management Corporation. Terminal Services Agreements Diesel Fuel Terminal Services Agreement. Effective October 1, 2022, the Partnership entered into a third amended and restated terminalling services agreement under which it provides terminal services to Martin Energy Services LLC (“MES”), a wholly owned subsidiary of Martin Resource Management Corporation, for fuel distribution utilizing marine shore based terminals owned by the Partnership. This agreement amended the existing arrangement between the Partnership and MES by eliminating any minimum throughput volume requirements and increasing the per gallon throughput fee. The term of this agreement expires on December 31, 2023 but will continue on a year to year basis until terminated by either party by giving at least 90 days’ written notice prior to the end of any term. Miscellaneous Terminal Services Agreements. The Partnership is currently party to several terminal services agreements and from time to time the Partnership may enter into other terminal service agreements for the purpose of providing terminal services to related parties. Individually, each of these agreements is immaterial but when considered in the aggregate they could be deemed material. These agreements are throughput based with a minimum volume commitment. Generally, the fees due under these agreements are adjusted annually based on a price index. Other Agreements Cross Tolling Agreement. The Partnership is a party to an amended and restated tolling agreement with Cross Oil Refining and Marketing, Inc. ("Cross") dated October 28, 2014, under which the Partnership processes crude oil into finished products, including naphthenic lubricants, distillates, asphalt and other intermediate cuts for Cross. The tolling agreement expires November 25, 2031. Under this tolling agreement, Cross agreed to process a minimum of 6,500 barrels per day of crude oil at the facility at a fixed price per barrel. Any additional barrels are processed at a modified price per barrel. In addition, Cross agreed to pay a monthly reservation fee and a periodic fuel surcharge fee based on certain parameters specified in the tolling agreement. Further, certain capital improvements, to the extent requested by Cross, are reimbursed through a capital recovery fee. All of these fees (other than the fuel surcharge) are subject to escalation annually based upon the greater of 3% or the increase in the Consumer Price Index for a specified annual perio d . East Texas Mack Leases. MTI leases equipment, including tractors and trailers, from East Texas Mack Sales ("East Texas Mack"). Certain of our directors or officers are owners of East Texas Mack, including entities affiliated with Ruben Martin, who owns approximately 46% of the issued and outstanding stock of East Texas Mack. Amounts paid to East Texas Mack for tractor and trailer lease payments and lease residuals for the three months ended March 31, 2023 and 2022 were $623 and $310, respectively. Consulting Services Agreement. Martin Operating Partnership L.P. (the “Operating Partnership”) is a party to a Consulting Services Agreement with Ruben S. Martin (the “Consulting Services Agreement”). Pursuant to the terms of the Consulting Services Agreement, Mr. Martin has agreed to provide business and strategic development support to the Operating Partnership, and the Operating Partnership has agreed to pay Mr. Martin $263 per year for such services, which amount was paid to Mr. Martin for each of the fiscal years ended December 31, 2022 and 2021. The Consulting Services Agreement expired on December 31, 2022. Other Miscellaneous Agreements. From time to time the Partnership enters into other miscellaneous agreements with Martin Resource Management Corporation for the provision of other services or the purchase of other goods. The tables below summarize the related party transactions that are included in the related financial statement captions on the face of the Partnership’s Consolidated and Condensed Statements of Operations. The revenues, costs and expenses reflected in these tables are tabulations of the related party transactions that are recorded in the corresponding captions of the consolidated and condensed financial statements and do not reflect a statement of profits and losses for related party transactions. The impact of related party revenues from sales of products and services is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Revenues: Terminalling and storage $ 17,502 $ 16,204 Transportation 5,511 6,288 Product sales: Specialty products 872 292 Sulfur services 53 29 925 321 $ 23,938 $ 22,813 The impact of related party cost of products sold is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Cost of products sold: Specialty products $ 9,510 $ 9,646 Sulfur services 2,708 2,676 Terminalling and storage 6 5 $ 12,224 $ 12,327 The impact of related party operating expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Operating expenses: Transportation $ 18,064 $ 15,263 Sulfur services 1,000 1,245 Terminalling and storage 4,763 4,872 $ 23,827 $ 21,380 The impact of related party selling, general and administrative expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Selling, general and administrative: Transportation $ 2,263 $ 1,965 Specialty products 1,311 2,136 Sulfur services 1,081 996 Terminalling and storage 236 261 Indirect, including overhead allocation 3,625 3,450 $ 8,516 $ 8,808

Business Segments

Business Segments	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Business Segments	BUSINESS SEGMENTS The Partnership has four reportable segments: (1) terminalling and storage, (2) transportation, (3) sulfur services and (4) specialty products. The Partnership’s reportable segments are strategic business units that offer different products and services. The operating income of these segments is reviewed by the chief operating decision maker to assess performance and make business decisions. Effective January 1, 2023, the Partnership reorganized its Terminalling and Storage and Natural Gas Liquids operating segments. The underground NGL storage division of the Partnership's Natural Gas Liquids operating segment was moved to the Terminalling and Storage operating segment. Further, the Partnership's packaged lubricants and grease businesses were moved from the Terminalling and Storage operating segment to the Specialty Products operating segment (formerly named the Natural Gas Liquids segment). All prior period financial information has been revised to reflect these changes. In conjunction with the segment reorganization, the Partnership allocated $4,229 of goodwill from the Terminalling and Storage operating segment to the Specialty Products operating segment. The Partnership evaluates the performance of its reportable segments based on operating income. There is no allocation of interest expense. Three Months Ended March 31, 2023 Operating Revenues Intersegment Revenues Eliminations Operating Revenues after Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Terminalling and storage $ 23,919 $ (3,061) $ 20,858 $ 5,599 $ 64 $ 3,785 Transportation 61,939 (6,216) 55,723 3,762 3,179 1,528 Sulfur services 35,679 — 35,679 2,677 7,404 2,048 Specialty products 132,277 (8) 132,269 863 11,056 259 Indirect selling, general and administrative — — — — (4,198) — Total $ 253,814 $ (9,285) $ 244,529 $ 12,901 $ 17,505 $ 7,620 Three Months Ended March 31, 2022 Operating Revenues Intersegment Revenues Eliminations Operating Revenues after Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Terminalling and storage $ 22,371 $ (2,974) $ 19,397 $ 7,000 $ (3,057) $ 3,753 Transportation 51,897 (5,187) 46,710 3,573 1,789 3,581 Sulfur services 59,123 — 59,123 2,709 14,837 1,962 Specialty products 154,009 (38) 153,971 1,204 16,002 639 Indirect selling, general and administrative — — — — (4,122) — Total $ 287,400 $ (8,199) $ 279,201 $ 14,486 $ 25,449 $ 9,935 The Partnership's assets by reportable segment as of March 31, 2023 and December 31, 2022, are as follows: March 31, 2023 December 31, 2022 Total assets: Terminalling and storage $ 172,182 $ 184,537 Transportation 145,963 153,451 Sulfur services 113,602 110,688 Specialty products 111,128 150,175 Total assets $ 542,875 $ 598,851

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Contingencies From time to time, the Partnership is subject to various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Partnership. On December 31, 2015, the Partnership received a demand from a customer in its lubricants packaging business for defense and indemnity in connection with various lawsuits filed against it, which generally alleged that the customer engaged in unlawful and deceptive business practices in connection with its marketing and advertising of its private label motor oil (the “Marketing Lawsuits”). The Partnership disputed and continues to dispute that it has any obligation to defend or indemnify the customer for the customer’s conduct. Accordingly, on January 7, 2016, the Partnership filed a Complaint for Declaratory Judgment in the Chancery Court of Davidson County, Tennessee (the “Tennessee Court”), under Case No. 16-0018-BC, requesting a judicial determination that the Partnership did not owe the customer the demanded defense and indemnity

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The Partnership uses a valuation framework based upon inputs that market participants use in pricing certain assets and liabilities. These inputs are classified into two categories: observable inputs and unobservable inputs. Observable inputs represent market data obtained from independent sources. Unobservable inputs represent the Partnership's own market assumptions. Unobservable inputs are used only if observable inputs are unavailable or not reasonably available without undue cost and effort. The two types of inputs are further prioritized into the following hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that reflect the entity's own assumptions and are not corroborated by market data. The Partnership is required to disclose estimated fair values for its financial instruments. Fair value estimates are set forth below for these financial instruments. The following methods and assumptions were used to estimate the fair value of each class of financial instrument: • Accounts and other receivables, trade and other accounts payable, accrued interest payable, other accrued liabilities, income taxes payable and due from/to affiliates: The carrying amounts approximate fair value due to the short maturity and highly liquid nature of these instruments, and as such these have been excluded from the table below. There is negligible credit risk associated with these instruments. • Current and non-current portion of long-term debt: The carrying amount of the credit facility approximates fair value due to the debt having a variable interest rate and is in Level 2. The estimated fair value of the 2024 Notes, 2025 and 2028 Notes (collectively, the "senior notes") is considered Level 2, as the fair value is based upon quoted prices for identical liabilities in markets that are not active. March 31, 2023 December 31, 2022 Carrying Fair Carrying Fair 2024 Notes $ — $ — $ 52,462 $ 54,081 2025 Notes $ — $ — $ 290,495 $ 290,689 2028 Notes $ 378,948 $ 383,967 $ — $ — Total $ 378,948 $ 383,967 $ 342,957 $ 344,770

Condensed Consolidated Financia

Condensed Consolidated Financial Information	3 Months Ended
	Mar. 31, 2023
Consolidating Financial Statements [Abstract]
Condensed Consolidated Financial Information	CONDENSED CONSOLIDATED FINANCIAL INFORMATION    The Partnership's operations are conducted by its operating subsidiaries as it has no independent assets or operations. The Operating Partnership, the Partnership’s wholly-owned subsidiary, and the Partnership's other operating subsidiaries have issued in the past, and may issue in the future, unconditional guarantees of senior or subordinated debt securities of the Partnership. The guarantees that have been issued are full, irrevocable and unconditional and joint and several. In addition, the Operating Partnership may also issue senior or subordinated debt securities which, if issued, will be fully, irrevocably and unconditionally guaranteed by the Partnership. Substantially all of the Partnership's operating subsidiaries are subsidiary guarantors of its Senior Notes and any subsidiaries other than the subsidiary guarantors are minor.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Three Months Ended March 31, 2023 2022 Provision for income taxes $ 1,835 $ 1,541 The operations of a partnership are generally not subject to income taxes, except for Texas margin tax, because its income is taxed directly to its partners. Current state income taxes attributable to the Texas margin tax relating to the operation of the Partnership of $120 and $176 were recorded in income tax expense for the three months ended March 31, 2023 and 2022, respectively. Deferred taxes applicable to the Texas margin tax relating to the operation of the Partnership are immaterial. MTI, a wholly owned subsidiary of the Partnership, is subject to income taxes due to its corporate structure (the "Taxable Subsidiary"). Total income tax expense of $1,715 and $1,365, related to the operation of the Taxable Subsidiary, for the three months ended March 31, 2023 and 2022, resulted in an effective income tax rate ("ETR") of 24.43% and 22.03%, respectively. The increase in the ETR for the income taxes during the three months ended March 31, 2023 was primarily due to an increase in state income taxes as a result of full utilization of net operating losses in some states, compared to the same period in 2022. The increase in the provision for income taxes for the three months ended March 31, 2023, compared to the same period in 2022, was primarily due to an increase in state income taxes as a result of full utilization of net operating losses in some states in the current period. A current federal income tax expense of $325 and $320, related to the operation of the Taxable Subsidiary, was recorded for the three months ended March 31, 2023 and 2022, respectively. A current state income tax expense of $213 and $124, related to the operation of the Taxable Subsidiary, was recorded for the three months ended March 31, 2023 and 2022, respectively. With respect to MTI, income taxes are accounted for under the asset and liability method pursuant to the provisions of ASC 740 related to income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A deferred tax expense related to the MTI temporary differences of $1,177 and $921 was recorded for the three months ended March 31, 2023 and 2022, respectively. A net deferred tax asset of $13,209 and $14,386, related to the cumulative book and tax temporary differences, existed at March 31, 2023 and December 31, 2022, respectively. All income tax positions taken for all open years are more likely than not to be sustained based upon their technical merit under applicable tax laws.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTSQuarterly Distribution. On April 19, 2023, the Partnership declared a quarterly cash distribution of $0.005 per common unit for the first quarter of 2023, or $0.020 per common unit on an annualized basis, which will be paid on May 15, 2023 to unitholders of record as of May 8, 2023.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTSThere were no new accounting pronouncements applicable to the Partnership during the three months ended March 31, 2023.
Fair Value Measurements	The Partnership uses a valuation framework based upon inputs that market participants use in pricing certain assets and liabilities. These inputs are classified into two categories: observable inputs and unobservable inputs. Observable inputs represent market data obtained from independent sources. Unobservable inputs represent the Partnership's own market assumptions. Unobservable inputs are used only if observable inputs are unavailable or not reasonably available without undue cost and effort. The two types of inputs are further prioritized into the following hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that reflect the entity's own assumptions and are not corroborated by market data.
Fair Value of Financial Instruments	The Partnership is required to disclose estimated fair values for its financial instruments. Fair value estimates are set forth below for these financial instruments. The following methods and assumptions were used to estimate the fair value of each class of financial instrument: • Accounts and other receivables, trade and other accounts payable, accrued interest payable, other accrued liabilities, income taxes payable and due from/to affiliates: The carrying amounts approximate fair value due to the short maturity and highly liquid nature of these instruments, and as such these have been excluded from the table below. There is negligible credit risk associated with these instruments.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates our revenue by major source: Three Months Ended March 31, 2023 2022 Terminalling and storage segment Throughput and storage $ 20,858 $ 19,397 $ 20,858 $ 19,397 Transportation segment Land transportation $ 42,230 $ 35,505 Inland transportation 12,078 9,419 Offshore transportation 1,415 1,786 $ 55,723 $ 46,710 Sulfur services segment Sulfur product sales $ 6,276 $ 10,069 Fertilizer product sales 26,045 45,970 Sulfur services 3,358 3,084 $ 35,679 $ 59,123 Specialty products segment Natural gas liquids product sales $ 98,222 $ 120,406 Lubricant product sales 34,047 33,565 $ 132,269 $ 153,971
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction	The table below includes estimated minimum revenue expected to be recognized in the future related to performance obligations that are unsatisfied at the end of the reporting period. The Partnership applies the practical expedient in ASC 606-10-50-14(a) and does not disclose information about remaining performance obligations that have original expected durations of one year or less. 2023 2024 2025 2026 2027 Thereafter Total Terminalling and storage Throughput and storage $ 31,755 $ 43,571 $ 44,879 $ 46,164 $ 47,549 $ 204,927 $ 418,845 Specialty Products NGL product sales 4,356 5,798 5,782 3,358 — — 19,294 Sulfur services Sulfur product sales 14,097 18,796 18,796 4,391 295 — 56,375 Total $ 50,208 $ 68,165 $ 69,457 $ 53,913 $ 47,844 $ 204,927 $ 494,514

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2023
Inventory Disclosure [Abstract]
Components of Inventories	Components of inventories at March 31, 2023 and December 31, 2022 were as follows: March 31, December 31, Natural gas liquids $ 16,748 $ 52,462 Lubricants 27,577 28,190 Sulfur 1,605 1,541 Fertilizer 24,990 21,691 Other 5,697 5,914 $ 76,617 $ 109,798

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	At March 31, 2023 and December 31, 2022, long-term debt consisted of the following: March 31, December 31, $200,000 Credit facility at variable interest rate (8.46% 1 weighted average at March 31, 2023), due February 2027 secured by substantially all of the Partnership’s assets, including, without limitation, inventory, accounts receivable, vessels, equipment, fixed assets and the interests in the Partnership’s operating subsidiaries, net of unamortized debt issuance costs of $3,710 and $1,086, respectively 2,4 $ 96,289 $ 169,914 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $9,452 and $0, respectively, including unamortized premium of $11,600 and $0, respectively, due February 2028, secured 2,3,4 378,948 — $53,750 Senior notes due February 2024, 10.0% interest, net of unamortized debt issuance costs of $0 and $1,288, respectively, secured 2,3 — 52,462 $291,381 Senior notes due February 2025, 11.5% interest, net of unamortized debt issuance costs of $0 and $886, respectively, secured 2,3 — 290,495 Total 475,237 512,871 Less: current portion — — Total long-term debt, net of current portion $ 475,237 $ 512,871 Current installments of finance lease obligations $ 3 $ 9 Finance lease obligations — — Total finance lease obligations $ 3 $ 9 1 Effective February 8, 2023, the interest rate fluctuates based on Adjusted Term SOFR (set on the date of each advance) or the alternate base rate plus an applicable margin. The margin is set every three months. All amounts outstanding at March 31, 2023 were at Adjusted Term SOFR plus an applicable margin. The applicable margin for revolving loans that are SOFR loans currently ranges from 2.75% to 3.75%, and the applicable margin for revolving loans that are alternate base rate loans currently ranges from 1.75% to 2.75%. The applicable margin for SOFR borrowings at March 31, 2023 is 3.50%. The applicable margin for SOFR borrowings effective April 19, 2023 remains 3.50%. The credit facility contains various covenants that limit the Partnership’s ability to make distributions; make certain investments and acquisitions; enter into certain agreements; incur indebtedness; sell assets; and make certain amendments to the Partnership's omnibus agreement with Martin Resource Management Corporation (the "Omnibus Agreement"). 2 The Partnership was in compliance with all debt covenants as of March 31, 2023 and December 31, 2022, respectively. 3 On February 8, 2023, the Partnership completed the sale of $400,000 in aggregate principal amount of 11.500% senior secured second lien notes due 2028 (the “2028 Notes”). The Partnership used the net proceeds of that offering to repurchase, through a tender offer and then redemption, all of the Partnership’s 1.5 lien notes due 2024 and second lien notes due 2025. The indenture for the 2028 Notes restricts the Partnership’s ability to sell assets; pay distributions or repurchase units or redeem or repurchase subordinated debt; make investments; incur or guarantee additional indebtedness or issue preferred units; and consolidate, merge or transfer all or substantially all of its assets. 4

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Components of Lease Expense	The components of lease expense for the three months ended March 31, 2023 and 2022 were as follows: Three Months Ended March 31, 2023 2022 Operating lease cost $ 3,187 $ 2,271 Finance lease cost: Amortization of right-of-use assets $ 4 25 Interest on lease liabilities — 4 Short-term lease cost 1,708 2,618 Variable lease cost 55 44 Total lease cost $ 4,954 $ 4,962
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases at March 31, 2023 and December 31, 2022 was as follows: March 31, December 31, 2022 Operating Leases Operating lease right-of-use assets $ 37,560 $ 34,963 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 10,061 $ 9,084 Operating lease liabilities $ 27,801 26,268 Total operating lease liabilities $ 37,862 $ 35,352 Finance Leases Property, plant and equipment, at cost $ 54 $ 83 Accumulated depreciation $ (30) (44) Property, plant and equipment, net $ 24 $ 39 Current installments of finance lease obligations $ 3 $ 9 Finance lease obligations $ — $ — Total finance lease obligations $ 3 $ 9
Schedule of Future Minimum Lease Obligations, Finance Lease	The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 9,593 $ 3 Year 2 10,677 — Year 3 8,980 — Year 4 6,562 — Year 5 4,086 — Thereafter 7,215 — Total $ 47,113 $ 3 Less amounts representing interest costs (9,251) — Total lease liability $ 37,862 $ 3
Schedule of Future Minimum Lease Obligations, Operating Lease	The Partnership’s future minimum lease obligations as of March 31, 2023 consist of the following: Operating Leases Finance Leases Year 1 $ 9,593 $ 3 Year 2 10,677 — Year 3 8,980 — Year 4 6,562 — Year 5 4,086 — Thereafter 7,215 — Total $ 47,113 $ 3 Less amounts representing interest costs (9,251) — Total lease liability $ 37,862 $ 3

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	3 Months Ended
	Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of Other Accrued Liabilities	Components of "Other accrued liabilities" were as follows: March 31, December 31, 2022 Accrued interest $ 6,940 $ 15,131 Asset retirement obligations 174 298 Property and other taxes payable 2,296 4,562 Accrued payroll 2,247 3,504 Operating lease liabilities 10,061 9,084 Other 392 495 $ 22,110 $ 33,074
Schedule of Asset Retirement Obligations	The schedule below summarizes the changes in our asset retirement obligations: March 31, 2023 Asset retirement obligations as of December 31, 2022 $ 4,992 Additions to asset retirement obligations — Accretion expense 96 Liabilities settled — Ending asset retirement obligations 5,088 Current portion of asset retirement obligations 1 (174) Long-term portion of asset retirement obligations 2 $ 4,914 1 The current portion of asset retirement obligations is included in "Other accrued liabilities" on the Partnership's Consolidated and Condensed Balance Sheets. 2 The non-current portion of asset retirement obligations is included in "Other long-term obligations" on the Partnership's Consolidated and Condensed Balance Sheets.

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Gain (Loss) Recognized in AOCI and Reclassification From AOCI	The following table summarizes the gain (loss) recognized in AOCI at March 31, 2023 and December 31, 2022, respectively, and the gain (loss) reclassified from accumulated other comprehensive loss into earnings during the three months ended March 31, 2023 and 2022, respectively, for derivative financial instruments designated as cash flow hedges: Amount of Gain (Loss) Recognized in AOCI Location of Gain (Loss) Amount of Gain (Loss) Reclassified from AOCI into Income 2023 2022 2023 2022 Commodity contracts $ — $ (440) Cost of products sold $ — $ 816 Total $ — $ (440) $ — $ 816

Partners' Capital (Deficit) (Ta

Partners' Capital (Deficit) (Tables)	3 Months Ended
	Mar. 31, 2023
Partners' Capital Notes [Abstract]
Reconciliation of Net Income to Partners Interest in Net Income	The following is a reconciliation of net income allocated to the general partner and limited partners for purposes of calculating net income attributable to limited partners per unit: Three Months Ended March 31, 2023 2022 Net income (loss) $ (5,086) $ 11,478 Less general partner’s interest in net income (loss): Distributions payable on behalf of general partner interest 4 4 General partner interest in undistributed income (loss) (106) 225 Less income (loss) allocable to unvested restricted units (16) 30 Limited partners’ interest in net income (loss) $ (4,968) $ 11,219 Three Months Ended March 31, 2023 2022 Basic weighted average limited partner units outstanding 38,769,794 38,722,246 Dilutive effect of restricted units issued — 16,597 Total weighted average limited partner diluted units outstanding 38,769,794 38,738,843

Unit Based Awards - Long Term_2

Unit Based Awards - Long Term Incentive Plans (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Compensation Costs Related to Unit Based Plan	Amounts recognized in operating expense and selling, general, and administrative expense in the consolidated and condensed financial statements with respect to these plans are as follows: Three Months Ended March 31, 2023 2022 Restricted unit Awards Employees $ — $ — Non-employee directors 52 34 Phantom unit Awards Employees 399 904 Non-employee directors — — Total unit-based compensation expense $ 451 $ 938
Summary of Restricted Unit Activity	A summary of the restricted unit activity for the three months ended March 31, 2023 is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of period 124,362 $ 3.36 Granted (TBRU) 64,056 $ 2.81 Vested (45,878) $ 3.74 Forfeited — $ — Non-Vested, end of period 142,540 $ 2.99 Aggregate intrinsic value, end of period $ 391
Summary of Aggregate Intrinsic Value and Fair Value of Units Vested	A summary of the restricted units’ aggregate intrinsic value (market value at vesting date) and fair value of units vested (market value at date of grant) during the three months ended March 31, 2023 and 2022 is provided below: Three Months Ended March 31, 2023 2022 Aggregate intrinsic value of units vested $ 89 $ 92 Fair value of units vested 178 188

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
The Impact of Related Party Transactions	The impact of related party revenues from sales of products and services is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Revenues: Terminalling and storage $ 17,502 $ 16,204 Transportation 5,511 6,288 Product sales: Specialty products 872 292 Sulfur services 53 29 925 321 $ 23,938 $ 22,813 The impact of related party cost of products sold is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Cost of products sold: Specialty products $ 9,510 $ 9,646 Sulfur services 2,708 2,676 Terminalling and storage 6 5 $ 12,224 $ 12,327 The impact of related party operating expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Operating expenses: Transportation $ 18,064 $ 15,263 Sulfur services 1,000 1,245 Terminalling and storage 4,763 4,872 $ 23,827 $ 21,380 The impact of related party selling, general and administrative expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended March 31, 2023 2022 Selling, general and administrative: Transportation $ 2,263 $ 1,965 Specialty products 1,311 2,136 Sulfur services 1,081 996 Terminalling and storage 236 261 Indirect, including overhead allocation 3,625 3,450 $ 8,516 $ 8,808

Business Segments (Tables)

Business Segments (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Segment Reporting by Segment	Three Months Ended March 31, 2023 Operating Revenues Intersegment Revenues Eliminations Operating Revenues after Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Terminalling and storage $ 23,919 $ (3,061) $ 20,858 $ 5,599 $ 64 $ 3,785 Transportation 61,939 (6,216) 55,723 3,762 3,179 1,528 Sulfur services 35,679 — 35,679 2,677 7,404 2,048 Specialty products 132,277 (8) 132,269 863 11,056 259 Indirect selling, general and administrative — — — — (4,198) — Total $ 253,814 $ (9,285) $ 244,529 $ 12,901 $ 17,505 $ 7,620 Three Months Ended March 31, 2022 Operating Revenues Intersegment Revenues Eliminations Operating Revenues after Eliminations Depreciation and Amortization Operating Income (Loss) after Eliminations Capital Expenditures and Plant Turnaround Costs Terminalling and storage $ 22,371 $ (2,974) $ 19,397 $ 7,000 $ (3,057) $ 3,753 Transportation 51,897 (5,187) 46,710 3,573 1,789 3,581 Sulfur services 59,123 — 59,123 2,709 14,837 1,962 Specialty products 154,009 (38) 153,971 1,204 16,002 639 Indirect selling, general and administrative — — — — (4,122) — Total $ 287,400 $ (8,199) $ 279,201 $ 14,486 $ 25,449 $ 9,935
Assets by Segment	The Partnership's assets by reportable segment as of March 31, 2023 and December 31, 2022, are as follows: March 31, 2023 December 31, 2022 Total assets: Terminalling and storage $ 172,182 $ 184,537 Transportation 145,963 153,451 Sulfur services 113,602 110,688 Specialty products 111,128 150,175 Total assets $ 542,875 $ 598,851

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	March 31, 2023 December 31, 2022 Carrying Fair Carrying Fair 2024 Notes $ — $ — $ 52,462 $ 54,081 2025 Notes $ — $ — $ 290,495 $ 290,689 2028 Notes $ 378,948 $ 383,967 $ — $ — Total $ 378,948 $ 383,967 $ 342,957 $ 344,770

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Three Months Ended March 31, 2023 2022 Provision for income taxes $ 1,835 $ 1,541

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2023 segment
Accounting Policies [Abstract]
Number of primary business lines	4

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue
Revenues		$ 244,529	$ 279,201
Throughput and storage
Disaggregation of Revenue
Revenues	[1]	20,858	19,397
Sulfur services
Disaggregation of Revenue
Revenues		3,358	3,084
Terminalling and storage
Disaggregation of Revenue
Revenues		20,858	19,397
Terminalling and storage | Throughput and storage
Disaggregation of Revenue
Revenues		20,858	19,397
Transportation segment
Disaggregation of Revenue
Revenues		55,723	46,710
Transportation segment | Land transportation
Disaggregation of Revenue
Revenues		42,230	35,505
Transportation segment | Inland transportation
Disaggregation of Revenue
Revenues		12,078	9,419
Transportation segment | Offshore transportation
Disaggregation of Revenue
Revenues		1,415	1,786
Sulfur services segment
Disaggregation of Revenue
Revenues		35,679	59,123
Sulfur services segment | Sulfur product sales
Disaggregation of Revenue
Revenues		6,276	10,069
Sulfur services segment | Fertilizer product sales
Disaggregation of Revenue
Revenues		26,045	45,970
Sulfur services segment | Sulfur services
Disaggregation of Revenue
Revenues		3,358	3,084
Specialty products segment
Disaggregation of Revenue
Revenues		132,269	153,971
Specialty products segment | Natural gas liquids product sales
Disaggregation of Revenue
Revenues		98,222	120,406
Specialty products segment | Lubricant product sales
Disaggregation of Revenue
Revenues		$ 34,047	$ 33,565
[1]Related Party Transactions Included Above Three Months Ended March 31, 2023 2022 Revenues:* Terminalling and storage $ 17,502 $ 16,204 Transportation 5,511 6,288 Product Sales 925 321 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 9,510 9,646 Sulfur services 2,708 2,676 Terminalling and storage 6 5 Expenses: Operating expenses 23,827 21,380 Selling, general and administrative 8,516 8,808

Revenue - Estimated Revenue Exp

Revenue - Estimated Revenue Expected to be Recognized in Future (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 494,514
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 50,208
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 68,165
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 69,457
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 53,913
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 47,844
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 204,927
Revenue, remaining performance obligation, expected timing of satisfaction, period
Terminalling and storage segment | Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 418,845
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 31,755
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 43,571
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 44,879
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 46,164
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 47,549
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage segment | Terminalling and storage | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 204,927
Revenue, remaining performance obligation, expected timing of satisfaction, period
Specialty products | NGL product sales
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 19,294
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 4,356
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 5,798
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 5,782
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 3,358
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Specialty products | NGL product sales | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, period
Sulfur services segment | Sulfur services
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 56,375
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 14,097
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 18,796
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 18,796
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 4,391
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 295
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services segment | Sulfur services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, period

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Natural gas liquids	$ 16,748	$ 52,462
Lubricants	27,577	28,190
Sulfur	1,605	1,541
Fertilizer	24,990	21,691
Other	5,697	5,914
Inventories	$ 76,617	$ 109,798

Debt (Details)

Debt (Details) - USD ($)		3 Months Ended
	Apr. 19, 2023	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2024	Jun. 30, 2023	Feb. 08, 2023	Feb. 07, 2023	Dec. 31, 2022
Debt Instrument
Total long-term debt		$ 475,237,000						$ 512,871,000
Less: current portion		0						0
Total long-term debt, net of current portion		475,237,000						512,871,000
Current installments of finance lease obligations		3,000						9,000
Finance lease obligations		0						0
Total lease liability		3,000						9,000
Loss on extinguishment of debt		5,121,000	$ 0
Credit Facility
Debt Instrument
Total long-term debt		96,289,000						169,914,000
Maximum borrowing capacity		$ 200,000,000				$ 200,000,000	$ 275,000,000
Weighted average interest rate (percent)		8.46%
Unamortized debt issuance costs		$ 3,710,000						1,086,000
Credit Facility | Subsequent Event | Scenario, Forecast
Debt Instrument
Maximum borrowing capacity				$ 150,000,000	$ 175,000,000
Credit Facility | Prime Rate | Minimum
Debt Instrument
Applicable margins (percent)		1.75%
Credit Facility | Prime Rate | Maximum
Debt Instrument
Applicable margins (percent)		2.75%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument
Applicable margins (percent)		3.50%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Subsequent Event
Debt Instrument
Applicable margins (percent)	3.50%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Minimum
Debt Instrument
Applicable margins (percent)		2.75%
Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Maximum
Debt Instrument
Applicable margins (percent)		3.75%
Credit Facility | Senior Notes 11.5% Due February 2028
Debt Instrument
Unamortized debt issuance costs		$ 2,044,000
Loss on extinguishment of debt		5,121,000
Tender premium		2,827,000
Other expense		250,000
Senior Notes | Senior Notes 10.0%
Debt Instrument
Total long-term debt		0						52,462,000
Unamortized debt issuance costs		0						1,288,000
Face amount		$ 53,750,000
Stated interest rate (percent)		10%
Senior Notes | Senior Notes 11.5% Due February 2028
Debt Instrument
Total long-term debt		$ 378,948,000						0
Unamortized debt issuance costs		9,452,000						0
Unamortized premium		11,600,000						0
Face amount		$ 400,000,000				$ 400,000
Stated interest rate (percent)		11.50%				11.50%
Senior Notes | Senior Note 11.5%
Debt Instrument
Total long-term debt		$ 0						290,495,000
Unamortized debt issuance costs		0						$ 886,000
Face amount		$ 291,381,000
Stated interest rate (percent)		11.50%

Debt - Narratives (Details)

Debt - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Debt Disclosure [Abstract]
Cash paid for interest	$ 22,177	$ 21,851
Capitalized interest	$ 4	$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
New Accounting Pronouncements or Change in Accounting Principle
Lease termination term	1 year
Non-cancelable revenue arrangements, future minimum revenues, 2023	$ 17,306
Non-cancelable revenue arrangements, future minimum revenues, 2024	16,907
Non-cancelable revenue arrangements, future minimum revenues, 2025	15,152
Non-cancelable revenue arrangements, future minimum revenues, 2026	9,029
Non-cancelable revenue arrangements, future minimum revenues, 2027	8,316
Non-cancelable revenue arrangements, future minimum revenues, subsequent years	$ 24,636
Minimum
New Accounting Pronouncements or Change in Accounting Principle
Remaining lease term (years)	1 year
Maximum
New Accounting Pronouncements or Change in Accounting Principle
Remaining lease term (years)	14 years
Lease renewal term (years)	5 years

Leases - Lease Costs (Details)

Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease cost	$ 3,187	$ 2,271
Finance lease cost:
Amortization of right-of-use assets	4	25
Interest on lease liabilities	0	4
Short-term lease cost	1,708	2,618
Variable lease cost	55	44
Total lease cost	$ 4,954	$ 4,962

Leases - Balance Sheet Informat

Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating Leases
Operating lease right-of-use assets	$ 37,560	$ 34,963
Current portion of operating lease liabilities included in "Other accrued liabilities"	10,061	9,084
Operating lease liabilities	27,801	26,268
Total operating lease liabilities	$ 37,862	$ 35,352
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other accrued liabilities	Other accrued liabilities
Finance Leases
Property, plant and equipment, at cost	$ 54	$ 83
Accumulated depreciation	(30)	(44)
Property, plant and equipment, net	24	39
Current installments of finance lease obligations	3	9
Finance lease obligations	0	0
Total finance lease obligations	$ 3	$ 9
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Long-Term Debt and Lease Obligation, Current	Long-Term Debt and Lease Obligation, Current

Leases - Future Minimum Lease O

Leases - Future Minimum Lease Obligations (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating Leases
Year 1	$ 9,593
Year 2	10,677
Year 3	8,980
Year 4	6,562
Year 5	4,086
Thereafter	7,215
Total	47,113
Less amounts representing interest costs	(9,251)
Total lease liability	37,862	$ 35,352
Finance Leases
Year 1	3
Year 2	0
Year 3	0
Year 4	0
Year 5	0
Thereafter	0
Total	3
Less amounts representing interest costs	0
Total lease liability	$ 3	$ 9

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Accrued interest	$ 6,940	$ 15,131
Asset retirement obligations	174	298
Property and other taxes payable	2,296	4,562
Accrued payroll	2,247	3,504
Operating lease liabilities	10,061	9,084
Other	392	495
Total other accrued liabilities	$ 22,110	$ 33,074

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Asset Retirement Obligations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Asset Retirement Obligation, Roll Forward Analysis
Asset retirement obligations as of December 31, 2022	$ 4,992
Additions to asset retirement obligations	0
Accretion expense	96
Liabilities settled	0
Ending asset retirement obligations	5,088
Current portion of asset retirement obligations	(174)	$ (298)
Long-term portion of asset retirement obligations	$ 4,914

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Derivative Financial Instruments Designated as Cash Flow Hedges (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax
Loss recognized in AOCI on commodity cash flow hedges	$ 0	$ (440)
Amount of Gain (Loss) Reclassified from AOCI into Income		816
Designated as Hedging Instrument
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax
Loss recognized in AOCI on commodity cash flow hedges	0	(440)
Amount of Gain (Loss) Reclassified from AOCI into Income	0	816
Commodity contracts | Designated as Hedging Instrument
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax
Loss recognized in AOCI on commodity cash flow hedges	0	(440)
Commodity contracts | Cost of products sold | Designated as Hedging Instrument
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax
Amount of Gain (Loss) Reclassified from AOCI into Income	$ 0	$ 816

Partners' Capital (Deficit) - N

Partners' Capital (Deficit) - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2019
Limited Partners' Capital Account
Common limited partner units (in shares)	38,914,806
Cash distributions	$ 198	$ 198
Martin Resource Management
Limited Partners' Capital Account
Common limited partner units (in shares)	6,114,532
Martin Resource Management Corporation
Limited Partners' Capital Account
Ownership interest (percentage)	98%
Martin Resource Management Corporation | Martin Resource Management Corporation
Limited Partners' Capital Account
Purchase price			$ 552,058
Cash distributions			$ 289,019
MMGP LLC
Limited Partners' Capital Account
General partner interest percentage	2%
MMGP LLC | Martin Resource Management
Limited Partners' Capital Account
Ownership interest (percentage)	15.70%
General partner interest percentage	2%

Partners' Capital (Deficit) - D

Partners' Capital (Deficit) - Distributions of Available Cash (Details)	3 Months Ended
	Mar. 31, 2023
Limited Partners' Capital Account
Distribution period	45 days

Partners' Capital (Deficit) -_2

Partners' Capital (Deficit) - Net Income Per Unit (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Partners' Capital Notes [Abstract]
Net income (loss)	$ (5,086)	$ 11,478
Less general partner’s interest in net income (loss):
Distributions payable on behalf of general partner interest	4	4
General partner interest in undistributed income (loss)	(106)	225
Less income (loss) allocable to unvested restricted units	(16)	30
Limited partners' interest in net income (loss)	$ (4,968)	$ 11,219
Basic weighted average limited partner units outstanding (in shares)	38,769,794	38,722,246
Dilutive effect of restricted units issued (in shares)	0	16,597
Total weighted average limited partner diluted units outstanding (in shares)	38,769,794	38,738,843

Unit Based Awards - Long Term_3

Unit Based Awards - Long Term Incentive Plans - Schedule of Compensation Costs (Details) - Selling, General and Administrative Expenses - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ 451	$ 938
Restricted unit Awards | Employees
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	0	0
Restricted unit Awards | Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	52	34
Phantom unit Awards | Employees
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	399	904
Phantom unit Awards | Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ 0	$ 0

Unit Based Awards - Long Term_4

Unit Based Awards - Long Term Incentive Plans - Narrative (Details) $ in Thousands							1 Months Ended	3 Months Ended
	Jan. 24, 2027 shares	Jan. 24, 2026 shares	Jan. 24, 2025 shares	Jan. 24, 2024 shares	Apr. 20, 2022 shares	Jul. 21, 2021 shares	Feb. 28, 2023 director shares	Mar. 31, 2023 USD ($) shares	Apr. 19, 2022 shares	May 26, 2017 shares
Share-based Compensation Arrangement by Share-based Payment Award
Number of shares authorized (in shares)										3,000,000
Phantom unit Awards
Share-based Compensation Arrangement by Share-based Payment Award
Trading days						20 days
Shares available for grant (in shares)					5,000,000				2,000,000
Unrecognized compensation cost related to non-vested restricted units | $								$ 4,775
Weighted average period for recognition (in years)								1 year 9 months 29 days
Phantom unit Awards | Employees
Share-based Compensation Arrangement by Share-based Payment Award
Granted, number of units (in shares)					365,000	620,000
Restricted unit Awards
Share-based Compensation Arrangement by Share-based Payment Award
Unrecognized compensation cost related to non-vested restricted units | $								$ 397
Weighted average period for recognition (in years)								2 years 11 months 8 days
Vested, number of units (in shares)								45,878
Restricted unit Awards | Employees
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)								3 years
Restricted unit Awards | Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)								4 years
February Time Based Restricted Units
Share-based Compensation Arrangement by Share-based Payment Award
Number of independent directors receiving grants | director							3
February Time Based Restricted Units | Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Granted, number of units (in shares)							21,352
February Time Based Restricted Units | Non-employee directors | Scenario, Forecast
Share-based Compensation Arrangement by Share-based Payment Award
Vested, number of units (in shares)	5,338	5,338	5,338	5,338
Phantom Units Appreciation Rights | Employees
Share-based Compensation Arrangement by Share-based Payment Award
Granted, number of units (in shares)					1,097,500	1,245,000

Unit Based Awards - Long Term_5

Unit Based Awards - Long Term Incentive Plans - Restricted Unit Activity (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares
Restricted unit Awards
Number of Units
Non-vested, beginning of period (in shares) | shares	124,362
Vested (in shares) | shares	(45,878)
Forfeited (in shares) | shares	0
Non-vested, end of period (in shares) | shares	142,540
Weighted Average Grant-Date Fair Value Per Unit
Non-vested, beginning of period (USD per share) | $ / shares	$ 3.36
Vested (USD per share) | $ / shares	3.74
Forfeited (USD per share) | $ / shares	0
Non-vested, end of period (USD per share) | $ / shares	$ 2.99
Aggregate intrinsic value, end of period | $	$ 391
Time Based Restricted Units
Number of Units
Granted (in shares) | shares	64,056
Weighted Average Grant-Date Fair Value Per Unit
Granted (USD per share) | $ / shares	$ 2.81

Unit Based Awards - Long Term_6

Unit Based Awards - Long Term Incentive Plans - Intrinsic and Fair Value (Details) - Restricted unit Awards - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award
Aggregate intrinsic value of units vested	$ 89	$ 92
Fair value of units vested	$ 178	$ 188

Related Party Transactions - Na

Related Party Transactions - Narrative (Details)	3 Months Ended
	Mar. 31, 2023 shares
MMGP LLC
Related Party Transaction
General partner interest percentage	2%
Martin Resource Management | Martin Resource Management Corporation | Martin Midstream Partners L.P.
Related Party Transaction
Common limited partner units (in shares)	6,114,532
Voting interest percentage	15.70%
Martin Resource Management | Martin Resource Management | MMGP Holdings, LLC
Related Party Transaction
General partner interest percentage	100%
Martin Resource Management | MMGP LLC
Related Party Transaction
General partner interest percentage	2%

Related Party Transactions - Om

Related Party Transactions - Omnibus Agreement (Details) - Omnibus Agreement - Martin Resource Management - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jan. 01, 2023
Related Party Transaction
Non-compete restriction threshold	$ 5,000,000
Non-compete restriction ownership option opportunity threshold minimum	5,000,000
Non-compete restriction ownership option opportunity threshold minimum with equity limitation	$ 5,000,000
Equity limitation on ownership restriction percentage	20%
Approved annual reimbursements for indirect expenses			$ 13,982,000
Indirect expenses reimbursed	$ 3,496,000	$ 3,373,000

Related Party Transactions - Ma

Related Party Transactions - Master Transportation Services Agreement (Details)	3 Months Ended
	Mar. 31, 2023
Master Transportation Services Agreement | Martin Resource Management
Related Party Transaction
Termination written notice, minimum (in days)	30 days

Related Party Transactions - _2

Related Party Transactions - Marine Agreements (Details) - Marine Transportation Agreement - Martin Resource Management	3 Months Ended
	Mar. 31, 2023
Related Party Transaction
Automatic consecutive term renewal period (in years)	1 year
Termination written notice, minimum (in days)	60 days

Related Party Transactions - Te

Related Party Transactions - Terminal Services Agreements (Details)	3 Months Ended
	Mar. 31, 2023
Terminal Services Agreements | Martin Resource Management
Related Party Transaction
Termination written notice, minimum (in days)	90 days

Related Party Transactions - Ot

Related Party Transactions - Other Agreements (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($) bbl	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Related Party Transaction
Business and strategic development support charges paid			$ 263	$ 263
Martin Resource Management | East Texas Mack Leases
Related Party Transaction
Ownership interest (percent)	46%
Operating cash flows from operating leases	$ 623	$ 310
Martin Resource Management | Cross Tolling Agreement
Related Party Transaction
Production minimum per day (in bbl) | bbl	6,500
Annual escalation benchmark percentage	3%

Related Party Transactions - Sc

Related Party Transactions - Schedule of the Impact of Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating expenses:
Operating expenses	$ 23,827	$ 21,380
Related Party
Revenues:
Revenue from related parties	23,938	22,813
Cost of products sold:
Cost of products sold	12,224	12,327
Operating expenses:
Operating expenses	23,827	21,380
Selling, general and administrative:
Selling, general and administrative	8,516	8,808
Related Party | Indirect, including overhead allocation
Selling, general and administrative:
Selling, general and administrative	3,625	3,450
Related Party | Terminalling and storage
Revenues:
Revenue from related parties	17,502	16,204
Operating expenses:
Operating expenses	4,763	4,872
Selling, general and administrative:
Selling, general and administrative	236	261
Related Party | Transportation
Revenues:
Revenue from related parties	5,511	6,288
Operating expenses:
Operating expenses	18,064	15,263
Selling, general and administrative:
Selling, general and administrative	2,263	1,965
Related Party | Specialty products
Revenues:
Revenue from related parties	872	292
Cost of products sold:
Cost of products sold	9,510	9,646
Selling, general and administrative:
Selling, general and administrative	1,311	2,136
Related Party | Product sales
Revenues:
Revenue from related parties	925	321
Related Party | Sulfur services
Revenues:
Revenue from related parties	53	29
Cost of products sold:
Cost of products sold	2,708	2,676
Operating expenses:
Operating expenses	1,000	1,245
Selling, general and administrative:
Selling, general and administrative	1,081	996
Related Party | Terminalling and storage
Cost of products sold:
Cost of products sold	$ 6	$ 5

Business Segments - Narratives

Business Segments - Narratives (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) segment
Segment Reporting Information
Number of reportable segments | segment	4
Terminalling and storage
Segment Reporting Information
Goodwill, Transfers	$ (4,229)
Specialty products
Segment Reporting Information
Goodwill, Transfers	$ 4,229

Business Segments - Income Stat

Business Segments - Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information
Total revenue	$ 244,529	$ 279,201
Depreciation and Amortization	12,901	14,486
Operating Income (Loss) after Eliminations	17,505	25,449
Capital Expenditures and Plant Turnaround Costs	7,620	9,935
Terminalling and storage
Segment Reporting Information
Total revenue	20,858	19,397
Depreciation and Amortization	5,599	7,000
Operating Income (Loss) after Eliminations	64	(3,057)
Capital Expenditures and Plant Turnaround Costs	3,785	3,753
Transportation segment
Segment Reporting Information
Total revenue	55,723	46,710
Depreciation and Amortization	3,762	3,573
Operating Income (Loss) after Eliminations	3,179	1,789
Capital Expenditures and Plant Turnaround Costs	1,528	3,581
Sulfur services
Segment Reporting Information
Total revenue	35,679	59,123
Depreciation and Amortization	2,677	2,709
Operating Income (Loss) after Eliminations	7,404	14,837
Capital Expenditures and Plant Turnaround Costs	2,048	1,962
Specialty products
Segment Reporting Information
Total revenue	132,269	153,971
Depreciation and Amortization	863	1,204
Operating Income (Loss) after Eliminations	11,056	16,002
Capital Expenditures and Plant Turnaround Costs	259	639
Operating Revenues
Segment Reporting Information
Total revenue	253,814	287,400
Operating Revenues | Terminalling and storage
Segment Reporting Information
Total revenue	23,919	22,371
Operating Revenues | Transportation segment
Segment Reporting Information
Total revenue	61,939	51,897
Operating Revenues | Sulfur services
Segment Reporting Information
Total revenue	35,679	59,123
Operating Revenues | Specialty products
Segment Reporting Information
Total revenue	132,277	154,009
Intersegment Revenues Eliminations
Segment Reporting Information
Total revenue	(9,285)	(8,199)
Intersegment Revenues Eliminations | Terminalling and storage
Segment Reporting Information
Total revenue	(3,061)	(2,974)
Intersegment Revenues Eliminations | Transportation segment
Segment Reporting Information
Total revenue	(6,216)	(5,187)
Intersegment Revenues Eliminations | Sulfur services
Segment Reporting Information
Total revenue	0	0
Intersegment Revenues Eliminations | Specialty products
Segment Reporting Information
Total revenue	(8)	(38)
Indirect selling, general and administrative
Segment Reporting Information
Depreciation and Amortization	0	0
Operating Income (Loss) after Eliminations	(4,198)	(4,122)
Capital Expenditures and Plant Turnaround Costs	$ 0	$ 0

Business Segments - Balance She

Business Segments - Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Total assets:
Total assets	$ 542,875	$ 598,851
Terminalling and storage
Total assets:
Total assets	172,182	184,537
Transportation segment
Total assets:
Total assets	145,963	153,451
Sulfur services
Total assets:
Total assets	113,602	110,688
Specialty products
Total assets:
Total assets	$ 111,128	$ 150,175

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	$ 378,948	$ 342,957
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	383,967	344,770
2024 Notes | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	0	52,462
2024 Notes | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	0	54,081
2025 Notes | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	0	290,495
2025 Notes | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	0	290,689
2028 Notes | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	378,948	0
2028 Notes | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	$ 383,967	$ 0

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 1,835	$ 1,541

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Income Tax Contingency
Income tax expense	$ 1,835	$ 1,541
Deferred income tax expense	1,177	921
TEXAS
Income Tax Contingency
State income taxes	120	176
MTI
Income Tax Contingency
Income tax expense	$ 1,715	$ 1,365
Effective income tax rate (percentage)	24.43%	22.03%
Current federal income tax expense	$ 325	$ 320
State income tax expense	213	124
Deferred income tax expense	1,177	$ 921
Deferred tax asset	$ 13,209		$ 14,386

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event	Apr. 19, 2023 $ / shares
Subsequent Event
Dividends declared (USD per share)	$ 0.005
Estimated annualized dividends (USD per share)	$ 0.020