Martin Midstream Partners (MMLP) 10-Q21 Oct 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2024	Oct. 21, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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)		39,001,086
Entity Central Index Key	0001176334
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED AND CONDENSED BALA

CONSOLIDATED AND CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash	$ 56	$ 54
Accounts and other receivables, less allowance for doubtful accounts of $704 and $530, respectively	70,041	53,293
Inventories	43,037	43,822
Due from affiliates	23,522	7,924
Other current assets	12,156	9,220
Total current assets	148,812	114,313
Property, plant and equipment, at cost	948,185	918,786
Accumulated depreciation	(640,407)	(612,993)
Property, plant and equipment, net	307,778	305,793
Goodwill	16,671	16,671
Right-of-use assets	61,521	60,359
Investment in DSM Semichem LLC	7,624	0
Deferred income taxes, net	10,043	10,200
Other assets, net	2,308	2,039
Total assets	554,757	509,375
Liabilities and Partners’ Capital (Deficit)
Current installments of finance lease obligations	14	0
Trade and other accounts payable	60,995	51,653
Product exchange payables	0	426
Due to affiliates	1,388	6,334
Income taxes payable	1,315	652
Other accrued liabilities	31,157	41,499
Total current liabilities	94,869	100,564
Long-term debt, net	469,269	421,173
Finance lease obligations	58	0
Operating lease liabilities	44,549	45,684
Other long-term obligations	7,354	6,578
Total liabilities	616,099	573,999
Commitments and contingencies
Partners’ capital (deficit)	(61,342)	(64,624)
Total liabilities and partners' capital (deficit)	$ 554,757	$ 509,375
Other Receivable, after Allowance for Credit Loss, Current, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Other Liability, Current, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]

CONSOLIDATED AND CONDENSED BA_2

CONSOLIDATED AND CONDENSED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 704	$ 530

CONSOLIDATED AND CONDENSED STAT

CONSOLIDATED AND CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues:
Total revenues		$ 170,934	$ 176,697	$ 536,295	$ 616,862
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		70,977	75,782	225,435	312,849
Expenses:
Operating expenses	[1]	62,363	64,375	191,655	187,857
Selling, general and administrative	[1]	12,494	10,424	32,108	30,043
Depreciation and amortization		12,608	12,223	37,944	37,671
Total costs and expenses		158,442	162,804	487,142	568,420
Gain on disposition or sale of property, plant and equipment		159	811	1,320	1,096
Operating income		12,651	14,704	50,473	49,538
Other income (expense):
Interest expense, net		(14,592)	(14,994)	(42,811)	(45,914)
Loss on extinguishment of debt		0	0	0	(5,121)
Equity in earnings (loss) of DSM Semichem LLC		(314)	0	(314)	0
Other, net		2	17	20	50
Total other expense		(14,904)	(14,977)	(43,105)	(50,985)
Net income (loss) before taxes		(2,253)	(273)	7,368	(1,447)
Income tax expense		(1,066)	(788)	(3,634)	(3,619)
Net income (loss)		(3,319)	(1,061)	3,734	(5,066)
Less general partner's interest in net income (loss)		66	21	(75)	101
Less income (loss) allocable to unvested restricted units		14	4	(14)	16
Limited partners' interest in net income (loss)		$ (3,239)	$ (1,036)	$ 3,645	$ (4,949)
Net income (loss) per unit attributable to limited partners - basic (in dollars per share)		$ (0.08)	$ (0.03)	$ 0.09	$ (0.13)
Net income (loss) per unit attributable to limited partners - diluted (in dollars per share)		$ (0.08)	$ (0.03)	$ 0.09	$ (0.13)
Weighted average limited partner units - basic (in shares)		38,832,222	38,772,266	38,831,064	38,771,451
Weighted average limited partner units - diluted (in shares)		38,832,222	38,772,266	38,909,976	38,771,451
Terminalling and storage
Revenues:
Total revenues	[1]	$ 22,562	$ 22,202	$ 67,454	$ 64,744
Transportation
Revenues:
Total revenues	[1]	56,506	55,223	172,489	165,696
Sulfur services
Revenues:
Total revenues		3,477	3,358	10,431	10,073
Product sales
Revenues:
Total revenues	[1]	88,389	95,914	285,921	376,349
Specialty products
Revenues:
Total revenues	[1]	67,206	66,695	200,819	277,836
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	58,409	56,298	173,192	245,863
Sulfur services
Revenues:
Total revenues	[1]	21,183	29,219	85,102	98,513
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	12,545	19,461	52,178	66,932
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	$ 23	$ 23	$ 65	$ 54

[1]Related Party Transactions Included Above Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenues:* Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product Sales 91 122 343 8,544 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 8,401 9,896 23,342 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 Expenses: Operating expenses 26,153 25,606 79,077 74,491 Selling, general and administrative 12,215 8,477 27,716 23,549

CONSOLIDATED AND CONDENSED ST_2

CONSOLIDATED AND CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - Related Party Transactions (Parenthetical) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues:
Total revenues		$ 170,934	$ 176,697	$ 536,295	$ 616,862
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		70,977	75,782	225,435	312,849
Expenses:
Operating expenses	[1]	62,363	64,375	191,655	187,857
Selling, general and administrative	[1]	12,494	10,424	32,108	30,043
Terminalling and storage
Revenues:
Total revenues	[1]	22,562	22,202	67,454	64,744
Transportation
Revenues:
Total revenues	[1]	56,506	55,223	172,489	165,696
Product Sales
Revenues:
Total revenues	[1]	88,389	95,914	285,921	376,349
Specialty products
Revenues:
Total revenues	[1]	67,206	66,695	200,819	277,836
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	58,409	56,298	173,192	245,863
Sulfur services
Revenues:
Total revenues	[1]	21,183	29,219	85,102	98,513
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	12,545	19,461	52,178	66,932
Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold	[1]	23	23	65	54
Related Party
Revenues:
Total revenues		25,851	26,090	79,649	82,879
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		11,438	12,706	32,333	35,517
Expenses:
Operating expenses		26,153	25,606	79,077	74,491
Selling, general and administrative		12,215	8,477	27,716	23,549
Related Party \| Terminalling and storage
Revenues:
Total revenues		17,785	18,542	54,412	54,121
Expenses:
Operating expenses		5,646	5,449	16,611	15,729
Selling, general and administrative		1,333	323	1,757	551
Related Party \| Transportation
Revenues:
Total revenues		7,975	7,426	24,894	20,214
Expenses:
Operating expenses		19,257	18,531	58,844	54,546
Selling, general and administrative		3,635	2,307	7,665	6,509
Related Party \| Product Sales
Revenues:
Total revenues		91	122	343	8,544
Related Party \| Specialty products
Revenues:
Total revenues		82	59	272	8,348
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		8,401	9,896	23,342	27,324
Expenses:
Selling, general and administrative		1,833	1,101	3,825	2,982
Related Party \| Sulfur services
Revenues:
Total revenues		9	63	71	196
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		3,014	2,787	8,926	8,139
Expenses:
Operating expenses		1,250	1,626	3,622	4,216
Selling, general and administrative		1,826	1,134	3,759	2,654
Related Party \| Terminalling and storage
Cost of products sold: (excluding depreciation and amortization)
Cost of products sold		$ 23	$ 23	$ 65	$ 54

[1]Related Party Transactions Included Above Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenues:* Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product Sales 91 122 343 8,544 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 8,401 9,896 23,342 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 Expenses: Operating expenses 26,153 25,606 79,077 74,491 Selling, general and administrative 12,215 8,477 27,716 23,549

CONSOLIDATED AND CONDENSED ST_3

CONSOLIDATED AND CONDENSED STATEMENTS OF CAPITAL (DEFICIT) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Increase (Decrease) in Partners' Capital
Beginning balance	$ (57,866)	$ (63,757)	$ (64,624)	$ (59,445)
Net income (loss)	(3,319)	(1,061)	3,734	(5,066)
Cash distributions	(199)	(198)	(597)	(595)
Unit-based compensation	42	37	145	127
Ending balance	(61,342)	(64,979)	(61,342)	(64,979)
Common Limited Partner \| Common
Increase (Decrease) in Partners' Capital
Beginning balance	$ (59,557)	$ (65,334)	$ (66,182)	$ (61,110)
Beginning balance (in shares)	39,001,086	38,914,806	38,914,806	38,850,750
Net income (loss)	$ (3,253)	$ (1,040)	$ 3,659	$ (4,965)
Issuance of restricted units (in shares)			86,280	64,056
Cash distributions	(195)	(194)	$ (585)	$ (583)
Unit-based compensation	42	37	145	127
Ending balance	$ (62,963)	$ (66,531)	$ (62,963)	$ (66,531)
Ending balance (in shares)	39,001,086	38,914,806	39,001,086	38,914,806
General Partner
Increase (Decrease) in Partners' Capital
Beginning balance	$ 1,691	$ 1,577	$ 1,558	$ 1,665
Net income (loss)	(66)	(21)	75	(101)
Cash distributions	(4)	(4)	(12)	(12)
Ending balance	$ 1,621	$ 1,552	$ 1,621	$ 1,552

CONSOLIDATED AND CONDENSED ST_4

CONSOLIDATED AND CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income (loss)	$ 3,734	$ (5,066)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	37,944	37,671
Amortization of deferred debt issuance costs	2,311	3,206
Amortization of debt discount	1,800	1,600
Deferred income tax expense	157	2,322
Gain on disposition or sale of property, plant and equipment, net	(1,320)	(1,096)
Loss on extinguishment of debt	0	5,121
Equity in (earnings) loss of DSM Semichem LLC	314	0
Non cash unit-based compensation	145	127
Change in current assets and liabilities, excluding effects of acquisitions and dispositions:
Accounts and other receivables	(16,748)	19,190
Inventories	591	68,099
Due from affiliates	(15,598)	5,914
Other current assets	(373)	5,282
Trade and other accounts payable	9,867	(24,709)
Product exchange payables	(426)	743
Due to affiliates	(4,946)	(804)
Income taxes payable	663	(204)
Other accrued liabilities	(12,632)	(10,311)
Change in other non-current assets and liabilities	701	(1,020)
Net cash provided by operating activities	6,184	106,065
Cash flows from investing activities:
Payments for property, plant and equipment	(34,058)	(25,294)
Payments for plant turnaround costs	(9,599)	(2,367)
Investment in DSM Semichem LLC	(6,938)	0
Proceeds from sale of property, plant and equipment	953	5,183
Net cash used in investing activities	(49,642)	(22,478)
Cash flows from financing activities:
Payments of long-term debt	(173,000)	(579,197)
Payments under finance lease obligations	(5)	(9)
Proceeds from long-term debt	217,077	510,489
Payment of debt issuance costs	(15)	(14,266)
Cash distributions paid	(597)	(595)
Net cash provided by (used in) financing activities	43,460	(83,578)
Net increase in cash	2	9
Cash at beginning of period	54	45
Cash at end of period	56	54
Cash Flow, Noncash Investing and Financing Activities Disclosure
Non-cash additions to property, plant and equipment	2,418	2,369
Non-cash contribution of land to DSM Semichem LLC	$ 1,000	$ 0

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	9 Months Ended
Nature of Operations and Basis of Presentation	Sep. 30, 2024
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 marketing, distribution, and transportation services for natural gas liquids and blending and packaging services for specialty lubricants and grease. 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, 2023, filed with the SEC on February 21, 2024. 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	9 Months Ended
New Accounting Pronouncements	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTS In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 requires annual and interim disclosures that are expected to improve reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. The provisions of ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Partnership will adopt ASU 2023-07 and its expanded segment disclosure requirements in compliance with the required adoption guidelines.

Exit of Butane Optimization Bus

Exit of Butane Optimization Business	9 Months Ended
Exit of Butane Optimization Business	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Exit of Butane Optimization Business	EXIT OF BUTANE OPTIMIZATION BUSINESS During the second quarter of 2023, the Partnership completed its previously announced exit from its butane optimization business at the conclusion of the butane selling season. This exit did not qualify as discontinued operations in accordance with FASB Accounting Standards Codification ("ASC") Topic 205. Going forward, with respect to butane, the Partnership will operate as a fee-based butane logistics business, primarily continuing to utilize its north Louisiana underground storage assets, which have both truck and rail capability. This logistics business will also utilize the Partnership's truck transportation assets for fee-based product movements. As a result of this new business model, the Partnership will no longer carry butane inventory, enabling the Partnership to reduce commodity risk exposure, cash flow and earnings volatility, and working capital requirements. The following revenues and costs, which are included in the financial results for all periods presented, are not expected to be incurred under the new fee-based butane logistics business model. The butane optimization business has historically been included in the Partnership's Specialty Products operating segment. Three Months Ended September 30, Nine Months Ended September 30, 2023 2023 Products revenue $ — $ 70,539 Cost of products sold — 72,282 Selling, general and administrative expenses — 512 $ — $ (2,255)

Revenue

Revenue	9 Months Ended
Revenue	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE The following table disaggregates our revenue by major source: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Terminalling and storage segment Throughput and storage $ 22,562 $ 22,202 $ 67,454 $ 64,744 $ 22,562 $ 22,202 $ 67,454 $ 64,744 Transportation segment Land transportation $ 40,514 $ 40,965 $ 126,117 $ 124,064 Inland marine transportation 14,146 12,658 41,446 37,093 Offshore marine transportation 1,846 1,600 4,926 4,539 $ 56,506 $ 55,223 $ 172,489 $ 165,696 Sulfur services segment Sulfur product sales $ 8,585 $ 8,453 $ 21,789 $ 22,191 Fertilizer product sales 12,598 20,766 63,313 76,322 Sulfur services 3,477 3,358 10,431 10,073 $ 24,660 $ 32,577 $ 95,533 $ 108,586 Specialty products segment Natural gas liquids product sales $ 35,940 $ 31,225 $ 109,506 $ 175,125 Lubricant product sales 31,266 35,470 91,313 102,711 $ 67,206 $ 66,695 $ 200,819 $ 277,836 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 storage and throughput contracts at the Partnership's underground NGL storage facility, revenue is recognized based on the volume stored and moved through the facility 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. 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. 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. 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, but can vary based on the specific terms of the contract. Delivery of product 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. 2024 2025 2026 2027 2028 Thereafter Total Terminalling and storage Throughput and storage $ 11,060 $ 45,448 $ 46,749 $ 48,152 $ 49,662 $ 157,964 $ 359,035 Sulfur services Product sales 1,909 7,636 6,661 492 — — 16,698 Service revenues 3,477 13,908 13,908 — — — 31,293 Specialty Products NGL product sales 1,639 6,501 3,776 — — — 11,916 Total $ 18,085 $ 73,493 $ 71,094 $ 48,644 $ 49,662 $ 157,964 $ 418,942

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventories	INVENTORIES Components of inventories at September 30, 2024 and December 31, 2023, were as follows: September 30, December 31, Natural gas liquids $ 1,647 $ 3,679 Lubricants 23,524 20,057 Sulfur 693 817 Fertilizer 11,681 13,411 Other 5,492 5,858 $ 43,037 $ 43,822

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	DEBT At September 30, 2024 and December 31, 2023, long-term debt consisted of the following: September 30, December 31, $150,000 Credit facility at variable interest rate (8.44% 1 weighted average at September 30, 2024), 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 $2,503 and $3,292, respectively 2 $ 83,997 $ 39,208 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $6,728 and $8,235, respectively, including unamortized premium of $8,000 and $9,800, respectively, due February 2028, secured 2 385,272 381,965 Total 469,269 421,173 Less: current portion — — Total long-term debt, net of current portion $ 469,269 $ 421,173 1 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 September 30, 2024 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 September 30, 2024 is 3.25%. The applicable margin for SOFR borrowings effective October 16, 2024, is 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 September 30, 2024 and December 31, 2023.

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2024
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 facilities and 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 12 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 in its lease term if, at commencement, it is reasonably likely that the Par tnership will exercise the extension options. The components of lease expense for the three and nine months ended September 30, 2024 and 2023, were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost $ 5,483 $ 4,602 $ 15,603 $ 11,393 Finance lease cost: Amortization of right-of-use assets $ 4 $ — 7 6 Interest on lease liabilities 1 — 2 — Short-term lease cost 1,537 1,256 4,036 4,331 Variable lease cost 41 48 128 143 Total lease cost $ 7,066 $ 5,906 $ 19,776 $ 15,873 Supplemental balance sheet information related to leases at September 30, 2024 and December 31, 2023, was as follows: September 30, December 31, 2023 Operating Leases Operating lease right-of-use assets $ 61,521 $ 60,359 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 17,216 $ 14,901 Operating lease liabilities 44,549 45,684 Total operating lease liabilities $ 61,765 $ 60,585 Finance Leases Property, plant and equipment, at cost $ 77 $ — Accumulated depreciation (7) — Property, plant and equipment, net $ 70 $ — Current installments of finance lease obligations $ 14 $ — Finance lease obligations 58 — Total finance lease obligations $ 72 $ — For the nine months ended September 30, 2024, the Partnership incurred new operating leases, primarily related to land and marine transportation assets and renewed existing operating leases set to expire, primarily related to marine transportation assets. The Partnership’s future minimum lease obligations as of September 30, 2024, consist of the following: Operating Leases Year 1 $ 21,084 Year 2 18,827 Year 3 14,770 Year 4 9,182 Year 5 2,824 Thereafter 4,425 Total 71,112 Less amounts representing interest costs (9,347) Total lease liability $ 61,765 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 September 30, 2024, are as follows: 2024 - $6,557; 2025 - $17,963; 2026 - $11,826; 2027 - $11,631; 2028 - $11,435; subsequent years - $18,399.
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 facilities and 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 12 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 in its lease term if, at commencement, it is reasonably likely that the Par tnership will exercise the extension options. The components of lease expense for the three and nine months ended September 30, 2024 and 2023, were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost $ 5,483 $ 4,602 $ 15,603 $ 11,393 Finance lease cost: Amortization of right-of-use assets $ 4 $ — 7 6 Interest on lease liabilities 1 — 2 — Short-term lease cost 1,537 1,256 4,036 4,331 Variable lease cost 41 48 128 143 Total lease cost $ 7,066 $ 5,906 $ 19,776 $ 15,873 Supplemental balance sheet information related to leases at September 30, 2024 and December 31, 2023, was as follows: September 30, December 31, 2023 Operating Leases Operating lease right-of-use assets $ 61,521 $ 60,359 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 17,216 $ 14,901 Operating lease liabilities 44,549 45,684 Total operating lease liabilities $ 61,765 $ 60,585 Finance Leases Property, plant and equipment, at cost $ 77 $ — Accumulated depreciation (7) — Property, plant and equipment, net $ 70 $ — Current installments of finance lease obligations $ 14 $ — Finance lease obligations 58 — Total finance lease obligations $ 72 $ — For the nine months ended September 30, 2024, the Partnership incurred new operating leases, primarily related to land and marine transportation assets and renewed existing operating leases set to expire, primarily related to marine transportation assets. The Partnership’s future minimum lease obligations as of September 30, 2024, consist of the following: Operating Leases Year 1 $ 21,084 Year 2 18,827 Year 3 14,770 Year 4 9,182 Year 5 2,824 Thereafter 4,425 Total 71,112 Less amounts representing interest costs (9,347) Total lease liability $ 61,765 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 September 30, 2024, are as follows: 2024 - $6,557; 2025 - $17,963; 2026 - $11,826; 2027 - $11,631; 2028 - $11,435; subsequent years - $18,399.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	9 Months Ended
Supplemental Balance Sheet Information	Sep. 30, 2024
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	SUPPLEMENTAL BALANCE SHEET INFORMATION Components of "Other accrued liabilities" were as follows: September 30, December 31, 2023 Accrued interest $ 6,434 $ 17,956 Asset retirement obligations — 25 Property and other taxes payable 3,860 4,348 Accrued payroll 3,602 4,136 Operating lease liabilities 17,216 14,901 Other 45 133 $ 31,157 $ 41,499 The schedule below summarizes the changes in our asset retirement obligations: September 30, 2024 Asset retirement obligations as of December 31, 2023 $ 5,182 Additions to asset retirement obligations — Accretion expense 99 Liabilities settled — Ending asset retirement obligations 5,281 Current portion of asset retirement obligations 1 — Long-term portion of asset retirement obligations 2 $ 5,281 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.

Partners' Capital (Deficit)

Partners' Capital (Deficit)	9 Months Ended
Partners' Capital (Deficit)	Sep. 30, 2024
Partners' Capital Notes [Abstract]
Partners' Capital (Deficit)	PARTNERS' CAPITAL (DEFICIT) As of September 30, 2024, Partners’ capital (deficit) consisted of 39,001,086 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 deemed 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net income (loss) $ (3,319) $ (1,061) $ 3,734 $ (5,066) Less general partner’s interest in net income (loss): Distributions payable on behalf of general partner interest 4 4 12 12 General partner interest in undistributed income (loss) (70) (25) 63 (113) Less income (loss) allocable to unvested restricted units (14) (4) 14 (16) Limited partners’ interest in net income (loss) $ (3,239) $ (1,036) $ 3,645 $ (4,949) 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Basic weighted average limited partner units outstanding 38,832,222 38,772,266 38,831,064 38,771,451 Dilutive effect of restricted units issued — — 78,912 — Total weighted average limited partner diluted units outstanding 38,832,222 38,772,266 38,909,976 38,771,451 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 and nine months ended September 30, 2023 and the three months ended September 30, 2024 because the limited partners were allocated a net loss in these periods.

Unit Based Awards - Long-Term I

Unit Based Awards - Long-Term Incentive Plans	9 Months Ended
Unit Based Awards - Long-Term Incentive Plans	Sep. 30, 2024
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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Restricted unit Awards Employees $ — $ — $ — $ — Non-employee directors 42 37 145 127 Phantom unit Awards Employees 1,619 484 2,839 (691) Non-employee directors — — — — Total unit-based compensation expense $ 1,661 $ 521 $ 2,984 $ (564) 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. On July 19, 2023, 1,179,500 phantom units and 505,500 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 September 30, 2024, 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 September 30, 2024, there was a total of $3,493 of unrecognized compensation costs related to non-vested phantom unit awards. These costs are expected to be recognized over a remaining life of 1.69 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 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 September 30, 2024, met the criteria to be treated under equity classification. In February 2024, the Partnership issued 28,760 TBRUs to each of the Partnership's three independent directors under the 2017 LTIP. These restricted common units vest in equal installments of 7,190 units on January 24, 2025, 2026, 2027, and 2028. 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 nine months ended September 30, 2024, is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of period 141,390 $ 2.99 Granted (TBRU) 86,280 $ 2.26 Vested (58,806) $ 2.86 Forfeited — $ — Non-Vested, end of period 168,864 $ 2.65 Aggregate intrinsic value, end of period $ 616 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 and nine months ended September 30, 2024 and 2023, is provided below: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Aggregate intrinsic value of units vested $ — $ — $ 46 $ 89 Fair value of units vested — — 168 178 As of September 30, 2024, there was $335 of unrecognized compensation cost related to non-vested restricted units. That cost is expected to be recognized over a weighted-average period of 2.57 years.

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS As of September 30, 2024, 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 September 30, 2024, 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; 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; ◦ operating a butane optimization business; ◦ 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, 2024, through December 31, 2024, the Conflicts Committee approved an annual reimbursement amount for indirect expenses of $13,508. The Partnership reimbursed Martin Resource Management Corporation for $3,377 and $3,496 of indirect expenses for the three months ended September 30, 2024 and 2023, respectively. The Partnership reimbursed Martin Resource Management Corporation for $10,131 and $10,487 of indirect expenses for the nine months ended September 30, 2024 and 2023, 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. Merger Agreement On October 3, 2024, the Partnership entered into a Merger Agreement with Martin Resource Management Corporation. Refer to Note 18 – Subsequent Events included herein for more information. 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 primary term of this agreement expired 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. Effective January 1, 2024, this agreement was amended to increase the throughput rate and to establish a minimum throughput volume. 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 September 30, 2024 and 2023, were $1,374 and $952, respectively. Amounts paid to East Texas Mack for tractor and trailer lease payments and lease residuals for the nine months ended September 30, 2024 and 2023, were $3,429 and $2,361, respectively. Storage and Services Agreement. The Partnership is a party to a storage and services agreement with Martin Butane, a division of Martin Product Sales LLC (a subsidiary of Martin Resource Management Corporation), dated May 1, 2023, under which the Partnership provides storage and other services for NGLs at the Partnership's Arcadia, Louisiana, underground storage facility. The primary term of the agreement expired on April 30, 2024, 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. 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenues: Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product sales: Specialty products 82 59 272 8,348 Sulfur services 9 63 71 196 91 122 343 8,544 $ 25,851 $ 26,090 $ 79,649 $ 82,879 The impact of related party cost of products sold is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Cost of products sold: Specialty products $ 8,401 $ 9,896 $ 23,342 $ 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 $ 11,438 $ 12,706 $ 32,333 $ 35,517 The impact of related party operating expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating expenses: Transportation $ 19,257 $ 18,531 $ 58,844 $ 54,546 Sulfur services 1,250 1,626 3,622 4,216 Terminalling and storage 5,646 5,449 16,611 15,729 $ 26,153 $ 25,606 $ 79,077 $ 74,491 The impact of related party selling, general and administrative expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Selling, general and administrative: Transportation $ 3,635 $ 2,307 $ 7,665 $ 6,509 Specialty products 1,833 1,101 3,825 2,982 Sulfur services 1,826 1,134 3,759 2,654 Terminalling and storage 1,333 323 1,757 551 Indirect, including overhead allocation 3,588 3,612 10,710 10,853 $ 12,215 $ 8,477 $ 27,716 $ 23,549

Business Segments

Business Segments	9 Months Ended
Business Segments	Sep. 30, 2024
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. The Partnership evaluates the performance of its reportable segments based on operating income. There is no allocation of interest expense. Three Months Ended September 30, 2024 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 $ 24,414 $ (1,852) $ 22,562 $ 5,695 $ 914 $ 2,193 Transportation 60,196 (3,690) 56,506 3,182 4,858 1,929 Sulfur services 24,660 — 24,660 2,937 4,719 7,929 Specialty products 67,225 (19) 67,206 794 5,902 484 Indirect selling, general and administrative — — — — (3,742) — Total $ 176,495 $ (5,561) $ 170,934 $ 12,608 $ 12,651 $ 12,535 Three Months Ended September 30, 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 $ 23,973 $ (1,771) $ 22,202 $ 5,102 $ 1,357 $ 2,684 Transportation 58,541 (3,318) 55,223 3,674 3,323 1,939 Sulfur services 32,577 — 32,577 2,639 5,993 5,015 Specialty products 66,720 (25) 66,695 808 7,868 1,028 Indirect selling, general and administrative — — — — (3,837) — Total $ 181,811 $ (5,114) $ 176,697 $ 12,223 $ 14,704 $ 10,666 Nine Months Ended September 30, 2024 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 $ 73,101 $ (5,647) $ 67,454 $ 16,819 $ 4,187 $ 11,318 Transportation 183,705 (11,216) 172,489 10,039 15,126 6,554 Sulfur services 95,534 (1) 95,533 8,697 22,620 22,826 Specialty products 200,888 (69) 200,819 2,389 19,937 2,434 Indirect selling, general and administrative — — — — (11,397) — Total $ 553,228 $ (16,933) $ 536,295 $ 37,944 $ 50,473 $ 43,132 Nine Months Ended September 30, 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 $ 71,798 $ (7,054) $ 64,744 $ 15,896 $ 3,657 $ 9,793 Transportation 178,875 (13,179) 165,696 11,196 11,847 5,938 Sulfur services 108,586 — 108,586 8,072 21,890 10,723 Specialty products 277,895 (59) 277,836 2,507 24,073 1,627 Indirect selling, general and administrative — — — — (11,929) — Total $ 637,154 $ (20,292) $ 616,862 $ 37,671 $ 49,538 $ 28,081 The Partnership's assets by reportable segment as of September 30, 2024 and December 31, 2023, are as follows: September 30, 2024 December 31, 2023 Total assets: Terminalling and storage $ 192,058 $ 171,320 Transportation 166,448 161,506 Sulfur services 116,748 103,779 Specialty products 79,503 72,770 Total assets $ 554,757 $ 509,375

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
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 obligations (the “Litigation”). The Marketing Lawsuits pending in federal court against the customer were transferred to the U.S. District Court for the Western District of Missouri under the consolidated case MDL No. 2709 for pretrial proceedings (the “Consolidated Lawsuits”). On March 1, 2017, at the joint request of the customer and the Partnership, the Tennessee Court administratively closed the Litigation. In 2021, the customer settled the Consolidated Lawsuits. On December 17, 2021, at the request of the customer, the Tennessee Court reopened the Litigation and the customer asserted various counterclaims against the Partnership seeking, among other things, to recover its costs of defending and settling the Consolidated Lawsuits. At this time, we are unable to determine what ultimate exposure we may have in this matter, if any. The Partnership intends to vigorously defend the counterclaims asserted by the customer in the Litigation. The trial for the Litigation is expected to be held in the second half of 2025.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2024
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 2028 Notes is considered Level 2, as the fair value is based upon quoted prices for identical liabilities in markets that are not active. September 30, 2024 December 31, 2023 Carrying Fair Carrying Fair 2028 Notes $ 385,272 $ 441,587 $ 381,965 $ 414,453 Total $ 385,272 $ 441,587 $ 381,965 $ 414,453

Investment in DSM Semichem LLC

Investment in DSM Semichem LLC	9 Months Ended
Investment in DSM Semichem LLC	Sep. 30, 2024
Schedule of Investments [Abstract]
Investment in DSM Semichem LLC	INVESTMENT IN DSM SEMICHEM LLCOn October 19, 2022, Martin ELSA Investment LLC, the Partnership's affiliate, entered into definitive agreements with Samsung C&T America, Inc. and Dongjin USA, Inc., an affiliate of Dongjin Semichem Co., Ltd., to form DSM Semichem LLC (“DSM”). DSM will produce and distribute electronic level sulfuric acid (“ELSA”). By leveraging the Partnership's existing assets located in Plainview, Texas and installing additional facilities (the “ELSA Facility”) as required, DSM will produce ELSA that meets the strict quality standards required by the recent advances in semiconductor manufacturing. In addition to owning a 10% non-controlling interest in DSM, the Partnership will be the exclusive provider of feedstock to the ELSA Facility. The Partnership, through its affiliate MTI, will also provide land transportation services for the ELSA produced by DSM. On April 1, 2024, the Partnership contributed $6,500 in cash to DSM, which represents the cash contributions required pursuant to DSM's limited liability agreement for the Partnership's 10% non-controlling interest. Also, in conjunction with the formation of DSM, we contributed approximately 22 acres of land. The Partnership recognizes its 10% interest in DSM as "Investment in DSM Semichem LLC" on its Consolidated and Condensed Balance Sheets. The Partnership accounts for its ownership interest in DSM under the equity method of accounting.

Condensed Consolidated Financia

Condensed Consolidated Financial Information	9 Months Ended
Condensed Consolidated Financial Information	Sep. 30, 2024
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	9 Months Ended
Income Taxes	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Provision for income taxes $ 1,066 $ 788 $ 3,634 $ 3,619 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 $270 and $120 were recorded in income tax expense for the three months ended September 30, 2024 and 2023, respectively. Current state income taxes attributable to the Texas margin tax relating to the operation of the Partnership of $820 and $320 were recorded in income tax expense for the nine months ended September 30, 2024 and 2023, 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 $796 and $668, related to the operation of the Taxable Subsidiary, for the three months ended September 30, 2024 and 2023, resulted in an effective income tax rate ("ETR") of 33.36% and 23.96%, respectively. Total income tax expense of $2,814 and $3,299, related to the operation of the Taxable Subsidiary, for the nine months ended September 30, 2024 and 2023, resulted in an ETR of 25.17% and 24.88%, respectively. The increase in the provision for income taxes and the ETR for the income taxes during the three months ended September 30, 2024, was primarily due to an increase in permanent differences, compared to the same period in 2023. The decrease in the provision for income taxes during the nine months ended September 30, 2024, was primarily due to a favorable true-up to state net operating loss carryforwards, compared to the same period in 2023. The increase in the ETR for the income taxes during the nine months ended September 30, 2024, was primarily due to a decrease in income before income taxes in the current period, compared to the same period in 2023. A current federal income tax expense of $471 and $179, related to the operation of the Taxable Subsidiary, was recorded for the three months ended September 30, 2024 and 2023, respectively. A current federal income tax expense of $2,047 and $666, related to the operation of the Taxable Subsidiary, was recorded for the nine months ended September 30, 2024 and 2023, respectively. A current state income tax expense of $194 and $33, related to the operation of the Taxable Subsidiary, was recorded for the three months ended September 30, 2024 and 2023, respectively. A current state income tax expense of $610 and $311, related to the operation of the Taxable Subsidiary, was recorded for the nine months ended September 30, 2024 and 2023, 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 $131 and $456 was recorded for the three months ended September 30, 2024 and 2023, respectively. A deferred tax expense related to the MTI temporary differences of $157 and $2,322 was recorded for the nine months ended September 30, 2024 and 2023, respectively. A net deferred tax asset of $10,043 and $10,200, related to the cumulative book and tax temporary differences, existed at September 30, 2024 and December 31, 2023, 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	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Merger Agreement. On May 24, 2024, Martin Resource Management Corporation filed an amendment to its Schedule 13D (the “13D Amendment”) with the SEC disclosing that Martin Resource Management Corporation made a non-binding proposal to the Board, pursuant to which Martin Resource Management Corporation would acquire all the outstanding common units of the Partnership not already owned by Martin Resource Management Corporation and its subsidiaries. On October 3, 2024, Martin Resource Management Corporation, MRMC Merger Sub LLC, a Delaware limited liability company and wholly owned subsidiary of Parent (“Merger Sub”), the Partnership, and MMGP entered into an Agreement and Plan of Merger (the “Merger Agreement”) pursuant to which Merger Sub will merge with and into the Partnership, with the Partnership surviving as a wholly owned subsidiary of Martin Resource Management Corporation (the “Merger”). Under the terms of the Merger Agreement, at the effective time of the Merger, each issued and outstanding common unit representing a limited partner interest in the Partnership (each, a “Common Unit”) other than common units owned by Martin Resource Management Corporation and its subsidiaries, including MMGP (each, a “Public Common Unit”), will be converted into the right to receive $4.02 in cash without any interest thereon (the “Merger Consideration”). In connection with the Merger, (i) MMGP’s non-economic general partner interest in the Partnership and (ii) the common units owned by Martin Resource Management Corporation and its subsidiaries, in each case, shall not be cancelled, shall not be converted into the right to receive the Merger Consideration and shall remain outstanding following the Merger. Immediately prior to the effective time of the Merger, all restricted units, phantom units and phantom unit appreciation rights outstanding immediately prior to the effective time will fully vest, and each holder of such units and appreciation rights will receive an amount equal to the Merger Consideration with respect to each such unit or appreciation right that becomes vested pursuant to the terms of the Merger Agreement. The Merger is subject to customary closing conditions, including regulatory approval and approval of the unitholders. Quarterly Distribution.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income (loss)	$ (3,319)	$ (1,061)	$ 3,734	$ (5,066)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	9 Months Ended
New Accounting Pronouncements (Policies)	Sep. 30, 2024
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	NEW ACCOUNTING PRONOUNCEMENTS In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures ("ASU 2023-07"). ASU 2023-07 requires annual and interim disclosures that are expected to improve reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. The provisions of ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Partnership will adopt ASU 2023-07 and its expanded segment disclosure requirements in compliance with the required adoption guidelines.
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. •

Exit of Butane Optimization B_2

Exit of Butane Optimization Business (Tables)	9 Months Ended
Exit of Butane Optimization Business (Tables)	Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Revenue and Costs of Disposal Group	The following revenues and costs, which are included in the financial results for all periods presented, are not expected to be incurred under the new fee-based butane logistics business model. The butane optimization business has historically been included in the Partnership's Specialty Products operating segment. Three Months Ended September 30, Nine Months Ended September 30, 2023 2023 Products revenue $ — $ 70,539 Cost of products sold — 72,282 Selling, general and administrative expenses — 512 $ — $ (2,255)

Revenue (Tables)

Revenue (Tables)	9 Months Ended
Revenue (Tables)	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following table disaggregates our revenue by major source: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Terminalling and storage segment Throughput and storage $ 22,562 $ 22,202 $ 67,454 $ 64,744 $ 22,562 $ 22,202 $ 67,454 $ 64,744 Transportation segment Land transportation $ 40,514 $ 40,965 $ 126,117 $ 124,064 Inland marine transportation 14,146 12,658 41,446 37,093 Offshore marine transportation 1,846 1,600 4,926 4,539 $ 56,506 $ 55,223 $ 172,489 $ 165,696 Sulfur services segment Sulfur product sales $ 8,585 $ 8,453 $ 21,789 $ 22,191 Fertilizer product sales 12,598 20,766 63,313 76,322 Sulfur services 3,477 3,358 10,431 10,073 $ 24,660 $ 32,577 $ 95,533 $ 108,586 Specialty products segment Natural gas liquids product sales $ 35,940 $ 31,225 $ 109,506 $ 175,125 Lubricant product sales 31,266 35,470 91,313 102,711 $ 67,206 $ 66,695 $ 200,819 $ 277,836
Schedule of 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. 2024 2025 2026 2027 2028 Thereafter Total Terminalling and storage Throughput and storage $ 11,060 $ 45,448 $ 46,749 $ 48,152 $ 49,662 $ 157,964 $ 359,035 Sulfur services Product sales 1,909 7,636 6,661 492 — — 16,698 Service revenues 3,477 13,908 13,908 — — — 31,293 Specialty Products NGL product sales 1,639 6,501 3,776 — — — 11,916 Total $ 18,085 $ 73,493 $ 71,094 $ 48,644 $ 49,662 $ 157,964 $ 418,942

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Components of Inventories	Components of inventories at September 30, 2024 and December 31, 2023, were as follows: September 30, December 31, Natural gas liquids $ 1,647 $ 3,679 Lubricants 23,524 20,057 Sulfur 693 817 Fertilizer 11,681 13,411 Other 5,492 5,858 $ 43,037 $ 43,822

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	At September 30, 2024 and December 31, 2023, long-term debt consisted of the following: September 30, December 31, $150,000 Credit facility at variable interest rate (8.44% 1 weighted average at September 30, 2024), 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 $2,503 and $3,292, respectively 2 $ 83,997 $ 39,208 $400,000 Senior notes, 11.5% interest, net of unamortized debt issuance costs of $6,728 and $8,235, respectively, including unamortized premium of $8,000 and $9,800, respectively, due February 2028, secured 2 385,272 381,965 Total 469,269 421,173 Less: current portion — — Total long-term debt, net of current portion $ 469,269 $ 421,173 1 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 September 30, 2024 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 September 30, 2024 is 3.25%. The applicable margin for SOFR borrowings effective October 16, 2024, is 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 September 30, 2024 and December 31, 2023.

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2024
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense for the three and nine months ended September 30, 2024 and 2023, were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost $ 5,483 $ 4,602 $ 15,603 $ 11,393 Finance lease cost: Amortization of right-of-use assets $ 4 $ — 7 6 Interest on lease liabilities 1 — 2 — Short-term lease cost 1,537 1,256 4,036 4,331 Variable lease cost 41 48 128 143 Total lease cost $ 7,066 $ 5,906 $ 19,776 $ 15,873
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases at September 30, 2024 and December 31, 2023, was as follows: September 30, December 31, 2023 Operating Leases Operating lease right-of-use assets $ 61,521 $ 60,359 Current portion of operating lease liabilities included in "Other accrued liabilities" $ 17,216 $ 14,901 Operating lease liabilities 44,549 45,684 Total operating lease liabilities $ 61,765 $ 60,585 Finance Leases Property, plant and equipment, at cost $ 77 $ — Accumulated depreciation (7) — Property, plant and equipment, net $ 70 $ — Current installments of finance lease obligations $ 14 $ — Finance lease obligations 58 — Total finance lease obligations $ 72 $ —
Schedule of Future Minimum Lease Obligations, Operating Lease	The Partnership’s future minimum lease obligations as of September 30, 2024, consist of the following: Operating Leases Year 1 $ 21,084 Year 2 18,827 Year 3 14,770 Year 4 9,182 Year 5 2,824 Thereafter 4,425 Total 71,112 Less amounts representing interest costs (9,347) Total lease liability $ 61,765

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	9 Months Ended
Supplemental Balance Sheet Information (Tables)	Sep. 30, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Other Accrued Liabilities	Components of "Other accrued liabilities" were as follows: September 30, December 31, 2023 Accrued interest $ 6,434 $ 17,956 Asset retirement obligations — 25 Property and other taxes payable 3,860 4,348 Accrued payroll 3,602 4,136 Operating lease liabilities 17,216 14,901 Other 45 133 $ 31,157 $ 41,499
Schedule of Asset Retirement Obligations	The schedule below summarizes the changes in our asset retirement obligations: September 30, 2024 Asset retirement obligations as of December 31, 2023 $ 5,182 Additions to asset retirement obligations — Accretion expense 99 Liabilities settled — Ending asset retirement obligations 5,281 Current portion of asset retirement obligations 1 — Long-term portion of asset retirement obligations 2 $ 5,281 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.

Partners' Capital (Deficit) (Ta

Partners' Capital (Deficit) (Tables)	9 Months Ended
Partners' Capital (Deficit) (Tables)	Sep. 30, 2024
Partners' Capital Notes [Abstract]
Schedule of 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Net income (loss) $ (3,319) $ (1,061) $ 3,734 $ (5,066) Less general partner’s interest in net income (loss): Distributions payable on behalf of general partner interest 4 4 12 12 General partner interest in undistributed income (loss) (70) (25) 63 (113) Less income (loss) allocable to unvested restricted units (14) (4) 14 (16) Limited partners’ interest in net income (loss) $ (3,239) $ (1,036) $ 3,645 $ (4,949) Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Basic weighted average limited partner units outstanding 38,832,222 38,772,266 38,831,064 38,771,451 Dilutive effect of restricted units issued — — 78,912 — Total weighted average limited partner diluted units outstanding 38,832,222 38,772,266 38,909,976 38,771,451

Unit Based Awards - Long-Term_2

Unit Based Awards - Long-Term Incentive Plans (Tables)	9 Months Ended
Unit Based Awards - Long-Term Incentive Plans (Tables)	Sep. 30, 2024
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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Restricted unit Awards Employees $ — $ — $ — $ — Non-employee directors 42 37 145 127 Phantom unit Awards Employees 1,619 484 2,839 (691) Non-employee directors — — — — Total unit-based compensation expense $ 1,661 $ 521 $ 2,984 $ (564)
Summary of Restricted Unit Activity	A summary of the restricted unit activity for the nine months ended September 30, 2024, is provided below: Number of Units Weighted Average Grant-Date Fair Value Per Unit Non-vested, beginning of period 141,390 $ 2.99 Granted (TBRU) 86,280 $ 2.26 Vested (58,806) $ 2.86 Forfeited — $ — Non-Vested, end of period 168,864 $ 2.65 Aggregate intrinsic value, end of period $ 616
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 and nine months ended September 30, 2024 and 2023, is provided below: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Aggregate intrinsic value of units vested $ — $ — $ 46 $ 89 Fair value of units vested — — 168 178

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Revenues: Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product sales: Specialty products 82 59 272 8,348 Sulfur services 9 63 71 196 91 122 343 8,544 $ 25,851 $ 26,090 $ 79,649 $ 82,879 The impact of related party cost of products sold is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Cost of products sold: Specialty products $ 8,401 $ 9,896 $ 23,342 $ 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 $ 11,438 $ 12,706 $ 32,333 $ 35,517 The impact of related party operating expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Operating expenses: Transportation $ 19,257 $ 18,531 $ 58,844 $ 54,546 Sulfur services 1,250 1,626 3,622 4,216 Terminalling and storage 5,646 5,449 16,611 15,729 $ 26,153 $ 25,606 $ 79,077 $ 74,491 The impact of related party selling, general and administrative expenses is reflected in the consolidated and condensed financial statements as follows: Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Selling, general and administrative: Transportation $ 3,635 $ 2,307 $ 7,665 $ 6,509 Specialty products 1,833 1,101 3,825 2,982 Sulfur services 1,826 1,134 3,759 2,654 Terminalling and storage 1,333 323 1,757 551 Indirect, including overhead allocation 3,588 3,612 10,710 10,853 $ 12,215 $ 8,477 $ 27,716 $ 23,549

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
Business Segments (Tables)	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting by Segment	The Partnership evaluates the performance of its reportable segments based on operating income. There is no allocation of interest expense. Three Months Ended September 30, 2024 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 $ 24,414 $ (1,852) $ 22,562 $ 5,695 $ 914 $ 2,193 Transportation 60,196 (3,690) 56,506 3,182 4,858 1,929 Sulfur services 24,660 — 24,660 2,937 4,719 7,929 Specialty products 67,225 (19) 67,206 794 5,902 484 Indirect selling, general and administrative — — — — (3,742) — Total $ 176,495 $ (5,561) $ 170,934 $ 12,608 $ 12,651 $ 12,535 Three Months Ended September 30, 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 $ 23,973 $ (1,771) $ 22,202 $ 5,102 $ 1,357 $ 2,684 Transportation 58,541 (3,318) 55,223 3,674 3,323 1,939 Sulfur services 32,577 — 32,577 2,639 5,993 5,015 Specialty products 66,720 (25) 66,695 808 7,868 1,028 Indirect selling, general and administrative — — — — (3,837) — Total $ 181,811 $ (5,114) $ 176,697 $ 12,223 $ 14,704 $ 10,666 Nine Months Ended September 30, 2024 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 $ 73,101 $ (5,647) $ 67,454 $ 16,819 $ 4,187 $ 11,318 Transportation 183,705 (11,216) 172,489 10,039 15,126 6,554 Sulfur services 95,534 (1) 95,533 8,697 22,620 22,826 Specialty products 200,888 (69) 200,819 2,389 19,937 2,434 Indirect selling, general and administrative — — — — (11,397) — Total $ 553,228 $ (16,933) $ 536,295 $ 37,944 $ 50,473 $ 43,132 Nine Months Ended September 30, 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 $ 71,798 $ (7,054) $ 64,744 $ 15,896 $ 3,657 $ 9,793 Transportation 178,875 (13,179) 165,696 11,196 11,847 5,938 Sulfur services 108,586 — 108,586 8,072 21,890 10,723 Specialty products 277,895 (59) 277,836 2,507 24,073 1,627 Indirect selling, general and administrative — — — — (11,929) — Total $ 637,154 $ (20,292) $ 616,862 $ 37,671 $ 49,538 $ 28,081
Schedule of Assets by Segment	The Partnership's assets by reportable segment as of September 30, 2024 and December 31, 2023, are as follows: September 30, 2024 December 31, 2023 Total assets: Terminalling and storage $ 192,058 $ 171,320 Transportation 166,448 161,506 Sulfur services 116,748 103,779 Specialty products 79,503 72,770 Total assets $ 554,757 $ 509,375

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	September 30, 2024 December 31, 2023 Carrying Fair Carrying Fair 2028 Notes $ 385,272 $ 441,587 $ 381,965 $ 414,453 Total $ 385,272 $ 441,587 $ 381,965 $ 414,453

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Provision for income taxes $ 1,066 $ 788 $ 3,634 $ 3,619

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Details)	9 Months Ended
Nature of Operations and Basis of Presentation (Details)	Sep. 30, 2024 segment
Accounting Policies [Abstract]
Number of primary business lines	4

Exit of Butane Optimization B_3

Exit of Butane Optimization Business (Details) - Butane Optimization Business - Discontinued Operations - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations
Products revenue	$ 0	$ 70,539
Cost of products sold	0	72,282
Selling, general and administrative expenses	0	512
Operating income (loss)	$ 0	$ (2,255)

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue
Total revenues		$ 170,934	$ 176,697	$ 536,295	$ 616,862
Throughput and storage
Disaggregation of Revenue
Total revenues	[1]	22,562	22,202	67,454	64,744
Sulfur services
Disaggregation of Revenue
Total revenues		3,477	3,358	10,431	10,073
Terminalling and storage segment
Disaggregation of Revenue
Total revenues		22,562	22,202	67,454	64,744
Terminalling and storage segment \| Throughput and storage
Disaggregation of Revenue
Total revenues		22,562	22,202	67,454	64,744
Transportation segment
Disaggregation of Revenue
Total revenues		56,506	55,223	172,489	165,696
Transportation segment \| Land transportation
Disaggregation of Revenue
Total revenues		40,514	40,965	126,117	124,064
Transportation segment \| Inland marine transportation
Disaggregation of Revenue
Total revenues		14,146	12,658	41,446	37,093
Transportation segment \| Offshore marine transportation
Disaggregation of Revenue
Total revenues		1,846	1,600	4,926	4,539
Sulfur services segment
Disaggregation of Revenue
Total revenues		24,660	32,577	95,533	108,586
Sulfur services segment \| Sulfur product sales
Disaggregation of Revenue
Total revenues		8,585	8,453	21,789	22,191
Sulfur services segment \| Fertilizer product sales
Disaggregation of Revenue
Total revenues		12,598	20,766	63,313	76,322
Sulfur services segment \| Sulfur services
Disaggregation of Revenue
Total revenues		3,477	3,358	10,431	10,073
Specialty products segment
Disaggregation of Revenue
Total revenues		67,206	66,695	200,819	277,836
Specialty products segment \| Natural gas liquids product sales
Disaggregation of Revenue
Total revenues		35,940	31,225	109,506	175,125
Specialty products segment \| Lubricant product sales
Disaggregation of Revenue
Total revenues		$ 31,266	$ 35,470	$ 91,313	$ 102,711

[1]Related Party Transactions Included Above Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenues:* Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product Sales 91 122 343 8,544 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 8,401 9,896 23,342 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 Expenses: Operating expenses 26,153 25,606 79,077 74,491 Selling, general and administrative 12,215 8,477 27,716 23,549

Revenue - Estimated Revenue Exp

Revenue - Estimated Revenue Expected to be Recognized in Future (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 418,942
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 18,085
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
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	$ 73,493
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	$ 71,094
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	$ 48,644
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	$ 49,662
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 157,964
Revenue, remaining performance obligation, expected timing of satisfaction, period
Terminalling and storage \| Terminalling and storage
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 359,035
Terminalling and storage \| Terminalling and storage \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 11,060
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
Terminalling and storage \| 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	$ 45,448
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage \| 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	$ 46,749
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage \| 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	$ 48,152
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage \| 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	$ 49,662
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Terminalling and storage \| Terminalling and storage \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 157,964
Revenue, remaining performance obligation, expected timing of satisfaction, period
Sulfur services \| Sulfur product sales
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 16,698
Sulfur services \| Sulfur product sales \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 1,909
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
Sulfur services \| Sulfur 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	$ 7,636
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services \| Sulfur 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	$ 6,661
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services \| Sulfur 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	$ 492
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services \| Sulfur 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	1 year
Sulfur services \| Sulfur product sales \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
Revenue, remaining performance obligation, expected timing of satisfaction, period
Sulfur services \| Service revenues
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 31,293
Sulfur services \| Service revenues \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 3,477
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
Sulfur services \| Service revenues \| 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	$ 13,908
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services \| Service revenues \| 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	$ 13,908
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Sulfur services \| Service revenues \| 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
Sulfur services \| Service revenues \| 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	1 year
Sulfur services \| Service revenues \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 0
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	$ 11,916
Specialty products \| NGL product sales \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-09-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Revenue, remaining performance obligation	$ 1,639
Revenue, remaining performance obligation, expected timing of satisfaction, period	3 months
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	$ 6,501
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	$ 3,776
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	1 year
Specialty products \| NGL product sales \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
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	Sep. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Natural gas liquids	$ 1,647	$ 3,679
Lubricants	23,524	20,057
Sulfur	693	817
Fertilizer	11,681	13,411
Other	5,492	5,858
Inventories	$ 43,037	$ 43,822

Debt - Schedule of Long-Term De

Debt - Schedule of Long-Term Debt (Details) - USD ($)		9 Months Ended
Debt - Schedule of Long-Term Debt (Details) - USD ($)	Oct. 16, 2024	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument
Total long-term debt		$ 469,269,000	$ 421,173,000
Less: current portion		0	0
Total long-term debt, net of current portion		469,269,000	421,173,000
Credit Facility
Debt Instrument
Total long-term debt		83,997,000	39,208,000
Maximum borrowing capacity		$ 150,000,000
Weighted average interest rate (percent)		8.44%
Unamortized debt issuance costs		$ 2,503,000	3,292,000
Credit Facility \| SOFR
Debt Instrument
Applicable margins (percent)		3.25%
Credit Facility \| SOFR \| Subsequent Event
Debt Instrument
Applicable margins (percent)	3.50%
Credit Facility \| SOFR \| Minimum
Debt Instrument
Applicable margins (percent)		2.75%
Credit Facility \| SOFR \| Maximum
Debt Instrument
Applicable margins (percent)		3.75%
Credit Facility \| Prime Rate \| Minimum
Debt Instrument
Applicable margins (percent)		1.75%
Credit Facility \| Prime Rate \| Maximum
Debt Instrument
Applicable margins (percent)		2.75%
Senior Notes \| Senior Notes 11.5% Due February 2028
Debt Instrument
Total long-term debt		$ 385,272,000	381,965,000
Unamortized debt issuance costs		6,728,000	8,235,000
Face amount		$ 400,000,000
Stated interest rate (percent)		11.50%
Unamortized premium		$ 8,000,000	$ 9,800,000

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Debt - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Debt Disclosure [Abstract]
Cash paid for interest	$ 24,805	$ 25,291	$ 51,043	$ 50,099
Capitalized interest	$ 373	$ 18	$ 806	$ 29

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	9 Months Ended
Leases - Narrative (Details) $ in Thousands	Sep. 30, 2024 USD ($)
New Accounting Pronouncements or Change in Accounting Principle
Lease termination term (years)	1 year
Non-cancelable revenue arrangements, future minimum revenues, 2024	$ 6,557
Non-cancelable revenue arrangements, future minimum revenues, 2025	17,963
Non-cancelable revenue arrangements, future minimum revenues, 2026	11,826
Non-cancelable revenue arrangements, future minimum revenues, 2027	11,631
Non-cancelable revenue arrangements, future minimum revenues, 2028	11,435
Non-cancelable revenue arrangements, future minimum revenues, subsequent years	$ 18,399
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)	12 years
Lease renewal term (years)	5 years

Leases - Lease Costs (Details)

Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Leases - Lease Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease cost	$ 5,483	$ 4,602	$ 15,603	$ 11,393
Finance lease cost:
Amortization of right-of-use assets	4	0	7	6
Interest on lease liabilities	1	0	2	0
Short-term lease cost	1,537	1,256	4,036	4,331
Variable lease cost	41	48	128	143
Total lease cost	$ 7,066	$ 5,906	$ 19,776	$ 15,873

Leases - Balance Sheet Informat

Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
Operating lease right-of-use assets	$ 61,521	$ 60,359
Current portion of operating lease liabilities included in "Other accrued liabilities"	17,216	14,901
Operating lease liabilities	44,549	45,684
Total operating lease liabilities	$ 61,765	$ 60,585
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other accrued liabilities	Other accrued liabilities
Finance Leases
Property, plant and equipment, at cost	$ 77	$ 0
Accumulated depreciation	(7)	0
Property, plant and equipment, net	70	0
Current installments of finance lease obligations	14	0
Finance lease obligations	58	0
Total finance lease obligations	$ 72	$ 0

Leases - Future Minimum Lease O

Leases - Future Minimum Lease Obligations (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
Year 1	$ 21,084
Year 2	18,827
Year 3	14,770
Year 4	9,182
Year 5	2,824
Thereafter	4,425
Total	71,112
Less amounts representing interest costs	(9,347)
Total lease liability	$ 61,765	$ 60,585

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Accrued interest	$ 6,434	$ 17,956
Asset retirement obligations	0	25
Property and other taxes payable	3,860	4,348
Accrued payroll	3,602	4,136
Operating lease liabilities	17,216	14,901
Other	45	133
Total other accrued liabilities	$ 31,157	$ 41,499

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Asset Retirement Obligations (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Asset Retirement Obligation, Roll Forward Analysis
Asset retirement obligations as of December 31, 2023	$ 5,182
Additions to asset retirement obligations	0
Accretion expense	99
Liabilities settled	0
Ending asset retirement obligations	5,281
Current portion of asset retirement obligations	0	$ (25)
Long-term portion of asset retirement obligations	$ 5,281

Partners' Capital (Deficit) - N

Partners' Capital (Deficit) - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2019
Limited Partners' Capital Account
Common limited partner units (in shares)	39,001,086		39,001,086
Cash distributions	$ 199	$ 198	$ 597	$ 595
Martin Resource Management
Limited Partners' Capital Account
Common limited partner units (in shares)	6,114,532		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)	9 Months Ended
	Sep. 30, 2024
Partners' Capital Notes [Abstract]
Distribution period	45 days

Partners' Capital (Deficit) -_2

Partners' Capital (Deficit) - Net Income Per Unit (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Partners' Capital Notes [Abstract]
Net income (loss)	$ (3,319)	$ (1,061)	$ 3,734	$ (5,066)
Less general partner’s interest in net income (loss):
Distributions payable on behalf of general partner interest	4	4	12	12
General partner interest in undistributed income (loss)	(70)	(25)	63	(113)
Less income (loss) allocable to unvested restricted units	(14)	(4)	14	(16)
Limited partners' interest in net income (loss)	$ (3,239)	$ (1,036)	$ 3,645	$ (4,949)
Basic weighted average limited partner units outstanding (in shares)	38,832,222	38,772,266	38,831,064	38,771,451
Dilutive effect of restricted units issued (in shares)	0	0	78,912	0
Total weighted average limited partner diluted units outstanding (in shares)	38,832,222	38,772,266	38,909,976	38,771,451

Unit Based Awards - Long-Term_3

Unit Based Awards - Long-Term Incentive Plans - Schedule of Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ 1,661	$ 521	$ 2,984	$ (564)
Restricted unit Awards \| Employees
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	0	0	0	0
Restricted unit Awards \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	42	37	145	127
Phantom unit Awards \| Employees
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	1,619	484	2,839	(691)
Phantom unit Awards \| Non-employee directors
Share-based Compensation Arrangement by Share-based Payment Award
Total unit-based compensation expense	$ 0	$ 0	$ 0	$ 0

Unit Based Awards - Long-Term_4

Unit Based Awards - Long-Term Incentive Plans - Narrative (Details) $ in Thousands								1 Months Ended	9 Months Ended
	Jan. 24, 2028 shares	Jan. 24, 2027 shares	Jan. 24, 2026 shares	Jan. 24, 2025 shares	Jul. 19, 2023 shares	Apr. 20, 2022 shares	Jul. 21, 2021 shares	Feb. 29, 2024 director shares	Sep. 30, 2024 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 \| $									$ 3,493
Weighted average period for recognition (in years)									1 year 8 months 8 days
Phantom unit Awards \| Employees
Share-based Compensation Arrangement by Share-based Payment Award
Granted, number of units (in shares)					1,179,500	365,000	620,000
Phantom Units Appreciation Rights \| Employees
Share-based Compensation Arrangement by Share-based Payment Award
Granted, number of units (in shares)					505,500	1,097,500	1,245,000
Restricted unit Awards
Share-based Compensation Arrangement by Share-based Payment Award
Unrecognized compensation cost related to non-vested restricted units \| $									$ 335
Weighted average period for recognition (in years)									2 years 6 months 25 days
Vested, number of units (in shares)									58,806
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)								28,760
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)	7,190	7,190	7,190	7,190

Unit Based Awards - Long-Term_5

Unit Based Awards - Long-Term Incentive Plans - Restricted Unit Activity (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Restricted unit Awards
Number of Units
Non-vested, beginning of period (in shares) \| shares	141,390
Vested (in shares) \| shares	(58,806)
Forfeited (in shares) \| shares	0
Non-vested, end of period (in shares) \| shares	168,864
Weighted Average Grant-Date Fair Value Per Unit
Non-vested, beginning of period (USD per share) \| $ / shares	$ 2.99
Vested (USD per share) \| $ / shares	2.86
Forfeited (USD per share) \| $ / shares	0
Non-vested, end of period (USD per share) \| $ / shares	$ 2.65
Aggregate intrinsic value, end of period \| $	$ 616
Time Based Restricted Units
Number of Units
Granted (in shares) \| shares	86,280
Weighted Average Grant-Date Fair Value Per Unit
Granted (USD per share) \| $ / shares	$ 2.26

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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award
Aggregate intrinsic value of units vested	$ 0	$ 0	$ 46	$ 89
Fair value of units vested	$ 0	$ 0	$ 168	$ 178

Related Party Transactions - Na

Related Party Transactions - Narrative (Details)	9 Months Ended
Related Party Transactions - Narrative (Details)	Sep. 30, 2024 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 01, 2024
Related Party Transaction
Non-compete restriction threshold	$ 5,000,000		$ 5,000,000
Non-compete restriction ownership option opportunity threshold minimum	5,000,000		5,000,000
Non-compete restriction ownership option opportunity threshold minimum with equity limitation	$ 5,000,000		$ 5,000,000
Equity limitation on ownership restriction percentage	20%		20%
Approved annual reimbursements for indirect expenses					$ 13,508,000
Indirect expenses reimbursed	$ 3,377,000	$ 3,496,000	$ 10,131,000	$ 10,487,000

Related Party Transactions - Ma

Related Party Transactions - Master Transportation Services Agreement (Details)	9 Months Ended
	Sep. 30, 2024
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	9 Months Ended
	Sep. 30, 2024
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)	9 Months Ended
	Sep. 30, 2024
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) - Martin Resource Management $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) bbl_per_day	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) bbl_per_day	Sep. 30, 2023 USD ($)
East Texas Mack Leases
Related Party Transaction
Ownership interest (percent)	46%		46%
Operating cash flows from operating leases \| $	$ 1,374	$ 952	$ 3,429	$ 2,361
Cross Tolling Agreement
Related Party Transaction
Production minimum per day (in bbl) \| bbl_per_day	6,500		6,500
Annual escalation benchmark percentage	3%		3%

Related Party Transactions - Sc

Related Party Transactions - Schedule of the Impact of Related Party Transactions (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues:
Total revenues		$ 170,934	$ 176,697	$ 536,295	$ 616,862
Cost of products sold:
Cost of products sold		70,977	75,782	225,435	312,849
Operating expenses:
Operating expenses	[1]	62,363	64,375	191,655	187,857
Selling, general and administrative:
Selling, general and administrative	[1]	12,494	10,424	32,108	30,043
Terminalling and storage
Revenues:
Total revenues	[1]	22,562	22,202	67,454	64,744
Transportation
Revenues:
Total revenues	[1]	56,506	55,223	172,489	165,696
Specialty products
Revenues:
Total revenues	[1]	67,206	66,695	200,819	277,836
Cost of products sold:
Cost of products sold	[1]	58,409	56,298	173,192	245,863
Product sales
Revenues:
Total revenues	[1]	88,389	95,914	285,921	376,349
Sulfur services
Revenues:
Total revenues	[1]	21,183	29,219	85,102	98,513
Cost of products sold:
Cost of products sold	[1]	12,545	19,461	52,178	66,932
Terminalling and storage
Cost of products sold:
Cost of products sold	[1]	23	23	65	54
Related Party
Revenues:
Total revenues		25,851	26,090	79,649	82,879
Cost of products sold:
Cost of products sold		11,438	12,706	32,333	35,517
Operating expenses:
Operating expenses		26,153	25,606	79,077	74,491
Selling, general and administrative:
Selling, general and administrative		12,215	8,477	27,716	23,549
Related Party \| Indirect, including overhead allocation
Selling, general and administrative:
Selling, general and administrative		3,588	3,612	10,710	10,853
Related Party \| Terminalling and storage
Revenues:
Total revenues		17,785	18,542	54,412	54,121
Operating expenses:
Operating expenses		5,646	5,449	16,611	15,729
Selling, general and administrative:
Selling, general and administrative		1,333	323	1,757	551
Related Party \| Transportation
Revenues:
Total revenues		7,975	7,426	24,894	20,214
Operating expenses:
Operating expenses		19,257	18,531	58,844	54,546
Selling, general and administrative:
Selling, general and administrative		3,635	2,307	7,665	6,509
Related Party \| Specialty products
Revenues:
Total revenues		82	59	272	8,348
Cost of products sold:
Cost of products sold		8,401	9,896	23,342	27,324
Selling, general and administrative:
Selling, general and administrative		1,833	1,101	3,825	2,982
Related Party \| Product sales
Revenues:
Total revenues		91	122	343	8,544
Related Party \| Sulfur services
Revenues:
Total revenues		9	63	71	196
Cost of products sold:
Cost of products sold		3,014	2,787	8,926	8,139
Operating expenses:
Operating expenses		1,250	1,626	3,622	4,216
Selling, general and administrative:
Selling, general and administrative		1,826	1,134	3,759	2,654
Related Party \| Terminalling and storage
Cost of products sold:
Cost of products sold		$ 23	$ 23	$ 65	$ 54

[1]Related Party Transactions Included Above Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Revenues:* Terminalling and storage $ 17,785 $ 18,542 $ 54,412 $ 54,121 Transportation 7,975 7,426 24,894 20,214 Product Sales 91 122 343 8,544 Costs and expenses:* Cost of products sold: (excluding depreciation and amortization) Specialty products 8,401 9,896 23,342 27,324 Sulfur services 3,014 2,787 8,926 8,139 Terminalling and storage 23 23 65 54 Expenses: Operating expenses 26,153 25,606 79,077 74,491 Selling, general and administrative 12,215 8,477 27,716 23,549

Business Segments - Narrative (

Business Segments - Narrative (Details)	9 Months Ended
Business Segments - Narrative (Details)	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	4

Business Segments - Income Stat

Business Segments - Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information
Total revenue	$ 170,934	$ 176,697	$ 536,295	$ 616,862
Depreciation and Amortization	12,608	12,223	37,944	37,671
Operating Income (Loss) after Eliminations	12,651	14,704	50,473	49,538
Capital Expenditures and Plant Turnaround Costs	12,535	10,666	43,132	28,081
Terminalling and storage
Segment Reporting Information
Total revenue	22,562	22,202	67,454	64,744
Transportation
Segment Reporting Information
Total revenue	56,506	55,223	172,489	165,696
Sulfur services
Segment Reporting Information
Total revenue	24,660	32,577	95,533	108,586
Specialty products
Segment Reporting Information
Total revenue	67,206	66,695	200,819	277,836
Operating Segments
Segment Reporting Information
Total revenue	176,495	181,811	553,228	637,154
Operating Segments \| Terminalling and storage
Segment Reporting Information
Total revenue	24,414	23,973	73,101	71,798
Depreciation and Amortization	5,695	5,102	16,819	15,896
Operating Income (Loss) after Eliminations	914	1,357	4,187	3,657
Capital Expenditures and Plant Turnaround Costs	2,193	2,684	11,318	9,793
Operating Segments \| Transportation
Segment Reporting Information
Total revenue	60,196	58,541	183,705	178,875
Depreciation and Amortization	3,182	3,674	10,039	11,196
Operating Income (Loss) after Eliminations	4,858	3,323	15,126	11,847
Capital Expenditures and Plant Turnaround Costs	1,929	1,939	6,554	5,938
Operating Segments \| Sulfur services
Segment Reporting Information
Total revenue	24,660	32,577	95,534	108,586
Depreciation and Amortization	2,937	2,639	8,697	8,072
Operating Income (Loss) after Eliminations	4,719	5,993	22,620	21,890
Capital Expenditures and Plant Turnaround Costs	7,929	5,015	22,826	10,723
Operating Segments \| Specialty products
Segment Reporting Information
Total revenue	67,225	66,720	200,888	277,895
Depreciation and Amortization	794	808	2,389	2,507
Operating Income (Loss) after Eliminations	5,902	7,868	19,937	24,073
Capital Expenditures and Plant Turnaround Costs	484	1,028	2,434	1,627
Intersegment Revenues Eliminations
Segment Reporting Information
Total revenue	(5,561)	(5,114)	(16,933)	(20,292)
Intersegment Revenues Eliminations \| Terminalling and storage
Segment Reporting Information
Total revenue	(1,852)	(1,771)	(5,647)	(7,054)
Intersegment Revenues Eliminations \| Transportation
Segment Reporting Information
Total revenue	(3,690)	(3,318)	(11,216)	(13,179)
Intersegment Revenues Eliminations \| Sulfur services
Segment Reporting Information
Total revenue	0	0	(1)	0
Intersegment Revenues Eliminations \| Specialty products
Segment Reporting Information
Total revenue	(19)	(25)	(69)	(59)
Indirect selling, general and administrative
Segment Reporting Information
Operating Income (Loss) after Eliminations	$ (3,742)	$ (3,837)	$ (11,397)	$ (11,929)

Business Segments - Balance She

Business Segments - Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Total assets:
Total assets	$ 554,757	$ 509,375
Terminalling and storage
Total assets:
Total assets	192,058	171,320
Transportation
Total assets:
Total assets	166,448	161,506
Sulfur services
Total assets:
Total assets	116,748	103,779
Specialty products
Total assets:
Total assets	$ 79,503	$ 72,770

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Nonrecurring - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	$ 385,272	$ 381,965
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	441,587	414,453
2028 Notes \| Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	385,272	381,965
2028 Notes \| Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Notes payable	$ 441,587	$ 414,453

Investment in DSM Semichem LLC

Investment in DSM Semichem LLC (Details) $ in Thousands		9 Months Ended
Investment in DSM Semichem LLC (Details) $ in Thousands	Apr. 01, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Oct. 19, 2022 a
Summary of Investment Holdings
Payments to acquire equity method investments		$ 6,938	$ 0
DSM Semichem LLC
Summary of Investment Holdings
Ownership percentage				10%
Payments to acquire equity method investments	$ 6,500
Area of land \| a				22

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 1,066	$ 788	$ 3,634	$ 3,619

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Contingency
Income tax expense	$ 1,066	$ 788	$ 3,634	$ 3,619
Deferred income tax expense (benefit)			157	2,322
MTI
Income Tax Contingency
Income tax expense	$ 796	$ 668	$ 2,814	$ 3,299
Effective income tax rate (percentage)	33.36%	23.96%	25.17%	24.88%
Current federal income tax expense	$ 471	$ 179	$ 2,047	$ 666
State income tax expense	194	33	610	311
Deferred income tax expense (benefit)	131	456	157	2,322
Deferred tax asset	10,043		10,043		$ 10,200
TEXAS
Income Tax Contingency
State income taxes	$ 270	$ 120	$ 820	$ 320

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - $ / shares	Oct. 16, 2024	Oct. 03, 2024
Subsequent Event
Dividends declared (USD per share)	$ 0.005
Estimated annualized dividends (USD per share)	$ 0.020
Martin Resource Management Corporation \| Scenario, Plan
Subsequent Event
Per share cash consideration for business (usd per share)		$ 4.02