Sisecam Resources (SIRE) 10-Q 29 Jul 22 2022 Q2 Quarterly report Financial data

COVER

COVER - shares	6 Months Ended
	Jun. 30, 2022	Jul. 26, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	001-36062
Entity Registrant Name	SISECAM RESOURCES LP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-2613366
Entity Address, Address Line One	Five Concourse Parkway
Entity Address, Address Line Two	Suite 2500
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30328
City Area Code	770
Local Phone Number	375-2300
Title of 12(b) Security	Common units representing limited partnership interests
Trading Symbol	SIRE
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Small Business Entity	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001575051
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Amendment Flag	false
Common Unitholders
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		19,799,791
General Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		399,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 3.4	$ 2.7
Accounts receivable—affiliates	51.2	49.3
Accounts receivable, net	170.6	116.9
Inventory	36.8	30.1
Other current assets	10.5	9
Total current assets	272.5	208
Property, plant and equipment, net	303.6	304.2
Other non-current assets	32.3	31.1
Total assets	608.4	543.3
Current liabilities:
Current portion of long-term debt	8.7	8.6
Accounts payable	30.8	21.9
Due to affiliates	5.8	2.3
Accrued expenses	46.3	41
Total current liabilities	91.6	73.8
Long-term debt	145.6	115
Other non-current liabilities	13.6	9.8
Total liabilities	250.8	198.6
Commitments and contingencies (See Note 9)
Equity:
Common unitholders - Public and Sisecam Chemicals Wyoming LLC (19.8 units issued and outstanding at June 30, 2022 and December 31, 2021)	195.3	187.4
General partner unitholders - Sisecam Resource Partners LLC (0.4 units issued and outstanding at June 30, 2022 and December 31, 2021)	4.4	4.6
Accumulated other comprehensive income	1.5	3
Partners’ capital attributable to Sisecam Resources LP	201.2	195
Noncontrolling interest	156.4	149.7
Total equity	357.6	344.7
Total liabilities and equity	$ 608.4	$ 543.3

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - shares shares in Millions	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common units issued (in shares)	19.8	19.8
Common units outstanding (in shares)	19.8	19.8
General partner units issued (in shares)	0.4	0.4
General partner units outstanding (in shares)	0.4	0.4

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Net sales	$ 189.1	$ 120.7	$ 352.5	$ 248.5
Operating costs and expenses:
Cost of products sold including freight costs (excludes depreciation, depletion and amortization expense set forth separately below)	141.6	99.1	259	205.7
Depreciation, depletion and amortization expense	7.2	7.7	13.7	16.4
Selling, general and administrative expenses—affiliates	4.1	4.2	9.5	7.8
Selling, general and administrative expenses—others	3.6	1.4	4.8	3.4
Total operating costs and expenses	156.5	112.4	287	233.3
Operating income	32.6	8.3	65.5	15.2
Other (expenses) income:
Interest expense	(1.4)	(1.5)	(2.5)	(2.8)
Total other expense, net	(1.4)	(1.5)	(2.5)	(2.8)
Net income	31.2	6.8	63	12.4
Net income attributable to noncontrolling interest	15.8	3.9	31.9	7.1
Net income attributable to Sisecam Resources LP	15.4	2.9	31.1	5.3
Other comprehensive income:
Income/(loss) on derivative financial instruments	(8.2)	5.1	(3)	6.6
Comprehensive income	23	11.9	60	19
Comprehensive income attributable to noncontrolling interest	11.8	6.4	30.4	10.3
Comprehensive income attributable to Sisecam Resources LP	$ 11.2	$ 5.5	$ 29.6	$ 8.7
Net income per limited partner unit:
Net income per limited partner unit - (basic) (in dollars per share)	$ 0.76	$ 0.15	$ 1.54	$ 0.27
Net income per limited partner unit - (diluted) (in dollars per share)	$ 0.76	$ 0.15	$ 1.54	$ 0.27
Limited partner units outstanding:
Weighted average limited partner units outstanding - (basic) (in shares)	19.8	19.8	19.8	19.8
Weighted average limited partner units outstanding - (diluted) (in shares)	19.8	19.8	19.8	19.8

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net income	$ 63	$ 12.4
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization expense	13.9	16.7
Loss on disposal of assets, net	1.7	0
Equity-based compensation expenses	0.3	0.4
Other non-cash items	0.3	0.2
Changes in operating assets and liabilities:
Accounts receivable - affiliates	(1.9)	(4.4)
Accounts receivable, net	(53.7)	(13.7)
Inventory	(6.9)	2.3
Other current and non-current assets	(1.8)	(2)
Accounts payable	8.2	6.1
Due to affiliates	3.5	(0.7)
Accrued expenses and other liabilities	5.8	1.1
Net cash provided by operating activities	32.4	18.4
Cash flows from investing activities:
Capital expenditures	(15)	(17.1)
Net cash used in investing activities	(15)	(17.1)
Cash flows from financing activities:
Repayments of Sisecam Wyoming Equipment Financing Arrangement	(4.3)	(1.5)
Debt issuance costs	0	(0.3)
Distributions to common unitholders, general partner, and noncontrolling interest	(47.2)	(3.9)
Common units surrendered for taxes	(0.2)	(0.1)
Net cash (used in) provided by financing activities	(16.7)	0.7
Net increase in cash and cash equivalents	0.7	2
Cash and cash equivalents at beginning of period	2.7	0.5
Cash and cash equivalents at end of period	3.4	2.5
Supplemental disclosure of cash flow information:
Interest paid during the period	2.2	2.3
Supplemental disclosure of non-cash investing activities:
Capital expenditures on account	3.6	1.4
Sisecam Wyoming Credit Facility
Cash flows from financing activities:
Borrowings on Credit Facility	90.5	57.5
Repayments on Credit Facility	(55.5)	(50)
Sisecam Resources Credit Facility
Cash flows from financing activities:
Borrowings on Credit Facility	0	1
Repayments on Credit Facility	$ 0	$ (2)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Income (Loss)	Partners’ Capital Attributable to Sisecam Resources LP Equity	Noncontrolling Interest	Common Unitholders Partnership units	General Partner Partnership units
Beginning balance at Dec. 31, 2020	$ 305.3	$ 0	$ 174.2	$ 131.1	$ 170	$ 4.2
Increase (decrease) in shareholders' equity
Net income	5.6		2.4	3.2	2.4
Other comprehensive (loss)/income	1.5	0.8	0.8	0.7
Distributions	(3.9)			(3.9)
Ending balance at Mar. 31, 2021	308.5	0.8	177.4	131.1	172.4	4.2
Beginning balance at Dec. 31, 2020	305.3	0	174.2	131.1	170	4.2
Increase (decrease) in shareholders' equity
Net income	12.4
Ending balance at Jun. 30, 2021	320.8	3.4	183.2	137.6	175.5	4.3
Beginning balance at Mar. 31, 2021	308.5	0.8	177.4	131.1	172.4	4.2
Increase (decrease) in shareholders' equity
Net income	6.8		2.9	3.9	2.8	0.1
Other comprehensive (loss)/income	5.2	2.6	2.6	2.6
Equity-based compensation plan activity	0.3		0.3		0.3
Ending balance at Jun. 30, 2021	320.8	3.4	183.2	137.6	175.5	4.3
Beginning balance at Dec. 31, 2021	344.7	3	195	149.7	187.4	4.6
Increase (decrease) in shareholders' equity
Net income	31.8		15.7	16.1	15.4	0.3
Other comprehensive (loss)/income	5.2	2.7	2.7	2.5
Equity-based compensation plan activity	(0.2)		(0.2)		(0.2)
Distributions	(26.6)		(13.4)	(13.2)	(12.8)	(0.6)
Ending balance at Mar. 31, 2022	354.9	5.7	199.8	155.1	189.8	4.3
Beginning balance at Dec. 31, 2021	344.7	3	195	149.7	187.4	4.6
Increase (decrease) in shareholders' equity
Net income	63
Ending balance at Jun. 30, 2022	357.6	1.5	201.2	156.4	195.3	4.4
Beginning balance at Mar. 31, 2022	354.9	5.7	199.8	155.1	189.8	4.3
Increase (decrease) in shareholders' equity
Net income	31.2		15.4	15.8	15.1	0.3
Other comprehensive (loss)/income	(8.2)	(4.2)	(4.2)	(4)
Equity-based compensation plan activity	0.3		0.3		0.3
Distributions	(20.6)		(10.1)	(10.5)	(9.9)	(0.2)
Ending balance at Jun. 30, 2022	$ 357.6	$ 1.5	$ 201.2	$ 156.4	$ 195.3	$ 4.4

CORPORATE STRUCTURE AND SUMMARY

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations As used in this Report, the terms “Sisecam Resources LP,” “the Partnership,” “SIRE,” “we,” “us,” or “our” may refer to Sisecam Resources LP, a publicly traded Delaware limited partnership formed in April 2013 by both Sisecam Chemicals Wyoming LLC (“SCW LLC”), a wholly-owned subsidiary of Sisecam Chemicals Resources LLC (“Sisecam Chemicals”) and Sisecam Resource Partners LLC (our “general partner” or “Sisecam GP”), a wholly-owned subsidiary of SCW LLC. Sisecam Chemicals is 60% owned by Sisecam Chemicals USA Inc. (“Sisecam USA”) and 40% owned by Ciner Enterprises Inc. (“Ciner Enterprises”). Sisecam USA is a direct subsidiary of Türkiye Sise ve Cam Fabrikalari A.S (“Şişecam Parent”) which is an approximately 51%-owned subsidiary of Turkiye Is Bankasi Turkiye Is Bankasi ("Isbank"). Şişecam Parent is a global company operating in soda ash, chromium chemicals, flat glass, auto glass, glassware glass packaging and glass fiber sectors and is based in Turkey and is listed on the Istanbul exchange. Ciner Enterprises is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. Corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. Sisecam Wyoming LLC (“Sisecam Wyoming”) is in the business of mining trona ore to produce soda ash, and is a 51.0% majority-owned subsidiary of the Partnership. The Partnership’s operations consist solely of its investment in Sisecam Wyoming. NRP Trona LLC, a wholly owned subsidiary of Natural Resource Partners L.P. (“NRP”), currently owns a 49.0% membership interest in Sisecam Wyoming. NRP’s membership interest in Sisecam Wyoming is reflected as the noncontrolling interest in the Partnership’s financial results. All of our soda ash processed is currently sold to various domestic and international customers. Sisecam Chemicals is the exclusive sales agent for the Partnership. Sisecam Chemicals has leveraged the distributor network established by Ciner Group while independently reviewing current and potential distribution partners to optimize the Partnership’s reach into each market. Completed Change in Control Transaction On December 21, 2021, Ciner Enterprises (which was the indirect owner of approximately 74% of the common units in the Partnership) completed the following transactions pursuant to the definitive agreement which Ciner Enterprises entered into with Sisecam USA, a direct subsidiary of Şişecam Parent on November 20, 2021: • Ciner Enterprises converted Ciner Resources Corporation into Sisecam Chemicals Resources LLC, a Delaware limited liability company ("Sisecam Chemicals"), and Ciner Wyoming Holding Co., a direct wholly-owned subsidiary of Sisecam Chemicals, into Sisecam Chemicals Wyoming LLC (“SCW LLC”), with SCW LLC in turn then directly owning approximately 74% of the common units in the Partnership and 100% of the general partner, and Sisecam USA purchased 60% of the outstanding units of Sisecam Chemicals owned by Ciner Enterprises for a purchase price of $300 million (the “Sisecam Chemicals Sale”); and • at the closing of the Sisecam Chemicals Sale, Sisecam Chemicals, Ciner Enterprises, and Sisecam USA entered into a unitholders and operating agreement (the “Sisecam Chemicals Operating Agreement”) (collectively such transactions, the “CoC Transaction”). Pursuant to the terms of the Sisecam Chemicals Operating Agreement, Sisecam USA and Ciner Enterprises have a right to designate six directors and four directors, respectively, to the board of directors of Sisecam Chemicals. In addition, the Sisecam Chemicals Operating Agreement provides that (i) the board of directors of the general partner (the “MLP Board”) shall consist of six designees from Sisecam USA, two designees from Ciner Enterprises and three independent directors for as long as the general partner is legally required to appoint such independent directors and (ii) the Partnership’s right to appoint four managers to the board of managers of Sisecam Wyoming (the “Wyoming Board”) shall be comprised of three designees from Sisecam USA and one designee from Ciner Enterprises. Each of Sisecam USA and Ciner Enterprises shall vote all units over which such unitholder has voting control in Sisecam Chemicals to elect to the board of directors any individual designated by Sisecam USA and Ciner Enterprises. The Sisecam Chemicals Operating Agreement also requires the board of directors of Sisecam Chemicals to unanimously approve certain actions and commitments, including without limitation taking any action that would have an adverse effect on the master limited partnership status of the Partnership or any of its subsidiaries. As a result of Sisecam USA’s and Ciner Enterprise’s respective interests in Sisecam Chemicals and their respective rights under the Sisecam Chemicals Operating Agreement, each of Ciner Enterprises and Sisecam USA and their respective beneficial owners may be deemed to share beneficial ownership of the approximate 2% general partner interest in the Partnership and approximately 74% of the common units in the Partnership owned directly by SCW LLC and indirectly by Sisecam Chemicals as parent entity of SCW LLC. Take Private Proposal On July 6, 2022, the board of directors of Sisecam GP received a non-binding offer letter from Sisecam Chemicals to acquire all of our issued and outstanding common units not already owned by Sisecam Chemicals or its affiliates in exchange for $17.90 in cash per issued and outstanding publicly held common unit, which represents the thirty-day volume weighted average price per common unit as of July 5, 2022 (the "Proposal"). The board of directors of Sisecam GP has delegated authority to review, evaluate and negotiate the Proposal to its conflicts committee. The conflicts committee continues to evaluate the Proposal. The proposed transaction is subject to a number of contingencies, including the approval of the conflicts committee of the board of directors of Sisecam GP, and the satisfaction of any conditions to the consummation of a transaction set forth in any definitive agreement concerning the transaction. There can be no assurance that such definitive documentation will be executed or that any transaction will materialize on the terms described above or at all. Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the three month and six month periods ended June 30, 2022 and 2021 are not necessarily indicative of the operating results for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Annual Report”) filed with the United States Securities and Exchange Commission (“SEC”) on March 15, 2022. There have been no material changes in the significant accounting policies followed by us during the three months and six months ended June 30, 2022 from those disclosed in the 2021 Annual Report. Noncontrolling Interest NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Sisecam Wyoming. NRP’s membership interest in Sisecam Wyoming is reflected as the noncontrolling interest in the Partnership’s financial results. Segment Reporting As the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes. Use of Estimates The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Furthermore, we considered the impact of the COVID-19 pandemic on the use of estimates and assumptions used for financial reporting. While our production and demand for our product appears to have recovered from the COVID-19 pandemic’s negative impact, given we still cannot predict any future COVID-19 pandemic impact on our operations, the potential negative impact on our operations, the potential negative financial impact to our results cannot be reasonably estimated but could be material. As a result of these uncertainties, actual results could differ from those estimates and assumptions and our business, financial condition and results of operations may be further materially and adversely impacted. Subsequent Events We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.

NET INCOME PER UNIT AND CASH DI

NET INCOME PER UNIT AND CASH DISTRIBUTION	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
NET INCOME PER UNIT AND CASH DISTRIBUTION	NET INCOME PER UNIT AND CASH DISTRIBUTION Allocation of Net Income Net income per unit applicable to limited partners is computed by dividing limited partners’ interest in net income attributable to Sisecam Resources LP, after deducting the general partner’s interest and any incentive distributions, by the weighted average number of outstanding common units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions, if any, to our general partner, pursuant to our partnership agreement. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit. There were no anti-dilutive units outstanding for the three months and six months ended June 30, 2022 and an immaterial amount for the three months and six months ended June 30, 2021. The net income attributable to common unitholders and the weighted average units for calculating basic and diluted net income per common units were as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Net income attributable to Sisecam Resources LP $ 15.4 $ 2.9 $ 31.1 $ 5.3 Less: General partner’s distribution declared 0.2 — 0.4 — Less: Limited partners’ distribution declared 9.9 — 19.8 — Income in excess of distribution $ 5.3 $ 2.9 $ 10.9 $ 5.3 Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 (In millions, except per unit data) General Partner Limited Partners’ common units Total General Partner Limited Partners’ common units Total Distribution declared $ 0.2 $ 9.9 $ 10.1 $ — $ — $ — Income in excess of distribution 0.1 5.2 5.3 0.1 2.8 2.9 Net income attributable to partners $ 0.3 $ 15.1 $ 15.4 $ 0.1 $ 2.8 $ 2.9 Weighted average limited partner units outstanding: Basic 19.8 19.8 Diluted 19.8 19.8 Net income per limited partner unit: Basic $ 0.76 $ 0.15 Diluted $ 0.76 $ 0.15 Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (In millions, except per unit data) General Partner Limited Partners’ common units Total General Partner Limited Partners’ common units Total Distribution declared $ 0.4 $ 19.8 $ 20.2 $ — $ — $ — Income in excess of distribution 0.2 10.7 10.9 0.1 5.2 5.3 Net income attributable to partners $ 0.6 $ 30.5 $ 31.1 0.1 5.2 5.3 Weighted average limited partner units outstanding: Basic 19.8 19.8 Diluted 19.8 19.8 Net income per limited partner unit: Basic $ 1.54 $ 0.27 Diluted $ 1.54 $ 0.27 Quarterly Distribution On July 29, 2022, the Partnership declared its quarterly distribution for the quarter ended June 30, 2022. The cash distribution for the quarter ended June 30, 2022 of $0.50 per unit will be paid on August 23, 2022 to unitholders of record on August 10, 2022. Our general partner has considerable discretion in determining the amount of available cash, the amount of distributions and whether to make any distribution. Although our partnership agreement requires that we distribute all of our available cash quarterly, there is no guarantee that we will make quarterly cash distributions to our unitholders at our current quarterly distribution level or at any other rate, and we have no legal obligation to do so. General Partner Interest and Incentive Distribution Rights Our partnership agreement provides that our general partner initially will be entitled to 2.0% of all distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us in order to maintain its 2.0% general partner interest if we issue additional units. Our general partner’s approximate 2.0% interest, and the percentage of our cash distributions to which our general partner is entitled from such approximate 2.0% interest, will be proportionately reduced if we issue additional units in the future (other than the issuance of common units upon a reset of the Incentive Distribution Rights (“IDRs”), and our general partner does not contribute a proportionate amount of capital to us in order to maintain its approximate 2.0% general partner interest. Our partnership agreement does not require that our general partner fund its capital contribution with cash. It may, instead, fund its capital contribution by contributing to us common units or other property. IDRs represent the right to receive increasing percentages (13.0%, 23.0% and 48.0%) of quarterly distributions from operating surplus after we have achieved certain distribution levels as set forth in our partnership agreement. Our general partner currently holds the IDRs, but may transfer these rights separately from its general partner interest, subject to certain restrictions in our partnership agreement. Percentage Allocations of Distributions from Operating Surplus The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” Under our partnership agreement, our general partner has considerable discretion to determine the amount of available cash (as defined therein) for distribution each quarter to the Partnership’s unitholders, including discretion to establish cash reserves that would limit the amount of available cash eligible for distribution to the Partnership’s unitholders for any quarter. The Partnership does not guarantee that it will pay any distribution on its units in any quarter. The percentage interests set forth below for our general partner (1) include a 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs, and (4) assume that we do not issue additional classes of equity securities. Marginal Percentage Total Quarterly Unitholders General Incentive $0.5000 or lower 98.0 % 2.0 % — % above $0.5000 up to $0.5750 98.0 % 2.0 % — % above $0.5750 up to $0.6250 85.0 % 15.0 % 13.0 % above $0.6250 up to $0.7500 75.0 % 25.0 % 23.0 % above $0.7500 50.0 % 50.0 % 48.0 %

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventory consisted of the following: As of (In millions) June 30, 2022 December 31, 2021 Raw materials $ 14.4 $ 10.5 Finished goods 11.6 9.3 Stores inventory - current portion 10.8 10.3 Total $ 36.8 $ 30.1

DEBT

DEBT	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
DEBT	DEBT Long-term debt, net of debt issuance costs, consisted of the following: As of (In millions) June 30, 2022 December 31, 2021 Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001 with maturity date of March 26, 2028, fixed interest rate of 2.479% $ 23.0 $ 24.6 Sisecam Wyoming Equipment Financing Arrangement Security Note Number 002 with maturity date of December 17, 2026, fixed interest rate of 2.4207% 26.3 29.0 Sisecam Wyoming Credit Facility, secured principal expiring on October 28, 2026, variable interest rate as a weighted average rate of 2.98% and 1.82% at June 30, 2022 and December 31, 2021 105.0 70.0 Total debt 154.3 123.6 Less: Current portion of long-term debt 8.7 8.6 Total long-term debt $ 145.6 $ 115.0 Aggregate maturities required on long-term debt at June 30, 2022 are due in future years as follows: (In millions) Amount 2022 $ 4.3 2023 8.8 2024 9.1 2025 9.3 2026 114.5 Thereafter 8.4 Total $ 154.4 Sisecam Wyoming Equipment Financing Arrangement Master Loan and Security Agreement: On March 26, 2020, Sisecam Wyoming and Banc of America Leasing & Capital, LLC, as lender (the “Equipment Financing Lender”), entered into an equipment financing arrangement (“Sisecam Wyoming Equipment Financing Arrangement”), including a Master Loan and Security Agreement, dated as of March 25, 2020 (as amended, the “Master Agreement”) and an Equipment Security Note Number 001, dated as of March 25, 2020 (the “Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001,” or the “Initial Secured Note”), which provides the terms and conditions for the debt financing of certain equipment related to Sisecam Wyoming’s natural gas-fired turbine co-generation facility that became operational in March 2020. Each equipment financing entered into under the Sisecam Wyoming Equipment Financing Arrangement will be evidenced by the execution of one or more equipment notes (including the Initial Secured Note) that incorporate the terms and conditions of the Master Agreement (each, an “Equipment Note”). In order to secure the payment and performance of Sisecam Wyoming’s obligations under the Sisecam Wyoming Equipment Financing Arrangement, Sisecam Wyoming granted to the Equipment Financing Lender a continuing security interest in all of Sisecam Wyoming’s right, title and interest in and to the Equipment (as defined in the Master Agreement) and certain related collateral. On October 28, 2021, in connection with the entry into the Sisecam Wyoming Credit Facility (which replaced the Prior Sisecam Wyoming Credit Facility), Sisecam Wyoming and the Equipment Financing Lender entered into an amendment to the Master Agreement, in order to amend and restate all covenants that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test to conform with the Sisecam Wyoming Credit Facility. On December 17, 2021, Sisecam Wyoming and the Equipment Financing Lender entered into Amendment Number 001 to the Initial Secured Note (“First Amendment to the Initial Secured Note”). The First Amendment to the Initial Secured Note, provides among other things: (i) upon the occurrence of an early full payoff of the Second Secured Note (as defined below), Sisecam Wyoming shall simultaneously pay, in full, the outstanding amount of the Initial Secured Note and (ii) Sisecam Wyoming grants to Equipment Financing Lender a security interest in all collateral securing the Second Secured Note to secure Sisecam Wyoming’s obligations under the Initial Secured Note. At June 30, 2022, Sisecam Wyoming was in compliance with all financial covenants of the Sisecam Wyoming Equipment Financing Arrangement. The Sisecam Wyoming Equipment Financing Arrangement: (1) incorporates all covenants in the Sisecam Wyoming Credit Facility (as defined below), now or hereinafter existing, or in any applicable replacement credit facility accepted in writing by the Equipment Financing Lender, that are based upon a specified level or ratio relating to assets, liabilities, indebtedness, rentals, net worth, cash flow, earnings, profitability, or any other accounting-based measurement or test, and (2) includes customary events of default subject to applicable grace periods, including, among others, (i) payment defaults, (ii ) certain mergers or changes in control of Sisecam Wyoming, (iii) cross defaults with certain other indebtedness (a) to which the Equipment Financing Lender is a party or (b) to third parties in excess of $10 million, and (iv) the commencement of certain insolvency proceedings or related events identified in the Master Agreement. Upon the occurrence of an event of default, in its discretion, the Equipment Financing Lender may exercise certain remedies, including, among others, the ability to accelerate the maturity of any Equipment Note such that all amounts thereunder will become immediately due and payable, to take possession of the Equipment identified in any Equipment Note, and to charge Sisecam Wyoming a default rate of interest on all then outstanding or thereafter incurred obligations under the Sisecam Wyoming Equipment Financing Arrangement. Security Note Number 001: • was executed on March 25, 2020; • has an original principal amount of $30,000,000; • has a maturity date of March 26, 2028; • shall be payable by Sisecam Wyoming to the Equipment Financing Lender in 96 consecutive monthly installments of principal and interest commencing on April 26, 2020 and continuing thereafter until the maturity date of the Initial Secured Note, which shall be in the amount of approximately $307,000 for the first 95 monthly installments and approximately $4,307,000 for the final monthly installment; and • entitles Sisecam Wyoming to prepay all (but not less than all) of the outstanding principal balance of the Initial Secured Note (together with all accrued interest and other charges and amounts owed thereunder) at any time after one (1) year from the date of the Initial Secured Note, subject to Sisecam Wyoming paying to the Equipment Financing Lender an additional prepayment amount determined by the amount of principal balance prepaid and the date such prepayment is made. In connection with the Second Sisecam Wyoming Amendment (as defined below), the Master Agreement was amended to incorporate, among other things, the modified covenants set forth in the Second Sisecam Wyoming Amendment related to consolidated leverage ratios of Sisecam Wyoming. In December 2021, a waiver was obtained to accommodate the CoC Transaction. First Amendment to Security Note Number 001: On December 17, 2021, Sisecam Wyoming and the Equipment Financing Lender entered into Amendment Number 001 to the Initial Secured Note (“First Amendment to the Initial Secured Note”). The First Amendment to the Initial Secured Note, provides among other things: (i) upon the occurrence of an early full payoff of the Second Secured Note, Sisecam Wyoming shall simultaneously pay, in full the outstanding amount of the Initial Secured Note and (ii) Sisecam Wyoming grants to Equipment Financing Lender a security interest in all collateral securing the Second Secured Note to secure Sisecam Wyoming’s obligations under the Initial Secured Note. Sisecam Wyoming’s balance under the Sisecam Wyoming Equipment Financing Arrangement at June 30, 2022 was $23.2 million ($23.0 million net of financing costs). Security Note Number 002: • was executed on December 17, 2021; • has an original principal amount of $29,000,000; • has a maturity date of December 17, 2026; • shall be payable by Sisecam Wyoming to the Equipment Financing Lender in 60 consecutive monthly installments of principal and interest commencing on January 17, 2022 and continuing thereafter until the maturity date of the Second Secured Note, which shall be in the amount of approximately $513,660 for each monthly installment; • entitles Sisecam Wyoming to prepay all (but not less than all) of the outstanding principal balance of the Second Secured Note (together with all accrued interest and other charges and amounts owed thereunder) at any time after one (1) year from the date of the Second Secured Note, subject to Sisecam Wyoming paying to the Equipment Financing Lender an additional prepayment amount determined by the amount of principal balance prepaid and the date such prepayment is made and subject to Sisecam Wyoming simultaneously paying, in full, the outstanding amount of the Initial Secured Note as discussed above; and • upon the occurrence of full payoff of Initial Secured Note dated as of March 25, 2020 under the Master Agreement, Sisecam Wyoming shall simultaneously pay, in full, the outstanding amount of this Second Secured Note. Sisecam Wyoming Credit Facility On October 28, 2021, Sisecam Wyoming entered into a new $225.0 million senior secured revolving credit facility (the “Sisecam Wyoming Credit Facility”) with each of the lenders listed on the respective signature pages thereof and Bank of America, N.A., as administrative agent, swing line lender and letter of credit issuer. The Sisecam Wyoming Credit Facility matures on October 28, 2026. On closing, the amount drawn under this new Sisecam Wyoming Credit Facility approximated the amount outstanding under the Prior Sisecam Wyoming Credit Facility at September 30, 2021. The Sisecam Wyoming Credit Facility provides, among other things: • a sublimit up to $40.0 million for the issuance of standby letters of credit and a sublimit up to $20.0 million for swingline loans; • an accordion feature that enables Sisecam Wyoming to increase the revolving borrowings under the Sisecam Wyoming Credit Facility by up to an additional $250.0 million (subject to certain conditions); • in addition to the aforementioned revolving borrowings, an ability to incur up to $225 million of additional term loan facility indebtedness to finance Sisecam Wyoming’s capacity expansion capital expenditures (subject to certain conditions); • a pledge by Sisecam Wyoming of substantially all of Sisecam Wyoming’s assets (subject to certain exceptions), including: (i) all present and future shares of any subsidiaries of Sisecam Wyoming (whether now existing or hereafter created) and (ii) all personal property of Sisecam Wyoming (subject to certain conditions); • contains various covenants and restrictive provisions that limit (subject to certain exceptions) Sisecam Wyoming’s ability to: (i) incur certain liens or permit them to exist; (ii) incur or guarantee additional indebtedness; (iii) make certain investments and acquisitions related to Sisecam Wyoming’s operations in Wyoming); (iv) merge or consolidate with another company; (v) transfer, sell or otherwise dispose of assets, (vi) make distributions; (vii) change the nature of Sisecam Wyoming’s business; and (viii) enter into certain transactions with affiliates; • a requirement to maintain a quarterly consolidated leverage ratio of not more than 3.25:1:00; provided, however, subject to certain conditions, Sisecam Wyoming shall have the ability to increase the maximum consolidated leverage ratio to 3.75:1.00 for a year while Sisecam Wyoming is undertaking capacity expansion capital expenditures; • a requirement to maintain a quarterly consolidated interest coverage ratio of not less than 3.00:1.00; and • customary events of default including (i) failure to make payments required under the Sisecam Wyoming Credit Facility, (ii) events of default resulting from failure to comply with covenants and financial ratios, (iii) the occurrence of a voluntary change of control, as a result of which Sisecam Wyoming is directly or indirectly controlled by persons or entities not currently directly or indirectly controlling Sisecam Wyoming, (iv) the institution of insolvency or similar proceedings against Sisecam Wyoming, and (v) the occurrence of a cross default under any other material indebtedness Sisecam Wyoming may have. Upon the occurrence of an event of default, in their discretion, the Sisecam Wyoming Credit Facility lenders may exercise certain remedies, including, among others, accelerating the maturity of any outstanding loans, accrued and unpaid interest and all other amounts owing and payable such that all amounts thereunder will become immediately due and payable, and if not timely paid upon such acceleration, to charge Sisecam Wyoming a default rate of interest on all amounts outstanding under the Sisecam Wyoming Credit Facility. However, upon the occurrence of an involuntary change of control of Sisecam Wyoming, and after the passage of time as specified in the Sisecam Wyoming Credit Facility, Sisecam Wyoming’s debt thereunder would be accelerated. In addition, loans under the Sisecam Wyoming Credit Facility (other than any swingline loans) will bear interest at Sisecam Wyoming’s option at either: • a base rate, which equals the highest of (i) Bank of America’s prime rate, (ii) the federal funds rate then in effect on such day, plus 0.50%; (iii) one-month Bloomberg Short-Term Bank Yield Index (“BSBY”) adjusted daily rate, plus 1.0%; and (iv) 1.0%, plus, in each case, an applicable margin range from 0.50% to 1.75% based on the consolidated leverage ratio of Sisecam Wyoming; or • a BSBY rate for interest periods of one, three or six months, plus, in each case, an applicable margin range from 1.50% to 2.75% based on the consolidated leverage ratio of Sisecam Wyoming. In addition, if a BSBY rate ceases to exist for any period, loans under the Sisecam Wyoming Credit Facility will bear interest based on alternative indexes (including the secured overnight financing rate), plus an applicable margin. The unused portion of the Sisecam Wyoming Credit Facility is subject to a per annum commitment fee and the applicable margin of the interest rate under the Sisecam Wyoming Credit Facility will be determined as follows: Pricing Tier Leverage Ratio BSBY Rate Loans Base Rate Loans Commitment Fee 1 < 1.25:1.0 1.500% 0.500% 0.225% 2 ≥ 1.25:1.0 but < 1.75:1.0 1.750% 0.750% 0.250% 3 ≥ 1.75:1.0 but < 2.25:1.0 2.000% 1.000% 0.275% 4 ≥ 2.25:1.0 but < 3.00:1.0 2.250% 1.250% 0.300% 5 ≥ 3.00:1.0 but < 3.50:1.0 2.500% 1.500% 0.325% 6 ≥ 3.50:1.0 2.750% 1.750% 0.350% The Sisecam Wyoming Credit Facility permits the consolidated leverage ratio as of the end of each fiscal quarter of Sisecam Wyoming, commencing with the fiscal quarter ending December 31, 2021, to be greater than 3.25: 1.00; provided, however, during the Specified Capital Expansion Holiday, the lenders shall not permit the consolidated leverage ratio as of the end of each fiscal quarter of Sisecam Wyoming to be greater than 3.75:1.00. “Specified Capital Expansion Holiday” means the period consisting of four (4) full fiscal quarters after the Sisecam Wyoming has (i) made capital expenditures related to the Specified Capital Expansion (or other capital expansion project approved by the board of directors, board of managers or equivalent governing body of Sisecam Wyoming) of at least $200.0 million and (ii) provided written notice to the administrative agent that Sisecam Wyoming is electing to initiate such Specified Capital Expansion Holiday. “Specified Capital Expansion” means expansion activities related to the lenders’ soda ash operations in Wyoming which have been approved in writing by the Sisecam Wyoming’s board of directors, board of managers or equivalent governing body. The Sisecam Wyoming Credit Facility permits the consolidated interest coverage ratio as of the end of any fiscal quarter of Sisecam Wyoming, commencing with the fiscal quarter ending December 31, 2021, to be less than 3.00:1.00. In connection with the CoC Transaction (as defined in Note 1 above), on December 17, 2021, Sisecam Wyoming entered into the First Amendment (“First Amendment”) to its $225.0 million senior secured revolving credit facility, dated as of October 28, 2021 (as amended, the “Sisecam Wyoming Credit Facility”), with each of the lenders listed on the respective signature pages thereof and Bank of America, N.A., as administrative agent, swing line lender and letter of credit issuer. Pursuant to the First Amendment, the definition of “Change of Control” under the Credit Facility was revised to reflect that the updated indirect ownership of Sisecam Resources LP and Sisecam GP as contemplated by the CoC Transaction would not cause a Change of Control under the Sisecam Wyoming Credit Facility so long as the CoC Transaction occured prior to March 31, 2022. The CoC Transaction did not cause a change in control event under the Credit Facility. At June 30, 2022, Sisecam Wyoming was in compliance with all financial covenants of the Sisecam Wyoming Credit Facility. Prior Sisecam Wyoming Credit Facility On August 1, 2017, Sisecam Wyoming entered into a credit agreement (as amended, the “Prior Sisecam Wyoming Credit Facility” and together with the Sisecam Wyoming Equipment Financing Arrangement, the “Prior Sisecam Wyoming Debt Agreements”) with each of the lenders listed on the respective signature pages thereof and PNC Bank, National Association (“PNC Bank”), as administrative agent, swing line lender and a Letter of Credit (“L/C”) issuer. The Prior Sisecam Wyoming Credit Facility was a $225.0 million senior revolving credit facility with a syndicate of lenders, which matured on the fifth anniversary of the closing date of such credit facility. The Prior Sisecam Wyoming Credit Facility provided for revolving loans to fund working capital requirements, and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. On July 27, 2020, the Prior Sisecam Wyoming Credit Facility was further amended (the “July 2020 Sisecam Wyoming Amendment”) to increase Sisecam Wyoming’s financial and liquidity flexibility due to COVID-19. The July 2020 Sisecam Wyoming Amendment, among other things, (i) increased, for a limited period, certain restrictive debt covenants that require Sisecam Wyoming and its subsidiaries to maintain certain leverage ratios and interest coverage ratios at the end of each period, (ii) provided a tiered interest rate structure based on applicable covenant ratios and established a 0.5% interest floor, (iii) effectuated changes to collateral restricted disbursements and covenanted to give security if covenant ratios are equal to or above certain levels. The July 2020 Sisecam Wyoming Amendment also provided for covenants to restrict certain payments and to give security in certain personal property of Ciner Wyoming following a fiscal quarter in which the leverage ratio is equal to or higher than 3.50:1.0, so long as the applicable leverage ratio limit is otherwise adhered to. Any such security would be released upon achievement of a leverage ratio less than 2.00:1.0 at the end of any quarter. The July 2020 Sisecam Wyoming Amendment also required quarterly maintenance of a certain leverage ratio and an interest coverage ratio of not less than 3.00:1.00. On October 28, 2021, Sisecam Wyoming terminated the Prior Sisecam Wyoming Credit Facility and entered into the Sisecam Wyoming Credit Facility as described above. Ciner Resources Credit Facility On August 1, 2017, the Partnership entered into a Credit Agreement (as amended, the “Ciner Resources Credit Facility”) with each of the lenders listed on the respective signature pages thereof and PNC Bank, as administrative agent, swing line lender and an L/C issuer. The Ciner Resources Credit Facility was a $10.0 million senior secured revolving credit facility with a syndicate of lenders, that would have matured on the fifth anniversary of the closing date of such credit facility. The Ciner Resources Credit Facility provided for revolving loans to be available to fund distributions on the Partnership’s units and working capital requirements and capital expenditures, to consummate permitted acquisitions and for all other lawful partnership purposes. The Ciner Resources Credit Facility included a sublimit up to $5.0 million for same-day swing line advances and a sublimit up to $5.0 million for letters of credit. The Partnership’s obligations under the Ciner Resources Credit Facility were guaranteed by each of the Partnership’s material domestic subsidiaries other than Sisecam Wyoming. In addition, the Partnership’s obligations under the Ciner Resources Credit Facility were secured by a pledge of substantially all of the Partnership’s assets (subject to certain exceptions), including the membership interests held in Sisecam Wyoming by the Partnership. On March 8, 2021, the Partnership terminated the Ciner Resources Credit Facility and the Partnership repaid in full its obligations thereunder. WE Soda and Ciner Enterprises Facilities Agreement On August 1, 2018, Ciner Enterprises, the entity that, prior to the CoC Transaction, indirectly owned and controlled the Partnership, refinanced its existing credit agreement and entered into a new facilities agreement, to which WE Soda and Ciner Enterprises (as borrowers), and KEW Soda, WE Soda, WE Soda Kimya Yatırımları Anonim Şirketi, Ciner Kimya Yatırımları Sanayi ve Ticaret Anonim Şirketi, Ciner Enterprises, SCW LLC, and Sisecam Chemicals (as original guarantors and together with the borrowers, the “Ciner Obligors”), were parties (as amended and restated or otherwise modified, the “Facilities Agreement”), and certain related finance documents. On February 20, 2022, the Facilities Agreement was refinanced and Ciner Enterprises, SCW LLC, and Sisecam Chemicals were released from being Obligors of the Facilities Agreement and are not a party to the WE Soda refinanced agreement.

OTHER NON-CURRENT LIABILITIES

OTHER NON-CURRENT LIABILITIES	6 Months Ended
	Jun. 30, 2022
Asset Retirement Obligation Disclosure [Abstract]
OTHER NON-CURRENT LIABILITIES	OTHER NON-CURRENT LIABILITIES As of (In millions) June 30, 2022 December 31, 2021 Reclamation reserve $ 8.3 $ 8.0 Accrued other taxes 5.0 — Other 0.3 1.8 Total $ 13.6 $ 9.8 A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) June 30, 2022 December 31, 2021 Beginning reclamation reserve balance $ 8.0 $ 7.3 Accretion expense 0.3 0.4 Reclamation adjustments (1) — 0.3 Ending reclamation reserve balance $ 8.3 $ 8.0 (1) The reclamation costs are periodically evaluated for adjustments by the Wyoming Department of Environmental Quality. See Note 9 “Commitments and Contingencies, “ Mine Permit Bonding Commitment ” for additional information on our reclamation reserve, including changes to the underlying reclamation obligation that resulted in the asset retirement obligation reclamation adjustment.

EMPLOYEE COMPENSATION

EMPLOYEE COMPENSATION	6 Months Ended
	Jun. 30, 2022
Retirement Benefits [Abstract]
EMPLOYEE COMPENSATION	EMPLOYEE COMPENSATION The Partnership participates in various benefit plans offered and administered by Sisecam Chemicals and is allocated its portions of the annual costs related thereto. The specific plans are as follows: Retirement Plans - Benefits provided under the retirement plans for salaried employees and hourly employees (the “Retirement Plans”) are based upon years of service and average compensation for the highest 60 consecutive months of the employee’s last 120 months of service, as defined. The Retirement Plans cover substantially all full-time employees hired before May 1, 2001. Sisecam Chemicals’ Retirement Plans had a net liability balance of $31.0 million and $32.8 million as of June 30, 2022 and December 31, 2021, respectively. Sisecam Chemicals’ current funding policy is to contribute an amount within the range of the minimum required and the maximum tax-deductible contribution. The Partnership’s allocated portions of the Retirement Plans’ net periodic pension benefit were $0.9 million and $0.6 million for the three months ended June 30, 2022 and 2021, respectively, and were $1.8 million and $1.4 million for the six months ended June 30, 2022 and 2021, respectively. Savings Plan - The 401(k) retirement plan (the “401(k) Plan”) covers all eligible hourly and salaried employees. Eligibility is limited to all domestic residents and any foreign expatriates who are in the United States indefinitely. The 401(k) Plan permits employees to contribute specified percentages of their compensation, while the Partnership makes contributions based upon specified percentages of employee contributions. Participants hired on or subsequent to May 1, 2001, will receive an additional contribution from the Partnership based on a percentage of the participant’s base pay. Contributions made to the 401(k) Plan were $0.7 million for each of the three months ended June 30, 2022 and 2021, and were $2.4 million and $2.3 million for the six months ended June 30, 2022 and 2021, respectively. Postretirement Benefits - Most of the Partnership’s employees hired before January 2, 2017 are eligible for postretirement benefits other than pensions if they reach age 58 while still employed with at least 10 years of service. The postretirement benefits are accounted for by Sisecam Chemicals on an accrual basis over an employee’s period of service. The postretirement plan, excluding pensions, are not funded, and Sisecam Chemicals has the right to modify or terminate the plan. The Sisecam Chemicals post-retirement plan had a net unfunded liability of $10.6 million and $10.7 million as of June 30, 2022 and December 31, 2021, respectively. The Partnership’s allocated portions of postretirement costs were $0.2 million and $0.3 million for the three months ended June 30, 2022 and 2021, respectively, and were $0.4 million and $0.5 million for the six months ended June 30, 2022 and 2021, respectively.

EQUITY - BASED COMPENSATION

EQUITY - BASED COMPENSATION	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
EQUITY - BASED COMPENSATION	EQUITY - BASED COMPENSATION In July 2013, our general partner established the Sisecam Resource Partners LLC 2013 Long-Term Incentive Plan (as amended to date, the “Plan” or “LTIP”). Historically, the Plan was intended to provide incentives that will attract and retain valued employees, officers, consultants and non-employee directors by offering them a greater stake in our success and a closer identity with us, and to encourage ownership of our common units by such individuals. The Plan provides for awards in the form of common units, phantom units, distribution equivalent rights (“DERs”), cash awards and other unit-based awards. All employees, officers, consultants and non-employee directors of us and our parents and subsidiaries are eligible to be selected to participate in the Plan; provided, that as previously disclosed in 2020, the MLP Board approved an updated compensation policy for the general partner’s executive officers and other employees whereby the Partnership provides additional cash consideration as compensation to such executive officers and other employees of the general partner or its affiliates that provide services to the Partnership in lieu of participation in the Plan. As of June 30, 2022, a total of 0.6 million common units were available for awards under the Plan. Any common units tendered by a participant in payment of the tax liability with respect to an award, including common units withheld from any such award, will not be available for future awards under the Plan. Common units awarded under the Plan may be reserved or made available from our authorized and unissued common units or from common units reacquired (through open market transactions or otherwise). Any common units issued under the Plan through the assumption or substitution of outstanding grants from an acquired company will not reduce the number of common units available for awards under the Plan. If any common units subject to an award under the Plan are forfeited, any common units counted against the number of common units available for issuance pursuant to the Plan with respect to such award will again be available for awards under the Plan. The Partnership has made a policy election to recognize forfeitures as they occur in lieu of estimating future forfeiture activity under the Plan. Non-employee Director Awards There were 11,583 grants of non-employee director awards during the six months ended June 30, 2022. The grant date average fair value per unit of these awards was $19.43 for the six months ended June 30, 2022. The total fair value of these awards was approximately $0.2 million during the six months ended June 30, 2022. During the six months ended June 30, 2021, a total of 17,511 common units were granted and fully vested to non-employee directors. The grant date average fair value per unit of these awards was $13.20 for the six months ended June 30, 2021. The total fair value of these awards was approximately $0.2 million during the six months ended June 30, 2021. Time Restricted Unit Awards We may grant restricted unit awards in the form of common units to certain employees that vest over a specified period of time, usually between one As of June 30, 2022, there are no unvested time restricted unit awards and no unrecognized related compensation expense. The following table presents a summary of activity on the Time Restricted Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Common Units Grant-Date Average Fair Value per Unit (1) Number of Common Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period — $ — 21,937 $ 17.57 Vested — — (12,247) 18.46 Unvested at the end of the period — $ — 9,690 $ 16.45 (1) Determined by dividing the aggregate grant date fair value of awards by the number of common units. Total Return Performance Unit Awards Historically, we have granted Total Returns (“TR”) Performance Unit Awards to certain employees. The TR Performance Unit Awards represent the right to receive a number of common units at a future date based on the achievement of market-based performance requirements in accordance with the TR Unit Performance Award agreement, and also include DERs. DERs are the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued upon vesting. The TR Performance Unit Awards vest at the end of the performance period, usually between two We utilized a Monte Carlo simulation model to estimate the grant date fair value of TR Performance Unit Awards granted to employees, adjusted for market conditions. This type of award requires the input of highly subjective assumptions, including expected volatility and expected distribution yield. Historical and implied volatilities were used in estimating the fair value of these awards. The following table presents a summary of activity on the TR Performance Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period — $ — 7,678 $ 41.53 Vested — — (7,678) 41.53 Unvested at the end of the period — $ — — $ — (1) Determined by dividing the aggregate grant date fair value of awards by the number of common units. 2019 Performance Unit Awards On September 23, 2019, the board of directors of our general partner approved a new form of performance unit award to be granted based upon the achievement of certain financial, operating and safety-related performance metrics (“2019 Performance Unit Awards”) pursuant to our LTIP, and the vesting of the 2019 Performance Unit Awards is linked to a weighted average consisting of internal performance metrics defined in the 2019 Performance Unit Award agreement (the “Performance Metrics”) during a three Vested 2019 Performance Unit Awards were settled in our common units, with the number of such common units payable under the award calculated by multiplying the target number provided in the corresponding 2019 Performance Unit Award agreement by a payout multiplier, which may range from 0%-200% in each case, as determined by aggregating the corresponding weighted average assigned to the Performance Metrics. The 2019 Performance Unit Awards also contained DERs and granted the recipient the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued. Upon vesting of the 2019 Performance Unit Awards, the award recipient was entitled to receive a cash payment equal to the sum of the distribution equivalents accumulated with respect to vested 2019 Performance Unit Awards during the period beginning on January 1, 2019 and ending on the applicable vesting date. The 2019 Performance Unit Awards granted to award recipients during 2019 had a performance cycle that began on January 1, 2019 and ended on December 31, 2021. As of June 30, 2022, there are no unvested 2019 Performance Unit Awards and no unrecognized awards related compensation expense. The following table presents a summary of activity on the 2019 Performance Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Common Units Grant-Date Average Fair Value per Unit (1) Number of Common Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period 25,062 $ 16.45 29,057 $ 16.45 Vested (2) (21,171) 16.45 — — Performance adjustments (2) (3,891) 16.45 — — Unvested at the end of the period — $ — 29,057 $ 16.45 (1) Determined by dividing the weighted average price per common unit on the date of grant. (2) The actual number of shares awarded based on achievement of the Performance Metrics was approximately 84% of the grant target quantity, as approved by the Partnership’s Board of Directors in the in the six months ended June 30, 2022, and was adjusted accordingly.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income attributable to Sisecam Resources LP includes unrealized and losses on derivative financial instruments. Amounts recorded in accumulated other comprehensive income as of June 30, 2022 and December 31, 2021, and changes within the period, consisted of the following: (In millions) Income and (Losses) on Cash Flow Hedges Balance at December 31, 2021 3.0 Other comprehensive income before reclassification 3.4 Amounts reclassified from accumulated other comprehensive loss (4.9) Net current period other comprehensive income (1.5) Balance at June 30, 2022 $ 1.5 Other Comprehensive Income (Loss) Other comprehensive income (loss), including the portion attributable to noncontrolling interest, is derived from adjustments to reflect the unrealized income (loss) on derivative financial instruments and the impact of discontinuation of any hedge accounting. The components of other comprehensive income (loss) consisted of the following: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Unrealized income/(loss) on derivatives: Mark to market and other adjustment on interest rate swap contracts $ 0.3 0.1 $ 1.1 0.4 Mark to market adjustment on natural gas forward contracts (8.5) 5.0 (4.1) 6.2 Income on derivative financial instruments $ (8.2) $ 5.1 $ (3.0) $ 6.6 Reclassifications for the Period The components of other comprehensive (loss) income attributable to Sisecam Resources LP that have been reclassified consisted of the following: Three Months Ended June 30, Six Months Ended June 30, Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) income (In millions) 2022 2021 2022 2021 Details about other comprehensive (loss) income components: Income and losses on cash flow hedges: Interest rate swap contracts $ 0.1 $ 0.1 $ 0.2 $ 0.2 Interest expense Natural gas forward contracts (3.2) (0.3) (5.1) (0.5) Cost of products sold Total reclassifications for the period $ (3.1) $ (0.2) $ (4.9) $ (0.3)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES From time to time we are party to various claims and legal proceedings related to our business. Although the outcome of these proceedings cannot be predicted with certainty, management does not currently expect any of the legal proceedings we are involved in to have a material effect on our business, financial condition and results of operations. We cannot predict the nature of any future claims or proceedings, nor the ultimate size or outcome of such proceedings and whether any damages resulting from them will be covered by insurance. Sisecam Chemicals enters into contracts with one railroad company for the majority of the domestic rail freight services that the Partnership receives and the related freight and logistics costs are allocated to the Partnership. For the six months ended June 30, 2022 and 2021, the Partnership shipped over 90% of our soda ash to our customers initially via a single rail line owned and controlled by the railroad company. If Sisecam Chemicals does not ship at least a significant portion of our soda ash production on the railroad company’s rail line during a twelve-month period, it must pay the railroad company a shortfall payment under the terms of our transportation agreement. The Partnership assists the majority of its domestic customers in arranging their freight services. During 2021 and the six months ended June 30, 2022, Sisecam Chemicals had no shortfall payments and does not expect to make any such payments in the future. Sisecam Chemicals renewed its agreement with the railroad company in October 2021, which expires on December 31, 2025. In the six months ended June 30, 2022, the Partnership extended its gas transportation contract through 2031 with annual minimum requirements ranging from $1.5 million to $2.8 million over the life of the contract. During the six months ended June 30, 2022, we entered into certain logistic services commitments with various third parties that expire during 2024 and have annual minimum contractual obligations by Sisecam Wyoming of approximately $16.5 million and $6.8 million in 2023 and 2024, respectively. Mine Permit Bonding Commitment Our operations are subject to oversight by the Land Quality Division of Wyoming Department of Environmental Quality (“WDEQ”). Our principal mine permit issued by the Land Quality Division, requires the Partnership to provide financial assurances for our reclamation obligations for the estimated future cost to reclaim the area of our processing facility, surface pond complex and on-site sanitary landfill. The Partnership provides such assurances through a third-party surety bond (the “Surety Bond”). According to the annual recalculation and submittal, the Surety Bond amount was $41.8 million at June 30, 2022 and December 31, 2021. The amount of such assurances that we are required to provide is subject to change upon annual recalculation according to Department of Environmental Quality’s Guideline 12, annual site inspection and subsequent evaluation/approval by the WDEQ’s Land Quality Division.

AGREEMENTS AND TRANSACTIONS WIT

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	AGREEMENTS AND TRANSACTIONS WITH AFFILIATES Agreements and transactions with affiliates have a significant impact on the Partnership’s financial statements because the Partnership is a subsidiary and investee within two different global group structures. Agreements directly between the Partnership and other affiliates, or indirectly between affiliates that the Partnership does not control, can have a significant impact on recorded amounts or disclosures in the Partnership's financial statements, including any commitments and contingencies between the Partnership and affiliates, or potentially, third parties. Sisecam Chemicals was the exclusive sales agent for the Partnership and has responsibility for promoting and increasing the use and sale of soda ash and other refined or processed sodium products produced. As previously disclosed, Sisecam Chemicals, an affiliate of the Partnership, terminated its membership in ANSAC effective December 31, 2020. As of January 1, 2021, Sisecam Chemicals began managing the Partnership’s export sales and marketing efforts. In 2021, Sisecam Chemicals leveraged the distributor network established by the Ciner Group and continues to evaluate the distribution network and independent third-party distribution partners to optimize our reach into each market. For the three months ended June 30, 2022 and 2021, total logistic services from affiliates were approximately $3.1 million and $0.7 million, respectively, and for the six months ended June 30, 2022 and 2021, were approximately $5.5 million and $2.2 million, respectively, which are included in cost of products sold, including freight costs. Selling, general and administrative expenses also include amounts charged to the Partnership by its affiliates principally consisting of salaries, benefits, office supplies, professional fees, travel, rent and other costs of certain assets used by the Partnership. On October 23, 2015, the Partnership entered into a Services Agreement (the “Services Agreement”) with our general partner and Sisecam Chemicals. Pursuant to the Services Agreement, Sisecam Chemicals has agreed to provide the Partnership with certain corporate, selling, marketing, and general and administrative services, in return for which the Partnership has agreed to pay Sisecam Chemicals an annual management fee and reimburse Sisecam Chemicals for certain third-party costs incurred in connection with providing such services. In addition, under the limited liability company agreement governing Sisecam Wyoming, Sisecam Wyoming reimburses us for employees who operate our assets and for support provided to Sisecam Wyoming. These transactions do not necessarily represent arm's length transactions and may not represent all costs if Sisecam Wyoming operated on a standalone basis. The total selling, general and administrative costs charged to the Partnership by affiliates were as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Sisecam Chemicals $ 4.1 $ 4.2 $ 9.5 $ 7.8 Total selling, general and administrative expenses - affiliates $ 4.1 $ 4.2 $ 9.5 $ 7.8 The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 (In millions) Accounts receivable from affiliates Due to affiliates Sisecam Chemicals $ 51.2 49.3 $ 2.4 2.2 Other — — 3.4 0.1 Total $ 51.2 $ 49.3 $ 5.8 $ 2.3 The amounts due from Sisecam Chemicals are primarily related to the funding, that the Partnership provides for pension and postretirement plans as contributions on behalf of Sisecam Chemicals, in excess of the amounts that have been allocated to the Partnership related to its participation in the plans.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
REVENUE	REVENUE We have two major international customers which individually account for over 10% of total net sales for the three and six months ended June 30, 2022. We had one major international customers for the six months ended June 30, 2021 and one major international customer for the three months ended June 30, 2021. Revenues from these major customers were approximately $62.7 million and $104.2 million for the three and six months ended June 30, 2022, respectively, and $27.1 million and $79.9 million for the three and six months ended June 30, 2021, respectively. The net sales by geographic area are as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Domestic $ 79.0 $ 70.5 $ 148.5 $ 136.8 International 110.1 50.2 204.0 111.7 Total net sales $ 189.1 $ 120.7 $ 352.5 $ 248.5

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, derivative financial instruments and long-term debt. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their fair values because of the nature of such instruments. Our long-term debt and derivative financial instruments are measured at their fair value based on quoted market values for similar but not identical financial instruments. Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis Derivative Financial Instruments We have interest rate swap contracts designated as cash flow hedges to mitigate our exposure to possible increases in interest rates. The swap contracts had an aggregate notional value of $37.5 million at June 30, 2022 and December 31, 2021. The swaps have various maturities through 2024. We enter into natural gas forward contracts, designated as cash flow hedges, to mitigate volatility in the price of natural gas related to a portion of the natural gas we consume. These contracts generally have various maturities through 2024. These contracts had an aggregate notional value of $32.2 million and $24.1 million at June 30, 2022 and December 31, 2021, respectively. The following table presents the fair value of derivative assets and derivative liabilities and the respective locations as of June 30, 2022 and December 31, 2021: Assets Liabilities June 30, December 31, June 30, December 31, (In millions) Balance Sheet Location Fair Value Fair Value Balance Sheet Location Fair Value Fair Value Derivatives designated as hedges: Interest rate swap contracts - current $ — $ — Accrued Expenses $ — $ 0.2 Natural gas forward contracts - current Other current assets 5.5 5.9 Accrued Expenses 6.3 0.6 Interest rate swap contracts - non-current Other non-current assets 0.8 0.1 Other non-current liabilities — 0.2 Natural gas forward contracts - non-current Other non-current assets 3.2 2.5 Other non-current liabilities 0.2 1.4 Total fair value of derivatives designated as hedging instruments $ 9.5 $ 8.5 $ 6.5 $ 2.4 Financial Assets and Liabilities Not Measured at Fair Value The carrying value of our long-term debt materially reflects the fair value of our long-term debt as its key terms are similar to indebtedness with similar amounts, durations and credit risks. See Note 4 “Debt” for additional information on our debt arrangements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Q2 2022 Distribution Effective as of July 28, 2022, the members of the Board of Managers of Sisecam Wyoming, approved a cash distribution to the members of Sisecam Wyoming in the aggregate amount of 21.4 million. This distribution is payable on [ August 16, 2022] . On July 29, 2022, the Partnership declared a cash distribution approved by the board of directors of our general partner. The cash distribution for the quarter ended June 30, 2022 of $0.50 per unit will be paid on August 23, 2022 to unitholders of record on August 10, 2022. On July 6, 2022, Sisecam Chemicals Resources LLC (“SCR”), delivered a non-binding proposal (the “Proposal”) to the Board of Directors of Sisecam Resource Partners LLC, the General Partner of Sisecam Resources LP (the “Issuer”) to acquire all of the outstanding common units, representing limited partner interests in the Issuer not already owned by SCR or its affiliates, in exchange for $17.90 per issued and outstanding publicly held common unit of the Partnership, which represents the thirty day volume weighted average per share, as of July 5, 2022. There can be no assurance that any discussions that may occur between SCR and the Issuer with respect to the Proposal will result in the entry into a definitive agreement concerning a transaction or, if such a definitive agreement is reached, will result in the consummation of the transaction contemplated in such definitive agreement. Entry into a definitive agreement concerning a transaction and the consummation of any such transaction is subject to a number of contingencies that are beyond the control of SCR, including the satisfactory completion of due diligence, the approval of the conflicts committee of the Board of Directors of Sisecam Resource Partners LLC, the approval by holders of a majority of the outstanding common units of the Issuer (which would be satisfied upon receipt of the approval of its two largest stakeholders), and the satisfaction of any conditions to the consummation of a transaction set forth in any such definitive agreement.

CORPORATE STRUCTURE AND SUMMA_2

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations As used in this Report, the terms “Sisecam Resources LP,” “the Partnership,” “SIRE,” “we,” “us,” or “our” may refer to Sisecam Resources LP, a publicly traded Delaware limited partnership formed in April 2013 by both Sisecam Chemicals Wyoming LLC (“SCW LLC”), a wholly-owned subsidiary of Sisecam Chemicals Resources LLC (“Sisecam Chemicals”) and Sisecam Resource Partners LLC (our “general partner” or “Sisecam GP”), a wholly-owned subsidiary of SCW LLC. Sisecam Chemicals is 60% owned by Sisecam Chemicals USA Inc. (“Sisecam USA”) and 40% owned by Ciner Enterprises Inc. (“Ciner Enterprises”). Sisecam USA is a direct subsidiary of Türkiye Sise ve Cam Fabrikalari A.S (“Şişecam Parent”) which is an approximately 51%-owned subsidiary of Turkiye Is Bankasi Turkiye Is Bankasi ("Isbank"). Şişecam Parent is a global company operating in soda ash, chromium chemicals, flat glass, auto glass, glassware glass packaging and glass fiber sectors and is based in Turkey and is listed on the Istanbul exchange. Ciner Enterprises is a direct wholly-owned subsidiary of WE Soda Ltd., a U.K. Corporation (“WE Soda”). WE Soda is a direct wholly-owned subsidiary of KEW Soda Ltd., a U.K. corporation (“KEW Soda”), which is a direct wholly-owned subsidiary of Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”). Akkan is directly and wholly owned by Turgay Ciner, the Chairman of the Ciner Group (“Ciner Group”), a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. Sisecam Wyoming LLC (“Sisecam Wyoming”) is in the business of mining trona ore to produce soda ash, and is a 51.0% majority-owned subsidiary of the Partnership. The Partnership’s operations consist solely of its investment in Sisecam Wyoming. NRP Trona LLC, a wholly owned subsidiary of Natural Resource Partners L.P. (“NRP”), currently owns a 49.0% membership interest in Sisecam Wyoming. NRP’s membership interest in Sisecam Wyoming is reflected as the noncontrolling interest in the Partnership’s financial results.
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the three month and six month periods ended June 30, 2022 and 2021 are not necessarily indicative of the operating results for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Annual Report”) filed with the United States Securities and Exchange Commission (“SEC”) on March 15, 2022. There have been no material changes in the significant accounting policies followed by us during the three months and six months ended June 30, 2022 from those disclosed in the 2021 Annual Report.
Segment Reporting	Segment ReportingAs the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes.
Use of Estimates	Use of Estimates The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

NET INCOME PER UNIT AND CASH _2

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Calculation of Net Income Per Unit	The net income attributable to common unitholders and the weighted average units for calculating basic and diluted net income per common units were as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Net income attributable to Sisecam Resources LP $ 15.4 $ 2.9 $ 31.1 $ 5.3 Less: General partner’s distribution declared 0.2 — 0.4 — Less: Limited partners’ distribution declared 9.9 — 19.8 — Income in excess of distribution $ 5.3 $ 2.9 $ 10.9 $ 5.3 Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 (In millions, except per unit data) General Partner Limited Partners’ common units Total General Partner Limited Partners’ common units Total Distribution declared $ 0.2 $ 9.9 $ 10.1 $ — $ — $ — Income in excess of distribution 0.1 5.2 5.3 0.1 2.8 2.9 Net income attributable to partners $ 0.3 $ 15.1 $ 15.4 $ 0.1 $ 2.8 $ 2.9 Weighted average limited partner units outstanding: Basic 19.8 19.8 Diluted 19.8 19.8 Net income per limited partner unit: Basic $ 0.76 $ 0.15 Diluted $ 0.76 $ 0.15 Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (In millions, except per unit data) General Partner Limited Partners’ common units Total General Partner Limited Partners’ common units Total Distribution declared $ 0.4 $ 19.8 $ 20.2 $ — $ — $ — Income in excess of distribution 0.2 10.7 10.9 0.1 5.2 5.3 Net income attributable to partners $ 0.6 $ 30.5 $ 31.1 0.1 5.2 5.3 Weighted average limited partner units outstanding: Basic 19.8 19.8 Diluted 19.8 19.8 Net income per limited partner unit: Basic $ 1.54 $ 0.27 Diluted $ 1.54 $ 0.27
Percentage Allocations of Distributions From Operating Surplus	The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” Under our partnership agreement, our general partner has considerable discretion to determine the amount of available cash (as defined therein) for distribution each quarter to the Partnership’s unitholders, including discretion to establish cash reserves that would limit the amount of available cash eligible for distribution to the Partnership’s unitholders for any quarter. The Partnership does not guarantee that it will pay any distribution on its units in any quarter. The percentage interests set forth below for our general partner (1) include a 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs, and (4) assume that we do not issue additional classes of equity securities. Marginal Percentage Total Quarterly Unitholders General Incentive $0.5000 or lower 98.0 % 2.0 % — % above $0.5000 up to $0.5750 98.0 % 2.0 % — % above $0.5750 up to $0.6250 85.0 % 15.0 % 13.0 % above $0.6250 up to $0.7500 75.0 % 25.0 % 23.0 % above $0.7500 50.0 % 50.0 % 48.0 %

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following: As of (In millions) June 30, 2022 December 31, 2021 Raw materials $ 14.4 $ 10.5 Finished goods 11.6 9.3 Stores inventory - current portion 10.8 10.3 Total $ 36.8 $ 30.1

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Components of Long-term Debt	Long-term debt, net of debt issuance costs, consisted of the following: As of (In millions) June 30, 2022 December 31, 2021 Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001 with maturity date of March 26, 2028, fixed interest rate of 2.479% $ 23.0 $ 24.6 Sisecam Wyoming Equipment Financing Arrangement Security Note Number 002 with maturity date of December 17, 2026, fixed interest rate of 2.4207% 26.3 29.0 Sisecam Wyoming Credit Facility, secured principal expiring on October 28, 2026, variable interest rate as a weighted average rate of 2.98% and 1.82% at June 30, 2022 and December 31, 2021 105.0 70.0 Total debt 154.3 123.6 Less: Current portion of long-term debt 8.7 8.6 Total long-term debt $ 145.6 $ 115.0
Aggregate Maturities on Long-term Debt	Aggregate maturities required on long-term debt at June 30, 2022 are due in future years as follows: (In millions) Amount 2022 $ 4.3 2023 8.8 2024 9.1 2025 9.3 2026 114.5 Thereafter 8.4 Total $ 154.4
Schedule of Debt Covenants	The unused portion of the Sisecam Wyoming Credit Facility is subject to a per annum commitment fee and the applicable margin of the interest rate under the Sisecam Wyoming Credit Facility will be determined as follows: Pricing Tier Leverage Ratio BSBY Rate Loans Base Rate Loans Commitment Fee 1 < 1.25:1.0 1.500% 0.500% 0.225% 2 ≥ 1.25:1.0 but < 1.75:1.0 1.750% 0.750% 0.250% 3 ≥ 1.75:1.0 but < 2.25:1.0 2.000% 1.000% 0.275% 4 ≥ 2.25:1.0 but < 3.00:1.0 2.250% 1.250% 0.300% 5 ≥ 3.00:1.0 but < 3.50:1.0 2.500% 1.500% 0.325% 6 ≥ 3.50:1.0 2.750% 1.750% 0.350%

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2022
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Other Non-current Liabilities	Other non-current liabilities consisted of the following: As of (In millions) June 30, 2022 December 31, 2021 Reclamation reserve $ 8.3 $ 8.0 Accrued other taxes 5.0 — Other 0.3 1.8 Total $ 13.6 $ 9.8
Reconciliation of Partnership's Reclamation Reserve Liability	A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) June 30, 2022 December 31, 2021 Beginning reclamation reserve balance $ 8.0 $ 7.3 Accretion expense 0.3 0.4 Reclamation adjustments (1) — 0.3 Ending reclamation reserve balance $ 8.3 $ 8.0 (1) The reclamation costs are periodically evaluated for adjustments by the Wyoming Department of Environmental Quality. See Note 9 “Commitments and Contingencies, “ Mine Permit Bonding Commitment ” for additional information on our reclamation reserve, including changes to the underlying reclamation obligation that resulted in the asset retirement obligation reclamation adjustment.

EQUITY - BASED COMPENSATION (Ta

EQUITY - BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Time Restricted Unit Award Activity	The following table presents a summary of activity on the Time Restricted Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Common Units Grant-Date Average Fair Value per Unit (1) Number of Common Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period — $ — 21,937 $ 17.57 Vested — — (12,247) 18.46 Unvested at the end of the period — $ — 9,690 $ 16.45
Schedule of Time Restricted Performance Unit Award Activity	The following table presents a summary of activity on the TR Performance Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Units Grant-Date Average Fair Value per Unit (1) Number of Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period — $ — 7,678 $ 41.53 Vested — — (7,678) 41.53 Unvested at the end of the period — $ — — $ — (1) Determined by dividing the aggregate grant date fair value of awards by the number of common units.
Schedule of Performance Unit Awards	The following table presents a summary of activity on the 2019 Performance Unit Awards for the six months ended June 30, 2022 and 2021: Six Months Ended June 30, 2022 Six Months Ended June 30, 2021 (Units in whole numbers) Number of Common Units Grant-Date Average Fair Value per Unit (1) Number of Common Units Grant-Date Average Fair Value per Unit (1) Unvested at the beginning of period 25,062 $ 16.45 29,057 $ 16.45 Vested (2) (21,171) 16.45 — — Performance adjustments (2) (3,891) 16.45 — — Unvested at the end of the period — $ — 29,057 $ 16.45 (1) Determined by dividing the weighted average price per common unit on the date of grant. (2) The actual number of shares awarded based on achievement of the Performance Metrics was approximately 84% of the grant target quantity, as approved by the Partnership’s Board of Directors in the in the six months ended June 30, 2022, and was adjusted accordingly.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	Amounts recorded in accumulated other comprehensive income as of June 30, 2022 and December 31, 2021, and changes within the period, consisted of the following: (In millions) Income and (Losses) on Cash Flow Hedges Balance at December 31, 2021 3.0 Other comprehensive income before reclassification 3.4 Amounts reclassified from accumulated other comprehensive loss (4.9) Net current period other comprehensive income (1.5) Balance at June 30, 2022 $ 1.5
Components of Other Comprehensive Income/(Loss)	The components of other comprehensive income (loss) consisted of the following: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Unrealized income/(loss) on derivatives: Mark to market and other adjustment on interest rate swap contracts $ 0.3 0.1 $ 1.1 0.4 Mark to market adjustment on natural gas forward contracts (8.5) 5.0 (4.1) 6.2 Income on derivative financial instruments $ (8.2) $ 5.1 $ (3.0) $ 6.6
Schedule of Reclassifications Out of Other Comprehensive Loss, Attributable to Ciner Resources	The components of other comprehensive (loss) income attributable to Sisecam Resources LP that have been reclassified consisted of the following: Three Months Ended June 30, Six Months Ended June 30, Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss) income (In millions) 2022 2021 2022 2021 Details about other comprehensive (loss) income components: Income and losses on cash flow hedges: Interest rate swap contracts $ 0.1 $ 0.1 $ 0.2 $ 0.2 Interest expense Natural gas forward contracts (3.2) (0.3) (5.1) (0.5) Cost of products sold Total reclassifications for the period $ (3.1) $ (0.2) $ (4.9) $ (0.3)

AGREEMENTS AND TRANSACTIONS W_2

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Schedule of Transactions with Affiliates	The total selling, general and administrative costs charged to the Partnership by affiliates were as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Sisecam Chemicals $ 4.1 $ 4.2 $ 9.5 $ 7.8 Total selling, general and administrative expenses - affiliates $ 4.1 $ 4.2 $ 9.5 $ 7.8 The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 (In millions) Accounts receivable from affiliates Due to affiliates Sisecam Chemicals $ 51.2 49.3 $ 2.4 2.2 Other — — 3.4 0.1 Total $ 51.2 $ 49.3 $ 5.8 $ 2.3

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Schedule of Net Sales By Geographic Area	The net sales by geographic area are as follows: Three Months Ended June 30, Six Months Ended June 30, (In millions) 2022 2021 2022 2021 Domestic $ 79.0 $ 70.5 $ 148.5 $ 136.8 International 110.1 50.2 204.0 111.7 Total net sales $ 189.1 $ 120.7 $ 352.5 $ 248.5

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Derivative Assets and Liabilities	The following table presents the fair value of derivative assets and derivative liabilities and the respective locations as of June 30, 2022 and December 31, 2021: Assets Liabilities June 30, December 31, June 30, December 31, (In millions) Balance Sheet Location Fair Value Fair Value Balance Sheet Location Fair Value Fair Value Derivatives designated as hedges: Interest rate swap contracts - current $ — $ — Accrued Expenses $ — $ 0.2 Natural gas forward contracts - current Other current assets 5.5 5.9 Accrued Expenses 6.3 0.6 Interest rate swap contracts - non-current Other non-current assets 0.8 0.1 Other non-current liabilities — 0.2 Natural gas forward contracts - non-current Other non-current assets 3.2 2.5 Other non-current liabilities 0.2 1.4 Total fair value of derivatives designated as hedging instruments $ 9.5 $ 8.5 $ 6.5 $ 2.4

CORPORATE STRUCTURE AND SUMMA_3

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ / shares in Units, $ in Millions			6 Months Ended
	Dec. 21, 2021	Nov. 20, 2021 USD ($) director designee manager	Jun. 30, 2022 segment	Jul. 06, 2022 $ / shares
Noncontrolling Interest [Line Items]
Number of operating segments | segment			1
Sisecam Chemicals
Noncontrolling Interest [Line Items]
Percentage of voting interests acquired		60%
Consideration transferred | $		$ 300
General Partner
Noncontrolling Interest [Line Items]
Number of independent directors | director		3
Sisecam Chemicals | Sisecam GP | Subsequent Event
Noncontrolling Interest [Line Items]
Business acquisition, share price | $ / shares				$ 17.90
Ciner Enterprises
Noncontrolling Interest [Line Items]
Number of directors designated | director		4
Number of designees		1
Ciner Enterprises | General Partner
Noncontrolling Interest [Line Items]
Number of designees		2
Sisecam USA
Noncontrolling Interest [Line Items]
Number of directors designated | director		6
Number of designees		3
Sisecam USA | General Partner
Noncontrolling Interest [Line Items]
Number of designees		6
Sisecam Wyoming
Noncontrolling Interest [Line Items]
Number of managers appointed | manager		4
Sisecam Chemicals USA Inc. | Sisecam Chemicals
Noncontrolling Interest [Line Items]
Membership interest			60%
Ciner Enterprises | Other Ownership Interest
Noncontrolling Interest [Line Items]
Percentage of general partner ownership interest held	74%		74%
Ciner Enterprises | General Partner
Noncontrolling Interest [Line Items]
Percentage of general partner ownership interest held	100%
Ciner Enterprises | Sisecam Chemicals
Noncontrolling Interest [Line Items]
Membership interest attributable to noncontrolling interest			40%
Turkiye Is Bankasi Turkiye Is Bankasi | Sisecam Parent
Noncontrolling Interest [Line Items]
Membership interest			51%
Ciner Wyoming
Noncontrolling Interest [Line Items]
Membership interest			51%
Membership interest attributable to noncontrolling interest			49%
Ciner Wyoming | NRP Trona LLC
Noncontrolling Interest [Line Items]
Membership interest attributable to noncontrolling interest			49%
Ciner Resource Partners LLC | General Partner
Noncontrolling Interest [Line Items]
Percentage of general partner ownership interest held			2%

NET INCOME PER UNIT AND CASH _3

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income attributable to Sisecam Resources LP	$ 15.4	$ 2.9	$ 31.1	$ 5.3
Income in excess of distribution	5.3	2.9	10.9	5.3
Distribution declared	10.1	0	20.2	0
Net income attributable to partners	$ 15.4	$ 2.9	$ 31.1	$ 5.3
Weighted average limited partner units outstanding:
Weighted average limited partner units outstanding - (basic) (in shares)	19.8	19.8	19.8	19.8
Weighted average limited partner units outstanding (diluted) (in shares)	19.8	19.8	19.8	19.8
Net income per limited partner unit:
Net income per limited partner unit (basic) (in dollars per share)	$ 0.76	$ 0.15	$ 1.54	$ 0.27
Net income per limited partner units (diluted) (in dollars per share)	$ 0.76	$ 0.15	$ 1.54	$ 0.27
General Partner
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: General partner’s distribution declared	$ 0.2	$ 0	$ 0.4	$ 0
Income in excess of distribution	0.1	0.1	0.2	0.1
Net income attributable to partners	0.3	0.1	0.6	0.1
Limited Partner
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: Limited partners’ distribution declared	9.9	0	19.8	0
Income in excess of distribution	5.2	2.8	10.7	5.2
Net income attributable to partners	$ 15.1	$ 2.8	$ 30.5	$ 5.2

NET INCOME PER UNIT AND CASH _4

NET INCOME PER UNIT AND CASH DISTRIBUTION - Narrative (Details) - $ / shares		6 Months Ended
	Jul. 29, 2022	Jun. 30, 2022
Subsequent Event
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Quarterly cash distribution (in dollars per share)	$ 0.50
General Partner | Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus		13%
General Partner | Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus		23%
General Partner | After Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus		48%
Ciner Resource Partners LLC | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Percentage of general partner ownership interest held		2%

NET INCOME PER UNIT AND CASH _5

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)	6 Months Ended
	Jun. 30, 2022 $ / shares
Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Maximum quarterly distribution target levels (in dollars per share)	$ 0.5000
First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (in dollars per share)	0.5000
Maximum quarterly distribution target levels (in dollars per share)	0.5750
Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (in dollars per share)	0.5750
Maximum quarterly distribution target levels (in dollars per share)	0.6250
Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (in dollars per share)	0.6250
Maximum quarterly distribution target levels (in dollars per share)	0.7500
After Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels (in dollars per share)	$ 0.7500
Unitholders | Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	98%
Unitholders | First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	98%
Unitholders | Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	85%
Unitholders | Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	75%
Unitholders | After Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	50%
General Partner | Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	2%
Incentive Distributions Rights	0%
General Partner | First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	2%
Incentive Distributions Rights	0%
General Partner | Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	15%
Incentive Distributions Rights	13%
General Partner | Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	25%
Incentive Distributions Rights	23%
General Partner | After Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Marginal interest in distribution, percentage	50%
Incentive Distributions Rights	48%

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 14.4	$ 10.5
Finished goods	11.6	9.3
Stores inventory - current portion	10.8	10.3
Total	$ 36.8	$ 30.1

DEBT - Components of long-term

DEBT - Components of long-term debt (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021	Oct. 28, 2021
Debt Instrument [Line Items]
Total debt	$ 154.3	$ 123.6
Current portion of long-term debt	8.7	8.6
Total long-term debt	145.6	115
Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001 | Secured Debt
Debt Instrument [Line Items]
Total debt	$ 23	$ 24.6
Stated interest rate	2.479%	2.479%
Sisecam Wyoming Equipment Financing Arrangement Security Note Number 002 | Secured Debt
Debt Instrument [Line Items]
Total debt	$ 26.3	$ 29
Stated interest rate	2.4207%	2.4207%
Sisecam Wyoming Credit Facility | Line of Credit
Debt Instrument [Line Items]
Total debt			$ 225
Sisecam Wyoming Credit Facility | Line of Credit | Revolving credit facility
Debt Instrument [Line Items]
Total debt	$ 105	$ 70
Interest rate	2.98%	1.82%

DEBT - Maturities of long-term

DEBT - Maturities of long-term debt (Details) $ in Millions	Jun. 30, 2022 USD ($)
Debt Disclosure [Abstract]
2022	$ 4.3
2023	8.8
2024	9.1
2025	9.3
2026	114.5
Thereafter	8.4
Total	$ 154.4

DEBT - The Sisecam Wyoming Equi

DEBT - The Sisecam Wyoming Equipment Financing Arrangement (Details)	Dec. 17, 2021 USD ($) installment	Mar. 25, 2020 USD ($) installment	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Instrument [Line Items]
Total			$ 154,400,000
Long-term debt			154,300,000	$ 123,600,000
Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001 | Secured Debt
Debt Instrument [Line Items]
Face amount		$ 30,000,000
Number of installments | installment		96
Periodic payment		$ 307,000
Number of monthly installments | installment		95
Periodic payment terms, balloon payment to be paid		$ 4,307,000
Total			23,200,000
Long-term debt			23,000,000	24,600,000
Sisecam Wyoming Equipment Financing Arrangement Security Note Number 002 | Secured Debt
Debt Instrument [Line Items]
Face amount	$ 29,000,000
Number of installments | installment	60
Periodic payment	$ 513,660
Long-term debt			26,300,000	$ 29,000,000
Minimum | Sisecam Wyoming Equipment Financing Arrangement Security Note Number 001 | Secured Debt
Debt Instrument [Line Items]
Third party indebtedness			$ 10,000,000

DEBT - Sisecam Wyoming Credit F

DEBT - Sisecam Wyoming Credit Facility (Details)	Oct. 28, 2021 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Debt Instrument [Line Items]
Long-term debt		$ 154,300,000	$ 123,600,000
Sisecam Wyoming Credit Facility | Line of Credit
Debt Instrument [Line Items]
Long-term debt	$ 225,000,000
Revolving credit facility | Sisecam Wyoming Credit Facility
Debt Instrument [Line Items]
Accordion feature, increase limit	$ 250,000,000
Revolving credit facility | Sisecam Wyoming Credit Facility | Applicable Margin Range | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving credit facility | Sisecam Wyoming Credit Facility | Applicable Margin Range | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Revolving credit facility | Sisecam Wyoming Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 225,000,000
Long-term debt		$ 105,000,000	$ 70,000,000
Consolidated leverage ratio	3.25
Maximum consolidated leverage ratio	3.75
Consolidated interest coverage ratio	3
Maximum threshold for expansions	3.75
Minimum capital expenditures	$ 200,000,000
Consolidated leverage ratio, minimum threshold for default	3
Revolving credit facility | Sisecam Wyoming Credit Facility | Line of Credit | Fed Funds Effective Rate Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving credit facility | Sisecam Wyoming Credit Facility | Line of Credit | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate	1%
Revolving credit facility | Sisecam Wyoming Credit Facility | Line of Credit | Bloomberg Short Term Bank Yield Index | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Revolving credit facility | Sisecam Wyoming Credit Facility | Line of Credit | Bloomberg Short Term Bank Yield Index | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%
Standby Letters of Credit | Sisecam Wyoming Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 40,000,000
Swing Line Advances | Sisecam Wyoming Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 20,000,000

DEBT - Schedule of Debt Covenan

DEBT - Schedule of Debt Covenants (Details) - Revolving credit facility - Line of Credit - Sisecam Wyoming Credit Facility		6 Months Ended
	Oct. 28, 2021	Jun. 30, 2022
Debt Instrument [Line Items]
Consolidated leverage ratio	3.25
Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate	1%
Bloomberg Short Term Bank Yield Index | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Bloomberg Short Term Bank Yield Index | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%
Pricing Tier 1
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.225%
Pricing Tier 1 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		1.25
Pricing Tier 1 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Pricing Tier 1 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Pricing Tier 2
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.25%
Pricing Tier 2 | Minimum
Debt Instrument [Line Items]
Consolidated leverage ratio		1.25
Pricing Tier 2 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		1.75
Pricing Tier 2 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%
Pricing Tier 2 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.75%
Pricing Tier 3
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.275%
Pricing Tier 3 | Minimum
Debt Instrument [Line Items]
Consolidated leverage ratio		1.75
Pricing Tier 3 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		2.25
Pricing Tier 3 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		2%
Pricing Tier 3 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1%
Pricing Tier 4
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.30%
Pricing Tier 4 | Minimum
Debt Instrument [Line Items]
Consolidated leverage ratio		2.25
Pricing Tier 4 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		3
Pricing Tier 4 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		2.25%
Pricing Tier 4 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1.25%
Pricing Tier 5
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.325%
Pricing Tier 5 | Minimum
Debt Instrument [Line Items]
Consolidated leverage ratio		3
Pricing Tier 5 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		3.50
Pricing Tier 5 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		2.50%
Pricing Tier 5 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1.50%
Pricing Tier 6
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage		0.35%
Pricing Tier 6 | Maximum
Debt Instrument [Line Items]
Consolidated leverage ratio		3.50
Pricing Tier 6 | Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread on variable rate		2.75%
Pricing Tier 6 | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1.75%

DEBT - Prior Sisecam Wyoming Cr

DEBT - Prior Sisecam Wyoming Credit Facility (Details)	Jul. 27, 2020	Aug. 01, 2017 USD ($)
Revolving credit facility | Prior Sisecam Wyoming Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 225,000,000
Revolving credit facility | Prior Sisecam Wyoming Credit Facility | Line of Credit
Debt Instrument [Line Items]
Debt instrument, term		5 years
Consolidated leverage ratio, maximum threshold for release	2
Interest coverage ratio, minimum	3
Revolving credit facility | Prior Sisecam Wyoming Credit Facility | Minimum | Line of Credit
Debt Instrument [Line Items]
Consolidated leverage ratio, restriction threshold	3.50
Revolving credit facility | Prior Sisecam Wyoming Credit Facility | Base Rate
Debt Instrument [Line Items]
Covenant interest rate floor	0.50%
Revolving credit facility | Ciner Resources Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 10,000,000
Debt instrument, term		5 years
Swing Line Advances | Ciner Resources Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 5,000,000
Letters of Credit | Ciner Resources Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 5,000,000

DEBT - Ciner Resources Credit F

DEBT - Ciner Resources Credit Facility (Details) - Ciner Resources Credit Facility - Line of Credit	Aug. 01, 2017 USD ($)
Revolving credit facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 10,000,000
Debt instrument, term	5 years
Swing Line Advances
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Letters of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000

OTHER NON-CURRENT LIABILITIES_2

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
Reclamation reserve	$ 8.3	$ 8
Accrued other taxes	5	0
Other	0.3	1.8
Total	13.6	9.8
Reclamation reserve
Beginning reclamation reserve balance	8	7.3
Accretion expense	0.3	0.4
Reclamation adjustments	0	0.3
Ending reclamation reserve balance	$ 8.3	$ 8

EMPLOYEE COMPENSATION (Details)

EMPLOYEE COMPENSATION (Details) $ in Millions	3 Months Ended		6 Months Ended		66 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) age	Dec. 31, 2021 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Average compensation period			60 months
Period of last service			120 months
Postretirement eligibility, minimum age | age					58
Postretirement eligibility, minimum amount of service years					10 years
Retirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net unfunded liability	$ 31		$ 31		$ 31	$ 32.8
Net periodic pension cost (credit)	(0.9)	$ (0.6)	(1.8)	$ (1.4)
Savings Plan
Defined Benefit Plan Disclosure [Line Items]
Contributions made by employer	0.7	0.7	2.4	2.3
Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Net unfunded liability	10.6		10.6		$ 10.6	$ 10.7
Net periodic pension cost (credit)	$ 0.2	$ 0.3	$ 0.4	$ 0.5

EQUITY - BASED COMPENSATION - N

EQUITY - BASED COMPENSATION - Narrative (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	600,000
Common units | Director - non employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units granted (in shares)	11,583
Grant date average fair value per unit (in dollars per share)	$ 19.43
Total fair value of common units granted	$ 200,000
Common units granted and fully vested (in shares)		17,511
Common units grant date average fair value (in dollars per share)		$ 13.20
Fair value of common units granted and vested		$ 200,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units granted and fully vested (in shares)	0	12,247
Common units grant date average fair value (in dollars per share)	$ 0	$ 18.46
Unvested time restricted units awards (in shares)	0	9,690	0	21,937
Unrecognized compensation expense	$ 0
Performance-Based Units | Total Return Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units granted and fully vested (in shares)	0	7,678
Common units grant date average fair value (in dollars per share)	$ 0	$ 41.53
Unvested time restricted units awards (in shares)	0	0	0	7,678
Performance-Based Units | 2019 Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common units granted and fully vested (in shares)	21,171	0
Common units grant date average fair value (in dollars per share)	$ 16.45	$ 0
Award vesting period	3 years
Unvested time restricted units awards (in shares)	0	29,057	25,062	29,057
Unrecognized compensation expense	$ 0
Payout range	84%
Minimum | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Minimum | Performance-Based Units | Total Return Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Payout range	0%
Minimum | Performance-Based Units | 2019 Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range	0%
Maximum | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Maximum | Performance-Based Units | Total Return Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Payout range	200%
Maximum | Performance-Based Units | 2019 Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range	200%

EQUITY - BASED COMPENSATION - S

EQUITY - BASED COMPENSATION - Schedule of Restricted Unit Award Activity (Details) - Restricted Stock Units (RSUs) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Number of Common Units
Unvested at the beginning of period (in shares)	0	21,937
Vested (in shares)	0	(12,247)
Unvested at the end of the period (in shares)	0	9,690
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (in dollars per share)	$ 0	$ 17.57
Vested (in dollars per share)	0	18.46
Unvested at the end of the period (in dollars per share)	$ 0	$ 16.45

EQUITY - BASED COMPENSATION -_2

EQUITY - BASED COMPENSATION - Schedule of Total Return Performance Unit Award Activity (Details) - Total Return Performance Unit Awards - Performance-Based Units - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Number of Common Units
Unvested at the beginning of period (in shares)	0	7,678
Vested (in shares)	0	(7,678)
Unvested at the end of the period (in shares)	0	0
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (in dollars per share)	$ 0	$ 41.53
Vested (in dollars per share)	0	41.53
Unvested at the end of the period (in dollars per share)	$ 0	$ 0

EQUITY - BASED COMPENSATION - P

EQUITY - BASED COMPENSATION - Performance Unit Awards (Details) - 2019 Performance Unit Awards - Performance-Based Units - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Number of Common Units
Unvested at the beginning of period (in shares)	25,062	29,057
Vested (in shares)	(21,171)	0
Performance adjustments (in shares)	(3,891)	0
Unvested at the end of the period (in shares)	0	29,057
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (in dollars per share)	$ 16.45	$ 16.45
Common units grant date average fair value (in dollars per share)	16.45	0
Performance adjustments (in dollars per share)	16.45	0
Unvested at the end of the period (in dollars per share)	$ 0	$ 16.45
Payout range	84%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 354.9	$ 344.7	$ 308.5	$ 305.3	$ 344.7
Net current period other comprehensive income	(8.2)	5.2	5.2	1.5
Ending balance	357.6	354.9	$ 320.8	$ 308.5	357.6
Income and (Losses) on Cash Flow Hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance		$ 3			3
Other comprehensive income before reclassification					3.4
Amounts reclassified from accumulated other comprehensive loss					(4.9)
Net current period other comprehensive income					(1.5)
Ending balance	$ 1.5				$ 1.5

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Components of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized loss (gain) on derivative financial instruments	$ (8.2)	$ 5.1	$ (3)	$ 6.6
Interest rate swap contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized loss (gain) on derivative financial instruments	0.3	0.1	1.1	0.4
Natural gas forward contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized loss (gain) on derivative financial instruments	$ (8.5)	$ 5	$ (4.1)	$ 6.2

ACCUMULATED OTHER COMPREHENSI_5

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Reclassifications out of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	$ 1.4		$ 1.5		$ 2.5	$ 2.8
Cost of products sold	141.6		99.1		259	205.7
Net income	31.2	$ 31.8	6.8	$ 5.6	63	12.4
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net income	(3.1)		(0.2)		(4.9)	(0.3)
Reclassification out of Accumulated Other Comprehensive Income | Income and (Losses) on Cash Flow Hedges | Interest rate swap contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	0.1		0.1		0.2	0.2
Reclassification out of Accumulated Other Comprehensive Income | Income and (Losses) on Cash Flow Hedges | Natural gas forward contracts
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Cost of products sold	$ (3.2)		$ (0.3)		$ (5.1)	$ (0.5)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Sisecam Chemicals
Other Commitments [Line Items]
Percentage of soda ash shipped via a single rail line owned and controlled by railroad company (over)	90%	90%
Shortfall payment measurement period	12 months
Self-bond agreement for reclamation costs
Other Commitments [Line Items]
Off balance sheet commitment	$ 41.8		$ 41.8
Minimum
Other Commitments [Line Items]
Contractual obligation in 2023	16.5
Contractual obligation in 2024	6.8
Commodity | Minimum
Other Commitments [Line Items]
Annual minimum gas transportation contract requirements	1.5
Commodity | Maximum
Other Commitments [Line Items]
Annual minimum gas transportation contract requirements	$ 2.8

AGREEMENTS AND TRANSACTIONS W_3

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Related Party Transactions [Abstract]
Total charges for services obtained from affiliates	$ 3.1	$ 0.7	$ 5.5	$ 2.2

AGREEMENTS AND TRANSACTIONS W_4

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - affiliates	$ 4.1	$ 4.2	$ 9.5	$ 7.8
Sisecam Chemicals
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - affiliates	$ 4.1	$ 4.2	$ 9.5	$ 7.8

AGREEMENTS AND TRANSACTIONS W_5

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Accounts receivable from affiliates	$ 51.2	$ 49.3
Due to affiliates	5.8	2.3
Sisecam Chemicals
Related Party Transaction [Line Items]
Accounts receivable from affiliates	51.2	49.3
Due to affiliates	2.4	2.2
Other
Related Party Transaction [Line Items]
Accounts receivable from affiliates	0	0
Due to affiliates	$ 3.4	$ 0.1

REVENUE - Narrative (Details)

REVENUE - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenue from External Customer [Line Items]
Revenue from international customer	$ 189.1	$ 120.7	$ 352.5	$ 248.5
International
Revenue from External Customer [Line Items]
Revenue from international customer	110.1	50.2	204	111.7
Two Major Customers | International
Revenue from External Customer [Line Items]
Revenue from international customer	$ 62.7		$ 104.2
Two Major Customers | Revenue from Contract with Customer Benchmark | Customer Concentration Risk | International
Revenue from External Customer [Line Items]
Concentration risk percentage (over)	10%		10%
One Major Customer | International
Revenue from External Customer [Line Items]
Revenue from international customer		$ 27.1		$ 79.9
One Major Customer | Revenue from Contract with Customer Benchmark | Customer Concentration Risk | International
Revenue from External Customer [Line Items]
Concentration risk percentage (over)		10%		10%

REVENUE - Sales by geographic a

REVENUE - Sales by geographic area (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Sales by geographical area
Revenue by major product line	$ 189.1	$ 120.7	$ 352.5	$ 248.5
Domestic
Sales by geographical area
Revenue by major product line	79	70.5	148.5	136.8
International
Sales by geographical area
Revenue by major product line	$ 110.1	$ 50.2	$ 204	$ 111.7

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - Recurring fair value measurements - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Interest rate swap contracts | Cash Flow Hedging | Designated as Hedging Instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount	$ 37.5	$ 37.5
Natural gas forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount	$ 32.2	$ 24.1

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Derivative Assets and Liability (Details) - Recurring fair value measurements - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Assets
Total fair value of derivatives designated as hedging instruments	$ 9.5	$ 8.5
Liabilities
Total fair value of derivatives designated as hedging instruments	6.5	2.4
Interest rate swap contracts
Assets
Derivative asset, current	0	0
Derivative asset, noncurrent	0.8	0.1
Liabilities
Derivative liability, current	0	0.2
Derivative liability, noncurrent	0	0.2
Natural gas forward contracts
Assets
Derivative asset, current	5.5	5.9
Derivative asset, noncurrent	3.2	2.5
Liabilities
Derivative liability, current	6.3	0.6
Derivative liability, noncurrent	$ 0.2	$ 1.4

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - Subsequent Event $ / shares in Units, $ in Millions	Jul. 29, 2022 $ / shares	Jul. 28, 2022 USD ($)	Jul. 06, 2022 stakeholder $ / shares
Subsequent Event [Line Items]
Cash distributions declared | $		$ 21.4
Quarterly cash distribution (in dollars per share)	$ 0.50
Sisecam GP | Sisecam Chemicals
Subsequent Event [Line Items]
Business acquisition, share price			$ 17.90
Number of stakeholders | stakeholder			2