0001193125-26-274041 | 11-K | XBRL Viewer

Transactions with Related Parties	12 Months Ended
Dec. 31, 2025
EBP 013
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Transactions with Related Parties	NOTE F – TRANSACTIONS WITH RELATED PARTIES The Plan’s portion of the Master Trust held 13,702 shares and 14,378 shares of Ashland Inc. Common Stock as of December 31, 2025 and 2024, respectively, with a fair value of $803 and $1,030, respectively. The Plan’s interest in the Master Trust received dividends on Ashland Inc. Common Stock of $19 in 2025. The remaining dividends relate to certain Master Trust investments classified as Shares of Registered Investment Companies. Fidelity Management Trust Company acts as the Trustee and Recordkeeper of the Plan. PIMCO, an Allianz Global Investors company, Newport Trust Company and Fiducient Advisors LLC were also providers of fiduciary services to the Master Trust during the year. Fees of $34 were paid by the Plan for investment management services. Costs paid by Ashland are not charged to the Plan or Master Trust for services it performs on behalf of the Plan.

Fair Value Measurements

12 Months Ended

Dec. 31, 2025

EBP, Investment, Fair Value and NAV [Line Items]

NOTE E – FAIR VALUE MEASUREMENTS

FASB Accounting Standards Codification 820, Fair Value Measurements and Disclosures, provides the framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). An instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the instrument’s fair value measurement. The three levels within the fair value hierarchy are described as follows:

Level 1 – Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2 – Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3 – Unobservable inputs for the asset or liability for which there is little, if any, market activity at the measurement date.

As of December 31, 2025 and 2024, the Plan held no investments outside of its interest held in the Master Trust. The following table sets forth by level, within the fair value hierarchy, the Master Trust’s investment assets at fair value as of December 31, 2025:


	Level 1		Level 2		Level 3		Total
Ashland Common Stock Fund
Money Market Fund	$	252	$	—	$	—	$	252
Ashland Inc. Common Stock		28,860		—		—		28,860
Shares of Registered Investment Companies		171,539		—		—		171,539
Stable Value Fund Money Market Fund		3,577		—		—		3,577
Total assets in the fair value hierarchy		204,228		—		—		204,228
Common/Collective Trusts (a)		—		—		—		1,164,998
Investments at fair value	$	204,228	$	—	$	—	$	1,369,226

(a)

Common/Collective Trusts are measured at fair value using the net asset value per share or its equivalent as a practical expedient and are therefore not required to be classified in the fair value hierarchy.

The following table sets forth by level, within the fair value hierarchy, the Master Trust’s investment assets at fair value as of December 31, 2024:


	Level 1		Level 2		Level 3		Total
Ashland Common Stock Fund
Money Market Fund	$	397	$	—	$	—	$	397
Ashland Inc. Common Stock		38,372		—		—		38,372
Shares of Registered Investment Companies		162,677		—		—		162,677
Stable Value Fund Money Market Fund		1,793		—		—		1,793
Total assets in the fair value hierarchy		203,239		—		—		203,239
Common/Collective Trusts (a)		—		—		—		1,099,829
Investments at fair value	$	203,239	$	—	$	—	$	1,303,068

(a)

Following is a description of the valuation methodologies used for assets measured at fair value as of December 31, 2025 and 2024.

Money Market Funds, Shares of Registered Investment Companies, Ashland Inc. Common Stock – Valued at the quoted market price of shares held by the Plan at year-end.

Common/Collective Trusts (CCT) – Valued using a Net Asset Value (NAV). The NAV of a CCT is based on the market values of the underlying securities. The beneficial interest of each investor is represented in units. Units are issued and redeemed daily at the fund's closing NAV.

Investments Measured Using Net Asset Value per Share Practical Expedient – The following table sets forth the investments valued at NAV as of December 31, 2025:


	Fair Value		Unfunded Commitments	Redemption Frequency	Other Redemption Restrictions	Redemption Notice Period
Common/Collective Trusts	$	1,164,998	None	Daily	None	None

The following table sets forth the investments valued at NAV as of December 31, 2024:


	Fair Value		Unfunded Commitments	Redemption Frequency	Other Redemption Restrictions	Redemption Notice Period
Common/Collective Trusts	$	1,099,829	None	Daily	None	None

- Definition

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+ Details

- Definition

The entire disclosure for fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

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+ Details

Master Trust Investments (Tables) - EBP 013

12 Months Ended

Dec. 31, 2025

EBP, Master Trust [Line Items]

Schedule of Master Trust and Plan's Interest in Net Assets of Master Trust

The following table presents the net assets, including investments, receivables and liabilities, of the Master Trust and the Plan's interest in the net assets of the Master Trust as of December 31:


	2025				2024
	Master Trust Balances		Plan's Interest in Master Trust Balances		Master Trust Balances		Plan's Interest in Master Trust Balances
Investments, at fair value:
Ashland Common Stock Fund
Money Market Fund	$	252	$	7	$	397	$	10
Ashland Inc. Common Stock		28,860		803		38,372		1,030
Shares of Registered Investment Companies		171,539		24,784		162,677		22,109
Common/Collective Trusts		1,164,998		104,773		1,099,829		91,799
Stable Value Fund Money Market Fund		3,577		300		1,793		137
Total investments at fair value		1,369,226		130,667		1,303,068		115,085

Investments, at contract value:
Stable Value Fund Investment Contracts		125,564		10,523		145,255		11,081
Total investments at contract value		125,564		10,523		145,255		11,081
Net Master Trust assets	$	1,494,790	$	141,190	$	1,448,323	$	126,166

Schedule of Net Appreciation in Investments and Investment Income (Expense) in Master Trust

The following table presents the net appreciation in investments (including gains and losses on investments bought and sold, as well as held during the year) and investment income (expense) in the Master Trust for the year ended December 31:


	2025
Net realized and unrealized appreciation in fair value of investments	$	190,665
Investment income:
Dividends		13,631
Interest		3,235
		16,866
Total	$	207,531

- Definition

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Tabular disclosure of master trust arrangement in which employee stock purchase, saving, or similar plan (employee benefit plan (EBP)) participates.

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Schedule of Assets (Held at End of Year) - Schedule of Assets (Held at End of Year) (Details) - EBP 013 $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
EBP, Schedule of Asset Held for Investment [Line Items]
Entity Tax Identification Number	20-0865835
EBP, Plan Number	013
Participant loans	$ 2,158
Minimum
EBP, Schedule of Asset Held for Investment [Line Items]
Employee benefit plan, participant loan maturity period	1 year
Employee benefit plan, Interest rate	3.25%
Maximum
EBP, Schedule of Asset Held for Investment [Line Items]
Employee benefit plan, participant loan maturity period	30 years
Employee benefit plan, Interest rate	8.50%

- Definition

Plan number of employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), in three-digit numeric format.

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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Employee Retirement Income Security Act of 1974
-Number 2520
-Section 103
-Subsection 6
-Paragraph d
-Subparagraph (1)
-Publisher DOL-EBSA

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Employee Retirement Income Security Act of 1974
-Number 2520
-Section 103
-Subsection 10
-Paragraph b
-Subparagraph (1)
-Publisher DOL-EBSA

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Employee Retirement Income Security Act of 1974
-Number 2520
-Section 103
-Subsection 10
-Paragraph b
-Subparagraph (2)
-Publisher DOL-EBSA

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Employee Retirement Income Security Act of 1974
-Number 2520
-Section 103
-Subsection 6
-Paragraph d
-Subparagraph (2)
-Publisher DOL-EBSA

+ Details

Tax Status of the Plan	12 Months Ended
Dec. 31, 2025
EBP 013
EBP, Tax Status [Line Items]
Tax Status of the Plan	NOTE G – TAX STATUS OF THE PLAN The Plan has received a determination letter from the Internal Revenue Service (IRS) dated May 24, 2017, stating that the Plan is qualified under Section 401(a) of the IRC and, therefore, the related trust is exempt from taxation. The Plan is required to operate in conformity with the IRC to maintain its qualification. The Plan Administrator believes the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believes the Plan, as amended, is qualified and the related trust is tax exempt. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for the plan years ending prior to 2022.

Description of the Plan - Additional Information (Details) - EBP 013 [Member] - USD ($)		12 Months Ended
	Jun. 15, 2016	Dec. 31, 2025	Dec. 31, 2024
EBP, Description of Plan [Line Items]
Employee benefit plan, common stock par value		$ 0.01
Employee benefit plan, participant contribution		1.00%
Employee benefit plan, participant contribution deferral rate		30.00%
EBP, Maximum pre-tax contribution amount		$ 23,500,000
EBP, Participants compensation defined percentage		100.00%
Employee benefit plan, participants compensation defined		$ 70,000,000	$ 69,000,000
Employee benefit plan participants contribution after tax percentage		10.00%
EBP, Employer contribution, matching percentage	66.67%	66.67%
EBP, Employer contribution participants compensation for the plan		4.00%
Employee benefit plan, contribution vesting description		Participants are vested immediately in their contributions plus actual earnings thereon. All participants are vested in the employer’s contribution at the earlier of completing six consecutive months of service or participant reaching age 65. For 2025, there were no forfeitures reducing employer contributions. Unallocated forfeiture balances as of December 31, 2025 and 2024 were each $3.
EBP, Forfeitures reducing employer contributions		$ 0
EBP, Unallocated forfeiture balances		3,000	$ 3,000
EBP, Note receivable from participant, account, maximum borrowing, amount		$ 50,000,000
EBP, Note receivable from participant, account, maximum borrowing, to total account, percentage		50.00%
EBP, Note receivable from participant, account, minimum borrowing, amount		$ 1,000,000
Employee benefit plan, notes receivable from participant loans maturity term		5 years
Employee benefit plan, participants payments of benefits amount		$ 1,000,000
Maximum [Member]
EBP, Description of Plan [Line Items]
Employee benefit plan, catch up contribution		$ 7,500,000
EBP, Employer contribution participants compensation for the plan	6.90%
Employee Benefit Plan, Employer non matching contribution, percentage		5.00%
Employee benefit plan, employer defined non matching contribution	$ 2,200,000	$ 2,000,000
EBP, Participant loans interest rate		8.50%
Minimum [Member]
EBP, Description of Plan [Line Items]
EBP, Employer contribution participants compensation for the plan	4.60%
Employee Benefit Plan, Employer non matching contribution, percentage		3.00%
Employee benefit plan, employer defined non matching contribution	$ 300,000	$ 50,000
EBP, Participant loans interest rate		3.25%

Schedule of Assets (Held at End of Year) (Tables)

12 Months Ended

Dec. 31, 2025

EBP 013

EBP, Schedule of Asset Held for Investment [Line Items]

Schedule of Assets (Held at End of Year)


International Specialty Products Inc. 401(k) Plan

Employer Identification Number 20-0865835
Plan Number 013

Schedule H; Line 4i - Schedule of Assets (Held at End of Year)

December 31, 2025
($ in thousands)

(a)	(b)	(c)	(d)		(e)
	Identity of Issue	Description of Investment	Cost^		Current Value
*	Participant Loans	1-30 Years, interest 3.25% - 8.50%	$	—	$	2,158

*	Indicates parties-in-interest to the Plan
^	Required for nonparticipant-directed investments only

Master Trust Investments - Schedule of Net Appreciation in Investments and Investment Income (Expense) in Master Trust (Details) - EBP 013 $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
EBP, Master Trust [Line Items]
Net realized and unrealized appreciation in fair value of investments	$ 190,665
Investment income:
Dividends	13,631
Interest	3,235
Total Investment income	16,866
Total	$ 207,531

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478873/962-325-55-18

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
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-Name Accounting Standards Codification
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-Paragraph 8A
-Subparagraph (g)
-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (bbb)(2)(i)
-Publisher FASB
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/exampleRef
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Reference 18: http://www.xbrl.org/2003/role/exampleRef
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-Section 50
-Paragraph 8A
-Subparagraph (b)
-Publisher FASB
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Reference 19: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
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-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Subparagraph (c)
-Publisher FASB
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Reference 20: http://www.xbrl.org/2003/role/exampleRef
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Reference 21: http://www.xbrl.org/2003/role/exampleRef
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Reference 22: http://www.xbrl.org/2003/role/exampleRef
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Reference 23: http://www.xbrl.org/2003/role/exampleRef
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Reference 24: http://www.xbrl.org/2003/role/exampleRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477783/962-325-50-7

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477783/962-325-50-7

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477783/962-325-50-8A

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 50
-Paragraph 8B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477783/962-325-50-8B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 50
-Paragraph 8C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477783/962-325-50-8C

+ Details

Transactions with Related Parties - Additional Information (Details) - EBP 013 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Investments at fair value	$ 130,667	$ 115,085
Dividends	13,631
Investment Management
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Investment management fees	$ 34
Ashland Inc. Common Stock \| Investment Management
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Common stock, shares	13,702	14,378
Investments at fair value	$ 803	$ 1,030
Dividends	$ 19

Schedule of Assets (Held at End of Year)

12 Months Ended

Dec. 31, 2025

EBP 013

EBP, Schedule of Asset Held for Investment [Line Items]

Schedule of Assets (Held at End of Year)

SCHEDULE H


International Specialty Products Inc. 401(k) Plan

Employer Identification Number 20-0865835
Plan Number 013

Schedule H; Line 4i - Schedule of Assets (Held at End of Year)

December 31, 2025
($ in thousands)

(a)	(b)	(c)	(d)		(e)
	Identity of Issue	Description of Investment	Cost^		Current Value
*	Participant Loans	1-30 Years, interest 3.25% - 8.50%	$	—	$	2,158

*	Indicates parties-in-interest to the Plan
^	Required for nonparticipant-directed investments only

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS - EBP 013 - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Interest in the Ashland Inc Savings Plan Master Trust:
Investments at fair value	$ 130,667	$ 115,085
Investment contracts at contract value	10,523	11,081
Receivables:
Participant contributions	93	131
Employer contributions	32	42
Notes receivable from participants	2,158	2,278
Total assets	143,473	128,617
Liabilities
Accrued expenses	13	11
Total liabilities	13	11
Net Master Trust assets	$ 143,460	$ 128,606

Description of the Plan	12 Months Ended
Description of the Plan	Dec. 31, 2025
EBP 013
EBP, Description of Plan [Line Items]
Description of the Plan	NOTE A – DESCRIPTION OF THE PLAN The following description of the International Specialty Products Inc. 401(k) Plan (Plan) provides only general information. The information in this Note is not a Summary Plan Description or Plan document, as these terms are defined under the Employee Retirement Income Security Act of 1974 (ERISA). Instead, this information merely summarizes selected aspects of the Plan. Read the Summary Plan Description or the Plan document for more information about the Plan. The Plan document controls the terms of the Plan and supersedes any inconsistencies contained herein or in the Summary Plan Description. The Ashland Inc. Investment and Administrative Oversight Committee (the IAOC), as Plan Administrator, retains all rights to determine, interpret and apply the Plan’s terms to factual matters and matters of law. This retained discretionary authority is more particularly described in the Summary Plan Description and in the Plan document. General The Plan, which was established on January 1, 2004, is a participant-directed defined contribution plan covering eligible employees of International Specialty Products Inc. and its subsidiaries (ISP). On August 23, 2011, Ashland completed its acquisition of ISP. As a result of this transaction, ISP became a wholly owned subsidiary of Ashland Inc. Effective July 1, 2012, the Plan was amended to change the Plan Administrator to the Ashland Inc. Investment and Administrative Oversight Committee. On July 2, 2012, the Plan transferred all participant accounts from Vanguard Fiduciary Trust Company to Fidelity Management Trust Company, which became the new Trustee of the Plan. Effective October 1, 2012, the Plan was amended to allow for an Employee Stock Ownership Plan account for participants. The amendment permits participating employees to invest contributions in shares of Ashland Common Stock (Common Stock), par value $0.01 per share, as one of the investment options available under the Plan. Employer matching contributions may also be made in the form of shares of Common Stock. Effective December 31, 2012, a majority of the participants were transferred to the Ashland Employee Savings Plan, with the exception of a select group of union-affiliated employees. The union affiliated employees remained in the Plan and will continue to do so indefinitely. The Plan is intended to qualify under sections 401(a), 401(k), and 401(m) of the Internal Revenue Code (IRC), and under section 404(c) of ERISA. Eligibility All full-time employees in designated eligible groups are able to participate in the Plan on the first day of the calendar month immediately following their date of hire. Contributions Participants are required to determine into which investment funds their contributions are to be invested. Contributions may be allocated to any combination of funds in multiples of 1%. Participants are also permitted to change the allocation among investment funds of future and previous contributions. Such changes are subject to certain plan limitations. Under the terms of the Plan, allowable contributions are outlined as follows: Elective Contributions Participants may elect to defer up to 30% of their annual compensation, as defined, and have this amount contributed to the Plan. In order to satisfy the nondiscrimination requirements of Section 401(k) of the Internal Revenue Code of 1986 (IRC), contributions are limited to the extent necessary so that the actual deferral percentage for the highly compensated group is in compliance with the limitations, as defined by the IRC. In addition, total individual pre-tax contributions and Roth 401(k) contributions were limited to a maximum of $23,500 plus a “catch-up” contribution up to a maximum of $7,500 for participants who have attained the age of 50 for 2025. Furthermore, in order to satisfy the rules of Section 415 of the IRC, in no event shall the annual additions, as defined, exceed the lesser of $70,000 for 2025 and $69,000 for 2024, or 100% of a participant’s compensation, as defined. Participants can direct their accounts into any one or combination of Plan investment options, including the Vanguard Target Retirement Trust Funds. The Target Funds most closely match the employee’s assumed retirement date, based on the employee’s age at the time of enrollment. These investments gradually become more conservative over time and are Common/Collective Trusts. Voluntary Contributions Participants may elect to make voluntary after-tax contributions to the Plan which shall not exceed 10% of their compensation, as defined, for the Plan year. Employer Contributions ISP makes matching contributions for each participant equal to 66 2/3% of the sum of each participant’s voluntary contribution but not in excess of 4% of the participant’s compensation for the Plan year, as defined. Additionally, for each Plan year, the employer shall contribute a non-matching contribution equal to 3-5% of each participant’s compensation, as defined, plus an additional annual contribution ranging from $50 to $2,000, based on the participant’s age, to each participant’s account. Effective June 15, 2016, the employer matching contribution and annual contribution changed for certain participants at a specific plant location in connection with a Collective Bargaining Agreement (CBA). For full-time employees under the CBA, Ashland shall make matching contributions equal to 66 2/3% of the first 6.9% to a maximum of 4.6% of the participant’s compensation for the Plan Year, as defined. For hourly employees under the CBA, Ashland shall contribute a non-matching annual contribution ranging from $300 to $2,200, based on the participant’s age, to each participant’s account. ISP has the right under the Plan to discontinue its contributions at any time. Vesting Participants are vested immediately in their contributions plus actual earnings thereon. All participants are vested in the employer’s contribution at the earlier of completing six consecutive months of service or participant reaching age 65. For 2025, there were no forfeitures reducing employer contributions. Unallocated forfeiture balances as of December 31, 2025 and 2024 were each $3. Voting Rights Participants may instruct the trustee on how to vote shares of Ashland Inc. Common Stock held in their Ashland Common Stock Fund account and are notified by the trustee prior to the time such rights are to be exercised. The trustee will vote fractional shares and shares for which it received no instructions in the same proportion as the voting instructions on allocated shares received from participants. Participants may also direct the trustee on how to respond if a tender offer is made for Ashland Inc. Common Stock. If no instructions are received from a participant on a tender offer, it will be considered to be instruction to the trustee not to respond to the offer. Participant Accounts Each participant’s account is credited with the participant’s contributions and allocations of (a) the employer’s contributions and (b) Plan earnings (losses), and charged a fixed fee for reimbursable administrative expenses. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account. Rollovers Participants may elect to rollover amounts from other qualified plans into this Plan upon filing a written request with the Plan Administrator, which shall determine if the rollover contribution meets the requirements for a tax-free rollover, as defined in the IRC. Notes Receivable from Participants The Plan allows participants to borrow against their aggregate balance outstanding in the Plan. Total loans to a participant cannot exceed the lesser of 50% of the participant’s account balance based upon the most recent valuation or $50,000 (reduced by the highest outstanding loan balance in the previous 12 months). The minimum amount of any loan granted to a participant shall be at least $1,000. Each loan bears interest at rates ranging from 3.25% to 8.50% as determined by the Trustee. Loans are required to mature within five years, unless used to purchase or acquire a qualified dwelling. Loans are offset against the participant’s account and the related portion does not share in any income, expenses, gains, or losses (other than the interest on the loan) which are realized by the Plan. The entire unpaid principal amount of the loan will become immediately due either upon the participant’s termination of employment or a default in payment of either principal or interest. Loans are recorded at their unpaid principal balance, plus any accrued but unpaid interest. Payments of Benefits Participants may withdraw a certain portion of their account while employed. The portion that can be withdrawn depends upon whether the employee is age 59-½ and the source of funds. The withdrawal cannot exceed the current value of the total account. Upon termination of employment, the participant, or beneficiary in the event of death, may receive the entire value of the account in either a lump sum payment or installments paid monthly, quarterly, or annually over a limited period of time. If the total value of the account is $1,000 or less, the value of the account will be distributed in a lump sum without the participant’s consent. Plan Termination Although it has not expressed any intention to do so, Ashland reserves the right, at its sole discretion, to amend, suspend, modify, interpret, discontinue, or terminate the Plan or change the funding method at any time without the requirement to give cause or consideration to any individual, subject to the provisions set forth in ERISA. No accounting treatment or funding of the Plan shall be deemed evidence of intent to limit in any way the right to amend or terminate the Plan.

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2025

EBP 013

EBP, Investment, Fair Value and NAV [Line Items]

Schedule of Master Trust's Investment Assets at Fair Value and Investments Valued at NAV

The following table sets forth by level, within the fair value hierarchy, the Master Trust’s investment assets at fair value as of December 31, 2025:


	Level 1		Level 2		Level 3		Total
Ashland Common Stock Fund
Money Market Fund	$	252	$	—	$	—	$	252
Ashland Inc. Common Stock		28,860		—		—		28,860
Shares of Registered Investment Companies		171,539		—		—		171,539
Stable Value Fund Money Market Fund		3,577		—		—		3,577
Total assets in the fair value hierarchy		204,228		—		—		204,228
Common/Collective Trusts (a)		—		—		—		1,164,998
Investments at fair value	$	204,228	$	—	$	—	$	1,369,226

(a)

The following table sets forth by level, within the fair value hierarchy, the Master Trust’s investment assets at fair value as of December 31, 2024:


	Level 1		Level 2		Level 3		Total
Ashland Common Stock Fund
Money Market Fund	$	397	$	—	$	—	$	397
Ashland Inc. Common Stock		38,372		—		—		38,372
Shares of Registered Investment Companies		162,677		—		—		162,677
Stable Value Fund Money Market Fund		1,793		—		—		1,793
Total assets in the fair value hierarchy		203,239		—		—		203,239
Common/Collective Trusts (a)		—		—		—		1,099,829
Investments at fair value	$	203,239	$	—	$	—	$	1,303,068

(a)

The following table sets forth the investments valued at NAV as of December 31, 2025:


	Fair Value		Unfunded Commitments	Redemption Frequency	Other Redemption Restrictions	Redemption Notice Period
Common/Collective Trusts	$	1,164,998	None	Daily	None	None

The following table sets forth the investments valued at NAV as of December 31, 2024:


	Fair Value		Unfunded Commitments	Redemption Frequency	Other Redemption Restrictions	Redemption Notice Period
Common/Collective Trusts	$	1,099,829	None	Daily	None	None

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

Tabular disclosure of fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 962
-SubTopic 325
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
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+ Details

Summary of Significant Accounting Policies (Policies) - EBP 013	12 Months Ended
	Dec. 31, 2025
EBP, Accounting Policy [Line Items]
Basis of Presentation	Basis of Presentation The financial statements have been prepared on the accrual basis of accounting.
Use of Estimates	Use of Estimates The preparation of the financial statements and accompanying notes in conformity with U.S. generally accepted accounting principles requires the Plan’s management to make estimates and assumptions that affect the amounts reported. Actual results could differ from those estimates.
Master Trust	Master Trust The investments of the Plan are pooled with the investments of the Ashland Employee Savings Plan, the Ashland Union Employee Savings Plan and the Pharmachem Profit Sharing Plan in a master trust pursuant to an amended agreement between Fidelity Management Trust Company, the Trustee, and Ashland - Ashland Inc Savings Plan Master Trust (the Master Trust), effective October 1, 2012.
Investments	Investments The Plan’s investment in the Master Trust is stated at fair value based on the fair value of the underlying investments of the Master Trust. These investments are determined primarily by quoted market prices (see Note E).
Investment Contracts	Investment Contracts Investment contracts held by a defined contribution plan are required to be reported at fair value, except for fully benefit-responsive investment contracts. Contract value is the relevant measure for the portion of the net assets available for benefits of a defined contribution plan attributable to fully benefit-responsive investment contracts because contract value is the amount participants normally would receive if they were to initiate permitted transactions under the terms of the Plan.
Income and Expense Recognition	Income and Expense Recognition Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Net appreciation (depreciation) includes the Master Trust’s gains and losses on investments bought and sold as well as held during the year. This activity is presented as “Plan interest in Ashland Inc Savings Plan Master Trust investment income” on the Statement of Changes in Net Assets Available for Benefits.
Payment of Benefits	Payment of Benefits Benefits are recorded when paid.
Administrative Expenses	Administrative Expenses Investments advisory, legal and audit fees are split evenly by the participants and Ashland. Participants pay loan initiation and maintenance fees, short-term redemption fees and overnight charges. Recordkeeping and certain other fees are paid by the participants through a fixed, per person account charge.

Fair Value Measurements - Schedule of Information for Investments Valued at NAV (Details) - EBP 013 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Investment, Fair Value and NAV [Line Items]
Fair Value	$ 1,369,226	$ 1,303,068
Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Fair Value	1,164,998	1,099,829
Fair Value Measured at Net Asset Value Per Share \| Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Fair Value	1,164,998	1,099,829
Unfunded Commitments	$ 0	$ 0
Redemption Frequency	Daily	Daily
Other Redemption Restrictions	None	None
Redemption Notice Period	0 years	0 years

- Definition

Fair value of investment, excluding plan interest in master trust, held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)). Includes, but is not limited to, derivative, investment measured at net asset value per share as practical expedient, and insurance contract not meeting fully-benefit responsive investment criteria.

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Master Trust Investments

12 Months Ended

Dec. 31, 2025

EBP 013

EBP, Master Trust [Line Items]

Master Trust Investments

NOTE C – MASTER TRUST INVESTMENTS

The Plan’s investments are in the Master Trust, which was established for the investment of assets of the Plan and the other Ashland sponsored retirement plans. The Master Trust allocates certain individual assets to each plan participating in the Master Trust arrangement. Therefore, the investment results from certain individual assets of the Plan may not reflect its proportionate interest in the Master Trust.

The following table presents the net assets, including investments, receivables and liabilities, of the Master Trust and the Plan's interest in the net assets of the Master Trust as of December 31:


	2025				2024
	Master Trust Balances		Plan's Interest in Master Trust Balances		Master Trust Balances		Plan's Interest in Master Trust Balances
Investments, at fair value:
Ashland Common Stock Fund
Money Market Fund	$	252	$	7	$	397	$	10
Ashland Inc. Common Stock		28,860		803		38,372		1,030
Shares of Registered Investment Companies		171,539		24,784		162,677		22,109
Common/Collective Trusts		1,164,998		104,773		1,099,829		91,799
Stable Value Fund Money Market Fund		3,577		300		1,793		137
Total investments at fair value		1,369,226		130,667		1,303,068		115,085

Investments, at contract value:
Stable Value Fund Investment Contracts		125,564		10,523		145,255		11,081
Total investments at contract value		125,564		10,523		145,255		11,081
Net Master Trust assets	$	1,494,790	$	141,190	$	1,448,323	$	126,166


	2025
Net realized and unrealized appreciation in fair value of investments	$	190,665
Investment income:
Dividends		13,631
Interest		3,235
		16,866
Total	$	207,531

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

- Definition

The entire disclosure for master trust arrangement in which employee stock purchase, saving, or similar plan (employee benefit plan (EBP)) participates.

+ References

+ Details

STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS - EBP 013 [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Contributions:
Participants	$ 4,924
Employers	2,003
Rollover	3
Loan interest	161
Plan interest in Ashland Inc Savings Plan Master Trust investment income	19,903
Total additions	26,994
Deductions from net assets attributed to:
Benefits paid to participants	(12,106)
Administrative expenses	(34)
Total deductions	(12,140)
Net change in plan assets	14,854
Net assets available for benefits, beginning of year	128,606
Net assets available for benefits, end of year	$ 143,460

Master Trust Investments - Schedule of Master Trust and Plan's Interest in Net Assets of Master Trust (Details) - EBP 013 - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Master Trust Balances
EBP, Master Trust [Line Items]
Investments, at fair value	$ 1,369,226	$ 1,303,068
Investments, at contract value	125,564	145,255
Net Master Trust assets	1,494,790	1,448,323
Master Trust Balances \| Money Market Fund
EBP, Master Trust [Line Items]
Investments, at fair value	252	397
Master Trust Balances \| Ashland Inc. Common Stock
EBP, Master Trust [Line Items]
Investments, at fair value	28,860	38,372
Master Trust Balances \| Shares of Registered Investment Companies
EBP, Master Trust [Line Items]
Investments, at fair value	171,539	162,677
Master Trust Balances \| Common/Collective Trusts
EBP, Master Trust [Line Items]
Investments, at fair value	1,164,998	1,099,829
Master Trust Balances \| Stable Value Fund Money Market Fund
EBP, Master Trust [Line Items]
Investments, at fair value	3,577	1,793
Investments, at contract value	125,564	145,255
Plan's Interest in Master Trust Balances
EBP, Master Trust [Line Items]
Investments, at fair value	130,667	115,085
Investments, at contract value	10,523	11,081
Net Master Trust assets	141,190	126,166
Plan's Interest in Master Trust Balances \| Money Market Fund
EBP, Master Trust [Line Items]
Investments, at fair value	7	10
Plan's Interest in Master Trust Balances \| Ashland Inc. Common Stock
EBP, Master Trust [Line Items]
Investments, at fair value	803	1,030
Plan's Interest in Master Trust Balances \| Shares of Registered Investment Companies
EBP, Master Trust [Line Items]
Investments, at fair value	24,784	22,109
Plan's Interest in Master Trust Balances \| Common/Collective Trusts
EBP, Master Trust [Line Items]
Investments, at fair value	104,773	91,799
Plan's Interest in Master Trust Balances \| Stable Value Fund Money Market Fund
EBP, Master Trust [Line Items]
Investments, at fair value	300	137
Investments, at contract value	$ 10,523	$ 11,081

Fair Value Measurements - Schedule of Master Trust's Investment Assets at Fair Value (Details) - EBP 013 - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	$ 1,369,226	$ 1,303,068
Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	252	397
Ashland Inc. Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	28,860	38,372
Shares of Registered Investment Companies
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	171,539	162,677
Stable Value Fund Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	3,577	1,793
Investment Excluding Common Collective Trust
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	1,164,998	1,099,829
Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Level 1 \| Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	252	397
Level 1 \| Ashland Inc. Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	28,860	38,372
Level 1 \| Shares of Registered Investment Companies
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	171,539	162,677
Level 1 \| Stable Value Fund Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	3,577	1,793
Level 1 \| Investment Excluding Common Collective Trust
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Level 1 \| Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Ashland Inc. Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Shares of Registered Investment Companies
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Stable Value Fund Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Investment Excluding Common Collective Trust
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 2 \| Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Ashland Inc. Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Shares of Registered Investment Companies
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Stable Value Fund Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Investment Excluding Common Collective Trust
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Level 3 \| Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	$ 0	$ 0

Tax Status of the Plan (Additional Information) (Details) - EBP 013	12 Months Ended
	Dec. 31, 2025
EBP, Tax Status [Line Items]
Tax determination letter	true
Tax determination letter, date	May 24, 2017
EBP, Tax Qualification Status [Extensible Enumeration]	us-gaap:QualifiedPlanMember

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2025
Document Information [Line Items]
Document Type	11-K
Entity Registrant Name	ASHLAND INC.
Entity Central Index Key	0001674862
Amendment Flag	false
EBP 013
Document Information [Line Items]
Document Type	11-K
Document Period End Date	Dec. 31, 2025
Entity Registrant Name	ASHLAND INC.
Entity Central Index Key	0001674862
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Amendment Flag	false

Risks and Uncertainties	12 Months Ended
Risks and Uncertainties	Dec. 31, 2025
EBP 013
EBP, Risk and Uncertainty [Line Items]
Risks and Uncertainties	NOTE H – RISKS AND UNCERTAINTIES The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Benefits.

Investment Contracts - Additional Information (Details) - EBP 013 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract value	$ 10,523	$ 11,081
Synthetic GIC Contracts
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract value	125,564	145,255
Wrapper Contracts
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract value	$ 0	$ 0
Minimum Interest crediting percentage provided	0.00%

Investment Contracts	12 Months Ended
Investment Contracts	Dec. 31, 2025
EBP 013
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Investment Contracts	NOTE D – INVESTMENT CONTRACTS The investment contracts held by the Master Trust in the Stable Value Fund are known as synthetic account guaranteed investment contracts (GICs). In a synthetic GIC structure, the underlying investments are owned by the Master Trust and held in the trust for plan participants. The contract values of the synthetic GIC contracts including unsettled receivables and payables at December 31, 2025 and 2024 were $125,564 and $145,255, respectively. The synthetic account GIC instruments have wrapper contracts that are purchased from an insurance company or bank. The wrapper contracts amortize the realized and unrealized gains and losses on the underlying fixed income investments, typically over the duration of the investments, through adjustments to the future interest crediting rate. The contract value assigned to the wrapper contracts at December 31, 2025 and 2024 was zero. The key factors that influence the future interest crediting rates include: the level of market interest rates; the amount and timing of participant contributions, transfers, and withdrawals into and out of the contract; the investment returns generated by the underlying fixed income investments; and the duration of the underlying investments. To determine the interest crediting rate, wrapper contracts use a formula that is based on the characteristics of the underlying fixed income portfolio, including the contract interest credit rate, yield to maturity of underlying investments, market value of underlying investments, contract value, duration of the portfolio, and wrapper contract fees. The wrapper contracts amortize the realized and unrealized gains and losses on the underlying fixed income investments, typically over the duration of the investments, through adjustments to the future interest crediting rate. The interest crediting rates of the contracts are typically reset on a quarterly basis. All wrapper contracts provide for a minimum interest crediting of zero percent. Limits to Ability to Transact at Fair Value In certain circumstances, the amount withdrawn from a wrapper contract would be payable at fair value rather than at contract value. These circumstances include termination of the Plan, a material adverse change to the provisions of the Plan, if Ashland withdraws from a wrapper contract in order to switch to a different investment provider, or if the terms of a successor plan do not meet the wrapper contract issuer’s underwriting criteria. The circumstances described above that could result in payment of benefits at market value rather than contract value are not probable of occurring in the foreseeable future. Issuer-Initiated Contract Termination Examples of events that would permit a wrapper contract issuer to terminate a wrapper contract upon short notice include the Plan’s loss of its qualified status, material and adverse changes to the provisions of the Plan, or uncured material breaches of responsibilities. If one of these events was to occur, the wrapper contract issuer could terminate the wrapper contract at the market value of the underlying investments, or in the case of a traditional GIC, at the hypothetical market value based upon a contractual formula.