0001193125-26-274051 | 11-K | XBRL Viewer

Transactions with Related Parties	12 Months Ended
Dec. 31, 2025
EBP 010
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 454,251 and 499,309 shares of Ashland Inc. Common Stock as of December 31, 2025 and 2024, respectively, with a fair value of $26,641 and $35,711, respectively. The Plan’s interest in the Master Trust received dividends on Ashland Inc. Common Stock of $820 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 $445 were paid by the Plan for investment management. 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

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.

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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).

+ References

+ Details

Master Trust Investments (Tables) - EBP 010

12 Months Ended

Dec. 31, 2025

EBP, Master Trust [Line Items]

Summary of Net Assets, Including Investments, Receivables, and Liabilities, 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	$	233	$	397	$	370
Ashland Inc. Common Stock		28,860		26,641		38,372		35,711
Shares of Registered Investment Companies		171,539		145,080		162,677		139,178
Common/Collective Trusts		1,164,998		1,042,208		1,099,829		990,585
Stable Value Fund Money Market Fund		3,577		3,199		1,793		1,618
Total investments at fair value		1,369,226		1,217,361		1,303,068		1,167,462

Investments, at contract value:
Stable Value Fund Investment Contracts		125,564		112,312		145,255		131,108
Total investments at contract value		125,564		112,312		145,255		131,108
Net Master Trust assets	$	1,494,790	$	1,329,673	$	1,448,323	$	1,298,570

Summary 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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+ Details

Schedule of Assets (Held at End of Year) (Details) - EBP 010 $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
EBP, Schedule of Asset Held for Investment [Line Items]
Employee benefit plan, plan name	Ashland Employee Savings Plan
Employee benefit plan, employer identification number	20-0865835
Employee benefit plan, plan number	010
Employee benefit plan, participant loans, current value	$ 7,342
Minimum
EBP, Schedule of Asset Held for Investment [Line Items]
Employee benefit plan, participant loans, maturity period	1 year
Employee benefit plan, participant loans, interest rate	3.25%
Maximum
EBP, Schedule of Asset Held for Investment [Line Items]
Employee benefit plan, participant loans, maturity period	30 years
Employee benefit plan, participant loans, interest rate	10.50%

Description of the Plan - Additional Information (Details) - EBP 010	12 Months Ended
	Dec. 31, 2025 USD ($) $ / shares
EBP, Description of Plan [Line Items]
Employee benefit plan, automatic participant contribution percentage	4.00%
Employee benefit plan, participant contribution	$ 23,500,000
Employee benefit plan, catch up contribution	$ 7,500,000
Employee benefit plan, employer contribution of eligible pay, matching percentage	4.00%
Employee benefit plan, eligible participants for every contribution per share \| $ / shares	$ 1
Employee benefit plan, employer contribution matching per share \| $ / shares	$ 1
Employee benefit plan, note receivable from participant, account balance	50.00%
Employee benefit plan, note receivable from participant, account balance amount	$ 50,000,000
Employee benefit plan, Loan interest increase percentage	1.00%
Employee benefit plan, note receivable from participant, account distributed	$ 1,000,000
Minimum
EBP, Description of Plan [Line Items]
Employee benefit plan, participant contribution percentage	1.00%
Employee benefit plan, interest rate	3.25%
Employee benefit plan, note receivable from participant, account distributed and rollover to individual retirement account	$ 1,000,000
Maximum
EBP, Description of Plan [Line Items]
Employee benefit plan, participant contribution percentage	65.00%
Employee benefit plan, interest rate	10.50%
Employee benefit plan, notes receivable from participants loan term	5 years
Employee benefit plan, note receivable from participant, account distributed and rollover to individual retirement account	$ 7,000,000

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

12 Months Ended

Dec. 31, 2025

EBP 010

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

Schedule of Assets (Held at End of Year)


Ashland Employee Savings Plan

Employer Identification Number 20-0865835
Plan Number 010

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% - 10.50%	$	—	$	7,342

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

Master Trust Investments - Summary of Net Appreciation in Investments and Investment Income (Expense) in Master Trust (Details) - EBP 010 - Master Trust Balances	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
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.

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+ Details

Transactions with Related Parties - Additional Information (Details) - EBP 010 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Fair value	$ 1,369,226	$ 1,303,068
Fees paid	$ 445
Fidelity Management Trust Company \| Ashland Inc. Common Stock
EBP, Related Party and Party-in-Interest Transactions [Line Items]
Number of shares held	454,251	499,309
Fair value	$ 26,641	$ 35,711
Dividend received on common stock	820
Fees paid	$ 445

- 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

Schedule of Assets (Held at End of Year)

12 Months Ended

Dec. 31, 2025

EBP 010

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

Schedule of Assets (Held at End of Year)

SCHEDULE H


Ashland Employee Savings Plan

Employer Identification Number 20-0865835
Plan Number 010

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% - 10.50%	$	—	$	7,342

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

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS - EBP 010 - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Interest in the Ashland Inc Savings Plan Master Trust:
Investments at fair value	$ 1,217,361	$ 1,167,462
Investment contracts at contract value	112,312	131,108
Receivables:
Participant contributions	21	47
Employer contributions	15	29
Notes receivable from participants	7,342	8,129
Total assets	1,337,051	1,306,775
Liabilities
Accrued expenses	162	162
Total liabilities	162	162
Net assets available for benefits	$ 1,336,889	$ 1,306,613

Description of the Plan	12 Months Ended
Description of the Plan	Dec. 31, 2025
EBP 010
EBP, Description of Plan [Line Items]
Description of the Plan	NOTE A – DESCRIPTION OF THE PLAN The following description of the Ashland Employee Savings 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 is a contributory, defined contribution plan and covers active regular employees in groups designated by Ashland, the Plan sponsor, as eligible to participate in accordance with Plan documents. 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. Contributions Eligibility and Employee Contributions Employees in designated eligible groups may immediately enroll in the Plan, regardless of the amount of Company service. Participants may make pre-tax contributions, pursuant to the terms of the Plan and Section 401(k) of the IRC. The Plan utilizes a safe harbor design under Section 401(k)(12) of the IRC. The Plan also allows participants to make after-tax Roth 401(k) contributions. Ashland and its participating subsidiaries also make matching contributions related to participant contributions, subject to applicable limitations in the Plan and IRC. All employees are eligible for Ashland’s matching contribution immediately upon participation. Participants may contribute from 1% to 65% of eligible compensation in whole number percentage increments. Excluding catch-up contributions, participants were limited to contributions of $23,500 in 2025. Newly hired eligible employees are automatically enrolled in the Plan for a contribution of 4%. Employees have the opportunity to elect a different amount before the automatic contributions are withheld. The contributions are invested in the Plan’s default investment option if the employee does not make a different investment election. The default investment option is the Vanguard Target Retirement Trust Fund that most closely matches 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. The automatic enrollment rules do not apply to certain hourly paid employees. Eligible employees who are at least age 50 by December 31 can make catch-up contributions in addition to the regular contribution. Catch-up contributions are pre-tax contributions from an eligible participant’s compensation in excess of a plan-imposed limit or the legal pre-tax contribution limit. Therefore, the eligible participant’s contributions must first reach a plan-imposed limit or the legal pre-tax contribution limit before any contributions are characterized as catch-up contributions. These employees may contribute a maximum of $7,500 as catch-up contributions for 2025. Effective January 1, 2025, if participants attain age 60, 61, 62, or 63 during the Plan Year, they are subject to a higher catch-up contribution limit as set forth under Section 414(v) of the Code and such higher limit may also be adjusted by the IRS on an annual basis. Employer Contributions Ashland Inc. and its participating subsidiaries contribute up to 4% of eligible compensation as a matching contribution to a participant’s contributions. Ashland’s matching contribution is $1.00 for each $1.00 the participant contributes up to the maximum participant contribution percentage. Matching contributions are calculated on a payroll by payroll basis and can be made in cash or Ashland Inc. Common Stock. If matching contributions are made directly to the Plan in common stock, then such contributions shall be invested in the Ashland Common Stock Fund and can be moved at any point thereafter by the Plan participant. All matching contributions made in cash shall be invested pursuant to the participant’s investment elections thereby mirroring the participant’s contributions. During 2025, all employer matching contributions made to the Plan were in cash. Basic Retirement Contributions Employees who were eligible to participate in the Plan as of December 31, 2010 and who were not eligible for future contributions under the Ashland Hercules Pension Plan (Grandfathered Employee), shall be entitled to a Basic Retirement Contribution based on a percentage of the employee’s compensation. Effective January 1, 2017, Ashland amended the plan to fix the percentage of compensation at 4%. Additionally, this amendment expanded eligibility for certain employees whose pension plan accruals were frozen and eliminated the transition contribution that was previously permitted under the Plan. Other Contributions Effective November 1, 2008, the Plan was amended designating the Ashland Common Stock Fund investment option as an employee stock ownership plan (ESOP). The ESOP component of the Plan allows dividends paid on Ashland Inc. Common Stock held in the fund to be passed through to participants and beneficiaries. Participants and beneficiaries may elect to have the dividends passed through and paid to them or to have the dividends reinvested. If a participant or beneficiary fails to make an affirmative election, the default is to reinvest the dividends. Dividends that are reinvested and paid into the Ashland Common Stock Fund are allocated proportionately to participants and beneficiaries on the basis of each participant’s and beneficiary’s investment in the fund and used to purchase additional units in the Ashland Common Stock Fund. Amounts allocated to the portion of the Plan that is an ESOP may still be exchanged to other investments in the Plan and other investments in the Plan may be exchanged into the ESOP component of the Plan. Vesting The Plan provides for immediate vesting of all employer and employee contributions regardless of the employee’s length of participation in the Plan or service with the employer. However, to preserve the qualified status of the Plan with the Internal Revenue Service (IRS), there are certain restrictions on the employee’s right to withdraw contributions and any earnings thereon while actively employed by Ashland or its subsidiaries. If a participant or beneficiary entitled to a benefit cannot be located, the vested benefit is forfeited. If such a participant or beneficiary makes a proper claim prior to the termination of the Plan, the forfeited benefit shall be restored in an amount equal to the amount forfeited, unadjusted for any gains or losses. 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 contribution and allocations of (a) Ashland’s contribution 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 in accordance with the guidelines required by the Plan and the IRC. Notes Receivable from Participants Any participant can obtain a loan from the Plan for any reason and may hold up to two loans at any one time. Loans cannot exceed the lesser of (a) 50% of the participant’s account balance or (b) $50,000 reduced by the difference between the highest outstanding loan balance during the 12 months before the loan and the actual balance on the date of the loan. Participants’ plan accounts will be security for the loan. Each loan bears interest at rates ranging from 3.25% to 10.5% as determined by the Trustee. Loans must be repaid within five years in equal installment amounts determined by the Plan sponsor. However, loans transferred into the Plan under terms authorized under prior plans will continue to be amortized in accordance with the original terms of those loans. Loan interest compounds monthly at an annual rate equal to the prime rate on the last business day of the month before the loan is made plus 1%. Interest on the loan will be credited to the participant’s account as the loan is repaid as investment earnings. The loan repayments and the interest payments are then invested among the Plan investment options in the same percentage as the participant’s contributions. Delinquent loans are recorded as a distribution based upon the terms of the Plan document. 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. 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. Only one such withdrawal is allowed in any 12-month period and 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. Effective January 1, 2025, if the total account value is greater than $1,000, but $7,000 or less, the value of the account may be distributed without the participant's consent and rolled over to an individual retirement account on behalf of the participant. 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 010

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

Summary of Fair Value Hierarchy Master Trust Investment Assets at Fair Value and NAV


	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
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Significant Accounting Policies (Policies) - EBP 010	12 Months Ended
Significant Accounting Policies (Policies) - EBP 010	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 Union Employee Savings Plan (formerly known as the Hercules Plan), the International Specialty Products Inc. 401(k) Plan (ISP 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 - Summary of Fair Value Hierarchy Master Trust Investment Assets at NAV (Details) - EBP 010 - 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
Common/Collective Trusts \| Investment Valued at NAV
EBP, Investment, Fair Value and NAV [Line Items]
Fair Value	$ 1,164,998	$ 1,099,829
Redemption Frequency	Daily	Daily

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 010

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	$	233	$	397	$	370
Ashland Inc. Common Stock		28,860		26,641		38,372		35,711
Shares of Registered Investment Companies		171,539		145,080		162,677		139,178
Common/Collective Trusts		1,164,998		1,042,208		1,099,829		990,585
Stable Value Fund Money Market Fund		3,577		3,199		1,793		1,618
Total investments at fair value		1,369,226		1,217,361		1,303,068		1,167,462

Investments, at contract value:
Stable Value Fund Investment Contracts		125,564		112,312		145,255		131,108
Total investments at contract value		125,564		112,312		145,255		131,108
Net Master Trust assets	$	1,494,790	$	1,329,673	$	1,448,323	$	1,298,570


	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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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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 010 $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)
Contributions:
Participants	$ 14,428
Employers	11,178
Rollover	2,189
Loan interest	675
Plan interest in Ashland Inc Savings Plan Master Trust investment income	184,523
Total additions	212,993
Deductions from net assets attributed to:
Benefits paid to participants	(182,272)
Administrative expenses	(445)
Total deductions	(182,717)
Net change in plan assets	30,276
Net assets available for benefits, beginning of year	1,306,613
Net assets available for benefits, end of year	$ 1,336,889

Master Trust Investments - Summary of Net Assets, Including Investments, Receivables, and Liabilities, of Master Trust and Plan's Interest in Net Assets of Master Trust (Details) - EBP 010 - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Master Trust Balances
EBP, Master Trust [Line Items]
Total investments at fair value	$ 1,369,226	$ 1,303,068
Total 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]
Total investments at fair value	252	397
Master Trust Balances \| Ashland Inc. Common Stock
EBP, Master Trust [Line Items]
Total investments at fair value	28,860	38,372
Master Trust Balances \| Shares of Registered Investment Companies
EBP, Master Trust [Line Items]
Total investments at fair value	171,539	162,677
Master Trust Balances \| Common/Collective Trusts
EBP, Master Trust [Line Items]
Total investments at fair value	1,164,998	1,099,829
Master Trust Balances \| Stable Value Fund Money Market Fund
EBP, Master Trust [Line Items]
Total investments at fair value	3,577	1,793
Master Trust Balances \| Stable Value Fund Investment Contracts
EBP, Master Trust [Line Items]
Total investments at contract value	125,564	145,255
Plan's Interest in Master Trust Balances
EBP, Master Trust [Line Items]
Total investments at fair value	1,217,361	1,167,462
Total investments at contract value	112,312	131,108
Net Master Trust assets	1,329,673	1,298,570
Plan's Interest in Master Trust Balances \| Money Market Fund
EBP, Master Trust [Line Items]
Total investments at fair value	233	370
Plan's Interest in Master Trust Balances \| Ashland Inc. Common Stock
EBP, Master Trust [Line Items]
Total investments at fair value	26,641	35,711
Plan's Interest in Master Trust Balances \| Shares of Registered Investment Companies
EBP, Master Trust [Line Items]
Total investments at fair value	145,080	139,178
Plan's Interest in Master Trust Balances \| Common/Collective Trusts
EBP, Master Trust [Line Items]
Total investments at fair value	1,042,208	990,585
Plan's Interest in Master Trust Balances \| Stable Value Fund Money Market Fund
EBP, Master Trust [Line Items]
Total investments at fair value	3,199	1,618
Plan's Interest in Master Trust Balances \| Stable Value Fund Investment Contracts
EBP, Master Trust [Line Items]
Total investments at contract value	$ 112,312	$ 131,108

Fair Value Measurements - Summary of Fair Value Hierarchy Master Trust Investment Assets at Fair Value (Details) - EBP 010 - 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
Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Level 2
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
Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	252	397
Money Market Fund \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	252	397
Money Market Fund \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Money Market Fund \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Ashland Inc. Common Stock
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	28,860	38,372
Ashland Inc. Common Stock \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	28,860	38,372
Ashland Inc. Common Stock \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Ashland Inc. Common Stock \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Shares of Registered Investment Companies
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	171,539	162,677
Shares of Registered Investment Companies \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	171,539	162,677
Shares of Registered Investment Companies \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Shares of Registered Investment Companies \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Stable Value Fund Money Market Fund
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	3,577	1,793
Stable Value Fund Money Market Fund \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	3,577	1,793
Stable Value Fund Money Market Fund \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Stable Value Fund Money Market Fund \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Investment Excluding Common Collective Trust
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Investment Excluding Common Collective Trust \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	204,228	203,239
Investment Excluding Common Collective Trust \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Investment Excluding Common Collective Trust \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Common/Collective Trusts
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	1,164,998	1,099,829
Common/Collective Trusts \| Level 1
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Common/Collective Trusts \| Level 2
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	0	0
Common/Collective Trusts \| Level 3
EBP, Investment, Fair Value and NAV [Line Items]
Investments at fair value	$ 0	$ 0

Tax Status of the Plan	12 Months Ended
Tax Status of the Plan	Dec. 31, 2025
EBP 010
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 IRS dated June 22, 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.

Tax Status of the Plan - Additional Information (Details) - EBP 010	12 Months Ended
	Dec. 31, 2025
EBP, Tax Status [Line Items]
Tax determination letter, obtained	true
Tax determination letter, date	Jun. 22, 2017

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 010
Document Information [Line Items]
Document Type	11-K
Document Period End Date	Dec. 31, 2025
Current Fiscal Year End Date	--12-31
Entity Registrant Name	ASHLAND INC.
Entity Central Index Key	0001674862
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Amendment Flag	false

Investment Contracts - Additional Information (Details) - EBP 010 - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract values of the synthetic GIC contracts	$ 112,312,000	$ 131,108,000
Stable Value Fund Investment Contracts
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract values of the synthetic GIC contracts	125,564	145,255
Wrapper Contracts
EBP, Fully Benefit-Responsive Investment Contract [Line Items]
Contract values of the synthetic GIC contracts	$ 0	$ 0
Minimum Interest crediting percentage provided	0.00%

Risks and Uncertainties	12 Months Ended
Risks and Uncertainties	Dec. 31, 2025
EBP 010
EBP, Fully Benefit-Responsive Investment Contract [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	12 Months Ended
Investment Contracts	Dec. 31, 2025
EBP 010
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.

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2025
EBP 010
EBP, Accounting Policy [Line Items]
Significant Accounting Policies	NOTE B – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements have been prepared on the accrual basis of accounting. 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 The investments of the Plan are pooled with the investments of the Ashland Union Employee Savings Plan (formerly known as the Hercules Plan), the International Specialty Products Inc. 401(k) Plan (ISP 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 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 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 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 Benefits are recorded when paid. 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.