Tax-loss harvesting alternatives for BTU

Among the 51 Coal & Consumable Fuels peers screened, CNR (Core Natural Resources, Inc.) has tracked BTU most closely over the past year, with a return correlation of 0.79. The strongest fund stand-in is XOP (SPDR S&P Oil & Gas E&P ETF) at 0.28 over the past year. Correlations are computed from daily closing-price returns aligned by trading day.

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STOCKS

Single-name peers

Ticker	Name	Sub-industry	1Y	3Y	5Y	10Y
CNR	Core Natural Resources, Inc.	Coal & Consumable Fuels	0.79	0.75	0.74	0.62
CRK	Comstock Resources, Inc.	Oil & Gas Exploration & Production	0.30	0.26	0.38	0.25
OXY	Occidental Petroleum	Oil & Gas Exploration & Production	0.28	0.33	0.41	0.39
APA	APA Corporation	Oil & Gas Exploration & Production	0.26	0.34	0.39	0.34
REX	REX American Resources Corporation	Oil & Gas Refining & Marketing	0.25	0.21	0.24	0.27
MPC	Marathon Petroleum	Oil & Gas Refining & Marketing	0.25	0.31	0.36	0.32
PSX	Phillips 66	Oil & Gas Refining & Marketing	0.25	0.32	0.36	0.33
LEU	Centrus Energy Corp.	Coal & Consumable Fuels	0.25	0.20	0.22	0.13
TALO	Talos Energy, Inc.	Oil & Gas Exploration & Production	0.24	0.31	0.39	0.33
MUR	Murphy Oil	Oil & Gas Exploration & Production	0.23	0.32	0.38	0.39
CVI	CVR Energy, Inc.	Oil & Gas Refining & Marketing	0.23	0.25	0.32	0.31
CRC	California Resources Corporation	Oil & Gas Exploration & Production	0.23	0.28	0.34	—
VLO	Valero Energy	Oil & Gas Refining & Marketing	0.23	0.29	0.34	0.30
AR	Antero Resources	Oil & Gas Exploration & Production	0.22	0.27	0.38	0.32
RRC	Range Resources	Oil & Gas Exploration & Production	0.22	0.29	0.40	0.36
PBF	PBF Energy	Oil & Gas Refining & Marketing	0.22	0.28	0.34	0.34
COP	ConocoPhillips	Oil & Gas Exploration & Production	0.21	0.33	0.38	0.34
OVV	Ovintiv	Oil & Gas Exploration & Production	0.21	0.32	0.43	0.36
CHRD	Chord Energy	Oil & Gas Exploration & Production	0.21	0.32	0.39	-0.00
NOG	Northern Oil and Gas, Inc.	Oil & Gas Exploration & Production	0.20	0.31	0.40	0.29
EQT	EQT Corporation	Oil & Gas Exploration & Production	0.20	0.26	0.38	0.30
TPL	Texas Pacific Land Corporation	Oil & Gas Exploration & Production	0.20	0.22	0.28	0.28
DINO	HF Sinclair	Oil & Gas Refining & Marketing	0.19	0.27	0.32	0.29
CRGY	Crescent Energy Company	Oil & Gas Exploration & Production	0.19	0.28	0.35	—
XOM	Exxon Mobil	Integrated Oil & Gas	0.18	0.29	0.36	0.37
EXE	Expand Energy	Oil & Gas Exploration & Production	0.17	0.25	0.39	—
FANG	Diamondback Energy	Oil & Gas Exploration & Production	0.17	0.30	0.38	0.32
PR	Permian Resources	Oil & Gas Exploration & Production	0.17	0.30	0.37	0.30
SHEL	Shell plc	Integrated Oil & Gas	0.16	0.30	0.36	0.34
SM	SM Energy Company	Oil & Gas Exploration & Production	0.16	0.28	0.39	0.35
CNX	CNX Resources	Oil & Gas Exploration & Production	0.16	0.27	0.35	0.29
BP	BP plc	Integrated Oil & Gas	0.16	0.28	0.35	0.33
MTDR	Matador Resources	Oil & Gas Exploration & Production	0.16	0.31	0.39	0.35
DVN	Devon Energy	Oil & Gas Exploration & Production	0.16	0.28	0.38	0.37
MGY	Magnolia Oil & Gas, Corp.	Oil & Gas Exploration & Production	0.16	0.30	0.40	0.37
GPOR	Gulfport Energy Corporation	Oil & Gas Exploration & Production	0.15	0.26	0.34	—
EOG	EOG Resources	Oil & Gas Exploration & Production	0.15	0.27	0.36	0.35
VNOM	Viper Energy	Oil & Gas Storage & Transportation	0.14	0.24	0.35	0.33
PARR	Par Pacific Holdings, Inc.	Oil & Gas Refining & Marketing	0.14	0.21	0.27	0.30
CVX	Chevron Corp.	Integrated Oil & Gas	0.12	0.25	0.32	0.32
KNTK	Kinetik Holdings, Inc.	Oil & Gas Storage & Transportation	0.11	0.19	0.29	0.17
OKE	Oneok	Oil & Gas Storage & Transportation	0.11	0.27	0.34	0.30
TTE	TotalEnergies SE	Integrated Oil & Gas	0.10	0.23	0.30	0.30
TRGP	Targa Resources	Oil & Gas Storage & Transportation	0.10	0.21	0.35	0.29
WMB	Williams Companies	Oil & Gas Storage & Transportation	0.09	0.19	0.32	0.29
AM	Antero Midstream	Oil & Gas Storage & Transportation	0.08	0.18	0.31	0.26
LPG	Dorian LPG Ltd.	Oil & Gas Storage & Transportation	0.05	0.20	0.26	0.24
KMI	Kinder Morgan	Oil & Gas Storage & Transportation	0.04	0.21	0.32	0.29
DTM	DT Midstream	Oil & Gas Storage & Transportation	0.03	0.18	0.30	—
WKC	World Kinect Corporation	Oil & Gas Refining & Marketing	0.01	0.15	0.25	0.28
INSW	International Seaways, Inc.	Oil & Gas Storage & Transportation	-0.01	0.18	0.26	0.23

ETFS

Fund stand-ins

An ETF is generally not 'substantially identical' to a single stock, which is why funds are the standard wash-sale-aware replacement.

Ticker	Name	Focus	Match	1Y	3Y	5Y	10Y
XOP	SPDR S&P Oil & Gas E&P ETF	Oil & Gas E&P	SUB-IND	0.28	0.38	0.46	0.41
OIH	VanEck Oil Services ETF	Oil Services	SUB-IND	0.28	0.39	0.44	0.42
IEO	iShares US Oil & Gas E&P ETF	Oil & Gas E&P	SUB-IND	0.27	0.37	0.45	0.40
IEZ	iShares US Oil Equipment & Services	Oil Services	SUB-IND	0.26	0.38	0.43	0.41
CRAK	VanEck Oil Refiners ETF	Oil Refiners	SUB-IND	0.26	0.35	0.40	0.34
FENY	Fidelity MSCI Energy ETF	Energy Sector	SECTOR	0.25	0.37	0.44	0.41
VDE	Vanguard Energy ETF	Energy Sector	SECTOR	0.25	0.37	0.44	0.41
IYE	iShares US Energy ETF	Energy Sector	SECTOR	0.24	0.36	0.43	0.40
XLE	Energy Select Sector SPDR	Energy Sector	SECTOR	0.23	0.35	0.42	0.40
SPY	SPDR S&P 500 ETF	S&P 500	BROAD	0.10	0.23	0.22	0.26
VOO	Vanguard S&P 500 ETF	S&P 500	BROAD	0.10	0.23	0.22	0.26
AMLP	Alerian MLP ETF	Energy Infrastructure	INDUSTRY	0.09	0.22	0.38	0.32

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Replacement research for BTU's peers

CNR CRK OXY APA REX MPC PSX LEU TALO MUR CVI CRC VLO AR RRC PBF COP OVV CHRD NOG EQT TPL DINO CRGY XOM EXE FANG PR SHEL SM CNX BP MTDR DVN MGY GPOR EOG VNOM PARR CVX KNTK OKE TTE TRGP WMB AM LPG KMI DTM WKC INSW

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Method: Pearson correlation of daily closing-price returns, Yahoo Finance data, series aligned by trading day, refreshed weekly. A cell is blank when overlapping history covers less than 60% of its window. Correlation is descriptive, not predictive. Wash-sale treatment depends on facts and circumstances — confirm with a tax professional. Not investment advice.