{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-049042","form_type":"8-K","ticker":"ARLP","cik":"0001086600","company_name":"ALLIANCE RESOURCE PARTNERS LP","filed_at":"2026-04-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:31.931338+00:00","generated_at":"2026-05-15T03:42:45.960414+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"confidence":"high","headline":"ARLP Q1 net income plummets 88% on $37.8M impairment; record oil & gas royalties","bullets":["Net income $9.1M ($0.07/unit) vs $74.0M ($0.57) in Q1 2025; Adjusted EBITDA $155.0M (-3.1% YoY).","Total revenue $516.0M (-4.5% YoY) on lower coal pricing; coal sales price $56.40/ton (-6.5%).","Record oil & gas royalty revenues and volumes (+16.1% YoY); $16.2M in mineral acquisitions.","Non-cash asset impairment of $37.8M at Mettiki mine due to ceasing longwall production.","Declares $0.60/unit distribution (unchanged); 2026 guidance: coal >95% committed, oil & gas volume raised."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-049042","json":"https://secwatch.observer/filing/0001104659-26-049042.json","markdown":"https://secwatch.observer/filing/0001104659-26-049042.md","text":"https://secwatch.observer/filing/0001104659-26-049042.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1086600/000110465926049042/0001104659-26-049042-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1086600/000110465926049042/arlp-20260427x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:42:45.960414+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}