---
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"
generated_at: "2026-05-15T03:42:45.960414+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# ARLP Q1 net income plummets 88% on $37.8M impairment; record oil & gas royalties

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-049042
- JSON: https://secwatch.observer/filing/0001104659-26-049042.json
- Plain text: https://secwatch.observer/filing/0001104659-26-049042.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.