secwatch.observer — SEC 8-K summary
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Issuer:     ALLIANCE RESOURCE PARTNERS LP (ARLP)
CIK:        0001086600
Form:       8-K
Filed at:   2026-04-27T23:59:59+00:00
Accession:  0001104659-26-049042
Event type: earnings
Sentiment:  negative
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1086600/000110465926049042/0001104659-26-049042-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1086600/000110465926049042/arlp-20260427x8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-26-049042

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer