---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-23-007570"
form_type: "8-K"
ticker: "ARLP"
cik: "0001086600"
company_name: "ALLIANCE RESOURCE PARTNERS LP"
filed_at: "2023-05-02T23:59:59+00:00"
generated_at: "2026-06-16T02:35:53.471537+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# ARLP Q1 net income $191.2M ($1.45/unit); revenue $662.9M (+43% YoY); dividend $0.70/unit

## Summary
- Net income $191.2M ($1.45/unit) vs $38.1M ($0.28) in Q1 2022, a 402% increase.
- Revenue $662.9M, up 43% YoY from $463.4M; coal sales price per ton rose 43.6%.
- Declared quarterly distribution $0.70/unit (annualized $2.80), 100% increase vs Q1 2022.
- Completed $75.1M in oil & gas mineral interest acquisitions, including $72.3M JC Resources deal.
- Updated 2023 guidance: coal sales price $65-$67/ton, total capex $400-$460M, oil & gas volumes raised.

## SEC filing metadata
- accession: 0001558370-23-007570
- form_type: 8-K
- ticker: ARLP
- cik: 0001086600
- company_name: ALLIANCE RESOURCE PARTNERS LP
- filed_at: 2023-05-02T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1086600/000155837023007570/0001558370-23-007570-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1086600/000155837023007570/arlp-20230502x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-007570
- JSON: https://secwatch.observer/filing/0001558370-23-007570.json
- Plain text: https://secwatch.observer/filing/0001558370-23-007570.txt

## Key facts
- Earnings Releases
  ALLIANCE RESOURCE PARTNERS LP reported the quarter ended March 31, 2023 results: revenue $662.9 million, net income $191.2 million, or $1.45 per basic and diluted limited partner unit, EPS $1.45 per basic and diluted limited partner unit. Guidance reaffirmed.
  - Period: the quarter ended March 31, 2023
  - Revenue: $662.9 million
  - Net income: $191.2 million, or $1.45 per basic and diluted limited partner unit
  - EPS: $1.45 per basic and diluted limited partner unit
  - Guidance: reaffirmed
  - Result: reported results
  source text: $75.1 Million Oil & Gas Mineral Interest Acquisitions; Declares Quarterly Cash Distribution of $0.70 Per Unit; and Updates 2023 Guidance ​ 2023 Quarter Highlights ​ ● Revenue of $662.9 million, up 43.0% year-over-year ● Net income of $191.2 million, or $1.45 per unit, a 402.0% increase compared to $38.1 million, or $0.28 per unit for the 2022 Quarter ● EBITDA of $270.9
  evidence_url: https://www.sec.gov/Archives/edgar/data/1086600/000155837023007570/0001558370-23-007570-index.htm

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