{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-009637","form_type":"8-K","ticker":"ARLP","cik":"0001086600","company_name":"ALLIANCE RESOURCE PARTNERS LP","filed_at":"2025-07-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.303862+00:00","generated_at":"2026-05-18T00:07:46.699335+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"confidence":"high","headline":"ARLP Q2 net income falls 41% YoY to $59.4M; cuts quarterly distribution to $0.60/unit","bullets":["Net income $59.4M ($0.46/unit) vs $100.2M ($0.77) YoY; revenue $547.5M, down 7.7%.","Coal sales volumes rose 6.8% to 8.4M tons; price per ton fell 11.3% to $57.92.","Recorded $25M non-cash impairment on preferred equity investment in battery materials company.","Declared quarterly distribution $0.60/unit (down from $0.70) payable Aug 14; cites tax-law changes for after-tax benefit.","Updated FY2025 guidance: ILB sales tons midpoint +625K, Appalachia -1.0M; O&G BOE volume midpoint +5%."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-009637","json":"https://secwatch.observer/filing/0001558370-25-009637.json","markdown":"https://secwatch.observer/filing/0001558370-25-009637.md","text":"https://secwatch.observer/filing/0001558370-25-009637.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1086600/000155837025009637/0001558370-25-009637-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1086600/000155837025009637/arlp-20250728x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T00:07:46.699335+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"}