---
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"
generated_at: "2026-05-18T00:07:46.699335+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# ARLP Q2 net income falls 41% YoY to $59.4M; cuts quarterly distribution to $0.60/unit

## Summary
- 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%.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-009637
- JSON: https://secwatch.observer/filing/0001558370-25-009637.json
- Plain text: https://secwatch.observer/filing/0001558370-25-009637.txt

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