secwatch.observer — SEC 8-K summary
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Issuer:     ALLIANCE RESOURCE PARTNERS LP (ARLP)
CIK:        0001086600
Form:       8-K
Filed at:   2025-07-28T23:59:59+00:00
Accession:  0001558370-25-009637
Event type: earnings
Sentiment:  negative
Materiality: 0.80
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1086600/000155837025009637/0001558370-25-009637-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1086600/000155837025009637/arlp-20250728x8k.htm
  HTML page:      https://secwatch.observer/filing/0001558370-25-009637

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