{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-010762","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2023-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.461469+00:00","generated_at":"2026-06-11T11:12:18.775213+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"American Resources Q2 revenue drops 88% to $1.98M; receives LOIs for carbon assets worth ~$300M","bullets":["Q2 net loss of $1.0M ($0.01/share) vs $2.44M loss in Q2 2022; revenue fell to $1.98M from $16.2M.","Non-binding LOI to sell American Carbon for ~$300M cash ($3.83/share); also LOI for Perry County Resources (~$40M).","Binding LOI to sell Deane Mining complex for $20.6M enterprise value.","ReElement achieved ultra-pure Li2CO3 (99.9978%) from recycled battery scrap at commercial scale.","Closed $45M tax-exempt bond for Wyoming County complex; filed Form 10 for spin-offs of ReElement and American Carbon."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-010762","json":"https://secwatch.observer/filing/0001654954-23-010762.json","markdown":"https://secwatch.observer/filing/0001654954-23-010762.md","text":"https://secwatch.observer/filing/0001654954-23-010762.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423010762/0001654954-23-010762-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423010762/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T11:12:18.775213+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":[{"claim_id":"815bdf6e83bd6d718cc04513609b24b303b57ca7","claim":"American Resources Corp reported financial results for the second quarter of 2023.","evidence_excerpt":"On August 14, 2023, American Resources Corporation (or the “Company”) issued a press release to announce the reporting of the Company’s financial and operating results for the second quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423010762/0001654954-23-010762-index.htm","confidence":0.8,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter of 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}