{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-014358","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2023-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.673137+00:00","generated_at":"2026-06-08T03:36:34.910740+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"American Resources posts Q3 net income of $3.48M; LOIs for carbon assets total ~$300M","bullets":["Net income of $3.48M ($0.05 EPS) vs loss of $5.27M ($0.08 loss) YoY; adjusted EBITDA $4.75M.","Revenue $5.83M, down 39% YoY from $9.51M; coal sales $5.72M.","Entered LOIs to sell American Carbon assets for total ~$300M (~$3.84/share).","ReElement achieved ultra-pure Li2CO3 at 99.96% from spodumene ore; closed $44.9M incentives for Marion, IN refinery.","Converted ReElement to corporation for spinoff under ticker RLMT; closed SPAC merger with RMCO."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-014358","json":"https://secwatch.observer/filing/0001654954-23-014358.json","markdown":"https://secwatch.observer/filing/0001654954-23-014358.md","text":"https://secwatch.observer/filing/0001654954-23-014358.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423014358/0001654954-23-014358-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423014358/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T03:36:34.910740+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":"96c83e615a5b0bdf010574779aa43615a861bcbc","claim":"American Resources Corp reported third quarter of 2023 results: net income $3.48 million, EPS $0.05.","evidence_excerpt":"American Resources Corporation Reports Third Quarter 2023 Financial Results and Provides Business Outlook Company reports a 165% YoY increase in net income of $3.48 million and EPS of $0.05 for the third quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590715/000165495423014358/0001654954-23-014358-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"third quarter of 2023"},{"label":"Net income","value":"$3.48 million"},{"label":"EPS","value":"$0.05"},{"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"}