{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-006739","form_type":"8-K","ticker":"AREC","cik":"0001590715","company_name":"American Resources Corp","filed_at":"2024-05-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.118675+00:00","generated_at":"2026-06-01T10:54:39.970379+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"American Resources Q1 net loss $6.23M; revenue drops to $94K from $8.87M YoY","bullets":["Q1 net loss $6.23M ($0.03/sh) vs. $3.1M loss ($0.04/sh) a year ago; adjusted EBITDA loss $4.84M vs. $1.59M.","Revenue collapsed to $94,019 from $8.87M in Q1 2023; no coal sales in current quarter.","Closed $150M tax-exempt bond offering for Kentucky Lithium refining facility; company plans to spin off ReElement and American Carbon in 2024.","Board declared special dividend of American Carbon shares; record date May 27, distribution June 11."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-006739","json":"https://secwatch.observer/filing/0001654954-24-006739.json","markdown":"https://secwatch.observer/filing/0001654954-24-006739.md","text":"https://secwatch.observer/filing/0001654954-24-006739.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424006739/0001654954-24-006739-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590715/000165495424006739/arec_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T10:54:39.970379+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"}