---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-24-010900"
form_type: "8-K"
ticker: "AREC"
cik: "0001590715"
company_name: "American Resources Corp"
filed_at: "2024-08-19T23:59:59+00:00"
generated_at: "2026-05-31T08:40:33.609684+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# AREC Q2 net loss $6.6M; revenue falls to $4K; closes $150M bond for lithium refinery

## Summary
- Net loss of $6.6M ($0.09 EPS) vs $7.6M loss ($0.10) in Q2 2023; adjusted EBITDA loss $3.9M.
- Total revenue nearly zero at $4,095 vs $1.98M prior year due to cessation of coal sales.
- Closed $150M tax-exempt bond for Kentucky Lithium refining facility and $45M bond for Wyoming County Coal.
- Distributed 25% of American Infrastructure to shareholders; American Metals merger with AITR valued at $170M.
- ReElement Technologies expanded partnerships and secured commercial agreements with major auto manufacturer and EDP Renewables.

## SEC filing metadata
- accession: 0001654954-24-010900
- form_type: 8-K
- ticker: AREC
- cik: 0001590715
- company_name: American Resources Corp
- filed_at: 2024-08-19T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1590715/000165495424010900/0001654954-24-010900-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1590715/000165495424010900/arec_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-24-010900
- JSON: https://secwatch.observer/filing/0001654954-24-010900.json
- Plain text: https://secwatch.observer/filing/0001654954-24-010900.txt

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