Alliance Resource Partners LP 8-K, filed Oct 26, 2026

Alliance Resource Partners LP (ARLP)

8-K 2026-10-26 For: 2026-10-26

Added on October 26, 2026

About this 8-K

Alliance Resource Partners LP filed this 8-K on October 26, 2026.

Alliance Resource Partners, L.P. reported third-quarter 2026 net income attributable to ARLP of $139.6 million, up 46.8% year-over-year, Adjusted EBITDA attributable to ARLP of $233.9 million, up 26.3%, and a $0.60 per unit quarterly cash distribution. AI summary

Items reported

Item 2.02: Financial results
Item 9.01: Financial statements and exhibits

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Delaware		73-1564280
(State or other jurisdiction of incorporation or organization)	Commission File No.: 0-26823	(IRS Employer Identification No.)


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common units representing limited partner interests	ARLP	NASDAQ Global Select Market



Exhibit Number		Description
	99.1	Alliance Resource Partners, L.P. press release dated October 26, 2026.
	104	Cover Page Interactive Data File (formatted as inline XBRL).


	Alliance Resource Partners, L.P.


By:	Alliance Resource Management GP, LLC,
	its general partner


By:	/s/ Cary P. Marshall
	Cary P. Marshall
	Senior Vice President and Chief Financial Officer


								% Change															% Change
		2026			2025			Quarter /			Sequential			% Change			2026			2025			Period /
(in millions, except per unit data)		Quarter			Quarter			Quarter			Quarter			Sequential			Period			Period			Period

Total revenues		$	603.0		$	571.4		5.5	%		$	551.6		9.3	%		$	1,670.6		$	1,659.3		0.7	%
Operating expenses		$	339.2		$	354.6		(4.4)	%		$	341.4		(0.6)	%		$	1,021.8		$	1,040.3		(1.8)	%
Net income attributable to ARLP		$	139.6		$	95.1		46.8	%		$	79.6		75.5	%		$	228.3		$	228.5		(0.1)	%
Earnings per basic and diluted unit		$	1.08		$	0.73		47.9	%		$	0.61		77.0	%		$	1.76		$	1.76		—	%
Adjusted EBITDA attributable to ARLP		$	233.9		$	185.2		26.3	%		$	185.1		26.4	%		$	573.3		$	505.5		13.4	%



2026 Full Year Guidance

Coal Operations
Volumes (Million Short Tons)
Illinois Basin sales tons					26.50 — 27.00
Appalachia sales tons					8.00 — 8.50
Total sales tons					34.50 — 35.50

Committed & Priced Sales Tons
2026 — Domestic / Export / Total					31.3 / 3.7 / 35.0
2027 — Domestic / Export / Total					28.7 / 3.0 / 31.7

Coal Sales Price Per Ton Sold (1)
Illinois Basin					$51.00 — $51.50
Appalachia					$65.00 — $65.50
Total					$54.25 — $54.75

Segment Adjusted EBITDA Expense Per Ton Sold (2)
Illinois Basin					$33.50 — $34.25
Appalachia					$50.00 — $51.00
Total					$37.50 — $38.50

Royalties
Oil & Gas Royalties (3)
Oil (Million Barrels)					1.900 — 2.000
Natural gas (Million MCF)					10.250 — 10.750
Liquids (Million Barrels)					1.100 — 1.200
Segment Adjusted EBITDA Expense (% of Oil & Gas Royalties Revenue)					~ 14.0%

Coal Royalties
Royalty tons sold (Million Short Tons)					29.5 — 30.2
Revenue per royalty ton sold					$3.00 — $3.20
Segment Adjusted EBITDA Expense per royalty ton sold					$1.10 — $1.20

Consolidated (Millions)
Depreciation, depletion and amortization					$325 — $335
General and administrative					$100 — $105
Net interest expense					$53 — $55
Income tax expense					$35 — $40
Net income attributable to non-controlling interests (4)					$12 — $14
Adjusted EBITDA attributable to non-controlling interests (4)					$24 — $26
Total capital expenditures					$270 — $290


		Oil - Fixed Price Swaps
		Volumes			Weighted
		(000 BBL)			Avg. Price

2026			75		$	71.08
2027			275		$	68.81
2028			215		$	68.50


	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2026			2025			2026			2025

Tons Sold		9,348			8,703			25,766			24,856
Tons Produced		9,446			8,416			25,655			24,978
Mineral Interest Volumes (BOE)		1,450			899			3,408			2,659

SALES AND OPERATING REVENUES:
Coal sales	$	504,166		$	511,593		$	1,416,992		$	1,465,573
Oil & gas royalties		59,761			32,055			147,395			103,612
Transportation revenues		10,264			7,701			26,417			26,459
Other revenues		28,824			20,018			79,788			63,654
Total revenues		603,015			571,367			1,670,592			1,659,298

EXPENSES:
Operating expenses (excluding depreciation, depletion and amortization)		339,160			354,604			1,021,810			1,040,328
Transportation expenses		10,264			7,701			26,417			26,459
Outside coal purchases		—			4,514			—			19,038
General and administrative		27,113			21,373			76,990			62,333
Depreciation, depletion and amortization		82,279			78,211			245,910			223,180
Settlement gain		(3,243)			—			(3,243)			—
Asset impairments		—			—			37,820			—
Total operating expenses		455,573			466,403			1,405,704			1,371,338

INCOME FROM OPERATIONS		147,442			104,964			264,888			287,960

Interest expense, net		(15,848)			(11,033)			(40,145)			(28,719)
Interest income		596			682			1,220			2,119
Net income on equity method investments		12,771			4,487			26,546			945
Change in fair value of digital assets		16,488			3,739			(1,486)			11,021
Loss on derivative instruments, net		(7,266)			—			(7,266)			—
Acquisition gain		6,327			—			6,327			—
Impairment loss on investments		—			—			—			(25,000)
Other income (expense)		(143)			(135)			11,504			493
INCOME BEFORE INCOME TAXES		160,367			102,704			261,588			248,819

INCOME TAX EXPENSE		19,042			5,886			27,968			15,416

NET INCOME		141,325			96,818			233,620			233,403

LESS: NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTEREST		(1,729)			(1,714)			(5,368)			(4,906)

NET INCOME ATTRIBUTABLE TO ARLP	$	139,596		$	95,104		$	228,252		$	228,497

EARNINGS PER LIMITED PARTNER UNIT - BASIC AND DILUTED	$	1.08		$	0.73		$	1.76		$	1.76

WEIGHTED-AVERAGE NUMBER OF UNITS OUTSTANDING – BASIC AND DILUTED		128,658,801			128,428,024			128,619,070			128,374,391


		September 30,			December 31,
		2026			2025
ASSETS
CURRENT ASSETS:
Cash and cash equivalents		$	84,808		$	71,212
Trade receivables (net of allowance of $5,659 and $5,360, respectively)			198,824			129,686
Other receivables			12,594			1,992
Inventories, net			128,395			142,619
Advance royalties			10,410			10,496
Digital assets			56,257			51,834
Prepaid expenses and other assets			11,076			22,215
Total current assets			502,364			430,054
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment			4,818,162			4,502,648
Less accumulated depreciation, depletion and amortization			(2,294,003)			(2,364,206)
Total property, plant and equipment, net			2,524,159			2,138,442
OTHER ASSETS:
Advance royalties			74,061			72,412
Equity method investments			62,829			69,638
Equity securities			86,353			82,466
Operating lease right-of-use assets			13,238			17,065
Other long-term assets			44,581			43,711
Total other assets			281,062			285,292
TOTAL ASSETS		$	3,307,585		$	2,853,788

LIABILITIES AND PARTNERS' CAPITAL
CURRENT LIABILITIES:
Accounts payable		$	103,443		$	81,809
Accrued taxes other than income taxes			27,795			20,319
Accrued payroll and related expenses			45,843			31,244
Accrued interest			12,067			2,012
Workers' compensation and pneumoconiosis benefits			15,867			15,901
Other current liabilities			41,365			29,495
Current maturities, long-term debt, net			119,151			23,646
Total current liabilities			365,531			204,426
LONG-TERM LIABILITIES:
Long-term debt, excluding current maturities, net			549,705			427,137
Pneumoconiosis benefits			103,733			100,740
Workers' compensation			36,258			37,742
Asset retirement obligations			163,356			153,247
Long-term operating lease obligations			10,747			14,591
Deferred income tax liabilities			30,900			27,732
Other liabilities			24,384			27,951
Total long-term liabilities			919,083			789,140
Total liabilities			1,284,614			993,566

COMMITMENTS AND CONTINGENCIES

PARTNERS' CAPITAL:
ARLP Partners' Capital:
Limited Partners - Common Unitholders 128,658,801 and 128,428,024 units outstanding, respectively			1,857,948			1,843,627
Accumulated other comprehensive loss			(7,025)			(1,026)
Total ARLP Partners' Capital			1,850,923			1,842,601
Noncontrolling interest			172,048			17,621
Total Partners' Capital			2,022,971			1,860,222
TOTAL LIABILITIES AND PARTNERS' CAPITAL		$	3,307,585		$	2,853,788


								% Change
		2026			2025			Quarter /			Sequential			% Change
(in millions, except per BOE data)		Quarter			Quarter			Quarter			Quarter			Sequential

Royalties (1)

Oil & Gas Royalties
Barrels of oil sold			0.527			0.387		36.2	%			0.390		35.1	%
MCF of natural gas sold			3.544			1.668		112.5	%			1.781		99.0	%
Barrels of natural gas liquids sold			0.332			0.234		41.9	%			0.250		32.8	%
BOE sold (2)			1.450			0.899		61.3	%			0.936		54.9	%
Average sales price per BOE (3)		$	41.21		$	35.68		15.5	%		$	49.43		(16.6)	%
Segment Adjusted EBITDA Expense		$	8.0		$	4.1		98.3	%		$	7.2		11.2	%
Segment Adjusted EBITDA attributable to ARLP		$	43.6		$	27.0		61.4	%		$	37.4		16.8	%

Coal Royalties
Royalty tons sold			8.350			7.055		18.4	%			7.537		10.8	%
Revenue per royalty ton sold		$	3.27		$	3.50		(6.6)	%		$	3.01		8.6	%
Segment Adjusted EBITDA Expense		$	9.1		$	7.6		20.5	%		$	9.8		(6.4)	%
Segment Adjusted EBITDA		$	18.2		$	17.1		6.2	%		$	13.0		40.0	%

Total Royalties
Total royalty revenues		$	87.5		$	57.4		52.5	%		$	69.3		26.4	%
Segment Adjusted EBITDA Expense		$	17.2		$	11.6		47.6	%		$	17.0		1.1	%
Segment Adjusted EBITDA attributable to ARLP		$	61.8		$	44.1		40.0	%		$	50.3		22.8	%