ALLIANCE RESOURCE PARTNERS LP

For the period ended Sep 30, 2025. Filed Nov 7, 2025.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Sep 30, 2025 · Filed Nov 7, 2025

ARLP$25.08+1.3%Stored close · as of Nov 10, 2026

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Contents

10. Components of Pension Plan Net Periodic Benefit Cost

**10.**COMPONENTS OF PENSION PLAN NET PERIODIC BENEFIT COSTS

Eligible employees at certain of our mining operations participate in a defined benefit plan (the “Pension Plan”) that we sponsor. The Pension Plan is currently closed to new applicants and participants in the Pension Plan are no longer receiving benefit accruals for service. The benefit formula for the Pension Plan is a fixed dollar unit based on years of service. Components of the net periodic benefit credit for each of the periods presented are as follows:


· Three Months Ended · · Nine Months Ended ·
· · September 30, · · September 30, ·
· · 2025 · 2024 · 2025 · 2024
· · (in thousands) ·
Interest cost	$1,311	$1,289	$3,931	$3,817
Expected return on plan assets	(1,713)	(1,752)	(5,131)	(5,278)
Amortization of prior service cost	2	47	7	140
Amortization of net loss	—	136	—	245
Net periodic benefit credit (1)	$(400)	$(280)	$(1,193)	$(1,076)

(1)	Net periodic benefit credit for the Pension Plan is included in the Other income (expense) line item within our condensed consolidated statements of income.

We do not expect to make material contributions to the Pension Plan during 2025.

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