ALLIANCE RESOURCE PARTNERS LP

For the period ended Jun 30, 2026. Filed Aug 6, 2026.

About this filing

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.

Jun 30, 2026 · Filed Aug 6, 2026

ARLP$24.76+1.5%Stored close · as of Nov 9, 2026

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Contents

6. Inventories

Inventories consist of the following:


· · June 30, · · December 31, ·
· · 2026 · · 2025
· · (in thousands) ·
Coal	$37,271	$61,528
Finished goods (net of reserve for obsolescence of $1,733 and $1,133, respectively)	7,952	9,732
Work in process	169	2,660
Raw materials	8,716	6,106
	54,108	80,026
Supplies (net of reserve for obsolescence of $9,998 and $6,901, respectively)	71,023	62,593
Total inventories, net	$125,131	$142,619

The above coal inventory balances reflect lower of cost or net realizable value adjustments of $9.7 million and $8.3 million as of June 30, 2026 and December 31, 2025, respectively. The adjustment as of June 30, 2026 is primarily a result of higher cost per ton at the Mettiki Coal, LLC and Mettiki Coal (WV), LLC (collectively “Mettiki”) mining complex due to reduced production following the decision to cease longwall production. The adjustment as of December 31, 2025

is the result of higher cost per ton at the Mettiki mining complex due to lower production and challenging geological conditions in the longwall panel that reduced coal recovery.

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