ALLIANCE RESOURCE PARTNERS LP
For the period ended Sep 30, 2026. Filed Nov 6, 2026.
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Sep 30, 2026 · Filed Nov 6, 2026
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16. Noncontrolling Interests
| 16. | NONCONTROLLING INTERESTS |
Our noncontrolling ownership interest in consolidated subsidiaries is presented in the condensed consolidated balance sheet within partners capital as a separate component from the limited partners' equity. In addition, consolidated net income includes earnings attributable to both the limited partners' and the noncontrolling interests.
The noncontrolling interests balance is comprised of affiliate and non-affiliate ownership interests in the net assets of the ARLP Partnership that we consolidate. As discussed in Note 3 – Variable Interest Entities, the earnings of AllDale III & IV attributable to related parties of Mr. Craft represent an affiliate ownership and the earnings of AllDale I & II attributable to Bluegrass Minerals represent a non-affiliate ownership.
The following table summarizes the components of noncontrolling interests recorded in Partners' Capital for the periods indicated:
| · · · · · · · | |||||
|---|---|---|---|---|---|
| | | September 30, | | December 31, | |
| · · 2026 · · 2025 | |||||
| · · (in thousands) · | |||||
| Noncontrolling interests reflected in Partners' Capital: · · · · · · · | |||||
| Affiliate | | $155,551 | | $— | |
| Non-Affiliates | | 16,497 | | 17,621 | |
| Total noncontrolling interests | | $172,048 | | $17,621 | |
The following table summarizes net income (loss) attributable to each component of the noncontrolling interests for the periods indicated:
| | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| · · Three Months Ended · · Nine Months Ended · | |||||||||||||
| · · September 30, · · September 30, · | |||||||||||||
| · · 2026 · · 2025 · · 2026 · · 2025 · | |||||||||||||
| · · (in thousands) · | |||||||||||||
| Net income (loss) attributable to noncontrolling interest: | | | | | | | | | | | | | |
| Affiliate | | $(85) | | $— | | $(85) | | $— | | ||||
| Non-Affiliates | | | 1,814 | | | 1,714 | | | 5,453 | | | 4,906 | |
| | | $1,729 | | $1,714 | | $5,368 | | $4,906 | | ||||
The following table summarizes cash distributions paid by ARLP to each component of the noncontrolling interests for the periods indicated:
| | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| · · Three Months Ended · · Nine Months Ended · | |||||||||||||
| · · September 30, · · September 30, · | |||||||||||||
| · · 2026 · · 2025 · · 2026 · · 2025 · | |||||||||||||
| · · (in thousands) · | |||||||||||||
| Distributions paid to noncontrolling interests: | | | | | | | | | | | | | |
| Affiliate | | $5,273 | | $— | | $5,273 | | $— | | ||||
| Non-Affiliates | | | 2,704 | | | 2,372 | | | 6,578 | | | 6,997 | |
| | | $7,977 | | $2,372 | | $11,851 | | $6,997 | | ||||
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