ALLIANCE RESOURCE PARTNERS LP
For the period ended Sep 30, 2026. Filed Nov 6, 2026.
View on SEC.govAbout 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.
Sep 30, 2026 · Filed Nov 6, 2026
ARLP$24.76+1.5%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
PART I
FINANCIAL INFORMATION
| · | ||
|---|---|---|
| | | Page |
| | | |
| ITEM 1. | Financial Statements (Unaudited) | |
| | ALLIANCE RESOURCE PARTNERS, L.P. AND SUBSIDIARIES | |
| | Condensed Consolidated Balance Sheets as of September 30, 2026 and December 31, 2025 | 1 |
| | Condensed Consolidated Statements of Income for the three and nine months ended September 30, 2026 and 2025 | 2 |
| | Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2026 and 2025 | 3 |
| | Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2026 and 2025 | 4 |
| | Notes to Condensed Consolidated Financial Statements | 5 |
| | 1. Organization and Presentation | 5 |
| | 2. New Accounting Standards | 6 |
| | 3. Variable Interest Entities | 6 |
| | 4. Acquisitions | 9 |
| | 5. Fair Value Measurements | 12 |
| | 6. Inventories | 14 |
| | 7. Digital Assets | 14 |
| | 8. Derivative Financial Instruments | 14 |
| | 9. Long-Lived Asset Impairment | 16 |
| | 10. Investments | 17 |
| | 11. Long-Term Debt | 18 |
| | 12. Workers’ Compensation and Pneumoconiosis | 21 |
| | 13. Components of Pension Plan Net Periodic Benefit Cost | 22 |
| | 14. Contingencies | 22 |
| | 15. Partners’ Capital | 23 |
| | 16. Noncontrolling Interests | 25 |
| | 17. Common Unit-Based Compensation Plan | 26 |
| | 18. Revenue from Contracts with Customers | 27 |
| | 19. Related-Party Transactions | 28 |
| | 20. Income Taxes | 29 |
| | 21. Earnings per Limited Partner Unit | 29 |
| | 22. Segment Information | 30 |
| ITEM 2. | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 34 |
| ITEM 3. | Quantitative and Qualitative Disclosures about Market Risk | 48 |
| ITEM 4. | Controls and Procedures | 49 |
| | Forward-Looking Statements | 50 |
| | | |
| PART II | ||
| OTHER INFORMATION | ||
| | | |
| ITEM 1. | Legal Proceedings | 52 |
| ITEM 1A. | Risk Factors | 52 |
| ITEM 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 52 |
| ITEM 3. | Defaults Upon Senior Securities | 52 |
| ITEM 4. | Mine Safety Disclosures | 52 |
| ITEM 5. | Other Information | 52 |
| ITEM 6. | Exhibits | 53 |
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