Alliance Resource Partners Reports Second Quarter 2026 Earnings on July 27

Quarterly Earnings Announcement Timing and Structure

Alliance Resource Partners, L.P. disclosed its second quarter 2026 financial results on July 27, 2026, through a formal press release accompanying its current report filing with the Securities and Exchange Commission. The announcement covered the three-month period ending June 30, 2026, providing shareholders and market participants with quarterly operating performance data and financial metrics for the midpoint of the 2026 fiscal year. The filing structure followed standard SEC procedures for earnings announcements by publicly traded partnerships.

The partnership, headquartered at 1717 South Boulder Avenue, Suite 400, Tulsa, Oklahoma, reported through its general partner, Alliance Resource Management GP, LLC. Cary P. Marshall, serving as Senior Vice President and Chief Financial Officer, signed the disclosure on behalf of the organization. This formal certification structure ensures accountability and compliance with securities regulations governing quarterly financial disclosures by registered partnerships.

Partnership Registration and Exchange Status

Alliance Resource Partners operates as a Delaware limited partnership with an Internal Revenue Service Employer Identification Number of 73-1564280 and SEC Commission File Number 0-26823. The partnership's common units representing limited partner interests trade on the NASDAQ Global Select Market under the ticker symbol ARLP. This registration framework places the partnership under standard Securities Exchange Act reporting requirements for publicly traded partnerships, requiring quarterly financial disclosures and adherence to regulatory filing deadlines.

As a NASDAQ-listed entity, Alliance Resource Partners maintains compliance with exchange listing standards and SEC regulations governing timely financial reporting. The partnership is not classified as an emerging growth company, meaning it does not benefit from scaled disclosure requirements or extended transition periods for new accounting standards. This status reflects the company's established market position and the maturity of its business operations within the energy and natural resources sector.

Second Quarter 2026 Operating Performance Disclosure

The filing disclosed that Alliance Resource Partners announced quarterly earnings and operating results for the quarter ended June 30, 2026. While the specific financial metrics, revenue figures, and operational statistics are contained within the attached press release exhibit, the current report filing confirms that the company has completed its second quarter financial analysis and made this information available to the investment community. The disclosure follows the company's standard practice of releasing quarterly results through coordinated press release and regulatory filings.

The partnership operates in the coal production and natural resources sector, and second quarter results would reflect operational performance across the company's mining assets and resource operations during the April through June 2026 period. Market conditions, production volumes, commodity prices, and operational costs during this period would have influenced the financial metrics presented in the accompanying press release. The timing of the July 27 announcement allows shareholders approximately four weeks of data compilation and financial statement preparation following the quarter's conclusion.

Press Release Exhibit and Detailed Financial Information

The detailed financial and operational information regarding Alliance Resource Partners' second quarter 2026 performance is contained in Exhibit 99.1, the partnership's press release dated July 27, 2026, attached to the current report filing. This exhibit provides comprehensive disclosure of earnings results, operational metrics, production figures, and management commentary regarding second quarter performance and the company's operational outlook. Investors seeking detailed financial analysis should review the press release document for complete quarterly performance data.

The press release format allows Alliance Resource Partners to provide context and interpretation of its quarterly results while presenting financial information in an accessible format for equity unitholders and fixed-income investors. Management commentary within the press release typically addresses market conditions, operational highlights, challenges encountered during the quarter, and any significant developments affecting the partnership's business. This complementary disclosure mechanism supplements the formal regulatory filing with narrative explanation of financial results.

Regulatory Filing and Information Status

The partnership explicitly noted in its filing that the information furnished in Item 2.02 regarding results of operations and financial condition, including Exhibit 99.1, is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934. This regulatory designation means that while the information is part of the official regulatory filing submission, it does not trigger certain liability provisions that apply to formally filed financial statements. This treatment is standard for press release exhibits accompanying current report filings and reflects SEC regulations governing different categories of disclosed information.

The information is also not automatically incorporated by reference into other Alliance Resource Partners regulatory filings under the Securities Act of 1933 or the Securities Exchange Act of 1934, unless specifically referenced in those separate filings. Investors interpreting regulatory documents should recognize this distinction when cross-referencing information across the company's regulatory filing portfolio. However, the information remains part of the official public record and is subject to federal securities laws governing corporate disclosures and antifraud provisions.

Interactive Data Filing and Transparency Requirements

The filing included Exhibit 104, identified as a Cover Page Interactive Data File formatted as inline XBRL (Extensible Business Reporting Language). This technological standard enables machine-readable formatting of financial and business information, allowing investors, analysts, and regulators to access and analyze disclosed data through digital tools and databases. The XBRL format requirement for cover pages reflects SEC modernization initiatives designed to improve data accessibility and comparability across publicly traded companies.

The interactive data file enhances transparency by enabling automated analysis of key filing information and integration with financial databases and research platforms. This format supports the SEC's objective of making corporate disclosure more transparent and analytically accessible to investors and market professionals. The cover page XBRL file maintains consistency with the textual filing while providing structured data that facilitates large-scale financial analysis and comparative research across multiple companies and time periods.

Alliance Resource Partners' Business Positioning

Alliance Resource Partners operates as a master limited partnership in the energy and natural resources sector, focusing on coal production and related operations. The company's quarterly earnings announcements provide insight into coal market dynamics, production trends, and financial performance within the energy commodity sector. Second quarter results typically reflect spring and early summer operational patterns, including any seasonal factors affecting coal demand, production scheduling, and market pricing conditions that influence partnership revenues and operational costs.

The partnership's dividend distribution capacity and distributable cash flow, often highlighted in quarterly earnings announcements, are important metrics for unitholders seeking income generation from MLP investments. Market conditions, operational efficiency, commodity prices, and capital allocation decisions all influence the partnership's distributable cash and therefore the distributions available to common unit holders. Investors monitoring Alliance Resource Partners' quarterly results are typically focused on tracking these operational and financial trends across the year.

Compliance and Governance Framework

The filing was executed and certified by Alliance Resource Management GP, LLC, the partnership's general partner, reflecting the governance structure of the limited partnership entity. The general partner maintains operational control and decision-making authority for the partnership, with the general partner's senior management team responsible for executing business strategy, financial reporting, and SEC compliance obligations. This governance model, standard for master limited partnerships, separates management responsibilities from limited partner equity interests while maintaining clear lines of accountability to the SEC and to unitholders.

The CFO certification by Cary P. Marshall provides formal attestation to the accuracy and completeness of the financial disclosure. Senior financial officers signing regulatory filings assume personal responsibility for the accuracy of disclosed information and the company's maintenance of adequate disclosure controls and procedures. This certification requirement, established under Sarbanes-Oxley and other securities regulations, represents a critical governance safeguard intended to deter financial misstatement and ensure management accountability for public company disclosures.

Investor Access and Market Information Availability

The July 27, 2026 announcement makes Alliance Resource Partners' second quarter 2026 financial results publicly available through the SEC's EDGAR database, where all current reports, press releases, and supporting exhibits are archived and searchable. Investors may access the complete filing, including the detailed press release and financial information, through the SEC website or through financial information platforms and brokers providing access to company filings. This public disclosure regime ensures that all investors have simultaneous access to material financial information regarding the partnership's quarterly performance.

The filing provides market participants with official, auditable disclosure of the partnership's operating results and financial condition as of and for the quarter ended June 30, 2026. Following this announcement, the partnership's management team typically becomes available for investor conference calls, earnings calls, and direct communications with analysts and major investors seeking deeper insight into quarterly performance and management's outlook. These supplementary communications, together with the formal regulatory filing and press release, comprise the complete earnings announcement package delivered to the investment community.