Saturday 17 October 2026
Export ARLP’s income statement to Excel — free account
Alliance Resource Partners, L.P.
ARLP Energy Thermal Coal
Alliance Resource Partners, L.P.’s revenue for fiscal 2025 (year ended December 2025) was $2.2 billion, down 10.4% from fiscal 2024. In the quarter to June 2026, revenue was flat, EPS grew 32.6%, free cash flow grew 21.1% and total debt rose 25.4%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
25.75
0.56
+2.22%
Follow ARLP
| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
6.69 | 6.72 | 6.35 | 3.54 | 0.00 | 9.23 | 4.49 | 4.40 | 9.53 | 9.68 |
Piotroski F-Score |
7 | 5 | 6 | 6 | 5 | 8 | 9 | 5 | 3 | 5 |
P/S ratio |
0.88 | 1.10 | 1.13 | 0.71 | 0.43 | 1.02 | 1.03 | 1.05 | 1.37 | 1.36 |
Altman Z-Score |
2.14 | 2.40 | — | — | — | — | 3.43 | — | — | — |
P/FCF ratio |
2.93 | 5.24 | 5.29 | 7.89 | 2.29 | 5.70 | 5.12 | 6.50 | 9.86 | 8.38 |
Altman Z″-Score (non-manufacturers) |
1.61 | 2.14 | — | — | — | — | 4.45 | — | — | — |
Beneish M-Score |
(2.83) | (2.56) | (3.15) | (2.92) | (4.15) | (2.74) | (2.04) | (2.41) | (3.56) | (3.23) |
P/Operating CF |
8.11 | 19.83 | 19.70 | 13.02 | 5.23 | 13.27 | 10.17 | 28.65 | 19.98 | 20.73 |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 30 |
P/B ratio |
1.55 | 1.72 | 1.91 | 1.10 | 0.53 | 1.31 | 1.47 | 1.45 | 1.82 | 1.60 |
Price to Tangible BV |
1.77 | 1.95 | 2.16 | 1.23 | 0.53 | 1.32 | 1.47 | 1.45 | 1.82 | 1.61 |
EV/Sales |
1.19 | 1.40 | 1.34 | 1.09 | 0.83 | 1.22 | 1.09 | 1.16 | 1.51 | 1.53 |
EV/EBITDA |
6.22 | 7.60 | 7.23 | 8.22 | 0.00 | 8.58 | 3.96 | 4.41 | 9.39 | 8.73 |
EV/Operating CF |
3.26 | 4.54 | 3.87 | 4.14 | 2.77 | 4.44 | 3.29 | 3.60 | 4.61 | 5.16 |
EV/FCF |
3.96 | 6.67 | 6.28 | 12.15 | 4.46 | 6.80 | 5.41 | 7.17 | 10.84 | 9.45 |
Quick Ratio |
0.59 | 0.65 | 1.27 | 1.01 | 0.76 | 1.42 | 2.14 | 1.55 | 1.35 | 0.99 |
Current Ratio |
0.85 | 0.97 | 1.51 | 1.63 | 1.15 | 1.91 | 2.57 | 2.27 | 2.20 | 2.10 |
Net Debt/EBITDA |
0.84 | 0.90 | 0.65 | 1.31 | 1.49 | 0.64 | 0.15 | 0.29 | 0.49 | 0.55 |
Debt/Assets |
28.95% | 24.58% | 27.84% | 30.29% | 27.43% | 20.15% | 15.92% | 12.09% | 16.23% | 15.80% |
Debt/Equity |
0.58 | 0.47 | 0.56 | 0.62 | 0.55 | 0.35 | 0.25 | 0.18 | 0.26 | 0.24 |
Asset Turnover |
0.85 | 0.81 | 0.87 | 0.79 | 0.56 | 0.73 | 0.99 | 0.93 | 0.86 | 0.76 |
Operating CF/Net income |
2.79 | 2.01 | 1.94 | 1.31 | (3.10) | 2.49 | 1.44 | 1.35 | 2.26 | 2.11 |
Capex/Depreciation |
(0.34) | (0.53) | (0.82) | (0.99) | (0.26) | (0.44) | (1.01) | (1.40) | (1.50) | (0.87) |
Interest Coverage |
12.00 | 8.43 | 9.26 | 5.66 | (1.82) | 5.70 | 17.88 | 18.63 | 11.19 | 9.70 |
| 24.18% | 24.62% | 30.63% | 32.03% | (11.06%) | 15.09% | 38.04% | 34.31% | 19.12% | 16.60% | |
| 11.06% | 12.53% | 15.53% | 15.78% | (5.44%) | 8.02% | 22.84% | 22.18% | 12.44% | 10.68% | |
ROIC |
13.63% | 12.27% | 14.45% | 8.06% | (3.21%) | 9.09% | 22.59% | 19.68% | 11.25% | 10.75% |
Return on Tangible Assets |
16.40% | 18.82% | 22.65% | 18.42% | (7.06%) | 9.32% | 24.45% | 26.47% | 14.51% | 13.04% |
Average Days of Receivables |
28.83 | 36.98 | 31.95 | 30.13 | 29.70 | 30.10 | 37.71 | 41.57 | 26.38 | 21.90 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
3.76% | 3.44% | 3.41% | 3.72% | 4.50% | 4.45% | 3.32% | 3.08% | 3.36% | 3.79% |
Intangible Assets out of Total Assets |
0.06 | 0.06 | 0.06 | 0.05 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
0.72% | 0.69% | 0.60% | 0.61% | 0.25% | 0.36% | 0.46% | 0.50% | 0.43% | 0.40% |
Graham Net Nets |
(0.49) | (0.40) | (0.31) | (0.72) | (1.49) | (0.37) | (0.14) | (0.15) | (0.16) | (0.19) |
Graham Number |
33.59 | 28.01 | 23.62 | 26.08 | 0.00 | 17.24 | 36.42 | 39.77 | 29.99 | 27.97 |
Earnings Yield |
14.96% | 14.88% | 15.74% | 28.28% | (22.99%) | 10.84% | 22.30% | 22.73% | 10.50% | 10.33% |
Free Cash Flow Yield |
34.15% | 19.08% | 18.90% | 12.67% | 43.64% | 17.55% | 19.51% | 15.38% | 10.15% | 11.93% |
Revenue per Share |
25.98 | 18.20 | 15.32 | 15.31 | 10.44 | 12.42 | 19.03 | 20.18 | 19.14 | 17.10 |
Operating CF per Share |
9.46 | 5.63 | 5.31 | 4.02 | 3.15 | 3.40 | 6.31 | 6.48 | 6.28 | 5.07 |
Capex per Share |
(1.52) | (1.45) | (1.77) | (2.38) | (0.92) | (0.91) | (2.19) | (2.95) | (3.34) | (2.03) |
Free Cash Flow per Share |
7.94 | 4.19 | 3.54 | 1.64 | 2.23 | 2.49 | 4.12 | 3.53 | 2.94 | 3.04 |
Cash per Share |
0.54 | 0.07 | 1.87 | 0.28 | 0.44 | 0.96 | 2.33 | 0.47 | 1.07 | 0.55 |
Shareholders Equity per Share |
14.71 | 11.67 | 9.08 | 9.88 | 8.43 | 9.64 | 13.43 | 14.61 | 14.48 | 14.49 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
14.71 | 11.67 | 9.08 | 9.88 | 8.43 | 9.64 | 13.43 | 14.61 | 14.48 | 14.49 |
Free Cash Flow |
590.65 | 413.17 | 463.27 | 210.30 | 283.31 | 316.91 | 523.42 | 448.60 | 376.02 | 390.40 |
Working Capital |
(50.20) | (7.99) | 169.82 | 124.00 | 31.17 | 161.65 | 402.02 | 288.65 | 280.09 | 225.63 |
Capital Expenditures |
(112.89) | (142.95) | (231.07) | (304.59) | (117.34) | (115.26) | (278.93) | (375.63) | (427.11) | (260.74) |
Net Current Asset Value |
(822.95) | (786.24) | (706.37) | (1,001.68) | (847.97) | (594.11) | (362.40) | (413.71) | (548.97) | (563.51) |
EV/EBIT |
6.22 | 7.60 | 7.23 | 8.22 | 0.00 | 8.58 | 3.96 | 4.41 | 9.39 | 8.73 |
Capex to Sales |
0.06 | 0.08 | 0.12 | 0.16 | 0.09 | 0.07 | 0.12 | 0.15 | 0.17 | 0.12 |
Price to Operating Income |
4.61 | 5.98 | 6.09 | 5.34 | 0.00 | 7.19 | 3.75 | 4.00 | 8.54 | 7.74 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.21 | 0.18 | 0.20 | 0.15 | 0.25 | 0.16 | 0.15 | 0.13 | 0.13 | 0.14 |
Cash ROIC |
33.41% | 24.25% | 22.08% | 10.08% | 16.45% | 17.77% | 21.47% | 19.89% | 15.26% | 16.39% |
Accounts Receivable Turnover |
13.98 | 10.74 | 11.21 | 11.63 | 9.84 | 13.26 | 12.73 | 9.47 | 10.44 | 14.22 |
Accounts Payable Turnover |
15.64 | 14.08 | 13.67 | 14.75 | 13.75 | 17.43 | 17.03 | 15.21 | 16.04 | 15.86 |
Inventory Turnover |
12.68 | 18.69 | 22.12 | 16.26 | 11.17 | 17.49 | 20.38 | 15.10 | 13.34 | 10.84 |
Average Days of Payables |
20.25 | 31.22 | 26.62 | 22.53 | 19.69 | 24.89 | 24.76 | 25.54 | 21.64 | 20.93 |
Days of Inventory on Hand |
19.30 | 19.41 | 16.35 | 28.34 | 23.38 | 21.57 | 20.13 | 30.09 | 26.60 | 36.48 |
Average Receivables |
138.17 | 167.28 | 178.65 | 168.62 | 135.00 | 119.14 | 190.11 | 271.16 | 234.64 | 154.33 |
Average Payables |
73.83 | 80.51 | 96.68 | 88.48 | 64.04 | 58.55 | 82.35 | 101.70 | 103.23 | 90.00 |
Average Inventory |
91.07 | 60.66 | 59.74 | 80.26 | 78.86 | 58.35 | 68.81 | 102.44 | 124.11 | 131.64 |
Average Assets |
2,277.16 | 2,206.21 | 2,307.06 | 2,490.72 | 2,376.36 | 2,162.71 | 2,443.71 | 2,758.22 | 2,852.08 | 2,884.76 |
Average Common Equity |
1,041.39 | 1,122.46 | 1,169.59 | 1,226.56 | 1,168.85 | 1,149.17 | 1,467.05 | 1,783.31 | 1,856.07 | 1,856.88 |
Columns are period end dates