{"filing":{"accession_number":"0001104659-26-080100","cik":"0001086600","ticker":"ARLP","company_name":"ALLIANCE RESOURCE PARTNERS LP","form":"8-K","filing_date":"2026-07-02","report_date":null,"primary_document":"arlp-20260701x8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1086600/000110465926080100/arlp-20260701x8k.htm"},"events":[{"id":15685,"run_id":13985,"accession_number":"0001104659-26-080100","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"Alliance Resource Partners completed a $206.2 million acquisition of general partner and limited partner interests in AllDale Minerals III and IV on July 1, 2026, materially expanding ARLP's oil \u0026 gas royalty acreage to approximately 115,680 net royalty acres, including over 44,770 acres in the Permian Basin.","company_name":"ALLIANCE RESOURCE PARTNERS LP","ticker":"ARLP","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13557,"accession_number":"0001104659-26-080100","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Alliance Resource Partners completed a $206.2 million acquisition of general partner and limited partner interests in AllDale Minerals III and IV on July 1, 2026, funded through cash, revolving credit, and a new $150 million term loan. This is a material acquisition transaction disclosed under Item 1.01 that materially expands ARLP's oil \u0026 gas royalty acreage to approximately 115,680 net royalty acres, including over 44,770 acres in the Permian Basin, and involves significant new debt financing and restructuring agreements with related parties.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"","ticker":null,"filing_date":""},{"id":13559,"accession_number":"0001104659-26-080100","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the completion of a $206.2 million acquisition of oil \u0026 gas mineral interests in AllDale Minerals III, LP and AllDale Minerals IV, LP. The press release explicitly states \"Alliance Resource Partners, L.P. Completes $206 Million Acquisition of Oil \u0026 Gas Mineral Interests\" and notes that ARLP funded the acquisition using cash on hand, revolving credit facility borrowings, and a new $150 million term loan. This is a material acquisition that materially expands ARLP's Oil \u0026 Gas Royalties segment by approximately 115,680 net royalty acres.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":15686,"run_id":13985,"accession_number":"0001104659-26-080100","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Alliance Resource Partners issued a new $150 million term loan to Alliance Minerals, LLC (a wholly owned subsidiary) to fund the acquisition, creating a material direct financial obligation.","company_name":"ALLIANCE RESOURCE PARTNERS LP","ticker":"ARLP","filing_date":"2026-07-02","form":"8-K","submitted_at":null,"items":[{"id":13558,"accession_number":"0001104659-26-080100","item_number":"2.03","item_title":"CREATION OF A DIRECT FINANCIAL OBLIGATION.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a new $150.0 million term loan at Alliance Minerals, LLC (ARLP's wholly owned subsidiary) to fund the $206.2 million acquisition. This is a material debt issuance that creates a new direct financial obligation, distinct from the underlying M\u0026A activity referenced in Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":13557,"accession_number":"0001104659-26-080100","item_number":"1.01","item_title":"ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Alliance Resource Partners completed a $206.2 million acquisition of general partner and limited partner interests in AllDale Minerals III and IV on July 1, 2026, funded through cash, revolving credit, and a new $150 million term loan. This is a material acquisition transaction disclosed under Item 1.01 that materially expands ARLP's oil \u0026 gas royalty acreage to approximately 115,680 net royalty acres, including over 44,770 acres in the Permian Basin, and involves significant new debt financing and restructuring agreements with related parties.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"ALLIANCE RESOURCE PARTNERS LP","ticker":"ARLP","filing_date":"2026-07-02"},{"id":13558,"accession_number":"0001104659-26-080100","item_number":"2.03","item_title":"CREATION OF A DIRECT FINANCIAL OBLIGATION.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 discloses creation of a direct financial obligation through a new $150.0 million term loan at Alliance Minerals, LLC (ARLP's wholly owned subsidiary) to fund the $206.2 million acquisition. This is a material debt issuance that creates a new direct financial obligation, distinct from the underlying M\u0026A activity referenced in Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"ALLIANCE RESOURCE PARTNERS LP","ticker":"ARLP","filing_date":"2026-07-02"},{"id":13559,"accession_number":"0001104659-26-080100","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the completion of a $206.2 million acquisition of oil \u0026 gas mineral interests in AllDale Minerals III, LP and AllDale Minerals IV, LP. The press release explicitly states \"Alliance Resource Partners, L.P. Completes $206 Million Acquisition of Oil \u0026 Gas Mineral Interests\" and notes that ARLP funded the acquisition using cash on hand, revolving credit facility borrowings, and a new $150 million term loan. This is a material acquisition that materially expands ARLP's Oil \u0026 Gas Royalties segment by approximately 115,680 net royalty acres.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-02T12:01:55.350497+00:00","company_name":"ALLIANCE RESOURCE PARTNERS LP","ticker":"ARLP","filing_date":"2026-07-02"}]}