Alliance Resource Partners — Apr 27, 2026 release
Fiscal 2026 first-quarter results · 8-K Item 2.02 · Exhibit 99.1 · 0001104659-26-049042
Showing in the filing
Coal Sales Price Per Ton Sold — Illinois Basin
“$50.00 — $52.00”
Period
FY2026
Measure
Company-defined measure
Source
Guidance table
All guidance in this release · 27
Quarterly cash distribution
“$0.60 Per Unit”
Quarterly cash distribution, annualized
“$2.40 per unit annualized”
Sales book committed and priced for FY2026
“more than 95% committed and priced”
Realized BOE prices for FY2026
“we would expect realized BOE prices to be higher than last year”
Illinois Basin Sales Tons for FY2026
“26.00 — 27.00”
Appalachia Sales Tons for FY2026
“7.75 — 8.25”
Total Sales Tons for FY2026
“33.75 — 35.25”
Committed & Priced Sales Tons — Domestic / E… for FY2026
“30.5 / 2.5 / 33.0”
Committed & Priced Sales Tons — Domestic / E… for FY2027
“21.1 / 1.3 / 22.4”
Coal Sales Price Per Ton Sold — Illinois Basin for FY2026
“$50.00 — $52.00”
Coal Sales Price Per Ton Sold — Appalachia for FY2026
“$66.00 — $71.00”
Coal Sales Price Per Ton Sold — Total for FY2026
“$54.00 — $56.00”
Segment Adjusted EBITDA Expense Per Ton Sold… for FY2026
“$33.00 — $35.00”
Segment Adjusted EBITDA Expense Per Ton Sold… for FY2026
“$49.00 — $53.00”
Segment Adjusted EBITDA Expense Per Ton Sold… for FY2026
“$37.00 — $39.00”
Oil & Gas Royalties — Oil (000 Barrels) for FY2026
“1,600 — 1,700”
Oil & Gas Royalties — Natural gas (000 MCF) for FY2026
“6,600 — 7,000”
Oil & Gas Royalties — Liquids (000 Barrels) for FY2026
“875 — 925”
Oil & Gas Royalties Segment Adjusted EBITDA … for FY2026
“~ 14.0%”
Coal Royalties — Royalty tons sold (Million … for FY2026
“30.0 — 30.8”
Coal Royalties — Revenue per royalty ton sold for FY2026
“$3.00 — $3.20”
Coal Royalties — Segment Adjusted EBITDA Exp… for FY2026
“$1.10 — $1.20”
Depreciation, depletion and amortization for FY2026
“$315 — $325”
General and administrative for FY2026
“$95 — $100”
Net interest expense for FY2026
“$43 — $47”
Income tax expense for FY2026
“$22 — $24”
Total capital expenditures for FY2026
“$280 — $300”
Exhibit 99.1 · the passage around this item
… earlier in the release
If current market conditions persist, we would expect realized BOE prices to be higher than last year, contributing to stronger segment results." Page 5 ARLP is updating the following guidance for the full year ending December 31, 2026: 2026 Full Year Guidance Coal Operations Volumes (Million Short Tons) Illinois Basin Sales Tons 26.00 — 27.00 Appalachia Sales Tons 7.75 — 8.25 Total Sales Tons 33.75 — 35.25 Committed & Priced Sales Tons 2026 — Domestic / Export / Total 30.5 / 2.5 / 33.0 2027 — Domestic / Export / Total 21.1 / 1.3 / 22.4 Coal Sales Price Per Ton Sold (1) Illinois Basin $50.00 — $52.00 Appalachia $66.00 — $71.00 Total $54.00 — $56.00 Segment Adjusted EBITDA Expense Per Ton Sold (2) Illinois Basin $33.00 — $35.00 Appalachia $49.00 — $53.00 Total $37.00 — $39.00 Royalties Oil & Gas Royalties Oil (000 Barrels) 1,600 — 1,700 Natural gas (000 MCF) 6,600 — 7,000 Liquids (000 Barrels) 875 — 925 Segment Adjusted EBITDA Expense (% of Oil & Gas Royalties Revenue) ~ 14.0% Coal Royalties Royalty tons sold (Million Short Tons) 30.0 — 30.8 Revenue per royalty ton sold $3.00 — $3.20 Segment Adjusted EBITDA Expense per royalty ton sold $1.10 — $1.20 Consolidated (Millions) Depreciation, depletion and amortization $315 — $325 General and administrative $95 — $100 Net interest expense $43 — $47 Income tax expense $22 — $24 Total capital expenditures $280 — $300 (1) Sales price per ton is defined as total coal sales revenue divided by total tons sold. (2) Segment Adjusted EBITDA Expense is defined as operating expenses, coal purchases, if applicable,
later in the release …
the item shown at left
other guidance in this release
Text is the filed exhibit, verbatim.