ALLIANCE RESOURCE PARTNERS LP 8-K

What Happened

• Alliance Resource Partners, L.P. (ARLP) disclosed that its indirect, wholly‑owned subsidiary Alliance Resource Properties, LLC (Buyer) entered into two Purchase and Sale Agreements and closed transactions on January 29, 2026 to acquire ownership interests in certain coal reserves and related surface rights located in Ohio County, West Virginia and Washington County, Pennsylvania.
• The transactions were with The Joseph W. Craft III Foundation and The Kathleen S. Craft Foundation for an aggregate purchase price of $15.5 million.

Key Details

• Total consideration: $15.5 million (two PSAs of $7.75 million each).
• Closing date: January 29, 2026.
• Payment terms: Buyer paid the Kathleen S. Craft Foundation in full at closing; for the Joseph W. Craft III Foundation Buyer paid approximately $1.85 million at closing, with the remaining balance (plus 5.0% annual interest) payable in equal annual installments each January 1 beginning January 1, 2027 through January 1, 2032. Buyer may prepay unpaid installments at any time without penalty and must prepay upon written demand from the JWC Foundation per the PSA terms.
• Agreements filed as Exhibit 10.1 and 10.2 to the 8‑K.

Why It Matters

• This is a $15.5 million asset acquisition that increases ARLP’s holdings of coal reserves and surface rights in West Virginia and Pennsylvania.
• The mixed payment structure (cash at closing plus multi‑year installment payments with 5% interest) affects near‑term cash outflows and creates a multi‑year payment obligation to monitor.
• Investors should note the transaction size, closing date, and financing terms when assessing ARLP’s capital deployment and near‑term liquidity.