Earnings per Limited Partner Unit (Tables)

6 Months Ended

Jun. 30, 2026

Earnings Per Share [Abstract]

Schedule of reconciliation of net income (loss) and EPU calculations

The following is a reconciliation of net income attributable to ARLP used for calculating basic and diluted earnings per unit and the weighted-average units used in computing EPU:


		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2026			2025			2026			2025

		(in thousands, except per unit data)
Net income attributable to ARLP		$	79,562		$	59,410		$	88,656		$	133,393

Less:
Distributions to participating securities			(679)			(719)			(1,339)			(1,545)
Undistributed earnings attributable to participating securities			(15)			—			—			—

Net income attributable to ARLP available to limited partners		$	78,868		$	58,691		$	87,317		$	131,848

Weighted-average limited partner units outstanding – basic and diluted			128,659			128,428			128,599			128,347

Earnings per limited partner unit - basic and diluted (1)		$	0.61		$	0.46		$	0.68		$	1.03

(1)

Diluted EPU gives effect to all potentially dilutive common units outstanding during the period using the treasury stock method. Diluted EPU excludes all potentially dilutive units calculated under the treasury stock method if their effect is anti-dilutive. For the three and six months ended June 30, 2026, participating securities of 495 and 582, respectively, were considered anti-dilutive under the treasury stock method. For the three and six months ended June

30, 2025, participating securities of 605 and 715, respectively, were considered anti-dilutive under the treasury stock method.