Alliance Resource Partners LP 2024年度报告

☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934FOR THE FISCAL YEAR ENDEDDECEMBER 31, 2024 OR ALLIANCE RESOURCE PARTNERS, L.P. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.☒Yes☐No Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.☐Yes☒No Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities ExchangeAct of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beensubject to such filing requirements for the past 90 days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files).☒Yes☐No Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not becontained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company.See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and“emerging growth company” in Rule 12b-2 of the Exchange Act. Emerging Growth Company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of itsinternal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 726(b)) by the registered public accountingfirm that prepared or issued its audit report.☒ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☒No The aggregate value of the common units held by non-affiliates of the registrant (treating all executive officers and directors of the registrant,for this purpose, as if they may be affiliates of the registrant) was approximately $2,597,152,551as of June 28, 2024, the last business day of theregistrant’s most recently completed second fiscal quarter, based on the reported closing price of the common units as reported on The NASDAQStock Market LLC on such date. As of February 27, 2025,128,428,024common units were outstanding. DOCUMENTS INCORPORATED BY REFERENCE: None TABLE OF CONTENTS PagePARTIItem 1.Business9Item 1A.Risk Factors27Item 1B.Unresolved Staff Comments57Item 1C.Cybersecurity58Item 2.Properties61Item 3.Legal Proceedings78Item 4.Mine Safety Disclosures78PARTIIItem 5.Market for Registrant’s Common Equity, Related Unitholder Matters andIssuer Purchases of Equity Securities79Item 6.[Reserved]79Item 7.Management’s Discussion and Analysis of Financial Condition and Results ofOperations80Item 7A.Quantitative and Qualitative Disclosures about Market Risk93Item 8.Financial Statements and Supplementary Data95Report of Independent Registered Public Accounting Firm(PCAOB ID Number248)96Consolidated Balance Sheets98Consolidated Statements of Income99Consolidated Statements of Comprehensive Income100Consolidated Statements of Cash Flows101Consolidated Statement of Partners’ Capital102Notes to Consolidated Financial Statements1031.Organization and Presentation1032.Summary of Significant Accounting Policies1053.Variable Interest Entities1134.Acquisitions1155.Fair Value Measurements1186.Inventories1207.Digital Assets1208.Property, Plant and Equipment1219.Long-LivedAsset Impairments12110.EquityInvestments12211.Leases12312.Long-Term Debt12413.Accrued Workers’ Compensation and Pneumoconiosis Benefits12714.Employee Benefit Plans12915.Asset Retirement Obligations13316.Commitments and Contingencies13417.Partners’ Capital13418.Common Unit-Based Compensation Plans13519.Revenue From Contracts With Customers13720.Concentration of Credit Risk and Major Customers13721.Related-Party Transaction