American Resources Corp-A 2024年度报告

FORM 10-K (Mark One)ANNUAL REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year endedDecember 31, 2024 TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ____________to _____________ Commission file number000-55456 AMERICAN RESOURCES CORPORATION (Exact Name of Registrant as specified in its charter) 46-3914127(I.R.S Employer Identification No.) 46038(Zip Code) 12115 Visionary Way Fishers, Indiana(Address of principal executive offices) Registrant’s telephone number, including area code:317-855-9926 Securities registered under Section 12(b) of the Exchange Act: Title of each class Name of each exchange on which registered 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 whether the registrant is not required to file reports pursuant to Section 13 or 15 (d) of the Exchange Act.☐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 Excof 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beto such filing requirements for the past 90 days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every InteracFile required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 mfor such shorter period that the registrant was required to submit and post such files).☒Yes☐No Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation s-K (§ 229.405 of this chapter is notherein and will not be contained to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by rePart III of this Form 10-K or any amendment to this Form 10-K.☐Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smallercompany. See the definitions of “large accelerated filer”, “accelerated filer” “smaller reporting company” in Rule 12b-2 of the Exchang Large accelerated filerNon-accelerated Filer(Do not check if a smaller company) ☐Accelerated filer☐☐Smaller reporting company☒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 cwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).☐Yes☒No If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theincluded in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentcompensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to thwhich the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the rmost recently completed second fiscal quarter; $131,330,970. Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. The number of shares outstanding of the issuer’s Common Stock, $.0001 par value, as of May 16, 2025 was 80,512,817 shares. List hereunder the following documents if incorporated by reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.) intodocuments is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and (3) Any prospepursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly described for identification(e.g., annual report to security holders for fiscal year ended December 24, 1980). TABLE OF CONTENTS Special Note Regarding Forward Looking Statements PART I Item 1.BusinessItem 1A.Risk FactorsItem 1B.Unresolved Staff CommentsItem 2.PropertiesItem 3.Legal ProceedingsItem 4.Mine Safety Disclosures PART II Item 5.Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity SecuritiesItem 6.Selected Financial DataItem 7.Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 7A.Quantitative and Qualitative Disclosure About Market RiskItem 8.Financial Statements and Supplementary DataItem 9.Changes in and Disagreements with Accountants on