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ARLP
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ARLPAlliance Resource Partners, L.P.
$25.55$3.3B
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  3. ARLP
  4. Financial Ratios

Alliance Resource Partners, L.P. (ARLP) Financial Ratios

Latest Ratios: P/E Ratio 10.6x · EV/EBITDA 5.4x · ROE 16.8%. (1998–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ARLP Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$3.3B$3.0B$3.4B$2.7B$2.6B$1.6B$570M$1.4B$2.3B$1.9B$1.7B
Enterprise Value$3.7B$3.4B$3.7B$3.0B$2.7B$1.9B$1.1B$2.2B$2.7B$2.5B$2.3B
P/E Ratio →10.569.609.494.404.639.29—3.526.197.046.62
P/S Ratio1.501.361.371.051.071.020.430.711.131.080.86
P/B Ratio1.761.601.821.451.511.310.531.101.911.691.53
P/FCF8.487.698.997.445.015.912.036.564.894.602.75
P/OCF5.054.584.193.243.223.771.422.683.253.432.37

P/E links to full P/E history page with 30-year chart

ARLP EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.551.521.161.131.230.851.101.371.401.19
EV / EBITDA5.404.955.233.172.904.002.873.674.464.183.33
EV / EBIT9.599.038.914.394.018.86—4.776.717.316.19
EV / FCF—8.749.928.245.287.114.0110.215.915.953.77

ARLP Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin21.3%21.3%20.7%29.3%30.6%18.4%10.1%17.7%20.0%21.9%22.7%
Operating Margin17.6%17.6%17.4%26.2%27.3%14.0%5.6%14.0%16.6%18.5%18.9%
Net Profit Margin14.2%14.2%14.7%24.5%24.2%11.6%-9.7%20.4%18.3%16.9%13.0%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE16.8%16.8%19.4%35.3%40.0%15.9%-11.0%32.6%31.3%27.1%24.2%
ROA10.8%10.8%12.7%22.8%24.0%8.5%-5.4%16.0%15.9%13.8%11.1%
ROIC12.9%12.9%14.7%25.2%29.1%10.3%3.0%11.2%14.8%14.5%15.3%
ROCE14.5%14.5%16.2%26.7%29.7%11.1%3.4%12.3%16.7%17.5%19.2%

ARLP Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.260.260.260.190.250.370.570.640.600.500.61
Debt / EBITDA0.700.700.680.370.460.931.561.381.160.960.96
Net Debt / Equity—0.220.190.160.080.270.520.610.400.490.57
Net Debt / EBITDA0.600.600.490.310.150.681.421.320.770.940.90
Debt / FCF—1.050.930.800.271.211.983.661.011.341.02
Interest Coverage9.469.4611.8318.8618.205.57-1.839.8710.148.7312.07

ARLP Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.102.102.202.272.561.911.151.631.510.970.85
Quick Ratio1.411.411.681.712.261.570.881.121.330.760.66
Cash Ratio0.350.350.590.261.160.690.260.190.740.020.12
Asset Turnover—0.770.840.920.890.730.610.760.840.810.88
Inventory Turnover12.1012.1016.0914.2321.7121.2421.1715.9327.0523.2724.45
Days Sales Outstanding—21.9026.3841.5737.7130.2729.7030.1331.9536.9828.83

ARLP Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield10.3%11.3%10.8%13.5%7.6%3.2%9.1%20.1%12.2%12.4%14.9%
Payout Ratio108.4%108.4%100.7%57.9%33.5%28.5%—69.7%75.3%79.3%98.5%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield9.5%10.4%10.5%22.7%21.6%10.8%—28.4%16.1%14.2%15.1%
FCF Yield11.8%13.0%11.1%13.4%20.0%16.9%49.2%15.3%20.4%21.7%36.4%
Buyback Yield0.0%0.0%0.5%0.7%0.0%0.0%0.0%1.7%0.0%0.0%0.0%
Total Shareholder Yield10.3%11.3%11.3%14.3%7.6%3.2%9.1%21.7%12.2%12.4%14.9%
Shares Outstanding—$128M$128M$127M$127M$127M$127M$128M$131M$99M$74M

Key Metrics

Growth RegimeDecelerating
ProfitabilityStable
Balance SheetFortress
Cash FlowStable
Top Statement Risk

Regulatory pressure on coal utilities

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Recovery Masks Underlying Pressures

Gross margin expanded to 36.7% in Q2 2026 from 19.9% a year earlier, as per financial statements, yet operating margin volatility suggests cost pressures may persist despite recent cost discipline.

The gross margin jump in Q2 2026 appears driven by favorable contract mix and lower-cost inventory, but the sequential drop from 32.2% in Q1 2026 to 36.7% in Q2 2026 indicates instability. Operating margin swung from 4.2% in Q1 2026 to 17.3% in Q2 2026, reflecting high operating leverage that amplifies both gains and losses. While management's cost control, with Segment Adjusted EBITDA expense per ton down 6.3% YoY, supports margins, the sustainability of this recovery is uncertain given the ongoing revenue decline.

Return on Capital Remains Modest

ROIC averaged 3.2% over the last ten quarters, as reported, with a peak of 5.5% in Q1 2024, indicating limited value creation relative to the capital-intensive asset base.

ROIC has been range-bound between 0.5% and 5.5% over the past ten quarters, with the latest quarter at 3.2%. This suggests the company is not compounding returns on invested capital, partly due to heavy fixed assets (PP&E constitutes 76% of total assets) and a high distribution payout that limits equity growth. The modest ROIC, despite strong cash flow, implies that the business generates cash but not outsized returns on its asset base, a common trait in mature coal operations.

Working Capital Efficiency Stable but Stretched

Cash conversion cycle lengthened to 42 days in Q2 2026 from 36 days a year earlier, as per data, driven by higher DSO and DIO, indicating slightly less efficient working capital management.

DSO rose to 31 days in Q2 2026 from 26 days in Q1 2026, while DIO increased to 35 days, pushing the CCC to 42 days. This suggests customers are taking longer to pay and inventory is turning slower, possibly reflecting softer demand or contract timing. DPO remained stable at 24 days, indicating no change in supplier payment terms. The trend warrants monitoring as it may signal weakening customer leverage or inventory build-up ahead of potential demand softness.

Minimal Leverage Provides Flexibility

Debt-to-equity rose to 0.33 in Q2 2026 from 0.23 in Q1 2024, as per balance sheet data, yet interest coverage of 7.61x remains comfortable, indicating ample capacity to service debt.

Despite a slight increase in leverage, ARLP's debt-to-equity of 0.33 is far below coal peers like Peabody (0.14) and Warrior Met (0.13), though higher than its own historical low. Interest coverage of 7.61x in Q2 2026, down from 22.23x in Q1 2024, still provides a solid cushion. The low leverage suggests the partnership retains 'dry powder' for acquisitions or to weather downturns, but the rising trend in D/E and D/EBITDA (3.34x) warrants monitoring.

Liquidity Buffer Thins but Remains Adequate

Current ratio fell to 1.75 in Q2 2026 from 2.53 in Q2 2024, as per balance sheet data, with quick ratio at 1.32, indicating a reduced but still comfortable short-term cushion.

The current ratio has declined steadily over the past two years, from 2.53 to 1.75, while the quick ratio dropped from 1.80 to 1.32. This suggests a thinner liquidity buffer, partly due to increased debt and stable cash levels. However, with cash at $111.2M and strong operating cash flow, the company appears able to meet short-term obligations. The trend bears watching as it may indicate a gradual erosion of the safety margin.

Misapplied Metric: EV/EBITDA

EV/EBITDA of 5.54x, as reported, may understate ARLP's true value because it ignores the high-margin royalty segment and the partnership's distribution yield, which attract yield-focused investors.

The market often values ARLP on EV/EBITDA, but this metric fails to capture the distinct economics of its oil and gas royalty segment, which has negligible incremental costs and provides stable, high-margin cash flows. A more appropriate approach would be a sum-of-the-parts valuation, applying a higher multiple to royalty EBITDA and a lower multiple to coal EBITDA. Additionally, the 10% dividend yield suggests income investors may be pricing the units based on distributable cash flow rather than EBITDA, making P/FCF or yield-based metrics more relevant.

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Includes 30+ ratios · 28 years · Updated daily

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ARLP — Frequently Asked Questions

Quick answers to the most common questions about buying ARLP stock.

What is Alliance Resource Partners, L.P.'s P/E ratio?

Alliance Resource Partners, L.P.'s current P/E ratio is 10.6x. The historical average is 11.3x. This places it at the 73th percentile of its historical range.

What is Alliance Resource Partners, L.P.'s EV/EBITDA?

Alliance Resource Partners, L.P.'s current EV/EBITDA is 5.4x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 6.0x.

What is Alliance Resource Partners, L.P.'s ROE?

Alliance Resource Partners, L.P.'s return on equity (ROE) is 16.8%. The historical average is 62.9%.

Is ARLP stock overvalued?

Based on historical data, Alliance Resource Partners, L.P. is trading at a P/E of 10.6x. This is at the 73th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Alliance Resource Partners, L.P.'s dividend yield?

Alliance Resource Partners, L.P.'s current dividend yield is 10.28% with a payout ratio of 108.4%.

What are Alliance Resource Partners, L.P.'s profit margins?

Alliance Resource Partners, L.P. has 21.3% gross margin and 17.6% operating margin. Operating margin between 10-20% is typical for established companies.

How much debt does Alliance Resource Partners, L.P. have?

Alliance Resource Partners, L.P.'s Debt/EBITDA ratio is 0.7x, indicating low leverage. A ratio below 2x is generally considered financially healthy.