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ARLPAlliance Resource Partners, L.P.
$23.85$3.1B
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  3. ARLP
  4. Financial Ratios

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

Latest Ratios: P/E Ratio 9.9x · EV/EBITDA 5.1x · 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$3.1B$3.0B$3.4B$2.7B$2.6B$1.6B$570M$1.4B$2.3B$1.9B$1.7B
Enterprise Value$3.5B$3.4B$3.7B$3.0B$2.7B$1.9B$1.1B$2.2B$2.7B$2.5B$2.3B
P/E Ratio →9.869.609.494.404.639.29—3.526.197.046.62
P/S Ratio1.401.361.371.051.071.020.430.711.131.080.86
P/B Ratio1.651.601.821.451.511.310.531.101.911.691.53
P/FCF7.917.698.997.445.015.912.036.564.894.602.75
P/OCF4.714.584.193.243.223.771.422.683.253.432.37

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 / EBITDA5.084.955.233.172.904.002.873.674.464.183.33
EV / EBIT9.029.038.914.394.018.86—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 Yield11.0%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 Yield10.1%10.4%10.5%22.7%21.6%10.8%—28.4%16.1%14.2%15.1%
FCF Yield12.6%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 Yield11.0%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 RegimeContracting
ProfitabilityStrained
Balance SheetHealthy
Cash FlowDeteriorating
Top Statement Risk

Structural coal demand decline

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Market Pricing Reflects Terminal Uncertainty

According to current market data, ARLP trades at a forward EV/EBITDA of 4.81x, which suggests that investors are pricing in significant long-term contraction rather than growth, despite the partnership's historical ability to maintain a double-digit dividend yield of 10.7% in a volatile energy market.

The current P/E of 10.12x appears to reflect a deep discount compared to broader energy peers, likely driven by the market's classification of the firm as a terminal-value coal asset. This valuation multiple warrants caution, as it may fail to account for the potential erosion of the royalty segment's growth optionality if coal-fired utility retirements accelerate faster than anticipated.

Capital Efficiency Facing Secular Headwinds

Based on reported financial figures, ARLP's ROIC has compressed significantly from 5.5% in 2024Q1 to a marginal 0.7% in 2026Q1, indicating that the partnership is struggling to generate returns above its cost of capital as mining operations face increasing geological and inflationary cost pressures.

The sharp decline in ROIC suggests that the capital-intensive nature of Illinois Basin mining is becoming less efficient as the company exhausts lower-cost reserves. Investors should monitor whether the royalty segment can eventually offset this decay, as current returns on invested capital appear insufficient to justify continued heavy reinvestment in traditional coal infrastructure.

Working Capital Cycles Signal Stress

As reported in recent quarterly filings, ARLP's cash conversion cycle has expanded to 40 days in 2026Q1 from a low of 35 days in 2025Q3, reflecting a deterioration in working capital efficiency that may indicate tightening leverage with utility customers or slower inventory turnover.

The increase in the cash conversion cycle suggests that the partnership is experiencing friction in its operational liquidity, potentially due to rising inventory levels or delayed collections. This trend warrants further investigation, as it may signal that the company's logistical advantage is being pressured by the broader industry-wide slowdown in coal demand.

Liquidity Buffer Under Increasing Strain

According to the 2026Q1 balance sheet, ARLP's current ratio has tightened to 1.46, down from 2.20 in 2024Q4, indicating that the partnership's ability to cover short-term obligations is narrowing as cash reserves are depleted to support ongoing operations and dividend distributions in a contracting environment.

The reduction in the quick ratio to 0.95 suggests that the company is becoming increasingly dependent on inventory liquidation to meet its immediate financial commitments. This liquidity profile appears vulnerable to any sudden shocks in coal pricing or unexpected spikes in maintenance capital requirements, necessitating a close watch on cash burn rates.

Misapplication of Distributable Cash Flow

Financial analysts frequently misapply the standard Distributable Cash Flow (DCF) metric to ARLP, as it often obscures the high maintenance capital intensity required to sustain underground mining, thereby overstating the true recurring cash available for unitholders in a period of declining production volumes.

Investors should instead focus on Free Cash Flow after all capital expenditures, including those labeled as maintenance, to gain a more accurate picture of the partnership's sustainability. Relying on traditional DCF metrics may lead to an overly optimistic assessment of the dividend's safety, as it ignores the reality of reserve depletion costs.

Download Financial Ratios Data

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 9.9x. 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 5.1x. 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 9.9x. 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 11.01% 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.