American Resources Corp (AREC) Financial Statements (2026 and earlier)

Company Profile

Business Address 12115 VISIONARY WAY, SUITE 174
FISHERS, IN 46038
State of Incorp. FL
Fiscal Year End December 31
Industry (SIC) 122 - Bituminous Coal And Lignite Mining (benchmarking)
More info Complete Financial Analysis Financial Benchmarking

Balance Sheet (Statement of Financial Position) ($ in thousands)

9/30/2025
MRQ
12/31/2024
12/31/2023
12/31/2022
12/31/2021
12/31/2020
12/31/2019
ASSETS
Current Assets
Cash, cash equivalents, and short-term investments1,19232,9648,86911,49311,201269
Cash and cash equivalent6042,6678,86911,49311,201269
Short-term investments 58730,297    
Restricted cash and investments6,853     
Receivables7(254)6613,18139 
Inventory, net of allowances, customer advances and progress billings96054447 151516
Inventory96054447 151516
Prepaid expense   787625175 
Other undisclosed current assets2,3132,121  (349)2,394
Total current assets:11,32534,88510,76315,29811,2163,178
Noncurrent Assets
Inventory, Noncurrent     6,8388,294
Finance lease, right-of-use asset, after accumulated amortization19,408 13,034   
Operating lease, right-of-use asset712 13,034726  
Property, plant, and equipment, after accumulated depreciation, depletion, and amortization18,29615,3379,11422,903  
Long-term investments and receivables1,98618,780   4,117
Long-term investments1,70618,780    
Accounts and financing receivable, after allowance for credit loss 280    4,117
Restricted cash and investments152,4096,7982,1221,095584265
Other undisclosed noncurrent assets1,73515,9467,8502,85019,77719,375
Total noncurrent assets:194,54756,86145,15427,57527,20032,052
TOTAL ASSETS:205,87291,74655,91642,87338,41535,230
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable and accrued liabilities, including:9,6215131071,3254,28913,914
Accounts payable9,014    11,044
Accrued liabilities6075131071,3251,0442,870
Other undisclosed accounts payable and accrued liabilities     3,245 
Debt2,4418051,9185,284 20,495
Asset retirement obligation      2,327
Accrued reclamation costs   20,296 2,327 
Other liabilities100200    
Due to related parties 4,007753851
Other undisclosed current liabilities72,64116,5535,1175,92015,8927,420
Total current liabilities:84,80318,07127,43716,53523,26145,006
Noncurrent Liabilities
Long-term debt and lease obligation20,2198,320 5485,3315,415
Long-term debt, excluding current maturities500805 5485,3315,415
Finance lease, liability19,7197,515    
Liabilities, other than long-term debt67713,371 56215,52817,513
Asset retirement obligations     15,52817,513
Lease deposit liability  12,875    
Operating lease, liability677496 562  
Other undisclosed noncurrent liabilities181,22551,76228,19527,48214,301 
Total noncurrent liabilities:202,12173,45228,19528,59335,16022,928
Total liabilities:286,92491,52255,63245,12858,42167,934
Equity
Equity, attributable to parent, including:(79,490)224285(2,345)(20,006)(32,705)
Common stock887743
Additional paid in capital186,407178,911167,517163,442113,27990,326
Accumulated deficit(265,905)(178,694)(167,239)(165,794)(133,289)(123,033)
Other undisclosed equity, attributable to parent     0 
Equity, attributable to noncontrolling interest(1,562)     
Other undisclosed equity    90  
Total equity:(81,052)224285(2,255)(20,006)(32,705)
TOTAL LIABILITIES AND EQUITY:205,87291,74655,91642,87338,41535,230

Income Statement (P&L) ($ in thousands)

9/30/2025
TTM
12/31/2024
12/31/2023
12/31/2022
12/31/2021
12/31/2020
12/31/2019
Revenues38316,74439,4747,7551,06024,478
Gain (loss) on disposition of assets for financial service operations  (8,475) 6,8216,821 
Net investment income   31231206165
Fee income  
Cost of revenue (1,241)(21,688)(7,089)(3,750)(26,087)
Amortization of mortgage servicing rights (msrs) (1,241)(1,238)   
Gross profit:38315,50317,787666(2,690)(1,609)
Operating expenses(32,614)(28,166)(63,472)(36,089)17,507 
Other undisclosed operating income (loss) 1,24121,6887,089(31,265)(58,345)
Operating loss:(32,231)(11,422)(23,997)(28,333)(16,447)(59,954)
Nonoperating income (expense)(7,108)(33)312(233) 7,363
Debt instrument, convertible, beneficial conversion feature      7,363
Other nonoperating income (expense)221(33)    
Interest and debt expense(116)(1,337)(4,472)(4,160)(3,383)2,909
Other undisclosed loss from continuing operations before equity method investments, income taxes      
Loss from continuing operations:(39,455)(12,792)(28,157)(32,726)(19,831)(49,683)
Loss before gain (loss) on sale of properties:(19,831)(49,683)
Other undisclosed net income (loss)1161,33729,603222 (21,236)
Net income (loss):(39,339)(11,455)1,446(32,504)(19,831)(70,918)
Other undisclosed net income (loss) attributable to parent8822,910(2,891) 9,575 
Net income (loss) available to common stockholders, diluted:(39,251)11,455(1,446)(32,504)(10,256)(70,918)

Comprehensive Income ($ in thousands)

9/30/2025
TTM
12/31/2024
12/31/2023
12/31/2022
12/31/2021
12/31/2020
12/31/2019
Net income (loss):(39,339)(11,455)1,446(32,504)(19,831)(70,918)
Comprehensive income (loss), net of tax, attributable to parent:(39,339)(11,455)1,446(32,504)(19,831)(70,918)

Statements Sources

The financial statements are based on the Company's filings with the U.S. Securities and Exchange Commission (SEC) through the Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The information is derived from the 10-K and 10-Q reports submitted to the SEC in XBRL (eXtensible Business Reporting Language) format and presented according to the US GAAP Taxonomy. Please review the original filings for a more detailed information.

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