ARLP (Alliance Resource Partners LP) Change In Receivables: $0 Mil (TTM As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ARLP Alliance Resource Partners LP ARLP
84 GF Score
Price $25.77
GF Value $22.58
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Alliance Resource Partners LP Change In Receivables?

Alliance Resource Partners LP ARLP -0.56% 84 Change In Receivables is $0 Mil as of Jun. 2026. GuruFocus rates ARLP with a GF Score™ of 84/100 and a GF Value™ of $22.58 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Alliance Resource Partners LP's change in receivables for the quarter that ended in Jun. 2026 was $0 Mil. It means Alliance Resource Partners LP's Accounts Receivable stayed the same from Mar. 2026 to Jun. 2026 .

Alliance Resource Partners LP's change in receivables for the fiscal year that ended in Dec. 2025 was $45 Mil. It means Alliance Resource Partners LP's Accounts Receivable declined by $45 Mil from Dec. 2024 to Dec. 2025 .

Alliance Resource Partners LP's Accounts Receivable for the quarter that ended in Jun. 2026 was $201 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Alliance Resource Partners LP's Days Sales Outstanding for the three months ended in Jun. 2026 was 33.22.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Alliance Resource Partners LP's liquidation value for the three months ended in Jun. 2026 was $-831 Mil.


Alliance Resource Partners LP  (NAS:ARLP) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Alliance Resource Partners LP's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=200.779/551.56*91
=33.22

2. In Ben Graham's calculation of liquidation value, Alliance Resource Partners LP's accounts receivable are only considered to be worth 75% of book value:

Alliance Resource Partners LP's liquidation value for the quarter that ended in Jun. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=111.194-1155.396+0.75 * 200.779+0.5 * 125.131
=-831

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Alliance Resource Partners LP Change In Receivables Related Terms


Alliance Resource Partners LP Change In Receivables Historical Data

* Premium members only.

The historical data trend for Alliance Resource Partners LP's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Alliance Resource Partners LP Change In Receivables Chart

Alliance Resource Partners LP Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -22.82 -116.81 -42.29 114.59 45.41

Alliance Resource Partners LP Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00
ARLP
84GF Score
Alliance Resource Partners LP ARLP
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alliance Resource Partners LP Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $0 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0 Mil mean?
Alliance Resource Partners LP (ARLP) has a Change In Receivables of $0 Mil as of Jun. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Alliance Resource Partners LP and its competitors.
Is Alliance Resource Partners LP's Change In Receivables too high?
Alliance Resource Partners LP's current Change In Receivables is $0 Mil. Overall, Alliance Resource Partners LP has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Alliance Resource Partners LP's Change In Receivables compare to BTU and CNR?
Alliance Resource Partners LP's Change In Receivables of $0 Mil can be compared against companies in the Other Energy Sources industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for an Other Energy Sources company?
A good Change In Receivables depends on the Other Energy Sources industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Alliance Resource Partners LP and its competitors. Alliance Resource Partners LP's current Change In Receivables is $0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alliance Resource Partners LP stock overvalued right now?
Based on GuruFocus' analysis, Alliance Resource Partners LP (ARLP) is currently considered Modestly Overvalued. The stock's GF Value™ is $22.58, compared to a current price of $25.77 — trading 14.1% above its estimated fair value. The current Change In Receivables is $0 Mil. Alliance Resource Partners LP's overall GF Score™ is 84/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Alliance Resource Partners LP (ARLP), the current Change In Receivables is $0 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Alliance Resource Partners LP (ARLP) Overvalued in 2026?

Based on GuruFocus' analysis, Alliance Resource Partners LP stock appears to be overvalued. The current stock price of $25.77 is trading 14.1% above its estimated GF Value™ of $22.58. GuruFocus considers Alliance Resource Partners LP to be Modestly Overvalued.

Key valuation signals for ARLP:

  • Change In Receivables: $0 Mil
  • GF Value™: $22.58 vs. price of $25.77 (14.1% above fair value)
  • GF Score™: 84/100 with 6 warning signs

No single metric tells the full story. See the ARLP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Alliance Resource Partners LP Business Description

Address 1717 South Boulder Avenue, Suite 400, Tulsa, OK, USA, 74119
Alliance Resource Partners LP operates as a coal mining company based in the United States. It has four segments: Illinois Basin, Appalachia, Oil & Gas Royalties, and Coal Royalties. The Illinois Basin comprises underground mining complexes in Illinois, Indiana, Kentucky, Maryland, and West Virginia. The Appalachia segment comprises the Mettiki mining complex, the Tunnel Ridge mining complex, and the MC Mining complex. The Oil & Gas Royalties has oil & gas mineral interests held by AR Midland and AllDale I & II, and includes Alliance Minerals' equity interests in both AllDale III and Cavalier Minerals. The Coal Royalties have included coal mineral reserves and resources owned or leased by Alliance Resource Properties.
84GF Score

Get the complete analysis for ARLP

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$25.77
Price
$22.58
GF Value