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Side-by-side financial comparison of ALLIANCE RESOURCE PARTNERS LP (ARLP) and G III APPAREL GROUP LTD (GIII). Click either name above to swap in a different company.

G III APPAREL GROUP LTD is the larger business by last-quarter revenue ($988.6M vs $516.0M, roughly 1.9× ALLIANCE RESOURCE PARTNERS LP). G III APPAREL GROUP LTD runs the higher net margin — 8.2% vs 2.1%, a 6.1% gap on every dollar of revenue. On growth, ALLIANCE RESOURCE PARTNERS LP posted the faster year-over-year revenue change (-3.6% vs -9.0%). ALLIANCE RESOURCE PARTNERS LP produced more free cash flow last quarter ($13.3M vs $-106.4M). Over the past eight quarters, G III APPAREL GROUP LTD's revenue compounded faster (13.7% CAGR vs -6.7%).

Alliance Resource Partners LP is a leading North American natural resource enterprise primarily engaged in the production and marketing of coal for utility and industrial customers. It also operates complementary business segments including mineral royalty management, oil and gas extraction, and logistics support services.

G III Apparel Group is a global fashion company that designs, sources, manufactures, markets and distributes apparel, footwear, and accessories under a range of owned and licensed well-known brands. It serves department stores, specialty retailers, and e-commerce platforms across North America, Europe, and other key global markets, catering to casual, sportswear, and premium fashion consumer segments.

ARLP vs GIII — Head-to-Head

Bigger by revenue
GIII
GIII
1.9× larger
GIII
$988.6M
$516.0M
ARLP
Growing faster (revenue YoY)
ARLP
ARLP
+5.4% gap
ARLP
-3.6%
-9.0%
GIII
Higher net margin
GIII
GIII
6.1% more per $
GIII
8.2%
2.1%
ARLP
More free cash flow
ARLP
ARLP
$119.7M more FCF
ARLP
$13.3M
$-106.4M
GIII
Faster 2-yr revenue CAGR
GIII
GIII
Annualised
GIII
13.7%
-6.7%
ARLP

Income Statement — Q1 FY2026 vs Q3 FY2026

Metric
ARLP
ARLP
GIII
GIII
Revenue
$516.0M
$988.6M
Net Profit
$10.7M
$80.6M
Gross Margin
38.6%
Operating Margin
4.2%
11.4%
Net Margin
2.1%
8.2%
Revenue YoY
-3.6%
-9.0%
Net Profit YoY
-29.8%
EPS (diluted)
$1.84

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ARLP
ARLP
GIII
GIII
Q1 26
$516.0M
Q4 25
$535.5M
$988.6M
Q3 25
$571.4M
$613.3M
Q2 25
$547.5M
$583.6M
Q1 25
$540.5M
$839.5M
Q4 24
$590.1M
$1.1B
Q3 24
$613.6M
$644.8M
Q2 24
$593.4M
$609.7M
Net Profit
ARLP
ARLP
GIII
GIII
Q1 26
$10.7M
Q4 25
$82.7M
$80.6M
Q3 25
$95.1M
$10.9M
Q2 25
$59.4M
$7.8M
Q1 25
$74.0M
$48.8M
Q4 24
$16.3M
$114.8M
Q3 24
$86.3M
$24.2M
Q2 24
$100.2M
$5.8M
Gross Margin
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
38.6%
Q3 25
40.8%
Q2 25
42.2%
Q1 25
39.5%
Q4 24
39.8%
Q3 24
42.8%
Q2 24
42.5%
Operating Margin
ARLP
ARLP
GIII
GIII
Q1 26
4.2%
Q4 25
18.2%
11.4%
Q3 25
18.4%
2.7%
Q2 25
16.2%
1.5%
Q1 25
17.4%
8.5%
Q4 24
2.6%
15.3%
Q3 24
16.5%
6.4%
Q2 24
19.8%
2.2%
Net Margin
ARLP
ARLP
GIII
GIII
Q1 26
2.1%
Q4 25
15.4%
8.2%
Q3 25
16.6%
1.8%
Q2 25
10.9%
1.3%
Q1 25
13.7%
5.8%
Q4 24
2.8%
10.6%
Q3 24
14.1%
3.8%
Q2 24
16.9%
1.0%
EPS (diluted)
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
$1.84
Q3 25
$0.25
Q2 25
$0.17
Q1 25
$1.00
Q4 24
$2.55
Q3 24
$0.53
Q2 24
$0.12

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ARLP
ARLP
GIII
GIII
Cash + ST InvestmentsLiquidity on hand
$28.9M
$184.1M
Total DebtLower is stronger
$6.5M
Stockholders' EquityBook value
$1.8B
Total Assets
$2.9B
$2.8B
Debt / EquityLower = less leverage
0.00×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ARLP
ARLP
GIII
GIII
Q1 26
$28.9M
Q4 25
$71.2M
$184.1M
Q3 25
$94.5M
$301.8M
Q2 25
$55.0M
$257.8M
Q1 25
$81.3M
$181.4M
Q4 24
$137.0M
$104.7M
Q3 24
$195.4M
$414.8M
Q2 24
$203.7M
$508.4M
Total Debt
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
$6.5M
Q3 25
$6.9M
Q2 25
$6.8M
Q1 25
$3.0M
Q4 24
$213.9M
Q3 24
$402.5M
Q2 24
$402.7M
Stockholders' Equity
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
$1.8B
Q3 25
$1.7B
Q2 25
$1.7B
Q1 25
$1.7B
Q4 24
$1.6B
Q3 24
$1.5B
Q2 24
$1.5B
Total Assets
ARLP
ARLP
GIII
GIII
Q1 26
$2.9B
Q4 25
$2.9B
$2.8B
Q3 25
$2.9B
$2.7B
Q2 25
$2.9B
$2.4B
Q1 25
$2.9B
$2.5B
Q4 24
$2.9B
$2.8B
Q3 24
$3.0B
$2.7B
Q2 24
$3.1B
$2.6B
Debt / Equity
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
0.00×
Q3 25
0.00×
Q2 25
0.00×
Q1 25
0.00×
Q4 24
0.13×
Q3 24
0.27×
Q2 24
0.26×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ARLP
ARLP
GIII
GIII
Operating Cash FlowLast quarter
$-97.3M
Free Cash FlowOCF − Capex
$13.3M
$-106.4M
FCF MarginFCF / Revenue
2.6%
-10.8%
Capex IntensityCapex / Revenue
18.5%
0.9%
Cash ConversionOCF / Net Profit
-1.21×
TTM Free Cash FlowTrailing 4 quarters
$342.2M
$367.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
$143.9M
$-97.3M
Q3 25
$209.9M
$75.1M
Q2 25
$151.7M
$93.8M
Q1 25
$145.7M
$333.4M
Q4 24
$168.4M
$-111.8M
Q3 24
$209.3M
$49.3M
Q2 24
$215.8M
$45.5M
Free Cash Flow
ARLP
ARLP
GIII
GIII
Q1 26
$13.3M
Q4 25
$99.1M
$-106.4M
Q3 25
$145.2M
$64.7M
Q2 25
$84.7M
$85.7M
Q1 25
$58.9M
$323.7M
Q4 24
$75.3M
$-120.3M
Q3 24
$99.0M
$38.8M
Q2 24
$114.3M
$32.8M
FCF Margin
ARLP
ARLP
GIII
GIII
Q1 26
2.6%
Q4 25
18.5%
-10.8%
Q3 25
25.4%
10.6%
Q2 25
15.5%
14.7%
Q1 25
10.9%
38.6%
Q4 24
12.8%
-11.1%
Q3 24
16.1%
6.0%
Q2 24
19.3%
5.4%
Capex Intensity
ARLP
ARLP
GIII
GIII
Q1 26
18.5%
Q4 25
8.4%
0.9%
Q3 25
11.3%
1.7%
Q2 25
12.2%
1.4%
Q1 25
16.1%
1.2%
Q4 24
15.8%
0.8%
Q3 24
18.0%
1.6%
Q2 24
17.1%
2.1%
Cash Conversion
ARLP
ARLP
GIII
GIII
Q1 26
Q4 25
1.74×
-1.21×
Q3 25
2.21×
6.86×
Q2 25
2.55×
12.09×
Q1 25
1.97×
6.83×
Q4 24
10.31×
-0.97×
Q3 24
2.43×
2.04×
Q2 24
2.15×
7.84×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ARLP
ARLP

Coal sales$443.3M86%
Oil & gas royalties$41.3M8%
Other revenues$22.8M4%
Transportation revenues$8.6M2%
Tons Produced$8.0M2%
Mineral Interest Volumes (BOE)$1.0M0%

GIII
GIII

Proprietary Brands$498.1M50%
Licensed Brands$479.2M48%
Retail Segment$45.7M5%

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