vs

Side-by-side financial comparison of ALLIANCE RESOURCE PARTNERS LP (ARLP) and Park Hotels & Resorts Inc. (PK). Click either name above to swap in a different company.

Park Hotels & Resorts Inc. is the larger business by last-quarter revenue ($630.0M vs $516.0M, roughly 1.2× ALLIANCE RESOURCE PARTNERS LP). ALLIANCE RESOURCE PARTNERS LP runs the higher net margin — 2.1% vs 1.9%, a 0.2% gap on every dollar of revenue. On growth, Park Hotels & Resorts Inc. posted the faster year-over-year revenue change (-1.3% vs -3.6%). Over the past eight quarters, Park Hotels & Resorts Inc.'s revenue compounded faster (-4.2% 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.

Park Hotels & Resorts is an American real estate investment trust (REIT) focused on hotel properties, based in Tysons, Virginia. It was formed in 2017 as a spin-off from Hilton Worldwide.

ARLP vs PK — Head-to-Head

Bigger by revenue
PK
PK
1.2× larger
PK
$630.0M
$516.0M
ARLP
Growing faster (revenue YoY)
PK
PK
+2.4% gap
PK
-1.3%
-3.6%
ARLP
Higher net margin
ARLP
ARLP
0.2% more per $
ARLP
2.1%
1.9%
PK
Faster 2-yr revenue CAGR
PK
PK
Annualised
PK
-4.2%
-6.7%
ARLP

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
ARLP
ARLP
PK
PK
Revenue
$516.0M
$630.0M
Net Profit
$10.7M
$12.0M
Gross Margin
Operating Margin
4.2%
9.8%
Net Margin
2.1%
1.9%
Revenue YoY
-3.6%
-1.3%
Net Profit YoY
121.1%
EPS (diluted)
$0.05

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
PK
PK
Q1 26
$516.0M
$630.0M
Q4 25
$535.5M
$629.0M
Q3 25
$571.4M
$610.0M
Q2 25
$547.5M
$672.0M
Q1 25
$540.5M
$630.0M
Q4 24
$590.1M
$625.0M
Q3 24
$613.6M
$649.0M
Q2 24
$593.4M
$686.0M
Net Profit
ARLP
ARLP
PK
PK
Q1 26
$10.7M
$12.0M
Q4 25
$82.7M
$-205.0M
Q3 25
$95.1M
$-16.0M
Q2 25
$59.4M
$-5.0M
Q1 25
$74.0M
$-57.0M
Q4 24
$16.3M
$66.0M
Q3 24
$86.3M
$54.0M
Q2 24
$100.2M
$64.0M
Operating Margin
ARLP
ARLP
PK
PK
Q1 26
4.2%
9.8%
Q4 25
18.2%
-26.1%
Q3 25
18.4%
9.7%
Q2 25
16.2%
9.7%
Q1 25
17.4%
1.1%
Q4 24
2.6%
13.3%
Q3 24
16.5%
14.6%
Q2 24
19.8%
17.6%
Net Margin
ARLP
ARLP
PK
PK
Q1 26
2.1%
1.9%
Q4 25
15.4%
-32.6%
Q3 25
16.6%
-2.6%
Q2 25
10.9%
-0.7%
Q1 25
13.7%
-9.0%
Q4 24
2.8%
10.6%
Q3 24
14.1%
8.3%
Q2 24
16.9%
9.3%
EPS (diluted)
ARLP
ARLP
PK
PK
Q1 26
$0.05
Q4 25
$-1.04
Q3 25
$-0.08
Q2 25
$-0.02
Q1 25
$-0.29
Q4 24
$0.32
Q3 24
$0.26
Q2 24
$0.30

Balance Sheet & Financial Strength

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

Metric
ARLP
ARLP
PK
PK
Cash + ST InvestmentsLiquidity on hand
$28.9M
$156.0M
Total DebtLower is stronger
Stockholders' EquityBook value
$3.1B
Total Assets
$2.9B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ARLP
ARLP
PK
PK
Q1 26
$28.9M
$156.0M
Q4 25
$71.2M
$232.0M
Q3 25
$94.5M
$278.0M
Q2 25
$55.0M
$319.0M
Q1 25
$81.3M
$233.0M
Q4 24
$137.0M
$402.0M
Q3 24
$195.4M
$480.0M
Q2 24
$203.7M
$449.0M
Total Debt
ARLP
ARLP
PK
PK
Q1 26
Q4 25
$3.9B
Q3 25
$3.9B
Q2 25
$3.9B
Q1 25
$3.9B
Q4 24
$3.9B
Q3 24
$3.9B
Q2 24
$3.9B
Stockholders' Equity
ARLP
ARLP
PK
PK
Q1 26
$3.1B
Q4 25
$3.1B
Q3 25
$3.4B
Q2 25
$3.4B
Q1 25
$3.5B
Q4 24
$3.6B
Q3 24
$3.8B
Q2 24
$3.8B
Total Assets
ARLP
ARLP
PK
PK
Q1 26
$2.9B
Q4 25
$2.9B
$7.7B
Q3 25
$2.9B
$8.8B
Q2 25
$2.9B
$8.9B
Q1 25
$2.9B
$8.9B
Q4 24
$2.9B
$9.2B
Q3 24
$3.0B
$9.2B
Q2 24
$3.1B
$9.2B
Debt / Equity
ARLP
ARLP
PK
PK
Q1 26
Q4 25
1.23×
Q3 25
1.14×
Q2 25
1.12×
Q1 25
1.11×
Q4 24
1.06×
Q3 24
1.03×
Q2 24
1.03×

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
PK
PK
Operating Cash FlowLast quarter
Free Cash FlowOCF − Capex
$13.3M
FCF MarginFCF / Revenue
2.6%
Capex IntensityCapex / Revenue
18.5%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$342.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ARLP
ARLP
PK
PK
Q1 26
Q4 25
$143.9M
$105.0M
Q3 25
$209.9M
$99.0M
Q2 25
$151.7M
$108.0M
Q1 25
$145.7M
$86.0M
Q4 24
$168.4M
$80.0M
Q3 24
$209.3M
$140.0M
Q2 24
$215.8M
$117.0M
Free Cash Flow
ARLP
ARLP
PK
PK
Q1 26
$13.3M
Q4 25
$99.1M
$-3.0M
Q3 25
$145.2M
$31.0M
Q2 25
$84.7M
$65.0M
Q1 25
$58.9M
$9.0M
Q4 24
$75.3M
$17.0M
Q3 24
$99.0M
$97.0M
Q2 24
$114.3M
$66.0M
FCF Margin
ARLP
ARLP
PK
PK
Q1 26
2.6%
Q4 25
18.5%
-0.5%
Q3 25
25.4%
5.1%
Q2 25
15.5%
9.7%
Q1 25
10.9%
1.4%
Q4 24
12.8%
2.7%
Q3 24
16.1%
14.9%
Q2 24
19.3%
9.6%
Capex Intensity
ARLP
ARLP
PK
PK
Q1 26
18.5%
Q4 25
8.4%
17.2%
Q3 25
11.3%
11.1%
Q2 25
12.2%
6.4%
Q1 25
16.1%
12.2%
Q4 24
15.8%
10.1%
Q3 24
18.0%
6.6%
Q2 24
17.1%
7.4%
Cash Conversion
ARLP
ARLP
PK
PK
Q1 26
Q4 25
1.74×
Q3 25
2.21×
Q2 25
2.55×
Q1 25
1.97×
Q4 24
10.31×
1.21×
Q3 24
2.43×
2.59×
Q2 24
2.15×
1.83×

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%

PK
PK

Comparable Hotel Revenues$617.0M98%
Other$13.0M2%

Related Comparisons