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10-Q Filing

AMERICAN RESOURCES CORP CIK: 1590715 Q1 2017
Filing Information
Form Type 10-Q
Accession Number 0001477932-18-000940
Period End Date 20170331
Filing Date 20180220
Fiscal Year 2017
Fiscal Period Q1
XBRL Instance arec-20170331.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 68 line items
Line Item Tag Value Unit Period
Long-term portion of note payable LongTermNotesPayable $451.39K USD Point-in-time
Long-term portion of note payable LongTermNotesPayable $448.55K USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue $756.16K USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue $784.52K USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue $102.86K USD Point-in-time
Cash CashAndCashEquivalentsAtCarryingValue - USD Point-in-time
Accounts Receivable AccountsReceivableNet $2.75M USD Point-in-time
Accounts Receivable AccountsReceivableNet $1.43M USD Point-in-time
Accounts Receivable - Other AccountsAndOtherReceivablesNetCurrent $199.70K USD Point-in-time
Accounts Receivable - Other AccountsAndOtherReceivablesNetCurrent $196.97K USD Point-in-time
Total Current Assets AssetsCurrent $2.38M USD Point-in-time
Total Current Assets AssetsCurrent $3.74M USD Point-in-time
Cash - restricted RestrictedCashAndCashEquivalentsNoncurrent $220.60K USD Point-in-time
Cash - restricted RestrictedCashAndCashEquivalentsNoncurrent $141.10K USD Point-in-time
Processing and rail facility ProcessingAndRailFacility $2.91M USD Point-in-time
Processing and rail facility ProcessingAndRailFacility $2.91M USD Point-in-time
Underground equipment UndergroundEquipment $7.51M USD Point-in-time
Underground equipment UndergroundEquipment $7.50M USD Point-in-time
Surface equipment SurfaceEquipment $3.75M USD Point-in-time
Surface equipment SurfaceEquipment $3.77M USD Point-in-time
Less Accumulated Depreciation AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment $2.72M USD Point-in-time
Less Accumulated Depreciation AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment $2.26M USD Point-in-time
Land Land $178.68K USD Point-in-time
Land Land $178.68K USD Point-in-time
Accounts Receivable - Other AccountsReceivableNetNoncurrent $178.77K USD Point-in-time
Accounts Receivable - Other AccountsReceivableNetNoncurrent $196.35K USD Point-in-time
Note Receivable NotesAndLoansReceivableNetNoncurrent $4.12M USD Point-in-time
Note Receivable NotesAndLoansReceivableNetNoncurrent $4.12M USD Point-in-time
Total Other Assets AssetsNoncurrent $16.54M USD Point-in-time
Total Other Assets AssetsNoncurrent $16.17M USD Point-in-time
TOTAL ASSETS Assets $18.55M USD Point-in-time
TOTAL ASSETS Assets $20.27M USD Point-in-time
Accounts payable AccountsPayableCurrent $3.11M USD Point-in-time
Accounts payable AccountsPayableCurrent $2.20M USD Point-in-time
Accrued related party management fee AccruedRelatedPartyManagementFee $17.84M USD Point-in-time
Accrued related party management fee AccruedRelatedPartyManagementFee $17.84M USD Point-in-time
Accrued interest AccruedLiabilitiesCurrent $122.94K USD Point-in-time
Accrued interest AccruedLiabilitiesCurrent $152.94K USD Point-in-time
Funds held for others FundsHeldForOthers $104.49K USD Point-in-time
Funds held for others FundsHeldForOthers $24.99K USD Point-in-time
Due to affiliate DueToAffiliateCurrent $74.00K USD Point-in-time
Due to affiliate DueToAffiliateCurrent $74.00K USD Point-in-time
Current portion of long term-debt LongTermDebtCurrent $4.43M USD Point-in-time
Current portion of long term-debt LongTermDebtCurrent $4.02M USD Point-in-time
Current portion of reclamation liability AccruedReclamationCostsCurrent $707.64K USD Point-in-time
Current portion of reclamation liability AccruedReclamationCostsCurrent $2.11M USD Point-in-time
Total current liabilities LiabilitiesCurrent $27.41M USD Point-in-time
Total current liabilities LiabilitiesCurrent $25.40M USD Point-in-time
Long-term portion of note payable (net of issuance costs of $448,548 and $451,389) NotesPayableRelatedPartiesNoncurrent $4.95M USD Point-in-time
Long-term portion of note payable (net of issuance costs of $448,548 and $451,389) NotesPayableRelatedPartiesNoncurrent $4.96M USD Point-in-time
Reclamation liability ReclamationLiabilityNonCurrent $16.15M USD Point-in-time
Reclamation liability ReclamationLiabilityNonCurrent $17.42M USD Point-in-time
Total Other Liabilities LiabilitiesNoncurrent $22.38M USD Point-in-time
Total Other Liabilities LiabilitiesNoncurrent $21.10M USD Point-in-time
Total Liabilities Liabilities $47.78M USD Point-in-time
Total Liabilities Liabilities $48.50M USD Point-in-time
Additional paid-in capital AdditionalPaidInCapital $687.61K USD Point-in-time
Additional paid-in capital AdditionalPaidInCapital $88.19K USD Point-in-time
Accumulated deficit RetainedEarningsAccumulatedDeficit $-27.65M USD Point-in-time
Accumulated deficit RetainedEarningsAccumulatedDeficit $-30.87M USD Point-in-time
Total American Resources Corporation's Shareholders' Equity StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest $-27.56M USD Point-in-time
Total American Resources Corporation's Shareholders' Equity StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest $-30.18M USD Point-in-time
Non controlling interest MinorityInterest $231.74K USD Point-in-time
Non controlling interest MinorityInterest $54.76K USD Point-in-time
Total Stockholders' Deficit StockholdersEquity $-29.95M USD Point-in-time
Total Stockholders' Deficit StockholdersEquity $-27.51M USD Point-in-time
Total liabilities and stockholders' deficit LiabilitiesAndStockholdersEquity $18.55M USD Point-in-time
Total liabilities and stockholders' deficit LiabilitiesAndStockholdersEquity $20.27M USD Point-in-time
Income Statement 42 line items
Line Item Tag Value Unit Period
Coal Sales RevenueCoalServices $5.72M USD 1 Quarter
Coal Sales RevenueCoalServices - USD 1 Quarter
Processing Services Income SalesRevenueServicesNet $893.98K USD 1 Quarter
Processing Services Income SalesRevenueServicesNet $746.78K USD 1 Quarter
Total Revenue Revenues $746.78K USD 1 Quarter
Total Revenue Revenues $6.61M USD 1 Quarter
Cost of Coal Sales and Processing CostOfCoalProductsAndServices $-4.85M USD 1 Quarter
Cost of Coal Sales and Processing CostOfCoalProductsAndServices $-735.15K USD 1 Quarter
Accretion Expense AccretionExpense $-168.25K USD 1 Quarter
Accretion Expense AccretionExpense $-328.06K USD 1 Quarter
Loss of Settlement LossOfSettlement $-155.92K USD 1 Quarter
Loss of Settlement LossOfSettlement - USD 1 Quarter
Depreciation Depreciation $-484.19K USD 1 Quarter
Depreciation Depreciation $-459.64K USD 1 Quarter
General and administrative GeneralAndAdministrativeExpense $-131.19K USD 1 Quarter
General and administrative GeneralAndAdministrativeExpense $-46.68K USD 1 Quarter
Professional Fees ProfessionalFees $-307.31K USD 1 Quarter
Professional Fees ProfessionalFees $-23.48K USD 1 Quarter
Consulting Fees - Related Party ConsultingFeesRelatedParty $-6.86M USD 1 Quarter
Consulting Fees - Related Party ConsultingFeesRelatedParty - USD 1 Quarter
Production Taxes and Royalties RoyaltyExpense $-63.51K USD 1 Quarter
Production Taxes and Royalties RoyaltyExpense $-1.67M USD 1 Quarter
Development Costs DevelopmentCosts $-1.19M USD 1 Quarter
Development Costs DevelopmentCosts $-1.80M USD 1 Quarter
Total Expenses from Operations OperatingExpenses $-9.57M USD 1 Quarter
Total Expenses from Operations OperatingExpenses $-9.70M USD 1 Quarter
Net Loss from Operations OperatingIncomeLoss $-3.09M USD 1 Quarter
Net Loss from Operations OperatingIncomeLoss $-8.82M USD 1 Quarter
Other Income OtherIncome $176.98K USD 1 Quarter
Other Income OtherIncome - USD 1 Quarter
Interest InterestExpense $128.53K USD 1 Quarter
Interest InterestExpense $4.03K USD 1 Quarter
Net Loss NetIncomeLoss $-3.04M USD 1 Quarter
Net Loss NetIncomeLoss $-8.82M USD 1 Quarter
Less: Net income attributable to Non Controlling Interest NetIncomeLossAttributableToNoncontrollingInterest $-176.98K USD 1 Quarter
Less: Net income attributable to Non Controlling Interest NetIncomeLossAttributableToNoncontrollingInterest - USD 1 Quarter
Net loss attributable to American Resources Corp. Shareholders IncomeLossAttributableToParent $-8.82M USD 1 Quarter
Net loss attributable to American Resources Corp. Shareholders IncomeLossAttributableToParent $-3.22M USD 1 Quarter
Net loss per share - basic and diluted EarningsPerShareBasicAndDiluted $-6.00 USD 1 Quarter
Net loss per share - basic and diluted EarningsPerShareBasicAndDiluted - USD 1 Quarter
Weighted average shares outstanding WeightedAverageNumberOfShareOutstandingBasicAndDiluted 498,633.00 shares 1 Quarter
Weighted average shares outstanding WeightedAverageNumberOfShareOutstandingBasicAndDiluted - shares 1 Quarter
Cash Flow Statement 80 line items
Line Item Tag Value Unit Period
Net loss NetIncomeLoss $-3.04M USD 1 Quarter
Net loss NetIncomeLoss $-8.82M USD 1 Quarter
Depreciation Depreciation $-484.19K USD 1 Quarter
Depreciation Depreciation $-459.64K USD 1 Quarter
Accretion expense AccretionExpense $-168.25K USD 1 Quarter
Accretion expense AccretionExpense $-328.06K USD 1 Quarter
Loss on reclamation settlements LossOfSettlement $-155.92K USD 1 Quarter
Loss on reclamation settlements LossOfSettlement - USD 1 Quarter
Assumption of note payable in reverse merger NoncashMergerRelatedCosts $50.00K USD 1 Quarter
Amortization of issuance costs and debt discount AmortizationOfFinancingCosts - USD 1 Quarter
Amortization of issuance costs and debt discount AmortizationOfFinancingCosts $52.84K USD 1 Quarter
Stock compensation expense ShareBasedCompensation - USD 1 Quarter
Stock compensation expense ShareBasedCompensation $83.30K USD 1 Quarter
Accounts receivable IncreaseDecreaseInAccountsReceivable $-25.77K USD 1 Quarter
Accounts receivable IncreaseDecreaseInAccountsReceivable $1.33M USD 1 Quarter
Prepaid expenses and other assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets $40.00K USD 1 Quarter
Prepaid expenses and other assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets $-6.98K USD 1 Quarter
Restricted cash used to pay interest IncreaseInRestrictedCash $3.27K USD 1 Quarter
Restricted cash used to pay interest IncreaseInRestrictedCash $4.03K USD 1 Quarter
Accounts payable IncreaseDecreaseInAccountsPayable $372.26K USD 1 Quarter
Accounts payable IncreaseDecreaseInAccountsPayable $925.48K USD 1 Quarter
Accrued expenses IncreaseDecreaseInAccruedLiabilities $6.84M USD 1 Quarter
Accrued expenses IncreaseDecreaseInAccruedLiabilities - USD 1 Quarter
Accrued interest IncreaseDecreaseInInterestPayableNet $30.00K USD 1 Quarter
Accrued interest IncreaseDecreaseInInterestPayableNet $30.00K USD 1 Quarter
Reclamation liability settlements ReclamationAndMineShutdownProvision $-355.79K USD 1 Quarter
Reclamation liability settlements ReclamationAndMineShutdownProvision - USD 1 Quarter
Cash used in operating activities NetCashProvidedByUsedInOperatingActivities $-874.74K USD 1 Quarter
Cash used in operating activities NetCashProvidedByUsedInOperatingActivities $-25.71K USD 1 Quarter
Note receivable PaymentsToAcquireNotesReceivable $4.12M USD 1 Quarter
Note receivable PaymentsToAcquireNotesReceivable - USD 1 Quarter
Increase in restricted cash IncreaseDecreaseInRestrictedCash $2.49M USD 1 Quarter
Increase in restricted cash IncreaseDecreaseInRestrictedCash $79.50K USD 1 Quarter
Restricted cash used to pay down debt RestrictedCashUsedToPayDownDebt $17.04K USD 1 Quarter
Restricted cash used to pay down debt RestrictedCashUsedToPayDownDebt $21.51K USD 1 Quarter
Advances made in connection with management agreement AdvancesMadeInConnectionWithManagementAgreement $-40.00K USD 1 Quarter
Advances made in connection with management agreement AdvancesMadeInConnectionWithManagementAgreement $-285.00K USD 1 Quarter
Advance repayment in connection with management agreement AdvanceRepaymentInConnectionWithManagementAgreements $75.00K USD 1 Quarter
Advance repayment in connection with management agreement AdvanceRepaymentInConnectionWithManagementAgreements - USD 1 Quarter
Cash paid for PPE, net PaymentsToAcquirePropertyPlantAndEquipment $34.79K USD 1 Quarter
Cash paid for PPE, net PaymentsToAcquirePropertyPlantAndEquipment $-242.04K USD 1 Quarter
Cash received from acquisitions, net of $100 cash paid PaymentsToAcquireBusinessesNetOfCashAcquired $-2.94M USD 1 Quarter
Cash received from acquisitions, net of $100 cash paid PaymentsToAcquireBusinessesNetOfCashAcquired - USD 1 Quarter
Cash used in investing activities NetCashProvidedByUsedInInvestingActivities $-62.24K USD 1 Quarter
Cash used in investing activities NetCashProvidedByUsedInInvestingActivities $-3.69M USD 1 Quarter
Principal payments on long term debt PrincipalPaymentsOnLongTermDebt $14.53K USD 1 Quarter
Principal payments on long term debt PrincipalPaymentsOnLongTermDebt $25.20K USD 1 Quarter
Proceeds from long term debt ProceedsFromIssuanceOfLongTermDebt - USD 1 Quarter
Proceeds from long term debt ProceedsFromIssuanceOfLongTermDebt $4.68M USD 1 Quarter
Payments on factoring agreement PaymentsOnFactoringAgreement - USD 1 Quarter
Payments on factoring agreement PaymentsOnFactoringAgreement $-2.45M USD 1 Quarter
Proceeds from factoring agreement ProceedsFromFactoringAgreement $2.04M USD 1 Quarter
Proceeds from factoring agreement ProceedsFromFactoringAgreement - USD 1 Quarter
Proceeds from sale of series B preferred equity ProceedsFromIssuanceOfCommonStock - USD 1 Quarter
Proceeds from sale of series B preferred equity ProceedsFromIssuanceOfCommonStock $500.00K USD 1 Quarter
Cash provided by financing activities NetCashProvidedByUsedInFinancingActivities $59.59K USD 1 Quarter
Cash provided by financing activities NetCashProvidedByUsedInFinancingActivities $4.67M USD 1 Quarter
Increase(decrease) in cash CashAndCashEquivalentsPeriodIncreaseDecrease $102.86K USD 1 Quarter
Increase(decrease) in cash CashAndCashEquivalentsPeriodIncreaseDecrease $-28.36K USD 1 Quarter
Cash, beginning of period CashAndCashEquivalentsAtCarryingValue $756.16K USD Point-in-time
Cash, beginning of period CashAndCashEquivalentsAtCarryingValue $784.52K USD Point-in-time
Cash, beginning of period CashAndCashEquivalentsAtCarryingValue $102.86K USD Point-in-time
Cash, beginning of period CashAndCashEquivalentsAtCarryingValue - USD Point-in-time
Cash, end of period CashAndCashEquivalentsAtCarryingValue $756.16K USD Point-in-time
Cash, end of period CashAndCashEquivalentsAtCarryingValue $784.52K USD Point-in-time
Cash, end of period CashAndCashEquivalentsAtCarryingValue $102.86K USD Point-in-time
Cash, end of period CashAndCashEquivalentsAtCarryingValue - USD Point-in-time
Assumption of net assets and liabilities for asset acquisitions AssumptionOfNetAssetsAndLiabilitiesForAssetAcquisitions - USD 1 Quarter
Assumption of net assets and liabilities for asset acquisitions AssumptionOfNetAssetsAndLiabilitiesForAssetAcquisitions $626.15K USD 1 Quarter
Equipment for notes payable EquipmentForNotesPayable $139.43K USD 1 Quarter
Equipment for notes payable EquipmentForNotesPayable - USD 1 Quarter
Debt payment by affiliate DebtPaymentByAffiliate $63.00K USD 1 Quarter
Debt payment by affiliate DebtPaymentByAffiliate - USD 1 Quarter
Conversion of note payable to common stock ConversionOfStockAmountConverted1 $50.00K USD 1 Quarter
Beneficial conversion feature on note payable DebtInstrumentConvertibleBeneficialConversionFeature $50.00K USD 1 Quarter
Beneficial conversion feature on note payable DebtInstrumentConvertibleBeneficialConversionFeature - USD 1 Quarter
Cash paid for interest InterestPaid $45.69K USD 1 Quarter
Cash paid for interest InterestPaid $4.03K USD 1 Quarter
Cash paid for income taxes IncomeTaxesPaid - USD 1 Quarter
Cash paid for income taxes IncomeTaxesPaid - USD 1 Quarter

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.

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