Financial Analysis
Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data
American Resources Corp AREC
· Other · Silver Ores
Filing evidence summary
Caution evidenceCoverage 3/5 core metricsLatest reported annual revenue changed -100.0% from the prior reported annual observation.
Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.
Evidence signals
- Revenue contracted
Latest reported annual revenue changed -100.0% from the prior reported annual observation.
Why this surfaced
Direction threshold: above +2% constructive; below -2% caution; otherwise monitor. This is not labeled one-year growth when filing periods have a gap. Period end 2025-12-31.
- Operating margin compressed
Operating margin changed -41666.5 percentage points from the prior annual period.
Why this surfaced
Direction threshold: more than +1 percentage point constructive; below -1 point caution. Period end 2024-12-31.
- 4 filing risk checks flagged
Flagged areas: Earnings quality, Solvency & liquidity, Dilution.
Why this surfaced
The full financial analysis shows each value, threshold, and sector limitation.
Core trend metrics
Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.
Where to look next
Risk checks
- Earnings quality
- Solvency & liquidity
- Dilution
Financial movement
- Cash→ flat
- Long-term debt→ flat
- Inventory→ flat
- Receivables→ flat
- Current assets→ flat
Source & freshness
- Source
- SEC EDGAR XBRL
- Fetched
- 2026-09-06
- Latest period end
- 2025-12-31
- Filings
- EDGAR ↗
Reported segment mix
figures as filed · share of the filed sum · change vs the prior period in the same filing- Corporate$0share n/ano prior
No consolidated figure stored for this period; shares are of the filed sum.
- Corporate-$10.6M100.0%-19.1% yoy
Members sum to -$10.6M against -$11.3M consolidated (residual -$686K) - eliminations or corporate lines the filer did not tag on this axis.
- Re Elements$165share n/a-99.9% yoy
- Consolidated$165share n/a-99.9% yoy
- Corporate$0share n/a-100.0% yoy
- American Carbon$0share n/a-100.0% yoy
- American Metals$0share n/ano prior
Change is against the same quarter a year earlier, as reported in the same 10-Q.
Source: SEC DERA Financial Statement and Notes data sets. Dimensional XBRL facts on the business-segment, product/service and geographic axes; the engine keeps the accession of every figure. Descriptive and educational, not advice.
Peer percentiles
latest fiscal year ending 2025-12-31 · among 4,122 US-listed filers · 119 in Energy| Metric | Value | vs all filers | vs sector |
|---|---|---|---|
Return on equity net income ÷ stockholders' equity (positive equity only) | 58.4% | 97thof 3,577 top third | 98thof 95 top third |
Cash conversion operating cash flow ÷ net income (net income > 0) | -0.2× | 8thof 2,183 bottom third | 2ndof 70 bottom third |
Cash-flow accrual ratio (net income − operating cash flow) ÷ average total assets · lower is ranked higher | 29.2% | 1stof 3,577 bottom third | 1stof 102 bottom third |
Balance-sheet accrual ratio change in net operating assets ÷ average net operating assets · lower is ranked higher | -1538.3% | 100thof 3,059 top third | 99thof 77 top third |
Each filer's latest fiscal year as stored by the nightly crawl; fiscal year ends differ across the universe. A metric ranks only filers for which it is computable from filed facts. Ties split; a rank reads "better than N% of filers" in the metric's own direction. Descriptive and educational, not a rating.
Earnings quality
latest fiscal year ending 2025-12-31 · accruals and cash conversion as filedPer fiscal year from filed facts: cash conversion = operating cash flow / net income (net income > 0); cash-flow accrual ratio = (net income - operating cash flow) / average total assets; balance-sheet accrual ratio = change in net operating assets / average net operating assets, NOA = (assets - cash) - (liabilities - debt). Descriptive; a missing input yields a missing ratio. High accrual ratios and cash conversion well below one are the measures the accruals literature associates with less persistent earnings; they are screens to read the cash-flow statement with, not conclusions. The per-year series is part of Pro risk analysis.
Point-in-time ledger
first-reported vs latest filing · periods since 2020-01-01 · 37 changed periods, 30 largest shown| Line item | Period | First reported | Latest filing | Change | Filings |
|---|---|---|---|---|---|
| Stockholders' equity StockholdersEquity | balance at 2023-12-31 | $224K 10-K 2024-04-15 | -$43.5M 10-K/A 2025-10-24 | -19547.2% | first · latest · 5 filings carry it |
| Stockholders' equity StockholdersEquity | balance at 2022-12-31 | $285K 10-K 2023-03-31 | -$19.9M 10-K/A 2025-10-24 | -7102.2% | first · latest · 6 filings carry it |
| Net income NetIncomeLoss | quarter 2023-06-30 | -$1000K 10-Q 2023-08-14 | -$8.47M 10-Q 2024-11-19 | -747.3% | first · latest · 4 filings carry it |
| Net income NetIncomeLoss | fiscal year 2023-12-31 | $11.5M 10-K 2024-04-15 | -$38.5M 10-K/A 2025-10-24 | -436.3% | first · latest · 3 filings carry it |
| Operating income OperatingIncomeLoss | fiscal year 2023-12-31 | -$11.4M 10-K 2024-04-15 | -$36.4M 10-K/A 2025-10-24 | -218.5% | first · latest · 3 filings carry it |
| Net income NetIncomeLoss | quarter 2024-03-31 | $6.23M 10-Q/A 2024-05-22 | -$7.02M 10-Q/A 2025-10-24 | -212.8% | first · latest · 5 filings carry it |
| Net income NetIncomeLoss | quarter 2023-09-30 | $3.48M 10-Q 2023-11-14 | -$2.46M 10-Q 2024-11-19 | -170.5% | first · latest |
| Interest expense InterestExpense | quarter 2024-03-31 | $249K 10-Q/A 2024-05-22 | $663K 10-Q/A 2025-10-24 | +165.7% | first · latest · 3 filings carry it |
| Interest expense InterestExpense | quarter 2024-09-30 | $774K 10-Q 2024-11-19 | $1.97M 10-Q/A 2025-11-17 | +153.9% | first · latest · 3 filings carry it |
| Revenue Revenues | quarter 2025-09-30 | $50.2K 10-Q 2025-11-14 | $165 10-Q/A 2025-11-17 | -99.7% | first · latest |
| Revenue Revenues | fiscal year 2024-12-31 | $383K 10-K/A 2025-06-02 | $34.1K 10-K 2026-05-20 | -91.1% | first · latest · 3 filings carry it |
| Stock-based compensation ShareBasedCompensation | quarter 2024-03-31 | $560K 10-Q/A 2024-05-22 | $986K 10-Q/A 2025-10-24 | +76.0% | first · latest · 3 filings carry it |
| Cash CashAndCashEquivalentsAtCarryingValue | balance at 2024-12-31 | $604K 10-K/A 2025-06-02 | $201K 10-K 2026-05-20 | -66.7% | first · latest · 7 filings carry it |
| Operating income OperatingIncomeLoss | fiscal year 2024-12-31 | -$33.1M 10-K/A 2025-06-02 | -$14.2M 10-K 2026-05-20 | +57.0% | first · latest · 3 filings carry it |
| Cash CashAndCashEquivalentsAtCarryingValue | balance at 2023-12-31 | $2.67M 10-Q 2024-08-19 | $1.32M 10-K/A 2025-10-24 | -50.5% | first · latest · 4 filings carry it |
| Interest expense InterestExpense | fiscal year 2023-12-31 | $1.34M 10-K 2024-04-15 | $1.99M 10-K/A 2025-10-24 | +48.7% | first · latest · 3 filings carry it |
| Total assets Assets | balance at 2024-12-31 | $205M 10-K/A 2025-06-02 | $282M 10-K 2026-05-20 | +37.4% | first · latest · 7 filings carry it |
| Total assets Assets | balance at 2023-12-31 | $91.7M 10-K 2024-04-15 | $64.7M 10-K/A 2025-10-24 | -29.4% | first · latest · 6 filings carry it |
| Revenue Revenues | fiscal year 2023-12-31 | $16.7M 10-K 2024-04-15 | $11.8M 10-K/A 2025-10-24 | -29.4% | first · latest · 3 filings carry it |
| Total liabilities Liabilities | balance at 2024-12-31 | $287M 10-K/A 2025-06-02 | $363M 10-K 2026-05-20 | +26.4% | first · latest · 7 filings carry it |
| Net income NetIncomeLoss | quarter 2025-09-30 | -$6.3M 10-Q 2025-11-14 | -$7.7M 10-Q/A 2025-11-17 | -22.2% | first · latest |
| Total liabilities Liabilities | balance at 2023-12-31 | $91.5M 10-K 2024-04-15 | $110M 10-K/A 2025-10-24 | +19.9% | first · latest · 6 filings carry it |
| Operating income OperatingIncomeLoss | fiscal year 2022-12-31 | -$24M 10-K 2023-03-31 | -$19.5M 10-K 2024-04-15 | +18.8% | first · latest |
| Net income NetIncomeLoss | quarter 2024-09-30 | -$9.22M 10-Q 2024-11-19 | -$10.6M 10-Q/A 2025-11-17 | -15.2% | first · latest · 3 filings carry it |
| Stockholders' equity StockholdersEquity | balance at 2025-09-30 | -$93.4M 10-Q 2025-11-14 | -$80.7M 10-Q/A 2025-11-17 | +13.7% | first · latest |
| Net income NetIncomeLoss | quarter 2023-03-31 | -$3.1M 10-Q 2023-11-14 | -$2.86M 10-Q 2024-11-19 | +7.7% | first · latest · 4 filings carry it |
| Operating income OperatingIncomeLoss | quarter 2024-03-31 | -$6.26M 10-Q/A 2024-05-22 | -$6.73M 10-Q/A 2025-10-24 | -7.4% | first · latest · 3 filings carry it |
| Operating income OperatingIncomeLoss | quarter 2024-09-30 | -$8.26M 10-Q 2024-11-19 | -$8.83M 10-Q/A 2025-11-17 | -6.9% | first · latest · 3 filings carry it |
| Net income NetIncomeLoss | quarter 2024-06-30 | -$6.6M 10-Q 2024-08-19 | -$7M 10-Q 2024-11-19 | -6.0% | first · latest |
| Net income NetIncomeLoss | fiscal year 2024-12-31 | -$40.1M 10-K/A 2025-06-02 | -$39.2M 10-K 2026-05-20 | +2.3% | first · latest · 3 filings carry it |
First filing reporting each period vs the latest filing carrying it (10-K and 10-Q only, periods since 2020, the extractor's winning tag per concept); a change under 0.5% is treated as rounding. A change can be a restatement, a reclassification or a re-tagging in a later comparative column; the two filings are linked so the reader can see which. Descriptive, not a verdict.
Notes by disclosure type
Not available for AREC yet: no footnote text blocks on file for this filer in the ingested DERA files.
Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.