The adoption of the new benefit cost standard, new cash flows standard and new revenue standard resulted in the following adjustments to previously reported results, with no change to the Consolidated Statement of Comprehensive Loss for the three months ended June 30, 2017:

Consolidated Balance Sheet as of December 31, 2017



	As Reported			Adjustments for New Revenue Standard			Additional Reclassifications			As Adjusted
	(In thousands)
Assets
Current assets:
Cash and cash equivalents	$	103,247		$	—		$	—		$	103,247
Receivables:
Trade	103,611			—			(14,300		)	89,311
Other	17,697			—			—			17,697
Total receivables	121,308			—			(14,300		)	107,008
Inventories	106,795			—			—			106,795
Unbilled revenues	—			49,574			14,300			63,874
Other current assets	11,517			—			—			11,517
Total current assets	342,867			49,574			—			392,441
Land, mineral rights, property, plant and equipment	1,665,740			—			—			1,665,740
Less accumulated depreciation, depletion and amortization	923,905			—			—			923,905
Net land, mineral rights, property, plant and equipment	741,835			—			—			741,835
Advanced coal royalties	21,404			—			—			21,404
Restricted investments, reclamation deposits and bond collateral	200,194			—			—			200,194
Unbilled revenues, less current portion	—			225,245			—			225,245
Investment in joint venture	27,763			—			—			27,763
Other assets	55,036			—			—			55,036
Total Assets	$	1,389,099		$	274,819		$	—		$	1,663,918

Liabilities and Shareholders’ Deficit
Current liabilities:
Current installments of long-term debt	$	983,427		$	—		$	—		$	983,427
Accounts payable and accrued expenses:
Trade and other accrued liabilities	121,489			—			—			121,489
Interest payable	22,840			—			—			22,840
Production taxes	41,688			—			—			41,688
Postretirement medical benefits	14,734			—			—			14,734
Deferred revenue	5,068			(1,867		)	—			3,201
Asset retirement obligations	48,429			—			—			48,429
Other current liabilities	9,401			—			—			9,401
Total current liabilities	1,247,076			(1,867		)	—			1,245,209
Long-term debt, less current installments	64,980			—			—			64,980
Postretirement medical benefits, less current portion	317,407			—			—			317,407
Pension and SERP obligations, less current portion	43,585			—			—			43,585
Deferred revenue, less current portion	1,984			(1,984		)	—			—
Asset retirement obligations, less current portion	426,038			—			—			426,038
Other liabilities	31,477			—			—			31,477
Total liabilities	2,132,547			(3,851		)	—			2,128,696
Shareholders’ deficit:
Common stock of $0.01 par value: Authorized 30,000,000 shares; Issued and outstanding 18,771,643 shares at December 31, 2017	188			—			—			188
Other paid-in capital	250,494			—			—			250,494
Accumulated other comprehensive loss	(160,525		)	1,826			—			(158,699		)
Accumulated deficit	(829,107		)	276,844			—			(552,263		)
Total shareholders’ deficit	(738,950		)	278,670			—			(460,280		)
Noncontrolling interests in consolidated subsidiaries	(4,498		)	—			—			(4,498		)
Total deficit	(743,448		)	278,670			—			(464,778		)
Total Liabilities and Shareholders' Deficit	$	1,389,099		$	274,819		$	—		$	1,663,918

Consolidated Statement of Operations for the three months ended June 30, 2017



	As Reported			Adjustments for New Revenue Standard		Adjustments for New Net Periodic Benefit Cost Standard			As Adjusted
	(In thousands, except per share data)
Revenues	$	323,025		$	4,289	$	—		$	327,314
Cost, expenses and other:
Cost of sales (exclusive of depreciation, depletion and amortization, shown separately)	271,909			—		408			272,317
Depreciation, depletion and amortization	39,497			—		—			39,497
Selling and administrative	30,166			—		(1,839		)	28,327
Heritage health benefit expenses	3,306			—		(2,305		)	1,001
Loss on sale/disposal of assets	133			—		—			133
Derivative loss	481			—		—			481
Income from equity affiliates	(1,400		)	—		—			(1,400		)
	344,092			—		(3,736		)	340,356
Operating loss	(21,067		)	4,289		3,736			(13,042		)
Other (expense) income:
Interest expense	(30,109		)	—		—			(30,109		)
Interest income	1,038			—		—			1,038
Loss on foreign exchange	(1,185		)	48		—			(1,137		)
Other income (expense)	302			—		(3,736		)	(3,434		)
	(29,954		)	48		(3,736		)	(33,642		)
Loss before income taxes	(51,021		)	4,337		—			(46,684		)
Income tax benefit	(501		)	99		—			(402		)
Net loss	(50,520		)	4,238		—			(46,282		)
Less net loss attributable to noncontrolling interest	(138		)	—		—			(138		)
Net loss applicable to common shareholders	$	(50,382	)	$	4,238	$	—		$	(46,144	)

Net loss per share applicable to common shareholders:
Basic and diluted	$	(2.69	)	$	0.22	$	—		$	(2.47	)
Weighted average number of common shares outstanding:
Basic and diluted	18,700			—		—			18,700

Consolidated Statement of Operations for the six months ended June 30, 2017



	As Reported			Adjustments for New Revenue Standard		Adjustments for New Net Periodic Benefit Cost Standard			As Adjusted
	(In thousands, except per share data)
Revenues	$	662,762		$	11,564	$	—		$	674,326
Cost, expenses and other:
Cost of sales (exclusive of depreciation, depletion and amortization, shown separately)	556,513			—		824			557,337
Depreciation, depletion and amortization	76,064			—		—			76,064
Selling and administrative	60,592			—		(3,690		)	56,902
Heritage health benefit expenses	6,604			—		(4,609		)	1,995
Gain on sale/disposal of assets	(34		)	—		—			(34		)
Derivative gain	(1,904		)	—		—			(1,904		)
Income from equity affiliates	(2,919		)	—		—			(2,919		)
	694,916			—		(7,475		)	687,441
Operating loss	(32,154		)	11,564		7,475			(13,115		)
Other (expense) income:
Interest expense	(59,371		)	—		—			(59,371		)
Interest income	1,931			—		—			1,931
Loss on foreign exchange	(1,652		)	50		—			(1,602		)
Other income (expense)	2,460			—		(7,475		)	(5,015		)
	(56,632		)	50		(7,475		)	(64,057		)
Loss before income taxes	(88,786		)	11,614		—			(77,172		)
Income tax benefit	(965		)	191		—			(774		)
Net loss	(87,821		)	11,423		—			(76,398		)
Less net loss attributable to noncontrolling interest	(637		)	—		—			(637		)
Net loss applicable to common shareholders	$	(87,184	)	$	11,423	$	—		$	(75,761	)

Net loss per share applicable to common shareholders:
Basic and diluted	$	(4.68	)	$	0.61	$	—		$	(4.07	)
Weighted average number of common shares outstanding:
Basic and diluted	18,636			—		—			18,636

Consolidated Statement of Comprehensive Loss for the six months ended June 30, 2017



	As Reported			Adjustments for New Revenue Standard			As Adjusted
	(In thousands)
Net loss	$	(87,821	)	$	11,423		$	(76,398	)
Other comprehensive income (loss)
Pension and other postretirement plans:
Amortization of accumulated actuarial gains and prior service costs, pension	1,177			—			1,177
Adjustments to accumulated actuarial gains and transition obligations, pension	301			—			301
Amortization of accumulated actuarial gains, transition obligations, and prior service costs, postretirement medical benefits	1,929			—			1,929
Tax effect of other comprehensive income	(1,819		)	(386		)	(2,205		)
Foreign currency translation adjustment gains	8,029			—			8,029
Unrealized and realized gains on available-for-sale debt securities	1,196			—			1,196
Other comprehensive income, net of income taxes	10,813			(386		)	10,427
Comprehensive loss	(77,008		)	11,037			(65,971		)
Less: Comprehensive loss attributable to noncontrolling interest	(637		)	—			(637		)
Comprehensive loss attributable to common shareholders	$	(76,371	)	$	11,037		$	(65,334	)

Consolidated Statement of Cash Flows for the six months ended June 30, 2017



	As Reported			Adjustments for New Revenue Standard			Adjustments for New Cash Flows Standard			As Adjusted
	(In thousands)
Cash flows from operating activities:
Net loss	$	(87,821	)	$	11,423		$	—		$	(76,398	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, depletion and amortization	76,064			—			—			76,064
Accretion of asset retirement obligation	22,437			—			—			22,437
Share-based compensation	2,480			—			—			2,480
Non-cash interest expense	4,639			—			—			4,639
Amortization of deferred financing costs	5,193			—			—			5,193
Gain on derivative instruments	(1,904		)	—			—			(1,904		)
Loss on foreign exchange	1,652			(50		)	—			1,602
Income from equity affiliates	(2,919		)	—			—			(2,919		)
Distributions from equity affiliates	3,403			—			—			3,403
Deferred income tax benefit	(965		)	191			—			(774		)
Other	(1,752		)	—			—			(1,752		)
Changes in operating assets and liabilities:
Receivables	11,360			—			—			11,360
Inventories	7,706			—			—			7,706
Accounts payable and accrued expenses	(20,919		)	—			—			(20,919		)
Interest payable	532			—			—			532
Deferred revenue	(5,809		)	885			—			(4,924		)
Unbilled revenues	—			(12,449		)	—			(12,449		)
Other assets and liabilities	17,596			—			—			17,596
Asset retirement obligations	(20,819		)	—			—			(20,819		)
Net cash used in operating activities	10,154			—			—			10,154
Cash flows from investing activities:
Additions to property, plant and equipment	(13,104		)	—			—			(13,104		)
Proceeds from sales of restricted investments	21,605			—			—			21,605
Purchases of restricted investments	(23,614		)	—			(1,117		)	(24,731		)
Cash payments related to acquisitions and other	(3,580		)	—			—			(3,580		)
Proceeds from sales of assets	783			—			—			783
Receipts from loan and lease receivables	50,488			—			—			50,488
Other	(969		)	—			—			(969		)
Net cash provided by investing activities	31,609			—			(1,117		)	30,492
Cash flows from financing activities:
Repayments of long-term debt	(44,324		)	—			—			(44,324		)
Borrowings on revolving lines of credit	113,200			—			—			113,200
Repayments on revolving lines of credit	(113,200		)	—			—			(113,200		)
Other	(364		)	—			—			(364		)
Net cash used in financing activities	(44,688		)	—			—			(44,688		)
Effect of exchange rate changes on cash	463			—			—			463
Net decrease in cash and cash equivalents, including restricted cash	(2,462		)	—			(1,117		)	(3,579		)
Cash and cash equivalents, including restricted cash, beginning of period	60,082			—			69,533			129,615
Cash and cash equivalents, including restricted cash, end of period	$	57,620		$	—		$	68,416		$	126,036
Supplemental disclosures of cash flow information:
Cash paid for interest	$	48,931		$	—		$	—		$	48,931
Non-cash transactions:
Accrued purchases of property and equipment	$	1,009		$	—		$	—		$	1,009
Capital leases and other financing sources	480			—			—			480