Merger with Arch Resources, Inc. (Tables)

3 Months Ended

Mar. 31, 2025

The following table presents the preliminary allocation of the aggregate purchase price based on estimated fair values:


	Preliminary Purchase Price Allocation
Total Purchase Price Consideration	$	2,481,368
Effective Settlement of Pre-Existing Relationships	95,636
Total Consideration Transferred	$	2,577,004

Assets Acquired:
Cash and Cash Equivalents	$	217,593
Short-Term Investments	22,969
Trade Receivables, net	161,670
Other Receivables, net	6,483
Inventories	307,175
Other Current Assets	13,117
Property, Plant and Equipment, net	2,630,296
Funds for Asset Retirement Obligations	150,033
Other Noncurrent Assets, net	92,594
Total Assets Acquired	$	3,601,930
Liabilities Assumed:
Accounts Payable	$	211,227
Current Portion of Long-Term Debt	4,104
Other Accrued Liabilities	146,351
Long-Term Debt	6,667
Postretirement Benefits Other Than Pensions	37,118
Pneumoconiosis Benefits	111,313
Asset Retirement Obligations	248,773
Workers’ Compensation	36,254
Salary Retirement	786
Deferred Income Taxes	166,173
Other Noncurrent Liabilities	56,160
Total Liabilities Assumed	$	1,024,926
Net Assets Acquired	$	2,577,004

Pro forma adjustments were tax-effected at the statutory tax rate of 21% percent for purposes of calculating net (loss) income in the table below.