Form SD - Specialized disclosure report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM SD

Specialized Disclosure Report

Arch Resources, Inc.

(Exact name of registrant as specified in its charter)



Delaware	1-13105	43-0921172
(State or other jurisdiction	(Commission File	(I.R.S. Employer
of incorporation or organization)	Number)	Identification Number)



One CityPlace Drive
Suite 300
St. Louis
Missouri		63141
(Address of principal executive offices)		(Zip code)
Matthew C. Giljum Senior Vice President and Chief Financial Officer (314)994-2700 (Name and telephone number, including area code, of the person to contact in connection with this report.)

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, and provide the period to which the information in this Form applies:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _____.

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

Table of Contents

SECTION 2. RESOURCE EXTRACTION ISSUER DISCLOSURE

Item 2.01 Resource Extraction Issuer Disclosure and Report

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included as Exhibit 2.01 to this Specialized Disclosure Report on Form SD.

SECTION 3. EXHIBITS

Item 3.01 Exhibit

2.01 – Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)

99.1 – Resource Extraction Payment Report as by Item 2.01 of this Form

Table of Contents

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.


	Arch Resources, Inc.


	By:	/s/ Matthew C. Giljum
		Matthew C. Giljum
		Senior Vice President and Chief Financial Officer (On behalf of the registrant)

		September 10, 2024

Table of Contents

EXHIBIT 99.1

Resource Extraction Payment Report

for the Fiscal Year Ended December 31, 2023



Segment	Project /Subnational Political Jurisdiction	Resource (Mineral) & Method of Extraction	Governmental Recipient/Country	Payment Type (Taxes, Fees)	Dollars (In thousands)

Metallurgical	West Virginia	Coal - Underground Mining	U.S. Federal government	Federal black lung excise taxes	$	981
	West Virginia	Coal - Underground Mining	U.S. Federal government	Federal reclamation fees		829
	West Virginia	Coal - Underground Mining	U.S. Federal government	Black lung benefits		426
	Total West Virginia Metallurgical payments:				$	2,236

Thermal	Colorado	Coal - Underground Mining	U.S. Federal government	Federal black lung excise taxes	$	2,262
	Colorado	Coal - Underground Mining	U.S. Federal government	Federal reclamation fees		256
	Colorado	Coal - Underground Mining	U.S. Federal government	Black lung benefits		44
	Total Colorado Payments				$	2,562

	Wyoming	Coal - Open Pit	U.S. Federal government	Federal black lung excise taxes	$	31,984
	Wyoming	Coal - Open Pit	U.S. Federal government	Federal reclamation fees		14,157
	Wyoming	Coal - Open Pit	U.S. Federal government	Black lung benefits		—
	Total Wyoming payments				$	46,141

	Total Thermal payments:				$	48,703

Corporate and Other	(1)	Coal - Underground Mining and Open Pit	U.S. Federal government	Federal Income Taxes	$	850
Corporate and Other	(2)	Other	U.S. Federal government	Black Lung Benefits	$	1,023

(1)

The United States federal government levies income taxes at the Arch Resources, Inc. (“Arch Resources”) level rather than on a per project basis. Income tax payment information in the table above is presented at the Arch Resources entity level.

(2)

Other represents Black Lung Benefits for idle or sold operations.

Table of Contents




	2023
Total Payments (by Payment Type)		(In thousands)
Federal black lung excise taxes	$	35,227
Federal reclamation fees		15,242
Black lung benefits		1,493
Federal Income Taxes		850

Total payments to U.S. Federal government	$	52,812

Document Information	12 Months Ended
Document Information	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001037676
Registrant Name	ARCH RESOURCES, INC.
Period End Date	Dec. 31, 2023
Reporting Currency	USD

Payments, by Category - USD ($) $ in Thousands	Fees	Total Payments	Federal black lung excise taxes	Black lung benefits	Federal Income Taxes
Total	$ 15,242	$ 52,812	$ 35,227	$ 1,493	$ 850

Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($) $ in Thousands	Fees	Total Payments	Federal black lung excise taxes	Black lung benefits	Federal Income Taxes
Total	$ 15,242	$ 52,812	$ 35,227	$ 1,493	$ 850
West Virginia
Total	829	2,236	981	426
Colorado
Total	256	2,562	2,262	44
Wyoming
Total	$ 14,157	46,141	$ 31,984
Entity level
Total		850			$ 850
Other Project
Total		$ 1,023		$ 1,023

Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($) $ in Thousands	Fees	Total Payments	Federal black lung excise taxes	Black lung benefits	Federal Income Taxes
Total	$ 15,242	$ 52,812	$ 35,227	$ 1,493	$ 850
United States \| Federal government
Total	$ 15,242	$ 52,812	$ 35,227	$ 1,493	$ 850

Payments, Details - 12 months ended Dec. 31, 2023 - USD ($) $ in Thousands	Amount	Type	Country	Subnat. Juris.	Govt.	Project	Resource	Segment	Ext. Method
#: 1
	$ 981	Taxes	United States	snj:US-WV	Federal government	West Virginia	arch:ResourceCoalMember	arch:MetallurgicalSegmentMember	Underground Mining
#: 2
	829	Fees	United States	snj:US-WV	Federal government	West Virginia	arch:ResourceCoalMember	arch:MetallurgicalSegmentMember	Underground Mining
#: 3
	426	Taxes	United States	snj:US-WV	Federal government	West Virginia	arch:ResourceCoalMember	arch:MetallurgicalSegmentMember	Underground Mining
#: 4
	2,262	Taxes	United States	snj:US-CO	Federal government	Colorado	arch:ResourceCoalMember	arch:ThermalSegmentMember	Underground Mining
#: 5
	256	Fees	United States	snj:US-CO	Federal government	Colorado	arch:ResourceCoalMember	arch:ThermalSegmentMember	Underground Mining
#: 6
	44	Taxes	United States	snj:US-CO	Federal government	Colorado	arch:ResourceCoalMember	arch:ThermalSegmentMember	Underground Mining
#: 7
	31,984	Taxes	United States	snj:US-WY	Federal government	Wyoming	arch:ResourceCoalMember	arch:ThermalSegmentMember	Open Pit
#: 8
	14,157	Fees	United States	snj:US-WY	Federal government	Wyoming	arch:ResourceCoalMember	arch:ThermalSegmentMember	Open Pit
#: 9
	850	Taxes	United States		Federal government	Entity level	arch:ResourceCoalMember	arch:CorporateAndOtherSegmentMember	Underground Mining
#: 10
	$ 1,023	Taxes	United States		Federal government	Other Project		arch:CorporateAndOtherSegmentMember