Form SD - Specialized disclosure report

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

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FORM SD

Specialized Disclosure Report

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Arch Resources, Inc.

(Exact name of registrant as specified in its charter)

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

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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 [phone] (Name and telephone number, including area code, of the person to contact in connection with this report.)

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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.

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Table of Contents

SECTION 2. RESOURCE EXTRACTION ISSUER DISCLOSURE

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Item 2.01 Resource Extraction Issuer Disclosure and Report

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Disclosure of Payments by Resource Extraction Issuers

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

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SECTION 3. EXHIBITS

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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

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Table of Contents

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Signatures

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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.

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​	Arch Resources, Inc.
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​	By:	/s/ Matthew C. Giljum
​	​	Matthew C. Giljum
​	​	Senior Vice President and Chief Financial Officer (On behalf of the registrant)
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​	​	September 10, 2024

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Table of Contents

EXHIBIT 99.1

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Resource Extraction Payment Report

for the Fiscal Year Ended December 31, 2023

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​		​	​	​	​	​		​	​	​
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

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(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.

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Table of Contents

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

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Document Information	12 Months Ended
	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

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