Press Release: Natural Resource Partners L.P. Reports Second Quarter 2026 Results and Declares Second Quarter 2026 Distribution of $0.75 Per Common Unit

Dow Jones
Aug 05

HOUSTON, Aug. 05, 2026 (GLOBE NEWSWIRE) -- Natural Resource Partners L.P. (NYSE:NRP) today reported second quarter 2026 results as follows:

 
                            For the Three Months    Last Twelve Months 
                                    Ended                  Ended 
                           ----------------------  -------------------- 
(In thousands) 
(Unaudited)                               June 30, 2026 
-------------------------  -------------------------------------------- 
Net income                   $             25,176    $          106,698 
Operating cash flow                        40,950               159,824 
 
Free cash flow before 
 investment in soda ash 
 business                    $             41,723    $          162,826 
  Investment in soda ash 
   business                                    --               (39,200) 
                                -----------------       --------------- 
Free cash flow (1)           $             41,723    $          123,626 
 

_______________________________(1) (See "Non-GAAP Financial Measures" and reconciliation tables at the end of this release.)

Highlights:

   -- Generated $41.7 million of free cash flow in the second quarter of 2026 
 
   -- Paid first quarter 2026 distribution of $0.75 per common unit 
 
   -- Declares second quarter 2026 common unit distribution of $0.75 per unit 

"NRP generated $42 million of free cash flow in the second quarter of 2026 and $163 million of free cash flow over the last twelve months before accounting for the $39 million investment we made in our soda ash business in the first quarter of 2026," said Craig Nunez, NRP's president and chief operating officer. "We are on track to pay off all debt and significantly raise distributions before year-end."

NRP announced today that the board of directors of its general partner declared a second quarter 2026 cash distribution of $0.75 per common unit to be paid on August 25, 2026, to unitholders of record on August 18, 2026. Future distributions on NRP's common units will be determined on a quarterly basis by the board of directors. The board of directors considers numerous factors each quarter in determining cash distributions including profitability, cash flow, debt service obligations, market conditions and outlook, estimated unitholder income tax liability, and the level of cash reserves that the board determines is necessary for future operating and capital needs.

Mineral Rights Segment

Mineral Rights revenues for the second quarter of 2026 increased $6.1 million as compared to the prior year quarter, driven primarily by higher metallurgical and thermal coal sales volumes and higher prices at certain properties. Approximately 70% of coal royalty revenues and approximately 45% of coal royalty sales volumes were derived from metallurgical coal in the second quarter of 2026.

Operating cash flow and free cash flow decreased $1.0 million and $0.9 million, respectively, as compared to the prior year period primarily due to higher recoupments during the second quarter of 2026, partially offset by increased cash received from minimum payments.

Net income for the second quarter of 2026 decreased $3.5 million as compared to the prior year period primarily due to revised engineering and increased depletion rate at a thermal property. This property continues to hold significant economic tons and long-term mine life, and there has been no material change to NRP's estimate of the segment's long-term earning power.

Mineral Rights segment results continue to be impacted by low natural gas prices, ample coal stockpiles at power plants, and soft global steel demand.

NRP has no meaningful developments to report on its carbon neutral initiatives but continues to explore opportunities to create value through carbon sequestration and renewable energy production across its vast portfolio of mineral and surface assets.

Soda Ash Segment

Soda Ash net income in the second quarter of 2026 decreased $7.5 million as compared to the prior year period primarily due to lower sales prices in 2026. Operating and free cash flow each decreased $5.0 million in the second quarter of 2026 as compared to the prior year period due to the $4.9 million distribution received in the second quarter of 2025 and no distribution in the second quarter of 2026.

The global soda ash market remains weak with international soda ash prices below the cost of production for many producers due to the increased natural soda ash supply from China, along with sluggish demand for flat glass due to slowing commercial and residential construction globally. NRP does not expect to receive distributions from Sisecam Wyoming for several years until the soda ash market returns to equilibrium through increased demand and/or capacity rationalization.

Corporate and Financing

Corporate and Financing net income increased $1.9 million, while operating cash flow and free cash flow each increased $1.3 million in the second quarter of 2026 as compared to the prior year period. These increases were primarily due to lower interest expense and cash paid for interest in the second quarter of 2026 as compared to the prior year period due to less debt outstanding.

In May 2026, NRP paid a first quarter 2026 cash distribution of $0.75 per common unit and today, NRP declared a second quarter 2026 cash distribution of $0.75 per common unit.

NRP had $217.0 million of available liquidity at June 30, 2026, consisting of $30.1 million of cash and cash equivalents and $186.9 million of borrowing capacity available under its revolving credit facility.

NRP's consolidated leverage ratio was 0.2 x at June 30, 2026.

Conference Call

A conference call will be held today at 9:00 a.m. ET. To register for the conference call, please use this link: https://events.q4inc.com/analyst/548891416?pwd=t0aSXC6s. After registering a confirmation will be sent via email, including dial in details and unique conference call codes for entry. Registration is open through the live call, however, to ensure you are connected for the full conference call we suggest registering at minimum 10 minutes prior to the start of the call. Investors may also listen to the call via the Investor Relations section of the NRP website at www.nrplp.com. To access the replay, please visit the Investor Relations section of NRP's website.

Withholding Information for Foreign Investors

Concurrent with this announcement, we are providing qualified notice to brokers and nominees that hold NRP units on behalf of non-U.S. investors under Treasury Regulation Section 1.1446-4(b) and (d) and Treasury Regulation Section 1.1446(f)-4(c)(2)(iii). Brokers and nominees should treat one hundred percent (100%) of NRP's distributions to non-U.S. investors as being attributable to income that is effectively connected with a United States trade or business. In addition, brokers and nominees should treat one hundred percent (100%) of the distribution as being in excess of cumulative net income for purposes of determining the amount to withhold. Accordingly, NRP's distributions to non-U.S. investors are subject to federal income tax withholding at a rate equal to the sum of the highest applicable rate plus ten percent (10%).

Company Profile

Natural Resource Partners L.P., a master limited partnership headquartered in Houston, TX, is a diversified natural resource company that owns, manages and leases a diversified portfolio of properties in the United States including coal, industrial minerals and other natural resources, as well as rights to conduct carbon sequestration and renewable energy activities. NRP also owns an equity investment in Sisecam Wyoming LLC, one of the world's lowest-cost producers of soda ash.

For additional information, please contact Tiffany Sammis at 713-751-7515 or tsammis@nrplp.com. Further information about NRP is available on the partnership's website at http://www.nrplp.com.

Forward-Looking Statements

This press release includes "forward-looking statements" as defined by the Securities and Exchange Commission. All statements, other than statements of historical facts, included in this press release that address activities, events or developments that the Partnership expects, believes or anticipates will or may occur in the future are forward-looking statements. These statements are based on certain assumptions made by the Partnership based on its experience and perception of historical trends, current conditions, expected future developments and other factors it believes are appropriate in the circumstances. Such statements are subject to a number of assumptions, risks and uncertainties, many of which are beyond the control of the Partnership. These risks include, among other things, statements regarding: future distributions on the Partnership's common units; the Partnership's business strategy; its liquidity and access to capital and financing sources; its financial strategy; prices of and demand for coal, trona and soda ash, and other natural resources; estimated revenues, expenses and results of operations; projected future performance by the Partnership's lessees; Sisecam Wyoming LLC's trona mining and soda ash refinery operations; distributions from the soda ash business; the impact of governmental policies, laws and regulations, as well as regulatory and legal proceedings involving the Partnership, and of scheduled or potential regulatory or legal changes; global and U.S. economic conditions; and other factors detailed in Natural Resource Partners' Securities and Exchange Commission filings. Natural Resource Partners L.P. has no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events or otherwise.

Non-GAAP Financial Measures

"Adjusted EBITDA" is a non-GAAP financial measure that we define as net income (loss) less equity earnings from unconsolidated investment; plus total distributions from unconsolidated investment, interest expense, net, debt modification expense, loss on extinguishment of debt, depreciation, depletion and amortization and asset impairments. Adjusted EBITDA should not be considered an alternative to, or more meaningful than, net income or loss, net income or loss attributable to partners, operating income or loss, cash flows from operating activities or any other measure of financial performance presented in accordance with GAAP as measures of operating performance, liquidity or ability to service debt obligations. There are significant limitations to using Adjusted EBITDA as a measure of performance, including the inability to analyze the effect of certain recurring items that materially affect our net income, the lack of comparability of results of operations of different companies and the different methods of calculating Adjusted EBITDA reported by different companies. In addition, Adjusted EBITDA presented below is not calculated or presented on the same basis as Consolidated EBITDA as defined in our partnership agreement or Consolidated EBITDDA as defined in Opco's debt agreements. Adjusted EBITDA is a supplemental performance measure used by our management and by external users of our financial statements, such as investors, commercial banks, research analysts and others to assess the financial performance of our assets without regard to financing methods, capital structure or historical cost basis.

"Free cash flow" or "FCF" is a non-GAAP financial measure that we define as net cash provided by (used in) operating activities plus distributions from unconsolidated investment in excess of cumulative earnings and return of long-term contract receivable; less capital expenditures, cash flow used in acquisition costs classified as investing or financing activities and capital to unconsolidated investment. FCF is calculated before mandatory debt repayments. Free cash flow is not a measure of financial performance under GAAP and should not be considered as an alternative to cash flows from operating, investing or financing activities. Free cash flow may not be calculated the same for us as for other companies. Free cash flow is a supplemental liquidity measure used by our management and by external users of our financial statements, such as investors, commercial banks, research analysts and others to assess our ability to make cash distributions and repay debt.

"Leverage ratio" represents the outstanding principal of NRP's debt at the end of the period divided by the last twelve months' Adjusted EBITDA as defined above. NRP believes that leverage ratio is a useful measure to management and investors to evaluate and monitor the indebtedness of NRP relative to its ability to generate income to service such debt and in understanding trends in NRP's overall financial condition. Leverage ratio may not be calculated the same for NRP as for other companies and is not a substitute for, and should not be used in conjunction with, GAAP financial ratios.

-Financial Tables and Reconciliation of Non-GAAP Measures Follow-

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

 
Consolidated Statements of Comprehensive Income 
 
                                                 For the Six Months 
                   For the Three Months Ended           Ended 
                                        March 
                       June 30,          31,          June 30, 
(In thousands, 
except per unit 
data)               2026      2025      2026       2026       2025 
----------------- 
Revenues and 
other income 
  Royalty and 
   other mineral 
   rights          $49,119   $44,295   $43,297   $ 92,416   $ 95,555 
  Transportation 
   and processing 
   services          3,851     2,551     3,885      7,736      6,972 
  Equity in 
   earnings 
   (loss) of 
   Sisecam 
   Wyoming          (4,905)    2,526    (7,828)   (12,733)     7,136 
  Gain (loss) on 
   asset sales 
   and disposals        45       729        (1)        44        976 
     Total 
      revenues 
      and other 
      income       $48,110   $50,101   $39,353   $ 87,463   $110,639 
 
Operating 
expenses 
  Operating and 
   maintenance 
   expenses        $ 5,731   $ 4,159   $ 6,113   $ 11,844   $ 10,935 
  Depreciation, 
   depletion and 
   amortization     11,131     3,754     7,614     18,745      7,743 
  General and 
   administrative 
   expenses          5,020     5,597     5,034     10,054     12,429 
  Asset 
   impairments          --        --        --         --         20 
     Total 
      operating 
      expenses     $21,882   $13,510   $18,761   $ 40,643   $ 31,127 
 
Income from 
 operations        $26,228   $36,591   $20,592   $ 46,820   $ 79,512 
 
Interest expense, 
 net               $(1,052)  $(2,380)  $  (973)  $ (2,025)  $ (5,048) 
 
Net income         $25,176   $34,211   $19,619   $ 44,795   $ 74,464 
 
Net income 
 attributable to 
 common 
 unitholders       $24,672   $33,527   $19,227   $ 43,899   $ 72,975 
Net income 
 attributable to 
 the general 
 partner               504       684       392        896      1,489 
 
Net income per 
common unit 
  Basic            $  1.86   $  2.55   $  1.46   $   3.32   $   5.56 
  Diluted             1.85      2.52      1.44       3.29       5.49 
 
Net income         $25,176   $34,211   $19,619   $ 44,795   $ 74,464 
Comprehensive 
 income (loss) 
 from 
 unconsolidated 
 investment and 
 other                 904      (414)     (140)       764      1,846 
Comprehensive 
 income            $26,080   $33,797   $19,479   $ 45,559   $ 76,310 
 

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

 
Consolidated Statements of Cash Flows 
 
                                                       For the Six Months 
                        For the Three Months Ended            Ended 
                                             March 
                           June 30,           31,           June 30, 
(In thousands)          2026       2025       2026       2026       2025 
-------------------- 
Cash flows from 
operating 
activities 
  Net income          $ 25,176   $ 34,211   $ 19,619   $ 44,795   $ 74,464 
Adjustments to 
reconcile net income 
to net cash provided 
by operating 
activities: 
     Depreciation, 
      depletion and 
      amortization      11,131      3,754      7,614     18,745      7,743 
     Distributions 
      from 
      unconsolidated 
      investment            --      4,900         --         --      7,840 
     Equity in 
      (earnings) 
      loss from 
      unconsolidated 
      investment         4,905     (2,526)     7,828     12,733     (7,136) 
     Loss (gain) on 
      asset sales 
      and disposals        (45)      (729)         1        (44)      (976) 
     Asset 
      impairments           --         --         --         --         20 
     Bad debt 
      expense               33     (1,320)      (776)      (743)      (869) 
     Unit-based 
      compensation 
      expense            1,671      2,662      1,164      2,835      5,379 
     Amortization of 
      debt issuance 
      costs and 
      other                442       (281)       447        889       (449) 
  Change in 
  operating assets 
  and liabilities:          -- 
     Accounts 
      receivable        (3,826)     3,610        615     (3,211)     3,461 
     Accounts 
      payable           (1,460)      (526)     1,290       (170)        20 
     Accrued 
      liabilities        2,361      2,296     (7,156)    (4,795)    (5,694) 
     Accrued 
      interest            (216)      (388)       210         (6)      (134) 
     Deferred 
      revenue              285       (986)     1,434      1,719     (4,213) 
     Other items, 
      net                  493        902        724      1,217        547 
      Net cash 
       provided by 
       operating 
       activities     $ 40,950   $ 45,579   $ 33,014   $ 73,964   $ 80,003 
 
Cash flows from 
investing 
activities 
  Proceeds from 
   asset sales and 
   disposals          $     46   $    730   $     --   $     46   $    977 
  Capital to 
   unconsolidated 
   investment               --         --    (39,200)   (39,200)        -- 
  Return of 
   long-term 
   contract 
   receivable              773        714        758      1,531      1,414 
      Net cash 
       provided by 
       (used in) 
       investing 
       activities     $    819   $  1,444   $(38,442)  $(37,623)  $  2,391 
 
Cash flows from 
financing 
activities 
  Debt borrowings     $  6,000   $     --   $ 61,200   $ 67,200   $ 33,700 
  Debt repayments      (39,000)   (37,500)   (34,000)   (73,000)   (74,500) 
  Distributions to 
   common 
   unitholders and 
   the general 
   partner             (10,141)   (10,055)   (11,763)   (21,904)   (36,331) 
  Other items, net          --         --     (8,646)    (8,646)    (5,363) 
      Net cash 
       provided by 
       (used in) 
       financing 
       activities     $(43,141)  $(47,555)  $  6,791   $(36,350)  $(82,494) 
 
  Net increase 
   (decrease) in 
   cash and cash 
   equivalents        $ (1,372)  $   (532)  $  1,363   $     (9)  $   (100) 
Cash and cash 
 equivalents at 
 beginning of 
 period                 31,504     30,876     30,141     30,141     30,444 
Cash and cash 
 equivalents at end 
 of period            $ 30,132   $ 30,344   $ 31,504   $ 30,132   $ 30,344 
 
Supplemental cash 
flow information: 
  Cash paid for 
   interest           $  1,204   $  2,725   $    684   $  1,888   $  5,096 
 

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

 
Consolidated Balance Sheets 
 
                                           June 30,       December 31, 
                                             2026             2025 
(In thousands, except unit data)          (Unaudited) 
--------------------------------------- 
ASSETS 
Current assets 
  Cash and cash equivalents               $     30,132    $      30,141 
  Accounts receivable, net                      30,640           28,666 
  Other current assets, net                        934            2,105 
     Total current assets                 $     61,706    $      60,912 
Land                                            24,007           24,008 
Mineral rights, net                            351,503          366,987 
Intangible assets, net                           8,655           11,908 
Equity in unconsolidated investment            277,475          250,244 
Long-term contract receivable, net              18,775           20,406 
Other long-term assets, net                     15,414           13,900 
     Total assets                         $    757,535    $     748,365 
LIABILITIES AND CAPITAL 
Current liabilities 
  Accounts payable                        $        989    $       1,159 
  Accrued liabilities                            7,127           10,897 
  Accrued interest                                  63               69 
  Current portion of deferred revenue            6,705            6,663 
  Current portion of long-term debt, 
   net                                          14,271           14,198 
      Total current liabilities           $     29,155    $      32,986 
Deferred revenue                                59,744           58,067 
Long-term debt, net                             13,084           18,884 
Other non-current liabilities                    5,496            5,909 
  Total liabilities                       $    107,479    $     115,846 
Commitments and contingencies 
Partners' capital 
  Common unitholders' interest 
   (13,250,412 and 13,138,097 units 
   issued and outstanding at June 30, 
   2026 and December 31, 2025, 
   respectively)                          $    641,221    $     625,188 
  General partner's interest                    12,072           11,332 
  Accumulated other comprehensive loss          (3,237)          (4,001) 
     Total partners' capital              $    650,056    $     632,519 
      Total liabilities and partners' 
       capital                            $    757,535    $     748,365 
 

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

 
Consolidated Statements of Partners' Capital 
 
                                                   Accumulated 
                                                      Other           Total 
                        Common 
                      Unitholders      General    Comprehensive     Partners' 
(In thousands)      Units   Amounts    Partner        Loss           Capital 
----------------- 
Balance at 
 December 31, 
 2025               13,138  $625,188   $11,332     $      (4,001)   $  632,519 
  Net income            --    19,227       392                --        19,619 
  Distributions to 
   common 
   unitholders and 
   the general 
   partner              --   (11,528)     (235)               --       (11,763) 
  Issuance of 
  unit-based 
  awards               112        --        --                --            -- 
  Unit-based 
   awards 
   amortization 
   and vesting, 
   net                  --    (7,985)       --                --        (7,985) 
  Capital 
   contribution         --        --       282                --           282 
  Comprehensive 
   loss from 
   unconsolidated 
   investment and 
   other                --        --        --              (140)         (140) 
Balance at March 
 31, 2026           13,250  $624,902   $11,771     $      (4,141)   $  632,532 
  Net income            --    24,672       504                --        25,176 
  Distributions to 
   common 
   unitholders and 
   the general 
   partner              --    (9,938)     (203)               --       (10,141) 
  Unit-based 
   awards 
   amortization         --     1,585        --                --         1,585 
  Comprehensive 
   income from 
   unconsolidated 
   investment and 
   other                --        --        --               904           904 
Balance at June 
 30, 2026           13,250  $641,221   $12,072     $      (3,237)   $  650,056 
 
 
                                                   Accumulated 
                                                      Other           Total 
                        Common 
                      Unitholders      General    Comprehensive     Partners' 
                   ----------------- 
(In thousands)      Units   Amounts    Partner    Income (Loss)      Capital 
-----------------  -------  --------   -------   ---------------   ----------- 
Balance at 
 December 31, 
 2024               13,049  $543,231   $ 9,547    $       (1,670)   $  551,108 
  Net income            --    39,448       805                --        40,253 
  Distributions to 
   common 
   unitholders and 
   the general 
   partner              --   (25,750)     (526)               --       (26,276) 
  Issuance of 
  unit-based 
  awards                89        --        --                --            -- 
  Unit-based 
   awards 
   amortization 
   and vesting, 
   net                  --    (3,175)       --                --        (3,175) 
  Capital 
   contribution         --        --       187                --           187 
  Comprehensive 
   income from 
   unconsolidated 
   investment and 
   other                --        --        --             2,260         2,260 
                    ------   -------    ------       -----------       ------- 
Balance at March 
 31, 2025           13,138  $553,754   $10,013    $          590    $  564,357 
                    ======   =======    ======       ===========       ======= 
  Net income            --    33,527       684                --        34,211 
  Distributions to 
   common 
   unitholders and 
   the general 
   partner              --    (9,854)     (201)               --       (10,055) 
  Unit-based 
   awards 
   amortization         --     2,346        --                --         2,346 
  Comprehensive 
   loss from 
   unconsolidated 
   investment and 
   other                --        --        --              (414)         (414) 
                    ------   -------    ------       -----------       ------- 
Balance at June 
 30, 2025           13,138  $579,773   $10,496    $          176    $  590,445 
                    ======   =======    ======       ===========       ======= 
 

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

The following table presents NRP's unaudited business results for the three months ended June 30, 2026 and 2025 and March 31, 2026:

 
                  Reportable Segments 
                  -------------------- 
                                          Corporate 
                  Mineral                    and 
(In thousands)     Rights    Soda Ash     Financing     Total 
----------------  --------   ---------   -----------   -------- 
For the Three 
Months Ended 
June 30, 2026 
  Revenues        $ 52,970   $      --    $       --   $ 52,970 
  Equity in loss 
   of Sisecam 
   Wyoming              --      (4,905)           --     (4,905) 
  Gain on asset 
   sales and 
   disposals            45          --            --         45 
                   -------    --------       -------    ------- 
     Total 
      revenues 
      and other 
      income      $ 53,015   $  (4,905)   $       --   $ 48,110 
  Asset 
  impairments     $     --   $      --    $       --   $     -- 
  Net income 
   (loss)         $ 36,237   $  (4,984)   $   (6,077)  $ 25,176 
  Adjusted 
   EBITDA(1)      $ 47,363   $     (79)   $   (5,020)  $ 42,264 
  Cash flow 
  provided by 
  (used in) 
  continuing 
  operations: 
     Operating 
      activities  $ 44,579   $     (79)   $   (3,550)  $ 40,950 
     Investing 
      activities  $    819   $      --    $       --   $    819 
     Financing 
      activities  $     --   $      --    $  (43,141)  $(43,141) 
  Free cash 
   flow(1)        $ 45,352   $     (79)   $   (3,550)  $ 41,723 
 
For the Three 
Months Ended 
June 30, 2025 
  Revenues        $ 46,846   $      --    $       --   $ 46,846 
  Equity in 
   earnings of 
   Sisecam 
   Wyoming              --       2,526            --      2,526 
  Gain on asset 
   sales and 
   disposals           729          --            --        729 
                   -------    --------       -------    ------- 
     Total 
      revenues 
      and other 
      income      $ 47,575   $   2,526    $       --   $ 50,101 
  Asset 
  impairments     $     --   $      --    $       --   $     -- 
  Net income 
   (loss)         $ 39,691   $   2,502    $   (7,982)  $ 34,211 
  Adjusted 
   EBITDA(1)      $ 43,439   $   4,876    $   (5,596)  $ 42,719 
  Cash flow 
  provided by 
  (used in) 
  continuing 
  operations: 
     Operating 
      activities  $ 45,576   $   4,875    $   (4,872)  $ 45,579 
     Investing 
      activities  $  1,444   $      --    $       --   $  1,444 
     Financing 
      activities  $     --   $      --    $  (47,555)  $(47,555) 
  Free cash 
   flow(1)        $ 46,290   $   4,875    $   (4,872)  $ 46,293 
 
For the Three 
Months Ended 
March 31, 2026 
  Revenues        $ 47,182   $      --    $       --   $ 47,182 
  Equity in loss 
   of Sisecam 
   Wyoming              --      (7,828)           --     (7,828) 
  Loss on asset 
   sales and 
   disposals            (1)         --            --         (1) 
                   -------    --------       -------    ------- 
     Total 
      revenues 
      and other 
      income      $ 47,181   $  (7,828)   $       --   $ 39,353 
  Asset 
  impairments     $     --   $      --    $       --   $     -- 
  Net income 
   (loss)         $ 33,530   $  (7,900)   $   (6,011)  $ 19,619 
  Adjusted 
   EBITDA(1)      $ 41,140   $     (72)   $   (5,034)  $ 36,034 
  Cash flow 
  provided by 
  (used in) 
  continuing 
  operations: 
     Operating 
      activities  $ 41,827   $     (72)   $   (8,741)  $ 33,014 
     Investing 
      activities  $    758   $ (39,200)   $       --   $(38,442) 
     Financing 
      activities  $ (1,256)  $      --    $    8,047   $  6,791 
  Free cash 
   flow(1)        $ 42,585   $ (39,272)   $   (8,741)  $ (5,428) 
 

_______________________________

(1) See "Non-GAAP Financial Measures" and reconciliation tables at the end of this release.

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

The following table presents NRP's unaudited business results for the six months ended June 30, 2026 and 2025:

 
                  Reportable Segments 
                  ------------------- 
                                         Corporate 
                  Mineral                   and 
(In thousands)     Rights    Soda Ash    Financing     Total 
----------------  --------   --------   -----------   -------- 
For the Six 
Months Ended 
June 30, 2026 
  Revenues        $100,152   $     --    $       --   $100,152 
  Equity in loss 
   of Sisecam 
   Wyoming              --    (12,733)           --    (12,733) 
  Gain on asset 
   sales and 
   disposals            44         --            --         44 
                   -------    -------       -------    ------- 
     Total 
      revenues 
      and other 
      income      $100,196   $(12,733)   $       --   $ 87,463 
  Asset 
  impairments     $     --   $     --    $       --   $     -- 
  Net income 
   (loss)         $ 69,767   $(12,884)   $  (12,088)  $ 44,795 
  Adjusted 
   EBITDA(1)      $ 88,503   $   (151)   $  (10,054)  $ 78,298 
  Cash flow 
  provided by 
  (used in) 
  continuing 
  operations: 
     Operating 
      activities  $ 86,406   $   (151)   $  (12,291)  $ 73,964 
     Investing 
      activities  $  1,577   $(39,200)   $       --   $(37,623) 
     Financing 
      activities  $ (1,256)  $     --    $  (35,094)  $(36,350) 
  Free cash 
   flow(1)        $ 87,937   $(39,351)   $  (12,291)  $ 36,295 
 
For the Six 
Months Ended 
June 30, 2025 
  Revenues        $102,527   $     --    $       --   $102,527 
  Equity in 
   earnings of 
   Sisecam 
   Wyoming              --      7,136            --      7,136 
  Gain on asset 
   sales and 
   disposals           976         --            --        976 
                   -------    -------       -------    ------- 
     Total 
      revenues 
      and other 
      income      $103,503   $  7,136    $       --   $110,639 
  Asset 
   impairments    $     20   $     --    $       --   $     20 
  Net income 
   (loss)         $ 84,899   $  7,052    $  (17,487)  $ 74,464 
  Adjusted 
   EBITDA(1)      $ 92,652   $  7,756    $  (12,429)  $ 87,979 
  Cash flow 
  provided by 
  (used in) 
  continuing 
  operations: 
     Operating 
      activities  $ 88,799   $  7,755    $  (16,551)  $ 80,003 
     Investing 
      activities  $  2,391   $     --    $       --   $  2,391 
  Financing 
   activities     $   (841)  $     --    $  (81,653)  $(82,494) 
  Free cash 
   flow(1)        $ 90,213   $  7,755    $  (16,551)  $ 81,417 
 

_______________________________

(1) See "Non-GAAP Financial Measures" and reconciliation tables at the end of this release.

Natural Resource Partners L.P.

Financial Tables

(Unaudited)

 
Operating Statistics - Mineral Rights 
 
                                                 For the Six Months 
                   For the Three Months Ended           Ended 
                                        March 
                       June 30,          31,          June 30, 
(In thousands, 
except per ton 
data)               2026      2025      2026       2026       2025 
----------------- 
Coal sales 
volumes (tons) 
  Appalachia 
     Northern        1,492       132       472      1,964        256 
     Central         3,371     3,195     2,967      6,338      6,501 
     Southern          453       548       329        782        844 
      Total 
       Appalachia    5,316     3,875     3,768      9,084      7,601 
  Illinois Basin     2,416     1,637     2,420      4,836      4,979 
  Northern Powder 
   River Basin         309       426       175        484      1,342 
  Gulf Coast           198       176       162        360        413 
     Total coal 
      sales 
      volumes        8,239     6,114     6,525     14,764     14,335 
 
Coal royalty 
revenue per ton 
  Appalachia 
     Northern      $  1.18   $  1.91   $  1.42   $   1.24   $   1.70 
     Central          6.06      6.41      6.18       6.11       6.29 
     Southern        11.52      8.53     11.40      11.47       8.76 
  Illinois Basin      2.45      2.21      2.32       2.38       2.36 
  Northern Powder 
   River Basin        4.86      5.73      6.19       5.35       4.93 
  Gulf Coast          0.82      0.80      0.83       0.83       0.78 
     Combined 
      average 
      coal 
      royalty 
      revenue per 
      ton             4.25      5.17      4.53       4.37       4.70 
 
Coal royalty 
revenues 
  Appalachia 
     Northern      $ 1,759   $   252   $   671   $  2,430   $    435 
     Central        20,414    20,494    18,328     38,742     40,920 
     Southern        5,218     4,676     3,750      8,968      7,394 
      Total 
       Appalachia   27,391    25,422    22,749     50,140     48,749 
  Illinois Basin     5,925     3,610     5,606     11,531     11,751 
  Northern Powder 
   River Basin       1,503     2,443     1,084      2,587      6,612 
  Gulf Coast           163       140       135        298        324 
     Unadjusted 
      coal 
      royalty 
      revenues      34,982    31,615    29,574     64,556     67,436 
  Coal royalty 
   adjustment for 
   minimum 
   leases             (189)      (72)       --       (189)      (395) 
     Total coal 
      royalty 
      revenues     $34,793   $31,543   $29,574   $ 64,367   $ 67,041 
 
Other revenues 
  Production 
   lease minimum 
   revenues        $   251   $   123   $   558   $    809   $  2,848 
  Minimum lease 
   straight-line 
   revenues          4,019     4,050     4,019      8,038      8,100 
  Oil and gas 
   royalty 
   revenues          2,447     1,981     1,386      3,833      4,425 
  Carbon neutral 
   revenues             94       290       185        279        885 
  Property tax 
   revenues          1,710     1,519     1,711      3,421      3,156 
  Wheelage 
   revenues          1,959     2,543     1,990      3,949      4,281 
  Coal overriding 
   royalty 
   revenues          1,040       456     1,386      2,426      1,336 
  Lease amendment 
   revenues          1,242       656     1,200      2,442      1,311 
  Aggregates 
   royalty 
   revenues          1,246       906     1,118      2,364      1,759 
  Other revenues       318       228       170        488        413 
     Total other 
      revenues     $14,326   $12,752   $13,723   $ 28,049   $ 28,514 
      Royalty and 
       other 
       mineral 
       rights      $49,119   $44,295   $43,297   $ 92,416   $ 95,555 
Transportation 
 and processing 
 services 
 revenues            3,851     2,551     3,885      7,736      6,972 
Gain (loss) on 
 asset sales and 
 disposals              45       729        (1)        44        976 
  Total Mineral 
   Rights segment 
   revenues and 
   other income    $53,015   $47,575   $47,181   $100,196   $103,503 
 

Natural Resource Partners L.P.

Reconciliation of Non-GAAP Measures

(Unaudited)

 
Adjusted EBITDA 
 
                      Reportable 
                       Segments 
                                        Corporate 
                   Mineral    Soda         and 
(In thousands)      Rights     Ash      Financing     Total 
----------------- 
For the Three 
Months Ended June 
30, 2026 
Net income (loss)  $ 36,237  $(4,984)   $   (6,077)  $25,176 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment            --    4,905            --     4,905 
  Add: total 
  distributions 
  from 
  unconsolidated 
  investment             --       --            --        -- 
  Add: interest 
   expense, net          --       --         1,052     1,052 
  Add: 
   depreciation, 
   depletion and 
   amortization      11,126       --             5    11,131 
  Add: asset 
  impairments            --       --            --        -- 
Adjusted EBITDA    $ 47,363  $   (79)   $   (5,020)  $42,264 
 
For the Three 
Months Ended June 
30, 2025 
Net income (loss)  $ 39,691  $ 2,502    $   (7,982)  $34,211 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment            --   (2,526)           --    (2,526) 
  Add: total 
   distributions 
   from 
   unconsolidated 
   investment            --    4,900            --     4,900 
  Add: interest 
   expense, net          --       --         2,380     2,380 
  Add: 
   depreciation, 
   depletion and 
   amortization       3,748       --             6     3,754 
  Add: asset 
  impairments            --       --            --        -- 
Adjusted EBITDA    $ 43,439  $ 4,876    $   (5,596)  $42,719 
 
For the Three 
Months Ended 
March 31, 2026 
Net income (loss)  $ 33,530  $(7,900)   $   (6,011)  $19,619 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment            --    7,828            --     7,828 
  Add: total 
  distributions 
  from 
  unconsolidated 
  investment             --       --            --        -- 
  Add: interest 
   expense, net          --       --           973       973 
  Add: 
   depreciation, 
   depletion and 
   amortization       7,610       --             4     7,614 
  Add: asset 
  impairments            --       --            --        -- 
Adjusted EBITDA    $ 41,140  $   (72)   $   (5,034)  $36,034 
 

Natural Resource Partners L.P.

Reconciliation of Non-GAAP Measures

(Unaudited)

 
Adjusted EBITDA 
 
                       Reportable 
                        Segments 
                                         Corporate 
                   Mineral                  and 
(In thousands)      Rights   Soda Ash    Financing     Total 
----------------- 
For the Six 
Months Ended June 
30, 2026 
Net income (loss)  $ 69,767  $(12,884)   $  (12,088)  $44,795 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment            --    12,733            --    12,733 
  Add: total 
  distributions 
  from 
  unconsolidated 
  investment             --        --            --        -- 
  Add: interest 
   expense, net          --        --         2,025     2,025 
  Add: 
   depreciation, 
   depletion and 
   amortization      18,736        --             9    18,745 
  Add: asset 
  impairments            --        --            --        -- 
Adjusted EBITDA    $ 88,503  $   (151)   $  (10,054)  $78,298 
 
For the Six 
Months Ended June 
30, 2025 
Net income (loss)  $ 84,899  $  7,052    $  (17,487)  $74,464 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment            --    (7,136)           --    (7,136) 
  Add: total 
   distributions 
   from 
   unconsolidated 
   investment            --     7,840            --     7,840 
  Add: interest 
   expense, net          --        --         5,048     5,048 
  Add: 
   depreciation, 
   depletion and 
   amortization       7,733        --            10     7,743 
  Add: asset 
   impairments           20        --            --        20 
Adjusted EBITDA    $ 92,652  $  7,756    $  (12,429)  $87,979 
 

Natural Resource Partners L.P.

Reconciliation of Non-GAAP Measures

(Unaudited)

 
                          Free Cash Flow 
 
                   Reportable Segments 
                   ------------------- 
                                          Corporate 
                   Mineral                   and 
(In thousands)      Rights    Soda Ash    Financing     Total 
-----------------  --------   --------   -----------   -------- 
For the Three 
Months Ended June 
30, 2026 
Net cash provided 
 by (used in) 
 operating 
 activities        $ 44,579   $    (79)   $   (3,550)  $ 40,950 
  Add: return of 
   long-term 
   contract 
   receivable           773         --            --        773 
Free cash flow     $ 45,352   $    (79)   $   (3,550)  $ 41,723 
                    =======    =======       =======    ======= 
 
Net cash provided 
 by investing 
 activities        $    819   $     --    $       --   $    819 
Net cash used in 
 financing 
 activities        $     --   $     --    $  (43,141)  $(43,141) 
 
For the Three 
Months Ended June 
30, 2025 
Net cash provided 
 by (used in) 
 operating 
 activities        $ 45,576   $  4,875    $   (4,872)  $ 45,579 
  Add: return of 
   long-term 
   contract 
   receivable           714         --            --        714 
                    -------    -------       -------    ------- 
  Free cash flow   $ 46,290   $  4,875    $   (4,872)  $ 46,293 
                    =======    =======       =======    ======= 
 
  Net cash 
   provided by 
   investing 
   activities      $  1,444   $     --    $       --   $  1,444 
Net cash used in 
 financing 
 activities        $     --   $     --    $  (47,555)  $(47,555) 
 
For the Three 
Months Ended 
March 31, 2026 
Net cash provided 
 by (used in) 
 operating 
 activities        $ 41,827   $    (72)   $   (8,741)  $ 33,014 
  Add: return of 
   long-term 
   contract 
   receivable           758         --            --        758 
  Less: capital 
   to 
   unconsolidated 
   investment            --    (39,200)           --    (39,200) 
Free cash flow     $ 42,585   $(39,272)   $   (8,741)  $ (5,428) 
                    =======    =======       =======    ======= 
 
  Net cash 
   provided by 
   (used in) 
   investing 
   activities      $    758   $(39,200)   $       --   $(38,442) 
  Net cash 
   provided by 
   (used in) 
   financing 
   activities      $ (1,256)  $     --    $    8,047   $  6,791 
 

Natural Resource Partners L.P.

Reconciliation of Non-GAAP Measures

(Unaudited)

 
Free Cash Flow 
 
                   Reportable Segments 
                                          Corporate 
                   Mineral                   and 
(In thousands)      Rights    Soda Ash    Financing     Total 
----------------- 
For the Six 
Months Ended June 
30, 2026 
Net cash provided 
 by (used in) 
 operating 
 activities        $ 86,406   $   (151)   $  (12,291)  $ 73,964 
  Add: return of 
   long-term 
   contract 
   receivable         1,531         --            --      1,531 
  Less: capital 
   to 
   unconsolidated 
   investment            --    (39,200)           --    (39,200) 
  Free cash flow   $ 87,937   $(39,351)   $  (12,291)  $ 36,295 
                    =======    =======       =======    ======= 
 
Net cash provided 
 by investing 
 activities        $  1,577   $(39,200)   $       --   $(37,623) 
Net cash prided 
 by (used in) 
 financing 
 activities        $ (1,256)  $     --    $  (35,094)  $(36,350) 
 
For the Six 
Months Ended June 
30, 2025 
Net cash provided 
 by (used in) 
 operating 
 activities        $ 88,799   $  7,755    $  (16,551)  $ 80,003 
  Add: return of 
   long-term 
   contract 
   receivable         1,414         --            --      1,414 
  Free cash flow   $ 90,213   $  7,755    $  (16,551)  $ 81,417 
 
Net cash provided 
 by investing 
 activities        $  2,391   $     --    $       --   $  2,391 
Net cash used in 
 financing 
 activities        $   (841)  $     --    $  (81,653)  $(82,494) 
 

Natural Resource Partners L.P.

Reconciliation of Non-GAAP Measures

 
                 Last Twelve Months $(LTM)$ Free Cash Flow 
 
                          For the Three Months Ended 
                   ----------------------------------------- 
                                           March      June 
                   September   December     31,        30,    Last 12 
(In thousands)      30, 2025   31, 2025     2026      2026     Months 
-----------------  ----------  ---------  --------   -------  -------- 
Net cash provided 
 by operating 
 activities        $   41,095  $  44,765  $ 33,014   $40,950  $159,824 
  Add: return of 
   long-term 
   contract 
   receivable             728        743       758       773     3,002 
  Less: capital 
   to 
   unconsolidated 
   investment              --         --   (39,200)       --   (39,200) 
Free cash flow     $   41,823  $  45,508  $ (5,428)  $41,723  $123,626 
                    =========   ========   =======    ======   ======= 
  Add: investment 
   in soda ash 
   business                --         --    39,200        --    39,200 
Free cash flow 
 before 
 investment in 
 soda ash 
 business          $   41,823  $  45,508  $ 33,772   $41,723  $162,826 
                    =========   ========   =======    ======   ======= 
 
 
                            Leverage Ratio 
 
                         For the Three Months Ended 
                   --------------------------------------- 
                                           March    June 
                   September   December     31,      30,    Last 12 
(In thousands)      30, 2025   31, 2025    2026     2026     Months 
-----------------  ----------  ---------  -------  -------  -------- 
Net income         $   30,905  $  30,998  $19,619  $25,176  $106,698 
  Add (Less): 
   equity in 
   (earnings) 
   loss from 
   unconsolidated 
   investment           2,390      1,686    7,828    4,905    16,809 
  Add: total 
  distributions 
  from 
  unconsolidated 
  investment               --         --       --       --        -- 
  Add: interest 
   expense, net         1,779      1,157      973    1,052     4,961 
  Add: 
   depreciation, 
   depletion and 
   amortization         3,868      3,344    7,614   11,131    25,957 
  Add: asset 
  impairments              --         --       --       --        -- 
                    ---------   --------   ------   ------   ------- 
Adjusted EBITDA    $   38,942  $  37,185  $36,034  $42,264  $154,425 
                    =========   ========   ======   ======   ======= 
 
Debt--at June 30, 
 2026                                                       $ 27,415 
 
Leverage Ratio                                                 0.2 x 
 
 
                           For the Three Months Ended 
                   ------------------------------------------ 
                                             March     June 
                   September    December      31,       30,     Last 12 
(In thousands)      30, 2024    31, 2024     2025      2025      Months 
-----------------  ----------   ---------   -------   -------   -------- 
Net income         $   38,595   $  42,772   $40,253   $34,211   $155,831 
  Less: equity in 
   earnings from 
   unconsolidated 
   investment          (8,109)       (931)   (4,610)   (2,526)   (16,176) 
  Add: total 
   distributions 
   from 
   unconsolidated 
   investment           6,320      10,667     2,940     4,900     24,827 
  Add: interest 
   expense, net         4,194       3,524     2,668     2,380     12,766 
  Add: 
   depreciation, 
   depletion and 
   amortization         4,730       2,827     3,989     3,754     15,300 
  Add: asset 
   impairments             87          --        20        --        107 
                    ---------    --------    ------    ------    ------- 
Adjusted EBITDA    $   45,817   $  58,859   $45,260   $42,719   $192,655 
                    =========    ========    ======    ======    ======= 
 
Debt--at June 30, 
 2025                                                           $101,547 
 
Leverage Ratio                                                     0.5 x 
 

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