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                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             Washington, D.C. 20549                             

                                                                                
                                      FORM                                      
                                      8-K                                       

                                                                                
                                 CURRENT REPORT                                 
                        Pursuant to Section 13 or 15(d)                         
                     of the Securities Exchange Act of 1934                     
                                                                                
               Date of Report (Date of earliest event reported):                
                                  May 1, 2024                                   
                                                                                

                             WARRIOR MET COAL, INC.                             
             (Exact Name of Registrant as Specified in its Charter)             


                  Delaware                            001-38061                        81-0706839              
       (State or other jurisdiction of        (Commission File Number)    (I.R.S. Employer Identification No.) 
       incorporation or organization)                                                                          
                                               16243 Highway 216                                               
      Brookwood               Alabama                   35444           
  (Address of Principal Executive Offices)            (Zip Code)        

             Registrant's telephone number, including area code: (              
                                      205                                       
                                       )                                        
                                    554-6150                                    
                                 Not Applicable                                 
         (Former Name or Former Address, if Changed Since Last Report)          
                                                                                
                                                                                
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions:


Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)


Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)


Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))


Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Exchange Act:
-------------------------------------------------------------------------------

               Title of each class                  Trading Symbol(s)   Name of each exchange on which registered 
      Common Stock, par value $.01 per share               HCC                   New York Stock Exchange          
 Rights to Purchase Series A Junior Participating  --           New York Stock Exchange          
    Preferred Stock, par value $0.01 per share                                                   

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)230.405 of this chapter) 
or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)240.12b-2 of this 
chapter).
Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.
o
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Item 2.02

Results of Operations and Financial Condition.

On May 1, 2024, Warrior Met Coal, Inc. (the "Company") issued a press release 
announcing the Company's first quarter 2024 results.  A copy of the press 
release is attached hereto as Exhibit 99.1.

The information provided pursuant to this Item 2.02, including Exhibit 99.1 in 
Item 9.01, is "furnished" and shall not be deemed to be "filed" with the 
Securities and Exchange Commission or incorporated by reference in any filing 
under the Securities Exchange Act of 1934, as amended, or the Securities Act 
of 1933, as amended, except as shall be expressly set forth by specific 
reference in any such filings.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits.


Exhibit No.                                                                                        Exhibit Description        
                                                                                                                              
99.1                                                                                        Press Release, dated May 1, 2024  
104           Cover Page Interactive Data File (embedded within the Inline XBRL document)  

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                                   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 
undersigned hereunto duly authorized.

Warrior Met Coal, Inc.                                          
Date: May 1, 2024       By:                 /s/ Dale W. Boyles  
                        Dale W. Boyles  
Chief Financial Officer                                         


                                                                    Exhibit 99.1



                                                                                
                   Warrior Reports First Quarter 2024 Results                   
  Achieved net income of $137.0 million and adjusted EBITDA of $200.2 million   
 Returned $30.6 million to stockholders through quarterly dividend and special  
                                 cash dividend                                  
  Continued making excellent progress in the ongoing development of Blue Creek  


BROOKWOOD, AL - May 1, 2024 -
Warrior Met Coal, Inc. (NYSE: HCC) ("Warrior" or the "Company") today 
announced results for the first quarter of 2024. Warrior is the leading 
dedicated U.S.-based producer and exporter of high-quality steelmaking coal 
for the global steel industry.

Warrior reported net income for the first quarter of 2024 of $137.0 million, 
or $2.62 per diluted share, a decrease from net income of $182.3 million, or 
$3.51 per diluted share, in the first quarter of 2023. Adjusted net income per 
share for the first quarter of 2024 was $2.63 per diluted share compared to 
adjusted net income per share of $3.57 per diluted share in the first quarter 
of 2023. The Company reported Adjusted EBITDA of $200.2 million in the first 
quarter of 2024 compared to Adjusted EBITDA of $259.4 million in the first 
quarter of 2023.

First Quarter Highlights

.
Recorded a 9% increase in sales volumes and a 17% increase in production 
volumes, resulting in largest quarterly production in over three years

.
Invested $68.5 million in the continued development of the world-class Blue 
Creek growth project and $33.2 million in sustaining capital expenditures, 
funded through $104.1 million of cash flows from operations

.
Significantly advanced the Blue Creek project, especially in the seam access 
components, which will allow continuous miner production beginning in the 
third quarter of 2024

.
Returned excess cash to stockholders in the form of a quarterly dividend and 
special cash dividend totaling $0.58 per share

.
Re-affirmed outlook for 2024

"We delivered very strong performance during the first quarter, producing more 
than 2.1 million tons, levels not seen since 2020, driven primarily by strong 
operational performance," commented Walt Scheller, CEO of Warrior. "We were 
able to leverage the inventory levels we had built over the preceding quarters 
to generate $104.1 million in cash from operations, which we used to fund, 
among other things, the continued development of our Blue Creek growth 
project."


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"While weaker demand from China and India, coupled with improved supply from 
Australia has driven down steelmaking coal prices since early March, Warrior's 
results in the first quarter continue to reflect the strong demand from our 
contracted customers for our premium met coal. As a result, despite recent 
pressure on spot steelmaking coal prices, we are maintaining our sales and 
production guidance for the year," Mr. Scheller concluded.

Operating Results
Sales volume in the first quarter of 2024 was 2.1 million short tons compared 
to 1.9 million short tons in the first quarter of 2023, representing a 9% 
increase. The 9% increase in sales volume was driven by higher production from 
both Mine No. 4 and Mine No. 7 operating at higher capacity levels in 2024 
compared to 2023, driven by the employees returning from the labor strike 
beginning in the second quarter of 2023. We transported more volume by rail to 
the port during the first quarter of 2024 without any delays due to the 
failure of a lock and dam system on the Black Warrior River in January, which 
slightly increased our transportation costs.

The Company produced 2.1 million short tons of steelmaking coal in the first 
quarter of 2024 compared to 1.8 million short tons in the first quarter of 
2023, representing a 17% increase. Inventory levels decreased to 892 thousand 
short tons as of March 31, 2024 from 968 thousand short tons as of December 
31, 2023.

Additional Financial Results
Total revenues were $503.5 million for the first quarter of 2024, which 
compares to total revenues of $509.7 million in the first quarter of 2023. The 
average net selling price of the Company's steelmaking coal decreased 9% from 
$256.93 per short ton in the first quarter of 2023 to $233.91 per short ton in 
the first quarter of 2024. Our average net selling price realization, which is 
net of demurrage and other charges, was approximately 84% of the Platts 
Premium Low Vol FOB Australian index price for the first quarter of 2024.


Cost of sales for the first quarter of 2024 were $285.6 million compared to 
$232.6 million for the first quarter of 2023. Cash cost of sales (free-on-board 
port) for the first quarter of 2024 were $284.2 million, or 57% of mining 
revenues, compared to $231.6 million, or 46% of mining revenues in the same 
period of 2023. Cash cost of sales (free-on-board port) per short ton 
increased to $133.48 in the first quarter of 2024 from $118.87 in the first 
quarter of 2023, due to higher royalty costs on higher royalty rates in the 
areas currently being mined and higher labor and supply related costs on 
higher production volumes since the end of the labor strike. The higher labor 
related costs were primarily due to the employees returning from the labor 
strike beginning in the second quarter of 2023 and wage increases. Our 
headcount was 33% higher in the first quarter of this year compared to the 
first quarter of 2023. In addition, costs were higher in the first quarter of 
2024 due to higher spending on a higher mix of rail transportation, repairs 
and maintenance, both of which should be temporary, and less mine development 
credits now that Mine 4 is producing from the north portal area of the mine.

Selling, general and administrative expenses for the first quarter of 2024 
were $18.7 million, or 3.7% of total revenues and were slightly higher than 
the same period last year of 2.8%
due to higher employee-related stock compensation costs.

Depreciation and depletion expenses for the first quarter of 2024 were $40.0 
million, or 7.9% of total revenues and were slightly higher than the same 
period last year of 7.3%. Warrior achieved net interest income of $7.0 million 
during the first quarter of 2024, which compares to net interest income in the 
same period of last year of $1.5 million. Interest income earned on our cash 
investments continues to exceed interest expense on our outstanding notes and 
equipment leases.

-------------------------------------------------------------------------------


Income tax expense was $19.1 million in the first quarter of 2024 on income of 
$156.1 million primarily driven by an income tax benefit for foreign-derived 
intangible income and depletion expense. This compares to an income tax 
expense of $29.1 million on income of $211.3 million in the first quarter of 
2023.

Cash Flow and Liquidity
The Company generated cash flows of $104.1 million from operating activities 
in the first quarter of 2024, compared to $192.9 million in the first quarter 
of 2023. Capital expenditures and mine development for the first quarter of 
2024 were $101.7 million compared to $82.6 million in the first quarter of 
2023, primarily reflecting the continued development of the Blue Creek growth 
project. Free cash flows in the first quarter of 2024 were $2.4 million 
compared to $110.3 million in the first quarter of 2023 and were significantly 
impacted by the timing of higher accounts receivable on higher sales volumes 
that should reverse in the short term.

Net working capital, excluding cash, for the first quarter of 2024 increased 
by $85.8 million from the fourth quarter of 2023, primarily reflecting higher 
trade accounts receivable due to higher sales volumes and the timing of sales 
partially offset by the draw down of inventories.

Cash flows used in financing activities for the first quarter of 2024 were 
$46.7 million, primarily due to the payment of a regular quarterly dividend 
and special dividend totaling $30.6 million, payments for taxes related to net 
share settlement of vested equity awards of $11.8 million and principal 
repayments of financing lease obligations of $4.3 million.

The Company's total liquidity as of March 31, 2024 was $801.3 million, 
consisting of cash and cash equivalents of $693.9 million and available 
liquidity under its ABL Facility of $107.4 million, net of outstanding letters 
of credit of $8.7 million.

Capital Allocation
On April 25, 2024, our Board declared a regular quarterly cash dividend of 
$0.08 per share, totaling approximately $4.2 million, which will be paid on 
May 13, 2024, to stockholders of record as of the close of business on May 6, 
2024.

Progress at Blue Creek
During the first quarter, Warrior invested $68.5 million on the continued 
development of the Blue Creek mine, which brings the total project spend to 
approximately $434.5 million. The Company expects to spend $325 to $375 
million in 2024 on the continued development of the Blue Creek mine. As 
previously disclosed in 2023, the Company initiated important and highly 
beneficial project scope changes that will require incremental capital 
expenditures of $120 to $130 million over the life of the project while 
lowering operating costs, increasing flexibility to manage risks, and making 
better use of multi-channel transportation methods. At the same time, the 
Company effectively reset the original total baseline cost of the project of 
$700 million to include these scope changes and the impact of inflationary 
cost increases ranging from 25 to 35 percent in both operating and capital 
expenditures in relation to labor, construction materials and certain 
equipment. The new baseline project cost ranges from $995 million to $1.075 
billion.

"We continued to make excellent progress on the development of our world-class 
Blue Creek growth project," Scheller said. "We accomplished key milestones on 
the major components for seam access, surface infrastructure and coal 
transportation. The seam access components, including the production slope, 
service shaft and ventilation shaft remain on schedule for completion late in 
the second quarter of

-------------------------------------------------------------------------------

2024, which will allow us to begin development of the initial longwall panel 
with the first continuous miner unit in the third quarter of 2024. We remain 
focused on tight capital discipline ensuring the project will be completed 
within budget and on time, including the longwall startup in the second 
quarter of 2026."

With the addition of Blue Creek, Warrior expects to increase its annual High 
Vol A production by 4.8 million short tons; enhance its already advantageous 
position on the global cost curve; drive its cash costs further into the first 
quartile globally; improve its profitability and cash flow generation; and 
cement its position as a leading pure play steelmaking coal producer.

Company Outlook
The Company re-affirmed its outlook for 2024, which is subject to many risks 
that may impact performance, such as market conditions in the steel and 
steelmaking coal industries and overall global economic and competitive 
conditions, all as more fully described under Forward-Looking Statements. The 
Company is re-affirming its guidance for the full year 2024 as outlined below.



                                                                                                
Coal sales                                                        7.4 - 8.2 million short tons  
Coal production                                                   7.4 - 8.0 million short tons  
Cash cost of sales (free-on-board port)                           $125 - $135 per short ton     
Capital expenditures for existing mines                           $100 - $110 million           
Blue Creek project and other discretionary capital expenditures   $335 - $390 million           
Mine development costs                                            $28 - $38 million             
Selling, general and administrative expenses                      $55 - $65 million             
Interest expense                                                  $13 - $18 million             
Interest income                                                   $20 - $25 million             
Income tax expense                                                14% - 18%                     

Key factors that may affect outlook include:
.
Three planned longwall moves remaining (two in Q3 and one in Q4),
.
HCC index pricing, geography of sales and freight rates,
.
Exclusion of other non-recurring costs,
.
Terms of any new labor contract, and
.
Inflationary pressures.
The Company's guidance for its capital expenditures consists of sustaining 
capital spending of approximately $100 - $110 million, including regulatory 
and gas requirements, and capital spending of $325 - $375 million for the 
development of the Blue Creek reserves and $10 - $15 million for the final 4 
North bunker construction.

The Company's production guidance contains approximately 200,000 short tons of 
High Vol A steelmaking coal in the second half of 2024 from the continuous 
miner units from the Blue Creek reserves, which are expected to be sold in the 
second half of 2025 after the preparation plant comes online.

The Company does not provide reconciliations of its outlook for cash cost of 
sales (free-on-board port) to cost of sales in reliance on the unreasonable 
efforts exception provided for under Item 10(e)(1)(i)(B) of Regulation S-K. 
The Company is unable, without unreasonable efforts, to forecast certain items 
required to develop the meaningful comparable Generally Accepted Accounting 
Principles ("GAAP") cost of sales. These items typically include non-cash 
asset retirement obligation accretion expenses, mine idling

-------------------------------------------------------------------------------

expenses and other non-recurring indirect mining expenses that are difficult 
to predict in advance in order to include in a GAAP estimate. The unavailable 
information could have a significant impact on the Company's reported 
financial results.

Use of Non-GAAP Financial Measures
This release contains the use of certain non-GAAP financial measures. These 
non-GAAP financial measures are provided as supplemental information for 
financial measures prepared in accordance with GAAP. Management believes that 
these non-GAAP financial measures provide additional insights into the 
performance of the Company, and they reflect how management analyzes Company 
performance and compares that performance against other companies. These 
non-GAAP financial measures may not be comparable to other similarly titled 
measures used by other entities. The definition of these non-GAAP financial 
measures and a reconciliation of non-GAAP to GAAP financial measures is 
provided in the financial tables section of this release.

Conference Call
The Company will hold a conference call to discuss its first quarter 2024 
results today, May 1, 2024, at 4:30 p.m. ET. To listen to the event, live or 
access an archived recording, please visit
http://investors.warriormetcoal.com
. Analysts and investors who would like to participate in the conference call 
should dial 1-844-340-9047 (domestic) or 1-412-858-5206 (international) 10 
minutes prior to the start time and reference the Warrior Met Coal conference 
call. Telephone playback will also be available from 6:30 p.m. ET on May 1, 
2024 until 6:30 p.m. ET on May 8, 2024. The replay will be available by 
calling: 1-877-344-7529 (domestic) or 1-412-317-0088 (international) and 
entering passcode 1740379.

About Warrior
Warrior is a U.S.-based, environmentally and socially minded supplier to the 
global steel industry. It is dedicated entirely to mining non-thermal 
metallurgical (met) steelmaking coal used as a critical component of steel 
production by metal manufacturers in Europe, South America and Asia. Warrior 
is a large-scale, low-cost producer and exporter of premium quality met coal, 
also known as hard-coking coal (HCC), operating highly efficient longwall 
operations in its underground mines based in Alabama. The HCC that Warrior 
produces from the Blue Creek coal seam contains very low sulfur and has strong 
coking properties. The premium nature of Warrior's HCC makes it ideally suited 
as a base feed coal for steel makers. For more information, please visit
www.warriormetcoal.com
.

Forward-Looking Statements
This press release contains, and the Company's officers and representatives 
may from time to time make, forward-looking statements within the meaning of 
Section 27A of the Securities Act of 1933, as amended and Section 21E of the 
Securities Exchange Act of 1934, as amended. All statements, other than 
statements of historical facts, included in this press release that address 
activities, events or developments that the Company expects, believes or 
anticipates will or may occur in the future are forward-looking statements, 
including statements regarding 2024 guidance, sales and production growth, 
ability to maintain cost structure, demand, management of liquidity, cash 
flows, expenses and expected capital expenditures and working capital, the 
Company's pursuit of strategic growth opportunities, the Company's future 
ability to return excess cash to stockholders, as well as statements regarding 
production, inflationary pressures, the development of the Blue Creek project, 
and the outcome of the ongoing negotiations with the labor union representing 
certain of our hourly employees, including any potential changes to our 
production and sales volumes as a result of such outcome. The words "believe," 
"expect," "anticipate," "plan," "intend," "estimate," "project," "target," 
"foresee," "should," "would," "could," "potential," "outlook," "guidance" or 
other similar expressions are intended to identify forward-looking statements. 
However, the absence of these words does not mean that the statements are

-------------------------------------------------------------------------------

not forward-looking. These forward-looking statements represent management's 
good faith expectations, projections, guidance, or beliefs concerning future 
events, and it is possible that the results described in this press release 
will not be achieved. These forward-looking statements are subject to risks, 
uncertainties and other factors, many of which are outside of the Company's 
control, that could cause actual results to differ materially from the results 
discussed in the forward-looking statements, including, without limitation, 
fluctuations or changes in the pricing or demand for the Company's coal (or 
met coal generally) by the global steel industry; the impact of global 
pandemics, such as the novel coronavirus ("COVID-19") pandemic, on its 
business and that of its customers, including the risk of a decline in demand 
for the Company's met coal due to the impact of any such pandemic on steel 
manufacturers; the impact of inflation on the Company, the impact of 
geopolitical events, including the effects of the Russia-Ukraine war; the 
inability of the Company to effectively operate its mines and the resulting 
decrease in production; the inability of the Company to transport its products 
to customers due to rail performance issues or the impact of weather and 
mechanical failures at the McDuffie Terminal at the Port of Mobile; federal 
and state tax legislation; changes in interpretation or assumptions and/or 
updated regulatory guidance regarding the Tax Cuts and Jobs Act of 2017; 
legislation and regulations relating to the Clean Air Act and other 
environmental initiatives; regulatory requirements associated with federal, 
state and local regulatory agencies, and such agencies' authority to order 
temporary or permanent closure of the Company's mines; operational, 
logistical, geological, permit, license, labor and weather-related factors, 
including equipment, permitting, site access, operational risks and new 
technologies related to mining and labor strikes or slowdowns; the timing and 
impact of planned longwall moves; the Company's obligations surrounding 
reclamation and mine closure; inaccuracies in the Company's estimates of its 
met coal reserves; any projections or estimates regarding Blue Creek, 
including the expected returns from this project, if any, and the ability of 
Blue Creek to enhance the Company's portfolio of assets, the Company's 
expectations regarding its future tax rate as well as its ability to 
effectively utilize its net operating losses to reduce or eliminate its cash 
taxes; the Company's ability to develop Blue Creek; the Company's ability to 
develop or acquire met coal reserves in an economically feasible manner; 
significant cost increases and fluctuations, and delay in the delivery of raw 
materials, mining equipment and purchased components; competition and foreign 
currency fluctuations; fluctuations in the amount of cash the Company 
generates from operations, including cash necessary to pay any special or 
quarterly dividend; the Company's ability to comply with covenants in its ABL 
Facility or indenture relating to its senior secured notes; integration of 
businesses that the Company may acquire in the future; adequate liquidity and 
the cost, availability and access to capital and financial markets; failure to 
obtain or renew surety bonds on acceptable terms, which could affect the 
Company's ability to secure reclamation and coal lease obligations; costs 
associated with litigation, including claims not yet asserted; and other 
factors described in the Company's Form 10-K for the year ended December 31, 
2023 and other reports filed from time to time with the Securities and 
Exchange Commission (the "SEC"), which could cause the Company's actual 
results to differ materially from those contained in any forward-looking 
statement. The Company's filings with the SEC are available on its website at 
www.warriormetcoal.com and on the SEC's website at www.sec.gov.

Any forward-looking statement speaks only as of the date on which it is made, 
and, except as required by law, the Company does not undertake any obligation 
to update or revise any forward-looking statement, whether as a result of new 
information, future events or otherwise. New factors emerge from time to time, 
and it is not possible for the Company to predict all such factors.



-------------------------------------------------------------------------------

Contacts
For Investors:
Dale W. Boyles, 205-554-6129
dale.boyles@warriormetcoal.com
For Media:
D'Andre Wright, 205-554-6131
dandre.wright@warriormetcoal.com





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                                          WARRIOR MET COAL, INC.    
                 CONDENSED STATEMENTS OF OPERATIONS                 
              (in thousands, except per-share amounts)              
                            (Unaudited)                             



                                                                                                                             
                                                                         For the three months ended March 31,          
                                                                          2024                         2023                  
Revenues:                                                                                                                    
Sales                                                                  $ 497,998                   $ 500,491                 
Other revenues                                                             5,514                       9,183                 
Total revenues                                                           503,512                     509,674                 
Costs and expenses:                                                                                                          
Cost of sales (exclusive of items shown separately below)                285,587                     232,630                 
Cost of other revenues (exclusive of items shown separately below)         9,965                      11,438                 
Depreciation and depletion                                                40,023                      37,213                 
Selling, general and administrative                                       18,658                      14,516                 
Business interruption                                                        201                       4,217                 
                                                                                                                             
Total costs and expenses                                                 354,434                     300,014                 
Operating income                                                         149,078                     209,660                 
Interest expense                                                         (1,121)                     (7,443)                 
Interest income                                                            8,154                       8,903                 
                                                                                                                             
Other income                                                                   -                              221            
Income before income tax expense                                         156,111                     211,341                 
Income tax expense                                                        19,122                      29,064                 
Net income                                                             $ 136,989                   $ 182,277                 
Basic and diluted net income per share:                                                                                      
Net income per share-basic                                             $    2.63                   $    3.52                 
Net income per share-diluted                                           $    2.62                   $    3.51                 
Weighted average number of shares outstanding-basic                       52,163                      51,842                 
Weighted average number of shares outstanding-diluted                     52,217                      51,956                 
Dividends per share:                                                   $    0.58                   $    0.95                 


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                                                                                         WARRIOR MET COAL, INC.    
              QUARTERLY SUPPLEMENTAL FINANCIAL DATA AND RECONCILIATION OF NON-GAAP FINANCIAL MEASURES              
                                                    (Unaudited)                                                    


QUARTERLY SUPPLEMENTAL FINANCIAL DATA:


                                                                                                                
(short tons in thousands)                                   For the three months ended March 31,          
(1)                                                                                                       
                                                             2024                          2023                 
Tons sold                                                    2,129                         1,948                
Tons produced                                                2,051                         1,759                
Average net selling price                                 $ 233.91                      $ 256.93                
Cash cost of sales (free-on-board port) per short ton     $ 133.48                      $ 118.87                
(2)                                                                                                             
Cost of production %                                            61   %                        58   %            
Transportation and royalties %                                  39   %                        42   %            

(1)
1 short ton is equivalent to 0.907185 metric tons.

RECONCILIATION OF CASH COST OF SALES (FREE-ON-BOARD PORT) TO COST OF SALES 
REPORTED UNDER U.S. GAAP:

                                                                                                  
(in thousands)                                For the three months ended March 31,          
                                               2024                         2023                  
Cost of sales                               $ 285,587                   $ 232,630                 
Asset retirement obligation accretion           (702)                       (540)                 
Stock compensation expense                      (713)                       (534)                 
Cash cost of sales (free-on-board port)     $ 284,172                   $ 231,556                 
(2)                                                                                               


(2)
Cash cost of sales (free-on-board port) is based on reported cost of sales and 
includes items such as freight, royalties, labor, fuel and other similar 
production and sales cost items, and may be adjusted for other items that, 
pursuant to GAAP, are classified in the Condensed Statements of Operations as 
costs other than cost of sales, but relate directly to the costs incurred to 
produce met coal. Our cash cost of sales per short ton is calculated as cash 
cost of sales divided by the short tons sold. Cash cost of sales (free-on-board 
port) is a non-GAAP financial measure which is not calculated in conformity 
with U.S. GAAP and should be considered supplemental to, and not as a 
substitute or superior to financial measures calculated in conformity with 
GAAP. We believe cash cost of sales (free-on-board port) is a useful measure 
of performance and we believe it aids some investors and analysts in comparing 
us against other companies to help analyze our current and future potential 
performance. Cash cost of sales (free-on-board port) may not be comparable to 
similarly titled measures used by other companies.



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                                                                                                     WARRIOR MET COAL, INC.    
              QUARTERLY SUPPLEMENTAL FINANCIAL DATA AND RECONCILIATION OF NON-GAAP FINANCIAL MEASURES (CONTINUED)              
                                                          (Unaudited)                                                          

RECONCILIATION OF ADJUSTED EBITDA TO AMOUNTS REPORTED UNDER U.S. GAAP:

                                                                                                
($ in thousands)                            For the three months ended March 31,          
                                             2024                         2023                  
Net income                                $ 136,989                    $ 182,277                
Interest income, net                        (7,033)                      (1,460)                
Income tax expense                           19,122                       29,064                
Depreciation and depletion                   40,023                       37,213                
Asset retirement obligation accretion         1,297                          906                
Stock compensation expense                    9,147                        7,702                
Other non-cash accretion                        451                          414                
Mark-to-market gain on gas hedges                 -                        (705)                
Business interruption                           201                        4,217                
                                                                                                
                                                                                                
Other income                                      -                        (221)                
Adjusted EBITDA                           $ 200,197                    $ 259,407                
(3)                                                                                             
Adjusted EBITDA margin                         39.8   %                     50.9   %            
(4)                                                                                             

(3)
Adjusted EBITDA is defined as net income before net interest income, net, 
income tax expense, depreciation and depletion, non-cash asset retirement 
obligation accretion, non-cash stock compensation expense, other non-cash 
accretion, mark-to-market gain on gas hedges, business interruption expenses 
and other income.  Adjusted EBITDA is not a measure of financial performance 
in accordance with GAAP, and we believe items excluded from Adjusted EBITDA 
are significant to a reader in understanding and assessing our financial 
condition.  Therefore, Adjusted EBITDA should not be considered in isolation, 
nor as an alternative to net income, income from operations, cash flows from 
operations or as a measure of our profitability, liquidity or performance 
under GAAP.  We believe that Adjusted EBITDA presents a useful measure of our 
ability to incur and service debt based on ongoing operations.  Furthermore, 
analogous measures are used by industry analysts to evaluate our operating 
performance.  Investors should be aware that our presentation of Adjusted 
EBITDA may not be comparable to similarly titled measures used by other 
companies.
(4)
Adjusted EBITDA margin is defined as Adjusted EBITDA divided by total revenues.

RECONCILIATION OF ADJUSTED NET INCOME TO AMOUNTS REPORTED UNDER U.S. GAAP:

                                                                                                                
(in thousands, except per share amounts)                    For the three months ended March 31,          
                                                             2024                         2023                  
Net income                                                $ 136,989                   $ 182,277                 
                                                                                                                
Business interruption, net of tax                               176                       3,637                 
                                                                                                                
                                                                                                                
Other income, net of tax                                          -                       (191)                 
Adjusted net income                                       $ 137,165                   $ 185,723                 
(5)                                                                                                             
                                                                                                                
Weighted average number of shares outstanding-basic          52,163                      51,842                 
Weighted average number of shares outstanding-diluted        52,217                      51,956                 
                                                                                                                
Adjusted net income per share-basic                       $    2.63                   $    3.58                 
Adjusted net income per share-diluted                     $    2.63                   $    3.57                 

(5)
Adjusted net income is defined as net income net of business interruption 
expenses and other income, net of tax (based on each respective period's 
effective tax rate). Adjusted net income is not a measure of financial 
performance in accordance with GAAP, and we believe items excluded from 
adjusted net income are significant to the reader in understanding and 
assessing our results of operations. Therefore, adjusted net income should not 
be considered in isolation, nor as an alternative to net income under GAAP. We 
believe adjusted net income is a useful measure of performance and we believe 
it aids some investors and analysts in comparing us against other companies to 
help analyze our current and future potential performance. Adjusted net income 
may not be comparable to similarly titled measures used by other companies.

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                                    WARRIOR MET COAL, INC.    
              CONDENSED STATEMENTS OF CASH FLOWS              
                        (in thousands)                        
                         (Unaudited)                          


                                                                                    
                                                 For the three months         
                                                    ended March 31,           
                                                  2024           2023               
OPERATING                                                                           
ACTIVITIES:                                                                         
Net income                                      $ 136,989     $ 182,277             
Non-cash adjustments to reconcile net income       53,774        75,098             
to net cash provided by operating activities                                        
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
Changes in operating                                                                
assets and liabilities:                                                             
Trade accounts                                  (115,175)      (56,804)             
receivable                                                                          
Income tax                                          7,833             -             
receivable                                                                          
Inventories                                        16,162        17,406             
Prepaid expenses and                              (5,267)       (3,140)             
other receivables                                                                   
Accounts                                            5,631       (8,463)             
payable                                                                             
Accrued expenses and other                          5,046      (18,032)             
current liabilities                                                                 
Other                                               (935)         4,592             
Net cash provided by                              104,058       192,934             
operating activities                                                                
INVESTING                                                                           
ACTIVITIES:                                                                         
Purchases of property,                           (99,703)      (68,179)             
plant and equipment                                                                 
Mine development                                  (1,987)      (14,458)             
costs                                                                               
                                                                                    
Acquisitions, net                                       -       (2,381)             
of cash acquired                                                                    
                                                                                    
                                                                                    
Net cash used in                                (101,690)      (85,018)             
investing activities                                                                
FINANCING                                                                           
ACTIVITIES:                                                                         
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
Net cash used in                                 (46,707)      (74,848)             
financing activities                                                                
Net (decrease) increase in                       (44,339)        33,068             
cash and cash equivalents                                                           
Cash and cash equivalents                         738,197       829,480             
at beginning of period                                                              
Cash and cash equivalents                       $ 693,858     $ 862,548             
at end of period                                                                    


RECONCILIATION OF FREE CASH FLOW TO AMOUNTS REPORTED UNDER U.S. GAAP:

                                                                                                                                
(in thousands)                                                              For the three months ended March 31,          
                                                                             2024                         2023                  
Net cash provided by operating activities                                 $ 104,058                    $ 192,934                
Purchases of property, plant and equipment and mine development costs     (101,690)                     (82,637)                
Free cash flow                                                            $   2,368                    $ 110,297                
(6)                                                                                                                             
Free cash flow conversion                                                       1.2   %                     42.5   %            
(7)                                                                                                                             

(6)
Free cash flow is defined as net cash provided by operating activities less 
purchases of property, plant and equipment and mine development costs. Free 
cash flow is not a measure of financial performance in accordance with GAAP, 
and we believe items excluded from net cash provided by operating activities 
are significant to the reader in understanding and assessing our results of 
operations. Therefore, free cash flow should not be considered in isolation, 
nor as an alternative to net cash provided by operating activities under GAAP. 
We believe free cash flow is a useful measure of performance and we believe it 
aids some investors and analysts in comparing us against other companies to 
help analyze our current and future potential performance. Free cash flow may 
not be comparable to similarly titled measures used by other companies.
(7)
Free cash flow conversion is defined as free cash flow divided by Adjusted 
EBITDA.

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                                                 WARRIOR MET COAL, INC.    
                         CONDENSED BALANCE SHEETS                          
              (in thousands, except share and per-share data)              
                                                                           



                                                                                                  
                                                                 March 31, 2024      December 31, 
                                                                                         2023     
                                                                  (Unaudited)                     
ASSETS                                                                                            
Current assets:                                                                                   
Cash and cash                                                    $   693,858        $   738,197   
equivalents                                                                                       
Short-term investments                                                 9,149              9,030   
Trade accounts                                                       213,400             98,225   
receivable                                                                                        
Income tax receivable                                                      -              7,833   
Inventories, net                                                     165,650            183,949   
Prepaid expenses and                                                  37,200             31,932   
other receivables                                                                                 
Total current assets                                               1,119,257          1,069,166   
Mineral interests, net                                                78,428             80,442   
Property, plant and                                                1,253,395          1,179,609   
equipment, net                                                                                    
                                                                                                  
Deferred income taxes                                                  5,752              5,854   
Other long-term assets                                                21,759             21,987   
Total assets                                                     $ 2,478,591        $ 2,357,058   
LIABILITIES AND                                                                                   
STOCKHOLDERS' EQUITY                                                                              
Current liabilities:                                                                              
Accounts payable                                                 $    43,184        $    36,245   
Accrued expenses                                                      80,944             81,612   
Short-term financing                                                  11,357             11,463   
lease liabilities                                                                                 
Other current                                                         27,557             18,350   
liabilities                                                                                       
                                                                                                  
Total current                                                        163,042            147,670   
liabilities                                                                                       
Long-term debt                                                       153,166            153,023   
Asset retirement                                                      71,916             71,666   
obligations                                                                                       
                                                                                                  
Long-term financing                                                    7,708              8,756   
lease liabilities                                                                                 
Deferred income taxes                                                 77,434             74,531   
Other long-term                                                       27,125             26,966   
liabilities                                                                                       
Total liabilities                                                    500,391            482,612   
Stockholders' Equity:                                                                             
Common stock, $0.01 par value, (140,000,000 shares authorized            545                542   
as of March 31, 2024 and December 31, 2023; 54,519,114 issued                                     
and 52,297,273 outstanding as of March 31, 2024; 54,240,764                                       
issued and 52,018,923 outstanding as of December 31, 2023)                                        
Preferred stock, $0.01 par                                                 -                  -   
value per share (10,000,000                                                                       
shares authorized; no shares                                                                      
issued and outstanding)                                                                           
Treasury stock, at                                                  (50,576)           (50,576)   
cost (2,221,841 shares                                                                            
as of March 31, 2024                                                                              
and December 31, 2023)                                                                            
Additional paid                                                      276,731            279,332   
in capital                                                                                        
Retained earnings                                                  1,751,500          1,645,148   
Total stockholders'                                                1,978,200          1,874,446   
equity                                                                                            
Total                                                            $ 2,478,591        $ 2,357,058   
liabilities and                                                                                   
stockholders'                                                                                     
equity                                                                                            




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