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Warrior Met Coal, Inc. – ‘10-K’ for 12/31/20 – ‘EX-23.4’

On:  Wednesday, 2/24/21, at 4:46pm ET   ·   For:  12/31/20   ·   Accession #:  1691303-21-10   ·   File #:  1-38061

Previous ‘10-K’:  ‘10-K’ on 2/19/20 for 12/31/19   ·   Next:  ‘10-K’ on 2/22/22 for 12/31/21   ·   Latest:  ‘10-K’ on 2/14/24 for 12/31/23   ·   21 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/24/21  Warrior Met Coal, Inc.            10-K       12/31/20  105:10M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.41M 
 2: EX-21.1     Subsidiaries List                                   HTML     29K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     27K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     27K 
 5: EX-23.3     Consent of Expert or Counsel                        HTML     27K 
 6: EX-23.4     Consent of Expert or Counsel                        HTML     27K 
10: EX-95       Mine-Safety Disclosure                              HTML     47K 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
17: R1          Cover Page                                          HTML     97K 
18: R2          Balance Sheets                                      HTML    120K 
19: R3          Balance Sheets (Parenthetical)                      HTML     46K 
20: R4          Statements of Operations                            HTML     99K 
21: R5          Statements of Changes in Equity                     HTML     56K 
22: R6          Statements of Changes in Equity (Parenthetical)     HTML     28K 
23: R7          Statements of Cash Flows                            HTML    141K 
24: R8          Business and Basis of Presentation                  HTML     35K 
25: R9          Summary of Significant Accounting Policies          HTML     61K 
26: R10         Inventories, net                                    HTML     33K 
27: R11         Prepaid Expenses and Other                          HTML     35K 
28: R12         Mineral Interests and Property, Plant and           HTML     42K 
                Equipment, Net                                                   
29: R13         Other Long-Term Assets                              HTML     34K 
30: R14         Income Taxes                                        HTML    101K 
31: R15         Asset Retirement Obligations                        HTML     37K 
32: R16         Accrued Expenses                                    HTML     37K 
33: R17         Pneumoconiosis ("Black Lung") Obligations           HTML     31K 
34: R18         Employee Benefit Plans                              HTML     33K 
35: R19         Equity Award Plans                                  HTML     44K 
36: R20         Debt                                                HTML     72K 
37: R21         Leases                                              HTML    101K 
38: R22         Related Party Transactions                          HTML     30K 
39: R23         Commitments and Contingencies                       HTML     35K 
40: R24         Stockholders' Equity                                HTML     35K 
41: R25         Fair Value of Financial Instruments                 HTML     32K 
42: R26         Net (Loss) Income per Share                         HTML     49K 
43: R27         Segment Information                                 HTML     74K 
44: R28         Subsequent Events                                   HTML     30K 
45: R29         Supplemental Summary Quarterly Financial            HTML     69K 
                Information (Unaudited)                                          
46: R30         Summary of Significant Accounting Policies          HTML    103K 
                (Policies)                                                       
47: R31         Inventories, net (Tables)                           HTML     34K 
48: R32         Prepaid Expenses and Other (Tables)                 HTML     36K 
49: R33         Mineral Interests and Property, Plant and           HTML     41K 
                Equipment, Net (Tables)                                          
50: R34         Other Long-Term Assets (Tables)                     HTML     34K 
51: R35         Income Taxes (Tables)                               HTML     92K 
52: R36         Asset Retirement Obligations (Tables)               HTML     35K 
53: R37         Accrued Expenses (Tables)                           HTML     37K 
54: R38         Equity Award Plans (Tables)                         HTML     36K 
55: R39         Debt (Tables)                                       HTML     59K 
56: R40         Leases (Tables)                                     HTML     77K 
57: R41         Net (Loss) Income per Share (Tables)                HTML     43K 
58: R42         Segment Information (Tables)                        HTML     72K 
59: R43         Supplemental Summary Quarterly Financial            HTML     69K 
                Information (Unaudited) (Tables)                                 
60: R44         Summary of Significant Accounting Policies -        HTML     88K 
                Concentrations of Credit Risk and Major Customers                
                (Details)                                                        
61: R45         Summary of Significant Accounting Policies -        HTML     33K 
                Short-term Investments (Details)                                 
62: R46         Summary of Significant Accounting Policies -        HTML     36K 
                Property, Plant and Equipment (Details)                          
63: R47         Summary of Significant Accounting Policies - Owned  HTML     34K 
                and Leased Mineral Interests (Details)                           
64: R48         Summary of Significant Accounting Policies -        HTML     37K 
                Deferred Financing Costs (Details)                               
65: R49         Inventories, net (Details)                          HTML     32K 
66: R50         Prepaid Expenses and Other (Details)                HTML     38K 
67: R51         Mineral Interests and Property, Plant and           HTML     33K 
                Equipment, Net - Narrative (Details)                             
68: R52         Mineral Interests and Property, Plant and           HTML     53K 
                Equipment, Net - Schedule of Property, Plant and                 
                Equipment (Details)                                              
69: R53         Other Long-Term Assets (Details)                    HTML     34K 
70: R54         Income Taxes - Narrative (Details)                  HTML     76K 
71: R55         Income Taxes - Schedule of Income Tax Expense       HTML     49K 
                (Benefit) (Details)                                              
72: R56         Income Taxes - Income Tax Rate Reconciliation       HTML     60K 
                (Details)                                                        
73: R57         Income Taxes - Schedule of Deferred Tax Assets and  HTML     59K 
                Liabilities (Details)                                            
74: R58         Income Taxes - Deferred Tax Asset Valuation         HTML     39K 
                Allowance (Details)                                              
75: R59         Asset Retirement Obligations - Schedule of Changes  HTML     36K 
                in Asset Retirement Obligations (Details)                        
76: R60         Asset Retirement Obligations - Narrative (Details)  HTML     43K 
77: R61         Accrued Expenses (Details)                          HTML     42K 
78: R62         Pneumoconiosis ("Black Lung") Obligations           HTML     45K 
                (Details)                                                        
79: R63         Employee Benefit Plans (Details)                    HTML     34K 
80: R64         Equity Award Plans - Narrative (Details)            HTML     71K 
81: R65         Equity Award Plans - Schedule of Restricted Stock   HTML     56K 
                (Details)                                                        
82: R66         Debt - Schedule of Long-Term Debt (Details)         HTML     45K 
83: R67         Debt - Minimum Debt Repayment Schedule (Details)    HTML     49K 
84: R68         Debt - Narrative (Details)                          HTML    132K 
85: R69         Leases - Narrative (Details)                        HTML     36K 
86: R70         Leases - Supplemental balance sheet information     HTML     43K 
                (Details)                                                        
87: R71         Leases - Components of lease expenses (Details)     HTML     37K 
88: R72         Leases - Maturities of lease liabilities (Details)  HTML     47K 
89: R73         Leases - Supplemental cash flow information         HTML     36K 
                (Details)                                                        
90: R74         Related Party Transactions (Details)                HTML     40K 
91: R75         Commitments and Contingencies (Details)             HTML     36K 
92: R76         Stockholders' Equity (Details)                      HTML     60K 
93: R77         Fair Value of Financial Instruments (Details)       HTML     47K 
94: R78         Net (Loss) Income per Share - Schedule of Earnings  HTML     59K 
                per Share (Details)                                              
95: R79         Net (Loss) Income per Share - Narrative (Details)   HTML     77K 
96: R80         Segment Information (Details)                       HTML     30K 
97: R81         Segment Information - Reconciliation of Revenue     HTML     40K 
                (Details)                                                        
98: R82         Segment Information - Reconciliation of Capital     HTML     34K 
                Expenditures (Details)                                           
99: R83         Segment Information - Reconciliation of Net Income  HTML     69K 
                (Loss) (Details)                                                 
100: R84         Subsequent Events (Details)                         HTML     33K  
101: R85         Supplemental Summary Quarterly Financial            HTML     70K  
                Information (Unaudited) (Details)                                
103: XML         IDEA XML File -- Filing Summary                      XML    186K  
16: XML         XBRL Instance -- hcc-20201231_htm                    XML   1.96M 
102: EXCEL       IDEA Workbook of Financial Reports                  XLSX    126K  
12: EX-101.CAL  XBRL Calculations -- hcc-20201231_cal                XML    281K 
13: EX-101.DEF  XBRL Definitions -- hcc-20201231_def                 XML    752K 
14: EX-101.LAB  XBRL Labels -- hcc-20201231_lab                      XML   1.84M 
15: EX-101.PRE  XBRL Presentations -- hcc-20201231_pre               XML   1.13M 
11: EX-101.SCH  XBRL Schema -- hcc-20201231                          XSD    188K 
104: JSON        XBRL Instance as JSON Data -- MetaLinks              455±   649K  
105: ZIP         XBRL Zipped Folder -- 0001691303-21-000010-xbrl      Zip    701K  


‘EX-23.4’   —   Consent of Expert or Counsel


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EXHIBIT 23.4

CONSENT OF MCGEHEE ENGINEERING CORP.

McGehee Engineering Corp. hereby consents to the use of information contained in our report (the “Reserve Report”) dated January 27, 2021 relating to estimates of certain coal reserves held by Warrior Met Coal, Inc. (the “Company”) in connection with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 (the “Annual Report”), and any amendments thereto, and to the incorporation by reference in the Company’s Registration Statement on Form S-8 (No. 333-217389), the Company's Registration on Form S-8 (No. 333-223049), the Company's Registration Statement on Form S-3ASR (No. 333-224734), and the Company’s Registration Statement on Form S-3ASR (No. 333-234368) of information contained in the Reserve Report relating to estimates of certain coal reserves in the Annual Report. We hereby further consent to the reference to McGehee Engineering Corp. in those filings and any amendments thereto.


McGehee Engineering Corp.


By:     /s/ Sanford M. Hendon            
Name:     Sanford M. Hendon
Title:     Vice-President

Dated: February 24, 2021



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/24/214,  8-K
1/27/21
For Period end:12/31/20
 List all Filings 


3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/22/24  American Federatio… Organizations DEFN14A     4/25/24    1:271K Warrior Met Coal, Inc.            Securex Filings/FA
 3/18/24  American Federatio… Organizations PRRN14A                1:202K Warrior Met Coal, Inc.            Securex Filings/FA
 2/29/24  American Federatio… Organizations PREN14A     4/25/24    1:259K Warrior Met Coal, Inc.            Securex Filings/FA


18 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/29/20  Warrior Met Coal, Inc.            10-Q        3/31/20   66:5M
 2/19/20  Warrior Met Coal, Inc.            10-K       12/31/19  117:12M
 2/14/20  Warrior Met Coal, Inc.            8-K:1,3,5,8 2/14/20   13:608K                                   Donnelley … Solutions/FA
 6/06/19  Warrior Met Coal, Inc.            8-K:5,9     6/01/19    2:121K
 2/21/19  Warrior Met Coal, Inc.            10-K       12/31/18  124:11M
10/16/18  Warrior Met Coal, Inc.            8-K:1,2,9  10/16/18    3:1.4M
 5/02/18  Warrior Met Coal, Inc.            10-Q        3/31/18   65:3.6M
 3/06/18  Warrior Met Coal, Inc.            8-K:1,2,9   3/01/18    4:79K                                    Donnelley … Solutions/FA
 2/14/18  Warrior Met Coal, Inc.            10-K       12/31/17  123:11M
11/06/17  Warrior Met Coal, Inc.            8-K:1,2,8,911/02/17    3:1.4M                                   Donnelley … Solutions/FA
 8/03/17  Warrior Met Coal, Inc.            10-Q        6/30/17   72:5.3M
 6/05/17  Warrior Met Coal, Inc.            8-K:5,9     6/01/17    2:40K                                    Donnelley … Solutions/FA
 4/19/17  Warrior Met Coal, Inc.            S-8         4/19/17    9:329K                                   Donnelley … Solutions/FA
 4/19/17  Warrior Met Coal, Inc.            8-K:1,5,9   4/19/17    3:216K                                   Donnelley … Solutions/FA
 4/10/17  Warrior Met Coal, Inc.            S-1/A                 19:4.9M                                   Donnelley … Solutions/FA
 4/03/17  Warrior Met Coal, Inc.            S-1/A                 15:4.9M                                   Donnelley … Solutions/FA
 3/27/17  Warrior Met Coal, Inc.            S-1/A¶                11:3.6M                                   Donnelley … Solutions/FA
 3/07/17  Warrior Met Coal, Inc.            S-1                   14:5.5M                                   Donnelley … Solutions/FA
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Filing Submission 0001691303-21-000010   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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