Annual report [Section 13 and 15(d), not S-K Item 405]

ACQUISITIONS & DIVESTITURES (Tables)

v3.25.4
ACQUISITIONS & DIVESTITURES (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of Asset Acquisition
The following table represents the final allocation of the total cost of the Founders Acquisition to the assets acquired and liabilities assumed as of the Founders Acquisition date:
Consideration:
Cash consideration
Escrow deposit released at closing $ 7,500,000 
Closing amount paid to Founders 42,502,799 
Interest from escrow deposit 1,747 
Fair value of deferred payment liability 14,657,383 
Post-close adjustments (4,139,244)
Total cash consideration $ 60,522,685 
Direct transaction costs 1,361,843 
Total consideration $ 61,884,528 
Fair value of assets acquired:
Oil and natural gas properties $ 64,886,472 
Amount attributable to assets acquired $ 64,886,472 
Fair value of liabilities assumed:
Suspense liability $ 677,116 
Asset retirement obligations 2,090,777 
Ad valorem tax liability 234,051 
Amount attributable to liabilities assumed $ 3,001,944 
Net assets acquired $ 61,884,528 
The following table represents the final allocation of the total cost of the Lime Rock Acquisition to the assets acquired and liabilities assumed as of the closing date of the Lime Rock Acquisition:
Consideration:
Common stock consideration
Shares of common stock issued 6,452,879 
Common stock price as of March 31, 2025 $ 1.15 
Total common stock consideration $ 7,420,811 
Cash consideration
Escrow deposit released at closing
$ 5,000,000 
Closing amount paid to Lime Rock 63,599,939 
Fair value of deferred payment liability 9,415,066 
Post-close adjustments
721,116 
Total cash consideration $ 78,736,121 
Direct transaction costs 2,576,648 
Total consideration $ 88,733,580 
Fair value of assets acquired:
Oil and natural gas properties $ 92,111,309 
Fixed assets 34,275 
Joint interest billing receivable 39,820 
Amount attributable to assets acquired $ 92,185,404 
Fair value of liabilities assumed:
Suspense liability $ 459,096 
Asset retirement obligations 2,587,179 
Ad valorem tax liability
405,549 
Amount attributable to liabilities assumed $ 3,451,824 
Net assets acquired $ 88,733,580