v3.25.4
Derivative Instruments
12 Months Ended
Dec. 31, 2025
Derivative Instruments  
Derivative Instruments

(11) Derivative Instruments

The Company is exposed to certain risks relating to its ongoing business operations, and it may use derivative instruments to manage its commodity price risk.  In addition, the Company periodically enters into contracts that contain embedded features that are required to be bifurcated and accounted for separately as derivatives.

(a)

Commodity Derivative Positions

The Company periodically enters into natural gas, NGLs and oil derivative contracts with counterparties to hedge the price risk associated with its production. These derivatives are not entered into for trading purposes. To the extent that changes occur in the market prices of natural gas, NGLs and oil, the Company is exposed to market risk on these open contracts. This market risk exposure is generally offset by the change in market prices of natural gas, NGLs and oil recognized upon the ultimate sale of the Company’s production.

The Company was party to various commodity derivative contracts that settled during the years ended December 31, 2023, 2024 and 2025. The Company enters into derivative contracts when management believes that favorable future sales prices for the Company’s production can be secured. Under the Company’s swap agreements, when actual commodity prices upon settlement exceed the fixed price provided by the swap contracts, the Company pays the difference to the counterparty. When actual commodity prices upon settlement are less than the contractually provided fixed price, the Company receives the difference from the counterparty. Under the Company’s basis swap contracts, when actual commodity prices upon settlement exceed the fixed price provided by the swap contracts, the Company receives the difference from the counterparty. When actual commodity prices upon settlement are less than the contractually provided fixed price, the Company pays the difference to the counterparty. Under the Company’s collar agreements, when actual commodity prices upon settlement are below the floor price provided by the contract, the Company receives the difference from the counterparty. When actual commodity prices upon settlement are above the ceiling price, the Company pays the difference to the counterparty.

The Company’s derivative contracts have not been designated as hedges for accounting purposes; therefore, all gains and losses are recognized in the Company’s statements of operations and comprehensive income.

As of December 31, 2025, the Company’s fixed price swap positions were as follows:

Weighted

Average

Commodity / Settlement Period

 

Index

 

Contracted Volume

 

Price

  ​ ​

Natural Gas

January-December 2026

Henry Hub

770,000

MMBtu/day

$

3.90

/MMBtu

January-December 2026

TETCO M2

10,000

MMBtu/day

3.36

/MMBtu

January-December 2027

Henry Hub

330,000

MMBtu/day

3.98

/MMBtu

As of December 31, 2025, the Company’s basis swap positions were as follows:

Weighted Average

Commodity / Settlement Period

 

Index to Basis Differential

 

Contracted Volume

 

Hedged Differential

Natural Gas

January-December 2026

NYMEX to TETCO M2

150,000

MMBtu/day

$

0.85

/MMBtu

As of December 31, 2025, the Company’s collar contract positions were as follows:

Weighted

Weighted

Average

Average

Commodity / Settlement Period

 

Index

 

Contracted Volume

 

Ceiling Price

 

Floor Price

Natural Gas

January-December 2026

Henry Hub

500,000

MMBtu/day

$

5.83

/MMBtu

$

3.22

/MMBtu

  ​ ​

January-December 2027

Henry Hub

10,000

MMBtu/day

5.00

/MMBtu

3.50

/MMBtu

The Company has a call option and an embedded put option tied to NYMEX pricing for the production volumes associated with the Company’s retained interest in the VPP properties. The put option was embedded within another contract, and since the embedded put option was not clearly and closely related to its host contract, the Company bifurcated this derivative instrument and reflects it at fair value in the consolidated financial statements.

As of December 31, 2025, the Company’s call option and embedded put option arrangements were as follows:

Embedded

Call Option

Put Option

Commodity / Settlement Period

 

Index

 

Contracted Volume

 

Strike Price

 

Strike Price

  ​ ​

Natural Gas

January-December 2026

Henry Hub

32,000

MMBtu/day

$

2.63

/MMBtu

$

2.63

/MMBtu

In addition, the Company had a swaption agreement, which entitled the counterparty the right, but not the obligation, to enter into a fixed price swap agreement on December 21, 2023 to purchase 427,500 MMBtu/d at a price of $2.77 per MMBtu for the year ending December 31, 2024. During the year ended December 31, 2023, the Company executed an early settlement of this swaption agreement and made a cash payment of $202 million.

During the year ended December 31, 2025, all of Martica’s derivative contracts expired. As of December 31, 2025, Martica had no derivative instruments.

(b)

Summary

The table below presents a summary of the fair values of the Company’s derivative instruments and where such values are recorded in the consolidated balance sheets (in thousands):

December 31,

  ​ ​

Balance Sheet Location

  ​ ​

2024

2025

Asset derivatives not designated as hedges for accounting purposes:

Commodity derivatives—current

Derivative instruments

$

68,054

Embedded derivatives—current

Derivative instruments

1,050

859

Commodity derivatives—noncurrent

Derivative instruments

12,524

Embedded derivatives—noncurrent

Derivative instruments

1,296

Total asset derivatives (1)

2,346

81,437

Liability derivatives not designated as hedges for accounting purposes:

Commodity derivatives—current (2)

Derivative instruments

31,792

Commodity derivatives—noncurrent

Derivative instruments

17,233

Total liability derivatives (1)

49,025

Net derivatives asset (liability) (1)

$

(46,679)

81,437

(1)The fair value of derivative instruments was determined using Level 2 inputs.
(2) As of December 31, 2024, $2 million of current commodity derivative liabilities are attributable to the Company’s consolidated VIE, Martica.

The following table sets forth the gross values of recognized derivative assets and liabilities, the amounts offset under master netting arrangements with counterparties, and the resulting net amounts presented in the consolidated balance sheets as of the dates presented, all at fair value (in thousands):

December 31, 2024

December 31, 2025

Net Amounts of

Net Amounts of

Gross

Gross

Assets

Gross

Gross

Assets

Amounts

Amounts Offset

(Liabilities) on

Amounts

Amounts Offset

(Liabilities) on

  ​ ​

Recognized

  ​ ​

Recognized

  ​ ​

Balance Sheet

  ​ ​

Recognized

  ​ ​

Recognized

  ​ ​

Balance Sheet

Commodity derivative assets

$

3,482

(3,482)

162,641

(82,063)

80,578

Embedded derivative assets

2,346

2,346

859

859

Commodity derivative liabilities

(52,507)

3,482

(49,025)

(82,063)

82,063

The following table sets forth a summary of derivative fair value gains and losses and where such values are recorded in the consolidated statements of operations and comprehensive income (in thousands):

Statement of

Operations

Year Ended December 31,

  ​ ​

Location

2023

2024

  ​ ​

2025

Commodity derivative fair value gains (1)

Revenue

$

165,448

2,846

112,536

Embedded derivative fair value gains (losses) (1)

Revenue

876

(2,115)

(1,487)

(1)The fair value of derivative instruments was determined using Level 2 inputs.

Commodity derivative fair value gains (losses) for the year ended December 31, 2023 includes losses of $202 million related to the settlement of certain natural gas derivatives prior to the contractual settlement dates. Payments for these early settlements are classified as operating cash flows on the Company’s consolidated statement of cash flows for the year ended December 31, 2023. There were no early settlements of commodity derivatives during the years ended December 31, 2024 and 2025.