v3.25.4
Asset Retirement Obligations
9 Months Ended
Nov. 30, 2025
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations

Note 4 – Asset Retirement Obligations

 

The following table summarizes the change in the Company’s asset retirement obligations during the nine months ended November 30, 2025:

 

Asset retirement obligations as of February 28, 2025  $400,983 
Settlement of asset retirement obligations due to plugging and abandoning well   (21,305)
Current period revision of previous estimates   (26,817)
Asset retirement obligations as of November 30, 2025  $352,861 

 

During the three and nine months ended November 30, 2025, the Company recognized accretion expense of $-0-. During the three and nine months ended November 30, 2024, the Company recognized accretion expense of $-0- and $11,691, respectively.

 

During the nine months ended November 30, 2025, the Company plugged four unprofitable wells, incurring plugging and abandonment costs of $104,952. These activities resulted in the settlement of $21,305 of asset retirement obligations and the recognition of $83,647 in plugging and abandonment losses.