Note 7 – Accrued Expenses The following table represents Empire’s accrued expenses as of the dates presented: | | | | | | | June 30, | | December 31, | | 2026 | | 2025 | Accrued and suspended third-party revenue | $ | 9,606 | | $ | 8,202 | Accrued salaries and payroll taxes | | 987 | | | 854 | Accrued production taxes | | 1,009 | | | 888 | Asset retirement obligations - current | | 1,410 | | | 1,410 | Accrued legal costs | | — | | | 805 | Other | | 366 | | | 457 | Total Accrued expenses | $ | 13,378 | | $ | 12,616 |
|