v3.26.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements

Note 6 - Fair Value Measurements

As the Company uses the market approach to determine the fair value of its derivative instruments, these fair values are also compared to the values given by counterparties for reasonableness. Since natural gas and NGL swaps, fixed-price power sales, and fixed price power purchases are based on measurements derived indirectly from observable inputs or from quoted prices from markets that are less liquid, they are classified as Level 2 within the fair value hierarchy. The heat rate call options are classified as Level 3 within the fair value hierarchy because their valuation relies on significant unobservable inputs. These inputs include correlation between the underlying power and natural gas commodities and volatility assumptions for non-liquid delivery periods, which require management judgment and are not directly observable in the market.

The Company factors its own non-performance risk into the valuation of derivatives using current published credit default swap rates. As of December 31, 2025 and 2024, the impact of the non-performance risk adjustment to the Company’s fair value of commodity derivative liabilities was $1.6 million and $6.6 million, respectively.

The following tables set forth by level within the fair value hierarchy, the financial assets and liabilities that were accounted for at fair value on a recurring basis:

  ​ ​ ​

December 31, 2025

Fair Value Measurements Using:

Significant Other

Observable

Significant

Inputs

Unobservable

(in thousands)

  ​ ​ ​

(Level 2)

  ​ ​ ​

Inputs (Level 3)

Total

Financial assets

  ​

  ​

  ​

Derivative instruments

  ​

  ​

  ​

Natural gas derivatives

$

57,135

$

$

57,135

NGL derivatives

 

13,807

 

 

13,807

Natural gas basis swaps

 

17,272

 

 

17,272

Power derivatives

 

1,347

 

771

 

2,118

Financial liabilities

 

  ​

 

  ​

 

  ​

Derivative instruments

 

  ​

 

  ​

 

  ​

Natural gas derivatives

 

6,572

 

 

6,572

NGL derivatives

 

407

 

 

407

Natural gas basis swaps

 

1,328

 

 

1,328

Power derivatives

 

3,514

 

2,415

 

5,929

  ​ ​ ​

December 31, 2024

Fair Value Measurements Using:

Significant Other

Observable

Significant

Inputs

Unobservable

(in thousands)

  ​ ​ ​

(Level 2)

  ​ ​ ​

Inputs (Level 3)

Total

Financial assets

  ​

  ​

  ​

Derivative instruments

  ​

  ​

  ​

Natural gas derivatives

$

6,094

$

$

6,094

Power derivatives

 

2,790

 

 

2,790

Financial liabilities

 

  ​

 

  ​

 

  ​

Derivative instruments

 

  ​

 

  ​

 

  ​

Natural gas derivatives

 

54,083

 

 

54,083

NGL derivatives

 

8,973

 

 

8,973

Natural gas basis swaps

 

5,380

 

 

5,380

Power derivatives

 

15,648

 

3,595

 

19,243

The contingent consideration was generated from the Devon Barnett Acquisition and on January 8, 2025, the Company paid the final 2024 contingent consideration of $20.0 million, which is reflected as contingent consideration payable within current liabilities on the consolidated balance sheets as of December 31, 2024. The Devon Barnett Acquisition and the Exxon Barnett Acquisition contingencies are described further in Note 16 - Commitments and Contingencies. The Devon Barnett Acquisition was accounted for as an asset acquisition with the contingent consideration meeting the criteria of a derivative in accordance with ASC 815 - Derivatives and Hedging. See Note 7 - Derivative Instruments for further discussion.

The minority ownership puttable shares from the 2021 Plan (as defined in Note 13 - Stockholders’ Equity and Mezzanine Equity) were recorded at fair value upon initial recognition in mezzanine equity, and its common stock was valued using both observable (Level 2) and unobservable (Level 3) inputs. Subsequent to the Company’s IPO, the minority ownership puttable shares were converted to common stock. The minority ownership puttable shares are further described in Note 13 - Stockholders’ Equity and Mezzanine Equity.

Equity-based compensation from the 2021 Plan was recorded at fair market value on the grant date. The underlying market condition was valued using the application of Monte Carlo simulations using both observable (Level 2) and unobservable (Level 3) inputs. Prior to the Company’s IPO, the remaining components of the awards were valued based on the fair market value of the common stock of the Company, determined using the same valuation methodologies applied to the minority ownership puttable shares. Equity-based compensation is further described in Note 13 - Stockholders’ Equity and Mezzanine Equity.

The tables below set forth the changes in the Company’s Level 3 fair value measurements (in thousands):

Year Ended 

Derivatives

  ​ ​ ​

December 31, 2025

Balance, beginning of period

$

(3,595)

Derivative settlements

 

(62,258)

Derivative realized gains (losses)

 

62,258

Derivative unrealized gains (losses)

 

1,951

Balance, end of period

$

(1,644)

Year Ended December 31, 2024

Contingent

Minority

Equity-Based

Consideration

Ownership

Compensation

Derivatives

Total

Balance, beginning of period

  ​ ​ ​

$

29,676

  ​ ​ ​

$

59,988

  ​ ​ ​

$

126,966

  ​ ​ ​

$

(42,091)

  ​ ​ ​

$

174,539

Contingent consideration - settled

 

(20,000)

 

 

 

 

(20,000)

Mezzanine equity conversion

 

 

(42,995)

 

(74,993)

 

 

(117,988)

Grant date fair value of equity-based compensation, pre-IPO

 

 

(4)

 

(42,663)

 

 

(42,667)

Derivative settlements

 

 

 

 

(88,637)

 

(88,637)

Derivative realized gains (losses)

 

 

 

 

88,637

 

88,637

Change in fair market value (all instruments)

 

(9,676)

 

(16,989)

 

(9,310)

 

38,496

 

2,521

Balance, end of period

$

$

$

$

(3,595)

$

(3,595)

Year Ended December 31, 2023

Contingent

Minority

Equity-Based

  ​ ​ ​

Consideration

  ​ ​ ​

Ownership

  ​ ​ ​

Compensation

  ​ ​ ​

Derivatives

  ​ ​ ​

Total

Balance, beginning of period

$

88,051

$

62,712

$

89,171

$

(1,994)

$

237,940

Contingent consideration - settled

 

(20,000)

 

 

 

 

(20,000)

Grant date fair value of equity-based compensation, pre-IPO

 

 

(2)

 

22,193

 

 

22,191

Derivative settlements

 

 

 

 

(55,258)

 

(55,258)

Derivative realized gains (losses)

 

 

 

 

55,258

 

55,258

Change in fair market value (all instruments)

 

(38,375)

 

(2,722)

 

15,602

 

(40,097)

 

(65,592)

Balance, end of period

$

29,676

$

59,988

$

126,966

$

(42,091)

$

174,539

The following table is the quantitative information regarding significant unobservable inputs used in the measurement of Level 3 positions:

December 31, 2025

Significant

Unobservable

Weighted

Valuation Technique

Input

Range

Average

Description

Kirk Spread Option Model

  ​ ​ ​

Power and natural gas price correlation

  ​ ​ ​

92.7

%  

  ​

  ​ ​ ​

92.7

%  

Estimated correlation between underlying commodities

Kirk Spread Option Model

 

Power volatility (non-liquid hours)

 

42.9

%  

52.4

%  

47.7

%  

Extrapolated from observable 5x16 implied volatilities and shaped for delivery periods (2x16 and 7x8)

December 31, 2024

Significant

Unobservable

Weighted

Valuation Technique

Input

Range

Average

Description

Kirk Spread Option Model

  ​ ​ ​

Power and natural gas price correlation

  ​ ​ ​

70.4

%  

  ​

  ​ ​ ​

70.4

%  

Estimated correlation between underlying commodities

Kirk Spread Option Model

 

Power volatility (non-liquid hours)

 

56.8

%  

69.4

%  

63.1

%  

Extrapolated from observable 5x16 implied volatilities and shaped for delivery periods (2x16 and 7x8)

Other Fair Value Measurements

The carrying value of cash and cash equivalents, restricted cash, accounts receivable, net, and accounts payable and accrued liabilities approximate their fair values due to the short-term maturities of these instruments. Long-term debt obligations under the RBL Credit Agreement, the Temple I Loan Agreements, and the Temple Credit Facilities also approximate fair value because the variable rates of interest are market-based. The fair value of the 2030 Senior Notes as of December 31, 2025, was approximately $507.5 million based on quoted market prices from banks and are classified Level 2 in the fair value hierarchy. The 2030 Senior Notes are carried on the consolidated balance sheets at their original issuance value, as adjusted over time to accrete that value to par.