v3.26.3
Note 11 — Restatement of Previously Issued Unaudited Interim Condensed Consolidated Financial Statements - Schedule of Financial Statement Adjustments (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Revenues      
Revenue   $ 4,505,098  
Expenses      
Lease operating $ 2,528,313 2,190,767  
Accretion of asset retirement obligations 31,675 6,992  
General and administrative 2,406,571 1,808,890  
Total expenses 7,171,539 4,500,940  
Operating income (loss) (6,203,346) 4,158  
Gain on extinguishment of liabilities 0 (391,819)  
Other income 0 201  
Total other income (expense) (1,112,363) (2,765,546)  
Income (loss) before income taxes (7,315,709) (2,761,388)  
Income tax (provision) benefit 1,543,114 704,869  
Net income (loss) (5,772,595) (2,056,519)  
Net income (loss) attributable to NCI (0) (28,535)  
Net income (loss) attributable to Eon Resources, Inc. $ (5,772,595) $ (2,027,984)  
Weighted average share outstanding, common stock - basic and diluted (in shares) 54,023,409 15,338,289  
Net income (loss) per share of common stock – basic and diluted (in dollars per share) $ (0.11) $ (0.13)  
Crude oil and natural gas properties, successful efforts method:      
Proved Properties $ 91,835,908 $ 100,889,221 $ 90,443,361
Total oil and natural gas properties, net 85,093,367 98,032,921 85,491,796
Total Assets 90,743,402 103,823,176 90,478,586
Accounts payable   6,280,621  
Accrued liabilities and other 6,353,055 8,262,800 9,821,912
Royalties payable   4,597,238  
Total current liabilities 26,339,099 33,737,659 24,926,896
Asset retirement obligations 1,312,821 1,056,277 1,281,147
Deferred tax liability 3,287,278 1,987,864 4,830,392
Total for non-current liabilities 14,747,980 40,134,461 11,764,391
Total liabilities 41,087,079 73,872,120 36,691,287
Redeemable common stock   800,000  
Additional paid in capital 88,759,257 40,834,437 87,118,006
Accumulated deficit (39,908,475) (28,697,782) (34,135,880)
Total stockholders’ deficit attributable to EON Resources, Inc.   12,138,407  
Noncontrolling Interest   17,012,649  
Total Stockholders’ Equity 48,856,323 29,151,056 52,987,299
Total Liabilities, Mezzanine Equity and Stockholders Equity 90,743,402 103,823,176 90,478,586
Balance 52,987,299 24,269,471 24,269,471
Share-based compensation 271,941 368,093  
Stock Issued During Period, Value, Equity Line of Credit   4,341,532  
Shares issued for conversion of note payables   1,786,241  
Shares issued to settle accounts payable   45,050  
Class B exchanged for Class A   0  
Net income (loss) (5,772,595) (2,056,519)  
Balance 48,856,323 29,151,056 52,987,299
Derivative liability conversion to common stock 257,415 397,188  
Accretion of asset retirement obligations 31,675 6,992  
Deferred income tax benefit (1,543,114) (704,869)  
Gain on extinguishment of liabilities 0 391,819  
Accounts payable   (2,005,492)  
Accrued liabilities and other 24,860 484,443  
Royalties payable   1,406,067  
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation (305,976) (1,827,355) (7,645,418)
Nonrelated Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Accounts payable 9,139,085   8,351,450
Royalties payable 5,978,024   5,028,415
Derivative liabilities 906,615 216,646 407,366
Accounts payable 591,878 (2,005,492)  
Royalties payable 949,609 1,406,067  
Related Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Accounts payable 301,064   107,782
Derivative liabilities 2,238,000 2,537,000 2,309,000
Accounts payable 193,281 0  
Royalties payable 0 47,293  
Embedded Derivative Financial Instruments, Nonrelated Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives (438,637) (129,721)  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative 438,637 129,721  
Embedded Derivative Financial Instruments, Related Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives 71,000 113,000  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative (71,000) (113,000)  
Additional Paid-in Capital [Member]      
Expenses      
Net income (loss) 0 0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity 88,759,257 40,834,437 87,118,006
Balance 87,118,006 30,512,043 30,512,043
Share-based compensation 271,906 368,060  
Stock Issued During Period, Value, Equity Line of Credit   4,341,055  
Shares issued for conversion of note payables   1,786,046  
Shares issued to settle accounts payable   45,045  
Class B exchanged for Class A   3,385,000  
Net income (loss) 0 0  
Balance 88,759,257 40,834,437 87,118,006
Derivative liability conversion to common stock 257,415 397,188  
Retained Earnings [Member]      
Expenses      
Net income (loss) (5,772,595) (2,027,984)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity (39,908,475) (28,697,782) (34,135,880)
Balance (34,135,880) (26,669,798) (26,669,798)
Share-based compensation 0 0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   0  
Class B exchanged for Class A   0  
Net income (loss) (5,772,595) (2,027,984)  
Balance (39,908,475) (28,697,782) (34,135,880)
Derivative liability conversion to common stock 0 0  
Parent [Member]      
Expenses      
Net income (loss) (5,772,595) (2,027,984)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity 48,856,323 12,138,407 52,987,299
Balance 52,987,299 3,843,287 3,843,287
Share-based compensation 271,941 368,093  
Stock Issued During Period, Value, Equity Line of Credit   4,341,532  
Shares issued for conversion of note payables   1,786,241  
Shares issued to settle accounts payable   45,050  
Class B exchanged for Class A   3,385,000  
Net income (loss) (5,772,595) (2,027,984)  
Balance 48,856,323 12,138,407 52,987,299
Derivative liability conversion to common stock 257,415 397,188  
Noncontrolling Interest [Member]      
Expenses      
Net income (loss) 0 (28,535)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity 0 17,012,649 0
Balance 0 20,426,184 20,426,184
Share-based compensation 0 0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   0  
Class B exchanged for Class A   (3,385,000)  
Net income (loss) 0 (28,535)  
Balance 0 17,012,649 0
Derivative liability conversion to common stock 0 0  
Common Class A [Member]      
Crude oil and natural gas properties, successful efforts method:      
Common stock 5,541 1,752 5,173
Common Class A [Member] | Common Stock [Member]      
Expenses      
Net income (loss) 0 0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity $ 5,541 $ 1,752 $ 5,173
Balance (in shares) 51,740,701 9,923,205 9,923,205
Balance $ 5,173 $ 992 $ 992
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture (in shares) 353,334 325,457  
Share-based compensation $ 35 $ 33  
Shares issued under equity line of credit (in shares)   4,770,000  
Stock Issued During Period, Value, Equity Line of Credit   $ 477  
Shares issued for conversion of note payables (in shares)   1,954,514  
Shares issued for conversion of note payables   $ 195  
Shares issued to settle accounts payable (in shares)   45,050  
Shares issued to settle accounts payable   $ 5  
Class B exchanged for Class A (in shares)   500,000  
Class B exchanged for Class A   $ 50  
Net income (loss) $ 0 $ 0  
Balance (in shares) 55,424,861 17,518,226 51,740,701
Balance $ 5,541 $ 1,752 $ 5,173
Derivative liability conversion to common stock 0 0  
Common Class B [Member]      
Crude oil and natural gas properties, successful efforts method:      
Common stock 0   0
Common Class B [Member] | Common Stock [Member]      
Expenses      
Net income (loss) 0 0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity 0 $ 0 $ 0
Balance (in shares)   500,000 500,000
Balance 0 $ 50 $ 50
Share-based compensation 0 0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   $ 0  
Class B exchanged for Class A (in shares)   (500,000)  
Class B exchanged for Class A   $ (50)  
Net income (loss) 0 0  
Balance 0 0 0
Derivative liability conversion to common stock 0 0  
Natural Gas, Production [Member]      
Revenues      
Revenue $ 80,291 80,032  
Previously Reported [Member]      
Revenues      
Revenue   4,564,598  
Expenses      
Lease operating   1,921,321  
Accretion of asset retirement obligations   335,771  
General and administrative   2,084,545  
Total expenses   4,835,928  
Operating income (loss)   (271,330)  
Gain on extinguishment of liabilities   92,294  
Other income   13,627  
Total other income (expense)   (2,251,286)  
Income (loss) before income taxes   (2,522,616)  
Income tax (provision) benefit   770,385  
Net income (loss)   (1,752,231)  
Net income (loss) attributable to NCI   0  
Net income (loss) attributable to Eon Resources, Inc.   $ (1,752,231)  
Weighted average share outstanding, common stock - basic and diluted (in shares)   15,338,289  
Net income (loss) per share of common stock – basic and diluted (in dollars per share)   $ (0.11)  
Crude oil and natural gas properties, successful efforts method:      
Proved Properties   $ 100,926,091  
Total oil and natural gas properties, net   98,069,791  
Total Assets   103,860,046  
Accounts payable   6,599,927  
Accrued liabilities and other   8,393,414  
Royalties payable   4,117,471  
Total current liabilities   33,707,812  
Asset retirement obligations   1,385,056  
Deferred tax liability   1,922,348  
Total for non-current liabilities   37,644,078  
Total liabilities   71,351,890  
Redeemable common stock   0  
Additional paid in capital   41,237,209  
Accumulated deficit   (29,951,259)  
Total stockholders’ deficit attributable to EON Resources, Inc.   11,287,742  
Noncontrolling Interest   21,220,414  
Total Stockholders’ Equity   32,508,156  
Total Liabilities, Mezzanine Equity and Stockholders Equity   103,860,046  
Balance   27,719,471 27,719,471
Share-based compensation   368,093  
Stock Issued During Period, Value, Equity Line of Credit   4,341,532  
Shares issued for conversion of note payables   1,786,241  
Shares issued to settle accounts payable   45,050  
Class B exchanged for Class A   0  
Net income (loss)   (1,752,231)  
Balance   32,508,156  
Accretion of asset retirement obligations   335,771  
Deferred income tax benefit   (770,385)  
Gain on extinguishment of liabilities   (92,294)  
Accounts payable   (1,723,056)  
Accrued liabilities and other   615,057  
Royalties payable   926,300  
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation   (1,827,355)  
Previously Reported [Member] | Nonrelated Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Derivative liabilities   0  
Previously Reported [Member] | Related Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Derivative liabilities   0  
Previously Reported [Member] | Embedded Derivative Financial Instruments, Nonrelated Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives   0  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative   0  
Previously Reported [Member] | Embedded Derivative Financial Instruments, Related Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives   0  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative   0  
Previously Reported [Member] | Additional Paid-in Capital [Member]      
Expenses      
Net income (loss)   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   41,237,209  
Balance   31,312,003 31,312,003
Share-based compensation   368,060  
Stock Issued During Period, Value, Equity Line of Credit   4,341,055  
Shares issued for conversion of note payables   1,786,046  
Shares issued to settle accounts payable   45,045  
Class B exchanged for Class A   3,385,000  
Net income (loss)   0  
Balance   41,237,209  
Previously Reported [Member] | Retained Earnings [Member]      
Expenses      
Net income (loss)   (1,752,231)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   (29,951,259)  
Balance   (28,199,028) (28,199,028)
Share-based compensation   0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   0  
Class B exchanged for Class A   0  
Net income (loss)   (1,752,231)  
Balance   (29,951,259)  
Previously Reported [Member] | Parent [Member]      
Expenses      
Net income (loss)   (1,752,231)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   11,287,742  
Balance   3,114,057 3,114,057
Share-based compensation   368,093  
Stock Issued During Period, Value, Equity Line of Credit   4,341,532  
Shares issued for conversion of note payables   1,786,241  
Shares issued to settle accounts payable   45,050  
Class B exchanged for Class A   3,385,000  
Net income (loss)   (1,752,231)  
Balance   11,287,742  
Previously Reported [Member] | Noncontrolling Interest [Member]      
Expenses      
Net income (loss)   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   21,220,414  
Balance   24,605,414 $ 24,605,414
Share-based compensation   0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   0  
Class B exchanged for Class A   (3,385,000)  
Net income (loss)   0  
Balance   21,220,414  
Previously Reported [Member] | Common Class A [Member]      
Crude oil and natural gas properties, successful efforts method:      
Common stock   1,792  
Previously Reported [Member] | Common Class A [Member] | Common Stock [Member]      
Expenses      
Net income (loss)   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   $ 1,792  
Balance (in shares)   10,323,205 10,323,205
Balance   $ 1,032 $ 1,032
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture (in shares)   325,457  
Share-based compensation   $ 33  
Shares issued under equity line of credit (in shares)   4,770,000  
Stock Issued During Period, Value, Equity Line of Credit   $ 477  
Shares issued for conversion of note payables (in shares)   1,954,514  
Shares issued for conversion of note payables   $ 195  
Shares issued to settle accounts payable (in shares)   45,050  
Shares issued to settle accounts payable   $ 5  
Class B exchanged for Class A (in shares)   500,000  
Class B exchanged for Class A   $ 50  
Net income (loss)   $ 0  
Balance (in shares)   17,918,226  
Balance   $ 1,792  
Previously Reported [Member] | Common Class B [Member] | Common Stock [Member]      
Expenses      
Net income (loss)   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity   $ 0  
Balance (in shares)   500,000 500,000
Balance   $ 50 $ 50
Share-based compensation   0  
Stock Issued During Period, Value, Equity Line of Credit   0  
Shares issued for conversion of note payables   0  
Shares issued to settle accounts payable   $ 0  
Class B exchanged for Class A (in shares)   (500,000)  
Class B exchanged for Class A   $ (50)  
Net income (loss)   0  
Balance   0  
Previously Reported [Member] | Natural Gas, Production [Member]      
Revenues      
Revenue   139,532  
Revision of Prior Period, Adjustment [Member]      
Revenues      
Revenue   (59,500)  
Expenses      
Lease operating   269,446  
Accretion of asset retirement obligations   (328,779)  
General and administrative   (275,655)  
Total expenses   (334,988)  
Operating income (loss)   275,488  
Gain on extinguishment of liabilities   (484,113)  
Other income   (13,426)  
Total other income (expense)   (514,260)  
Income (loss) before income taxes   (238,772)  
Income tax (provision) benefit   (65,516)  
Net income (loss) [1]   (304,288)  
Net income (loss) attributable to NCI   (28,535)  
Net income (loss) attributable to Eon Resources, Inc.   $ (275,753)  
Weighted average share outstanding, common stock - basic and diluted (in shares)   0  
Net income (loss) per share of common stock – basic and diluted (in dollars per share)   $ (0.02)  
Crude oil and natural gas properties, successful efforts method:      
Proved Properties   $ (36,870)  
Total oil and natural gas properties, net   (36,870)  
Total Assets   (36,870)  
Accounts payable   (319,306)  
Accrued liabilities and other   (130,614)  
Royalties payable   479,767  
Total current liabilities   29,847  
Asset retirement obligations   (328,779)  
Deferred tax liability   65,516  
Total for non-current liabilities   2,490,383  
Total liabilities   2,520,230  
Redeemable common stock   800,000  
Additional paid in capital   (402,772)  
Accumulated deficit   1,253,477  
Total stockholders’ deficit attributable to EON Resources, Inc.   850,665  
Noncontrolling Interest   (4,207,765)  
Total Stockholders’ Equity [1]   (3,357,100)  
Total Liabilities, Mezzanine Equity and Stockholders Equity   (36,870)  
Balance [1]   (3,450,000) (3,450,000)
Net income (loss) [1]   (304,288)  
Balance [1]   (3,357,100)  
Derivative liability conversion to common stock [1]   397,188  
Accretion of asset retirement obligations   (328,779)  
Deferred income tax benefit   65,516  
Gain on extinguishment of liabilities   484,113  
Accounts payable   (282,436)  
Accrued liabilities and other   (130,614)  
Royalties payable   479,767  
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation   0  
Revision of Prior Period, Adjustment [Member] | Nonrelated Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Derivative liabilities   216,646  
Revision of Prior Period, Adjustment [Member] | Related Party [Member]      
Crude oil and natural gas properties, successful efforts method:      
Derivative liabilities   2,537,000  
Revision of Prior Period, Adjustment [Member] | Embedded Derivative Financial Instruments, Nonrelated Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives   (129,721)  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative   129,721  
Revision of Prior Period, Adjustment [Member] | Embedded Derivative Financial Instruments, Related Party [Member]      
Expenses      
Unrealized Gain (Loss) on Derivatives   113,000  
Crude oil and natural gas properties, successful efforts method:      
Change in fair value of derivative   (113,000)  
Revision of Prior Period, Adjustment [Member] | Additional Paid-in Capital [Member]      
Expenses      
Net income (loss) [1]   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   (402,772)  
Balance [1]   (799,960) (799,960)
Net income (loss) [1]   0  
Balance [1]   (402,772)  
Derivative liability conversion to common stock [1]   397,188  
Revision of Prior Period, Adjustment [Member] | Retained Earnings [Member]      
Expenses      
Net income (loss) [1]   (275,753)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   1,253,477  
Balance [1]   1,529,230 1,529,230
Net income (loss) [1]   (275,753)  
Balance [1]   1,253,477  
Derivative liability conversion to common stock [1]   0  
Revision of Prior Period, Adjustment [Member] | Parent [Member]      
Expenses      
Net income (loss) [1]   (275,753)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   850,665  
Balance [1]   729,230 729,230
Net income (loss) [1]   (275,753)  
Balance [1]   850,665  
Derivative liability conversion to common stock [1]   397,188  
Revision of Prior Period, Adjustment [Member] | Noncontrolling Interest [Member]      
Expenses      
Net income (loss) [1]   (28,535)  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   (4,207,765)  
Balance [1]   (4,179,230) $ (4,179,230)
Net income (loss) [1]   (28,535)  
Balance [1]   (4,207,765)  
Derivative liability conversion to common stock [1]   0  
Revision of Prior Period, Adjustment [Member] | Common Class A [Member]      
Crude oil and natural gas properties, successful efforts method:      
Common stock   (40)  
Revision of Prior Period, Adjustment [Member] | Common Class A [Member] | Common Stock [Member]      
Expenses      
Net income (loss) [1]   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   $ (40)  
Balance (in shares) [1]   (400,000) (400,000)
Balance [1]   $ (40) $ (40)
Net income (loss) [1]   $ 0  
Balance (in shares) [1]   (400,000)  
Balance [1]   $ (40)  
Derivative liability conversion to common stock [1]   0  
Revision of Prior Period, Adjustment [Member] | Common Class B [Member] | Common Stock [Member]      
Expenses      
Net income (loss) [1]   0  
Crude oil and natural gas properties, successful efforts method:      
Total Stockholders’ Equity [1]   0  
Balance [1]   0 $ 0
Net income (loss) [1]   0  
Balance [1]   0  
Derivative liability conversion to common stock [1]   0  
Revision of Prior Period, Adjustment [Member] | Natural Gas, Production [Member]      
Revenues      
Revenue   $ (59,500)  
[1] These adjustments represent the restatements previously disclosed in the Company’s 2024 Form 10-K/A as previously filed with the SEC on April 24, 2026.