Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The components of the provision for income taxes for the years ended December 31, 2025 and 2024 is as follows:


		For the Year Ended December 31,
		2025				2024
		(As restated)
		(in thousands)
Current income tax provision:
Federal		$	470			$	—
State			398				—
Total current income tax provision			868				—
Deferred income tax provision:
Federal			(3,042	)			(1,069	)
State			(466	)			(518	)
Total deferred income tax provision (benefit)			(3,508	)			(1,587	)
Total provision (benefit) for income taxes		$	(2,640	)		$	(1,587	)

Schedule of Reconciliation of Provision (Benefit) for Income Taxes


		For the Year Ended December 31,
		2025				2024
		(As restated)
		(in thousands, except effective tax rate)
Income (loss) before income taxes		$	(6,225	)		$	(13,148	)
Income taxes at U.S. statutory rate			(1,307	)			(2,761	)
State taxes, net of federal benefit			72				(525	)
Federal and state valuation allowance			(1,842	)			1,853
Federal and state true-ups			160				—
Non-deductible acquisition costs			445				—
Percentage depletion			(144	)			—
Other			(24	)			(154	)
Income tax provision expense (benefit)			(2,640	)			(1,587	)
Effective tax rate			42.4	%			12.1	%

Schedule of Components of Deferred Tax Assets and Liabilities


		For the Year Ended December 31,
		2025				2024
		(As restated)
		(in thousands)
Deferred tax assets:
Unrealized (gain) loss on unrealized commodity derivatives		$	—			$	1,539
Cost depletion			—				312
Statutory depletion carryover			606				—
Federal net operating loss carryforward			2,513				—
State net operating loss carryforward			251				—
Interest expense limitation/carryover			3,357				—
Other			197				2
Total deferred tax assets			6,924				1,853
Deferred tax liabilities:
Financial basis of natural gas and oil mineral interests in excess of tax basis		$	27,922			$	—
Unrealized (gain) loss on commodity derivatives			169				—
Other			152
Total deferred tax liabilities			28,243				—
Valuation allowance			(10	)			(1,853	)
Net deferred tax assets (liabilities)		$	(21,329	)		$	—