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[8-K] Battalion Oil Corporation Reports Material Event

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Rhea-AI Filing Summary

Battalion Oil Corporation issued a press release on August 14, 2025 announcing its second-quarter 2025 financial results; that press release is furnished as Exhibit 99.1 to this Form 8-K. The filing states the press release includes certain non-GAAP financial measures such as EBITDA and adjusted earnings metrics, and that the most directly comparable GAAP measures and reconciliations are included in the press release.

The company clarifies these non-GAAP measures are presented to help users understand selected items' impact on reported results, but they are not substitutes for GAAP and may not be comparable to measures used by other companies. The filing also notes Exhibit 99.1 is furnished, not filed, and therefore is not automatically incorporated by reference. The report is signed by CEO Matthew B. Steele and lists the company headquarters in Houston, Texas.

Battalion Oil Corporation ha diffuso un comunicato stampa il 14 agosto 2025 annunciando i risultati finanziari del secondo trimestre 2025; il comunicato è fornito come Exhibit 99.1 nel presente Modulo 8-K. Nell'atto si specifica che il comunicato include determinate misure finanziarie non-GAAP, come l'EBITDA e indicatori di utile rettificato, e che le misure GAAP più direttamente comparabili e le riconciliazioni sono riportate nel comunicato.

La società precisa che tali misure non-GAAP sono presentate per aiutare gli utenti a comprendere l'impatto di elementi selezionati sui risultati riportati, ma non sono sostitutive dei principi contabili GAAP e potrebbero non essere comparabili con le misure adottate da altre società. L'atto rileva inoltre che l'Exhibit 99.1 è fornito (furnished) e non depositato (filed), quindi non è automaticamente incorporato per riferimento. Il rapporto è firmato dall'amministratore delegato Matthew B. Steele e indica la sede centrale della società a Houston, Texas.

Battalion Oil Corporation emitió un comunicado de prensa el 14 de agosto de 2025 anunciando sus resultados financieros del segundo trimestre de 2025; dicho comunicado se adjunta como Exhibit 99.1 a este Formulario 8-K. La presentación indica que el comunicado incluye ciertas medidas financieras no GAAP, como el EBITDA y métricas de ganancias ajustadas, y que las medidas GAAP más directamente comparables y sus conciliaciones se incluyen en el comunicado.

La compañía aclara que estas medidas no GAAP se presentan para ayudar a los usuarios a entender el impacto de elementos seleccionados en los resultados informados, pero no son sustitutos de los principios GAAP y pueden no ser comparables con las medidas usadas por otras compañías. El documento también señala que el Exhibit 99.1 se suministra (furnished) y no se presenta formalmente (filed), por lo que no se incorpora automáticamente por referencia. El informe está firmado por el director ejecutivo Matthew B. Steele y lista la sede de la compañía en Houston, Texas.

Battalion Oil Corporation는 2025년 8월 14일 보도자료를 통해 2025년 2분기 재무실적을 발표했으며, 해당 보도자료는 본 Form 8‑K의 Exhibit 99.1로 제공되었습니다. 제출서류에는 보도자료에 EBITDA 및 조정 이익 지표와 같은 특정 비-GAAP 재무지표가 포함되어 있으며, 가장 직접적으로 비교 가능한 GAAP 지표와 그 조정 내역이 보도자료에 포함되어 있다고 명시되어 있습니다.

회사는 이러한 비-GAAP 지표가 보고된 실적에 대한 특정 항목의 영향을 이해하는 데 도움을 주기 위해 제시된 것일 뿐 GAAP를 대체하는 것은 아니며 다른 회사가 사용하는 지표와 비교 가능하지 않을 수 있다고 명확히 밝혔습니다. 또한 Exhibit 99.1은 제출(furnished)된 것이지 공식적으로 제출된(filed) 것이 아니므로 자동으로 참조에 의해 포함되지 않는다고 언급합니다. 보고서는 최고경영자(CEO) Matthew B. Steele의 서명으로 되어 있으며 회사 본사는 텍사스주 휴스턴에 있다고 기재되어 있습니다.

Battalion Oil Corporation a publié un communiqué de presse le 14 août 2025 annonçant ses résultats financiers du deuxième trimestre 2025 ; ce communiqué est fourni en tant que Exhibit 99.1 dans ce formulaire 8‑K. Le dépôt indique que le communiqué comprend certaines mesures financières non conformes aux GAAP, telles que l'EBITDA et des indicateurs de résultat ajusté, et que les mesures GAAP les plus directement comparables ainsi que leurs réconciliations figurent dans le communiqué.

La société précise que ces mesures non-GAAP sont présentées pour aider les utilisateurs à comprendre l'impact de certains éléments sur les résultats déclarés, mais qu'elles ne constituent pas un substitut aux GAAP et peuvent ne pas être comparables aux mesures utilisées par d'autres entreprises. Le dépôt note également que l'Exhibit 99.1 est fourni (furnished) et non déposé (filed), et n'est donc pas automatiquement incorporé par renvoi. Le rapport est signé par le directeur général Matthew B. Steele et indique le siège social de la société à Houston, Texas.

Battalion Oil Corporation gab am 14. August 2025 eine Pressemitteilung heraus, in der die Finanzergebnisse des zweiten Quartals 2025 bekanntgegeben wurden; diese Pressemitteilung ist diesem Form 8‑K als Exhibit 99.1 beigefügt. In der Einreichung wird angegeben, dass die Pressemitteilung bestimmte nicht-GAAP-Finanzkennzahlen wie EBITDA und bereinigte Ergebniskennzahlen enthält und dass die jeweils unmittelbar vergleichbaren GAAP-Maße sowie deren Abstimmungen in der Pressemitteilung enthalten sind.

Das Unternehmen stellt klar, dass diese Nicht-GAAP-Maße präsentiert werden, um Anwendern das Verständnis des Einflusses ausgewählter Posten auf die berichteten Ergebnisse zu erleichtern, sie jedoch kein Ersatz für GAAP sind und möglicherweise nicht vergleichbar mit den von anderen Unternehmen verwendeten Kennzahlen. Die Einreichung weist außerdem darauf hin, dass Exhibit 99.1 bereitgestellt (furnished) und nicht eingereicht (filed) wurde und daher nicht automatisch durch Verweis einbezogen wird. Der Bericht ist vom CEO Matthew B. Steele unterzeichnet und nennt den Firmensitz in Houston, Texas.

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Insights

TL;DR Routine 8-K furnishing a Q2 2025 press release with non-GAAP metrics and reconciliations; disclosure is transparent but not filed.

The filing is a standard disclosure that a press release has been furnished as Exhibit 99.1 detailing second-quarter 2025 results. Management discloses use of non-GAAP measures (EBITDA, adjusted earnings, LTM EBITDA, adjusted G&A) and states reconciliations to GAAP are provided in the press release. For financial analysts, the key takeaway is availability of both adjusted and GAAP figures for comparability, but the exhibit's status as "furnished" means it is not legally incorporated by reference into registration statements unless expressly identified.

TL;DR This 8-K documents routine communications practice and clarifies legal status of the press release and non-GAAP disclosures.

From a governance perspective, the company appropriately discloses the use of non-GAAP measures and the existence of reconciliations, aligning with disclosure best practices. The filing explicitly clarifies that Exhibit 99.1 is furnished rather than filed, which limits incorporation by reference and may affect regulatory reliance. The document is signed by the CEO, indicating senior-level authorization of the disclosure.

Battalion Oil Corporation ha diffuso un comunicato stampa il 14 agosto 2025 annunciando i risultati finanziari del secondo trimestre 2025; il comunicato è fornito come Exhibit 99.1 nel presente Modulo 8-K. Nell'atto si specifica che il comunicato include determinate misure finanziarie non-GAAP, come l'EBITDA e indicatori di utile rettificato, e che le misure GAAP più direttamente comparabili e le riconciliazioni sono riportate nel comunicato.

La società precisa che tali misure non-GAAP sono presentate per aiutare gli utenti a comprendere l'impatto di elementi selezionati sui risultati riportati, ma non sono sostitutive dei principi contabili GAAP e potrebbero non essere comparabili con le misure adottate da altre società. L'atto rileva inoltre che l'Exhibit 99.1 è fornito (furnished) e non depositato (filed), quindi non è automaticamente incorporato per riferimento. Il rapporto è firmato dall'amministratore delegato Matthew B. Steele e indica la sede centrale della società a Houston, Texas.

Battalion Oil Corporation emitió un comunicado de prensa el 14 de agosto de 2025 anunciando sus resultados financieros del segundo trimestre de 2025; dicho comunicado se adjunta como Exhibit 99.1 a este Formulario 8-K. La presentación indica que el comunicado incluye ciertas medidas financieras no GAAP, como el EBITDA y métricas de ganancias ajustadas, y que las medidas GAAP más directamente comparables y sus conciliaciones se incluyen en el comunicado.

La compañía aclara que estas medidas no GAAP se presentan para ayudar a los usuarios a entender el impacto de elementos seleccionados en los resultados informados, pero no son sustitutos de los principios GAAP y pueden no ser comparables con las medidas usadas por otras compañías. El documento también señala que el Exhibit 99.1 se suministra (furnished) y no se presenta formalmente (filed), por lo que no se incorpora automáticamente por referencia. El informe está firmado por el director ejecutivo Matthew B. Steele y lista la sede de la compañía en Houston, Texas.

Battalion Oil Corporation는 2025년 8월 14일 보도자료를 통해 2025년 2분기 재무실적을 발표했으며, 해당 보도자료는 본 Form 8‑K의 Exhibit 99.1로 제공되었습니다. 제출서류에는 보도자료에 EBITDA 및 조정 이익 지표와 같은 특정 비-GAAP 재무지표가 포함되어 있으며, 가장 직접적으로 비교 가능한 GAAP 지표와 그 조정 내역이 보도자료에 포함되어 있다고 명시되어 있습니다.

회사는 이러한 비-GAAP 지표가 보고된 실적에 대한 특정 항목의 영향을 이해하는 데 도움을 주기 위해 제시된 것일 뿐 GAAP를 대체하는 것은 아니며 다른 회사가 사용하는 지표와 비교 가능하지 않을 수 있다고 명확히 밝혔습니다. 또한 Exhibit 99.1은 제출(furnished)된 것이지 공식적으로 제출된(filed) 것이 아니므로 자동으로 참조에 의해 포함되지 않는다고 언급합니다. 보고서는 최고경영자(CEO) Matthew B. Steele의 서명으로 되어 있으며 회사 본사는 텍사스주 휴스턴에 있다고 기재되어 있습니다.

Battalion Oil Corporation a publié un communiqué de presse le 14 août 2025 annonçant ses résultats financiers du deuxième trimestre 2025 ; ce communiqué est fourni en tant que Exhibit 99.1 dans ce formulaire 8‑K. Le dépôt indique que le communiqué comprend certaines mesures financières non conformes aux GAAP, telles que l'EBITDA et des indicateurs de résultat ajusté, et que les mesures GAAP les plus directement comparables ainsi que leurs réconciliations figurent dans le communiqué.

La société précise que ces mesures non-GAAP sont présentées pour aider les utilisateurs à comprendre l'impact de certains éléments sur les résultats déclarés, mais qu'elles ne constituent pas un substitut aux GAAP et peuvent ne pas être comparables aux mesures utilisées par d'autres entreprises. Le dépôt note également que l'Exhibit 99.1 est fourni (furnished) et non déposé (filed), et n'est donc pas automatiquement incorporé par renvoi. Le rapport est signé par le directeur général Matthew B. Steele et indique le siège social de la société à Houston, Texas.

Battalion Oil Corporation gab am 14. August 2025 eine Pressemitteilung heraus, in der die Finanzergebnisse des zweiten Quartals 2025 bekanntgegeben wurden; diese Pressemitteilung ist diesem Form 8‑K als Exhibit 99.1 beigefügt. In der Einreichung wird angegeben, dass die Pressemitteilung bestimmte nicht-GAAP-Finanzkennzahlen wie EBITDA und bereinigte Ergebniskennzahlen enthält und dass die jeweils unmittelbar vergleichbaren GAAP-Maße sowie deren Abstimmungen in der Pressemitteilung enthalten sind.

Das Unternehmen stellt klar, dass diese Nicht-GAAP-Maße präsentiert werden, um Anwendern das Verständnis des Einflusses ausgewählter Posten auf die berichteten Ergebnisse zu erleichtern, sie jedoch kein Ersatz für GAAP sind und möglicherweise nicht vergleichbar mit den von anderen Unternehmen verwendeten Kennzahlen. Die Einreichung weist außerdem darauf hin, dass Exhibit 99.1 bereitgestellt (furnished) und nicht eingereicht (filed) wurde und daher nicht automatisch durch Verweis einbezogen wird. Der Bericht ist vom CEO Matthew B. Steele unterzeichnet und nennt den Firmensitz in Houston, Texas.

0001282648false00012826482025-08-142025-08-14

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): August 14, 2025 

 

Battalion Oil Corporation

(Exact name of registrant as specified in its charter)

  

Delaware

 

001-35467

 

20-0700684

(State or other jurisdiction
of incorporation)

 

(Commission File Number)

 

(IRS Employer
Identification No.)

 

820 Gessner Road
Suite 1100

Houston, Texas

 

77024

(Address of principal executive offices)

 

(Zip Code)

 

Registrant’s telephone number, including area code: (832) 538-0300

 

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

 

Trading Symbol

 

Name of each exchange on which registered

Common Stock par value $0.0001

 

BATL

 

NYSE American

 Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company   

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.   

 

 

Item 2.02 

Results of Operations and Financial Condition.

On August 14, 2025, Battalion Oil Corporation (the “Company”) issued a press release with respect to the Company’s second quarter 2025 financial results. The press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K. The press release contains certain measures discussed below that may be deemed “non-GAAP financial measures” as defined in Item 10 of Regulation S-K of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). In each case, the most directly comparable GAAP financial measure and information reconciling the GAAP and non-GAAP measures is also included in the press release.

Exhibit 99.1 shall not be deemed to be “filed” for the purposes of Section 18 of the Exchange Act, and will not be incorporated by reference into any registration statement filed under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated therein by reference.

From time to time management discloses net income (loss) and earnings per share excluding selected items as well as EBITDA, LTM EBITDA, cash flow from operations, general and administrative expenses adjusted for selected items. These measures are presented based on management’s belief that these non-GAAP measures enable a user of the financial information to understand the impact of these items on reported results. Additionally, this presentation provides a beneficial comparison to similarly adjusted measurements of prior periods. These measures are not measures of financial performance under GAAP and should not be considered as an alternative to net income, earnings per share and cash flow from operations, as defined by GAAP. These measures may not be comparable to similarly named non-GAAP measures that other companies may use and may not be useful in comparing the performance of those companies to our performance.

Item 8.01

Other Events.

The press release furnished as Exhibit 99.1 to this Current Report on Form 8-K is incorporated herein by reference.

Item 9.01 

Financial Statements and Exhibits.

(d)           Exhibits. The following exhibits are furnished as part of this Current Report on Form 8-K:

Exhibit No.

 

Description

 

 

 

99.1

 

Press release issued by Battalion Oil Corporation dated August 14, 2025.

104

Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

2

SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

BATTALION OIL CORPORATION

 

 

 

 

 

August 14, 2025

By:

/s/ Matthew B. Steele

 

Name:

Matthew B. Steele

 

Title:

Chief Executive Officer

3

FAQ

What did Battalion Oil (BATL) report in this Form 8-K?

The company furnished a press release dated August 14, 2025 announcing its second-quarter 2025 financial results, included as Exhibit 99.1.

Is the press release in Exhibit 99.1 legally filed with the SEC?

No. The filing states Exhibit 99.1 is furnished, not filed, and will not be incorporated by reference into registration statements unless specifically identified.

Does the press release include non-GAAP financial measures?

Yes. The press release contains certain non-GAAP measures (e.g., EBITDA, adjusted earnings) and states that reconciliations to the most directly comparable GAAP measures are included.

What caution does Battalion Oil provide about its non-GAAP measures?

The company warns these measures are not measures under GAAP, should not be considered alternatives to GAAP metrics, and may not be comparable to similarly named measures of other companies.

Who signed the Form 8-K for Battalion Oil (BATL)?

The document is signed by Matthew B. Steele, Chief Executive Officer, on behalf of Battalion Oil Corporation.
Battalion Oil Corp

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