EON Resources Inc. filings document material-event disclosures for an upstream oil and gas issuer with Class A common stock and redeemable warrants listed on NYSE American. Recent filings include Form 8-K reports on operating and financial results, stockholder communications, board composition and committee assignments, annual-report timing, and continued-listing compliance.
The company’s SEC record also includes Form 12b-25 late-filing notices and disclosures concerning non-reliance on previously issued financial statements or related audit materials. Capital-structure disclosures identify the Class A common stock, public warrant terms, exchange listing, and emerging growth company status.
EON Resources Inc. registered up to an aggregate of 30,906,300 shares of Class A common stock for resale, including 3,966,300 shares issued to investors and service parties, 6,940,000 shares issuable upon conversion of notes, and up to 20,000,000 shares EON may issue and sell to White Lion under its common stock purchase agreement. EON receives no proceeds from selling securityholder resales, but may receive proceeds from White Lion sales at its discretion after the registration statement is declared effective and agreement conditions are satisfied. At an assumed price of $0.3936 per share, sale of all 20,000,000 ELOC shares is estimated to produce approximately $7.9 million in gross proceeds. The sale right expires December 31, 2026; the agreement has approximately $138.9 million in remaining commitment.
For the six months ended June 30, 2026, revenue was $7,453,909 versus $9,137,148 in the six months ended June 30, 2025 (as restated), and net loss was $6,465,179 versus $5,012,368. Operating cash flow was $211,023 versus $(2,296,949). EON reported $691,672 in cash and a $22,631,223 working capital deficit at June 30, 2026, and stated that substantial doubt exists about its ability to continue as a going concern. EON also said it believes its financial reporting controls are ineffective due to identified material weaknesses. Class A shares outstanding were 55,424,861 as of June 30, 2026.
EON Resources, Inc. (EONR) reported second-quarter 2026 revenue of $6,485,716, versus $4,632,050 in the restated 2025 quarter, and net loss of $692,584 versus $2,955,849. For the first half, revenue was $7,453,909 versus $9,137,148, while net loss was $6,465,179 versus $5,012,368.
First-half operating cash flow was $211,023, compared with $2,296,949 used in 2025. At June 30, 2026, cash was $691,672 and the working capital deficit was $22,631,223. EONR said these conditions raised substantial doubt about its ability to continue as a going concern within one year after the financial statements are issued; the doubt had not been alleviated. Management plans cost streamlining, active hedging and additional Class A share issuance, but the company cannot use its stock-purchase agreement until an effective S-1 registration statement is on file.
On October 9, 2026, EONR entered an unsecured $1,500,000 note with a previous investor, bearing interest at 28% or the highest rate allowed under law, with 165,000 warrants to purchase three-quarters of one share at $11.50 per warrant. The 2025 annual restatement decreased depletion, depreciation and amortization by $3,540,000, increased income tax provision by $908,000 and decreased net loss by $2,632,000.
EON Resources Inc. reported $968,193 in total revenue and a $5,772,595 net loss for the three months ended March 31, 2026, versus $4,505,098 in revenue and a $2,056,519 net loss in the restated 2025 quarter. Crude oil revenue was $4,384,267; the net derivative loss was $3,579,475.
Net cash used in operating activities was $305,976, compared with $1,827,355 in the restated 2025 quarter. At March 31, 2026, cash was $129,772 and the working-capital deficit was $22,600,412. Management said substantial doubt about the company’s ability to continue as a going concern had not been alleviated.
Under its Common Stock Purchase Agreement, EONR may require White Lion to purchase newly issued shares for up to $150,000,000 in aggregate gross purchase price, subject to conditions including an effective registration statement. EONR says the facility is currently unavailable until an effective S-1 is on file; it has received $11,130,586 for 17,000,000 shares to date. NYSE American issued a notice of noncompliance on April 16, 2026, because EONR’s 2025 Form 10-K missed its April 15 due date; EONR filed the report on September 28, 2026, within the initial cure period.
EON Resources Inc. (EONR) amended its annual report for the year ended December 31, 2025, to correct its accounting for depletion, depreciation and amortization (DD&A) of oil and gas reserves. On October 8, 2026, the Audit Committee determined that a reserve reclassification from proved undeveloped to probable had been applied retrospectively rather than prospectively, overstating 2025 DD&A expense and the related income-tax provision.
Management concluded that disclosure controls and internal control over financial reporting were ineffective as of December 31, 2025, citing material weaknesses tied to insufficient accounting staff, account reconciliations, segregation of duties, complex financial instruments, and controls for oil and gas activities. Management said additional analysis was performed and believes the financial statements fairly present the company’s financial position, results and cash flows. Planned remediation includes hiring accounting staff, expanding access to accounting research materials and increasing communication with third-party professionals; management said the work will take time and gave no assurance the measures will have their intended effects.
Average daily production was 734 BOE per day in 2025, compared with 798 BOE per day in 2024. EON attributed the decrease to increased well downtime and water-injection flowlines needing repair or replacement.
EON Resources Inc. (EONR) determined its 2025 Form 10-K should no longer be relied upon after identifying an error in the calculation of fourth-quarter depletion, depreciation and amortization expense. For the fiscal year ended December 31, 2025, that expense was overstated by $3.54 million, and the company reported that net loss decreased by $2.632 million. EON Resources expects the loss allocated to shareholders to be reduced from $10.1 million to approximately $7.5 million in an amended 2025 Form 10-K.
The company stated that the restatement is non-cash and will not affect cash flows, cash, cash equivalents or marketable investments. Its preliminary evaluation remains subject to completion of its analysis and financial close and reporting process, as well as audits and reviews for the affected period.
EON Resources, Inc. (EONR) reported 2025 operations from its Permian Basin oil and gas assets. Average production was 734 BOE per day, down from 798 BOE per day in 2024; EON attributed the decrease to well downtime and water-injection flowlines requiring repair or replacement. At December 31, 2025, proved reserves in the Grayburg-Jackson Field were 2,610 MBOE, with an additional 9,211 MBOE classified as probable.
In 2025, EON issued 1,000,000 Class A shares for the South Justis Field assets; in September it paid $13,675,000 for a 10% GJF overriding royalty interest and $7,000,000 to settle the Seller Note, and issued 1,500,000 Class A shares for OpCo preferred units. It also received $20,000,000 and $20,500,000 for 15% Waterflood and 5% Horizontal royalty interests. LHO Operating, LLC must fund not less than $3,000,000 in qualified activities each year commencing January 1, 2026 through December 1, 2028. Management identified material weaknesses in financial-reporting controls at December 31, 2025. EON said timely payment of deferred executive salaries would further jeopardize its ability to continue as a going concern.
EON Resources Inc. reported that it will file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 after the deadline. The company cites time constraints in compiling and reviewing the required information, including financial statements, and expects to submit the 10-Q within five calendar days of the original due date. EON Resources also discloses that its Form 10-K for the year ended December 31, 2025 and its Form 10-Q for the quarter ended March 31, 2026 remain outstanding.
EON Resources Inc. has filed a Form 12b-25 notifying the SEC that its Quarterly Report on Form 10-Q for the period ended March 31, 2026 will be filed late. The company cites time constraints in compiling and reviewing the required financial statements and expects to file the Form 10-Q within five calendar days after the original prescribed due date. The company also notes its Annual Report on Form 10-K for the year ended December 31, 2025 has not yet been filed.
EON Resources Inc. furnished an investor presentation with unaudited, preliminary fourth-quarter and full-year 2025 results. Revenue for 2025 was $17 million compared with $19 million in 2024, while net oil production held steady at 250,000 barrels in both years.
The company highlights a September 9, 2025 recapitalization that brought $45 million of over-riding royalty interest funding, retired and eliminated about $41 million of senior and seller debt, and eliminated preferred shares with a $27 million redemption value, generating a $13.9 million gain. Management also notes lower interest expense, reduced recurring G&A, and a horizontal drilling program expected to add 1,500 net barrels of oil per day by the end of 2026.
EON Resources, Inc. filed an amended annual report to correct and update several technical accounting and disclosure items tied to its oil and gas operations and capital structure. The company revised its unaudited Supplemental Disclosures About Oil and Gas Producing Activities for 2024 and 2023 after previously excluding asset retirement obligations from future development costs and omitting future income tax expense from the standardized measure of discounted cash flows, which lowered that standardized measure.
Management had already concluded disclosure controls and procedures were not effective at December 31, 2024 and also adjusted the presentation of the statement of changes in stockholders’ equity. Following SEC staff comments, EON determined that non‑controlling interests in Class B equity should share in profits and losses based on economic equivalence with Class A shares, and its audit committee approved a methodology change applied from November 15, 2023 through February 2025. The company also identified a 2021 side agreement with a put right on founder shares that will be accounted for as a derivative liability with the related shares in mezzanine equity. Beyond these revisions and refreshed exhibits and officer certifications, the amendment leaves the rest of the original 10‑K disclosures unchanged.