Every 10-K that EON Resources Inc. (EONR) has filed with the SEC in the last 24 months is listed below, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.
A 10-K covers the audited annual report, with the full financial statements, so if you follow EONR and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full EONR filings page.
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) 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. 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.