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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended
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Sep. 30, 2025
Accounting Policies [Abstract] |
Basis of Presentation | Basis of Presentation These unaudited consolidated financial statements include the accounts of Comstock Resources, Inc. and its wholly-owned subsidiaries (collectively, "Comstock" or the "Company"). In management's opinion, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly the financial position of Comstock as of September 30, 2025, and the related results of operations and cash flows for the periods being presented. Net income (loss) and comprehensive income (loss) are the same in all periods presented. All adjustments are of a normal recurring nature unless otherwise disclosed. The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States have been omitted pursuant to those rules and regulations, although Comstock believes that the disclosures made are adequate to make the information presented not misleading. These unaudited consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in Comstock's Annual Report on Form 10-K for the year ended December 31, 2024. The results of operations for the period through September 30, 2025 are not necessarily an indication of the results expected for the full year. Pinnacle Gas Services ("PGS") is a joint venture entity formed by the Company and an affiliate of Quantum Capital Solutions. PGS provides gathering and treating services for natural gas production in the Company's Western Haynesville area. Comstock directs the activities that most significantly impact the performance of PGS and has the obligation to absorb losses or right to receive benefits that could potentially be significant to PGS. Accordingly, Comstock is considered the primary beneficiary and consolidates the assets, liabilities and results of operations of PGS in the accompanying consolidated financial statements. PGS assets that cannot be used by Comstock for general corporate purposes include $303.3 million and $140.3 million of other property and equipment as of September 30, 2025 and December 31, 2024, respectively. Other PGS assets that cannot be used by Comstock and PGS liabilities for which creditors do not have recourse to Comstock's assets are not material to the Company's consolidated financial statements. The portions of PGS net income and stockholders' equity not attributable to Comstock's controlling interest are shown separately as noncontrolling interests in the accompanying consolidated statements of operations and statements of stockholders' equity.
Property and Equipment | Property and Equipment The Company follows the successful efforts method of accounting for its natural gas and oil properties. Costs incurred to acquire natural gas and oil leases and to drill and complete developmental wells are capitalized. Exploratory well costs are initially capitalized as proved property in the consolidated balance sheets but charged to exploration expense if and when the well is determined not to have found commercial proved natural gas and oil reserves. The changes in capitalized exploratory well costs are as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (In thousands) |
Beginning capitalized exploratory well costs |  | $ | 151,973 |  |  | $ | 69,800 |  |  | $ | 68,223 |  |  | $ | 96,233 |
Additions to exploratory well costs pending the determination of proved reserves |  |  | 114,215 |  |  |  | 60,930 |  |  |  | 345,319 |  |  |  | 219,778 |
Determined to have found proved reserves |  |  | (62,062 | ) |  |  | (837 | ) |  |  | (209,416 | ) |  |  | (186,118 | )
Ending capitalized exploratory well costs |  | $ | 204,126 |  |  | $ | 129,893 |  |  | $ | 204,126 |  |  | $ | 129,893 |
As of September 30, 2025 and December 31, 2024, the Company had no exploratory wells for which costs have been capitalized for a period greater than one year. The Company periodically assesses the need for an impairment of the capitalized costs for its proved natural gas and oil properties. No impairments were recognized to adjust the carrying value of the Company's proved natural gas and oil properties during any of the periods presented. Unproved natural gas and oil properties are also periodically assessed and any impairment in value is charged to expense. The costs related to unproved properties are transferred to proved natural gas and oil properties and amortized on an equivalent unit-of-production basis when they are reflected in proved natural gas and oil reserves. The Company determines the fair value of its natural gas and oil properties using a discounted cash flow model and proved and risk-adjusted probable natural gas and oil reserves. Undeveloped acreage can also be valued based on sales transactions in comparable areas. Significant Level 3 assumptions associated with the calculation of discounted future cash flows included in the cash flow model include management's outlook for natural gas and oil prices, production costs, capital expenditures, and future production as well as estimated proved natural gas and oil reserves and risk-adjusted probable natural gas and oil reserves. Management's natural gas and oil price outlook is developed based on third-party longer-term price forecasts as of each measurement date. The expected future net cash flows are discounted using an appropriate discount rate in determining a property's fair value. It is reasonably possible that the Company's estimates of undiscounted future net cash flows attributable to its natural gas and oil properties may change in the future. The primary factors that may affect estimates of future cash flows include future adjustments, both positive and negative, to proved and appropriate risk-adjusted probable natural gas and oil reserves, results of future drilling activities, future prices for natural gas and oil, and increases or decreases in production and capital costs. As a result of these changes, there may be future impairments in the carrying values of these or other properties.
Goodwill | Goodwill The Company had goodwill of $335.9 million as of September 30, 2025 that was recorded in 2018. The Company is not required to amortize goodwill as a charge to earnings; however, the Company is required to conduct an annual review of goodwill for impairment. The Company performs an annual assessment of goodwill on October 1 of each year and performs interim assessments if indicators of impairment are present. If the carrying value of goodwill exceeds the fair value, an impairment charge would be recorded for the difference between fair value and carrying value. No impairment indicators were identified during the periods presented.
Leases | Leases The Company has right-of-use lease assets of $77.2 million related to its corporate office, certain office equipment, vehicles and drilling rigs with corresponding short-term and long-term liabilities. The value of the lease assets and liabilities are determined based upon discounted future minimum cash flows contained within each of the respective contracts. The Company determines if contracts contain a lease at inception of the contract. To the extent that contract terms representing a lease are identified, leases are identified as being either an operating lease or a finance-type lease. Comstock currently has no finance-type leases. Right-of-use lease assets representing the Company's right to use an underlying asset for the lease term and the related lease liabilities represent the Company's obligation to make lease payments under the terms of the contracts. Short-term leases that have an initial term of one year or less are not capitalized; however, amounts paid for those leases are included as part of its lease cost disclosures. Short-term lease costs exclude expenses related to leases with a lease term of one month or less. Leases for the right to explore for and develop natural gas and oil reserves and the related rights to use the land associated with those leases are reflected as natural gas and oil properties. Comstock contracts for a variety of equipment used in its natural gas and oil exploration and development activities. Contract terms for this equipment vary broadly, including the contract duration, pricing, scope of services included along with the equipment, cancellation terms, and rights of substitution, among others. The Company's drilling and completion operations routinely change due to changes in commodity prices, demand for natural gas and oil, and the overall operating and economic environment. Accordingly, Comstock manages the terms of its contracts for drilling rigs and completion equipment so as to allow for maximum flexibility in responding to these changing conditions. The Company's hydraulic fracturing fleet contracts are on terms of less than one year and include rights of substitution. The Company has four drilling rig contracts with a three-year term with options to extend the term by mutual agreement at mutually acceptable terms or terminate the contracts at any time without default by the lessor. The terms on the Company's other drilling rig contracts are presently either for periods of one year or less, or they are on terms that provide for cancellation with 30 or 45 days advance notice without a specified expiration date. The costs associated with drilling and completion operations are accounted for under the successful efforts method, which generally require that these costs be capitalized as part of the Company's proved natural gas and oil properties on its balance sheet unless they are incurred on exploration wells that are unsuccessful, in which case they are charged to exploration expense. Lease costs recognized during the three months and nine months ended September 30, 2025 and 2024 were as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (In thousands) |
Operating lease cost included in general and administrative expense |  | $ | 427 |  |  | $ | 423 |  |  | $ | 1,277 |  |  | $ | 1,263 |
Operating lease cost included in lease operating expense |  |  | 629 |  |  |  | 564 |  |  |  | 1,673 |  |  |  | 1,652 |
Operating lease cost included in natural gas and oil properties |  |  | 12,364 |  |  |  | 9,171 |  |  |  | 36,029 |  |  |  | 25,473 |
Variable lease cost (drilling rig costs included in natural gas and oil properties) |  |  | 4,227 |  |  |  | 1,306 |  |  |  | 6,824 |  |  |  | 4,670 |
Short-term lease cost (drilling rig costs included in natural gas and oil properties) |  |  | 7,669 |  |  |  | 5,582 |  |  |  | 22,268 |  |  |  | 21,096 |
|  | $ | 25,316 |  |  | $ | 17,046 |  |  | $ | 68,071 |  |  | $ | 54,154 |
Cash payments for operating leases associated with right-of-use lease assets included in net cash provided by operating activities were $1.1 million and $1.0 million for the three months ended September 30, 2025 and 2024 and $3.0 million and $2.9 million for the nine months ended September 30, 2025 and 2024, respectively. Cash payments for operating leases associated with right-of-use lease assets included in net cash used for investing activities were $24.3 million and $16.1 million for the three months ended September 30, 2025 and 2024, respectively, and $65.1 million and $51.2 million for the nine months ended September 30, 2025 and 2024, respectively. As of September 30, 2025 and December 31, 2024, the operating leases had a weighted-average term of 1.7 years and 2.0 years, respectively, and the weighted-average discount rate used to determine the present value of future operating lease payments was 7.2% and 7.3%, respectively. As of September 30, 2025, the Company also had expected future payments for short term leased drilling services of $10.1 million. As of September 30, 2025, expected future payments related to contracts that contain operating leases were as follows:
|  | (In thousands) |
October 1 to December 31, 2025 |  | $ | 12,847 |
2026 |  |  | 48,204 |
2027 |  |  | 18,003 |
2028 |  |  | 3,334 |
2029 |  |  | 2 |
Total lease payments |  |  | 82,390 |
Imputed interest |  |  | (5,263 | )
Total lease liability |  | $ | 77,127 |
Reserve for Future Abandonment Costs | Reserve for Future Abandonment Costs Comstock's asset retirement obligations relate to future plugging and abandonment expenses on its natural gas and oil properties and disposal of other facilities. The following table summarizes the changes in Comstock's total estimated liability for such obligations during the periods presented:
|  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |
|  | (In thousands) |
Reserve for future abandonment costs at beginning of period |  | $ | 33,996 |  |  | $ | 30,773 |
New wells and facilities placed on production |  |  | 156 |  |  |  | 109 |
Liabilities settled |  |  | (99 | ) |  |  | (40 | )
Wells sold |  |  | (13,760 | ) |  |  | (157 | )
Accretion expense |  |  | 1,437 |  |  |  | 1,331 |
Reserve for future abandonment costs at end of period |  | $ | 21,730 |  |  | $ | 32,016 |
Derivative Financial Instruments and Hedging Activities | Derivative Financial Instruments and Hedging Activities All of the Company's derivative financial instruments are used for risk management purposes and, by policy, none are held for trading or speculative purposes. Comstock minimizes credit risk to counterparties of its derivative financial instruments through formal credit policies, monitoring procedures, and diversification. The Company is not required to provide any credit support to its counterparties other than cross collateralization with the assets securing its bank credit facility. None of the Company's derivative financial instruments involve payment or receipt of premiums. The Company classifies the fair value amounts of derivative financial instruments as net current or noncurrent assets or liabilities, whichever the case may be, by commodity contract. None of the Company's derivative contracts were designated as cash flow hedges. All of Comstock's outstanding natural gas derivative financial instruments are tied to the Henry Hub-NYMEX price index. The Company had the following natural gas price derivative financial instruments at September 30, 2025:
|  | Future Production Period
|  | Three Months Ending December 31, 2025 |  | Year Ending December 31, 2026 |  | Total
Natural Gas Price Swap Contracts: |  |  |  |  |  |
Volume (MMBtu) |  | 50,140,000 |  | 116,800,000 |  | 166,940,000
Average Price per MMBtu |  | $3.48 |  | $3.51 |  | $3.50
Natural Gas Price Collar Contracts: |  |  |  |  |  |
Volume (MMBtu) |  | 13,800,000 |  | 167,900,000 |  | 181,700,000
Average Price per MMBtu: |  |  |  |  |  |
Average Ceiling |  | $3.80 |  | $4.35 |  | $4.31
Average Floor |  | $3.50 |  | $3.50 |  | $3.50
The classification of derivative financial instruments of assets or liabilities, consists of the following:
|  |  |  | As of |
Type |  | Consolidated Balance Sheet Location |  | September 30, 2025 |  |  | December 31, 2024 |
|  |  |  | (In thousands) |
Asset Derivative Financial Instruments: |  |  |  |  |  |
Natural gas price derivatives |  | Derivative Financial Instruments – current |  | $ | 8,140 |  |  | $ | 4,865 |
Natural gas price derivatives |  | Derivative Financial Instruments – long-term |  | $ | 166 |  |  | $ | — |
Liability Derivative Financial Instruments: |  |  |  |  |  |
Natural gas price derivatives |  | Derivative Financial Instruments – current |  | $ | 22,284 |  |  | $ | 8,940 |
Natural gas price derivatives |  | Derivative Financial Instruments – long-term |  | $ | 31,232 |  |  | $ | 66,757 |
The Company recognized cash settlements and changes in the fair value of its derivative financial instruments as a single component of other income (expenses). Gains and losses related to cash settlements and changes in the fair value recognized on the Company's derivative contracts recognized in the consolidated statement of operations were as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Gain (loss) on Derivatives Recognized in Earnings |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (In thousands) |
Natural gas price derivatives |  | $ | 142,822 |  |  | $ | 75,163 |  |  | $ | 48,330 |  |  | $ | 89,218 |
|  | $ | 142,822 |  |  | $ | 75,163 |  |  | $ | 48,330 |  |  | $ | 89,218 |
Stock-Based Compensation | Stock-Based Compensation Comstock accounts for employee stock-based compensation under the fair value method. Compensation cost is measured at the grant date based on the fair value of the award and is recognized over the award vesting period and included in general and administrative expenses for awards of restricted stock and performance stock units ("PSUs") to the Company's employees and directors. The Company recognized $5.6 million and $3.9 million of stock-based compensation expense within general and administrative expenses related to awards of restricted stock and PSUs to its employees and directors during the three months ended September 30, 2025 and 2024, respectively, and $15.6 million and $11.4 million for the nine months ended September 30, 2025 and 2024, respectively. In February 2025, the Company granted 787,595 shares of restricted stock to its directors and employees, which were valued at $17.80 per share. In June 2025, the Company granted an additional 53,188 shares of restricted stock to its directors and employees, which were valued at $23.82 per share. As of September 30, 2025, Comstock had 1,957,381 shares of unvested restricted stock outstanding at a weighted average grant date fair value of $12.44 per share. Total unrecognized compensation cost related to unvested restricted stock grants of $18.3 million as of September 30, 2025 is expected to be recognized over a period of 1.9 years. In June 2025, the Company granted 529,670 PSUs to its executive officers, which were valued at $36.77 per unit. As of September 30, 2025, Comstock had 1,603,916 PSUs outstanding with a weighted average grant date fair value of $19.46 per unit. The number of shares of common stock to be issued related to the PSUs is based on the Company's stock price performance as compared to its peers which could result in the issuance of anywhere from zero to 3,207,832 shares of common stock. Total unrecognized compensation cost related to these grants of $21.8 million as of September 30, 2025 is expected to be recognized over a period of 2.2 years.
Segment Reporting | Segment Reporting The Company presently operates in one business segment, the exploration and production of North American natural gas and oil, primarily in the Haynesville and Bossier shale. The measure of segment profit or loss used by the chief operating decision maker ("CODM") is consolidated net income, which is provided in the accompanying consolidated statements of operations. The significant segment expenses regularly provided to the CODM are operating expenses and certain significant non-operating items, such as gains or losses from derivative financial instruments, interest expense and income tax expense. These items are also detailed in the accompanying consolidated statements of operations.
Revenue Recognition | Revenue Recognition Comstock produces natural gas and oil and reports revenues separately for each of these two primary products in its statements of operations. Revenues are recognized upon the transfer of produced volumes to the Company's customers, who take control of the volumes and receive all the benefits of ownership upon delivery at designated sales points. Gas services revenues represent sales of natural gas purchased for resale from unaffiliated third parties and fees received for gathering and treating services provided by PGS to third parties. Revenues are recognized upon completion of the gathering and treating of contracted natural gas volumes and delivery of purchased natural gas volumes to the Company's customers. Profits and losses earned from the gathering and treating of natural gas produced by the Company's natural gas wells are eliminated in consolidation. Revenues and expenses associated with natural gas purchased for resale are presented on a gross basis in the Company's consolidated statements of operations as the Company acts as the principal in the transaction by assuming the risks and rewards from ownership of the natural gas volumes purchased and the responsibility to deliver the natural gas volumes to their sales point. All natural gas and oil and gas services revenues are subject to contracts that have commercial substance, contain specific pricing terms, and define the enforceable rights and obligations of both parties. These contracts typically provide for cash settlement within 25 days following each production month and are cancellable upon 30 days' notice by either party for oil and vary for natural gas based upon the terms set out in the confirmations between both parties. Prices for sales of natural gas and oil are generally based upon terms that are common in the oil and gas industry, including index or spot prices, location and quality differentials, as well as market supply and demand conditions. As a result, prices for natural gas and oil routinely fluctuate based on changes in these factors. Prices for gathering and treating services are generally fixed in nature but can vary due to the quality of the gas being treated. Each unit of production (thousand cubic feet of natural gas and barrel of crude oil) represents a separate performance obligation under the Company's contracts since each unit has economic benefit on its own and each is priced separately according to the terms of the contracts. Comstock has elected to exclude all taxes from the measurement of transaction prices, and its revenues are reported net of royalties and exclude revenue interests owned by others because the Company acts as an agent when selling natural gas and oil on behalf of royalty owners and working interest owners. Revenue is recorded in the month of production based on an estimate of the Company's share of volumes produced and prices realized. Gas services revenue is recorded in the month the services are performed and purchased gas is sold based on an estimate of natural gas volumes and contract prices. The Company recognizes any differences between estimates and actual amounts received in the month when payment is received. Historically, differences between estimated revenues and actual revenues received have not been significant. The amount of natural gas or oil sold may differ from the amount to which the Company is entitled based on its revenue interests in the properties. The Company did not have any significant imbalance positions at September 30, 2025 or December 31, 2024. The Company recognized accounts receivable of $128.9 million and $145.4 million as of September 30, 2025 and December 31, 2024, respectively, from purchasers for contracts where performance obligations have been satisfied and an unconditional right to consideration exists.
Credit Losses | Credit Losses Substantially all of the Company's accounts receivable are due from either purchasers of natural gas and oil or participants in natural gas and oil wells for which the Company serves as the operator. Generally, operators of natural gas and oil wells have the right to offset future revenues against unpaid charges related to operated wells. Natural gas and oil sales are generally unsecured. Comstock assesses the collectability of its receivables based upon their age, the credit quality of the purchaser or participant and the potential for revenue offset. The Company has not had any significant credit losses in the past and believes its accounts receivable are fully collectible. Accordingly, no allowance for doubtful accounts has been recorded for the nine months ended September 30, 2025 and 2024.
Income Taxes | Income Taxes Deferred income taxes are provided to reflect the future tax consequences or benefits of differences between the tax basis of assets and liabilities and their reported amounts in the financial statements using enacted tax rates. In recording deferred income tax assets, the Company considers whether it is more likely than not that its deferred income tax assets will be realized in the future. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those deferred income tax assets would be deductible. The Company believes that after considering all the available objective evidence, historical and prospective, with greater weight given to historical evidence, management is not able to determine that it is more likely than not that all of its deferred tax assets will be realized. As a result, the Company established valuation allowances for its deferred tax assets and U.S. federal and state net operating loss carryforwards that are not expected to be utilized due to the uncertainty of generating taxable income prior to the expiration of the carryforward periods. The Company will continue to assess the valuation allowances against deferred tax assets considering all available information obtained in future periods. The following is an analysis of the consolidated income tax provision (benefit):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (In thousands) |
Current - Federal |  | $ | (1,516 | ) |  | $ | (1,962 | ) |  | $ | (3,227 | ) |  | $ | (1,962 | )
Current - State |  |  | (36 | ) |  |  | — |  |  |  | — |  |  |  | 37 |
Deferred - Federal |  |  | 22,524 |  |  |  | (8,662 | ) |  |  | 22,605 |  |  |  | (50,242 | )
Deferred - State |  |  | (2,349 | ) |  |  | (4,072 | ) |  |  | (2,544 | ) |  |  | (16,927 | )
|  | $ | 18,623 |  |  | $ | (14,696 | ) |  | $ | 16,834 |  |  | $ | (69,094 | )
The difference between the federal statutory rate of 21% and the effective tax rate is due to the following:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Tax at statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Tax effect of: |  |  |  |  |  |  |  |  |  |  |  |
State income taxes, net of federal benefit |  |  | (1.1 | ) |  |  | 10.2 |  |  |  | (0.5 | ) |  |  | 7.8 |
Noncontrolling interest |  |  | (2.8 | ) |  |  | — |  |  |  | (2.8 | ) |  |  | — |
Research and development and other income tax credits |  |  | (5.6 | ) |  |  | — |  |  |  | (6.8 | ) |  |  | — |
Nondeductible stock-based compensation |  |  | 2.1 |  |  |  | (0.2 | ) |  |  | 1.2 |  |  |  | (0.9 | )
Valuation allowance on deferred tax assets |  |  | — |  |  |  | — |  |  |  | (0.6 | ) |  |  | (0.2 | )
Other |  |  | — |  |  |  | 5.4 |  |  |  | (0.3 | ) |  |  | 2.0 |
Effective tax rate |  |  | 13.6 | % |  |  | 36.4 | % |  |  | 11.2 | % |  |  | 29.7 | %
The Company's federal income tax returns for the years subsequent to December 31, 2020 remain subject to examination, with the Company's 2022 and 2023 federal income tax returns currently under examination with the United States Internal Revenue Service. The Company's income tax returns in major state income tax jurisdictions remain subject to examination for various periods subsequent to December 31, 2021. The Company is also currently under examination with the state of Louisiana. In both the federal and state examinations, the Company believes that its filing positions and deductions will be sustained under audit or the final resolution will not have a material effect on the consolidated financial statements. Therefore, the Company has not established any significant reserves for uncertain tax positions. In July 2025, the One Big Beautiful Bill Act ("OBBBA") was signed into United States federal law. The Company expects to benefit from certain provisions contained in the OBBBA, including increased interest expense deductions and bonus depreciation and has included these expected benefits in its income tax provision for the three and nine months ended September 30, 2025.
Fair Value Measurements | Fair Value Measurements The Company holds or has held certain financial assets and liabilities that are required to be measured at fair value. These include cash and cash equivalents held in bank accounts and derivative financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A three-level hierarchy is followed for disclosure to show the extent and level of judgment used to estimate fair value measurements: Level 1 — Inputs used to measure fair value are unadjusted quoted prices that are available in active markets for the identical assets or liabilities as of the reporting date. Level 2 — Inputs used to measure fair value, other than quoted prices included in Level 1, are either directly or indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data from actively quoted markets for substantially the full term of the financial instrument. Level 3 — Inputs used to measure fair value are unobservable inputs that are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management's estimates of market participant assumptions. Fair Values – Reported The following presents the carrying amounts and the fair values of the Company's financial instruments as of September 30, 2025 and December 31, 2024:
|  | As of |
|  | September 30, 2025 |  |  | December 31, 2024 |
|  | Carrying Value |  |  | Fair Value |  |  | Carrying Value |  |  | Fair Value |
|  | (In thousands) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Commodity-based derivatives (1) |  | $ | 8,306 |  |  | $ | 8,306 |  |  | $ | 4,865 |  |  | $ | 4,865 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Commodity-based derivatives (1) |  | $ | 53,516 |  |  | $ | 53,516 |  |  | $ | 75,697 |  |  | $ | 75,697 |
Bank credit facility (2) |  | $ | 580,000 |  |  | $ | 580,000 |  |  | $ | 415,000 |  |  | $ | 415,000 |
6.75% senior notes due 2029 (3) |  | $ | 1,606,774 |  |  | $ | 1,611,701 |  |  | $ | 1,603,679 |  |  | $ | 1,581,283 |
5.875% senior notes due 2030 (3) |  | $ | 965,000 |  |  | $ | 921,575 |  |  | $ | 965,000 |  |  | $ | 899,863 |
(1) The Company's commodity-based derivatives are classified as Level 2 and measured at fair value using third party pricing services and other active markets or broker quotes that are readily available in the public markets. (2) The carrying value of the floating rate debt on the Company's outstanding approximates fair value. (3) The fair value of the Company's fixed rate debt was based on quoted prices as of September 30, 2025 and December 31, 2024, respectively, a Level 1 measurement.
Earnings Per Share | Earnings Per Share Unvested restricted stock containing non-forfeitable rights to dividends are included in common stock outstanding and are considered to be participating securities and included in the computation of basic and diluted earnings per share pursuant to the two-class method. At September 30, 2025 and December 31, 2024, 1,957,381 and 2,091,087 shares of restricted stock, respectively, are included in common stock outstanding as such shares have a non-forfeitable right to participate in any dividends that might be declared and have the right to vote on matters submitted to the Company's stockholders. Weighted average shares of unvested restricted stock outstanding were as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | (In thousands) |
Unvested restricted stock |  |  | 1,968 |  |  |  | 2,091 |  |  |  | 2,208 |  |  |  | 2,219 |
PSUs represent the right to receive a number of shares of the Company's common stock that may range from zero to up to two times the number of PSUs granted on the award date based on the achievement of certain performance measures during a performance period. The number of potentially dilutive shares related to PSUs is based on the number of shares, if any, which would be issuable at the end of the respective period, assuming that date was the end of the performance period. The treasury stock method is used to measure the dilutive effect of PSUs. Weighted average unearned PSUs outstanding were as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
|  | (In thousands, except per unit amounts)
Weighted average PSUs |  | 1,604 |  | 1,291 |  | 1,436 |  | 1,266
Weighted average grant date fair value per unit |  | $19.46 |  | $13.21 |  | $19.46 |  | $13.21
Basic and diluted loss per share for the three months and nine months ended September 30, 2025 and 2024 were determined as follows:
|  | Three Months Ended September 30, |
|  | 2025 |  |  | 2024 |
|  | Income |  |  | Shares |  |  | Per Share |  |  | Loss |  |  | Shares |  |  | Per Share |
|  | (In thousands, except per share amounts) |
Net income (loss) attributable to common stock |  | $ | 118,099 |  |  |  |  |  |  |  |  | $ | (25,718 | ) |  |  |  |  |  |
Income allocable to unvested restricted stock |  |  | (793 | ) |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |
Basic income (loss) attributable to common stock |  | $ | 117,306 |  |  |  | 291,097 |  |  | $ | 0.40 |  |  | $ | (25,718 | ) |  |  | 290,170 |  |  | $ | (0.09 | )
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restricted stock |  |  | 793 |  |  |  | 901 |  |  |  |  |  |  | — |  |  |  | — |  |  |  |
Performance stock units |  |  | — |  |  |  | 1,954 |  |  |  |  |  |  | — |  |  |  | — |  |  |  |
Diluted income (loss) attributable to common stock |  | $ | 118,099 |  |  |  | 293,952 |  |  | $ | 0.40 |  |  | $ | (25,718 | ) |  |  | 290,170 |  |  | $ | (0.09 | )
|  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |
|  | Income |  |  | Shares |  |  | Per Share |  |  | Loss |  |  | Shares |  |  | Per Share |
|  | (In thousands, except per share amounts) |
Net income (loss) attributable to common stock |  | $ | 133,434 |  |  |  |  |  |  |  |  | $ | (163,441 | ) |  |  |  |  |  |
Income allocable to unvested restricted shares |  |  | (1,006 | ) |  |  |  |  |  |  |  |  | — |  |  |  |  |  |  |
Basic income (loss) attributable to common stock |  | $ | 132,428 |  |  |  | 290,671 |  |  | $ | 0.46 |  |  | $ | (163,441 | ) |  |  | 285,949 |  |  | $ | (0.57 | )
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restricted stock |  |  | 1,006 |  |  |  | 1,188 |  |  |  |  |  |  | — |  |  |  | — |  |  |  |
Performance stock units |  |  | — |  |  |  | 2,145 |  |  |  |  |  |  | — |  |  |  | — |  |  |  |
Diluted income (loss) attributable to common stock |  | $ | 133,434 |  |  |  | 294,004 |  |  | $ | 0.45 |  |  | $ | (163,441 | ) |  |  | 285,949 |  |  | $ | (0.57 | )
None of the Company's participating securities participate in losses and as such are excluded from the computation of basic earnings per share during periods of net losses.
Supplementary Information With Respect to the Consolidated Statements of Cash Flows | Supplementary Information with Respect to the Consolidated Statements of Cash Flows Cash payments made for interest and income taxes and other non-cash investing activities for the nine months ended September 30, 2025 and 2024, respectively, were as follows:
|  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |
|  | (In thousands) |
Cash payments for: |  |  |  |  |  |
Interest payments |  | $ | 199,841 |  |  | $ | 180,312 |
Income tax payments (refunds) |  | $ | (31,000 | ) |  | $ | 37 |
Non-cash investing activities include: |  |  |  |  |  |
Increase (decrease) in accrued capital expenditures |  | $ | 889 |  |  | $ | (19,507 | )
Liabilities assumed in exchange for right-of-use lease assets |  | $ | 37,596 |  |  | $ | 34,321 |
Recent Accounting Pronouncements | Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09 "Improvements to Income Tax Disclosures". ASU 2023-09 requires additional disclosures around effective tax rates and cash income taxes paid and is effective for public entities for annual periods beginning after December 15, 2024. ASU 2023-07 will not have an impact on the Company's reported results of operations, financial position or liquidity and the Company does not expect this standard to have a material impact on its financial statement disclosures. In November 2024, the FASB issued ASU 2024-03 "Disaggregation of Income Statement Expenses". ASU 2024-03 requires additional disclosure, in the notes to the financial statements, of specified information about certain costs and expenses, including purchases of inventory, employee compensation, depreciation, intangible asset amortization and depreciation, depletion and amortization recognized as part of oil and gas-producing activities included in each relevant expense caption. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027 and will not have an impact on the Company's reported results of operations, financial position or liquidity. The Company is still evaluating the impact of this standard on its financial statement disclosures.

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