Comstock Resources Files Q3 2024 10-Q

Ticker: CRK · Form: 10-Q · Filed: Oct 31, 2024 · CIK: 23194

Sentiment: neutral

Topics: 10-Q, oil-and-gas, financials

TL;DR

**Comstock Resources Q3 2024 10-Q is IN. Check financials.**

AI Summary

Comstock Resources Inc. reported its third-quarter results for the period ending September 30, 2024. The company's financial statements and disclosures are detailed in this 10-Q filing. Key financial figures and operational data relevant to the oil and natural gas sector are presented.

Why It Matters

This filing provides investors and analysts with the latest financial performance and operational details for Comstock Resources, crucial for understanding the company's standing in the volatile energy market.

Risk Assessment

Risk Level: medium — As an oil and natural gas company, Comstock Resources is subject to significant commodity price volatility and regulatory risks.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of Comstock Resources Inc.?

Comstock Resources Inc. is primarily involved in the crude petroleum and natural gas industry, as indicated by its Standard Industrial Classification code [1311].

What is the reporting period for this 10-Q filing?

The conformed period of report for this 10-Q filing is September 30, 2024.

Where is Comstock Resources Inc. headquartered?

Comstock Resources Inc. is headquartered in Frisco, Texas, with a business and mail address at 5300 Town and Country Blvd, Ste 500, Frisco, TX 75034.

What is the company's state of incorporation?

Comstock Resources Inc. is incorporated in Nevada (NV).

What specific financial statement items are mentioned with dates in the filing details?

The filing details mention items such as us-gaap:CommonStockMember, us-gaap:RetainedEarningsMember, us-gaap:RestrictedStockMember, us-gaap:AdditionalPaidInCapitalMember, us-gaap:PerformanceSharesMember, and us-gaap:NoncontrollingInterestMember with associated dates like 2023-09-30, 2024-09-30, 2024-03-31, and 2024-01-01 to 2024-03-31.

Filing Stats: 4,363 words · 17 min read · ~15 pages · Grade level 15.1 · Accepted 2024-10-31 13:28:14

Key Financial Figures

Filing Documents

Financial Information

PART I. Financial Information

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited): Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023 4 Consolidated Statements of Operations – for the three months and nine months ended September 30, 2024 and 2023 5 Consolidated Statements of Stockholders' Equity – for the three months and nine months ended September 30, 2024 and 2023 6 Consolidated Statements of Cash Flows – for the nine months ended September 30, 2024 and 2023 7

Notes to Consolidated Financial Statements

Notes to Consolidated Financial Statements 8

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 19

Quantitative and Qualitative Disclosure About Market Risk

Item 3. Quantitative and Qualitative Disclosure About Market Risk 24

Controls and Procedures

Item 4. Controls and Procedures 24

Other Information

PART II. Other Information

Legal Proceedings

Item 1. Legal Proceedings 25

Risk Factors

Item 1A. Risk Factors 25

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 25

Defaults upon Senior Securities

Item 3. Defaults upon Senior Securities 25

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 25

Other Information

Item 5. Other Information 25

Exhibits

Item 6. Exhibits 26

SIGNATURES

SIGNATURES 27 2 PART 1 — FINANCIAL INFORMATION

FINANCIAL STATEMENTS (UNAUDITED)

ITEM 1. FINANCIAL STATEMENTS (UNAUDITED) 3 COMSTOCK RESOURCES, INC. CONSOLIDATED BALANCE SHEETS As of September 30, 2024 December 31, 2023 (Unaudited) (In thousands) ASSETS Cash and cash equivalents $ 13,772 $ 16,669 Accounts receivable: Natural gas and oil sales and gas services 100,814 166,639 Joint interest operations 38,322 48,704 From affiliates 16,721 16,087 Derivative financial instruments 71,704 126,775 Other current assets 58,379 86,619 Total current assets 299,712 461,493 Property and equipment: Natural gas and oil properties, successful efforts method: Proved 7,805,384 7,126,519 Unproved 413,109 343,419 Other 110,827 62,382 Accumulated depreciation, depletion and amortization ( 2,738,872 ) ( 2,147,549 ) Net property and equipment 5,590,448 5,384,771 Goodwill 335,897 335,897 Derivative financial instruments 4,828 — Operating lease right-of-use assets 82,124 71,462 $ 6,313,009 $ 6,253,623 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 358,336 $ 523,260 Accrued costs 106,057 134,466 Operating leases 35,372 23,765 Total current liabilities 499,765 681,491 Long-term debt 2,949,181 2,640,391 Deferred income taxes 402,870 470,035 Derivative financial instruments 20,495 — Long-term operating leases 46,681 47,742 Reserve for future abandonment costs 32,016 30,773 Total liabilities 3,951,008 3,870,432 Commitments and contingencies Stockholders' equity: Common stock—$ 0.50 par, 400,000,000 shares authorized, 292,260,645 and 278,429,463 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively 146,130 139,214 Additional paid-in capital 1,362,393 1,260,930 Accumulated earnings 786,748 958,270 Total stockholders' equity attributable to Comstock 2,295,271 2,358,414 Noncontrolling interest 66,730 24,777

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