Tamboran Resources Corp Files 10-Q for Q2 FY25

Ticker: TBNRL · Form: 10-Q · Filed: Feb 12, 2025 · CIK: 1997652

Sentiment: neutral

Topics: 10-Q, energy, financials

TL;DR

Tamboran Resources Corp 10-Q filed: Q2 FY25 financials out, check for operational updates.

AI Summary

Tamboran Resources Corp filed a 10-Q for the period ending December 31, 2024. The company, operating in crude petroleum and natural gas, reported financial information for its second quarter of fiscal year 2025. Key financial data and operational updates are detailed within this filing.

Why It Matters

This filing provides investors and analysts with the latest financial performance and operational status of Tamboran Resources Corp, crucial for understanding the company's trajectory in the energy sector.

Risk Assessment

Risk Level: medium — As a company in the volatile crude petroleum and natural gas sector, Tamboran Resources Corp faces inherent market and operational risks.

Key Numbers

Key Players & Entities

FAQ

What were the key financial highlights for Tamboran Resources Corp in the second quarter of fiscal year 2025?

The 10-Q filing for the period ending December 31, 2024, details the financial performance for the second quarter of FY25, but specific financial figures are not provided in the header information.

When was this 10-Q filing submitted to the SEC?

This 10-Q filing was submitted on February 12, 2025.

What is Tamboran Resources Corp's primary industry?

Tamboran Resources Corp's primary industry is Crude Petroleum & Natural Gas, with a Standard Industrial Classification code of 1311.

What is the company's fiscal year end?

Tamboran Resources Corp's fiscal year ends on June 30.

What is the Central Index Key (CIK) for Tamboran Resources Corp?

The Central Index Key for Tamboran Resources Corp is 0001997652.

Filing Stats: 4,287 words · 17 min read · ~14 pages · Grade level 19.7 · Accepted 2025-02-12 16:28:50

Key Financial Figures

Filing Documents

- Financial Information

Part I - Financial Information 4

Financial Statements

Item 1. Financial Statements 4 Condensed Consolidated Balance Sheets 5 Condensed Consolidated Statements of Operations and Comprehensive Loss 6 Condensed Consolidated Statements of Stockholders' Equity 7 Condensed Consolidated Statements of Cash Flows 9 Notes to the Condensed Consolidated Financial Statements 10 Cautionary Note Regarding Forward-looking statements 25

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 26

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 35

Controls and Procedures

Item 4. Controls and Procedures 35

- Other Information

Part II - Other Information 37

Legal Proceedings

Item 1. Legal Proceedings 37

Risk Factors

Item 1A. Risk Factors 37

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 37

Other Information

Item 5. Other Information 37

Exhibits

Item 6. Exhibits 38

Signatures

Signatures 39 4 Table of Contents

- Financial Information

Part I - Financial Information

Financial Statements

Item 1. Financial Statements. The Condensed Consolidated Financial Statements of Tamboran Resources Corporation (the "Company") presented herein are unaudited but, in the opinion of management, reflect all adjustments necessary to present fairly such information for the periods and at the dates indicated. All adjustments are of a normal recurring nature. Because the following unaudited Condensed Consolidated Financial Statements have been prepared in accordance with Article 10 of Regulation S-X, they do not contain all information and footnotes normally contained in annual consolidated financial appearing in the Company's Annual Report on Form 10-K for the year ended June 30, 2024 . 5 Table of Contents TAMBORAN RESOURCES CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED ) (In dollars) Note December 31, 2024 June 30, 2024 ASSETS Current assets Cash and cash equivalents $ 59,442,407 $ 74,745,897 Trade and other receivables: Joint interest billing 3,565,181 10,298,322 ATO receivable 2,072,833 700,115 Other tax receivables 45,478 11,514 Assets held for sale 3 — 8,366,000 Prepaid expenses and other current assets 2,188,368 3,209,033 Total current assets 67,314,267 97,330,881 Natural gas properties, successful efforts method: Unproved properties 3 264,156,414 230,119,448 Assets under construction - natural gas equipment 3 11,850,337 7,542,064 Property, plant and equipment, net 3 222,898 102,244 Operating lease right-of-use assets 4 833,824 962,052 Finance lease right-of-use assets 4 15,632,023 20,697,452 Prepaid expenses and other non-current assets 2,909,823 1,889,890 Total non-current assets 295,605,319 261,313,150 TOTAL ASSETS $ 362,919,586 $ 358,644,031 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabil

financial statements

financial statements. Significant Judgments and Accounting Estimates The preparation of these condensed consolidated financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the amounts of assets and liabilities, revenue and expenses and related disclosures of contingent assets and liabilities reported in the condensed consolidated financial those disclosed in the Group's Annual Financial Statements. Significant Accounting Policies The Group's significant accounting policies are described in the notes to the consolidated financial statements for the year ended June 30, 2024 , included in the Group's Annual Financial Statements. There have been no significant changes in accounting policies during the six months ended December 31, 2024 . Foreign Currency Translation These condensed consolidated financial statements are presented in US dollars ("$" or "dollars") and the functional currency of the Group is the Australian Dollar ("A$"). Adjustments resulting from the translation of functional currency

financial statements to reporting currency are accumulated and reported as a part of "Accumulated Other Comprehensive

financial statements to reporting currency are accumulated and reported as a part of "Accumulated Other Comprehensive Loss", a separate component of stockholders' equity. Foreign Currency Transactions Foreign currency transactions are translated into the Company's functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at financial year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the condensed consolidated statements of operations and comprehensive loss. Leases As a Lessee The Group accounts for leases under ASC 842, Leases ("ASC 842"). The Group determines if an arrangement is a lease at inception of the arrangement and if such lease will be classified as an operating lease or a finance lease. The Group's leases represent its right to use an underlying asset for the lease term. Right-of-use ("ROU") assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As the Group's leases do not provide an implicit rate, the Group used a proxy for its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term, an amount equal to the lease payments in a similar economic environment. The Group has elected to account for lease and non-lease components in its contracts as a single lease component for all asset classes except for office premises. Operating leases are included in "Operating lease right-of-use assets" within the Group's condensed consolidated balance sheet. The Group's related obligation to make lease payments are included in "Current portion of operating lease obligations" and "Operating lease obligations" within the Group's condensed consolidated balance sheet. Operating lease expense for lease payments is recognize

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