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AleAnna, Inc. ANNA US Equity

Energy · CIK 1845123 · FY ends Dec 31
$2.76
-0.03 (-1.08%)
USD · as of 2026-08-28 · marketstack

AleAnna, Inc. (Nasdaq: ANNA), an SEC filer in Crude Petroleum & Natural Gas, closed at $2.76, -1.1%, on 2026-08-28, with a market cap of $112M, a trailing P/E of 69.0 and a net margin of 11.5%. Institutional ownership, earnings history and filed financials are on the tabs below.

ANNA · 10-K · period ended 2024-12-31

← all ANNA documents
filed 2025-03-31 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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Item 1A. Risk Factors

Any investment in shares

of our Class A Common Stock involves a high degree of risk. You should carefully consider all of the information contained herein

including our financial statements and related notes thereto, before deciding whether to purchase shares of our Class A Common Stock.

However, such risks are not the only ones we face. Additional risks and uncertainties that we are unaware of, or that we currently believe

are not material, may also become important factors that adversely affect us. If any of the risks described herein materialize, our business,

financial condition and results of operations could be materially and adversely affected. In that case, you may lose all or part of your

investment.

Risks Related to our Conventional Natural Gas Business and the

Conventional Natural Gas Industry

We currently have few producing properties

and there is no assurance that we will be able to convert our pending exploration drilling to producing wells. If our assets are not commercially

productive of natural gas, any funds spent on exploration and production may be lost.

As of December 31, 2024, many

of our properties were not connected to midstream transportation, nor had we engaged service providers or contractors necessary for the

productive development of such assets. There is no assurance that we will be able to obtain the midstream transportation or services necessary

at economic costs, if at all. We are dependent on establishing sufficient reserves for additional cash flow and a return of our investment.

If our properties are not economic, all of the funds that we have invested, or will invest, will be lost.

The development of our estimated PUDs may

take longer and may require higher levels of capital expenditures than we currently anticipate. Therefore, our estimated PUDs may not

ultimately be developed or produced.

All of the reserves attributable

to our properties are undeveloped. Development of proved undeveloped reserves may take longer and require higher levels of capital expenditures

than we currently anticipate. Delays in the development of our reserves, increases in costs to drill and develop such reserves, or decreases

in commodity prices will reduce the value of our estimated PUDs and future net revenues estimated for such reserves and may result in

some projects becoming uneconomic. In addition, delays in the development of reserves could require us to reclassify our PUDs as unproved

reserves.

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While we have drilled and tested certain

exploration and development wells, we have no history of converting the exploration and development wells to producing natural gas wells

and there can be no assurance that we will successfully establish natural gas operations or profitably produce natural gas.

We have drilled and tested

certain exploration and development wells, but as of December 31, 2024, we had not successfully converted an exploration well or development

well to a producing natural gas well nor successfully produced hydrocarbons, or revenues from drilling operations. We achieved first production

of five drilled and tested wells in the Longanesi field in March 2025, following the installation of the temporary processing facility.

The permanent processing facility is expected to be constructed over the remainder of 2025 and early 2026 and commissioned in mid-2026.

Natural gas exploration and production has a high degree of risk. The future development of a significant portion of our properties will

require obtaining permits and may require additional financing. As a result, we are subject to all of the risks associated with establishing

new drilling operations and business enterprises, including, among others:

There is no assurance that

our drilling activities will result in the successful production of natural gas. Moreover, there is no assurance that even if we are able

to successfully produce natural gas that such production would be economical for commercial production. Natural gas production is dependent

upon a number of factors and significantly influenced by the technical skill of our operations personnel involved. The commercial viability

of our possible future production is also dependent upon a number of factors which are beyond our control, including the quality of our

natural gas, commodity prices, government policies and regulation, and environmental protection requirements. There is no certainty that

the expenditures that have been made and may be made in the future by us related to the acquisition and development of our properties

will result in commercially viable production and our past and future expenditures may be partially or entirely lost.

Since we are a development-stage company

with limited operating history and minimal revenue generation related to the production of natural gas assets, investors have a very limited

basis to evaluate our ability to operate profitably as an E&P business.

We are a development-stage

company. As of December 31, 2024 and December 31, 2023, we have not generated any revenue from our operations other than

from sales of electricity from two renewable gas assets that were purchased in July 2024. We face many of the risks commonly encountered

by other new businesses, including the lack of an established operating history, need for additional capital and personnel, and competition.

There is no assurance that our business will be successful or that we can ever operate profitably. We may not be able to effectively manage

the demands required, such that we may be unable to implement our business plan or achieve profitability.

Restrictions on drilling activities intended

to protect the environment and the ecosystem may adversely affect our ability to conduct drilling activities areas where we operate.

Natural gas operations in our

operating areas may be adversely affected by restrictions on drilling activities designed to protect the environment and the ecosystem.

Such restrictions could prohibit drilling in certain areas, require the implementation of expensive mitigation measures or could result

in limitations on our exploration and production activities that could have a material adverse impact on our ability to develop and produce

our reserves or find new reserves on our undeveloped lands and permits.

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In 2015, the Italian government

published the Law 208/2015 which prohibited research, prospection and exploitation in waters within a 12-mile limit of the Italian Peninsula.

Rockhopper Italia S.p.A., Rockhopper Mediterranean Ltd, and Rockhopper Exploration Plc (collectively, “Rockhopper”), was subsequently

denied an application for an offshore production concession which had been pending since 2008. Rockhopper filed a request for arbitration

to the International Center for the Settlement of the Investment Disputes (ICSID) against Italian Republic for the latter’s alleged

failure to fulfill the legislative and regulatory commitments made in relation to the investments in the Ombrina Mare oil and gas field

located off the Italian coast in the Adriatic Sea (ICSID Case no. ARB/17/14). On August 23, 2022 Italy was ordered to pay compensation

to Rockhopper for the breach of its obligations. The Italian Republic sought to annul the award, and the related proceeding is still pending

at ICSID for the decision of the “ad hoc Committee”. The Italian Republic also filed a request to continue the stay

of the enforcement of the award. On April 24, 2023 the “ad hoc Committee” issued a decision on the provisional stay of enforcement

of the award, providing that the provisional stay of enforcement is set to be lifted once Rockhopper puts in place relevant escrow arrangements.

Similarly, our failure to obtain necessary government authorizations or the enactment of a legislative ban on exploration and production

could result in indirect expropriation of our investment and assets.

Drilling

for and producing natural gas is a high-risk and costly activity with many uncertainties. Our future financial position, cash flows and

results of operations depend on the success of our development and acquisition activities, which are subject to numerous risks beyond

our control, including the risk that drilling will not result in commercially viable natural gas production or that we will not recover

all or any portion of our investment in drilled wells.

Many

factors may curtail, delay or cancel our scheduled drilling projects, or the development schedule, including the following:

● supply chain disruptions or labor shortage impacts;

● equipment failures, accidents or other unexpected operational events;

● lack of available capacity on interconnecting transportation pipelines;

● issues related to compliance with environmental regulations;

● environmental hazards;

● declines in natural gas market prices;

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● limited availability of financing at acceptable terms;

● ongoing litigation or adverse court rulings;

● public opposition to our operations;

● title, surface access, coal mining and right of way issues; and

● limitations in the market for natural gas.

In

addition, we may become subject to additional laws or regulations issued by federal or state government bodies, which are subject to

influence resulting from frequent changes in political party control or changes to political priorities or policies. We may need to adapt

compliance strategies and operation to meet new regulatory requirements, which can be costly and time-consuming.

Any of these risks can cause

a delay in our development program, or result in substantial financial losses, personal injury or loss of life, damage to or destruction

of property, natural resources and equipment, pollution, environmental contamination or loss of wells and other regulatory penalties.

Adjustments to our planned development schedule or the development schedule of non-operated wells in which we have a working interest

could impact our future sales volume, operating revenues and expenses, per unit metrics and capital expenditures.

We are subject to risks associated with

the operation of our wells.

Our business is and will be

subject to all of the inherent hazards and risks normally incidental to drilling for, producing, transporting, storing, processing, gathering

and compressing natural gas, such as fires, explosions, slips, landslides, blowouts, and well cratering; pipe and other equipment and

system failures; delays imposed by, or resulting from, compliance with regulatory requirements; formations with abnormal or unexpected

pressures; shortages of, or delays in, obtaining equipment and qualified personnel; adverse weather conditions, such as freeze offs of

wells and pipelines due to cold weather; issues related to compliance with environmental regulations; environmental hazards, such as natural

gas leaks, pipeline and tank ruptures, encountering naturally occurring radioactive materials, and unauthorized releases of toxic gases

or other pollutants into the environment. We also may face various risks or threats in the future to the operation and security of our

or third parties’ facilities and infrastructure, such as processing plants, compressor stations and pipelines. Any of these risks

could result in substantial losses due to personal injury and/or loss of life, severe damage to and destruction of property, equipment

and natural resources, pollution or other environmental damage, loss of hydrocarbons, disruptions to our operations, regulatory investigations

and penalties, suspension of our operations, repair and remediation costs, and loss of sensitive confidential information. Moreover, in

the event that one or more of these hazards occur, there can be no assurance that a response will be adequate to limit or reduce damage.

Although we maintain property insurance, there can be no assurance that such coverage will be adequate or will cover any particular incident

in the event of a catastrophe or significant disruption of our business, or that we will be able to obtain sufficient insurance coverage

in the future.

We have limited control over the activities

on properties we do not operate.

Presently Società Padana

Energia (“Padana”) is the operator of the Longanesi field under a Unitized Operating Agreement and other companies in the

future may operate some of the properties in which we have an interest. We may also enter into a future joint venture with respect to

our properties. Except for mutually agreed governance provisions in the Unitized Operating Agreement, we have limited ability to influence

or control the operation or future development of the Longanesi field and potential future non-operated properties including any properties

that may be operated shared control joint ventures where we may share control with third parties, including compliance with environmental,

safety and other regulations or the amount of capital expenditures that we are required to fund with respect to them. The failure of an

operator of our wells or joint venture participant to adequately perform operations, an operator’s breach of the applicable agreements

or an operator’s failure to act in ways that are in our best interest could reduce our production and revenues. Our dependence on

the operator and other working interest owners, including a joint venture participant, for these projects and our limited ability to influence

or control the operation and future development of these properties could materially adversely affect the realization of our targeted

returns on capital in drilling or acquisition activities and lead to unexpected future costs.

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Our drilling locations are scheduled out

over many years, making them susceptible to uncertainties that could materially alter the occurrence or timing of when they are drilled,

if at all.

Our management team has specifically

identified and scheduled certain well locations as an estimation of our future multi-year drilling activities on our existing acreage.

These well locations (prospects) represent a significant part of our business strategy. Our ability to drill and develop these locations

depends on a number of uncertainties, including natural gas prices; the availability and cost of capital; drilling and production costs;

the availability of drilling services and equipment; drilling results; topography; gathering system and pipeline transportation costs

and constraints; regulatory approvals; and other factors. Because of these uncertain factors, we do not know if the drilling locations

we have identified will ever be drilled or if we will be able to produce natural gas from these or any other drilling locations.

The amount and timing of actual future natural

gas production is difficult to predict and may vary significantly from our estimates, which may reduce our earnings.

Because the rate of production

from natural gas wells generally declines as reserves are depleted, our future success depends upon our ability to develop additional

reserves that are economic and our failure to do so may reduce our earnings. Our drilling and subsequent maintenance of wells can involve

significant risks, including those related to timing, cost overruns and operational efficiency, and these risks can be affected by the

availability of capital, leases, rigs, equipment and a qualified work force, as well as weather conditions, natural gas price volatility,

regulatory approvals, geology, equipment failure or accidents and other factors. Drilling for natural gas can be unprofitable, not only

due to dry wells, but also as a result of productive wells that perform below expectations or that do not produce sufficient revenues

to return a profit. Low natural gas prices may further limit the types of reserves that we can develop and produce economically.

Except to the extent that we

acquire additional properties containing proved reserves, conduct successful exploration and development activities or otherwise, our

proved reserves will decline as reserves are produced. Our future natural gas production, therefore, is highly dependent upon our level

of success in acquiring or finding additional reserves that are economically recoverable. We cannot be certain that we will be able to

find or acquire and develop additional reserves at an acceptable cost. Without continued successful development or acquisition activities,

together with efficient operation of existing wells, our reserves and production, together with associated revenues, will decline as a

result of our current reserves being depleted by production.

Unless we replace our reserves, our reserves

and production will naturally decline, which would adversely affect our business, financial condition and results of operations.

Unless we conduct successful

development or acquire properties containing proved reserves, our proved reserves will decline as those reserves are produced. Producing

natural gas reservoirs generally are characterized by declining production rates that vary depending upon reservoir characteristics and

other factors. Our natural gas reserves and production, and therefore our cash flows and income, are highly dependent on our success in

efficiently developing our current reserves and economically finding or acquiring additional recoverable reserves. We may not be able

to develop, find or acquire additional reserves to replace our current and future production at acceptable costs. If we are unable to

replace our current and future production, the value of our reserves will decrease, and our business, financial condition and results

of operations will be adversely affected.

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Our proved reserves are estimates that are

based on many assumptions that may prove to be inaccurate. Any significant change in these underlying assumptions will greatly affect

the quantities and present value of our reserves.

Reserve engineering is a subjective

process involving estimates of underground accumulations of natural gas and assumptions concerning future prices, production levels and

operating and development costs, some of which are beyond our control. These estimates and assumptions are inherently imprecise, and we

may adjust our estimates of proved reserves based on changes in these estimates or assumptions. As a result, estimated quantities of proved

reserves and projections of future production rates and the timing of development expenditures may prove to be inaccurate. Any significant

variance from our assumptions could greatly affect our estimates of reserves, the economically recoverable quantities of natural gas,

the classifications of reserves based on risk of recovery and estimates of future net cash flows. To the extent we experience a sustained

period of reduced commodity prices, there is a risk that a portion of our proved reserves could be deemed uneconomic and no longer be

classified as proved. Although we believe our estimates are reasonable, actual production, revenues and costs to develop reserves will

likely vary from our estimates and these variances could be material. Numerous changes over time to the assumptions on which our reserve

estimates are based, as described above, often result in the actual quantities of natural gas we ultimately recover being different from

our reserve estimates.

The standardized measure of discounted future

net cash flows from our proved reserves is not the same as the current market value of our estimated natural gas reserves.

You should not assume that

the standardized measure of discounted future net cash flows from our proved reserves is the current market value of our estimated natural

gas reserves. In accordance with SEC requirements, we based the discounted future net cash flows from our proved reserves on the twelve-month

unweighted arithmetic average of the first-day-of-the-month price for the preceding 12 months without giving effect to derivative

transactions. Actual future net cash flows from our reserves will be affected by factors such as the actual prices we receive for natural

gas, the amount, timing and cost of actual production and changes in governmental regulations or taxation. The timing of both our production

and our incurrence of expenses in connection with the development and production of natural gas properties will affect the timing and

amount of actual future net revenues from proved reserves, and thus their actual present value. In addition, the 10% discount factor we

use when calculating the standardized measure may not be the most appropriate discount factor based on interest rates in effect from time

to time and risks associated with our operations or the natural gas industry in general.

Natural gas prices are affected by a number

of factors beyond our control, including many of which that are unknown and cannot be anticipated, and we cannot predict with certainty

future potential movements in the price for these commodities.

Our primary business involves

the exploration, production and sale of natural gas. Consequently, our revenue, profitability, future rate of growth, liquidity and financial

position depend upon the market prices for natural gas in Italy.

The prices for natural gas

in Italy have historically been volatile and have been particularly volatile in recent years. We expect commodity price volatility

to continue or increase in the future due to rising macroeconomic uncertainty and geopolitical tensions.

Commodity prices are affected

by a number of factors beyond our control, which include:

● weather conditions and seasonal trends;

● global and regional supply of and demand for natural gas;

● new or continuing armed conflicts or hostilities, or acts of terrorism;

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● new and competing exploratory finds of natural gas;

● the effect of energy conservation efforts;

● the price, availability and consumer demand for alternative fuels;

● technological advances affecting energy consumption and production;

● the actions of the Organization of Petroleum Exporting Countries;

● the cost of exploring for, developing, producing and transporting natural gas;

● risks associated with drilling, completion and production operations; and

A prolonged

period of low natural gas prices may have an adverse effect on our revenue, profitability, future rate of growth, liquidity and financial

position.

Prolonged

low, and/or significant or extended declines in, natural gas prices may adversely affect our revenues, operating income, cash

flows, financial projections, and financial position, particularly if we are unable to control our development costs during periods of

lower natural gas prices. Declines in prices could also adversely affect our drilling activities and the amount of natural gas that we

can produce economically, which may result in our having to make significant downward adjustments to the value of our assets and could

cause us to incur non-cash impairment charges to earnings. Reductions in cash flows from lower commodity prices may require us to incur

debt or reduce our capital spending, which could reduce our production and our reserves, negatively affecting our future rate of growth.

A financial crisis or deterioration in general

economic, business or geopolitical conditions could materially adversely affect our operations and financial condition.

Concerns over global economic

conditions, stock market volatility, energy costs, geopolitical issues (including continued hostilities between Russia and Ukraine as

well as other conflicts, including in the Middle East), inflation and central bank interest rate increases in response thereto, the availability

and cost of credit, and slowing of global economic growth and fears of a recession have contributed and may continue to contribute to

increased economic uncertainty and diminished expectations for the global economy. Global economic conditions, geopolitical issues and

inflation have constrained global and domestic supply chains, which may in the future impact our ability to develop our reserves in accordance

with our drilling and completions schedule. Additionally, global economic conditions have a significant impact on commodity prices and

any stagnation or deterioration in global economic conditions could result in decreased demand and, thus, lower prices for natural gas.

Such uncertainty could also result in higher natural gas prices, which could potentially result in increased inflation worldwide and could

negatively impact demand for natural gas.

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Developments related to climate change may

expedite a transition away from the use of carbon-intensive sources for energy generation and products derived from certain fossil fuels,

which could have a material and adverse effect on us if we are not able to demonstrate that our products align with a low-carbon transition.

Governmental and regulatory

bodies, investors, consumers, industry participants and other stakeholders have been increasingly focused on combating the effects of

climate change. This focus, together with changes in consumer, industrial and commercial behavior, preferences and attitudes with respect

to the generation and consumption of energy, and the use of products manufactured with, or powered by, fossil fuels, has led to, and in

the long-term is anticipated to continue to result in, (i) the enactment of climate change-related regulations, policies and initiatives,

(ii) technological advances with respect to the generation, transmission, storage and consumption of energy, and (iii) increased

consumer, industrial and commercial demand for low-carbon energy sources and products manufactured with, or powered by, demonstrably low

carbon-intensive sources. This has in turn led to increased scrutiny over the carbon-intensity of various fossil fuels, including the

natural gas we intend to produce and sell. While the EU has identified natural gas as a critical bridging resource in its 2050 climate

neutrality pledge, there is no guarantee that perspective will be maintained and if we are not able to demonstrate that our products align

with a transition to a low-carbon economy, the demand and prices for our products could be negatively impacted depending on the pace of

such transition and potential future demands for low-carbon products. Such developments may also adversely impact, among other things,

the availability of third-party services and facilities that we rely on, which may increase our operational costs and adversely affect

our ability to successfully carry out our business strategy. Climate change-related developments may also impact the market prices of,

or our access to, raw materials such as energy and water and therefore result in increased costs to our business.

Further, there have been efforts

in recent years to influence the investment community, including investment advisors, insurance companies, and certain sovereign

wealth, pension and endowment funds and other groups, by promoting divestment of fossil fuel equities and pressuring lenders to limit

funding and insurance underwriters to limit coverages to companies engaged in the extraction of fossil fuel reserves. Financial institutions

may elect in the future to shift some or all of their investment into non-fossil fuel related sectors. There is also a risk that financial

institutions may be required to adopt policies that have the effect of reducing the funding provided to the fossil fuel sector. Certain

investment banks and asset managers based both domestically and internationally have announced that they are adopting climate change guidelines

for their banking and investing activities. Institutional lenders who provide financing to energy companies have also become more attentive

to sustainable lending practices, and some may elect not to provide traditional energy producers or companies that support such producers

with funding. Ultimately, the foregoing factors could make it more difficult to secure funding for exploration and production activities

or adversely impact the cost of capital for both us and our customers, and could thereby adversely affect the demand and price of our

securities. Limitation of investments in and financings for energy companies could also result in the restriction, delay or cancellation

of infrastructure projects and energy production activities.

Our operations have substantial capital

requirements, and we may not be able to obtain needed capital or financing on satisfactory terms, or at all.

Our business is capital intensive.

We make and expect to continue to make substantial capital expenditures for the development and acquisition of natural gas reserves, as

well as related infrastructure. If these projects are undertaken, they may not be completed on schedule, at the budgeted cost or at all.

To date, we have invested approximately and initial development of our properties. While we expect to be able to fund our future growth

primarily out of cash currently on AleAnna’s balance sheet, from cash flow from the Longanesi, Trava, and Gradizza developments,

and through recycling of cash flow from future developments, we have not generated any revenue from our principal business activities

to date and do not have available commitments from debt financing sources. While we are exploring Resource Backed Loan (“RBL”)

financing products with several financial institutions, there is no guarantee that such financing will be available to us. We believe

that the cash currently on AleAnna’s balance sheet is sufficient, at a minimum, to cover general and administrative expenses and

continue operating our revenue-producing assets through at least the end of the first quarter of 2026. Despite first production at Longanesi

being achieved in March 2025 and having adequate cash on hand to cover general and administrative expenses and maintain operations, we

may be required to curtail discretionary development efforts on Gradizza, Trava, renewable natural gas asset acquisitions, and other conventional

prospects. Lower-than-expected cash flow from or an interruption in operations of Longanesi, combined with delays in development of Gradizza,

Trava, renewable natural gas asset acquisitions, and other conventional prospects may lead to a deteriorated financial condition, erode

potential value due to delays in our discretionary developments, and adversely affect our results of operations.

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The actual amount and timing

of our future capital expenditures may differ materially from our estimates as a result of, among other things, natural gas prices, actual

drilling results, the availability of drilling rigs and other services and equipment, and regulatory, technological and competitive developments.

Our

cash flows from operations and access to capital are subject to a number of variables, including:

● our level of proved reserves and production;

● the level of hydrocarbons we are able to produce from existing wells;

● our access to, and the cost of accessing, end markets for our production;

● the prices at which our production is sold;

● our ability to acquire, locate and produce new reserves;

● the levels of our operating expenses; and

If

we are unable to obtain the capital necessary for our planned capital budget or our operations, we could be required to curtail our operations

and the development of our properties, which in turn could lead to a decline in our reserves and production, and could adversely

affect our business, results of operations and financial position.

Derivative transactions may limit our potential

gains and involve other risks.

To manage our exposure to price

risk, we may in the future enter into derivative arrangements, utilizing commodity derivatives with respect to a portion of our future

production. Such hedges are designed to lock in prices in order to limit volatility and increase the predictability of cash flow. These

transactions may be required to the extent we utilize RBL financing in the future and such limit our potential gains if natural gas prices

rise above the price established by the hedge, and we may be required to post cash collateral or letters of credit with our hedge counterparties

to the extent our liability under the derivative contract exceeds specified thresholds, which would negatively impact our liquidity. Derivative

transactions may expose us to the risk of financial loss in certain circumstances, including instances in which our production is less

than expected or an event materially impacts natural gas prices or the relationship between the hedged price index and the natural gas

sales price.

We cannot be certain that any

derivative transaction we may enter into will adequately protect us from declines in the prices of natural gas. Furthermore, where we

choose not to engage in derivative transactions in the future, we may be more adversely affected by changes in natural gas prices than

our competitors who engage in derivative transactions. Lower natural gas prices may also negatively impact our ability to enter into derivative

contracts at favorable prices.

Derivative transactions may

also expose us to a risk of financial loss if a counterparty fails to perform under a derivative contract or enters bankruptcy or encounters

some other similar proceeding or liquidity constraint. In this case, we may not be able to collect all or a significant portion of amounts

owed to us by the distressed entity or entities. During periods of falling commodity prices our hedge receivable positions increase, which

increases our exposure. If the creditworthiness of our counterparties deteriorates and results in their nonperformance, we could incur

a significant loss.

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Our business and prospects depend significantly

on our ability to build our brand and we may not succeed in continuing to establish, maintain, and strengthen our brand, and our brand

and reputation could be harmed by negative publicity regarding our company.

Our business and prospects

are dependent on our ability to develop, maintain, and strengthen our brand. Promoting and positioning our brand will depend significantly

on our ability to execute our business strategies and build market relationships. In addition, we expect that our ability to develop,

maintain, and strengthen our brand will also depend heavily on the success of our branding efforts. To promote our brand, we need to incur

increased expenses, such as the costs associated with attending trade conferences. Brand promotion activities may not yield increased

revenue, and even if they do, the increased revenue may not offset the expenses we incur in building and maintaining our brand and reputation.

If we fail to promote and maintain our brand successfully, or if we incur substantial expenses in an unsuccessful attempt to promote and

maintain our brand, we may fail to build a market presence and we may fail to be viewed as an attractive investment platform in which

case our business and financial condition may be adversely affected.

We also believe that the protection

of our trademark rights is an important factor in protecting our brand and maintaining goodwill. We may be unable to obtain trademark

protection for our technologies, logos, slogans and brands, and our existing trademark registrations and applications, and any trademarks

that may be used in the future, may not provide us with competitive advantages or distinguish us from those of our competitors. Further,

we may not timely or successfully register our trademarks. If we do not adequately protect our rights in our trademarks from infringement

and unauthorized use, any goodwill that we have developed in those trademarks could be lost or impaired, which could harm our brand and

our business.

Moreover, any negative publicity

relating to our employees, current or future partners, our technology, our natural gas, or customers who use our technology or natural

gas, or others associated with these parties may also tarnish our own reputation simply by association and may reduce the value of our

brand. Additionally, if safety or other incidents or defects in our natural gas pipeline occur or are perceived to have occurred, whether

or not such incidents or defects are our fault, we could be subject to adverse publicity, which could be particularly harmful to our business

given our limited operating history. Given the popularity of social media, any negative publicity about our products, whether true or

not, could quickly proliferate and harm customer and community perceptions and confidence in our brand. Other businesses, including our

competitors, may also be incentivized to fund negative campaigns against our company to damage our brand and reputation to further their

own purposes. Future customers of our products and services may have similar sensitivities and may be subject to similar public opinion

and perception risks. Damage to our brand and reputation may result in difficulty attracting and retaining investors, reduced demand for

our products and increased risk of losing market share to our competitors. Any efforts to restore the value of our brand and rebuild our

reputation may be costly and may not be successful, and our inability to develop and maintain a strong brand could have an adverse effect

on our business, prospects, financial condition, and operating results.

Cyber incidents targeting our digital work

environment or other technologies or energy infrastructure may adversely impact our operations.

The natural gas industry has

become increasingly dependent upon digital technologies, including information systems, infrastructure and cloud applications, and the

maintenance of our financial and other records has long been dependent upon such technologies. We may depend on this technology to record

and store data, estimate quantities of natural gas reserves, analyze and share operating data and communicate internally and externally.

Computers and mobile devices control nearly all of the natural gas distribution systems globally, which will be necessary to transport

our products to market.

Energy assets might be specific

targets of cyber or other security or physical threats, and the continuing armed conflict between Russia and Ukraine and associated economic

sanctions on Russia may have increased the likelihood of such threats. We can provide no assurance that we will not suffer such attacks

in the future. Deliberate attacks on, or unintentional events affecting, our digital work environment or other technologies and infrastructure,

the systems or infrastructure of third parties or the cloud could lead to corruption or loss of our proprietary data and potentially sensitive

data, delays in production or delivery of natural gas, difficulty in completing and settling transactions, challenges in maintaining our

books and records, communication interruptions, environmental damage, personal injury, property damage, other operational disruptions

and third-party liability. Further, as cyber incidents continue to evolve and cyber attackers become more sophisticated, we may be required

to expend additional resources to continue to modify or enhance our protective measures or to investigate and remediate any vulnerability

to cyber incidents. The cost to remedy an unintended dissemination of sensitive information or data may be significant. Furthermore, the

continuing and evolving threat of cyber-attacks has resulted in increased regulatory focus on prevention. To the extent we face increased

regulatory requirements, we may be required to expend significant additional resources to meet such requirements.

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The unavailability or high cost of additional

drilling rigs, completion services, equipment, supplies, personnel, and oilfield services could adversely affect our ability to execute

our exploration and development plans within our budget and on a timely basis.

The demand for qualified and

experienced field personnel to drill wells and conduct field operations, geologists, geophysicists, engineers, and other professionals

in the natural gas industry can fluctuate significantly, often in correlation with natural gas and oil prices, causing periodic shortages

or higher costs. We cannot predict whether these conditions will exist in the future and, if so, what their timing and duration will be.

Such shortages could delay or cause us to incur significant expenditures that are not provided for in our capital budget, which could

materially adversely affect our business, results of operations, cash flows and financial position.

The loss of key personnel could adversely

affect our ability to execute our strategic, operational and financial plans.

Our operations are dependent

upon key management and technical personnel, and one or more of these individuals could leave our employment. The unexpected loss of the

services of one or more of these individuals could have a detrimental effect on us. In addition, the success of our operations will depend,

in part, on our ability to identify, attract, develop and retain experienced personnel. There is competition within our industry for experienced

technical personnel and certain other professionals, which could increase the costs associated with identifying, attracting and retaining

such personnel. If we cannot identify, attract, develop and retain our technical and professional personnel or attract additional experienced

technical and professional personnel, our ability to compete in our industry could be harmed.

We will depend on state-owned midstream

providers for midstream services, and our failure to obtain and maintain access to the necessary infrastructure to successfully deliver

natural gas to market on acceptable terms may adversely affect our earnings, cash flows and results of operations.

Our delivery of natural gas

depends upon the availability, proximity and capacity of pipelines, other transportation facilities and gathering and facilities that

are state-owned. To the extent these services are delayed or unavailable, we would be unable to realize revenue from wells served by such

state-owned infrastructure until suitable arrangements are made to market our production. Access to midstream assets may be unavailable

due to market conditions, regulatory constraints or mechanical or other reasons. Further, changes in the Italian Transmission Operator’s

Network may have an adverse effect on us. In addition, due to regulatory and economic constraints, construction of new pipelines and building

of such infrastructure may occur more slowly. A lack of access to needed infrastructure, or an extended interruption of access to or service

from state-owned pipelines and facilities for any reason, including vandalism, terroristic acts, sabotage or cyber-attacks on such pipelines

and facilities or service interruptions due to gas quality, could result in adverse consequences to us, such as delays in producing and

selling our natural gas.

Unexpected increases in fees related to

transportation facilities and providers may negatively impact our financial position or projections.

A significant increase in transportation

fees and fuel prices may adversely affect our transportation costs and business. Transportation providers (rail and truck) in some circumstances

have limited ability to provide additional resources in times of peak demand. Moreover, the ability of our transportation providers to

maintain a staff of qualified personnel is critical to the success of our business. Regulatory requirements and an improvement in the

economy could require us to pay higher transportation fees as our transportation providers seek to pass on additional labor costs associated

with attracting and retaining personnel.

Risks Related to our Renewable Natural Gas

Business and the Renewable Natural Gas Industry

Failure to protect our intellectual property,

inability to enforce our intellectual property rights or loss of our intellectual property rights through costly litigation or administrative

proceedings, could adversely affect our ability to compete and our business.

Our success depends in large

part on our ability to protect proprietary intellectual property rights for commercially important trade secrets and know-how related

to our business including our proprietary seismic imaging and interpretation techniques and our renewable natural gas acquisition pipeline

and our ability to defend and enforce intellectual property rights and preserve confidentiality. We must also operate without infringing,

misappropriating, or violating the valid and enforceable patents and other intellectual property rights of third parties. We rely on various

intellectual property rights, including trade secrets, as well as confidentiality provisions and contractual arrangements, and other forms

of statutory protection to protect our proprietary rights. We will be able to protect our proprietary rights from unauthorized use by

third parties only to the extent that our proprietary trade secrets, know-how, and technologies are covered by valid and enforceable patents

or are effectively maintained as trade secrets. If we do not protect and enforce our intellectual property rights adequately and successfully,

our competitive position may suffer, which could have a material adverse effect on our business, prospects, financial condition, and operating

results.

33

Our strategic success and financial results

depend on our ability to identify, acquire, develop and operate renewable natural gas plants.

Our renewable natural gas

business strategy includes growth primarily through the acquisition and expansion of existing renewable natural gas plants. In particular,

we intend to develop and grow our renewable natural gas business through the acquisition of operational anaerobic digesters and their

conversion to biomethane plants. This strategy depends on our ability to successfully identify and evaluate acquisition opportunities

and complete acquisitions on favorable terms. However, we cannot assure you that we will be able to successfully identify new opportunities

or consummate the acquisition of existing renewable natural gas plants, on favorable terms or at all. In

addition, we will compete with other companies and private equity sponsors for these opportunities, which may increase our costs or cause

us to refrain from making acquisitions at all. If we are unable to successfully identify and consummate future project opportunities

or acquisitions of existing plants it will impede our ability to execute our growth strategy.

Our

ability to acquire, develop and operate renewable natural gas plants, is subject to various risks, including:

34

Any

of these factors could prevent us from acquiring, developing, or operating plants, or otherwise adversely affect our business, financial

condition and results of operations.

Acquiring

existing plants involves numerous risks.

The

acquisition of existing renewable natural gas plants involves numerous risks, many of which may be indiscoverable through the due diligence

process, including exposure to previously existing liabilities and unanticipated costs associated with the pre-acquisition period; difficulty

in integrating the acquired plants into our existing business; and, if the plants are in new markets, the risks of entering markets where

we have limited experience, less knowledge of differences in market terms for gas rights agreements and off-take arrangements. While

we perform due diligence on prospective acquisitions, we may not be able to discover all potential operational deficiencies in such plants.

A failure to achieve the financial returns we expect when we acquire renewable natural gas plants could have a material adverse effect

on our ability to implement our growth strategy and, ultimately, our business, financial condition, and results of operations. Risks

related to acquiring existing plants, include:

● the purchase price we pay could significantly deplete our cash reserves;

35

Revenue

from any renewable natural gas plants we complete may be adversely affected if there is a decline in public acceptance or support of

renewable energy, or regulatory agencies, local communities, or other third parties delay, prevent, or increase the cost of constructing

and operating our plants.

Certain

persons, associations and groups could oppose renewable energy plants in general or our plants specifically, citing, for example, misuse

of water resources, landscape degradation, land use, food scarcity or price increase and harm to the environment. Moreover, regulation

may restrict the development of renewable energy plants in certain areas. Biogas production activities (both conventional natural gas

and renewable natural gas) are subject to several environmental laws and regulations. The main environmental legislation governing environmental

matters for our renewable natural gas developments is the Consolidated Environmental Act issued by Legislative Decree 152/2006.

We

are also subject to authorization and permitting procedures which are outlined in Legislative Decree No. 28/2011, which offers three

main pathways to permitting:

2. Simplified Authorization Procedure (S.A.P.): Applicable to:

● New plants with a production capacity under 500 standard cubic meters/hour.

● Converting existing power plants to biomethane production.

● Expanding existing renewable natural gas plants within certain limits.

3. Sole Authorization (S.A.): Required for projects outside the scope of S.A.P.

For

S.A., applications are submitted to regional authorities, followed by a service conference involving relevant public bodies. The process

typically concludes within 90 days, unless extended for assessments or document reviews. Under S.A.P., applications go to municipalities,

with a decision required within 30 days; otherwise, approval is automatic. Recent legislative updates, like Law No. 95 of

July 26, 2023, simplify authorization for biomethane projects, focusing on plants up to 500 smc/h, to facilitate faster connection

to the national grid. These changes aim to streamline renewable natural gas development across Italy while ensuring environmental compliance.

Thus, in order to develop a

renewable energy project, we are typically required to obtain, among other things, environmental impact permits or other authorizations

and building permits, which in turn require environmental impact studies to be undertaken and public hearings and comment periods to be

held during which any person, association or group may oppose a project. Any such opposition may be taken into account by government officials

responsible for granting the relevant permits, which could result in the permits being delayed or not being granted or being granted solely

on the condition that we carry out certain corrective measures to the proposed project. Opposition to our plants’ requests for permits

or successful challenges or appeals to permits issued for our plants could adversely affect our operating plans.

As a result, we cannot guarantee

that the renewable energy plants we currently plan to develop or, to the extent applicable, are developing, will ultimately be authorized

or accepted by the local authorities or the local population. For example, the local population could oppose the construction of a renewable

energy plant or infrastructure at the local government level, which could in turn lead to the imposition of more restrictive requirements.

This type of negative response may lead to legal, public relations or other challenges that could impede our ability to meet our construction

targets, achieve commercial operations for a project on schedule, address the changing needs of our plants over time or generate revenues.

If a significant portion of

the local population were to mobilize against a renewable energy plant, it may become difficult, or impossible, for us to obtain or retain

the required building permits and authorizations. Moreover, such challenges could result in the cancellation or modification of existing

authorizations including, adoption of additional mitigation requirements or even, in extreme cases, the dismantling of existing renewable

energy plants.

36

Authorization for the use,

construction, and operation of systems and associated transmission facilities on state and local lands will also require the assessment

and evaluation of private rights-of-way, and other easements; environmental, agricultural, cultural, recreational, and aesthetic impacts;

and the likely mitigation of adverse effects to these and other resources and uses. The inability to obtain the required permits and other

state and local approvals, and any excessive delays in obtaining such permits and approvals due, for example, to litigation or third-party

appeals, could potentially prevent us from successfully constructing and operating such plants in a timely manner and could result in

the potential forfeiture of any deposit we have made with respect to a given project. Moreover, project approvals subject to project modifications

and conditions, including mitigation requirements and costs, could affect the financial success of a given project. Changing regulatory

requirements and the discovery of unknown site conditions could also adversely affect the financial success of a given project.

A decrease in acceptance of

renewable energy plants by local populations, an increase in the number of legal challenges, or an unfavorable outcome of such legal challenges

could adversely affect our business, financial condition and results of operations. We may also be subject to labor unavailability due

to multiple simultaneous plants in a geographic region. If we are unable to grow and manage the capacity that we expect from our plants

in our anticipated timeframes, it could adversely affect our business, financial condition and results of operations.

We may not be fully reimbursed for a portion

of our renewable natural gas construction costs or may only receive payment on a delayed basis.

Under a recently implemented

Italian renewable natural gas subsidy regime, we expect to be reimbursed for a portion of our capital expenditures related to our renewable

natural gas development facilities. Such capital expenditure reimbursements are expected to reduce the amount of equity capital required

as we grow our renewable natural gas asset portfolio. We expect to continue incurring significant acquisition and construction costs related

to our renewable natural gas business. If policy is altered and such capital expenditure reimbursement subsidies are not available

to us, if the timing of such reimbursements is delayed beyond our expectations, or if such expenditures are not reimbursable as we expect,

it could significantly affect our cash flows and our development plan.

A prolonged environment of reduced demand

for renewable natural gas or renewable electricity could have a material adverse effect on our long-term business prospects, financial

condition and results of operations.

Long-term renewable natural

gas and renewable electricity prices may fluctuate substantially due to factors outside of our control. The price of electricity can vary

significantly for many reasons.

Demand can vary significantly

for many reasons, including increases and decreases in generation capacity in our markets; changes in power transmission or fuel transportation

capacity constraints or inefficiencies; power supply disruptions; weather conditions; seasonal fluctuations; changes in the demand for

power or in patterns of power usage, including the potential development of demand-side management tools and practices; development of

new fuels or new technologies for the production of power; and governmental regulations. Further, the amount of power consumed by the

electric utility industry is affected primarily by the overall demand for electricity, environmental and other governmental regulations

and the price and availability of fuels such as nuclear, coal, natural gas and oil, as well as sources of renewable energy. Slow growth

or a long-term reduction in overall demand for energy could have a material adverse effect on our business strategy and could, in turn,

have a material adverse effect on our business, financial condition and results of operations.

37

A policy revision with respect to the Italian

government sponsored renewable natural gas floor price and renewable natural gas capital expenditure reimbursements could have a material

adverse effect on our long-term business prospects, financial condition and results of operations.

A decline in prices for certain

fuels or reduced Italian governmental incentives for renewable energy sources, or renewable natural gas specifically, could also make

renewable natural gas less cost-competitive on an overall basis. If the price of alternative energy sources falls, including crude oil,

any revenues that we generate from renewable natural gas could decline and we may be unable to produce products that are a commercially

viable alternative to alternative energy sources. Further, throughout the central and southern EU (but primarily focused in Italy and

Germany), member states’ interest in creating new sources of renewable energy has supported the construction of nearly 10,000 AD’s

over the past 15 years. However, the Italian government’s financial incentives and subsidies supporting these activities are

set to expire in January 2025 absent additional government action, and are expected to be replaced by attractive biomethane incentives.

Such incentives are designed to bring biomethane into the national pipeline transmission system in order to deliver the gas to higher

efficiency, utility-scale, natural gas power generation stations. In order to continue biogas operations, the farms are forced to seek

a new use for the product, which will be dominated by conversion to biomethane. To support this conversion, the Italian government has

implemented a government-backed biomethane floor price through the end of 2039 of €124 per MWh, equivalent to $37.60 per (103ft3).

If pricing of alternative energy sources becomes more favorable or the Italian government revises its energy policy to suspend or halt

financial support of renewable natural gas, our business, financial condition and results of operations will be adversely affected.

We will face competition on the prices we

receive for our renewable electricity and for rights to manage or develop renewable natural gas plants.

We will face competition from

both conventional and renewable energy companies in connection with the prices that we can obtain for the renewable electricity we sell

during the interim period before we complete the conversion of existing plants from electricity generation to renewable natural gas production

and that we produce and sell into energy markets at market prices. The prices that these energy companies can offer are dependent on a

variety of factors, including their fuel sources, transmission costs, capacity factor, technological advances and their operations and

management. If these companies are able to offer their energy at lower prices, this will reduce the prices we are able to obtain in these

markets, which could have a material adverse effect on our results of operations. Our competitors may also offer energy solutions at prices

below cost, devote significant resources to competing with us or attempt to recruit our key personnel, any of which could improve their

competitive positions. In addition, the technologies that we use may be rendered obsolete or uneconomic by technological advances, more

efficient and cost-effective processes or entirely different approaches developed by one or more of our competitors or others. Moreover,

if the demand for renewable energy increases, new companies may enter the market, and the influx of added competition could pose an increased

risk to us.

In the renewable natural gas

industry, we believe our primary competitors will be other renewable natural gas companies with existing plants and farm owners that either

operate their own renewable natural gas plants or may do so in the future. Increased competition for such plants, equipment, and suppliers,

may increase the price we pay for the acquisition costs for existing plants or the amount we have to pay farm owners in the form of equity

interests or feedstock supply contracts, which may have a material adverse effect on our results of operations. We may also find ourselves

competing more frequently with farm owners to the extent they decide to develop their own renewable natural gas plants, which would also

reduce the number of opportunities for us to develop new renewable natural gas plants. While we anticipate receiving the subsidized floor

price for our renewable natural gas, we may also compete with other renewable natural gas developers for production off-take agreements

with existing and potential buyers of renewable natural gas.

Our renewable energy plants may not produce

expected levels of output, and the amount of renewable natural gas actually produced at each of our plants will vary over time and, when

a farm closes, eventually decline.

Farms contain organic material

Source: SEC EDGAR (public domain) · 10-K for the period ended 2024-12-31, filed 2025-03-31 · accession 0001213900-25-026222

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