Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

EON Resources Inc. EONR US Equity

Energy · CIK 1842556 · FY ends Dec 31
$0.52
-0.00 (-0.10%)
USD · as of 2026-08-28 · marketstack

EON Resources Inc. (NYSE: EONR), an SEC filer in Crude Petroleum & Natural Gas, closed at $0.52, -0.1%, on 2026-08-28, with a market cap of $26M and a net margin of -41.9%. Institutional ownership, earnings history and filed financials are on the tabs below.

EONR · 10-K · period ended 2022-12-31

← all EONR documents
filed 2023-03-31 · 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.

blocks 1600 of 4,010390k characters rendered

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

☒ANNUAL REPORT PURSUANT TO SECTION 13

OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31,

2022

☐TRANSITION REPORT PURSUANT TO SECTION

13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from

to

HNR ACQUISITION CORP

(Exact name of registrant as specified in its

charter)

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including

area code: (619)500-7747

Not Applicable

(Former name or former address, if changed

since last report)

Securities registered pursuant to Section 12(b)

of the Act:

Title of Each Class: Trading Symbol: Name of Each Exchange on Which Registered:

Common Stock, par value $0.0001 per share HNRA NYSE American LLC

Securities registered pursuant to Section 12(g)

of the Act: None

Indicate by check mark if the registrant is a

well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not

required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding

12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing

requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.

See definition of “large accelerated filer,” “accelerated filer, “smaller reporting company” and “emerging

growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared

or issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error

corrections are restatements that require a recovery analysis of incentive-based compensation received by any of the registrant’s

executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐

The Registrant’s Units began trading on

the NYSE American on February 11, 2022 (separate trading of the Registrant’s common stock and warrants underlying such Units commenced

trading separately on the NYSE American on April 4, 2022, and the Units ceased trading on April 4, 2022). As of June 30, 2021, the last

business day of the Registrant’ most recently completed second fiscal quarter, the Registrant’s common stock was not publicly

traded. Accordingly, there was no market value for the Registrant’s common stock on such date.

As of March 27, 2023, 11,631,250 shares of common stock, par value

$0.0001 per share, were issued and outstanding.

TABLE OF CONTENTS

PAGE

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS iii

PART I 1

Item 1 Business 1

Item 1.A. Risk Factors 23

Item 1.B. Unresolved Staff Comments 50

Item 2. Properties 50

Item 3. Legal Proceedings 50

Item 4. Mine Safety Disclosures 50

Item 6. [Reserved] 52

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 56

Item 8. Financial Statements and Supplementary Data 56

Item 9A. Controls and Procedures 56

Item 9B. Other Information. 57

Item 9C. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections. 57

PART III 58

Item 10. Directors, Executive Officers and Corporate Governance 58

Item 11. Executive Compensation 65

Item 14. Principal Accountant Fees and Services 69

Item 15. Exhibits and Financial Statement Schedules 70

i

CERTAIN TERMS

Unless otherwise stated in this Annual Form 10-K (this “Report”),

or the context otherwise requires, references to:

● “common stock” is to our common stock;

● “management” or our “management team” are to our officers and directors;

● “Sponsor” refers to HNRAC Sponsors, LLC, a Delaware limited liability company;

● “HNR,” “we,” “us,” “company” or “our company” are to HNR Acquisition Corp.

ii

CAUTIONARY NOTE REGARDING

FORWARD-LOOKING STATEMENTS

Some statements contained in this Report may

constitute “forward-looking statements” for purposes of United States federal securities laws. Our forward-looking statements

include, but are not limited to, statements regarding our or our management team’s expectations, hopes, beliefs, intentions or

strategies regarding the future. In addition, any statements that refer to projections, forecasts or other characterizations of future

events or circumstances, including any underlying assumptions, are forward-looking statements. The words “anticipate,”

“believe,” “continue,” “could,” “estimate,” “expect,” “intends,”

“may,” “might,” “plan,” “possible,” “potential,” “predict,” “project,”

“should,” “would” and similar expressions may identify forward-looking statements, but the absence of these

words does not mean that a statement is not forward-looking. Forward-looking statements in this report may include, for example,

statements about:

● our ability to select an appropriate target business or businesses;

● our ability to complete our initial business combination;

● our pool of prospective target businesses;

● our public securities’ potential liquidity and trading;

● the lack of a market for our securities;

● the trust account not being subject to claims of third parties; or

● our financial performance following our Initial Public Offering.

The forward-looking statements contained

in this Report are based on our current expectations and beliefs concerning future developments and their potential effects on us. There

can be no assurance that future developments affecting us will be those that we have anticipated. These forward-looking statements

involve a number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual results or

performance to be materially different from those expressed or implied by these forward-looking statements. These risks and uncertainties

include, but are not limited to, those factors described under the heading “Risk Factors.” Should one or more of these

risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from

those projected in these forward-looking statements. We undertake no obligation to update or revise any forward-looking statements,

whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws. These

risks and others described under “Risk Factors” may not be exhaustive.

By their nature, forward-looking statements involve

risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. We caution

you that forward-looking statements are not guarantees of future performance and that our actual results of operations, financial condition

and liquidity, and developments in the industry in which we operate may differ materially from those made in or suggested by the forward-looking

statements contained in this Amendment. In addition, even if our results or operations, financial condition and liquidity, and developments

in the industry in which we operate are consistent with the forward-looking statements contained in this Report, those results or developments

may not be indicative of results or developments in subsequent periods.

iii

PART I

ITEM 1. BUSINESS

Overview of Initial Public Offering

We are a blank check company incorporated on

December 9, 2020 as a Delaware corporation and formed for the purpose of effecting a merger, capital stock exchange, asset acquisition,

stock purchase, reorganization or similar business combination with one or more businesses.

The registration statement for the Company’s Initial Public Offering

was declared effective on February 10, 2022 (the “Effective Date”). On February 15, 2022, we consummated the Initial

Public Offering of 7,500,000 units (the “Units” and, with respect to the common stock included in the Units sold,

the “Public Shares”), at $10.00 per Unit, generating proceeds of $75,000,000. Additionally, the underwriter fully exercised

its option to purchase 1,125,000 additional Units, for which we received cash proceeds of $11,250,000. Simultaneously with the

closing of the Initial Public Offering, we consummated the sale of 505,000 units (the “Private Placement Units”)

at a price of $10.00 per unit generating proceeds of $5,050,000 in a private placement to HNRAC Sponsors, LLC, our sponsor (the

“Sponsor”) and EF Hutton (formerly Kingswood Capital Markets) (“EF Hutton”). Our management has broad discretion

with respect to the specific application of the net proceeds of the Initial Public Offering and the Private Placement Units, although

substantially all of the net proceeds are intended to be generally applied toward consummating the Purchase. On April 4, 2022, the

Units separated into common stock and warrants, and ceased trading. On April 4, 2022, the common stock and warrants commenced

trading on the NYSE American.

Transaction costs amounted to $4,793,698 comprised

of $1,725,000 of underwriting discount, $2,587,500 of deferred underwriting fee, and $481,198 of other offering costs. In addition,

$1,368,050 of cash from the Initial Public Offering was held outside of the trust account and is available for working capital purposes.

White Lion Common Stock Purchase Agreement

and Registration Rights Agreement

On October 17, 2022, the Company entered into

a common stock purchase agreement (the “Common Stock Purchase Agreement”) and a related registration rights agreement (the

“White Lion RRA”) with White Lion Capital, LLC, a Nevada limited liability company (“White Lion”). Pursuant to

the Common Stock Purchase Agreement, the Company has the right, but not the obligation to require White Lion to purchase, from time to

time, up to $150,000,000 in aggregate gross purchase price of newly issued shares of the Company’s common stock, par value $0.0001

per share, subject to certain limitations and conditions set forth in the Common Stock Purchase Agreement. Capitalized terms used but

not otherwise defined herein shall have the meaning given to such terms by the Common Stock Purchase Agreement.

Subject to the satisfaction

of certain customary conditions including, without limitation, the effectiveness of a registration statement registering the shares issuable

pursuant to the Common Stock Purchase Agreement, the Company’s right to sell shares to White Lion will commence on the effective

date of the registration statement and extend until December 31, 2025. During such term, subject to the terms and conditions of the Common

Stock Purchase Agreement, the Company may notify White Lion when the Company exercises its right to sell shares (the effective date of

such notice, a “Notice Date”). The number of shares sold pursuant to any such notice may not exceed (i) the lower of

(a) $2,000,000 and (b) the dollar amount equal to the product of (1) the Effective Daily Trading Volume (2) the closing price of Common

Stock on the Effective Date (3) 400% and (4) 30%, divided by the closing price of common stock on NYSE American preceding the Notice Date

and (ii) a number of shares of common stock equal to the Average Daily Trading Volume multiplied by the Percentage Limit.

1

The purchase price to

be paid by White Lion for any such shares will equal 96% of the lowest daily volume-weighted average price of common stock during a period

of two consecutive trading days following the applicable Notice Date.

The Company will have

the right to terminate the Common Stock Purchase Agreement at any time after Commencement, at no cost or penalty, upon three trading days’

prior written notice. Additionally, White Lion will have the right to terminate the Common Stock Purchase Agreement upon three days’

prior written notice to the Company if (i) there is a Fundamental Transaction, (ii) the Company is in breach or default in any material

respect of the White Lion RRA, (iii) there is a lapse of the effectiveness, or unavailability of, the Registration Statement for a period

of 45 consecutive trading days or for more than an aggregate of 90 trading days in any 365-day period, (iv) the suspension of trading

of the common stock for a period of five consecutive trading days, (v) the material breach of the Common Stock Purchase Agreement by the

Company, which breach is not cured within the applicable cure period or (vi) a Material Adverse Effect has occurred and is continuing.

No termination of the Common Stock Purchase Agreement will affect the registration rights provisions contained in the White Lion RRA.

In consideration for

the commitments of White Lion, as described above, the Company has agreed that it will issue to White Lion shares of Common Stock having

a value of $1,500,000 based on the volume-weighted average price of the common stock on a date which is the earlier to occur of (i) two

Trading Days prior to the filing of the registration statement it will file pursuant to the White Lion RRA and (ii) after the closing

of any business combination agreement, the Trading Day prior to the Investor sending a written request to the Company for such commitment

shares, and to include such shares in the registration statement it will file pursuant to the White Lion RRA.

Registration Rights

Agreement (White Lion)

Concurrently with the

execution of the Common Stock Purchase Agreement, the Company entered into the White Lion RRA with the White Lion in which the Company

has agreed to register the shares of common stock purchased by White Lion with the SEC for resale within 30 days of the consummation of

a business combination. The White Lion RRA also contains usual and customary damages provisions for failure to file and failure to have

the registration statement declared effective by the SEC within the time periods specified.

The Common Stock Purchase Agreement and the White

Lion RRA contain customary representations, warranties, conditions and indemnification obligations of the parties. The representations,

warranties and covenants contained in such agreements were made only for purposes of such agreements and as of specific dates, were solely

for the benefit of the parties to such agreements and may be subject to limitations agreed upon by the contracting parties.

2

Membership Interest Purchase Agreement and

Related Agreements

On December 27, 2022, the “Company

entered into a membership interest purchase agreement (the “MIPA”) with CIC Pogo LP, a Delaware limited partnership

(“CIC”), DenCo Resources, LLC, a Texas limited liability company (“DenCo”), Pogo Resources Management,

LLC, a Texas limited liability company (“Pogo Management”), 4400 Holdings, LLC, a Texas limited liability company (“4400”

and, together with CIC, DenCo and Pogo Management, collectively, “Seller” and each a “Seller”),

and, solely with respect to Section 7.20 of the MIPA, the Sponsor.

Pursuant to the MIPA, and subject to the terms,

provisions, and conditions set forth therein, at the closing of the transactions contemplated by the MIPA (the “Closing”),

Seller will sell, assign, and convey to the Company, and the Company will purchase and accept from Seller, effective as of the Effective

Time, one hundred percent (100%) of the outstanding membership interests (the “Target Interests”) of Pogo Resources,

LLC, a Texas limited liability company (“Pogo” or the “Target”). As used herein, the “Effective

Time” means 12:01 a.m. on the first day of the calendar month that is four (4) months prior to the calendar

month of the Closing Date.

The purchase price (the “Base Purchase

Price”) for the Target Interests will be (a) cash in the amount of $100,000,000 in immediately available funds (the “Cash

Consideration”); provided, that up to $15,000,000 of the Cash Consideration may be payable through a promissory note to Seller

(the “SellerPromissory Note”) and (b) 2,000,000 shares of the Company’s common stock, par value

$0.0001, valued at $10.00 per share (the “Share Consideration”); provided, that, at Closing, 500,000 shares of

Share Consideration (the “Escrowed Share Consideration”) will be placed in escrow for the benefit of the Company. The

Base Purchase Price is subject to adjustment in accordance with the MIPA.

Conditions to Closing

The obligation of Seller to consummate the transactions

contemplated by the MIPA are subject, at the option of Seller, to the satisfaction on or prior to Closing of certain conditions, including:

(i) the accuracy of certain representations and warranties of the Company, except for such breaches, if any, as would not have a

material adverse effect; (ii) the performance and observance of all covenants and agreements to be performed or performed by the

Company, except for such covenants and agreements for which the nonperformance or nonobservance does not or would not be reasonably expected

to have a material adverse effect; (iii) no proceeding by a third party (including any governmental body) seeking to restrain, enjoin,

or otherwise prohibit the consummation of the transactions contemplated by the MIPA will be pending before any governmental body or have

resulted in an injunction, order, or award that grants such relief; (iv) execution and delivery of certain agreements, including

the registration rights agreement and the board observer agreement, by the Company; (v) the aggregate amount of all valid title

defects asserted by the Company do not exceed an amount equal to 20% of the Base Purchase Price; (vi) the Company will be ready,

willing, and able to pay the Cash Consideration to Seller (with at least $85,000,000 payable in cash and no more than $15,000,000 subject

to payment through the terms of the Seller Promissory Note) and issue the Share Consideration to Seller; (vii) the Share Consideration

will have been approved for listing on the NYSE American, Nasdaq or another nationally recognized securities exchange listing mutually

agreed by the Parties, subject only to official notice of issuance thereof; (viii) any waiting period applicable to the transactions

contemplated by the MIPA under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended, and the rules and

regulations promulgated thereunder (the “HSR Act”) will have been terminated or have expired; and (ix) the transactions

contemplated by the MIPA will have been approved by the Company’s stockholders at a special meeting.

3

The obligations of the Company to consummate the

transactions contemplated by the MIPA are subject, at the option of the Company, to the satisfaction on or prior to Closing of certain

conditions, including: (i) the accuracy of certain representations and warranties of Seller, except for such breaches, if any, as

would not have a material adverse effect; (ii) the performance and observance of all covenants and agreements to be performed or

performed by Seller in all material aspects; (iii) no proceeding by a third party (including any governmental body) seeking to restrain,

enjoin, or otherwise prohibit the consummation of the transactions contemplated by the MIPA will be pending before any governmental body

or have resulted in an injunction, order, or award that grants such relief, with certain exceptions; (iv) execution and delivery

of certain transaction documents and financial statements by Seller; (v) any waiting period applicable to the transactions contemplated

by the MIPA under the HSR Act will have been terminated or shall have expired; (vi) the transactions contemplated by the MIPA will

have been approved by the Company’s stockholders at a special meeting; (vii) the Minimum Cash Amount plus the principal amount

of the Seller Promissory Note will equal a total amount of $100,000,000; (viii) the Company will not have redeemed shares of the

Company’s common stock in an amount that would cause the Company to have less than $5,000,001 of net tangible assets; (ix) No

material adverse effect will have occurred between the date of the MIPA and the date of closing (the “Closing Date”) with

respect to the Target; (x) the aggregate amount of all valid title defects will not exceed an amount equal to 20% of the Base Purchase

Price; and (xi) the Company’s common stock will have listed, and will have been approved for continued listing, on the NYSE

American, Nasdaq or another nationally recognized securities exchange mutually agreed by the Parties.

Representations, Warranties and Covenants

The MIPA contains customary representations,

warranties and covenants of the Company, Target and Seller.

Termination

The MIPA may be terminated (i) at any time

prior to Closing by the mutual prior written consent of Seller and the Company; (ii) by Seller or the Company if Closing has not

occurred on or before March 31, 2023 (the “Outside Date”); (iii) by the Company, if all conditions to Seller’s

obligation to proceed with Closing have been satisfied or waived by the Company but Seller has refused to close; (iv) by Seller or

the Company if, after the final adjournment of the special meeting of the Company’s stockholders at which a vote of the Company’s

stockholders has been taken in accordance with the MIPA, the Company’s stockholder approval has not been obtained; (v) by Seller,

if (1) the Closing has not occurred on or before February 14, 2023 and Sponsor has not effected the extension of time allowed

for the SPAC (the “SPAC Extension”) to consummate a purchase (on February 8, 2023, the Company effected a SPAC

Extension of 3 months until May 15, 2023); (2) the Company has not obtained aggregate binding commitments of at least $60,000,000.00

in the form of debt, equity or other additional sources of capital from reputable lenders or financing providers, and in a form reasonably

satisfactory to Seller and presented copies of such commitments to Seller on or before December 31, 2022; or (3) the Company

delivers a notice with respect to the determination that the minimum cash amount will not be satisfied; (vi) by either party if a

breach of any representation or warranty or failure to perform any covenant or agreement on the part of the other party set forth in the

MIPA will have occurred that would cause any of the conditions to closing to not to be satisfied, and is incapable of being cured by the

Outside Date or, if curable, is not cured by the breaching party within thirty (30) days of receipt by the breaching party of written

notice of such breach or failure (or, if the Outside Date is less than thirty (30) days from the date of receipt of such notice,

by the Outside Date); or (vii) by Seller, if all conditions to the Company’s obligation to proceed with Closing have been satisfied

or waived by Seller (other than those conditions that, by their nature, are to be satisfied at Closing) but the Company has refused to

close.

If the MIPA is validly terminated, the transactions

contemplated therein will become void and of no further force or effect without any further action of or liability to indemnitees (absent

fraud, or any willful and material breach of the MIPA by a party hereto), and following such termination, Seller will be free immediately

to enjoy all rights of ownership of the Target Interests and to sell, transfer, encumber, or otherwise dispose of the Target Interests

to any Person without any restriction under this Agreement.

4

SPAC Stockholder Support Agreement

Concurrently with the execution of the MIPA, the

Company entered into a SPAC Stockholder Support Agreement with certain of the holders of the Company’s common stock and warrants

(each, a “SPAC Stockholder”), pursuant to which, among other things, and for no consideration payable to any SPAC Stockholder,

(i) each SPAC Stockholder agrees not to, exercise redemption rights or otherwise elect to redeem, tender or submit for redemption any

securities pursuant to or in connection with the transactions contemplated by the MIPA, and waives any redemption rights; (ii) agrees

unconditionally and irrevocably to vote in favor of the transactions contemplated by the MIPA at a special meeting of the Company’s

stockholders and in favor of any other proposals set forth in the proxy statement filed by the Company with the Securities and Exchange

Commission (the “SEC”) relating to the transactions contemplated by the MIPA, and against any transaction, proposal, agreement

or action made in competition or inconsistent with the transactions or matters contemplated by the MIPA.

Seller Promissory Note

To the extent the minimum cash amount is less

than $100,000,000, the Seller may issue a Promissory Note to, and payable by the Company, in an amount equal to the lesser of (i) the

difference between $100,000,000 and the minimum cash amount and (ii) $15,000,000, providing for a maturity date that will be six (6) months

from the Closing Date, bearing an interest rate equal to the greater of 12% per annum and the highest interest rate applicable to the

Company financing, and with no penalty for prepayment; provided, that if the Seller Promissory Note is not repaid in full on or prior

to its stated maturity date, the Company will owe interest equal to the lesser of 18% per annum and the highest amount permissible under

law, compounded monthly.

Until the obligations under the Seller Promissory

Note are repaid in full, the Company (1) shall conduct the business of Pogo and its Subsidiaries in the ordinary course, consistent with

past practice during the nine (9) months prior to the closing the transactions contemplated by the MIPA; (2) will not (i) transfer, sell,

hypothecate, encumber, dispose of any material assets of Target or its subsidiaries unless, following such transfer or sale of assets

the proceeds received by the Company or Target are used to repay 100% of the obligations owed under the Seller Promissory Note or (ii)

acquire any material assets outside of the ordinary course of business; (3) use any proceeds the Company, Target or any of their respective

subsidiaries raised in connection with the issuance of any equity or debt securities to repay (whether full or in part) the accrued and

outstanding obligations under the Seller Promissory Note.

Registration Rights Agreement

At Closing, the Company and the Seller will enter

into a Registration Rights Agreement (the “Registration Rights Agreement”), pursuant to which the Company has agreed to provide

Seller with certain registration rights with respect to the Share Consideration, as defined in the MIPA, including filing with the SEC

an initial Registration Statement on Form S-1 covering the resale by the Seller of the Share Consideration so as to permit their

resale under Rule 415 under the Securities Act, no later than thirty (30) days following the Closing, use its commercially reasonable

efforts to have the initial Registration Statement declared effective by the SEC as soon as reasonably practicable following the filing

thereof with the SEC and use commercially reasonable efforts to convert the Form S-1 (and any subsequent Registration Statement)

to a shelf registration statement on Form S-3 as promptly as practicable after the Company is eligible to use a Form S-3 Shelf.

In certain circumstances, the Seller can demand

the Company’s assistance with underwritten offerings, and the Seller will be entitled to certain piggyback registration rights.

Extension

On February 5, 2023, the Company received a notice

from Sponsor, informing the Company of its intention to extend the period of time the Company will have to consummate its initial business

combination by 3 months from February 15, 2023 to May 15, 2023.

On February 8, 2023, in accordance with the Company’s

amended and restated certificate of incorporation, the Company effected the extension after the Sponsor’s designee timely deposited

$862,500 into the Company’s trust account in connection with the extension. The extension was the first of up to two three-month

extensions permitted under the Company’s amended and restated certificate of incorporation.

5

Our Management Team

We will seek to capitalize on the extensive experience

of each of the members of our management team who have more than 40 years average experience in the energy industry. Mr. Donald

H. Goree, our Chairman and Chief Executive Officer has over 40 years’ experience in the oil and gas industry involving exploration

and production, oil and gas pipeline construction and operations, natural gas gathering, processing and gas liquification. Mr. Goree

was the Founder and President of Goree Petroleum Inc., a corporation engaged in oil and gas exploration and production in premiere basins

throughout the United States for 35 years. Currently, Mr. Goree is the Founder, Chairman and Chief Executive officer of

Houston Natural Resources, Inc., a global natural resource corporation located in Houston, Texas and the controlling member of our sponsor.

Mr. Goree also previously served as Founder, Chairman and Chief Executive officer of Global Xchange Solutions AG., a publicly reporting

corporation, private equity, investment bank and market-making firm, based in Zurich, Switzerland, with offices in Frankfurt, Germany

and London, United Kingdom. Global Xchange Solutions sponsored listings of private companies to the London Stock Exchange, AIM,

the Frankfurt Stock Exchange, the Berlin Stock Exchange and the Börse Stuttgart, and provided public company development

and marketdevelopment advice. Mr. Goree also previously served as Chairman and Chief Executive officer of Azur Holdings,

Inc., a Fort Lauderdale, Florida-based, OTC-listed luxury real estate developer of mid-rise waterfront condominiums. Mr. Donald

W. Orr, our President, is a degreed geologist with over 42 years of experience in petroleum geology and production operations. Mr. Orr

began his career as a junior geologist with Texas Oil and Gas Corporation in 1976, and was elevated within two years to a supervisory

role overseeing over five geologists on his team, most of whom had more experience than Mr. Orr. In 1979, Mr. Orr helped form

American Shoreline, Inc., an independent oil and gas company. Mr. Orr formerly held a position with Seven Energy LLC, a wholly owned

subsidiary of Weatherford International plc in 2005, where he pioneered numerous innovations in underbalanced drilling, or UBD, including

drilling with unconventional materials and devising the methodology for unlocking the productive capacity of the Buda Lime through the

use of UBD. In June 2009, Mr. Orr founded XNP Resources, LLC, an independent oil and gas company engaged in the exploration,

development, production, and acquisition of oil and natural gas resources. Shortly thereafter, XNP Resources teamed up with Tahoe Energy

Partners, LLC to acquire oil and gas leases for drilling in the Rocky Mountain region. At Mr. Orr’s direction, XNP Resources

began acquiring a strategic leasehold position in the Sand Wash Basin in Colorado. XNP Resources was able to secure a major leasehold

position in the heart of what has become the highly competitive Niobrara Shale formation in western Colorado. Since 2014, Mr. Orr

has been developing an unconventional resource play in Alaska that contains over 600 billion cubic feet of gas in stacked coal reservoirs.

More recently, Mr. Orr assembled a team of oil and gas professionals in order to study certain oil provinces in Columbia. South

America.

The past performance of the members of our management

team is not a guarantee that we will be able to identify a suitable candidate for our initial business combination or of success with

respect to any business combination we may consummate. You should not rely on the historical record of the performance of our management

team as indicative of our future performance. Additionally, in the course of their respective careers, members of our management team

have been involved in businesses and deals that were unsuccessful. None of our officers and directors has experience with SPACs.

Business Strategy

Our acquisition and value creation strategy will

be to identify, acquire and, after our initial business combination, build a company in the energy industry in North America that complements

the experience of our management team and can benefit from their operational expertise and/or executive oversight. Our acquisition strategy

will leverage our management team’s network of potential proprietary and public transaction sources where we believe a combination

of our relationships, knowledge and experience in the energy industry could effect a positive transformation or augmentation of existing

businesses or properties to improve their overall value proposition.

We plan to utilize the network and industry experience

of our management team and business partners in seeking an initial business combination and employing our acquisition strategy. Over

the course of their careers, the members of our management team and their affiliates have developed a broad network of contacts and industry

relationships that we believe will serve as a useful source of acquisition opportunities. This network has been developed through our

management team’s extensive experience in both investing and operating in the energy industry. In addition to our industry and

lending community relationships, we plan to leverage relationships with management teams of public and private companies, capital market

participants, private equity groups, investment banking firms, consultants, restructuring advisers, attorneys and accounting firms, which

we believe should provide us with a number of business combination opportunities. The members of our management team will communicate

with their networks of relationships to articulate the parameters for our search for a target business and a potential business combination

and begin the process of pursuing and reviewing opportunities with value creation potential.

6

The primary strategies our management team will

use to identify a potential business combination to generate favorable returns include seeking to:

Acquisition Criteria

Consistent with this strategy, we have identified

the following general criteria and guidelines that we believe are important in evaluating prospective target businesses. We will use

these criteria and guidelines in evaluating acquisition opportunities, but we may decide to enter into our initial business combination

with a target business that does not meet these criteria and guidelines. We intend to acquire companies that we believe:

● have the ability to generate significant current free cash flow;

We will seek to acquire the target on terms and

in a manner that leverage our management team’s experience investing within the energy industry. Potential upside from growth in

the target business and an improved capital structure will be weighed against any identified downside risks.

These criteria are not intended to be exhaustive.

Any evaluation relating to the merits of a particular initial business combination may be based, to the extent relevant, on these general

guidelines as well as other considerations, factors and criteria that our management may deem relevant. In the event that we decide to

enter into our initial business combination with Pogo and decide to enter into our initial business combination with another target business

that does not meet these criteria and guidelines, we will disclose that the target business does not meet the above criteria in our stockholder

communications related to our initial business combination, which, as discussed in this Report, would be in the form of tender offer documents

or proxy solicitation materials filed with the SEC.

7

Our Acquisition Process

In evaluating a prospective target business,

we expect to conduct a thorough due diligence review that will encompass, among other things, meetings with incumbent management and

employees, document reviews, inspection of facilities, as well as a review of financial and other information that will be made available

to us. In conducting our due diligence review, we intend to leverage the experience of members of our management team on an efficient

and cost effective basis as we deploy them to review matters related to their specific areas of functional expertise.

We are not prohibited from pursuing an initial

business combination with a company that is affiliated with our sponsor, or any of our officers or directors. In the event we seek to

complete our initial business combination with a company that is affiliated with our sponsor, or any of our officers or directors, we,

or a committee of independent directors, will obtain an opinion from either an independent investment banking firm or another independent

entity that commonly renders valuation opinions that our initial business combination is fair to our company from a financial point of

view. We will also provide a summary of any such opinion or report to shareholders in connection with any vote on an initial business

combination in our proxy materials or tender offer documents, as applicable, related to our initial business combination in accordance

with Section 1015(b) of Regulation S-K. Additionally, pursuant to the NYSE American rules, any initial business combination must be approved

by a majority of our independent directors.

Members of our management team directly or indirectly

own founder shares and/or private placement units and, accordingly, may have a conflict of interest in determining whether a particular

target business is an appropriate business with which to effectuate our initial business combination. Further, each of our officers and

directors may have a conflict of interest with respect to evaluating a particular business combination target if the retention or resignation

of any such officers and directors was included by a target business as a condition to any agreement with respect to our initial business

combination.

Each of our officers and directors presently

has, and any of them in the future may have additional, fiduciary or contractual obligations to other entities pursuant to which such

officer or director is or will be required to present a business combination opportunity. Accordingly, if any of our officers or directors

becomes aware of a business combination opportunity which is suitable for an entity to which he or she has then-current fiduciary

or contractual obligations, he or she will honor his or her fiduciary or contractual obligations to present such opportunity to such

entity. We do not believe, however, that the fiduciary duties or contractual obligations of our officers or directors will materially

affect our ability to complete our business combination. Our Certificate of Incorporation provides that we renounce our interest in any

corporate opportunity offered to any director or officer unless such opportunity is expressly offered to such person solely in his or

her capacity as a director or officer of our company and such opportunity is one we are legally and contractually permitted to undertake

and would otherwise be reasonable for us to pursue.

Our executive officers are not required to commit

any specified amount of time to our affairs, and, accordingly, will have conflicts of interest in allocating management time among various

business activities, including identifying potential business combination targets and monitoring the related due diligence.

Initial Business Combination

So long as we maintain a listing for our securities

on the NYSE American, our initial business combination must be with one or more target businesses that together have an aggregate fair

market value equal to at least 80% of the value of the assets held in the trust account (excluding any deferred underwriters fees and

taxes payable on the interest earned on the trust account) at the time of our signing a definitive agreement in connection with our initial

business combination. The fair market value of the target or targets will be determined by our board of directors based upon one or more

standards generally accepted by the financial community (such as actual and potential sales, earnings, cash flow and/or book value).

Although our board of directors will rely on generally accepted standards, our board of directors will have discretion to select the

standards employed. In addition, the application of the standards generally involves a substantial degree of judgment. Accordingly, investors

will be relying on the business judgment of the board of directors in evaluating the fair market value of the target or targets. The

proxy solicitation materials or tender offer documents used by us in connection with any proposed transaction will provide public stockholders

with our analysis of the fair market value of the target business, as well as the basis for our determinations. If our board of directors

is not able to independently determine the fair market value of the target business or businesses, we will obtain an opinion from an

independent investment banking firm or another independent entity that commonly renders valuation opinions that our initial business

combination is fair to our company from a financial point of view. We will also provide a summary of any such opinion or report to shareholders

in connection with any vote on an initial business combination in our proxy materials or tender offer documents, as applicable, related

to our initial business combination in accordance with Section 1015(b) of Regulation S-K. Additionally, pursuant to the NYSE American

rules, any initial business combination must be approved by a majority of our independent directors.

8

We currently anticipate structuring our initial

business combination so that the post-transaction company in which our public stockholders own shares will own or acquire 100% of

the equity interests or assets of the target business or businesses. We may, however, structure our initial business combination such

that the post-transaction company owns or acquires less than 100% of such interests or assets of the target business in order to

meet certain objectives of the target management team or stockholders or for other reasons. However, we will only complete such business

combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise

acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment

Company Act. Even if the post-transaction company owns or acquires 50% or more of the voting securities of the target, our stockholders

prior to the business combination may collectively own a minority interest in the post-transaction company, depending on valuations

ascribed to the target and us in the business combination transaction. For example, we could pursue a transaction in which we issue a

substantial number of new shares in exchange for all of the outstanding capital stock of a target. In this case, we would acquire a 100%

controlling interest in the target. However, as a result of the issuance of a substantial number of new shares, our stockholders immediately

prior to our initial business combination could own less than a majority of our outstanding shares subsequent to our initial business

combination. If less than 100% of the equity interests or assets of a target business or businesses are owned or acquired by the post-transaction company,

the portion of such business or businesses that is owned or acquired is what will be valued for purposes of the 80% fair market value

test. If the business combination involves more than one target business, the 80% fair market value test will be based on the aggregate

value of all of the target businesses and we will treat the target businesses together as the initial business combination for purposes

of a tender offer or for seeking stockholder approval, as applicable.

Sourcing of Potential Business Combination

Targets

We believe our management team’s significant

operating and transaction experience and relationships with companies will provide us with a substantial number of potential business

combination targets. Over the course of their careers, such individuals have developed a broad network of contacts and corporate relationships

around the world. This network has grown through the activities of our management team sourcing, acquiring, financing and selling businesses,

our management team’s relationships with sellers, financing sources and target management teams and the experience of such individuals

in executing transactions under varying economic and financial market conditions.

In addition, members of our management team have

developed contacts from serving on the boards of directors of several companies in diverse sectors, as described more fully in “Management.”

This network is expected to provide us with a

robust and consistent flow of acquisition opportunities which we expect to be proprietary or where a limited group of investors will

be invited to participate in the sale process. In addition, we anticipate that target business candidates will be brought to our attention

from various unaffiliated sources, including investment market participants, private equity funds and large business enterprises seeking

to divest non-core assets or divisions.

We are not prohibited from pursuing an initial

business combination with a company that is affiliated with our sponsor, officers or directors. In the event we seek to complete our

initial business combination with a company that is affiliated with our sponsor, officers or directors, we, or a committee of independent

directors, will obtain an opinion from an independent investment banking firm or another independent entity that commonly renders valuation

opinion that our initial business combination is fair to our company from a financial point of view. We will also provide a summary of

any such opinion or report to shareholders in connection with any vote on an initial business combination in our proxy materials or tender

offer documents, as applicable, related to our initial business combination in accordance with Section 1015(b) of Regulation S-K. Additionally,

pursuant to the NYSE American rules, any initial business combination must be approved by a majority of our independent directors.

As more fully discussed in “Management —

Conflicts of Interest,” if any of our executive officers or directors becomes aware of a business combination opportunity that

falls within the line of business of any entity to which such officer or director has pre-existing fiduciary or contractual obligations,

such officer or director may be required to present such business combination opportunity to such entity prior to presenting such business

combination opportunity to us. Our executive officers and directors currently have fiduciary duties or contractual obligations to several

entities that may present a conflict of interest. As a result of these duties and obligations, situations may arise in which business

opportunities may be given to one or more of these other entities prior to being presented to us.

9

Status as a Public Company

We believe our structure makes us an attractive

business combination partner to target businesses. As a public company, we offer a target business an alternative to the traditional initial

public offering through a merger or other business combination. In this situation, the owners of the target business would exchange their

shares of stock in the target business for shares of our stock or for a combination of shares of our stock and cash, allowing us to tailor

the consideration to the specific needs of the sellers. Although there are various costs and obligations associated with being a public

company, we believe target businesses will find this method a more certain and cost effective method to becoming a public company than

the typical initial public offering. In a typical initial public offering, there are additional expenses incurred in marketing, road show

and public reporting efforts that may not be present to the same extent in connection with a business combination with us.

Furthermore, once a proposed business combination

is completed, the target business will have effectively become public, whereas an initial public offering is always subject to the underwriter’s

ability to complete the offering, as well as general market conditions, which could delay or prevent the offering from occurring. Once

public, we believe the target business would then have greater access to capital and an additional means of providing management incentives

consistent with stockholders’ interests. It can offer further benefits by augmenting a company’s profile among potential

new customers and vendors and aid in attracting talented employees.

While we believe that our structure and our management

team’s backgrounds make us an attractive business partner, some potential target businesses may view our status as a blank check

company, without an operating history, and the uncertainty relating to our ability to obtain stockholder approval of our proposed initial

business combination and retain sufficient funds in our trust account in connection therewith, negatively.

Emerging Growth Company

We are an “emerging growth company,”

as defined in the JOBS Act. As such, we are eligible to take advantage of certain exemptions from various reporting requirements that

are applicable to other public companies that are not “emerging growth companies” including, but not limited to, not being

required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations

regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a non-binding advisory

vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. If some investors find

our securities less attractive as a result, there may be a less active trading market for our securities and the prices of our securities

may be more volatile.

In addition, Section 107 of the JOBS Act

also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B)

of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company”

can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We intend to

take advantage of the benefits of this extended transition period. Accordingly, the information we provide to you may be different than

you might get from other public companies in which you hold securities.

We will remain an emerging growth company until

the earliest of (i) the last day of the fiscal year following the fifth anniversary of the closing of our Initial Public Offering,

or December 31, 2027, (ii) the last day of the fiscal year in which we have total annual gross revenue of at least $1.07 billion,

(iii) the last day of the fiscal year in which we are deemed to be a “large accelerated filer” as defined in Rule 12b-2 under

the Exchange Act, which would occur if the market value of our common stock held by non-affiliates exceeded $700.0 million

as of the last business day of the second fiscal quarter of such year or (iv) the date on which we have issued more than $1.00 billion

in non-convertible debt securities during the prior three-year period.

Financial Position

With funds available for a business combination

initially in the amount of $87,975,000, assuming no redemptions, we offer a target business a variety of options such as creating a liquidity

event for its owners, providing capital for the potential growth and expansion of its operations or strengthening its balance sheet by

reducing its debt ratio. Because we are able to complete our business combination using our cash, debt or equity securities, or a combination

of the foregoing, we have the flexibility to use the most efficient combination that will allow us to tailor the consideration to be

paid to the target business to fit its needs and desires. However, we have not taken any steps to secure third party financing and there

can be no assurance it will be available to us.

10

Effecting our Initial Business Combination

We are not presently engaged in, and we will not

engage in, any operations for an indefinite period of time. We intend to effectuate our initial business combination using cash from the

proceeds of our Initial Public Offering and the private placement of the private placement units, the sale and issuance of equity, debt

or a combination of these as the consideration to be paid in our initial business combination. We may seek to complete our initial business

combination with a company or business that may be financially unstable or in its early stages of development or growth, which would subject

us to the numerous risks inherent in such companies and businesses.

If our initial business combination is paid for

using equity or debt securities, or not all of the funds released from the trust account are used for payment of the consideration in

connection with our business combination or used for redemptions of purchases of our common stock, we may apply the balance of the cash

released to us from the trust account for general corporate purposes, including for maintenance or expansion of operations of the post-transaction company,

the payment of principal or interest due on indebtedness incurred in completing our initial business combination, to fund the purchase

of other companies or for working capital.

We may seek to raise additional funds through

a private offering of debt or equity securities in connection with the completion of our initial business combination, and we may effectuate

our initial business combination using the proceeds of such offering rather than using the amounts held in the trust account.

In the case of an initial business combination

funded with assets other than the trust account assets, our tender offer documents or proxy materials disclosing the business combination

would disclose the terms of the financing and, only if required by law, we would seek stockholder approval of such financing. There are

no prohibitions on our ability to raise funds privately or through loans in connection with our initial business combination.

At this time, we are not a party to any arrangement

or understanding with any third party with respect to raising any additional funds through the sale of securities or otherwise.

Selection of a target business and structuring

of our initial business combination

The NYSE American rules require that our initial

business combination must be with one or more target businesses that together have an aggregate fair market value equal to at least 80%

of the value of the assets held in the trust account (excluding any deferred underwriters fees and taxes payable on the interest earned

on the trust account) at the time of our signing a definitive agreement in connection with our initial business combination. So long as

we maintain a listing for our securities on the NYSE American, we will be required to comply with such rule. The fair market value of

the target or targets will be determined by our board of directors based upon one or more standards generally accepted by the financial

community. Although our board of directors will rely on generally accepted standards, our board of directors will have discretion to select

the standards employed. In addition, the application of the standards generally involves a substantial degree of judgment. Accordingly,

investors will be relying on the business judgment of the board of directors in evaluating the fair market value of the target or targets.

The proxy solicitation materials or tender offer documents used by us in connection with any proposed transaction will provide public

stockholders with our analysis of the fair market value of the target business, as well as the basis for our determinations. If our board

is not able to independently determine the fair market value of the target business or businesses, we will obtain an opinion from an independent

investment banking firm or another independent entity that commonly renders valuation opinion that our initial business combination is

fair to our company from a financial point of view. We will also provide a summary of any such opinion or report to shareholders in connection

with any vote on an initial business combination in our proxy materials or tender offer documents, as applicable, related to our initial

business combination in accordance with Section 1015(b) of Regulation S-K. Additionally, pursuant to the NYSE American rules, any initial

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-31 · accession 0001213900-23-025590

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 22 headings are on that chain and 18 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.