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Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data

Fundamentals

EMPIRE PETROLEUM CORP EP

· Energy · Crude Petroleum & Natural Gas

FY2025 10-K, filed 2026-03-13
SEC EDGAR

Filing evidence summary

Caution evidenceCoverage 5/5 core metrics

Latest reported annual revenue changed -21.6% from the prior reported annual observation.

Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.

Evidence signals

  • Revenue contracted

    Latest reported annual revenue changed -21.6% from the prior reported annual observation.

    Why this surfaced

    Direction threshold: above +2% constructive; below -2% caution; otherwise monitor. This is not labeled one-year growth when filing periods have a gap. Period end 2025-12-31.

  • Operating margin compressed

    Operating margin changed -177.2 percentage points from the prior annual period.

    Why this surfaced

    Direction threshold: more than +1 percentage point constructive; below -1 point caution. Period end 2025-12-31.

  • Free cash flow was negative

    Latest reported free cash flow was -$606,790.

    Why this surfaced

    Free cash flow = operating cash flow minus capital expenditures; positive is supporting evidence, not a valuation conclusion. Period end 2019-12-31.

  • Shareholders' equity was non-positive

    Debt/equity is shown as not meaningful rather than as a negative leverage ratio.

    Why this surfaced

    Same-period reported shareholders' equity was zero or negative; review the balance sheet and capital structure. Period end 2025-12-31.

  • 6 filing risk checks flagged

    Flagged areas: Earnings quality, Solvency & liquidity, Dilution.

    Why this surfaced

    The full financial analysis shows each value, threshold, and sector limitation.

Core trend metrics

Latest annual revenue growth
-21.6%
as of 2025-12-31
Latest annual operating margin
-208.5%
as of 2025-12-31
Free cash flow
-$606,790
as of 2019-12-31
Debt / equity
N/M
as of 2025-12-31
ROIC snapshot
-250.1%
period varies

Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.

Where to look next

Risk checks

6of 11 rule-based checks flagged
  • Earnings quality
  • Solvency & liquidity
  • Dilution

Financial movement

  • Cash→ flat
  • Long-term debt→ flat
  • Inventory→ flat
  • Receivables→ flat
  • Current assets→ flat

Source & freshness

Source
SEC EDGAR XBRL
Fetched
2026-09-06
Latest period end
2025-12-31
Filings
EDGAR ↗

Reported segment mix

figures as filed · share of the filed sum · change vs the prior period in the same filing
Fiscal year ending 2025-12-3110-K filed 2026-03-13prior period 2024-12-31 from the same filingView filing
By product or service
Revenue
  • Product$34.2M
    share n/a
    -22.3% yoy
  • Crude Oil$31.6M
    share n/a
    -23.8% yoy
  • Natural Gas Liquids Reserves$1.62M
    share n/a
    -24.2% yoy
  • Natural Gas Reserves$898K
    share n/a
    +161.0% yoy
  • Product And Service Other$41K
    share n/a
    -12.8% yoy

member sum exceeds the consolidated figure: this axis carries more than one breakdown, so shares are not computed.

Latest quarter
Quarter ending 2026-03-3110-Q filed 2026-05-14prior period 2025-03-31 from the same filingView filing
  • Product$7.68M
    share n/a
    -14.5% yoy
  • Crude Oil$7.3M
    share n/a
    -9.3% yoy
  • Natural Gas Liquids Reserves$197K
    share n/a
    -50.1% yoy
  • Natural Gas Reserves$185K
    share n/a
    -66.2% yoy
  • Product And Service Other$10K
    share n/a
    0.0% yoy

Change is against the same quarter a year earlier, as reported in the same 10-Q.

Source: SEC DERA Financial Statement and Notes data sets. Dimensional XBRL facts on the business-segment, product/service and geographic axes; the engine keeps the accession of every figure. Descriptive and educational, not advice.

Peer percentiles

latest fiscal year ending 2025-12-31 · among 4,122 US-listed filers · 119 in Energy
MetricValuevs all filersvs sector
Revenue
latest fiscal-year revenue as filed
$34M
18thof 3,301
bottom third
11thof 113
bottom third
Revenue growth
latest fiscal-year revenue vs the prior fiscal year
-21.6%
6thof 3,135
bottom third
7thof 107
bottom third
Operating margin
operating income ÷ revenue
-208.5%
12thof 2,819
bottom third
4thof 99
bottom third
Net margin
net income ÷ revenue
-210.7%
11thof 3,263
bottom third
3rdof 109
bottom third
Stock comp ÷ revenue
stock-based compensation ÷ revenue · lower is ranked higher
4.2%
38thof 2,895
middle third
14thof 96
bottom third
Days sales outstanding
receivables ÷ revenue × 365 · lower is ranked higher
55 days
42ndof 2,398
middle third
27thof 91
bottom third
Cash-flow accrual ratio
(net income − operating cash flow) ÷ average total assets · lower is ranked higher
-71.8%
98thof 3,577
top third
99thof 102
top third
Balance-sheet accrual ratio
change in net operating assets ÷ average net operating assets · lower is ranked higher
-235.1%
98thof 3,059
top third
98thof 77
top third

Each filer's latest fiscal year as stored by the nightly crawl; fiscal year ends differ across the universe. A metric ranks only filers for which it is computable from filed facts. Ties split; a rank reads "better than N% of filers" in the metric's own direction. Descriptive and educational, not a rating.

Earnings quality

latest fiscal year ending 2025-12-31 · accruals and cash conversion as filed
Cash conversion
-
operating cash flow ÷ net income, latest fiscal year
Cash-flow accrual ratio
-71.8%
(net income − operating cash flow) ÷ average total assets
Balance-sheet accrual ratio
-235.1%
change in net operating assets ÷ average net operating assets
Cash-backed years
5 of 5
fiscal years where operating cash flow met or exceeded net income
Mean cash conversion
2.55×
across the stored fiscal years with positive net income

Per fiscal year from filed facts: cash conversion = operating cash flow / net income (net income > 0); cash-flow accrual ratio = (net income - operating cash flow) / average total assets; balance-sheet accrual ratio = change in net operating assets / average net operating assets, NOA = (assets - cash) - (liabilities - debt). Descriptive; a missing input yields a missing ratio. High accrual ratios and cash conversion well below one are the measures the accruals literature associates with less persistent earnings; they are screens to read the cash-flow statement with, not conclusions. The per-year series is part of Pro risk analysis.

Point-in-time ledger

first-reported vs latest filing · periods since 2020-01-01 · 10 changed periods
Line itemPeriodFirst reportedLatest filingChangeFilings
Diluted shares
WeightedAverageNumberOfDilutedSharesOutstanding
quarter 2024-06-3029,839,853 shares
10-Q 2024-08-14
29,839,853,000 shares
10-Q 2025-08-13
+99900.0%first · latest
Basic shares
WeightedAverageNumberOfSharesOutstandingBasic
quarter 2024-06-3029,839,853 shares
10-Q 2024-08-14
29,839,853,000 shares
10-Q 2025-08-13
+99900.0%first · latest
Operating cash flow
NetCashProvidedByUsedInOperatingActivities
quarter 2020-03-31$171K
10-Q 2020-05-15
-$679K
10-Q 2021-05-17
-497.7%first · latest
Diluted shares
WeightedAverageNumberOfDilutedSharesOutstanding
quarter 2025-06-3033,853,310,000 shares
10-Q 2025-08-13
33,853,310 shares
10-Q 2026-08-14
-99.9%first · latest
Basic shares
WeightedAverageNumberOfSharesOutstandingBasic
quarter 2025-06-3033,853,310,000 shares
10-Q 2025-08-13
33,853,310 shares
10-Q 2026-08-14
-99.9%first · latest
Revenue
Revenues
quarter 2022-06-30$16.5M
10-Q 2022-08-15
$15.7M
10-Q 2023-08-14
-5.1%first · latest
Revenue
Revenues
quarter 2022-09-30$14.8M
10-Q 2022-11-14
$14M
10-Q 2023-11-13
-5.1%first · latest
Revenue
Revenues
quarter 2022-03-31$13M
10-Q 2022-05-16
$12.4M
10-Q 2023-05-15
-4.7%first · latest
Revenue
Revenues
fiscal year 2021-12-31$27.9M
10-K 2022-03-31
$27.1M
10-K 2023-03-31
-2.9%first · latest
Long-term debt
LongTermDebt
balance at 2024-12-31$11.3M
10-K 2025-03-27
$11.3M
10-Q 2025-11-14
+0.6%first · latest · 4 filings carry it

First filing reporting each period vs the latest filing carrying it (10-K and 10-Q only, periods since 2020, the extractor's winning tag per concept); a change under 0.5% is treated as rounding. A change can be a restatement, a reclassification or a re-tagging in a later comparative column; the two filings are linked so the reader can see which. Descriptive, not a verdict.

Notes by disclosure type

Not available for EP yet: no footnote text blocks on file for this filer in the ingested DERA files.

Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.

Educational content only. Not financial advice. TrendNalysis provides educational and informational financial analysis built from public SEC filings and economic data (FRED, BLS). It is not financial, investment, tax, or legal advice and is not a recommendation to buy or sell any security. Market pricing is not currently included. Past performance does not guarantee future results. Always do your own research and consult a licensed financial professional before investing.