康斯托克能源 2026年季度报告

FORM 10-Q (Mark One) ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGEACT OF 1934 For the quarterly period ended June 30, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGEACT OF 1934 Commission File No. 001-03262 COMSTOCK RESOURCES, INC. (Exact name of registrant as specified in its charter) 94-1667468(I.R.S. EmployerIdentification Number) Nevada(State or other jurisdiction ofincorporation or organization) 5300 Town and Country Blvd., Suite 500, Frisco, Texas 75034(Address of principal executive offices)Telephone No.: (972) 668-8800 Securities registered pursuant to Section 12(b) of the Act: 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 ExchangeAct of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beensubject 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 toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was requiredto submit such files). Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and"emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one): Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒ The number of shares outstanding of the registrant's common stock, par value $0.50, as of July 29, 2026 was 293,620,548. COMSTOCK RESOURCES, INC. QUARTERLY REPORT For the Quarter Ended June 30, 2026 PART I. Financial InformationItem 1. Financial Statements (Unaudited):Consolidated Balance Sheets as of June 30, 2026 and December 31, 20254Consolidated Statements of Operations – for the three months and six months ended June 30, 2026 and 20255Consolidated Statements of Stockholders' Equity – for the three months and six months ended June 30, 2026 and20256Consolidated Statements of Cash Flows – for the six months ended June 30, 2026 and 20257Notes to Consolidated Financial Statements8Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations20Item 3. Quantitative and Qualitative Disclosure About Market Risk25Item 4. Controls and Procedures26PART II. Other InformationItem 1. Legal Proceedings27Item 1A. Risk Factors27Item 2. Unregistered Sales of Equity Securities and Use of Proceeds27Item 3. Defaults upon Senior Securities27Item 4. Mine Safety Disclosures27Item 5. Other Information27Item 6. Exhibits27SIGNATURES28 COMSTOCK RESOURCES, INC. CONSOLIDATED BALANCE SHEETS COMSTOCK RESOURCES, INC. CONSOLIDATED STATEMENTS OF OPERATIONS(Unaudited) COMSTOCK RESOURCES, INC. CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY(Unaudited) COMSTOCK RESOURCES, INC. CONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited) COMSTOCK RESOURCES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS June 30, 2026(Unaudited) (1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These unaudited consolidated financial statements include the accounts of Comstock Resources, Inc. and its wholly-ownedsubsidiaries (collectively, "Comstock" or the "Company"). In management's opinion, the accompanying unaudited consolidatedfinancial statements contain all adjustments necessary to present fairly the financial position of Comstock as of June 30, 2026, andthe related results of operations and cash flows for the periods being presented. Net income (loss) and comprehensive income (loss)are the same in all periods presented. All adjustments are of a normal recurring nature unless otherwise disclosed. Certain amountsin prior periods have been reclassified to conform to current period presentation. The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations ofthe Securities and Exchange Commission. Certain information and disclosures normally included in annual financial statementsprepared in accordance with accounting principles generally accepted in the United States have been omitted pursuant to those rulesand regulations, although Comstock believes that the disclosures made are adequate to make the information presented notmisleading. These unaudited consolidated financial statements s