Commodity Risk Management Activities (Tables)

9 Months Ended

Sep. 30, 2025

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of fair value of derivatives

	Fair Value of Derivative  Assets
	September 30,		December 31,
	2025		2024
Current
Henry Hub Nymex Swap	$	595,521	$	151,274
Tennessee Z4 Basis swap		—		195,211
Henry Hub Nymex Option - Put		382,243		—
Crude Oil NYMEX WTI CMA		155,529		56,547
Long-term
Henry Hub Nymex Swap		16,244		—
Henry Hub Nymex Option - Put		313,137		—
	$	1,462,674	$	403,032

	Fair Value of Derivative  Liabilities
	September 30,		December 31,
	2025		2024
Current
Henry Hub Nymex Swap	$	—	$	(448,852)
Tennessee Z4 Basis swap		—		(441,728)
Henry Hub Nymex Option - Call		(204,511)		—
Long-term
Henry Hub Nymex Option - Put		—		—
Henry Hub Nymex Option - Call		(368,976)		—
	$	(573,487)	$	(890,580)
Net Fair Value of Derivatives	$	889,187	$	(487,548)
Net Current	$	928,782	$	(487,548)
Net Long-term	$	(39,595)	$	—

Schedule of fair value of derivatives rollforward

The following table presents the changes in the fair value of Epsilon’s commodity derivatives for the periods indicated:

	Three months ended September 30,				Nine months ended September 30,
	2025		2024		2025		2024
Fair value of asset (liability), beginning of the period	$	732,528	$	144,096	$	(487,548)	$	1,100,255
Gain on derivative contracts included in earnings		964,307		440,712		2,076,000		245,095
Settlement of commodity derivative contracts		(807,648)		(485,389)		(699,265)		(1,245,931)
Fair value of asset, end of the period	$	889,187	$	99,419	$	889,187	$	99,419