3.26.1 html 100 244 1 false 30 0 false 5 false false R1.htm 00000001 - Document - Cover Sheet http://spnd/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - CONSOLIDATED BALANCE SHEETS Sheet http://spnd/role/ConsolidatedBalanceSheets CONSOLIDATED BALANCE SHEETS Statements 2 false false R3.htm 00000003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) Sheet http://spnd/role/ConsolidatedBalanceSheetsParenthetical CONSOLIDATED BALANCE SHEETS (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS Sheet http://spnd/role/ConsolidatedStatementsOfOperations CONSOLIDATED STATEMENTS OF OPERATIONS Statements 4 false false R5.htm 00000005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY Sheet http://spnd/role/ConsolidatedStatementsOfChangesInShareholdersEquity CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY Statements 5 false false R6.htm 00000006 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Parenthetical) Sheet http://spnd/role/ConsolidatedStatementsOfChangesInShareholdersEquityParenthetical CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS EQUITY (Parenthetical) Statements 6 false false R7.htm 00000007 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://spnd/role/ConsolidatedStatementsOfCashFlows CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 7 false false R8.htm 999008 - Disclosure - 1. BASIS OF PRESENTATION AND ORGANIZATION Sheet http://spnd/role/BasisOfPresentationAndOrganization 1. BASIS OF PRESENTATION AND ORGANIZATION Notes 8 false false R9.htm 999009 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://spnd/role/SummaryOfSignificantAccountingPolicies 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 999010 - Disclosure - 3. ACCOUNTS RECEIVABLE Sheet http://spnd/role/AccountsReceivable 3. ACCOUNTS RECEIVABLE Notes 10 false false R11.htm 999011 - Disclosure - 4. NONQUALIFIED DEFERRED COMPENSATION PLAN ??? INVESTMENTS Sheet http://spnd/role/NonqualifiedDeferredCompensationPlanInvestments 4. NONQUALIFIED DEFERRED COMPENSATION PLAN ??? INVESTMENTS Notes 11 false false R12.htm 999012 - Disclosure - 5. ACCOUNTS PAYABLE Sheet http://spnd/role/AccountsPayable 5. ACCOUNTS PAYABLE Notes 12 false false R13.htm 999013 - Disclosure - 6. RELATED PARTY TRANSACTIONS Sheet http://spnd/role/RelatedPartyTransactions 6. RELATED PARTY TRANSACTIONS Notes 13 false false R14.htm 999014 - Disclosure - 7. COMMON STOCK Sheet http://spnd/role/CommonStock 7. COMMON STOCK Notes 14 false false R15.htm 999015 - Disclosure - 8. INCOME TAXES Sheet http://spnd/role/IncomeTaxes 8. INCOME TAXES Notes 15 false false R16.htm 999016 - Disclosure - 9. CASH FLOW INFORMATION Sheet http://spnd/role/CashFlowInformation 9. CASH FLOW INFORMATION Notes 16 false false R17.htm 999017 - Disclosure - 10. EARNINGS PER SHARE Sheet http://spnd/role/EarningsPerShare 10. EARNINGS PER SHARE Notes 17 false false R18.htm 999018 - Disclosure - 11. CONCENTRATIONS OF CREDIT RISK Sheet http://spnd/role/ConcentrationsOfCreditRisk 11. CONCENTRATIONS OF CREDIT RISK Notes 18 false false R19.htm 999019 - Disclosure - 12. FINANCIAL INSTRUMENTS Sheet http://spnd/role/FinancialInstruments 12. FINANCIAL INSTRUMENTS Notes 19 false false R20.htm 999020 - Disclosure - 13. COMMITMENTS AND CONTINGENCIES Sheet http://spnd/role/CommitmentsAndContingencies 13. COMMITMENTS AND CONTINGENCIES Notes 20 false false R21.htm 999021 - Disclosure - 14. ADDITIONAL OPERATIONS AND BALANCE SHEET INFORMATION Sheet http://spnd/role/AdditionalOperationsAndBalanceSheetInformation 14. ADDITIONAL OPERATIONS AND BALANCE SHEET INFORMATION Notes 21 false false R22.htm 999022 - Disclosure - 15. BUSINESS SEGMENTS Sheet http://spnd/role/BusinessSegments 15. BUSINESS SEGMENTS Notes 22 false false R23.htm 999023 - Disclosure - 16. SUPPLEMENTARY INCOME STATEMENT INFORMATION Sheet http://spnd/role/SupplementaryIncomeStatementInformation 16. SUPPLEMENTARY INCOME STATEMENT INFORMATION Notes 23 false false R24.htm 999024 - Disclosure - 17. QUARTERLY DATA (UNAUDITED) Sheet http://spnd/role/QuarterlyData 17. QUARTERLY DATA (UNAUDITED) Notes 24 false false R25.htm 999025 - Disclosure - 18. SUPPLEMENTAL RESERVE INFORMATION (UNAUDITED) Sheet http://spnd/role/SupplementalReserveInformation 18. SUPPLEMENTAL RESERVE INFORMATION (UNAUDITED) Notes 25 false false R26.htm 999026 - Disclosure - 1. BASIS OF PRESENTATION AND ORGANIZATION (Policies) Sheet http://spnd/role/BasisOfPresentationAndOrganizationPolicies 1. BASIS OF PRESENTATION AND ORGANIZATION (Policies) Policies 26 false false R27.htm 999027 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://spnd/role/SummaryOfSignificantAccountingPoliciesPolicies 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 27 false false R28.htm 999028 - Disclosure - 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://spnd/role/SummaryOfSignificantAccountingPoliciesTables 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://spnd/role/SummaryOfSignificantAccountingPolicies 28 false false R29.htm 999029 - Disclosure - 3. ACCOUNTS RECEIVABLE (Tables) Sheet http://spnd/role/AccountsReceivableTables 3. ACCOUNTS RECEIVABLE (Tables) Tables http://spnd/role/AccountsReceivable 29 false false R30.htm 999030 - Disclosure - 5. ACCOUNTS PAYABLE (Tables) Sheet http://spnd/role/AccountsPayableTables 5. ACCOUNTS PAYABLE (Tables) Tables http://spnd/role/AccountsPayable 30 false false R31.htm 999031 - Disclosure - 8. INCOME TAXES (Tables) Sheet http://spnd/role/IncomeTaxesTables 8. INCOME TAXES (Tables) Tables http://spnd/role/IncomeTaxes 31 false false R32.htm 999032 - Disclosure - 9. CASH FLOW INFORMATION (Tables) Sheet http://spnd/role/CashFlowInformationTables 9. CASH FLOW INFORMATION (Tables) Tables http://spnd/role/CashFlowInformation 32 false false R33.htm 999033 - Disclosure - 12. FINANCIAL INSTRUMENTS (Tables) Sheet http://spnd/role/FinancialInstrumentsTables 12. FINANCIAL INSTRUMENTS (Tables) Tables http://spnd/role/FinancialInstruments 33 false false R34.htm 999034 - Disclosure - 14. ADDITIONAL OPERATIONS AND BALANCE SHEET INFORMATION (Tables) Sheet http://spnd/role/AdditionalOperationsAndBalanceSheetInformationTables 14. ADDITIONAL OPERATIONS AND BALANCE SHEET INFORMATION (Tables) Tables http://spnd/role/AdditionalOperationsAndBalanceSheetInformation 34 false false R35.htm 999035 - Disclosure - 15. BUSINESS SEGMENTS (Tables) Sheet http://spnd/role/BusinessSegmentsTables 15. BUSINESS SEGMENTS (Tables) Tables http://spnd/role/BusinessSegments 35 false false R36.htm 999036 - Disclosure - 16. SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables) Sheet http://spnd/role/SupplementaryIncomeStatementInformationTables 16. SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables) Tables http://spnd/role/SupplementaryIncomeStatementInformation 36 false false R37.htm 999037 - Disclosure - 17. QUARTERLY DATA (UNAUDITED) (Tables) Sheet http://spnd/role/QuarterlyDataTables 17. QUARTERLY DATA (UNAUDITED) (Tables) Tables http://spnd/role/QuarterlyData 37 false false R38.htm 999038 - Disclosure - Summary of Significant Accounting Policies - Asset Retirement Obligation (Details) Sheet http://spnd/role/SummaryOfSignificantAccountingPolicies-AssetRetirementObligationDetails Summary of Significant Accounting Policies - Asset Retirement Obligation (Details) Details 38 false false R39.htm 999039 - Disclosure - Account Receivable (Details) Sheet http://spnd/role/AccountReceivableDetails Account Receivable (Details) Details 39 false false R40.htm 999040 - Disclosure - 4. NONQUALIFIED DEFERRED COMPENSATION PLAN ??? INVESTMENTS (Details Narrative) Sheet http://spnd/role/NonqualifiedDeferredCompensationPlanInvestmentsDetailsNarrative 4. NONQUALIFIED DEFERRED COMPENSATION PLAN ??? INVESTMENTS (Details Narrative) Details http://spnd/role/NonqualifiedDeferredCompensationPlanInvestments 40 false false R41.htm 999041 - Disclosure - Accounts Payable - Accounts Payable (Details) Sheet http://spnd/role/AccountsPayable-AccountsPayableDetails Accounts Payable - Accounts Payable (Details) Details 41 false false R42.htm 999042 - Disclosure - 6. RELATED PARTY TRANSACTIONS (Details Narrative) Sheet http://spnd/role/RelatedPartyTransactionsDetailsNarrative 6. RELATED PARTY TRANSACTIONS (Details Narrative) Details http://spnd/role/RelatedPartyTransactions 42 false false R43.htm 999043 - Disclosure - 7. COMMON STOCK (Details Narrative) Sheet http://spnd/role/CommonStockDetailsNarrative 7. COMMON STOCK (Details Narrative) Details http://spnd/role/CommonStock 43 false false R44.htm 999044 - Disclosure - Income Taxes - Income Tax Expense (Benefit) (Details) Sheet http://spnd/role/IncomeTaxes-IncomeTaxExpenseBenefitDetails Income Taxes - Income Tax Expense (Benefit) (Details) Details 44 false false R45.htm 999045 - Disclosure - Income Taxes - Deferred Tax (Details) Sheet http://spnd/role/IncomeTaxes-DeferredTaxDetails Income Taxes - Deferred Tax (Details) Details 45 false false R46.htm 999046 - Disclosure - 8. INCOME TAXES (Details Narrative) Sheet http://spnd/role/IncomeTaxesDetailsNarrative 8. INCOME TAXES (Details Narrative) Details http://spnd/role/IncomeTaxesTables 46 false false R47.htm 999047 - Disclosure - Cash Flow Information - Cash Flow (Details) Sheet http://spnd/role/CashFlowInformation-CashFlowDetails Cash Flow Information - Cash Flow (Details) Details 47 false false R48.htm 999048 - Disclosure - 11. CONCENTRATIONS OF CREDIT RISK (Details Narrative) Sheet http://spnd/role/ConcentrationsOfCreditRiskDetailsNarrative 11. CONCENTRATIONS OF CREDIT RISK (Details Narrative) Details http://spnd/role/ConcentrationsOfCreditRisk 48 false false R49.htm 999049 - Disclosure - Financial Instruments - Financial Instruments (Details) Sheet http://spnd/role/FinancialInstruments-FinancialInstrumentsDetails Financial Instruments - Financial Instruments (Details) Details 49 false false R50.htm 999050 - Disclosure - 13. COMMITMENTS AND CONTINGENCIES (Details Narrative) Sheet http://spnd/role/CommitmentsAndContingenciesDetailsNarrative 13. COMMITMENTS AND CONTINGENCIES (Details Narrative) Details http://spnd/role/CommitmentsAndContingencies 50 false false R51.htm 999051 - Disclosure - Additional Operations and Balance Sheet Information - Significant purchasers / operators (Details) Sheet http://spnd/role/AdditionalOperationsAndBalanceSheetInformation-SignificantPurchasersOperatorsDetails Additional Operations and Balance Sheet Information - Significant purchasers / operators (Details) Details 51 false false R52.htm 999052 - Disclosure - Additional Operations and Balance Sheet Information - Revenues, costs and expenses related to the Company's oil and gas operations (Details) Sheet http://spnd/role/AdditionalOperationsAndBalanceSheetInformation-RevenuesCostsAndExpensesRelatedToCompanysOilAndGasOperationsDetails Additional Operations and Balance Sheet Information - Revenues, costs and expenses related to the Company's oil and gas operations (Details) Details 52 false false R53.htm 999053 - Disclosure - Business Segments - Business Segments (Details) Sheet http://spnd/role/BusinessSegments-BusinessSegmentsDetails Business Segments - Business Segments (Details) Details 53 false false R54.htm 999054 - Disclosure - Supplementory Income Statement - Supplementary Income statement (Details) Sheet http://spnd/role/SupplementoryIncomeStatement-SupplementaryIncomeStatementDetails Supplementory Income Statement - Supplementary Income statement (Details) Details 54 false false R55.htm 999055 - Disclosure - Quarterly Data (Unaudited) (Details) Sheet http://spnd/role/QuarterlyDataDetails Quarterly Data (Unaudited) (Details) Details 55 false false All Reports Book All Reports spnd-20251231.xsd spnd-20251231_cal.xml spnd-20251231_def.xml spnd-20251231_lab.xml spnd-20251231_pre.xml spnd_2025dec31-10k.htm image_001.gif http://fasb.org/srt/2025 http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/dei/2025 true true