v3.26.1

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Statement of Cash Flows [Abstract]
Net loss	$ (1,109,209)	$ (1,609,846)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Impairment loss on oil and gas properties	402,152	922,932
Loss on disposition of proved resources	78,326
Depletion expense	352,970	346,726
Accretion of asset retirement obligations	44,052	35,335
Common stock issued for services and salaries		99,000
Changes in operating assets and liabilities:
Accounts receivable	(177,263)	58,224
Prepaid expense	626	(21,210)
Accounts payable and accrued liabilities	448,915	149,652
Net cash provided by (used in) operating activities	40,569	(19,187)
Investing Activities:
Net cash provided by investment activities
Financing Activities:
Payments of loans payable – SBA PPP Loan	(10,088)	(9,983)
Net cash used in financing activities	(10,088)	(9,983)
Net change in cash	30,481	(29,170)
Cash - beginning of period	46,738	75,908
Cash - end of period	77,219	46,738
Supplemental disclosure of non-cash operating activities:
Cash paid for interest	413	1,538
Cash paid for taxes	9,381	16,994
Supplemental disclosure of non-cash investing activities:
ARO assumed from acquisitions		398,358
Change in estimate of ARO Asset and related liability		14,727
Capital expenditures on oil and natural gas properties included in accounts payable	9,345
Supplemental disclosure of non-cash financing activities:
Common shares issued for accrued compensation	340,232
Common shares issued for acquisitions		7,065,474
Common shares issued upon conversion of Series A Preferred shares		$ 2,100,000

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CoJax Oil & Gas Corp 10-K