UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
(Amendment No. 1)
CURRENT REPORT
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of the Securities Exchange Act of 1934
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EXPLANATORY NOTE
This Amendment is being filed solely to provide the financial statements and
pro forma financial information required by Items 9.01(a) and 9.01(b) of Form 8-K that were not included in the Initial Form 8-K.
The Initial Form 8-K stated that such financial statements and pro forma financial information would be filed by amendment to the
Initial Form 8-K no later than 71 calendar days after the date on which the Initial Form 8-K was required to be filed. Except as set
forth herein, this Amendment does not amend, modify or update any other disclosures contained in the Initial Form 8-K. This
Amendment should be read in conjunction with the Initial Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(a) Financial statements of businesses acquired.
The audited combined statement of revenues and direct operating expenses of the Arkoma Acquired Properties for the year ended December 31, 2025, including the related notes thereto, is filed herewith as Exhibit 99.1 and incorporated herein by reference.
The unaudited combined statement of revenues and direct operating expenses of the Arkoma Acquired Properties for the six months ended June 30, 2026, including the related notes thereto, is filed herewith as Exhibit 99.2 and incorporated herein by reference.
The Arkoma Acquired Properties were acquired from the Seller Parties pursuant to seven separate PSAs that were executed on May 7, 2026. Because each acquisition was conditioned upon a single common event, the seven acquisitions are “related businesses” under Rule 3-05(a)(3) of Regulation S-X, and were treated as a single business acquisition for purposes of Rule 3-05 and aggregated for purposes of the significance tests under Rule 1-02(w) of Regulation S-X.
Further, since the Arkoma Acquired Properties were under common management and the Arkoma Acquired Properties generate substantially all of their revenues from oil and gas producing activities, the Company is presenting statements of revenues and direct operating expenses, filed as Exhibits 99.1 and 99.2, for the Arkoma Acquired Properties on a combined basis for the seven acquisitions. In addition, the unaudited pro forma financial information filed as Exhibit 99.3, give effect to the acquisitions on a combined basis.
(b) Pro forma financial information.
The unaudited pro forma condensed combined financial information of the Company giving effect to the acquisition of the Arkoma Acquired Properties is filed herewith as Exhibit 99.3 and incorporated herein by reference. The unaudited pro forma financial information gives effect to the Arkoma Acquisition on the basis, and subject to the assumptions, set forth therein and in accordance with Article 11 of Regulation S-X.
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(d) Exhibits.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| PRESIDIO PRODUCTION COMPANY | ||
| Dated: September 17, 2026 | By: | /s/ Brett Barnes |
| Name: | Brett Barnes | |
| Title: | Executive Vice President and General Counsel | |
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