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Balance Sheets Overview

Current Ratio
375.65%
Quick Ratio
375.65%
Cash Ratio
7.07%
Debt to Asset Ratio
18.48%
Unit: Thousand (K) dollars
Assets Breakdown
    • Oil and natural gas properties, ...
    • Accumulated depreciation, deplet...
    • Deferred charges and other long-...
    • Others
Liabilities Breakdown
    • Partners' equitycommon units, 21...
    • Partners' equityseries b cumulat...
    • Credit facility
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
1,674
11,612
1,478
2,864
Restricted cash
-
-
-
3,304
Accrued revenue and accounts receivable
71,060
75,352
65,572
64,367
Commodity derivative assets, net
9,848
1,826
18,864
8,507
Prepaid expenses and other current assets
6,425
6,901
9,722
6,131
Total current assets
89,007
95,691
95,636
85,173
Oil and natural gas properties, at cost, using the successful efforts method of accounting, includes unproved properties of 1,099,220 and 1,063,709 at june30, 2026 and december31, 2025, respectively
3,134,600
3,091,255
3,079,340
3,174,675
Accumulated depreciation, depletion, amortization and impairment
1,874,181
1,864,956
1,855,332
1,999,325
Oil and natural gas properties, net
1,260,419
1,226,299
1,224,008
1,175,350
Other property and equipment, net of accumulated depreciation of 16,229 and 15,768 at june30, 2026 and december31, 2025, respectively
1,020
993
1,126
1,255
Net property and equipment
1,261,439
1,227,292
1,225,134
1,176,605
Deferred charges and other long-term assets
15,465
15,433
14,784
8,602
Total assets
1,365,911
1,338,416
1,335,554
1,270,380
Accounts payable
4,133
2,761
2,823
2,627
Accrued liabilities
12,111
7,925
19,388
13,898
Commodity derivative liabilities, net
5,823
27,624
0
122
Other current liabilities
1,627
2,669
2,412
2,853
Total current liabilities
23,694
40,979
24,623
19,500
Credit facility
196,000
187,000
154,000
95,000
Accrued incentive compensation
841
638
1,011
864
Commodity derivative liabilities, net
3,072
8,564
0
4,971
Asset retirement obligations
23,312
22,930
22,716
19,950
Other long-term liabilities
5,526
4,623
4,748
4,882
Total liabilities
252,445
264,734
207,098
145,167
Partners' equityseries b cumulative convertible preferred units, 14,711 units outstanding at june30, 2026 and december31, 2025, respectively
300,478
300,478
300,478
300,478
Partners' equitygeneral partner interest
0
0
0
0
Partners' equitycommon units, 212,703 and 211,873 units outstanding at june30, 2026 and december31, 2025, respectively
812,988
773,204
827,978
824,735
Total equity
812,988
773,204
827,978
824,735
Total liabilities, mezzanine equity, and equity
1,365,911
1,338,416
1,335,554
1,270,380
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Oil and natural gasproperties, at cost, using...$3,134,600K (-0.61%↓ Y/Y)Oil and natural gasproperties, net$1,260,419K (8.26%↑ Y/Y)Other property andequipment, net of...$1,020K (-32.36%↓ Y/Y)Accrued revenue andaccounts receivable$71,060K (-11.20%↓ Y/Y)Commodity derivativeassets, net$9,848K (366.51%↑ Y/Y)Prepaid expenses andother current assets$6,425K (-26.41%↓ Y/Y)Cash and cashequivalents$1,674K (-33.55%↓ Y/Y)Accumulated depreciation,depletion, amortization...$1,874,181K (-5.81%↓ Y/Y)Net property andequipment$1,261,439K (8.20%↑ Y/Y)Total current assets$89,007K (-4.69%↓ Y/Y)Deferred charges andother long-term...$15,465K (77.57%↑ Y/Y)Total assets$1,365,911K (7.73%↑ Y/Y)Total liabilities,mezzanine equity, and...$1,365,911K (7.73%↑ Y/Y)Total equity$812,988K (1.35%↑ Y/Y)Partners' equityseries bcumulative convertible...$300,478K (0.00%↑ Y/Y)Total liabilities$252,445K (52.74%↑ Y/Y)Partners' equitycommonunits, 212,703 and...$812,988K (1.35%↑ Y/Y)Credit facility$196,000K (97.98%↑ Y/Y)Total currentliabilities$23,694K (-18.24%↓ Y/Y)Asset retirementobligations$23,312K (18.17%↑ Y/Y)Other long-termliabilities$5,526K (10.30%↑ Y/Y)Commodity derivativeliabilities, net$3,072K (-73.89%↓ Y/Y)Accrued incentivecompensation$841K (6.73%↑ Y/Y)Accrued liabilities$12,111K (-3.14%↓ Y/Y)Commodity derivativeliabilities, net$5,823K (-17.66%↓ Y/Y)Accounts payable$4,133K (-39.90%↓ Y/Y)Other currentliabilities$1,627K (-35.64%↓ Y/Y)

Black Stone Minerals, L.P. (BSM)

Black Stone Minerals, L.P. (BSM)