v3.23.3

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash	$ 316,543	$ 1,076,578
Prepaid expenses	77,591	327,260
Prepaid income tax	300,696
Business combination reimbursement receivable (Note 1)	3,737,820
Total current assets	4,432,650	1,403,838
Investments held in Trust Account	76,110,991	237,947,675
Total assets	80,543,641	239,351,513
Current liabilities:
Accounts payable	37,801	3,350
Accrued expenses and other current liabilities	3,804,187	435,373
Accrued offering costs	175,000	175,000
Income tax payable		617,905
Franchise tax payable	67,600	201,626
Promissory Note for Trust Extension Payments	640,000
Due to Sponsor		1,425
Total current liabilities	4,724,588	1,434,679
Deferred underwriting fee payable	8,050,000	8,050,000
Total liabilities	12,774,588	9,484,679
Commitments and Contingencies (Note 7)
Redeemable Class A Common Stock, Class A common stock, $0.0001 par value, subject to possible redemption, 7,128,354 and 23,001,250 shares at redemption value at September 30, 2023 and December 31, 2022, respectively	76,110,991	237,947,676
Stockholders’ Deficit:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; no shares issued and outstanding
Additional paid-in capital
Accumulated deficit	(8,262,538)	(8,001,245)
Total Beard Energy Transition Acquisition Corp. deficit	(8,261,963)	(8,000,670)
Non-controlling interest in subsidiary	(79,975)	(80,172)
Total stockholders’ deficit	(8,341,938)	(8,080,842)
Total Liabilities, Redeemable Class A Common Stock and Stockholders’ Deficit	80,543,641	239,351,513
Class A Common Stock
Stockholders’ Deficit:
Common stock, value
Class V Common Stock
Stockholders’ Deficit:
Common stock, value	$ 575	$ 575

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Beard Energy Transition Acquisition Corp. 10-Q