v3.25.3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Cash flows from operating activities:
Net loss	$ (506,572)	$ (527,682)
Adjustments to reconcile Net loss to net cash provided by operations:
Depletion expense	275,591	262,348
Accretion of asset retirement obligation	32,946	11,286
Common stock issued for services and salaries		99,000
Changes in operating assets and liabilities:
Accounts receivable	27,683	35,106
Prepaid expense	8,210	(18,652)
Accounts payable and accrued liabilities	194,080	197,813
Net cash provided by operating activities	31,938	59,219
Cash flows from financing activities:
Payments of loan payable - SBA PPP loan	(7,557)	(7,477)
Net cash used in financing activities	(7,557)	(7,477)
Net change in cash	24,381	51,742
Cash at beginning of period	46,738	75,908
Cash at end of period	71,119	127,650
Supplemental disclosure of non-cash activities:
Cash paid for interest and taxes	129	211
Supplemental disclosure of non-cash financing activities:
Common shares issued for acquisitions		7,065,473
Common shares issued upon conversion of Series A Preferred shares		2,100,000
ARO assumed from acquisitions		123,234
Change in estimate of asset retirement obligation asset and liability		14,727
Common shares issued for accrued salaries	$ 340,232

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CoJax Oil & Gas Corp 10-Q