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    CRK
    Earnings call· Mar 2026(Q1 FY26)

    COMSTOCK RESOURCES Q1 FY26 earnings call CRK

    May 6, 2026 Source

    Executive summary

    Comstock Resources Q1 FY26 — Western Haynesville Development and Power Generation Hub

    Comstock Resources navigated a challenging quarter marked by weather-related production impacts and increased costs, yet delivered strong drilling results in both its Legacy and Western Haynesville plays. The company highlighted the strategic importance of its Western Haynesville acreage, particularly with the selection of its site for a 5.2 GW power generation hub, underscoring its long-term value proposition. Management emphasized a deliberate, patient approach to developing its vast Western Haynesville inventory to avoid past mistakes and maximize value, despite acknowledging investor concerns about near-term cash burn.

    Highlights

    5
    • Strong drilling results with 6 new Western Haynesville wells averaging 29 MMcf/d IP and 10 Legacy Haynesville wells averaging 31 MMcf/d IP.

    • Selection of Western Haynesville site for a new 5.2 GW natural gas-fired power generation hub by the US Department of Commerce, with Comstock providing gas supply.

    • Significant liquidity of almost $1.3 billion at quarter-end.

    • Horseshoe well design achieved 35% savings in drilling cost for 10k wells compared to two 5,000-foot laterals.

    • Adjusted net income of $44 million or $0.15 per share.

    Concerns

    5
    • Lower production of 1.1 Bcfe/day, partially due to significant winter weather impacts.

    • Operating cost per Mcfe increased to $0.93, up $0.16 from Q4 FY25, due to lower production and higher gathering costs.

    • Realized gas price reduced to $3.45/Mcf after hedging, reflecting a $0.69 basis differential to NYMEX.

    • Drilling costs in Legacy Haynesville increased to $700/foot (up 3% QoQ) and in Western Haynesville to $1,534/foot (up 3% QoQ).

    • Discussion around investor patience due to cash burn and slow pace of resource delineation.

    Guidance & targets

    5
    CategoryTargetConfidence
    Production growth
    13%-15% increase
    high materiality
    High
    Production growth
    Really great growth
    high materiality
    High
    Frac fleet count
    4 frac fleets
    medium materiality
    High
    Pinnacle Gas Services equity partner
    Resolution of equity partner process
    medium materiality
    Medium
    Western Haynesville acreage HBP
    All acreage HBP
    high materiality
    High

    Operational metrics

    37
    Adjusted EBITDAX
    $251M
    Q1 FY26
    Adjusted net income
    $44M
    Q1 FY26

    Excludes $83M mark-to-market unrealized gain, exploration expense, and other nonrecurring items.

    Mark-to-market unrealized gain (hedge book)
    $83M
    Q1 FY26

    Included in reported profit of $107M.

    Total liquidity
    $1.3B
    Q1 FY26

    As of end of Q1 FY26.

    Borrowings outstanding (upstream credit facility)
    $350M
    Q1 FY26
    Borrowings outstanding (midstream credit facility)
    $47M
    Q1 FY26

    For Pinnacle Gas Services, entered into in March.

    Operating cost per Mcfe
    $0.93up $0.16 from Q4 FY25
    Q1 FY26

    Negatively impacted by lower production levels and prior period adjustments for gathering costs.

    EBITDAX margin
    73%
    Q1 FY26
    Natural gas and oil sales (after hedging)
    $339M
    Q1 FY26

    Reflecting lower production levels.

    Total acreage
    1,074,868 gross acres
    Q1 FY26

    Prospective for Haynesville and Bossier shales.

    Western Haynesville acreage
    540,000 net acres
    Q1 FY26
    Legacy Haynesville acreage
    266,570 net acres
    Q1 FY26
    Western Haynesville producing wells
    36 wells
    Q1 FY26
    Legacy Haynesville operated drilling inventory
    955 gross locations
    Q1 FY26

    Includes 114 gross horseshoe locations.

    Legacy Haynesville non-operated drilling inventory
    819 gross locations
    Q1 FY26
    Western Haynesville drilling inventory
    3,331 gross locations
    Q1 FY26

    Net locations are estimated as much acreage is not yet unitized.

    Horseshoe wells planned
    16 wells
    FY26
    Horseshoe well drilling cost savings
    35%
    Q1 FY26
    Legacy Haynesville wells drilled to TD
    12 wells
    Q1 FY26

    Individual laterals ranged from 8,497 feet to 15,772 feet.

    Western Haynesville wells drilled to TD
    5 wells
    Q1 FY26

    Individual laterals ranged from 9,400 feet to 11,393 feet.

    Western Haynesville record lateral length
    14,800 feet
    April 2026

    Exceeded previous record of 12,763 feet.

    Legacy Haynesville wells turned to sales
    10 wells
    Q1 FY26

    Individual IP rates ranged from 15 MMcf/d to 41 MMcf/d.

    Western Haynesville wells turned to sales
    6 wells
    Q1 FY26
    Legacy Haynesville drilling days to TD (benchmark long lateral)
    26 days
    Q1 FY26

    For wells > 8,500 feet lateral length.

    Legacy Haynesville footage drilled per day
    921 feet/day3% increase vs Q4 FY25
    Q1 FY26
    Western Haynesville drilling days to TD
    57 daysincrease of 3 days vs Q4 FY25
    Q1 FY26

    Affected by vertical depth, temperatures, and lateral lengths variability.

    Western Haynesville footage drilled per day
    478 feet/day4% lower than Q4 FY25
    Q1 FY26
    Legacy Haynesville drilling cost per foot (benchmark long lateral)
    $700/foot3% increase vs Q4 FY25
    Q1 FY26

    Increase due to shorter average lateral length, more horseshoe wells, and wells in East Texas requiring additional casing strings.

    Legacy Haynesville completion cost per foot (benchmark long lateral)
    $652/foot9% decrease vs Q4 FY25
    Q1 FY26

    Due to less horsepower, higher frac efficiency, and slightly lower drill-out cost.

    Western Haynesville drilling cost per foot
    $1,534/foot3% increase vs Q4 FY25
    Q1 FY26
    Western Haynesville completion cost per foot
    $1,537/footunchanged vs Q4 FY25
    Q1 FY26
    Frac fleets operating
    3 fleets
    Q1 FY26

    Added third frac fleet in January.

    Rigs operating
    9 rigs
    Q1 FY26
    Western Haynesville wells drilled to TD (cumulative)
    47 wells
    April 2026

    Through Q1, 44 wells were drilled to TD.

    Power Generation Hub capacity
    5.2 GW
    Future

    Natural gas-fired generation.

    Power Generation Hub gas supply
    1 Bcf/d
    By 2031

    Comstock will provide the natural gas supply.

    Pinnacle Gas Services credit facility size
    $150M
    March 2026

    New facility entered into in March.

    Industry KPIs

    6
    MetricValueDetails
    D c efficiency rig activity9 rigsrigs
    Realized price differential$4.27USD/Mcf
    Basin level production volume1.1 Bcfe/dayBcfe/day
    Cost of supply unit cash cost$0.93USD/Mcfe
    FCF shareholder distributions$192MUSD
    Weather event volume earnings impactLower production

    Deals & partnerships

    2
    NextEra Energy Resources, US Department of Commerce, JapanDevelopment and operation of a 5.2 GW natural gas-fired power generation hub

    Site selected in Anderson County, Texas. Part of Japan's $550 billion investment commitment in the US. NextEra is advancing site development, procurement, permitting, and commercial structuring.

    QuantumRedemption of preferred equity units in Pinnacle Gas Services

    Pinnacle Gas Services is seeking a new common equity partner to replace Quantum, which was a preferred equity partner.

    Capital programs

    2
    Western Haynesville Power Generation Hubactively developing
    Funding: US and Japan governments

    Benefit: 5.2 GW natural gas-fired generation

    Selected by US Department of Commerce. NextEra Energy Resources to develop, build, and operate. Comstock to provide natural gas supply, potentially reaching almost 1 Bcf/d by 2031.

    Pinnacle Gas Services Midstream Build-outunderway
    Funding: separate credit facility + equity partner
    Start: 2023

    Benefit: Increased treating capacity (second frame operational this summer)

    Formed to gather and treat natural gas in Western Haynesville. Seeking equity partner to redeem preferred units and fund growth. Capital expenditure expected to be lower going forward after initial heavy upfront spend.

    Risks & headwinds

    5
    Lower production due to winter weatherQ1 FY26

    1.1 Bcfe/day average production

    Mitigation: Production expected to increase 13-15% in Q2 FY26; increased frac fleet activity.

    Increased operating costsQ1 FY26

    Operating cost per Mcfe up $0.16 to $0.93

    Mitigation: Implementing new performance initiatives, D&C optimization, rotary steerable drilling, big hole design, rig upgrades.

    Basis differentials and realized gas pricesQ1 FY26

    $0.69 basis differential to NYMEX; $3.45/Mcf realized price after hedging

    Mitigation: Expectation for more normal gas market; marketing strategy of 75% first-month basis and 25% spot.

    Investor patience with cash burn and slow resource delineationNear-term

    Acknowledged by CEO as a 'hard bridge to cross'

    Mitigation: Deliberate, patient development of Western Haynesville to maximize long-term value; production growth expected in Q2 and H2 FY26.

    Variability in Western Haynesville well performanceOngoing

    Hutto Rodell well underperformed due to high water volumes during flowback; variability in drilling performance due to geology, depth, temperature.

    Mitigation: Experimentation with drilling geometry, completion design (bigger fracs), and conservative drawdown protocols; new well designs (big hole) and rig upgrades.

    What to watch in Q2 FY26

    5

    Production growth

    Q2 FY26
    Current1.1 Bcfe/day (Q1 FY26)
    Target13%-15% increase

    Why it matters

    Verifies management's claim of 'turning the corner' on production after Q1 weather impact🌐s and supports full-year growth expectations.

    Our production should be up 13%, 14%, 15% for the second quarter.

    Q&A highlights

    5

    How patient should investors be given current cash burn and production/capital misalignment, despite the long-term value?

    Jay Allison acknowledged the "cash burn and slow pace of resource delineation" but framed it as a positive, deliberate strategy to protect equity value and avoid past mistakes. He stated that production is expected to increase significantly in Q2 and H2 FY26, indicating they have "turned the corner" after laying down rigs in the prior year.

    I think, Carlos, we have turned the corner. And the corner is hard... But I think we've turned that curve on that. So production should go up. We should have really great growth in the rest of this year, particularly in the third and fourth quarter.

    asked by Carlos Andres E. Escalante · answered by Miles Allison

    2 min read6 chapters

    Detailed Narrative

    01

    Western Haynesville Strategic Development

    Comstock continues its strategic, patient development of the Western Haynesville, aiming to avoid past mistakes of over-drilling seen in the legacy Haynesville. The company has acquired drilling rights on 728,000 gross acres over five years, identifying 2,546 net locations. This deliberate approach, focusing on cost efficiency and resource delineation, is intended to maximize long-term value despite potential near-term investor impatience regarding cash burn.

    02

    Power Generation Hub

    The US Department of Commerce selected Comstock's Western Haynesville site in Anderson County, Texas, to host a new 5.2 gigawatt natural gas-fired power generation hub. This project, part of a US-Japanese trade deal, will be developed and operated by NextEra Energy Resources. Comstock will be the natural gas supplier, potentially providing up to 1 billion cubic feet per day by 2031, positioning the company as a key player in supplying gas to AI hyperscalers and data centers.

    03

    Drilling and Completion Optimization

    Comstock is actively implementing new performance initiatives to reduce D&C costs and improve efficiency in both Legacy and Western Haynesville. This includes continued field testing of rotary steerable drilling systems, upgrading a Western Haynesville rig to a 10,000 PSI rating by late summer, and testing new higher-temperature rated drilling motors. A new "big hole" well design, which uses an 8.5-inch bit size in the lateral, has shown promising results in reducing drilling costs and improving predictability.

    04

    Horseshoe Well Program

    The company's new horseshoe well design, which combines two shorter laterals into a single longer one, has demonstrated significant capital efficiency, achieving 35% savings in drilling costs for 10,000-foot wells compared to two 5,000-foot laterals. Comstock plans to drill a total of 16 horseshoe wells in 2026, with three of its five Legacy Haynesville rigs currently deployed on these wells.

    05

    Midstream Strategy (Pinnacle Gas Services)

    Comstock formed Pinnacle Gas Services (PGS) in 2023 to gather and treat natural gas in the Western Haynesville, supporting its drilling program and enabling opportunities like the Power Generation Hub. PGS is pursuing a separate credit facility and is actively seeking an equity partner to fund its continued growth, aiming to redeem preferred units and bring in a long-term common equity investor. This strategy allows Comstock to control its midstream infrastructure, keep producing costs low, and capture future value.

    06

    Balance Sheet and Liquidity

    The company maintains a strong financial position, ending the quarter with almost $1.3 billion of liquidity. This was supported by $445 million in asset divestitures in 2025 and a robust hedging program. The upstream credit facility has $350 million outstanding against a $2 billion borrowing base, with an elected commitment of $1.5 billion. The midstream credit facility for Pinnacle Gas Services had $47 million outstanding at quarter-end.

    AI-generated summary of the company’s earnings call. Not investment advice.