VOC Energy Trust filed its Form 10-Q for the quarterly period ended September 30, 2026, disclosing distributable income, per-unit distributions, and cumulative production data for its term net profits interest.

Key Highlights

  • Q3 2026 distributable income: $4,760,000, compared with $1,870,000 in Q3 2025, according to the filing.
  • Q3 2026 distribution per unit: $0.28, up from $0.11 per unit in Q3 2025, based on 17,000,000 units outstanding.
  • Nine-month distributable income: $7,905,000 for the nine months ended September 30, 2026, versus $5,525,000 for the same period in 2025.
  • Income from net profits interest: $4,894,357 for Q3 2026, compared with $2,157,519 for Q3 2025.
  • Total assets: $8,644,397 as of September 30, 2026, down from $10,399,993 as of December 31, 2025.
  • Cumulative production: As of September 30, 2026, the Trust reported payment for 80% of net proceeds from 10.0 MMBoe of production since inception, equivalent to 8.0 MMBoe in respect of the net profits interest.

VOC Energy Trust's Q3 2026 Financial Results and Net Profits Interest Status

According to the filing, VOC Energy Trust (NYSE:VOC) reported income from its net profits interest of $4,894,357 for the three months ended September 30, 2026, a significant increase from $2,157,519 for the same period in 2025. After accounting for general and administrative expenses of $134,521 and cash on hand adjustments, the Trust's distributable income for Q3 2026 reached $4,760,000, translating to $0.28 per unit for the period. For the nine months ended September 30, 2026, distributable income totaled $7,905,000, or $0.465 per unit, compared with $5,525,000, or $0.325 per unit, for the nine months ended September 30, 2025.

The Trust's statement of assets shows cash and cash equivalents of $1,528,683 as of September 30, 2026. The investment in net profits interest carried at $140,591,606 is offset by accumulated amortization and impairment of $133,475,892, resulting in total assets of $8,644,397. The filing notes that amortization of the net profits interest for the nine-month period was $1,257,640, compared with $1,335,446 for the same period in 2025.

The filing discloses that the Trust's net profits interest will terminate on the later of December 31, 2030, or when 10.6 million barrels of oil equivalent have been produced from the underlying properties and sold. As of September 30, 2026, the Trust reported cumulative production sold since inception of 10.0 MMBoe, equivalent to 8.0 MMBoe in respect of the net profits interest. General and administrative expenses for Q3 2026 included $37,500 paid to The Bank of New York Mellon Trust Company, N.A., and $0 paid to VOC Brazos Energy Partners, L.P.

What Was Disclosed

VOC Energy Trust's 10-Q for the quarter ended September 30, 2026 disclosed distributable income, per-unit distributions, total assets, net profits interest income, and cumulative production data, with 17,000,000 units outstanding throughout the period.