HPK (HighPeak Energy) Current Accrued Expense: $59.3 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HPK HighPeak Energy Inc HPK
49 GF Score
Price $8.32
GF Value $10.20
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is HighPeak Energy Current Accrued Expense?

HighPeak Energy HPK -0.12% 49 Current Accrued Expense is $59.3 Mil as of Jun. 2026. GuruFocus rates HPK with a GF Score™ of 49/100 and a GF Value™ of $10.20 (Modestly Undervalued). The stock has 8 warning signs investors should review.

HighPeak Energy's Current Accrued Expense for the quarter that ended in Jun. 2026 was $59.3 Mil.

HighPeak Energy's quarterly Current Accrued Expense declined from Dec. 2025 ($51.8 Mil) to Mar. 2026 ($29.3 Mil) but then increased from Mar. 2026 ($29.3 Mil) to Jun. 2026 ($59.3 Mil).

HighPeak Energy's annual Current Accrued Expense declined from Dec. 2023 ($58.8 Mil) to Dec. 2024 ($57.4 Mil) and declined from Dec. 2024 ($57.4 Mil) to Dec. 2025 ($51.8 Mil).

HighPeak Energy Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for HighPeak Energy's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

HighPeak Energy Current Accrued Expense Chart

HighPeak Energy Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial 32.41 107.44 58.84 57.37 51.85

HighPeak Energy Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 46.62 47.22 51.85 29.28 59.35
HPK
49GF Score
HighPeak Energy Inc HPK
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

HighPeak Energy Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $59.3 Mil mean?
HighPeak Energy (HPK) has a Current Accrued Expense of $59.3 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on HighPeak Energy and its competitors.
Is HighPeak Energy's Current Accrued Expense too high?
HighPeak Energy's current Current Accrued Expense is $59.3 Mil. Overall, HighPeak Energy has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does HighPeak Energy's Current Accrued Expense compare to GFR and REPX?
HighPeak Energy's Current Accrued Expense of $59.3 Mil can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for an Oil & Gas company?
A good Current Accrued Expense depends on the Oil & Gas industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on HighPeak Energy and its competitors. HighPeak Energy's current Current Accrued Expense is $59.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HighPeak Energy stock overvalued right now?
Based on GuruFocus' analysis, HighPeak Energy (HPK) is currently considered Modestly Undervalued. The stock's GF Value™ is $10.20, compared to a current price of $8.32 — trading 18.4% below its estimated fair value. The current Current Accrued Expense is $59.3 Mil. HighPeak Energy's overall GF Score™ is 49/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For HighPeak Energy (HPK), the current Current Accrued Expense is $59.3 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is HighPeak Energy (HPK) Overvalued in 2026?

Based on GuruFocus' analysis, HighPeak Energy stock appears to be undervalued. The current stock price of $8.32 is trading 18.4% below its estimated GF Value™ of $10.20. GuruFocus considers HighPeak Energy to be Modestly Undervalued.

Key valuation signals for HPK:

  • Current Accrued Expense: $59.3 Mil
  • GF Value™: $10.20 vs. price of $8.32 (18.4% below fair value)
  • GF Score™: 49/100 with 8 warning signs

No single metric tells the full story. See the HPK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

HighPeak Energy Business Description

Industry EnergyOil & Gas
Other Exchanges 58R:Germany
Address 421 West 3rd Street, Suite 1000, Fort Worth, TX, USA, 76102
HighPeak Energy Inc is an independent crude oil and natural gas exploration and production company that explores for, develops and produces crude oil, NGL, and natural gas prominently in Howard County of the Midland Basin. The company operates in a single segment, which is crude oil and natural gas development, exploration, and production in the U.S. The majority of the company's revenue is derived from the Crude oil sales.
49GF Score

Get the complete analysis for HPK

Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$8.32
Price
$10.20
GF Value