---
schema_version: "secwatch.filing_event.v1"
accession: "0001477932-23-006684"
form_type: "8-K/A"
ticker: "CEIN"
cik: "0001309082"
company_name: "CAMBER ENERGY, INC."
filed_at: "2023-09-07T23:59:59+00:00"
generated_at: "2026-06-10T22:36:00.083904+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Camber Energy completes reverse merger with Viking; pro forma shows $14.5M revenue, $2.8M net loss for H1 2023

## Summary
- Pro forma combined revenue $14.5M, net loss $2.8M for six months ended June 30, 2023.
- Goodwill of $41.1M recorded; total assets $90M, total liabilities $75.9M.
- Viking deemed accounting acquirer; Camber shareholders own 34.6% of combined entity.
- Notes indicate possible impairment indicators and going concern uncertainty for Camber.

## SEC filing metadata
- accession: 0001477932-23-006684
- form_type: 8-K/A
- ticker: CEIN
- cik: 0001309082
- company_name: CAMBER ENERGY, INC.
- filed_at: 2023-09-07T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 9.01, 2.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1309082/000147793223006684/0001477932-23-006684-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1309082/000147793223006684/cei_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001477932-23-006684
- JSON: https://secwatch.observer/filing/0001477932-23-006684.json
- Plain text: https://secwatch.observer/filing/0001477932-23-006684.txt

## Key facts
- M&A Transactions
  CAMBER ENERGY, INC. completed an acquisition involving Viking Energy Group, Inc. (closed 2023-08-01).
  - Action: acquisition
  - Counterparty: Viking Energy Group, Inc.
  - Closing: 2023-08-01
  source text: resent the historical financial information of Camber Energy, Inc., a Nevada corporation (“Camber”) giving effect to the merger (the “Merger”) of Viking Merger Sub, Inc., a Nevada corporation and wholly owned subsidiary of Camber (“Merger Sub”), with and into Viking Energy Group, Inc., a Nevada corporation (“Viking”), with Viking surviving the Merger as a wholly-owned subsidiary of Camber.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1309082/000147793223006684/0001477932-23-006684-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.