EXHIBIT 99.1

CorEnergy Infrastructure Trust, Inc. Financial Information

CorEnergy Infrastructure Trust, Inc.
Consolidated Balance Sheet
			December 31, 2023
			Unaudited
Assets
Property and equipment, net of accumulated depreciation of $36,909,023			$	86,056,269
Financing notes and related accrued interest receivable, net of reserve of $50,000			606,850
Cash and cash equivalents			9,200,695
Accounts and other receivables			10,357,380
Due from affiliated companies			12,500
Deferred costs, net of accumulated amortization of $1,039,918			102,428
Inventory			2,283,592
Prepaid expenses and other assets			9,072,383
Operating right-of-use assets			6,070,298
Deferred tax asset, net			206,630
Assets held-for-sale			109,324,629
Total Assets			$	233,293,654
Liabilities and Equity
Secured credit facilities, net of debt issuance costs of $163,980			$	105,864,684
Unsecured convertible senior notes, net of discount and debt issuance costs of $1,068,771			116,952,565
Accounts payable and other accrued liabilities			27,600,005
Income tax payable			21,982
Due to affiliated companies			118,775
Operating lease liability			6,480,693
Unearned revenue			390,749
Liabilities held-for-sale			5,969,221
Total Liabilities			$	263,398,674
Equity
Series A Cumulative Redeemable Preferred Stock 7.375%, $139,078,195 liquidation preference ($2,500 per share, $0.001 par value), 69,367,000 authorized; 51,810 issued and outstanding at December 31, 2023			$	129,525,675
Common stock, non-convertible, $0.001 par value; 15,353,833 shares issued and outstanding at December 31, 2023 (100,000,000 shares authorized)			15,354
Class B Common Stock, $0.001 par value; 683,761 shares issued and outstanding at December 31, 2023 (11,896,100 shares authorized)			684
Additional paid-in capital			327,285,007
Retained deficit			(607,062,016)
Total CorEnergy Equity			(150,235,296)
Non-controlling interest			120,130,276
Total Equity			(30,105,020)
Total Liabilities and Equity			$	233,293,654

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EXHIBIT 99.1

CorEnergy Infrastructure Trust, Inc. Financial Information

CorEnergy Infrastructure Trust, Inc.
Consolidated Statement of Operations
			For the Year Ended December 31, 2023
			Unaudited
Revenue
Transportation and distribution			$	118,460,499
Pipeline loss allowance subsequent sales			12,699,864
Lease and other revenue			407,544
Total Revenue			131,567,907
Expenses
Transportation and distribution			75,788,377
Pipeline loss allowance subsequent sales cost of revenue			12,423,097
General and administrative			27,953,275
Depreciation and amortization			14,111,980
Loss on impairment of long-lived assets			254,917,560
Total Expenses			385,194,289
Operating Loss			$	(253,626,382)
Other Income (Expense)
Other Income			$	882,887
Interest expense			(18,087,219)
Total Other Expense			(17,204,332)
Loss before income taxes			(270,830,714)
Taxes
Current tax expense			26,808
Deferred tax benefit			(867,451)
Income tax benefit, net			(840,643)
Net Loss			$	(269,990,071)
Less: Net Income attributable to non-controlling interest			3,236,848
Net Loss attributable to CorEnergy Infrastructure Trust, Inc.			$	(273,226,919)
Preferred dividend requirements			9,552,519
Net Loss attributable to Common Stockholders			$	(282,779,438)