Fresh Heterotextus fruitbodies are pendulous with a narrow attachment point and then broadening downward. From a short distance away one of these resembles a broad, upside-down cone. The lower surface may be more or less flattish or curved a little upward (then resulting in a fruitbody that has a slight resemblance to an upside-down cup. As the fruitbodies dry they may become more cup-like or somewhat irregular in form. If a fungus on wood is yellow to orange and looks like an upside down cup it’s probably a Heterotextus. Though it can be harder to tell when fruitbodies are immature or greatly dried.
There certainly are yellow to orange, wood-inhabiting ascomycetes, which may angle their cup-like surfaces in various directions, though mostly the cups face upward. Some of the orange species of Orbilia might be confused with Heterotextus. However, Orbilia frutibodies are typically gregarious, closely packed and they don’t expand to resemble a broad cone.
Substrate description makes me suspect this is a fire-associated ascomycota rather than Heterotextus. The fruit bodies resemble folded-up discs to me. Very interesting. Other moderators may have more insight into specific species.
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