v3.26.1
Note 17 - Segments
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segments

17. Segments

The Company engages in exploration and development for gold ore and associated minerals in Alaska. The Company also holds a 30% membership interest in Peak Gold, JV which achieved production in 2024. The reportable segments are those operations whose operating results are reviewed by the chief operating decision maker ("CODM") to make decisions about resources to be allocated. The Company's CODM is the President and Chief Executive Officer and is responsible for the management of the Company. An operating segment is a component of an entity that engages in business activities, operating results are "regularly" reviewed by the CODM to make resource allocation decisions and assess performance and for which discrete financial information is available. Inter-segment transactions are recorded at amounts that reflect normal third-party terms and conditions, with inter-segment profits eliminated from the cost base of the segment incurring the charge. The Company has identified two operating and reportable segments: (i) Peak Gold, JV and (ii) Exploration. The Company's general corporate administration are included within "Corporate and other reconciling items" to reconcile the reportable segments to the consolidated financial statements. The Company's CODM reviews the quarterly results of the Company's exploration projects based on the expenditures associated with the exploration in the regions where the Company's mineral claims are located. The Peak Gold JV, engages in business activities from which the Company recognizes operating income or loss. The CODM uses quarterly financial information (income from equity investment from Peak Gold JV) of the Peak Gold JV, in his evaluation of the performance of the Peak Gold JV and can make decisions regarding resource allocations within the Company. Segment information is prepared on the same basis that the CODM manages our segments, evaluates financial results, and makes key operating decisions. The CODM considers budget to actual and forecast to actual comparison of exploration expenditures and income from equity investment of Peak Gold JV on quarterly basis when making decisions about the allocation of operating and capital resources to each segment.

 

 

 

 

 

 

 

 

 

 

 

 

Fiscal Year Ended December 31, 2025

 

Exploration

 

 

Peak Gold JV

 

 

Corporate and other reconciling items

 

 

Consolidated

 

EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

Claim rental expense

 

$

(463,949

)

 

$

 

 

$

 

 

$

(463,949

)

Exploration expense

 

 

 

 

 

 

 

 

 

 

 

 

Johnson Tract

 

$

(3,565,869

)

 

$

 

 

$

 

 

$

(3,565,869

)

Lucky Shot

 

$

(1,842,696

)

 

$

 

 

$

 

 

$

(1,842,696

)

General exploration expenses

 

$

(412,331

)

 

$

 

 

$

 

 

$

(412,331

)

Total exploration expense

 

$

(5,820,896

)

 

$

 

 

$

 

 

$

(5,820,896

)

Depreciation expense

 

$

(130,543

)

 

$

 

 

$

(10,186

)

 

$

(140,729

)

General and administrative expense

 

$

(463,048

)

 

$

 

 

$

(12,619,826

)

 

$

(13,082,874

)

Total expenses

 

$

(6,878,436

)

 

$

 

 

$

(12,630,012

)

 

$

(19,508,448

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Income from equity investment in Peak Gold, LLC

 

$

 

 

$

88,585,112

 

 

$

 

 

$

88,585,112

 

Total income/(loss) from operations

 

$

(6,878,436

)

 

$

88,585,112

 

 

$

(12,630,012

)

 

$

69,076,664

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER INCOME/(EXPENSE):

 

 

 

 

 

 

 

 

 

 

 

 

Interest and other income

 

$

 

 

$

 

 

$

1,772,675

 

 

$

1,772,675

 

Interest expense

 

$

 

 

$

 

 

$

(7,598,562

)

 

$

(7,598,562

)

Loss on derivative contracts

 

$

 

 

$

(109,108,194

)

 

$

 

 

$

(109,108,194

)

Gain on metal sales

 

$

 

 

$

5,324,700

 

 

$

 

 

$

5,324,700

 

Gain on marketable securities

 

$

 

 

$

 

 

$

4,749,312

 

 

$

4,749,312

 

Total other income/(expense)

 

$

 

 

$

(103,783,494

)

 

$

(1,076,575

)

 

$

(104,860,069

)

LOSS BEFORE INCOME TAXES

 

$

(6,878,436

)

 

$

(15,198,382

)

 

$

(13,706,587

)

 

$

(35,783,405

)

 

 

 

 

 

 

 

 

 

 

 

 

 

As of December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

Total Assets

 

$

53,156,804

 

 

$

47,397,378

 

 

$

71,397,045

 

 

$

171,951,227

 

Total Liabilities

 

$

(1,910,751

)

 

$

(103,657,337

)

 

$

(41,284,850

)

 

$

(146,852,938

)

Net Assets/(Deficit)

 

$

51,246,053

 

 

$

(56,259,959

)

 

$

30,112,195

 

 

$

25,098,289

 

 

 

Fiscal Year Ended December 31, 2024

 

Exploration

 

 

Peak Gold JV

 

 

Corporate and other reconciling items

 

 

Consolidated

 

EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

Claim rental expense

 

$

(589,461

)

 

$

 

 

$

 

 

$

(589,461

)

Exploration expense

 

 

 

 

 

 

 

 

 

 

 

 

Johnson Tract

 

 

(4,059,505

)

 

 

 

 

 

 

 

 

(4,059,505

)

Total exploration expense

 

 

(4,059,505

)

 

 

 

 

 

 

 

 

(4,059,505

)

Depreciation expense

 

 

(112,184

)

 

 

 

 

 

(9,692

)

 

 

(121,876

)

Accretion expense

 

 

(9,542

)

 

 

 

 

 

 

 

 

(9,542

)

General and administrative expense

 

 

(325,500

)

 

 

 

 

 

(10,285,771

)

 

 

(10,611,271

)

Total expenses

 

 

(5,096,192

)

 

 

 

 

 

(10,295,463

)

 

 

(15,391,655

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Income from equity investment in Peak Gold, LLC

 

 

 

 

 

41,669,216

 

 

 

 

 

 

41,669,216

 

Total income/(loss) from operations

 

 

(5,096,192

)

 

 

41,669,216

 

 

 

(10,295,463

)

 

 

26,277,561

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER INCOME/(EXPENSE):

 

 

 

 

 

 

 

 

 

 

 

 

Interest and other income

 

 

28,327

 

 

 

127,365

 

 

 

324,543

 

 

 

480,235

 

Interest expense

 

 

 

 

 

 

 

 

(11,731,622

)

 

 

(11,731,622

)

Loss on derivative contracts

 

 

 

 

 

(54,150,141

)

 

 

 

 

 

(54,150,141

)

Gain on metal sales

 

 

 

 

 

1,209,293

 

 

 

 

 

 

1,209,293

 

Loss on marketable securities

 

 

 

 

 

 

 

 

(199,018

)

 

 

(199,018

)

Total other income/(expense)

 

 

28,327

 

 

 

(52,813,483

)

 

 

(11,606,097

)

 

 

(64,391,253

)

LOSS BEFORE INCOME TAXES

 

$

(5,067,865

)

 

$

(11,144,267

)

 

$

(21,901,560

)

 

$

(38,113,692

)

 

 

 

 

 

 

 

 

 

 

 

 

 

As of December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

Total Assets

 

 

51,908,779

 

 

 

60,706,964

 

 

 

21,276,520

 

 

 

133,892,263

 

Total Liabilities

 

 

(2,143,570

)

 

 

(57,692,107

)

 

 

(72,783,941

)

 

 

(132,619,618

)

Net Assets/(Deficit)

 

$

49,765,209

 

 

$

3,014,857

 

 

$

(51,507,421

)

 

$

1,272,645