v3.26.1
Post-employment benefit obligations
12 Months Ended
Dec. 31, 2025
Schedule Of Amounts Recognized In Consolidated Statements Of Financial Position [Abstract]  
Post-employment benefit obligations [Text Block]

17.  Post-employment benefit obligations

The Company maintains two non-contributory defined benefit pension plans covering substantially all employees at its U.S. operating subsidiary, U.S. Silver - Idaho, Inc. One plan covers salaried employees and one plan covers hourly employees. Benefits for the salaried plan are based on salary and years of service. Hourly plan benefits are based on negotiated benefits and years of service. The Company's funding policy is to contribute annually the minimum amount prescribed, as specified by applicable regulations. The expected average service life of the active plan participants as at December 31, 2025 is approximately 9 years.

The amounts recognized in the consolidated statements financial position are as follows:

    December 31,     December 31,  
    2025     2024  
             
Present value of funded obligations   25,104     24,876  
Fair value of plan assets   22,973     20,984  
Deficit of funded plans $ 2,131   $ 3,892  

The movements in the defined benefit obligations are as follows:

    December 31,     December 31,  
    2025     2024  
             
Obligations, beginning of year $ 24,876   $ 26,176  
Current service costs   467     552  
Interest costs   1,319     1,238  
Benefits paid   (1,331 )   (1,308 )
Actuarial loss (gain)   (227 )   (1,782 )
Obligations, end of year $ 25,104   $ 24,876  

The movements in the fair value of plan assets are as follows:

    December 31,     December 31,  
    2025     2024  
             
Assets, beginning of year $ 20,984   $ 19,639  
Return on assets   1,048     976  
Actuarial gain   1,092     369  
Employer contributions   1,180     1,308  
Benefits paid   (1,331 )   (1,308 )
Assets, end of year $ 22,973   $ 20,984  

The amounts recognized in the consolidated statements of loss and comprehensive loss are as follows:

    December 31,     December 31,  
    2025     2024  
             
Current service costs, interest costs, and   return on assets included in cost of sales $ 738   $ 814  

The principal actuarial assumptions are as follows:

    December 31,     December 31,  
    2025     2024  
             
Discount rate (expense)   5.50%     4.75%  
Discount rate (year end disclosures)   5.50%     5.50%  
Future salary increases (salaried plan only)   5.00%     5.00%  

A 1% decrease in discount rate would have resulted in approximately $3.2 million increase in the defined benefit obligation from $25.1 million to $28.3 million as at December 31, 2025 (2024: $3.2 million increase in the defined benefit obligation from $24.9 million to $28.1 million). A 1% increase in future salary increases would have resulted in approximately $0.1 million increase in the defined benefit obligation from $25.1 million to $25.2 million as at December 31, 2025 (2024: $0.1 million increase in the defined benefit obligation from $24.9 million to $25.0 million).

Plan assets are fully comprised of pooled or mutual funds. The expected return on plan assets at 5.0% (2024: 5.0%) is determined by considering the expected returns available on the assets underlying the current investment policy. Expected yield on fixed interest investments is based on gross redemption yields as at the end of the reporting period. Expected returns on equity investments reflect long-term real rates of return in the market.

Expected contributions to pension benefit plans for the year ended December 31, 2026 are approximately $1.3 million, inclusive of contributions for fiscal 2025 of $0.3 million. For the year ended December 31, 2025, the actuarial gains charged to other comprehensive income are $1.3 million (2024: actuarial gains of $2.2 million).