v3.26.1
CANADIAN GOLD CORP ACQUISITION
3 Months Ended
Mar. 31, 2026
CANADIAN GOLD CORP ACQUISITION  
CANADIAN GOLD CORP ACQUISITION

NOTE 18 CANADIAN GOLD CORP ACQUISITION

On January 5, 2026, the Company completed the acquisition of Canadian Gold, an exploration and production mine which has 100% interest in the Tartan Lake Gold Mine Project located in the province of Manitoba, Canada. The Company acquired 100% of Canadian Gold’s outstanding equity interests.

The Company accounted for the acquisition of Canadian Gold as an asset acquisition, according to ASC 805 – Business Combinations.

Consideration transferred to acquire Canadian Gold was measured at fair value. Pursuant to the Arrangement Agreement, the Company issued 2,943,766 common shares and 1,529,508 subscription receipts with a fair value of $87.7 million as part of the consideration. The Company’s previously held equity interest was measured at a fair value of $5.1 million and included in consideration.

The following tables summarize the purchase price and the estimated fair value of assets acquired and liabilities assumed on January 5, 2026:

Fair value

January 5, 2026

Purchase price:

Common shares

$

57,698

Subscription receipts (Note 14)

 

29,978

Previously held equity interest

 

5,128

$

92,804

Fair Value

January 5, 2026

Purchase price:

Cash and cash equivalents

$

499

Accounts receivable

106

Prepaid and other current assets

20

Property, plant and equipment

39

Mineral property interests

115,136

Accounts payable and accrued liabilities

(539)

Deferred income tax liability

(22,457)

$

92,804