v3.26.1
Asset Retirement Obligation
3 Months Ended
Mar. 31, 2026
Asset Retirement Obligation  
Asset Retirement Obligation

10. Asset Retirement Obligation

The following table presents the changes in the Company’s asset retirement obligation for the three months ended March 31, 2026 and year ended December 31, 2025:

  ​ ​ ​

March 31, 

  ​ ​ ​

December 31, 

  ​ ​ ​

2026

  ​ ​ ​

2025

  ​ ​ ​

(in thousands)

Asset retirement obligation – balance at beginning of period

$

10,856

$

9,880

Changes in estimate

 

133

 

(29)

Accretion

 

301

 

1,005

Asset retirement obligation – balance at end of period

$

11,290

$

10,856

As of March 31, 2026 and December 31, 2025, the Company had off-balance sheet arrangements for a surety bond for its Isabella Pearl Mine of $23.1 million. As of March 31, 2026 and December 31, 2025, the bond is offset by asset

retirement obligations for future reclamation of $10.8 million and $10.5 million. The Company’s asset retirement obligations were discounted using a credit adjusted risk-free rate of 11%.

As of March 31, 2026 and December 31, 2025, the Company had off-balance sheet arrangements for a surety bond for its County Line property of $5 million. As of March 31, 2026 and December 31, 2025, the bond is offset by asset retirement obligations for future reclamation of $0.5 million and $0.4 million, respectively. The Company’s asset retirement obligations were discounted using a credit adjusted risk-free rate of 11%.