v3.26.1
Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Current Assets:    
Cash and cash equivalents $ 31,405,235 $ 16,951,645
Accounts receivable 1,340,513 1,287,722
Derivative assets (Note 12) 2,006,187 1,960,796
Assets held for sale (Note 5) 22,992,892 0
Prepaid expenses and other current assets 388,034 457,816
Total current assets 58,132,861 20,657,979
Non-current Assets:    
Investments (Note 3) 67,212,920 39,505,436
Mineral rights and properties (Note 5) 730,597 11,980,716
Properties, plant and equipment, net (Note 5) 35,601,644 29,886,209
Deposits 1,930,964 8,002,643
Reclamation bond deposit 74,711 3,996,174
Notes receivable and advances (Note 4) 0 10,313,754
Intangible assets, net (Note 6) 9,647,576 24,943,388
Goodwill (Note 6) 1,507,154 1,507,154
Finance lease - right of use asset, net (Note 8) 18,521 836,921
Operating lease - right of use asset, net (Note 8) 17,948,518 17,704,775
Other assets 744,489 269,488
Total non-current assets 135,417,094 148,946,658
TOTAL ASSETS 193,549,955 169,604,637
Current Liabilities:    
Accounts payable 2,109,740 2,269,912
Accrued expenses and other liabilities (Note 7) 4,040,758 4,848,299
Comstock Metals deferred revenue - current 3,913,173 2,166,517
Liabilities held for sale (Note 5) 6,832,924 0
Operating lease - right of use lease liability (Note 8) 857,130 540,542
Deferred liabilities 432,065 199,695
Total current liabilities 18,185,790 10,024,965
Long-term Liabilities:    
Reclamation liability 17,677 6,488,215
Finance lease - right of use lease liability (Note 8) 16,440 0
Operating lease - right of use lease liability (Note 8) 18,528,175 18,172,659
Deferred revenue (Note 13) 1,854,158 1,887,500
Flux Photon payable (Note 16) 2,451,758 7,923,888
Other liabilities 927,998 2,206,420
Total long-term liabilities 34,696,206 48,678,682
TOTAL LIABILITIES 52,881,996 58,703,647
COMMITMENTS AND CONTINGENCIES (Notes 9 and 16)
Stockholders' Equity:    
Preferred stock $0.000666 par value, 50,000,000 shares authorized, no shares outstanding 0 0
Common stock, $0.000666 par value, 245,000,000 shares authorized, 75,951,453 and 51,853,490 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively 193,075 177,026
Additional paid-in capital 550,733,190 486,130,452
Accumulated deficit (413,579,326) (378,727,508)
Total equity - Comstock Inc. 137,346,939 107,579,970
Non-controlling interest 3,321,020 3,321,020
Total stockholders' equity 140,667,959 110,900,990
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY 193,549,955 169,604,637
Marathon SAFE Note Liability [Member]    
Long-term Liabilities:    
Convertible Debt, Noncurrent $ 10,900,000 $ 12,000,000