v3.26.1
Summary of Significant Accounting Policies (Policies)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies  
Basis of presentation

Basis of presentation

These unaudited interim condensed consolidated financial statements do not conform in all respects to the requirements of accounting principles generally accepted in the United States of America (“US GAAP”) for annual financial statements. These unaudited interim condensed consolidated financial statements reflect all the normal and recurring adjustments which in the opinion of management are necessary for a fair presentation of the results for the periods presented and contain sufficient disclosures so as to make the interim condensed consolidated financial statement not misleading. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited annual consolidated financial statements for the year ended December 31, 2025. We applied the same accounting policies as in the prior year. Certain information and footnote disclosures required by US GAAP have been condensed or omitted in these interim consolidated financial statements.

Segments

Segments

We regularly review our operating segments and the approach used by management to evaluate performance and allocate resources. The Company operates as a single reportable segment. Our determination that we operate as a single segment is consistent with the financial information as presented in the consolidated statements of operations and comprehensive loss, which is regularly reviewed by the chief operating decision maker (CODM), considered to be the Chief Executive Officer, Chief Operating Officer, Chief Financial Officer, Vice President Finance, and General Counsel, for purposes of evaluating performance, allocating resources, setting incentive compensation targets, and planning and forecasting for future periods. Our CODM allocates resources and assesses financial performance on a consolidated basis with consideration given to key financial metrics, including gross loss, operating loss, and net loss. All revenues are earned within the U.S., and all of the Company’s long-lived assets are within the U.S. As the Company operates as a single reportable segment, segment assets represent total assets as presented in the consolidated balance sheets. Significant expenses reviewed by the CODM are consistent with the presentation of expenses in the Company’s consolidated statements of operations and comprehensive loss, note 19, and note 20, as shown in the following table.

Three Months Ended

Six Months Ended

June 30,

June 30,

Single Reportable Segment

2026

2025

2026

2025

U3O8 sales

14,373

10,428

18,277

10,428

Disposal fees

7

27

7

Sales

14,373

10,435

18,304

10,435

U3O8 product costs

12,325

8,397

15,012

8,397

Lower of cost or NRV adjustments

154

98

154

2,696

Cost of sales

12,479

8,495

15,166

11,093

Gross profit (loss)

1,894

1,940

3,138

(658)

Exploration and evaluation

1,191

1,161

3,470

2,205

Development

15,940

14,062

30,886

23,805

General and administration

2,711

2,199

6,634

4,372

Accretion of asset retirement obligations

488

281

917

558

Operating costs

20,330

17,703

41,907

30,940

Operating profit (loss)

(18,436)

(15,763)

(38,769)

(31,598)

Interest income

1,029

701

1,794

1,568

Interest expense

(2,760)

(290)

(5,706)

(556)

Mark to market gain (loss)

4,797

(5,622)

(1,566)

(1,312)

Foreign exchange gain (loss)

(1,357)

(24)

(1,996)

(24)

Other income (loss)

35

42

776

68

Net income (loss)

(16,692)

(20,956)

(45,467)

(31,854)

Fair values

Three Months Ended

Six Months Ended

June 30,

June 30,

Single Reportable Segment

2026

2025

2026

2025

U3O8 sales

14,373

10,428

18,277

10,428

Disposal fees

7

27

7

Sales

14,373

10,435

18,304

10,435

U3O8 product costs

12,325

8,397

15,012

8,397

Lower of cost or NRV adjustments

154

98

154

2,696

Cost of sales

12,479

8,495

15,166

11,093

Gross profit (loss)

1,894

1,940

3,138

(658)

Exploration and evaluation

1,191

1,161

3,470

2,205

Development

15,940

14,062

30,886

23,805

General and administration

2,711

2,199

6,634

4,372

Accretion of asset retirement obligations

488

281

917

558

Operating costs

20,330

17,703

41,907

30,940

Operating profit (loss)

(18,436)

(15,763)

(38,769)

(31,598)

Interest income

1,029

701

1,794

1,568

Interest expense

(2,760)

(290)

(5,706)

(556)

Mark to market gain (loss)

4,797

(5,622)

(1,566)

(1,312)

Foreign exchange gain (loss)

(1,357)

(24)

(1,996)

(24)

Other income (loss)

35

42

776

68

Net income (loss)

(16,692)

(20,956)

(45,467)

(31,854)