EXHIBIT 99.1 

CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS
 
FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025

(Unaudited – Expressed in United States Dollars)

VOX ROYALTY CORP.
 
CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS
 
FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025

(Unaudited – Expressed in United States Dollars)

INDEX

Commitments and contingencies (Note 16)

Subsequent events (Note 21)

Approved by the Board of Directors on August 12, 2026

See accompanying notes to the unaudited condensed interim consolidated financial statements.

See accompanying notes to the unaudited condensed interim consolidated financial statements.

See accompanying notes to the unaudited condensed interim consolidated financial statements.

Supplemental cash flow information (Note 17)

See accompanying notes to the unaudited condensed interim consolidated financial statements.

1. Nature of operations

Vox Royalty Corp. (“Vox” or the “Company”) was incorporated under the Business Corporations Act (Ontario). The Company’s head office is located at 1499 West 120th Ave, Suite 110, Westminster, CO, 80234, USA. The Company’s registered office is 100 King Street West, Suite 5700, Toronto, ON, M5X 1C7, Canada. The Company’s common shares trade on the Toronto Stock Exchange (“TSX”) and on the Nasdaq Stock Market LLC (“Nasdaq”), under the ticker symbol “VOXR”.

The Company holds a diversified portfolio of over 70 royalties, streams, and other interests, with primary exposure to gold and select industrial metals across top tier mining jurisdictions. Approximately 85% of the Company’s portfolio of royalty, streams and other interests by asset count are located in Australia, Canada and the United States.

The Company's net precious metals income on certain streams and other interests is subject to annual production caps which are typically met in the first half of the fiscal year. As a result, net precious metals income may be higher in the first half of the fiscal year, however, this can vary from time to time by changes in mine gold production throughout the year. As a result, the Company's net precious metals income and financial performance for any single quarter may not be indicative of revenue and financial performance which may be expected for the full year.

2. Material accounting policy information

(a) Statement of compliance

These unaudited condensed interim consolidated financial statements are prepared in accordance with International Accounting Standards 34, Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”) and apply the same material accounting policy information and application as disclosed in the annual financial statements for the year ended December 31, 2025. They do not include all of the information and disclosures required by International Financial Reporting Standards as issued by the IASB (“IFRS Accounting Standards”) for annual statements. In the opinion of management, all adjustments considered necessary for fair presentation have been included in these unaudited condensed interim consolidated financial statements. Operating results for the period ended June 30, 2026 are not necessarily indicative of the results that may be expected for the full year ended December 31, 2026. For further information, see the Company’s annual financial statements including the notes thereto for the year ended December 31, 2025.

These unaudited condensed interim consolidated financial statements were reviewed, approved, and authorized for issue by the Company’s Board of Directors on August 12, 2026.

(b) Basis of presentation

These unaudited condensed interim consolidated financial statements have been prepared on a historical cost basis, except for financial instruments, which have been measured at fair value. These unaudited condensed interim consolidated financial statements are presented in United States dollars (“$”), which is also the functional currency of the Company and its wholly-owned subsidiaries.

(c) Principles of consolidation

These unaudited condensed interim consolidated financial statements incorporate the accounts of the Company and its wholly-owned subsidiaries: Vox Royalty Cayman SEZC (Cayman Islands), Vox Royalty Australia Pty Ltd. (Australia), Vox Royalty Canada Ltd. (Ontario, Canada), and Vox Royalty USA Ltd. (Delaware, USA). These unaudited condensed interim consolidated financial statements also incorporated the accounts of the Company’s previously wholly-owned subsidiary, SilverStream SEZC (Cayman Islands), which commenced a voluntary liquidation on November 19, 2025, and held a final meeting of the sole shareholder, Vox, to dissolve SilverStream SEZC, on December 19, 2025.

Subsidiaries are fully consolidated from the date the Company obtains control and continue to be consolidated until the date that control ceases. Control is achieved when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. All intercompany balances, transactions, revenues and expenses have been eliminated on consolidation.

(d) Recent accounting pronouncements adopted

Amendments to IFRS 9 Financial Instruments (“IFRS 9”) and IFRS 7 Financial Instruments: Disclosures (“IFRS 7”)

Effective January 1, 2026, the Company adopted amendments to IFRS 9, Financial Instruments, and IFRS 7, Financial Instruments: Disclosures. The amendments clarify the date of recognition and derecognition of some financial assets and liabilities, introduce a new exception for certain financial liabilities settled through an electronic payment system prior to the settlement date and update the disclosures required for equity instruments designated at fair value through other comprehensive income. The Company elected to apply the option to derecognize financial liabilities settled in cash using an electronic payment system, before the settlement date when the related payment instruction cannot be withdrawn, stopped or cancelled, the Company no longer has access to the cash designated for settlement and the related settlement risk is insignificant. These amendments did not have a material impact on the Company's condensed interim consolidated financial statements.

(e) Recent accounting pronouncements not yet adopted

Certain new accounting standards and interpretations have been published that are not mandatory for the current period and have not been early adopted. The amendments have an effective date of later than December 31, 2026, with earlier application permitted.

IFRS 18 – Presentation and Disclosure in Financial Statements

IFRS 18 introduces new categories and defined subtotals in the statement of profit or loss, new disclosures on management-defined performance measures (“MPMs”) and enhanced requirements to improve the aggregation and disaggregation of information in the financial statements. Under IFRS 18, the statement of profit or loss is divided into three categories: operating, investing, and financing. Concurrent amendments to IAS 7 Cash Flows align with these new subtotals so the cash flow statement will now begin with the IFRS 18-specified subtotal of operating profit rather than net earnings.

IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027, and is to be applied retrospectively, with early adoption permitted. The adoption of IFRS 18 is expected to change the presentation and structure of the Company’s primary financial statements but is not expected to have an impact on the measurement of net earnings or cash flows.

IFRS 18 will require additional note disclosures such as for MPMs where certain non-IFRS performance measures, representing subtotals of income and expenses, are used in public communications. Management is monitoring pronouncements from both the IASB and the regulators. The Company is continuing to evaluate the detailed impact of IFRS 18 on the Company’s financial statement presentation, disclosures, and internal controls.

3. Significant judgments, estimates and assumptions

The preparation of the Company’s unaudited condensed interim consolidated financial statements in conformity with IFRS Accounting Standards requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities and contingent liabilities at the date of the unaudited condensed interim consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Estimates and assumptions are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual outcomes can differ from these estimates. The unaudited condensed interim consolidated financial statements include estimates, which, by their nature, are uncertain. The impact of such estimates are pervasive throughout the unaudited condensed interim consolidated financial statements and may require accounting adjustments based on future occurrences.

The estimates and underlying assumptions are reviewed on a regular basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised and in any future periods affected. The areas involving a higher degree of judgment or complexity, or areas where the assumptions and estimates are significant to the consolidated financial statements were the same as those applied to the Company’s annual financial statements for the year ended December 31, 2025.

4. Accounts receivable

Trade receivables from royalties, streams and other interests are held in order to collect the contractual cash flows, are initially measured at the amounts communicated as receivable from the counterparties under the terms of the agreements and are generally collected within 45 days of quarter-end. None of the receivables are past due and impairment losses recognized based on lifetime expected credit losses are immaterial given the credit quality of the counterparties.

5. Royalty interests

As at and for the six months ended June 30, 2026:

Non-producing royalty interests include development, advanced exploration and exploration stage assets, with exploration and evaluation stage assets comprising a carrying amount of $4,446,313 at June 30, 2026 (December 31, 2025 - $4,332,418).

Total royalty interests include carrying amounts in the following countries:

Royalties acquired during the six months ended June 30, 2026

Gold and copper royalty portfolio

On February 26, 2026, the Company completed the acquisition of a portfolio of two Australian gold and copper royalties for a total consideration of up to $460,330 (A$650,000). The Company paid the royalty seller $318,697 (A$450,000) at closing, a further $69,351 (A$100,000) in June 2026, and a further $72,282 (A$100,000) is payable on the satisfaction of post-closing conditions, which has not occurred to date. In addition, the Company incurred $52,206 of legal and professional fees related to the acquisition.

Royalties sold during the six months ended June 30, 2026

Federation gold royalty sale

On June 22, 2026, the Company completed the disposition of a capped 4.5% gold royalty on remaining gold production from the Hera Tenement EL6162, acquired on February 26, 2026, to the owner of the Hera project for total cash consideration of $5,620,317 (A$8,030,000), resulting in a gain of $5,189,144.

Deferred asset acquisitions

Deferred asset acquisitions as at June 30, 2026 of $72,136 (December 31, 2025 - $64,673) relates to costs incurred prior to the execution and closing of an asset acquisition. Deferred asset acquisition costs are reallocated to royalty interests or streams and other interests upon signing of a definitive agreement. If management determines not to proceed with a proposed acquisition, the deferred costs are expensed as project evaluation expenses.

6. Streams and other interests

Total streams and other interests include fair value amounts in the following countries:

Amendments to PMPAs during the six months ended June 30, 2026

On January 23, 2026, Vox entered into a definitive agreement with Equinox Gold Corp. (“Equinox”) to restructure Vox’s 35% gold purchase contract over the Santa Luz, Fazenda and RDM mines in Brazil, with another gold purchase contract over the Greenstone gold mine in Ontario, Canada. As part of the agreement, Equinox paid Vox $1,000,000 as an amendment fee, which is reflected in the consolidated statement of income (loss).

i-80 gold offtake stream sale during the six months ended June 30, 2026

On June 26, 2026, Vox completed the disposition of its capped gold offtake stream over the Ruby Hill, Cove and Granite Creek projects (“i-80 Stream”) in Nevada to i-80 Gold Corp. (“i-80 Gold”) for $4,800,000, satisfied through the issuance of 3,453,237 i-80 Gold common shares, resulting in a gain of $2,190,437. The i-80 shares were subsequently sold for $4,941,268, realizing a further gain of $141,269. The disposition of the i-80 Stream and the subsequent sale of the i-80 shares, resulted in a total gain of $2,331,706.

Assumptions

The fair value of these Precious Metals Purchase Agreements (“PMPAs”) is determined by calculating the discounted future cash flows. The valuation relies primarily on unobservable inputs and is therefore classified as a Level 3 fair value measurement. The key input assumptions used were a 7.54% discount rate (December 31, 2025: 8.0% discount rate), forecast blended realized margins of $74.74/oz (December 31, 2025: $65.36/oz), and projected production volumes from the individual mines.

The sensitivity to the fair value of the financial asset that were attributed from the changes in the key inputs are summarized as follows:

7. Credit facility

Facility terms

The Company has a bank credit facility agreement providing for a $40,000,000 secured revolving credit facility (the “Credit Facility”). The Credit Facility includes an accordion feature which provides for an additional $35,000,000 of availability subject to certain conditions, resulting in total funding capacity under the Credit Facility of $75,000,000.

The Credit Facility, secured against certain royalty assets and PMPAs of the Company, as defined in the credit agreement, is available for general corporate purposes, acquisitions, and investments, subject to certain limitations. At the Company’s election, amounts drawn on the Credit Facility bear interest at either (i) a rate determined by reference to the U.S. dollar prime rate plus a margin of 1.5% to 2.5% per annum, or (ii) the secured overnight financing rate plus a margin of 2.50% to 3.50% per annum. The undrawn portion of the Credit Facility is subject to a standby fee of 0.5625% to 0.7875% per annum, all of which is dependent on the Company’s leverage ratio (as defined in the amended credit agreement). The Credit Facility matures on September 23, 2028, and is extendable one-year at a time through mutual agreement between the Company and the lender. The Credit Facility includes covenants that require the Company to maintain certain financial ratios, including the Company’s leverage ratios and meet certain non-financial requirements.

As at June 30, 2026, no amounts are drawn on the facility and the Company was in compliance with all covenants and the Company expects to remain in compliance over the next year. The covenants, tested at the end of each fiscal quarter, include: (i) Leverage Ratio: less than or equal to 3.5:1; (ii) Interest Coverage Ratio: greater than or equal to 2.5:1; and (iii) Liquidity, comprising cash and the unadvanced portion under the Credit Facility, shall be no less than $5,000,000.

Credit facility

The following summarizes the outstanding balance under the Credit Facility as at June 30, 2026 and December 31, 2025:

Other assets (Facility transaction costs)

The following summarizes the change in other assets as at June 30, 2026 and December 31, 2025:

Interest and finance expenses

The following summarizes the interest and finance expenses for the three and six months ended June 30, 2026 and 2025:

8. Intangible assets

Intangible assets are comprised of the Mineral Royalties Online (“MRO”) royalty database, which was acquired in May 2020 for $1,837,500.  

9. Accounts payable and accrued liabilities

10. Share capital

Authorized

The authorized share capital of the Company is an unlimited number of common shares without par value.

The number of common shares issued and outstanding as at June 30, 2026 and at December 31, 2025 is as follows:

Share repurchase program

On March 12, 2025, the Board of Directors of the Company approved the renewal of a Share Repurchase Program (“SRP”) for the repurchase of up to $1,500,000 of its common shares. The SRP is administered through an independent broker.

Repurchases under the SRP may be made at times and in amounts as the Company deems appropriate and may be made through open market transactions at prevailing market prices, privately negotiated transactions or by other means in accordance with securities laws in the United States. The actual timing, number and value of repurchases under the SRP will be determined by management in its discretion and will depend on a number of factors, including market conditions, stock price and other factors. The SRP may be suspended or discontinued at any time. Open market repurchases will only be made outside of Canada through the facilities of the Nasdaq or any alternative open market in the United States, as applicable.

The SRP expired on March 12, 2026. The Company did not repurchase any shares under the SRP during the six months ended June 30, 2026.

Income (loss) per share

For the three and six months ended June 30, 2026 and 2025, the basic income (loss) per share is calculated based on the following weighted average number of shares outstanding:

For the three and six months ended June 30, 2026 and 2025, the diluted income (loss) per share is calculated based on the following weighted average number of shares outstanding:

For the period ended June 30, 2026, nil stock options (June 30, 2025: 1,346,838 stock options) and nil RSUs (June 30, 2025: 2,063,216 RSUs) were excluded in the computation of diluted income (loss).

Dividends

The following table provides details on the dividends declared for the six months ended June 30, 2026.

On March 18, 2024, the Company adopted a Dividend Reinvestment Plan (“DRIP”). The DRIP provides eligible shareholders of Vox with the opportunity to have all, or a portion of any cash dividends declared on common shares by the Company automatically reinvested into additional common shares, without paying brokerage commissions. Based on the current terms of the DRIP, the common shares are issued under the DRIP at a 5% discount to the average market price, as defined in the DRIP.

During the period ended June 30, 2026, the Company issued 2,401 common shares under the DRIP, representing dividends paid of $11,759.

11. Equity reserves

Options

The Company maintains an omnibus long-term incentive plan dated June 8, 2023 (the “LTIP”), as well as a prior omnibus long-term incentive plan dated May 19, 2020, which remains in force only until all awards granted thereunder have been exercised or have expired (together with the LTIP, the “Plans”). The Plans provide that certain key employees, officers, directors and consultants may be granted options to acquire common shares of the Company. The exercise price, expiry date and vesting terms are determined by the Board of Directors. The Plans permit the issuance of options, which, together with the Company’s other share compensation arrangements, may not exceed 10% of the Company’s issued common shares as at the date of grant.

The following summarizes the stock option activity for the six months ended June 30, 2026 and 2025:

The following table summarizes information of stock options outstanding as at June 30, 2026:

The Company used the Black-Scholes valuation model (“BSM”) to estimate the grant date fair value of stock options granted during the period using the following weighted average assumptions:

During the six months ended June 30, 2026, 2,400,001 stock options were granted of which ¼ vest on each of July 2, 2026, January 2, 2027, July 2, 2027 and January 2, 2028.

The share-based compensation expense related to stock option grants is recorded over the vesting period. For the three and six months ended June 30, 2026, total share-based compensation of $1,012,295 and $1,779,859, respectively, was recognized.

Restricted Share Units

The Plans provide that the Board of Directors may, at its discretion, grant directors, officers, employees and consultants non-transferable RSUs based on the value of the Company’s share price at the date of grant. All RSU agreements granted by the Board of Directors from the date of incorporation through June 30, 2026, do not give the Company or the holder the option to settle in cash and can only be equity settled. As the Company does not have a present obligation to settle the issued RSUs in cash, the RSUs issued have been treated as equity-settled instruments and measured at the grant date fair value.

During the six months ended June 30, 2026, 699,656 RSUs were granted to directors, officers and employees, and vest as follows:

The share-based compensation expense related to RSU grants is recorded over the vesting period. For the three and six months ended June 30, 2026, total share-based compensation of $949,714 and $2,325,756, respectively, (three and six months ended June 30, 2025 of $474,815 and $1,254,916, respectively), was recognized.

The following summarizes the RSU activity for the six months ended June 30, 2026 and 2025:

12. General and administration

The Company’s general and administration expenses incurred for the three and six months ended June 30, 2026 and 2025 are as follows:

13. Project evaluation expenses

The Company’s project evaluation expenses for the three and six months ended June 30, 2026 and 2025 is as follows:

Business development costs relate to due diligence expenditures incurred in the evaluation of royalty interests acquisition opportunities that management elected not to pursue to completion.

Royalty enforcement costs relate to litigation matters that were settled or ongoing during the period, as disclosed in Note 16.

14.  Other income (expenses), net

The Company’s other income for the three and six months ended June 30, 2026 and 2025 are as follows:

On February 25, 2026, Lipari Mining Ltd. (“Lipari”) issued the Company 431,307 Lipari common shares in connection with a debt settlement agreement relating to unpaid royalties by Lipari pertaining to the Braúna mine, in the amount of $44,405. During the three months ended March 31, 2026, the Company recorded an unrealized loss on investments of $21,660, representing the decline in the Lipari’s share price from the date of issuance to the end of the first quarter. In the three months ended June 30, 2026 the remaining carrying value of the investment was written off as Lipari has been subject to a cease trade order since early April 2026.

During the period, the Company recorded a realized gain on investments of $141,269 related to the disposition of the i-80 Gold common shares, which were obtained as result of the disposition of the i-80 Stream during the period (see Note 6).

15.  Related party transactions

Related parties include the Company’s Board of Directors and management, as well as close family and enterprises that are controlled by these individuals and certain persons performing similar functions. Other than indicated below, the Company entered into no related party transactions during the six months ended June 30, 2026 and 2025.

Key management personnel compensation

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Company, directly or indirectly, and also comprise the directors of the Company. Key management personnel include the Company’s Chief Executive Officer, Chief Financial Officer, Chief Investment Officer, former EVP – Australia (up to April 30, 2025), and the board of directors.

The remuneration of directors and other members of key management personnel during the three and six months ended June 30, 2026 and 2025 are as follows:

16. Commitments and contingencies

The Company is, from time to time, involved in legal proceedings of a nature considered normal to its business. Other than as noted below, the Company believes that none of the litigation in which it is currently involved or have been involved with during the period ended June 30, 2026, individually or in the aggregate, is material to its consolidated financial condition or results of operations.

Litigation matter

Red Hill (ongoing)

In June 2025, Vox Australia was served with a writ of summons and statement of claim in the Supreme Court of Western Australia pursuant to which Vox Australia has been named as a second defendant.

The plaintiff alleges, among other things, that the first defendant, being the previous royalty owner of the royalty, breached its obligations to the plaintiff in connection with the assignment of the Red Hill royalty to Vox Australia in September 2023 on the basis that the plaintiff had a right of first refusal. The plaintiff is seeking declaratory relief in respect of the assignment of the first defendant’s royalty to Vox Australia, or alternatively, damages. Vox Australia acquired the Red Hill royalty as part of a portfolio of nine royalties from the first defendant for a combination of A$6,750,000 in cash and non-cash consideration comprised of Vox providing ongoing royalty related services to the first defendant.

Each of the defendants deny that the purported right of first refusal applied in the circumstances. The Company is taking all appropriate steps to defend the action. The Company anticipates expenditures related to this matter to continue to increase considerably in 2026 as the matter evolves, subject to achieving settlement. It is difficult to predict whether the matter will be resolved before or after a trial or the timing of such resolution or trial. If the matter proceeds to trial, a final binding decision may take a number of years to be delivered.

As of June 30, 2026, the proceeding is ongoing.

Titan (ongoing)

SilverStream SEZC filed a writ and statement of claim in the Supreme Court of Western Australia against Titan Minerals Limited (“Titan”) on February 23, 2024, along with an amended writ and statement of claim on March 28, 2024, in respect of the Jaw, Phoebe, Cart and Colossus exploration projects. SilverStream is seeking to enforce its rights to be issued replacement royalties and/or damages in respect of Titan’s failure to maintain certain mining concessions in Peru in accordance with various royalty deeds entered into between Titan and SilverStream in 2021. On April 24, 2025, SilverStream assigned its interests in the royalties and legal proceeding to Vox Australia in order to permit SilverStream to complete the Restructuring Transaction. As of June 30, 2026, the proceeding is ongoing.

Commitments

The St Ives royalty is effectively a 1.04% GRR. The royalty is a 3.0% GRR, but the transaction also includes an obligation for Vox Australia to pay a 1.96% GRR royalty to a third party.

The Company or affiliates of the Company are committed to the following minimum lease payments for its premises over the remainder of its lease term and certain consulting agreements, as follows:

The Company is responsible for making certain milestone payments in connection with royalty acquisitions, which become payable on certain royalty revenue or cumulative production thresholds being achieved, as follows:

(1) The milestone payments may be settled in either cash or common shares of the Company, at the Company’s election.

(2) Milestone payment due upon two consecutive quarters where royalty revenue from the royalty interest is paid in respect of a quarterly processing throughput rate of equal to greater than 150,000 tonnes.

(3) Milestone payments include: (i) C$1,500,000 upon cumulative royalty receipts from Limpopo exceeding C$500,000; (ii) C$400,000 upon cumulative royalty receipts from Limpopo exceeding C$1,000,000; and (iii) C$7,000,000 upon cumulative royalty receipts from Limpopo exceeding C$50,000,000.

(4) The milestone payments must be settled in cash. Milestone payments include: (i) $1,250,000 upon first royalty receipts; and (ii) $1,250,000 on receipt of payment of 500Koz production from the royalty area.

(5) The milestone payments may be settled in cash or ½ cash and ½ common shares of the Company, at the Company’s election. Milestone payments include: (i) A$500,000 upon the operator receiving approval of a mining proposal from the West Australian Department of Mines, Industry Regulation and Safety; and (ii) A$500,000 upon the Company receiving first royalty revenue receipt from the Bullabulling project.

(6) Milestone payment due upon achievement of cumulative 5Mdmt of ore processed.

(7) Milestone payment due upon registration of the El Molino royalty rights on the applicable mining title in Peru and the satisfaction of other customary completion conditions.

(8) Milestone payment due upon commencement of commercial production.

(9) Milestone payment due upon (i) the exercise of a separate third-party option agreement, (ii) the issuance of the royalty to the previous royalty owner, and (iii) the assignment of the royalty to Vox.

17. Supplemental cash flow information

18. Segment information

The Company’s business is organized into two operating segments, consisting of i) acquiring and managing royalty interests, and ii) acquiring and managing streams and other interests. Prior to the September 26, 2025 acquisition of the PMPAs, the Company presented one reportable segment, consisting of acquiring and managing royalty interests. Following the acquisition, the Company’s chief operating decision-maker, the CEO, now reviews operating results and assesses performance at these two segment levels. Material capital allocation decisions are subject to the approval of the Board of Directors of the Company.

The Company’s reportable segments for the purposes of assessing performance are presented as follows:

¹ Other assets represents cash, prepaids, other accounts receivable, intangible assets and other assets.

² Net additions to non-current assets for the royalty interest segment were $515,321 (see Note 5) and for the stream and other segment were $nil (see Note 6).

³ Other liabilities represent accounts payable and accrued liabilities, income taxes payable, dividends payable and credit facility.

¹ Other assets represents cash, prepaids, other accounts receivable, intangible assets and other assets.

² Additions to non-current assets for the royalty interest segment were $11,712,749.

³ Other liabilities represent accounts payable and accrued liabilities, income taxes payable, dividends payable and credit facility.

For the three and six months ended June 30, 2026 and 2025, royalty revenues generated and net precious metals income earned on the PMPAs from each geographic location is as follows:

For the three months ended June 30, 2026, three interests generated 68%, 19% and 11% of the Company’s royalty revenue, totaling $1,551,562, and three interests generated 63%, 22% and 13% of the Company’s net precious metals income totalling, $4,474,882. Comparatively, for the three months ended June 30, 2025, four interests generated 48%, 16%, 15% and 13% of the Company’s royalty revenue, totaling $2,529,229.

For the six months ended June 30, 2026, three interests generated 53%, 19% and 18% of the Company’s royalty revenue, totaling $3,382,140, and two interests generated 58% and 28% of the Company’s net precious metals income totalling, $15,711,142. Comparatively, for the six months ended June 30, 2025, three interests generated 56%, 15% and 13% of the Company’s royalty revenue, totaling $4,536,598.

For the three and six months ended June 30, 2026 and 2025, royalty revenue and net precious metals income comprised the following commodity mix: