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ASSET RETIREMENT OBLIGATIONS
3 Months Ended
Jul. 31, 2026
Asset Retirement Obligation Disclosure [Abstract]  
ASSET RETIREMENT OBLIGATIONS

NOTE 6 — ASSET RETIREMENT OBLIGATIONS

 

In conjunction with various permit approvals permitting the Company to undergo exploration activities at the CK Gold and Keystone projects, the Company has recorded AROs based upon the reclamation plans submitted in connection with the various permits. The following table summarizes activity in the Company’s AROs for the periods presented:

 

   July 31, 2026   April 30, 2026 
         
Balance, beginning of period  $372,250   $338,421 
Retired   -    - 
Accretion expense   9,340    33,829 
Balance, end of period  $381,590   $372,250 

 

For the three months ended July 31, 2026 and 2025, accretion expense of $9,340 and $8,479, respectively, was included in general and administrative expenses as reflected in the accompanying unaudited condensed consolidated statements of operations.

 

 

U.S. GOLD CORP. AND SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JULY 31, 2026