v3.26.3
Basis of Preparation (Tables)
12 Months Ended
Jun. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Organization, Consolidation and Ownership of Subsidiaries

These consolidated financial statements include the accounts of the Company and the subsidiaries listed in the following table. All intercompany transactions and balances have been eliminated.

 

 

 

 

Ownership at June 30,

Subsidiary

 

Jurisdiction of
incorporation

 

2026

 

2025

0896800 B.C. Ltd. (“0896800”)

 

British Columbia, Canada

 

100%

 

100%

Elk Creek Resources Corp. (“ECRC”) (1)

 

Delaware, USA

 

81.33%

 

80.42%

NioCorp Advanced Metals and Alloys, LLC (“NAMA”)

 

Delaware, USA

 

100%

 

—

NioCorp Technologies Limited

 

United Kingdom

 

100%

 

100%

(1) Represents 100% of Class A common stock owned by 0896800, and 3,516,140 and 3,934,031 Vested Shares and 3,391,596 and 3,391,596 Earnout Shares (each as defined below) held by third parties, and outstanding as of June 30, 2026 and 2025, respectively.