Quarterly report [Sections 13 or 15(d)]

ASSET RETIREMENT OBLIGATION

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ASSET RETIREMENT OBLIGATION
6 Months Ended
Oct. 31, 2025
Asset Retirement Obligation Disclosure [Abstract]  
ASSET RETIREMENT OBLIGATION

NOTE 6 — ASSET RETIREMENT OBLIGATION

 

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

SCHEDULE OF ASSET RETIREMENT OBLIGATION 

    October 31, 2025     April 30, 2025  
             
Balance, beginning of period   $ 338,421     $ 307,657  
Retired     -       -  
Accretion expense     16,844       30,764  
Balance, end of period   $ 355,265     $ 338,421  

 

For the three months ended October 31, 2025 and 2024, accretion expense amounted to $8,365 and $7,605 respectively, and for the six months ended October 31, 2025 and 2024, accretion expense amounted to $16,844 and $15,323 respectively, and 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

OCTOBER 31, 2025