Quarterly report [Sections 13 or 15(d)]

ASSET RETIREMENT OBLIGATION

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ASSET RETIREMENT OBLIGATION
9 Months Ended
Jan. 31, 2026
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:

    January 31, 2026     April 30, 2025  
             
Balance, beginning of period   $ 338,421     $ 307,657  
Retired     -       -  
Accretion expense     25,411       30,764  
Balance, end of period   $ 363,832     $ 338,421  

 

 

U.S. GOLD CORP. AND SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY 31, 2026

 

For the three months ended January 31, 2026 and 2025, accretion expense amounted to $8,567 and $7,788 respectively, and for the nine months ended January 31, 2026 and 2025, accretion expense amounted to $25,411 and $23,111 respectively, and was included in general and administrative expenses as reflected in the accompanying unaudited condensed consolidated statements of operations.