Annual report [Section 13 and 15(d), not S-K Item 405]

Inventory Derivative Obligation

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Inventory Derivative Obligation
12 Months Ended
Dec. 31, 2025
Inventory Derivative Obligation  
Inventory Derivative Obligation

15.

Inventory Derivative Obligation

On November 20, 2024, we executed an agreement to borrow up to 250,000 pounds of U3O8 from a counterparty. The agreement is for one year and calls for interest payments of 5.25% per annum on the value of any uranium borrowed. In addition, there is a requirement to pay 1.5% per annum interest on any pounds not borrowed. The uranium loan value and interest expense calculations are based on the current average spot price. At the end of each period, the loan is subject to mark-to-market adjustments to reflect the current loan valuation. In addition, the Company is required to post a minimum deposit of $15 per pound on any pounds borrowed. If the average uranium prices increase above certain thresholds, an additional $5 per pound will be deposited with the counterparty. Conversely, if the average uranium price declines below the thresholds, the Company can request a deposit refund of $5 per pound, subject to the minimum $15 per pound deposit. The uranium loan was originally due November 30, 2025, and was extended to November 30, 2026.  On October 16, 2025, we executed a second agreement to borrow up to 150,000 pounds of U3O8 from the same counterparty with similar provisions.  The second agreement is due November 30, 2026. No uranium has been borrowed under the second agreement.

On December 1, 2024, the Company exercised the option to borrow 250,000 pounds, which were subsequently sold into a uranium sales agreement, and posted the minimum $15 per pound deposit. The Company can return borrowed uranium at any time with 30 days’ notice without penalty and with the right to reborrow the uranium before the termination of the loan. Upon return of borrowed uranium, the counterparty will refund the respective posted deposit to the Company. During 2024, the loan value was initially recorded at $77.13 per pound and was subsequently adjusted to $72.63 per pound resulting in a mark-to-market gain of $1.1 million in 2024.  The loan value is recorded at $81.55 per pound as of December 31, 2025, which resulted in a $2.2 million mark-to-market loss for the year ended December 31, 2025.

The following table summarizes the Company’s inventory derivative obligations.

Inventory Derivative Obligation

December 31, 2025

December 31, 2024

Current liabilities

Inventory loan fair value

20,388

18,158

Inventory loan deposit

(3,750)

(3,750)

16,638

14,408