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IDR · 10-Q filed August 13, 2026

IDR earnings analysis

What we found in IDR's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

IDR delivered solid year-over-year growth in Q2 2026, with revenue up 13.3% to $10,732,335, operating income up 45.5% to $3,662,904, and diluted EPS up to $0.23 from $0.20. However, sequential momentum weakened: revenue, gross margin, operating margin and EPS all declined from Q1 2026, while the company continued to incur substantial mine, mill and exploration investment. Operating cash flow of $13,731,528 and working capital of $41,772,550 support near-term liquidity, but higher AISC, wildfire disruption and customer/commodity concentration remain key risks.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue grew year over year
Q2 revenue increased 13.3% year over year to $10,732,335, driven primarily by a higher average realized gold price of $4,277.53 per ounce versus $3,223.38 in Q2 2025. Revenue declined from approximately $14 million in Q1 2026.
Profitability strong year over year
Operating income increased 45.5% year over year to $3,662,904, although the operating margin was 34.1%, down from 52.4% in Q1 2026 and 27.3% in Q2 2025. Gross margin was 56.2%, versus 66.0% in the prior quarter and 57.8% a year earlier.
EPS improved year over year
Diluted EPS was $0.23, up from $0.20 in Q2 2025 but down from $0.40 in Q1 2026. Net income attributable to IDR increased 32.0% year over year to $3,651,596.
Operating cash flow accelerated
Operating cash flow more than doubled year over year to $13,731,528 from $6,011,568. The increase was supported by $9,997,030 of net income and a $951,113 reduction in gold sales receivables.
Operational development advanced
Golden Chest underground mining totaled approximately 12,835 tonnes, while 384 meters of development and 4,860 cubic meters of cemented rockfill were completed during the quarter. Approximately 10,000 meters of exploration drilling were also completed.
Strong liquidity supports investment
Liquidity remained substantial, including $8,234,662 of cash and $64,162,050 of amortized-cost U.S. Treasury notes at June 30, 2026. Property, plant and equipment increased to $25,214,243 from $19,503,962 at December 31, 2025.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Wildfire disrupted mill access
Mill operations were affected by a wildfire adjacent to the New Jersey Mill, which blocked access for one week in June. Although there was no mill or equipment damage, some company timberland burned, demonstrating exposure to disruption from wildfire and other site events.
High sustaining and growth spending
Capital intensity increased materially: six-month purchases of property, plant and equipment were $5,799,650, equipment deposits were $4,702,572, and additions to mineral properties were $3,613,831. AISC rose to $2,059.08 per ounce for the six-month period from $1,642.49 a year earlier, primarily due to sustaining capital and Golden Chest drilling.
Customer and gold-price concentration
Revenue concentration remains significant because all Q2 product revenue of $10,732,335 came from concentrate sales to a single broker, H&H Metal. Gold sales receivable from H&H was $2,961,809 at June 30, 2026, and 1,020 of the 7,404 ounces sold but not finally settled remained exposed to future price changes.
Tax expense reduces earnings conversion
The company began recognizing income taxes after utilizing its historical loss position: the Q2 tax provision was $726,914 and the effective tax rate was 17.48%, versus no tax provision and a 0% effective rate in Q2 2025. The six-month deferred tax provision was $1,395,177.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $44 Operating expenses $22 Left as operating profit $34
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.23
Gross margin
56.2%
Operating margin
34.1%
Segment
Single operating segment: consolidated gold production and critical-minerals exploration; Q2 2026 revenue was $10,732,335.
Guidance

What they said about what is next.

No explicit numeric revenue or EPS guidance was provided. Management stated that working capital of $41,772,550, operating cash flow, profitability, potential equity sales and debt borrowings should meet contractual obligations and capital requirements for the next 12 months. The company plans to continue growing Golden Chest production, investing in the New Jersey Mill and Golden Chest, and advancing rare-earth exploration.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 14, 2026
Idaho Strategic Resources, Inc. (IDR) reported a substantial increase in revenue and profitability for Q1 2026, with net income rising to $6.37 million compared to $1.59 million in the prior year. The company achieved a…
10-K · March 23, 2026
Idaho Strategic (IDR) reported a strong 2025 operating year with materially higher revenue and margins driven by accelerating production in Q4. The company highlights a strategic land position in Idaho (including three…
10-Q · May 8, 2025
Idaho Strategic reported Q1 2025 revenue of $7,278,536, up 23.4% from $5,898,938 in Q1 2024, with gross profit of $3,698,086 (gross margin 50.8%). Operating income declined to $1,401,254 (down $740,719 vs $2,141,973) as…
10-Q · November 4, 2024
Idaho Strategic reported Q3 revenue of $6,153,287 (up 86.4% YoY from $3,301,221) and GAAP net income attributable to the company of $2,004,280 (diluted EPS $0.15). Gross margin expanded to 48.7% and operating income…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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