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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Jun. 30, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 114,304 $ 3,785,577
Investments 18,912,985 18,912,985
Assets held for sale - land and mineral rights and properties 8,380,231 0
Prepaid expenses and other current assets 964,527 484,577
Total current assets 28,372,047 23,183,139
Non-current Assets:    
Investments 31,856,359 31,260,928
Mineral rights and properties 11,250,121 13,302,013
Properties, plant and equipment, net 8,748,948 15,204,030
Deposits 411,268 411,268
Reclamation bond deposit 3,043,228 2,850,518
Notes receivable and advances, net 2,658,133 980,291
Intangible assets, net 14,859,284 15,866,032
Finance lease - right of use asset, net 3,113,782 2,923,766
Other assets 242,833 484,359
Total non-current assets 76,183,956 83,283,205
TOTAL ASSETS 104,556,003 106,466,344
Current Liabilities:    
Accounts payable 2,315,057 1,333,980
Accrued expenses and other liabilities 3,131,158 2,283,986
Deposits 0 410,100
Deferred revenue 1,258,418 78,495
Derivative liabilities 4,400,579 5,400,128
Finance lease - right of use lease liability 540,204 838,676
Debt, net - current portion 1,611,698 4,495,660
Total current liabilities 13,257,114 14,841,025
Long-term Liabilities:    
Reclamation liability 5,820,715 5,606,681
Deferred revenue 0 1,156,250
Debt, net - long-term portion 8,390,000 5,355,062
Other liabilities 2,049,173 1,230,154
Total long-term liabilities 16,259,888 13,348,147
TOTAL LIABILITIES 29,517,002 28,189,172
COMMITMENTS AND CONTINGENCIES (Notes 9 and 14)
Stockholders' Equity    
Preferred stock $0.000666 par value, 50,000,000 shares authorized, no shares outstanding 0 0
Common stock, $0.000666 par value, 245,000,000 shares authorized, 157,820,072 and 117,862,081 shares issued and outstanding at June 30, 2024 and December 31, 2023, respectively 105,138 78,405
Treasury stock 0 and 2,605,322 shares, at cost, at June 30, 2024 and December 31, 2023, respectively 0 (3,360,867)
Additional paid-in capital 372,661,466 363,889,245
Accumulated deficit (297,864,575) (282,329,611)
Total equity - Comstock Inc. 74,902,029 78,277,172
Non-controlling interest 136,972 0
Total stockholders' equity 75,039,001 78,277,172
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY $ 104,556,003 $ 106,466,344