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Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
Sep. 30, 2024
Dec. 31, 2023
Current Assets:    
Cash and cash equivalents $ 1,363,327 $ 3,785,577
Investments 18,912,985 18,912,985
Derivative assets 428,850 0
Assets held for sale - land and mineral rights and properties 8,380,231 0
Prepaid expenses and other current assets 799,760 484,577
Total current assets 29,885,153 23,183,139
Non-current Assets:    
Investments 31,406,475 31,260,928
Mineral rights and properties 11,250,121 13,302,013
Properties, plant and equipment, net 8,620,646 15,204,030
Deposits 411,268 411,268
Reclamation bond deposit 3,228,229 2,850,518
Notes receivable and advances, net 4,754,789 980,291
Intangible assets, net 5,886,548 15,866,032
Finance lease - right of use asset, net 3,100,972 2,923,766
Operating lease - right of use asset, net 4,729,427 237,617
Other assets 419,188 246,742
Total non-current assets 73,807,663 83,283,205
TOTAL ASSETS 103,692,816 106,466,344
Current Liabilities:    
Accounts payable 2,524,119 1,333,980
Accrued expenses and other liabilities 6,053,784 2,283,986
Deposits 0 410,100
Deferred revenue 1,236,645 78,495
Derivative liabilities 1,250,000 5,400,128
Finance lease - right of use lease liability 515,140 838,676
Debt, net - current portion 626,044 4,495,660
Total current liabilities 12,205,732 14,841,025
Long-term Liabilities:    
Reclamation liability 5,925,903 5,606,681
Operating lease - right of use lease liability, long-term portion 4,779,042 205,154
Deferred revenue 0 1,156,250
Debt, net - long-term portion 10,604,251 5,355,062
Other liabilities 2,105,535 1,025,000
Total long-term liabilities 23,414,731 13,348,147
TOTAL LIABILITIES 35,620,463 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, 206,634,788 and 117,862,081 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively 137,649 78,405
Treasury stock 0 and 2,605,322 shares, at cost, at September 30, 2024 and December 31, 2023, respectively 0 (3,360,867)
Additional paid-in capital 380,656,890 363,889,245
Accumulated deficit (312,832,590) (282,329,611)
Total equity - Comstock Inc. 67,961,949 78,277,172
Non-controlling interest 110,404 0
Total stockholders' equity 68,072,353 78,277,172
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY $ 103,692,816 $ 106,466,344