Segmented Information

6 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Segmented Information

Note 10. Segmented Information

The Company’s reportable segments are comprised of operating units that have losses or assets exceeding 10% of the respective consolidated totals and are consistent with the Company’s management reporting structure. Segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker (“CODM”). The chief operating decision-maker, who is responsible for allocating resources and assessing the performance of the operating segments, has been identified as the Chief Executive Officer. At Paramount, management organizes its segments by material property to make operating decisions and assess performance. The Company's properties include the Sleeper Gold Project and the Grassy Mountain Project. Additional operating expenses incurred by the Company are treated as corporate overhead. Interest expense incurred by the Company is included in corporate overhead and the CODM does not rely on allocating interest expense by reportable segment to assess performance of the segment.

The tables below summarize the Company's segments:

Three Months Ended December 31, 2025
	Sleeper Gold Project and other Nevada based Projects			Grassy Mountain Project and other Oregon based Projects		Corporate			Total
Exploration and development	$	126,500		$	613,308	$	—		$	739,808
Reclamation		25,011			—		—			25,011
Land holding costs		170,135			43,173		—			213,308
Accretion		56,912			—		—			56,912
Corporate		—			—		1,112,042			1,112,042
Net Loss Before Other Expense	$	378,558		$	656,481	$	1,112,042		$	2,147,081
Other Expense (Income)
Other income		(6,341	)		—		—			(6,341	)
Loss from change in fair value of derivative liability on royalty convertible debenture		—			—		1,787,896			1,787,896
Loss from change in fair value of warrant liability		—			—		79,835			79,835
Interest expense		—			—		426,839			426,839
Interest income		—			—		(8,373	)		(8,373	)
Net Loss	$	372,217		$	656,481	$	3,398,239		$	4,426,937

Three Months Ended December 31, 2024
	Sleeper Gold Project and other Nevada based Projects		Grassy Mountain Project and other Oregon based Projects		Corporate			Total
Exploration and development	$	20,074	$	357,038	$	—		$	377,112
Reclamation		16,420		—		—			16,420
Land holding costs		143,216		43,173		—			186,389
Accretion		45,619		—		—			45,619
Corporate		—		—		593,341			593,341
Net Loss Before Other Expense	$	225,329	$	400,211	$	593,341		$	1,218,881
Other Expense (Income)
Other income		—		—		—			-
Loss from change in fair value of derivative liability on royalty convertible debenture		—		—		400,144			400,144
Interest expense		—		—		426,840			426,840
Interest income		—		—		(14,376	)		(14,376	)
Net Loss	$	225,329	$	400,211	$	1,405,949		$	2,031,489

Six Months Ended December 31, 2025
	Sleeper Gold Project and other Nevada based Projects			Grassy Mountain Project and other Oregon based Projects		Corporate			Total
Exploration and development	$	161,457		$	1,144,447	$	—		$	1,305,904
Reclamation		62,891			—		—			62,891
Land holding costs		315,570			86,347		—			401,917
Accretion		113,824			—		—			113,824
Corporate		—			—		1,787,067			1,787,067
Net Loss Before Other Expense	$	653,742		$	1,230,794	$	1,787,067		$	3,671,603
Other Expense (Income)
Other income		(6,341	)		—		—			(6,341	)
Loss from change in fair value of derivative liability on royalty convertible debenture		—			—		2,939,770			2,939,770
Loss from change in fair value of warrant liability		—			—		1,307,499			1,307,499
Interest expense		—			—		853,677			853,677
Interest income		—			—		(14,933	)		(14,933	)
Net Loss	$	647,401		$	1,230,794	$	6,873,080		$	8,751,275

Six Months Ended December 31, 2024
	Sleeper Gold Project and other Nevada based Projects			Grassy Mountain Project and other Oregon based Projects		Corporate			Total
Exploration and development	$	78,303		$	694,107	$	—		$	772,410
Reclamation		70,357			—		—			70,357
Land holding costs		269,804			83,150		—			352,954
Accretion		134,174			—		—			134,174
Corporate		—			—		1,293,660			1,293,660
Net Loss Before Other Expense	$	552,638		$	777,257	$	1,293,660		$	2,623,555
Other Expense (Income)
Other income		(6,217	)		—		—			(6,217	)
Change in derivative liability on royalty convertible debenture		—			—		164,055			164,055
Interest expense		—			—		853,680			853,680
Interest income		—			—		(31,446	)		(31,446	)
Net Loss	$	546,421		$	777,257	$	2,279,949		$	3,603,627

Non current assets of Company's segments:

`	As Of December 31, 2025		As Of June 30, 2025
Sleeper Gold Project and other Nevada based projects mineral properties	$	25,751,750	$	25,701,750
Grassy Mountain Project and other Oregon based projects mineral properties		23,435,728		23,435,728
Corporate and other		518,996		558,204
Total Non-Current Assets	$	49,706,474	$	49,695,682