XML 39 R28.htm IDEA: XBRL DOCUMENT v3.25.2

STOCKHOLDERS’ EQUITY (Tables)

3 Months Ended

Jul. 31, 2025

Equity [Abstract]

SCHEDULE OF ACTIVITY RESTRICTED AND DEFERRED STOCK UNITS

A summary of the changes in RSUs and DSUs outstanding during the three months ended July 31, 2025 follows:

SCHEDULE OF ACTIVITY RESTRICTED AND DEFERRED STOCK UNITS

		Restricted and Deferred Stock Units				Weighted Average Grant-Date Fair Value Per Share
Balance at April 30, 2025			586,461			$	9.60
Granted			-				-
Vested and converted			-				-
Balance at July 31, 2025			586,461			$	9.60

SCHEDULE OF STOCK OPTION ACTIVITY

The following is a summary of the Company’s stock option activity during the three months ended July 31, 2025:

SCHEDULE OF STOCK OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Life (Years)
Balance at April 30, 2025			458,670			$	6.86				3.77
Granted			—				—				—
Exercised			(5,179	)			7.65				4.52
Forfeited			—				—				—
Cancelled			(2,500	)			7.52				4.79
Balance at July 31, 2025			450,991				6.85				3.51
Options exercisable at end of period			386,428			$	6.71
Options expected to vest			64,563			$	7.65
Weighted average fair value of options granted during the period						$	—

SCHEDULE OF STOCK BASED EXPENSE FOR STOCK OPTION

Stock-based expense for stock options were recorded in the following amounts as reflected in the unaudited condensed consolidated statements of operations:

SCHEDULE OF STOCK BASED EXPENSE FOR STOCK OPTION

		For the three months ended July 31, 2025				For the three months ended July 31, 2024
Compensation and related taxes — general and administrative		$	43,071			$	7,402
Professional and consulting fees			36,675				-
Total		$	79,746			$	7,402

SCHEDULE OF STOCK WARRANT ACTIVITY

A summary of the Company’s outstanding warrants to purchase shares of common stock as of July 31, 2025, and the changes during the period are presented below:

SCHEDULE OF STOCK WARRANT ACTIVITY

		Number of Warrants				Weighted Average Exercise Price				Weighted Average Remaining Contractual Life (Years)
Balance at April 30, 2025			4,443,444			$	7.30				2.93
Granted			—				—				—
Exercised			(1,663,384	)			6.21				2.97
Forfeited			—				—				—
Canceled			—				—				—
Total Warrants Outstanding at July 31, 2025			2,780,060			$	7.95				2.51
Warrants exercisable at end of period			2,780,060			$	7.95				2.51
Weighted average fair value of warrants granted during the period						$	—

X

- Definition

Schedule of Compensation Cost For Share Based Payment Arrangements Allocation of Share Based For Stock Option Costs [Table Text Block]

+ References

No definition available.

+ Details

Name:	USAU_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedForStockOptionCostsTableTextBlock
Namespace Prefix:	USAU_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_EquityAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

+ Details

Name:	us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration