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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended | 14 Months Ended
--- | --- | --- | --- | ---
Sep. 30, 2020 | Mar. 31, 2020 | Sep. 30, 2019 | Mar. 31, 2019 | Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019
OPERATING ACTIVITIES: |  |  |  |  |  |  |  |
Net income (loss) | $ 17,330,062 | $ (263,212) | $ 386,897 | $ (1,835,065) | $ 18,342,836 | $ (3,525,912) |  |
Adjustments to reconcile net income (loss) to net cash used in operating activities: |  |  |  |  |  |  |  |
Depreciation, amortization, and depletion | 776,233 |  | 399,375 |  | 1,091,904 | 1,573,236 |  |
Accretion (reduction) of reclamation liability |  |  |  |  | 15,533 | (392,888) |  |
Gain on sale of mineral rights and properties, plant, and equipment |  |  |  |  | (100,000) | (3,125) |  |
Amortization of debt discounts and issuance costs |  |  |  |  | 130,175 | 174,254 |  |
Net loss on early retirement of long-term debt |  |  |  |  | 67,127 | 284,647 |  |
Payment-in-kind interest expense |  |  |  |  | 10,257 | 470,246 |  |
Share-based compensation cost |  |  |  |  | 204,249 | 0 |  |
Change in make-whole liabilities |  |  |  |  | (162,711) | 417,341 |  |
Preferred shares issuance expense |  |  |  |  | 0 | 432,000 |  |
Gain on sale of membership interests in Comstock Mining LLC | (18,275,846) |  | 0 |  | (18,275,846) | 0 |  |
Realized gain on sale of Tonogold common shares | (743,535) |  | 0 |  | (767,275) | 0 |  |
Change in estimated fair value of Tonogold shares | 53,610 |  | 332,263 |  | (1,282,319) | 332,263 |  |
Change in estimated fair value of Tonogold note receivable | (256,000) |  | 0 |  | (256,000) | 0 |  |
Change in fair value of contingent forward asset | 647,502 |  | 0 |  | (765,880) | 0 |  |
Gain on final settlement of outstanding amounts due | (144,473) |  | 0 |  | (144,473) | 0 |  |
Gain on cancellation of Tonogold share option | 0 |  | (2,200,000) |  | 0 | (2,200,000) |  |
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |
Prepaid expenses and other assets |  |  |  |  | (67,593) | (72,515) |  |
Accounts payable |  |  |  |  | (41,303) | 401,069 |  |
Accrued expenses and other liabilities |  |  |  |  | (488,365) | (181,460) |  |
Deposits |  |  |  |  | 79,737 | 8,333 |  |
NET CASH USED IN OPERATING ACTIVITIES |  |  |  |  | (2,409,947) | (2,282,511) |  |
INVESTING ACTIVITIES: |  |  |  |  |  |  |  |
Proceeds from principal payment on note receivable |  |  |  |  | 416 | 396 |  |
Proceeds from sale of mineral rights and properties, plant, and equipment |  |  |  |  | 100,000 | 3,125 |  |
Proceeds from deposits on Membership Interest Purchase Agreement (Note 20) |  |  |  |  | 1,140,000 | 3,925,000 |  |
Proceeds from deposits on the sale of Silver Springs properties to Sierra Springs Opportunity Fund |  |  |  |  | 100,000 | 0 |  |
Proceeds from sale of Tonogold common shares |  |  |  |  | 1,371,909 | 0 |  |
Deposit made toward purchase of mineral rights, properties, plant and equipment | (4,000) |  | (550,000) |  | (15,000) | (1,635,000) |  |
Payment for option to purchase additional membership interests in Pelen LLC (Note 21) |  |  |  |  | (100,000) | 0 |  |
Advance to Sierra Springs Opportunity Fund Inc (Note 23) |  |  |  |  | (1,315,000) | 0 |  |
Change in reclamation bond deposit |  |  |  |  | (6,676) | (57,803) |  |
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES |  |  |  |  | (141,851) | 1,660,718 |  |
FINANCING ACTIVITIES: |  |  |  |  |  |  |  |
Principal payments on debt |  |  |  |  | (5,074,378) | (3,154,622) |  |
Proceeds from issuance of unsecured promissory notes |  |  |  |  | 4,220,000 | 0 |  |
Proceeds from the issuance of common stock | 1,400,000 |  |  |  | 4,197,622 | 3,835,867 |  | $ 1,700,000
Common stock issuance costs |  |  |  |  | (130,070) | (271,460) |  |
NET CASH PROVIDED BY FINANCING ACTIVITIES |  |  |  |  | 3,213,174 | 409,785 |  |
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS |  |  |  |  | 661,376 | (212,008) |  |
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD |  | $ 1,015,857 |  | $ 488,657 | 1,015,857 | 488,657 | $ 276,649 |
CASH AND CASH EQUIVALENTS, END OF PERIOD | $ 1,677,233 |  | $ 276,649 |  | 1,677,233 | 276,649 | $ 1,677,233 | $ 276,649
Supplemental disclosure of non-cash investing and financing activities: |  |  |  |  |  |  |  |
Issuance of common shares for Mercury Clean Up LLC make whole liability (Note 22) |  |  |  |  | 314,687 | 0 |  |
Issuance of common shares for stock issuance costs |  |  |  |  | 125,000 | 0 |  |
Issuance of common shares for Northern Comstock LLC membership payments |  |  |  |  | 482,500 | 482,500 |  |
Advance payments from Tonogold for Comstock Mining LLC membership interest purchase |  |  |  |  | 0 | 5,982,263 |  |
Receipt of Tonogold CPS for Comstock Mining LLC membership interest purchase |  |  |  |  | 0 | 5,650,000 |  |
Pelen LLC |  |  |  |  |  |  |  |
INVESTING ACTIVITIES: |  |  |  |  |  |  |  |
Payments to acquire investments |  |  |  |  | (17,500) |  |  |
Supplemental disclosure of non-cash investing and financing activities: |  |  |  |  |  |  |  |
Issuance of common shares to purchase membership interests |  |  |  |  | 585,000 | 0 |  |
Mercury Clean Up LLC |  |  |  |  |  |  |  |
INVESTING ACTIVITIES: |  |  |  |  |  |  |  |
Payments to acquire investments |  |  |  |  | (1,400,000) | (350,000) |  |
Supplemental disclosure of non-cash investing and financing activities: |  |  |  |  |  |  |  |
Issuance of common shares to purchase membership interests |  |  |  |  | 0 | 751,050 |  |
Sierra Springs, LLC |  |  |  |  |  |  |  |
INVESTING ACTIVITIES: |  |  |  |  |  |  |  |
Payments to acquire investments |  |  |  |  | $ 0 | $ (225,000) |  |

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