Jaguar Uranium Corp. Segments Disclosure
NOTE 10: SEGMENT INFORMATION
The Company operates in one reportable segment which is the exploration and evaluation of mineral properties. The Company has no revenues and incurs expenditures in various jurisdictions, being Colombia, Argentina and North America (principally the U.S. and Canada, represented below as Jaguar Uranium Corp.).
The Company’s (“CODM”) is the senior executive committee that includes the chief executive officer, chief financial officer and the executive chairman.
The accounting policies are consistent with those described in the summary of significant accounting policies. The CODM evaluates performance and decides how to allocate resources based on net loss and the measure of segment assets is the consolidated total assets, and specifically, the consolidated value of mineral properties and consolidated cash and cash equivalents.
| Year ended December 31, 2025 | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| General and administrative expenses (a) | $ | 47,066 | $ | 66,936 | $ | 1,429,484 | $ | 1,543,486 | ||||||||
| Legal and professional fees | 1,406 | 502,443 | 503,849 | |||||||||||||
| Depreciation | 5,484 | 5,484 | ||||||||||||||
| Exploration and evaluation expenditures (see Note 6) | 187,445 | 90,299 | 277,744 | |||||||||||||
| Interest and other (income) expense | 941 | 941 | ||||||||||||||
| Foreign exchange (gain) loss | (16,573 | ) | 2,520 | (2,930 | ) | (16,983 | ) | |||||||||
| Net income (loss) before income tax expense (recovery) | $ | 224,829 | $ | 159,755 | $ | 1,929,938 | $ | 2,314,521 | ||||||||
| Reconciliation of profit or loss: | ||||||||||||||||
| Adjustments and reconciling items | ||||||||||||||||
| Consolidated net income (loss) before income tax expense (recovery) | $ | 224,829 | $ | 159,755 | $ | 1,929,938 | $ | 2,314,521 | ||||||||
| (a) General and Administrative (G&A) expenses | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| Travel | $ | $ | $ | 10,617 | $ | 10,617 | ||||||||||
| Compensation | 47,066 | 66,936 | 1,379,268 | 1,493,270 | ||||||||||||
| Other G&A | 39,599 | 39,599 | ||||||||||||||
| Total G&A | $ | 47,066 | $ | 66,936 | $ | 1,429,484 | $ | 1,543,486 | ||||||||
| As at December 31, 2025 | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| Mineral properties | $ | 4,000,000 | $ | 4,150,000 | $ | $ | 8,150,000 | |||||||||
| Property and equipment | 38,865 | 38,865 | ||||||||||||||
| Total Long-Lived Assets | $ | 4,038,865 | $ | 4,150,000 | $ | $ | 8,188,865 | |||||||||
| Year ended December 31, 2024 | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| General and administrative expenses (a) | $ | 60,323 | $ | 14,731 | $ | 1,357,182 | $ | 1,432,236 | ||||||||
| Legal and professional fees | 50 | 787,944 | 787,994 | |||||||||||||
| Mineral properties impairment | 3,028,325 | 592,124 | 3,620,449 | |||||||||||||
| Depreciation | 3,450 | 3,450 | ||||||||||||||
| Exploration and evaluation expenditures (see Note 6) | 1,346,514 | 151,009 | 1,497,523 | |||||||||||||
| Interest and other (income) expense | (327,458 | ) | (42,757 | ) | (370,215 | ) | ||||||||||
| Foreign exchange (gain) loss | (184,775 | ) | (1,601 | ) | 36,829 | (149,547 | ) | |||||||||
| Net income (loss) before income tax expense (recovery) | $ | 3,926,429 | $ | 756,263 | $ | 2,139,197 | $ | 6,821,889 | ||||||||
| Reconciliation of profit or loss: | ||||||||||||||||
| Adjustments and reconciling items | ||||||||||||||||
| Consolidated net income (loss) before income tax expense (recovery) | $ | 3,926,429 | $ | 756,263 | $ | 2,139,197 | $ | 6,821,889 | ||||||||
| (a) General and Administrative (G&A) expenses | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| Travel | $ | $ | $ | 125,790 | $ | 125,790 | ||||||||||
| Compensation | 1,180,359 | 1,180,359 | ||||||||||||||
| Other G&A | 60,323 | 14,731 | 51,033 | 126,087 | ||||||||||||
| Total G&A | $ | 60,323 | $ | 14,731 | $ | 1,357,182 | $ | 1,432,236 | ||||||||
| As at December 31, 2024 | Gaia Colombia and Berlin Colombia | 284 Ontario | Jaguar Uranium Corp. | Total | ||||||||||||
| Mineral properties | $ | 4,000,000 | $ | 4,150,000 | $ | $ | 8,150,000 | |||||||||
| Property and equipment | 44,218 | — | — | 44,218 | ||||||||||||
| Total Long-Lived Assets | $ | 4,044,218 | $ | 4,150,000 | $ | — | $ | 8,194,218 | ||||||||
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About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.