Financing and Capital Structure - Paramount closed a $15 million financing with Sprott through the issuance of a Debenture to fund the permitting of the Grassy Mountain Gold Mine and repay outstanding debt[84]. - The company issued 3,761,515 shares under its equity offering program for net proceeds of $1,140,652 during the six months ended December 31, 2023[102]. - The company expects to fund operations through equity and debt financing, with substantial doubt about its ability to continue as a going concern within twelve months after the financial statements are issued[108]. - The company has existing cash on hand and working capital, along with an ATM program with Cantor Fitzgerald & Co. and Canaccord Genuity LLC[110]. Financial Performance - For the three months ended December 31, 2023, the net loss was $1,574,559, an increase of 10% compared to a net loss of $1,432,485 in the same period of 2022[87]. - Exploration expenses for the three months ended December 31, 2023 were $1,773,930, representing an increase of 281% from $465,402 in the same period of 2022[89]. - For the six months ended December 31, 2023, exploration expenses totaled $3,033,720, an increase of 132% from $1,304,997 in the same period of 2022[91]. - Directors' compensation expenses for the three months ended December 31, 2023 increased by 25% to $28,951 from $23,233 in the same period of 2022[95]. - General and administration expenses decreased by 16% to $181,012 for the three months ended December 31, 2023, down from $214,365 in the same period of 2022[99]. - Cash used in operating activities amounted to $1,527,019, primarily for permitting and exploration activities, employee salaries, and general administration costs[109]. Exploration and Development - The company expects to incur losses for the foreseeable future as it continues with planned exploration and development programs[88]. - The company spent $1.1 million on the Grassy Mountain Project for state and federal permitting activities, and $1.0 million for E-Cell conversions at the Sleeper Gold Project[110]. - The company has not established any proven or probable reserves and continues to expense exploration costs as incurred[113]. Cash Flow and Expenditures - The company anticipates twelve-month cash expenditures of $4.2 million on corporate, land claim maintenance, and general expenses[107]. - Cash used in investing activities was $50,000 for the payment on the agreement to purchase the Bald Peak claims[109]. Accounting and Financial Reporting - The fair value of the company's asset retirement obligation is estimated using a discount factor that reflects the credit-adjusted risk-free rate of interest and inflation[114]. - The company accounts for convertible notes with conversion features in accordance with ASC 815, with fair value changes recognized in the Statement of Operations[115]. - There are currently no off-balance sheet arrangements that could materially affect the company's financial condition or results[116]. - Management considers critical accounting policies related to mineral property acquisition costs, exploration and development costs, and foreign currency translation[109].

Financial Performance - For the three months ended September 30, 2023, the net loss was $2,074,160, an increase of 11% compared to a net loss of $1,840,216 for the same period in 2022 [73]. - Exploration expenses for the three months ended September 30, 2023, were $1,259,793, representing a 50% increase of $420,199 from $839,594 in the prior year [74]. - General and administration expenses decreased by 16% to $133,632 for the three months ended September 30, 2023, down from $159,174 in the prior year [79]. - Directors' compensation expenses decreased by 18% to $29,033 for the three months ended September 30, 2023, compared to $35,341 in the previous year [77]. - Professional fees decreased by $78,076 to $55,252 for the three months ended September 30, 2023, from $133,328 in the prior year [78]. Cash and Capital - Cash and cash equivalents as of September 30, 2023, were $1,014,128, up from $824,920 as of June 30, 2023 [80]. - The company had negative working capital of approximately $7.7 million, primarily due to accounts payable and current obligations [80]. - The company issued 3,515,257 shares under its equity offering program for net proceeds of $1,088,528 during the three months ended September 30, 2023 [82]. - The company expects to incur approximately $6.0 million in capital to repay the 2019 convertible notes and the note payable to Seabridge due in September 2024 and November 2023, respectively [88]. Project and Exploration Activities - The company plans to allocate $2.3 million for permitting activities on the Grassy Mountain Project and $1.5 million for E-Cell conversions at the Sleeper Gold Project [89]. - The company has not established any proven or probable reserves and continues to expense exploration costs as incurred [94]. Asset Retirement Obligation - The fair value of the asset retirement obligation (ARO) is measured by discounting expected cash flows, considering the credit-adjusted risk-free rate and inflation [95]. Off-Balance Sheet Arrangements - The company is not involved in any off-balance sheet arrangements that could materially affect its financial condition or results of operations [96].

Financial Performance - The net loss for the year ended June 30, 2023, was $6,450,531, a decrease of approximately 18% from the net loss of $7,837,316 in the previous year[198]. - Exploration and development expenses for the year ended June 30, 2023, were $2,595,709, representing a decrease of 41% or $1,840,557 from $4,436,266 in the prior year[199]. - Directors' compensation increased by 26% or $29,475 from the prior year, reflecting higher stock-based compensation[203]. - Professional fees increased by 189% to $377,822 due to audit fees and one-time consulting and legal fees[204]. - The asset retirement obligation for the Sleeper Gold Project decreased to $4,436,902 from $4,475,270 in the prior year[206]. Cash and Financing - The company had cash and cash equivalents of $824,920 as of June 30, 2023, down from $2,484,156 at the same date in 2022[208]. - The company expects to incur approximately $6.0 million in capital to repay the 2019 convertible notes and the note payable to Seabridge due in September 2024 and November 2023, respectively[213]. - For the fiscal year ending June 30, 2024, the company anticipates cash expenditures of $4.1 million on corporate, land claim maintenance, and general expenses[214]. - The company plans to fund operations through equity and debt financing, with substantial doubt about its ability to continue as a going concern if additional financing is not secured[217]. Operations and Projects - The company completed various permitting activities for the Grassy Mountain Project, with the Federal Bureau of Land Management accepting the Plan of Operation as complete[198]. Asset Management - The fair value of the Company's asset retirement obligation (ARO) is measured by discounting expected cash flows using a credit-adjusted risk-free rate of interest[223]. - The Company does not currently engage in any off-balance sheet arrangements that could materially affect its financial condition or operations[225]. - The Company holds cash balances in both U.S. and Canadian dollars, with most transactions conducted in U.S. dollars[226]. - Strengthening of the U.S. dollar positively impacts expenses in Canadian dollars, while weakening may increase those expenses[227]. - The Company's investment policy focuses on capital preservation and liquidity, with interest earned on cash balances affected by U.S. interest rate fluctuations[228].

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of registrant as specified in its charter) Nevada 98-0138393 ( State or other juri ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of registrant as specified in its charter) Nevada 98-0138393 ( State or other j ...

-8UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended June 30, 2022 OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of Registrant as specified in its Charter) (State or other jurisdiction of incorporation or o ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of registrant as specified in its charter) Nevada 98-0138393 ( State or other juri ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2021 OR Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of registrant as specified in its charter) Nevada 98-0138393 ( State or other ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended June 30, 2021 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-36908 PARAMOUNT GOLD NEVADA CORP. (Exact name of Registrant as specified in its Charter) Nevada 98-0138393 (State or other jurisdiction o ...