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Western Uranium & Vanadium Corp. WSTRF US Equity

Materials · CIK 1621906 · FY ends Dec 31
$0.49
-0.05 (-8.49%)
USD · as of 2026-08-28 · marketstack

Western Uranium & Vanadium Corp. (OTC: WSTRF), an SEC filer in Miscellaneous Metal Ores, closed at $0.49, -8.5%, on 2026-08-28, with a market cap of $38M as of 2026-08-27, a return on equity of -23.9%, a net margin of -1686.7% and 3-year sales growth of -62.2%. Institutional ownership, earnings history and filed financials are on the tabs below.

WSTRF · 10-K · period ended 2021-12-31

← all WSTRF documents
filed 2022-04-15 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 3,653316k characters rendered

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 December 31, 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 000-55626

WESTERN URANIUM &

VANADIUM CORP.

(Exact Name of Registrant as Specified in Its Charter)

330 Bay Street, Suite 1400 Toronto, Ontario, Canada M5H 2S8

(Address of Principal Executive Offices) (Zip Code)

(Registrant’s Telephone Number, Including Area

Code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of exchange on which registered

N/A

Securities registered pursuant to Section 12(g) of the Act:

Common Shares

(Title of Class)

Indicate by check mark if the registrant is a well-known

seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required

to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes ☐ No ☒

Note – Checking the box above will not

relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Exchange Act from their obligations under those

Sections.

Indicate by check mark whether the registrant (1)

has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes ☒ No ☐

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 during the preceding 12 months (or for such

shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is

a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”

and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has

filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting

under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its

audit report. ☐

Indicate by check mark whether the registrant is

a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of June 30, 2021, the aggregate market value of

the common shares held by non-affiliates of the registrant was $57,503,108.

As of April 13, 2022, 42,921,644 of the registrant’s no par value

common shares were outstanding.

WESTERN URANIUM & VANADIUM CORP.

FORM 10-K

TABLE OF CONTENTS

USE OF NAMES ii

CURRENCY ii

FORWARD-LOOKING STATEMENTS AND INTRODUCTION ii

GLOSSARY iv

GLOSSARY OF REGULATORY AGENCIES AND EXCHANGES v

PART I 1

ITEM 1. BUSINESS 1

ITEM 1A. RISK FACTORS 7

ITEM 1B. UNRESOLVED STAFF COMMENTS 16

ITEM 2. PROPERTIES 17

ITEM 3. LEGAL PROCEEDINGS 35

ITEM 4. MINE SAFETY DISCLOSURES 36

ITEM 6. [RESERVED] 37

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 48

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 48

ITEM 9A. CONTROLS AND PROCEDURES 48

ITEM 9B. OTHER INFORMATION. 49

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS. 49

PART III 50

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 50

ITEM 11. EXECUTIVE COMPENSATION 52

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES 56

PART IV – OTHER INFORMATION 57

ITEM 15. EXHIBITS, AND FINANCIAL STATEMENT SCHEDULES 57

SIGNATURES 59

i

USE OF NAMES

As used in this Form 10-K annual report, unless the context otherwise

requires, the terms “we,” “us,” “our,” “Western” and “WUC”, or the “Company”

refer to Western Uranium & Vanadium Corp., an Ontario Canadian corporation, and its subsidiaries.

CURRENCY

The accounts of the Company are reported in U.S.

dollars. Unless otherwise specified, all dollar amounts referenced in this Form 10-K annual report and the consolidated financial statements

are stated in U.S. dollars.

FORWARD-LOOKING

STATEMENTS AND INTRODUCTION

The statements contained in this document that are not purely historical

are “forward-looking statements.” Although we believe that the expectations reflected in such forward-looking statements,

including those regarding future operations, are reasonable, we can give no assurance that such expectations will prove to be correct. Forward-looking

statements are not guarantees of future performance and they involve various risks and uncertainties. Forward-looking statements

contained in this document include statements regarding our proposed services, market opportunities and acceptance, expectations for revenues,

cash flows and financial performance, and intentions for the future. Such forward-looking statements are included under Item

1. “Business” and Item 7. “Management’s Discussion and Analysis of Financial Condition and Results of

Operations”. All forward-looking statements included in this document are made as of the date hereof, based on information

available to us as of such date, and we assume no obligation to update any forward-looking statement. It is important to note that

such statements may not prove to be accurate and that our actual results and future events could differ materially from those anticipated

in such statements. Among the factors that could cause actual results to differ materially from our expectations are those described

under Item 1. “Business,” Item 1A. “Risk Factors” and Item 7. Management’s Discussion and Analysis

of Financial Condition and Results of Operations”. All subsequent written and oral forward-looking statements attributable

to us or persons acting on our behalf are expressly qualified in their entirety by this section and other factors included elsewhere in

this document.

CAUTIONARY NOTE TO INVESTORS

CONCERNING DISCLOSURE OF MINERAL RESOURCES & RESERVES

We are deemed to be a U.S.

domestic issuer for United States Securities and Exchange Commission (“SEC”) purposes, most of our shareholders are U.S.

residents, and we are required to report our financial results under U.S. Generally Accepted Accounting Principles (“U.S. GAAP”).

However, because we are incorporated in Ontario, Canada and are also listed on the Canadian Securities Exchange, this Annual Report may

also contain or incorporate by reference certain disclosure that satisfies the additional requirements of Canadian securities laws that

differ from the requirements of U.S. securities laws.

On October 31, 2018, the

SEC adopted the Modernization of Property Disclosures for Mining Registrants (the “New Rule”), introducing significant changes

to the existing mining disclosure framework to better align it with international industry and regulatory practice, including Canadian

National Instrument 43-101 - Standards of Disclosure for Mineral Projects (“NI 43-101”), a rule developed by the

Canadian Securities Administrators (the “CSA”) that establishes standards for all public disclosure an issuer makes of scientific

and technical information concerning mineral projects. The New Rule was codified as 17 CFR Subpart 220.1300 and 229.601(b)(96) (collectively,

“S-K 1300”) and replaced SEC Industry Guide 7. Pursuant to the New Rule, issuers are required to comply with S-K 1300 as

of their annual reports for the first fiscal year beginning on or after January 1, 2021.

Unless otherwise indicated,

the following terms, when used in this Form 10-K annual report, have the meanings given them in S-K 1300. The applicable S-K 1300 definitions

are copied below.

S-K 1300 Terms and Definitions:

(1) A feasibility

study is more comprehensive, and with a higher degree of accuracy, than a pre-feasibility study, as defined in S-K 1300. It must contain

mining, infrastructure, and process designs completed with sufficient rigor to serve as the basis for an investment decision or to support

project financing.

(2) The confidence

level in the results of a feasibility study is higher than the confidence level in the results of a pre-feasibility study. Terms such

as full, final, comprehensive, bankable, or definitive feasibility study are equivalent to a feasibility study.

ii

● Qualified person is an individual who is:

(i) be either:

(iv) require or encourage continuing professional development;

(vi) provide a public list of members in good standing.

iii

GLOSSARY

The following defined technical

terms are used in this Annual Report:

● Assay: The testing of a metal or ore to determine its ingredients and quality.

● Copper: A red-brown metal, the chemical element of atomic number 29.

● Grade: Quantity or percentage of metal per unit weight of host rock.

● Host rock: The rock containing a mineral or an ore body.

iv

● Stope: An excavation in a mine from which ore is, or has been excavated.

GLOSSARY OF REGULATORY AGENCIES AND EXCHANGES

● APCD: Colorado Air Pollution Control Division

● DRMS: Colorado Division of Reclamation, Mining and Safety

● DEQ: Department of Environmental Quality.

● DWQ: The Utah Division of Water Quality.

● MLRB: Mined Land Reclamation Board of the state of Colorado.

● WQCD: Colorado Water Quality Control Division

v

PART I

ITEM 1. BUSINESS

CORPORATE HISTORY

Western Uranium & Vanadium Corp. (formerly known

as Western Uranium Corporation) was incorporated in December 2006 under the Ontario Business Corporations Act and was formerly a non-listed

reporting issuer subject to the rules and regulations of the Ontario Securities Commission. On November 20, 2014, the Company completed

a listing process on the Canadian Securities Exchange (“CSE”). As part of that process, the Company acquired 100% of the issued

and outstanding shares of Pinon Ridge Mining LLC (“PRM”), a Delaware limited liability company. The transaction constituted

a reverse takeover of Western by PRM. After obtaining appropriate shareholder approvals, the Company subsequently reconstituted its board

of directors and senior management team.

On August 18, 2014, the Company closed on the purchase

of certain mining properties in Colorado and Utah from Energy Fuels Holding Corp. Assets purchased included both owned and leased lands

in Utah and Colorado and all represent properties that have been previously mined for uranium to varying degrees in the past. The acquisition

included the purchase of the Sunday Mine Complex. The Sunday Mine Complex is located in western San Miguel County, Colorado. The complex

consists of the following five individual mines: the Sunday mine, the Carnation mine, the Saint Jude mine, the West Sunday mine and the

Topaz mine. The operation of each of these mines requires a separate permit and all such permits have been obtained by Western and are

currently valid. In addition, each of the mines has good access to a paved highway, electric power to existing mine workings, office/storage/shop

and change buildings, and extensive underground haulage development with multiple vent shafts complete with exhaust fans. After the completion

of the 2019/2020 project, the Sunday Mine Complex was advanced such that it is operationally ready to re-start mining operations.

On September 16, 2015, Western completed its acquisition

of Black Range, an Australian company that was listed on the Australian Securities Exchange until the acquisition was completed. The

acquisition terms were pursuant to a definitive Merger Implementation Agreement entered into between Western and Black Range. Pursuant

to the agreement, Western acquired all of the issued shares of Black Range by way of Scheme of Arrangement (“the Scheme”)

under the Australian Corporation Act 2001 (Cth) (the “Black Range Transaction”), with Black Range shareholders being issued

common shares of Western on a 1 for 750 basis. On August 25, 2015, the Scheme was approved by the shareholders of Black Range and on

September 4, 2015, Black Range received approval by the Federal Court of Australia. In addition, Western issued to certain employees,

directors and consultants options to purchase Western common shares. Such stock options were intended to replace Black Range stock options

outstanding prior to the Black Range Transaction on the same 1 for 750 basis.

In connection with the Black Range Transaction, Western

acquired the net assets of Black Range. These net assets consist principally of interests in a large uranium resource located in Colorado

(the “Hansen-Taylor Complex”) and a 100% interest in a 25 year license for Kinetic Separation (“Kinetic Separation”,

formerly known as “Ablation”) and related patents from Ablation Technologies, LLC. The Hansen-Taylor Complex is principally

a sandstone-hosted deposit that was discovered in 1977.

Furthermore, related to Kinetic Separation in connection with the acquisition

of Black Range Minerals Ltd. (“Black Range”), the Company assumed a call option agreement between Black Range and Mr. George

Glasier. Prior to the Black Range Transaction, George Glasier, the Company’s CEO, who is also a director of the Company (“Seller”),

transferred his interest in a former joint venture with Ablation Technologies, LLC to Black Range. In connection with the transfer, Black

Range issued 25 million shares of Black Range common stock to Seller and committed to pay $500,000 AUD ($362,794 USD as of December 31,

2021) to Seller within 60 days of the first commercial application of the Kinetic Separation. Western assumed this contingent payment

obligation in connection with the Black Range Transaction.

The Kinetic Separation process is dramatically different

from conventional mining techniques. Subject to regulatory approvals for the use of Kinetic Separation, the benefits of Kinetic Separation

are as follows:

1

Kinetic Separation can be used on legacy uranium stockpiles in the

western United States. WUC would kinetically separate these stockpiles, removing 85-90% of the uranium. This is an application through

which Kinetic Separation could positively contribute to the “greening of the environment”. According to a study there are

approximately 4,225 legacy uranium mines from the 1940-1970 period throughout the Western United States, most of which have waste stockpiles.

In the estimation of management, Kinetic Separation

mining allows the cost of production of uranium to be reduced by 44-53%.

Our common shares are listed on the Canadian Securities

Exchange, also known as the “CSE,” under the symbol “WUC”, and are also quoted in the United States on the OTCQX

Best Market under the symbol “WSTRF.” We are headquartered in Ontario, Canada with mining operations in the two U.S. states

of Utah and Colorado. The mailing address of our headquarters is 330 Bay Street, Suite 1400, Toronto, Ontario, M5H2S8, Canada, and the

telephone number is (970) 864-2125. Our corporate website is located at http://www.western-uranium.com/.

We are an “emerging growth company” as

that term is defined in the Jumpstart Our Business Startups Act (the “JOBS Act”). The JOBS Act defines an “emerging

growth company” as one that had total annual gross revenues of less than $1,000,000,000 during the last fiscal year. Section 102(b)

(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards

until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a

class of securities registered under the Securities Exchange Act) are required to comply with the new or revised financial accounting

standard. The JOBS Act also provides that a company can elect to opt out of the extended transition period provided by Section 102(b)(1)

of the JOBS Act and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable.

Our wholly-owned subsidiaries are Western Uranium

Corp., Pinon Ridge Mining LLC, Black Range Minerals Limited, Black Range Copper Inc., Ranger Resources Inc., Black Range Minerals Inc.,

Black Range Minerals Colorado LLC, Black Range Minerals Wyoming LLC, Haggerty Resources LLC, Ranger Alaska LLC, Black Range Minerals

Utah LLC, Black Range Minerals Ablation Holdings Inc. and Black Range Development Utah LLC.

OUR COMPANY

Western is in the business of exploring, developing,

mining and production of its uranium and vanadium resource properties.

Western is an exploration stage issuer for purposes

of S-K 1300. Under S-K 1300, a mining company like ours can be classified as either an exploration stage issuer, a development stage

issuer or a production stage issuer. Exploration stage issuers are companies that are engaged in the search for mineral deposits, which

are not in either the development stage or the production stage. In order to be classified as a development stage issuer or a production

stage issuer, the Company must have already established mineral reserves. The Company has not established mineral reserves for purposes

of S-K 1300.

Our mineral properties are located in western Colorado

and eastern Utah and adjacent areas of the western United States. Our primary focus is bringing the fully permitted Sunday Mine Complex

into production, permitting the San Rafael Project and the commercialization of Kinetic Separation.

The Sunday Mine Complex is located in western San

Miguel County, Colorado. The complex consists of the following five individual mines: the Sunday mine, the Carnation mine, the Saint

Jude mine, the West Sunday mine and the Topaz mine. The operation of each of these mines requires a separate permit and all such permits

have been obtained by Western and are currently valid. In addition, each of the mines has good access to a paved highway, electric power

to existing mine workings, office/storage/shop and change buildings, and extensive underground haulage development with multiple vent

shafts complete with exhaust fans.

We have acquired a license for Kinetic Separation,

which provides a low cost, purely physical, method of separating uranium and vanadium mineralization from waste. No chemicals are added

in the process, yet very high mineral recoveries can be achieved with considerable mass reduction; facilitating the separation of a high-value,

high-grade ore product from a coarse-grained barren “clean sand” product.

Application of Kinetic Separation is expected to

have a very positive effect on the development of not only our Sunday Mine Complex, but also most of our and others’ deposits,

because it significantly reduces both capital and operating costs. Extensive test work has shown that from amenable sandstone-hosted

ore types, typically more than 90% of the mineralization can be separated into 10-20% of the initial sample mass.

2

OUR STRATEGY

Our vision is to become a leading uranium and vanadium developer and

producer. Our strategy is to build value for shareholders by advancing our projects towards scaled-up production. The increase in vanadium

price levels during 2017/2018 increased the relative importance of this resource to the Company. Hence, Western is increasingly able to

baseload mine production with vanadium as a co-product. As a result, during 2019 Western implemented a mine re-opening project at the

Sunday Mine Complex to identify high-grade vanadium ore, followed by bulk sampling and development drilling. Active mining was conducted

and the extracted ore was stockpiled underground in the mines. The project was continued in 2020 as multiple surface infrastructure projects

were completed to meet DRMS requirements. Completion of the DRMS prerequisites has enabled the newly mined and stockpiled underground

ore to be brought to the surface. Ore pad construction, the last of the surface projects, was completed; however, its final inspection

approvals were delayed until May 2020 due to the COVID-19 outbreak. The Company holds an exclusive 25-year license to use Kinetic Separation,

a proven technology that we anticipate will improve the efficiency of the mining from Western’s sandstone-hosted ore. The license

agreement was entered into on March 17, 2015 and expires on March 16, 2040. There are no remaining license fee obligations and there are

no future royalties due under the agreement. The Company has the right to sub-license the technology to third parties. The Company may

not sell or assign the Kinetic Separation license; however, it could be transferred in the sale of Western or the subsidiary holding the

license.

At any time we may have acquisition or partnering

opportunities in various stages of active review, including, for example, our engagement of consultants and advisors to analyze particular

opportunities, analysis of technical, financial and other confidential information, submission of indications of interest, participation

in preliminary discussions and negotiations, and involvement as a bidder in competitive processes.

Capital Raising

On February 16, 2021, the Company closed on a non-brokered private

placement of 3,250,000 units at a price of CAD $0.80 per unit. The aggregate gross proceeds raised in the private placement amount to

CAD $2,600,000.

Each unit consists of one common share of Western plus one common share

purchase warrant of Western. Each warrant entitled the holder to purchase one common share at a price of CAD $1.20 per share for a period

of three years following the closing date of the private placement. A total of 3,250,000 common shares and 3,250,000 warrants were issued

in the private placement.

On March 1, 2021, the Company closed on a non-brokered private placement

of 3,125,000 units at a price of CAD $0.80 per unit. The aggregate gross proceeds raised in this private placement amount to CAD $2,500,000.

Each unit consists of one common share plus one common share purchase

warrant. Each warrant entitled the holder to purchase one common share at a price of CAD $1.20 per share for a period of three years following

the closing date of the private placement. A total of 3,125,000 common shares and 3,125,000 warrants were issued in the private placement.

On December 17, 2021, the Company closed a non-brokered private placement

of 372,966 units at a price of CAD $1.60 per unit. The aggregate gross proceeds raised in the private placement amounted to CAD $596,746.

Each unit consists of one common share plus one common share purchase

warrant. Each warrant entitled the holder to purchase one common share at a price of CAD $2.50 per share for a period of three years following

the closing date of the private placement. A total of 372,966 common shares and 372,966 warrants were issued in the private placement.

On January 20, 2022, the Company closed a non-brokered private placement

of 2,495,575 units at a price of CAD $1.60 per unit. The aggregate gross proceeds raised in the private placement amounted to CAD $3,992,920.

Each unit consists of one common share plus one common share purchase

warrant. Each warrant entitled the holder to purchase one common share at a price of CAD $2.50 per share for a period of three years following

the closing date of the private placement. A total of 2,495,575 common shares and 2,495,575 warrants were issued in the private placement.

Uranium/Vanadium Production

Western historically positioned itself for operational flexibility

with the goal of beginning production as expeditiously as possible once market conditions for uranium and/or vanadium were favorable.

The 2018 vanadium price rally catalyzed the Sunday Mine Complex project. Western reinitiated active mining operations at the Sunday Mine

Complex project with its infrastructure and exploratory projects, which culminated in the commencement of production with the mining and

stockpiling of the extracted uranium/vanadium ore. The well maintained existing infrastructure from years of previous production allowed

the Company to quickly advance the mine to a production ready status. The mining team refocused on surface infrastructure projects required

by the DRMS. The impact of COVID-19 delayed a re-start beyond 180 days, thus in October 2020 the Sunday Mine Complex was put back into

Temporary Cessation.

3

During 2020, COVID-19 induced mine closures began a rally in uranium

prices. In 2021, catalysts continued to provide positive signals for uranium miners and investors. This catalyzed the ongoing Sunday Mine

Complex project which commenced in July 2021. After completion of infrastructure work in this new area of the mine, exploration and development

of the GMG ore body was the first project phase. Drifting, continuous high-grade ore was intersected, which led to the mining and underground

stockpiling of over 3,000 tons of uranium/vanadium ore during the December 2021 to March 2022 period. At the end of March, the mining

contractor engaged by Western decided to retire from contract mining operations. As a result of this decision, Western will take over

the mining operations and has acquired a full complement of mining equipment. The equipment is being prepared for operations and upgrades

to mine ventilation, support buildings and infrastructure are underway. Further mine development and ore production is expected to resume

in early summer after upgrades are completed. Western’s mining team will be expanded to facilitate mine development and full ore

production.

Western believes that its mineral resources have a reasonable prospect

for economic extraction. However, the Company has not yet completed a preliminary economic assessment under NI 43-101 or a feasibility

study or preliminary feasibility study under S-K 1300 that would be needed to establish the existence of proven or probable reserves and

has instead allocated that capital to the aforementioned mining operations at the Sunday Mine Complex.

URANIUM MARKET OUTLOOK

World demand for clean, reliable, and affordable electricity is growing.

Given the expected construction of nuclear reactors and the expected growth of nuclear energy, we believe that the future for uranium

is positive. Further, 2020 production cuts in response to COVID-19 at peak sidelined approximately 50% of annual global uranium production.

In the United States implementation of the U.S. Uranium Reserve program and the Biden administration’s emphasis on climate change

have the potential to increase U.S. domestic uranium production and create economic pricing levels for U.S. domestic producers. We believe

these factors will provide the price levels needed to support the additional production and supply that will be required. Currently, excess

(secondary) inventory supplies are being drawn down, and additional primary production is forecast to be needed to fulfill the nuclear

fuel requirements of the growing global nuclear reactor fleet.

Once prices rise, it may be difficult for most suppliers

to respond in a timely manner, as it requires many years of permitting and development to bring new mines into production. These lead

times will put further upward pressure on prices. Thus, Western has a competitive advantage, as our mining properties are permitted and

ready to scale-up production on short notice.

As uranium prices have been depressed for about a

decade due to overproduction and reactor shutdowns subsequent to the impact of the 2011 Fukushima earthquake, investors are positioning

in response to early signs of a market recovery; the spot uranium price began 2020 at ~$24 and finished the year at ~$30, but had rebounded

to a short-term ~$34 high in response to COVID-19 production cuts. Japanese utilities have nuclear reactors in the process of restarting

(according to the World Nuclear Association (“WNA”)). According to data from the WNA, Chinese utilities continue to aggressively

build new reactors and buy uranium, with the goal of becoming the world leader in nuclear electricity generation. In total, according

to the WNA, there are about 50 new reactors under construction in 13 countries and in all there are about 160 reactors on order or being

planned, and over 300 more are proposed. It is projected that ~15 new nuclear reactors will be placed into service in 2021.

During the Trump Administration, the U.S. government focused on market distortions

caused by foreign state-owned enterprises and the economic and geopolitical influence lost by allowing Russia and China to take the lead

in nuclear power. In support of the world’s largest nuclear reactor fleet, the U.S. has begun implementing the recommendations of

the Nuclear Fuel Working Group (“NFWG”). The NFWG followed the uranium Section 232 investigation. The national strategic uranium

reserve was signed into law to stabilize the U.S. nuclear fuel cycle by supporting front-end domestic uranium mining. The U.S. Department

of Energy (“DoE”) is establishing program guidelines to initiate purchases of US$75 million of domestic uranium. During August

2021, DOE moved this initiative forward through the dissemination of a Request for Information. On October 13, 2021, Western submitted

a response to the Request for Information: Establishment of the Uranium Reserve Program to the DOE’s National Nuclear Security Administration.

In January 2022, a summary of comments and responses was released, including next steps which involve following Congressional direction

and implementing the program. The Russia/Ukraine war, as discussed later, has highlighted the nuclear fuel supply chain risks and the

geopolitical risks of dependence on the direct and indirect sourcing of nuclear fuel from state owned enterprises in Russia and former

Soviet republics. This has emphasized the need and triggered increasing calls for the implementation of the Uranium Reserve Program.

Upon taking office, the Biden-Harris Administration

team immediately rejoined the Paris Climate Accord and continued its pursuit of climate change solutions. President Biden has reversed

a number of pro-fossil fuel energy policies, an approach which is expected to continue as the new administration has given all agencies

climate change initiatives and has already started a climate change working group. The Biden-Harris Administration continues to advance

a national clean energy standard that includes nuclear across multiple initiatives. U.S. utilities are expected to be required to produce

an increasing proportion of electricity generation from clean energy power sources. The administration has introduced the Infrastructure

Investment and Jobs Act which contains provisions that are supportive of nuclear power. President Biden attended the United Nations Climate

Change Conference (COP26) in Glasgow, Scotland. His administration simultaneously released a proposed plan targeting the reduction of

methane emissions. Many of the proposed initiatives from the Climate Summit target reduced utilization of fossil fuels and, if implemented,

expand future opportunities for nuclear power generation, given its ability to provide baseload and carbon-free energy. The Biden-Harris

Administration is continuing its efforts to move forward a number of stalled spending programs that contain support for the U.S. nuclear

industry.

4

In response to the elimination of price controls implemented at the beginning

of 2022, anti-government protests erupted in Kazakhstan in early January. The President’s Cabinet resigned and was replaced, after

many arrests and deaths, curfews, and other emergency measures. After a swift crackdown on the unrest, order has largely been restored,

and changes have been implemented at multiple government controlled enterprises, including Kazatomprom, the world’s largest uranium

miner who is responsible for ~40% of global annual uranium production. At local uranium mines it has been reported that production has

not been affected, and the impacts to uranium and uranium equity prices which trended up in early January, reversed in the second half

of January. In February, Russia invaded Ukraine commencing a war between the two countries. Russia is a major global energy supplier and

both countries are top ten uranium producers and Russia is a global leader in nuclear fuel services. Thus, these actions caused a surge

in energy prices initially in oil and gas. On the day prior to the invasion, the spot price of uranium was $43.63/lbs and at the end of

March it had increased to $58.25/lbs. Russia has been the target of unprecedented economic sanctions which have created bottlenecks of

Russian exports, including nuclear fuel. In spite of a large global dependence, nuclear fuel purchasers are continuing to diversify away

from Russian nuclear fuel. There remains a very real possibility of a sanction or counter-sanction terminating the flow of nuclear fuel

from Russia to North America.

Uranium inventories have declined significantly during

the last two years. During 2020, this was caused by COVID-19 induced mine suspensions. During 2021, financial buyers further depleted

uranium inventories. Existing and new nuclear technologies are receiving unprecedented support on a global basis, as a baseload electricity

source with zero carbon emissions, thus expanding future nuclear fuel demand.

The Sprott Physical Uranium Trust (U.UN) (the “Trust”)

took over the former Uranium Participation Corp. (U.TO) and launched an at-the-market program (ATM) on August 17, 2021 to raise capital

for the closed-ended trust. Since the inception of the ATM program, the Trust has bought significant quantities of uranium contributing

to the increase in spot prices. It is anticipated that a Sprott U.S. vehicle will receive New York Stock Exchange (NYSE) approval and

be made available for investment during 2022. It is also likely that a comparable physical uranium holding vehicle will be launched in

affiliation with Kazatomprom, the world’s largest uranium miner.

A uranium global supply/demand imbalance had been projected by analysts

to impact uranium prices in coming years. In 2020 COVID-19 induced mine closures and in 2021 Sprott Physical Uranium Trust began purchasing

uranium, underscoring the imbalance. Both of these catalysts have depleted excess inventories and accelerated the timing of the supply/demand

impact. The nuclear industry is benefiting from many market and governmental catalysts raising investor expectations. Investors have become

well aware of constrained global uranium supplies, improved uranium demand fundamentals, the increasing pace of nuclear technology innovations,

and the global push for climate change solutions. However, in 2022 the Russian invasion of Ukraine has quickly driven the uranium market

strongly upward due to Russia’s dominant market position in the nuclear fuel cycle. Sanctions, phase-outs, and embargoes are being

considered by many countries, while the Russian Federation has considered export bans. Any of these actions would fundamentally alter

the dynamics of the nuclear fuel market as utilities shift buying away from Russia.

OVERVIEW OF THE URANIUM INDUSTRY

The only significant commercial use for uranium is as a fuel for nuclear

power plants for the generation of electricity. The global nuclear and uranium mining industries continue to benefit from the convergence

of multiple trends and increased public, political and government support due to coming new technologies, climate change initiatives,

and energy crisis shortages. These are resulting in extensions to operating lives, a large number of nuclear reactors under construction,

new builds, investments in next generation nuclear technology, and in Japan, increased urgency to re-start the nuclear reactor fleet.

The uranium market has historically been highly cyclical. In the prior

bull market, spot prices rose from $21 per pound in January 2005 to a high of $136 per pound in June 2007 in anticipation of sharply higher

projected demand as a result of a resurgence in nuclear power and the depletion of secondary supplies. Secondary supplies are inventories

of uranium not publicly available for sale, which are primarily held by utility companies and governments. The sharp price increase was

driven in part by high levels of buying by utility companies, which resulted in most utilities covering their requirements through 2009.

A decrease in near-term utility demand coupled with rising levels of supplies from producers and traders led to downward pressure on uranium

prices beginning in the third quarter of 2007. A rebound in uranium prices in conjunction with a recovery in commodities in 2010 was curtailed

by the Fukushima disaster in Japan.

Since the Fukushima disaster in 2011, uranium spot prices entered a

steady decline until June 2014, when they rebounded slightly and peaked again in March 2015 at $39 per pound. After that peak, prices

again began to fall steadily, reaching their lowest point of $18 per pound in November 2016. Prior to COVID-19, annual uranium production

was at its lowest in over a decade, creating a global supply deficit where production was only about two-thirds of consumption. In May

2020, after COVID-19 related production shutdowns, spot prices hit a $34 per pound price before declining to close the year at $30 per

pound. During 2021, market participation by the Sprott Physical Uranium Trust and other secondary market uranium buyers caused prices

to rise to $42.05 per pound at December 31, 2021. Uranium prices held these levels until Russia’s invasion of Ukraine caused uranium

markets to surge. Prior to the invasion on February 24, 2022, uranium spot prices were in the $43 per pound range and recently closed

at over $63 per pound; an increase of ~$20 per pound and an 11-year high.

5

Based upon these pricing factors specific to the

uranium industry, we foresee a uranium pricing environment which in the coming years will allow Western to initiate full-scale production

in its best properties.

Vanadium

With the exception of the Hansen/Taylor Deposit,

most of the Company’s mining assets, including the Sunday Mine Complex, contain vanadium either as a stand-alone product or a co-product

to uranium.

Conventional and new vanadium applications include

steelmaking, aerospace, stationary energy storage, batteries, and chemicals.

When a very small amount of vanadium is added to steel, the hardening

effect greatly increases its strength. And while steelmaking accounts for roughly 90% of all vanadium currently consumed, it’s estimated

that vanadium is only used in about 9% of all steels today. After steelmaking, the second largest market for vanadium is that of catalysts

and chemical applications. A significant new source of demand for vanadium is from vanadium redox flow batteries (VRFB) as their adaptation

grows with the stationary storage market.

In 2018 there was structural change in the vanadium markets that caused

prices to spike. China, the largest vanadium producer in the world, had supply disrupted by environmental monitoring and rules while domestic

demand was increasing. China, which had been a net vanadium exporter, flipped and became a net vanadium importer. On the demand side,

China announced a new high strength rebar standard to increase earthquake resistance in February 2018 that became effective on November

1, 2018. On the supply side, in its efforts to fight pollution, Chinese environmental inspections resulted in the closing of dirty processes

in which vanadium was recovered as a byproduct. These policy changes caused a shortage and led to a surge in vanadium prices to all-time

highs during the fourth quarter of 2018. Vanadium closed on December 31, 2018 at $23.15, but owing to a Chinese extension in the implementation

of the new rebar standard, prices plunged to close on December 31, 2019 at $5.25. Notably, the substantial price appreciation in vanadium

delayed the adaptation of VRFB applications as these batteries were no longer considered to be cost competitive.

A Section 232 National Security Investigation of Imports of Vanadium

was undertaken by the U.S. Department of Commerce (“DoC”) during 2020 and submitted to President Biden on February 22, 2021.

The President had 90 days to decide if he concurred with the findings and recommendations and determine whether to take an action to mitigate

the impairment of national security. No action was taken.

The vanadium market price was $8.70 per

pound as of December 31, 2021, which was an increase from the December 31, 2020 price of $7.10 per pound. In the first quarter of

2022, vanadium prices rallied with commodities closing at $12.10 on March 31, 2022.

COMPETITION

There is global competition for uranium/vanadium properties, ore processing

mills, capital, customers and the employment and retention of qualified personnel. We compete with multiple exploration companies for

all of these things. In the production and marketing of uranium and vanadium, there are a number of producing entities globally, some

of which are government controlled and several of which are significantly larger and better capitalized than we are. Several of these

organizations also have substantially greater financial, technical, manufacturing and distribution resources than we have.

Our future uranium production may also compete with uranium from secondary

supplies, including the sale of uranium inventory held by the DoE. At the current time, DoE uranium sales have been suspended. In addition,

there are numerous entities in the market that compete with us for properties and operate in-situ recovery (“ISR”) facilities.

In the event that there is not a buying program in place for uranium/vanadium

ore, the Company would need to arrange with a third party for conventional milling services. Because the number of mills permitted for

processing of uranium and vanadium is very limited, it may be difficult for us to gain access to a mill on favorable terms, or at all.

This could result in increased costs and/or significant delays in, interruption of, or cessation of the Company’s business activities.

The practice of selling uranium/vanadium ore without first processing into yellowcake (U3O8) or Vanadium Pentoxide (V2O5) would likely

generate lower revenues.

If we are unable to successfully compete for properties, mills, capital,

customers or employees or with alternative uranium sources, it could delay or prevent us from achieving our business objectives and could

have a material adverse effect on our financial condition and results of operations.

With respect to sales of uranium, the Company competes primarily based

on price. We will market uranium to utilities and commodity brokers. We are in direct competition with supplies available from various

sources worldwide. We believe we compete with multiple operating uranium companies.

With respect to sales of vanadium, the Company will compete primarily

based upon availability and secondarily on price. There will be direct competition with primary production, secondary production, and

co-production from various companies and processors worldwide as individual entities come online or increase production to address the

supply deficit.

6

ENVIRONMENTAL CONSIDERATIONS AND PERMITTING

United States

Uranium extraction is regulated by the federal government, states and,

in some cases, by Native American tribes. Compliance with such regulation has a material effect on the economics of our operations and

the timing of project development. Our primary regulatory costs have been related to obtaining licenses and permits from federal and state

agencies before the commencement of production activities. The environmental regulatory requirements for the ISR industry are well established.

Many ISR projects have gone a full life cycle without any significant environmental impact. However, the process can make environmental

permitting difficult and timing unpredictable. Western does not plan to utilize an ISR mining process on its properties.

Mining Permits are disclosed on a per mine basis

in the “Properties” section, below.

Reclamation and Restoration Costs and Bonding

Requirements

At the conclusion of conventional mining, a site is decommissioned

and reclaimed. Reclamation involves removing evidence of surface disturbance. The reclamation liabilities of the U.S. mines are subject

to legal and regulatory requirements. Estimates of the costs of reclamation are reviewed periodically by the applicable regulatory authorities.

The reclamation liability represents the Company’s best estimate of the present value of future reclamation costs in connection

with the mineral properties. The Company determined the gross reclamation liabilities at December 31, 2021 of the mineral properties to

be approximately $740,446.

The Company is required by State regulatory agencies to obtain financial

surety relating to certain of its future restoration and reclamation obligations. The Company has provided performance bonds issued for

the benefit of the Company in the amount of $740,446 to satisfy such regulatory requirements.

EMPLOYEES

As of December 31, 2021, we had six full-time employees and one part-time

employee.

ITEM 1A.

RISK FACTORS

Risks Related to Our Business

Our business activities are subject to significant

risks, including those described below. Every investor or potential investor in our securities should carefully consider these risks.

If any of the described risks actually occurs, our business, financial position and results of operations could be materially adversely

affected. Such risks are not the only ones we face and additional risks and uncertainties not presently known to us or that we currently

deem immaterial may also affect our business.

Our ability to become a successful operating

mining company is contingent on whether we can continue to access adequate operating capital and can ultimately mine our properties at

a profit sufficient to finance further mining activities and to acquire and finance additional reserves, all in spite of potentially

significant fluctuations in the market prices of uranium and vanadium.

The Company has incurred continuing losses from its

operations and negative operating cash flows from operations, and as of December 31, 2021, the Company had an accumulated deficit of

$13,161,496 and working capital of $4,492,169.

The Company’s ability to continue its planned

operations and to pay its obligations when they become due is contingent upon the Company obtaining additional financing. Management’s

plans include seeking to procure additional funds through debt and equity financings, to secure regulatory approval to fully utilize its

Kinetic Separation technology and to initiate the processing of ore to generate operating cash flows.

If we cannot access additional sources of private or public capital,

partner with another company that has cash resources and/or find other means of generating revenue other than uranium or vanadium sales,

we may not be able to fully realize our planned operations.

Until we can produce and sell sufficient

amounts of uranium and/or vanadium, we will have no way to generate adequate cash inflows except by monetizing certain of our

assets, partnering with third parties that are better financed or obtaining additional financing of our own. We can provide no

assurance that our properties will produce saleable production or that we will be able to continue to find, develop, acquire and

finance additional mineral resources. If we cannot monetize certain existing assets, partner with another company that has cash

resources, find other means of generating revenue other than uranium or vanadium production and/or access additional sources of

private or public capital, we may not be able to remain in business and our shareholders may lose their entire investment.

7

Our ability to function as an operating mining company

will be dependent on our ability to mine our properties at a profit sufficient to finance further mining activities and for the acquisition

and development of additional properties. The volatility of uranium prices makes long-range planning uncertain and raising capital difficult.

Our ability to operate on a positive cash flow basis

will be dependent on mining sufficient quantities of uranium or vanadium at a profit sufficient to finance our operations and for the

acquisition and development of additional mining properties. Any profit will necessarily be dependent upon, and affected by, the long

and short term market prices of uranium and vanadium, which are subject to significant fluctuation. Uranium prices have been and will

continue to be affected by numerous factors beyond our control. These factors include the demand for nuclear power, political and economic

conditions in uranium producing and consuming countries, uranium supply from secondary sources and uranium production levels and costs

of production. A significant, sustained drop in uranium prices may make it impossible to operate our business at a level that will permit

us to cover our fixed costs or to remain in operation.

Evaluating our future performance may be difficult

since we have a limited financial and operating history, with significant negative cash flow and an accumulated deficit to date. Furthermore,

there is no assurance that we will be successful in securing additional sources of capital sufficient to support our planned operations.

As such, substantial doubt exists as to whether our cash resources and working capital will be sufficient to fund our planned operations

over the next twelve months. Our long-term success will depend ultimately on our ability to raise additional capital, to achieve and

maintain operational profitability and to develop positive cash flows from our mining activities.

As more fully described within this annual report,

we acquired our first mineral properties in November of 2014. To date, we have been acquiring additional mineral properties and raising

capital. We hold uranium projects in various stages of exploration in the states of Colorado and Utah.

As more fully described under “Liquidity and Capital Resources”

of Item 7. “Management’s Discussion and Analysis of Financial Condition and Result of Operations”, we have a history

of significant negative cash flows and net losses, with an accumulated deficit balance of $13.2 million and $11.1 million at December

31, 2021 and 2020, respectively. We have been reliant on royalty revenues and equity financings from the sale of our common shares in

order to fund our operations. We do not expect to achieve profitability or develop positive cash flows from operations in the near term.

As a result of our limited financial and operating history, including our significant negative cash flows and net losses to date, it

may be difficult to evaluate our future performance.

At December 31, 2021 and 2020, we had working capital

of $4,492,169 and $162,375, respectively. The continuation of the Company as a going concern is dependent upon our ability to obtain

adequate additional financing. However, there is no assurance that we will be successful in securing any form of additional financing

in the future; therefore, substantial doubt exists as to whether our cash resources and working capital will be sufficient to enable the

Company to continue its operations over the next twelve months. The consolidated financial statements for the two years ended December

31, 2021were prepared assuming that the Company would continue as a going concern. These consolidated financial statements do not include

any adjustments that might result from the outcome of this uncertainty.

Our reliance on equity and debt financings is expected to continue

for the foreseeable future. The availability of such funds whenever such additional financing is required, will be dependent on many factors

beyond our control, including, but not limited to, the market price of uranium, the continuing public support of nuclear power as a viable

source of electricity generation, the volatility in the global financial markets affecting our stock price and the status of the worldwide

economy, any one of which may cause significant challenges in our ability to access additional financing, including access to the equity

and credit markets. We may also be required to seek other forms of financing, such as asset divestitures or joint venture arrangements

to continue advancing our uranium projects, which would depend entirely on finding a suitable third party willing to enter into such an

arrangement, typically involving an assignment of a percentage interest in the mineral project.

Our long-term success, including the recoverability

of the carrying values of our assets and our ability to acquire additional uranium projects and continue with exploration and pre-extraction

activities and mining activities on our existing uranium projects, will depend ultimately on our ability to achieve and maintain profitability

and positive cash flow from our operations by establishing ore bodies that contain commercially recoverable uranium and to develop these

into profitable mining activities. The economic viability of our mining activities has many risks and uncertainties. These include, but

are not limited to: (i) a significant, prolonged decrease in the market price of uranium; (ii) difficulty in marketing and/or selling

uranium concentrates; (iii) significantly higher than expected capital costs to construct the mine and/or processing plant; (iv) significantly

higher than expected extraction costs; (v) significantly lower than expected uranium extraction; (vi) significant delays, reductions

or stoppages of uranium extraction activities; and (vi) the introduction of significantly more stringent regulatory laws and regulations.

Our mining activities may change as a result of any one or more of these risks and uncertainties and there is no assurance that any ore

body that we extract mineralized materials from will result in achieving and maintaining profitability and developing positive cash flow.

8

Our operations are capital intensive, and

we will require significant additional financing to continue production at the Sunday Mine Complex, continue exploration and begin pre-extraction

activities on our other existing uranium/vanadium projects, and acquire additional uranium/vanadium projects.

Our operations are capital intensive and future

capital expenditures are expected to be substantial. We will require significant additional financing to fund our operations, including

continuing production at the Sunday Mine Complex, continuing exploration on our other existing projects and beginning pre-extraction

activities on those projects, which include assaying, drilling, geological and geochemical analysis and mine construction costs, and

acquiring additional uranium/vanadium projects. In the absence of such additional financing, we would not be able to fund our operations,

which may result in delays, curtailment or abandonment of any one or all of our uranium projects.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-04-15 · accession 0001213900-22-020210

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