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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 2023-12-31

← all WSTRF documents
filed 2024-04-16 · 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 3,918341k 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, 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 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 Act. Yes ☐ No ☒

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 (§ 232.405 of this chapter) 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. ☐

If securities are registered pursuant to Section 12(b) of the Act,

indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to

previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements

that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during

the relevant recovery period pursuant to §240.10D-1(b). ☐

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, 2023, the last business day of

the registrant’s most recently completed second fiscal quarter, the aggregate market value of the registrant’s common shares

held by non-affiliates of the registrant was approximately $29.6 million, based on the closing price of the registrant’s common

shares of $0.76 per share.

As of April 15, 2024, 55,223,113 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 v

GLOSSARY OF REGULATORY AGENCIES AND EXCHANGES vii

PART I 1

ITEM 1. BUSINESS 1

ITEM 1A. RISK FACTORS 8

ITEM 1B. UNRESOLVED STAFF COMMENTS 18

ITEM 1C CYBERSECURITY 19

ITEM 2. PROPERTIES 19

ITEM 3. LEGAL PROCEEDINGS 37

ITEM 4. MINE SAFETY DISCLOSURES 39

ITEM 6. [RESERVED] 40

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 52

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 52

ITEM 9A. CONTROLS AND PROCEDURES 52

ITEM 9B. OTHER INFORMATION. 53

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS. 53

PART III 54

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE 54

ITEM 11. EXECUTIVE COMPENSATION 56

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES 63

PART IV – OTHER INFORMATION 64

ITEM 15. EXHIBITS, AND FINANCIAL STATEMENT SCHEDULES 64

SIGNATURES 66

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

On September 16, 2015, Western completed its acquisition of Black Range

Minerals Limited (“Black Range”). Under United States Securities and Exchange Commission (“Commission”) rules,

this transaction triggered the Company being deemed a United States domestic issuer and losing its foreign private issuer exemption. On

April 29, 2016, the Company filed a Form 10 registration statement with the Commission after converting its basis of accounting from International

Financial Reporting Standards (“IFRS”) to generally accepted accounting principles in the United States (“U.S. GAAP”).

On June 28, 2016, the Company’s registration statement became effective and Western became a United States reporting issuer.

On June 30, 2023, Western

re-qualified as a foreign private issuer as that term is defined in Rule 3b-4(c) promulgated under the Securities Exchange Act of 1934

(the “Exchange Act”). As a result, the Company may now utilize certain accommodations made to foreign private issuers, including

(1) an exemption from complying with the Commission’s proxy rules, (2) an exemption from the Company’s insiders having to

comply with the reporting and short-swing trading liability provisions of Section 16 under the Exchange Act, (3) the ability to make periodic

filings with the Commission on the Form 20-F and Form 6-K foreign issuer forms, and (4) the ability to offer and sell unrestricted securities

outside of the United States pursuant to Rule 903 of Regulation S. The Company plans to take advantage of these accommodations. However,

the Company currently has decided to voluntarily continue to file periodic reports with the Commission using domestic issuer forms including

filing annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K.

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.

ii

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.

iii

● Qualified person is an individual who is:

(i) be either:

(iii) establish

and require compliance with professional standards of competence and ethics;

(iv) require or

encourage continuing professional development;

(v) have and apply

disciplinary powers, including the power to suspend or expel a member regardless of where the member practices or resides; and

(vi) provide a public list of members

in good standing.

iv

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.

v

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

vi

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

vii

PART I

ITEM 1. BUSINESS

CORPORATE HISTORY

Western Uranium & Vanadium Corp. (“Western”

or the “Company”, formerly Western Uranium Corporation) was incorporated in December 2006 under the Ontario Business Corporations

Act. 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 members’ interests of Pinon Ridge Mining LLC ("PRM"), a Delaware limited liability

company. The transaction constituted a reverse takeover (“RTO”) of Western by PRM. Subsequent to obtaining appropriate shareholder

approvals, the Company subsequently reconstituted its board of directors and senior management team. Western is a Canadian domestic issuer

and Canadian reporting issuer.

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 declines, office/storage/shop and change buildings, and an extensive underground haulage development with

several vent shafts complete with exhaust fans. The Sunday Mine Complex is the Company’s core resource property and in July

2021 was assigned “Active” status when mining operations were restarted.

On September 16, 2015, Western completed its acquisition

of Black Range Minerals Limited (“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 options to purchase Western common shares to certain employees, directors, and consultants. 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, 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 ($340,650 USD as of December 31,

2023) 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 its use, Kinetic Separation is beneficial in the following

ways:

Kinetic Separation can be used on legacy uranium stockpiles in the western United States, 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. At the present time, kinetically separating these legacy stockpiles is not currently planned by the Company.

In the estimation of management, Kinetic Separation

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

1

Under United States Securities and Exchange Commission

(“Commission”) rules, the Black Range transaction triggered the Company being deemed a United States domestic issuer and losing

its foreign private issuer exemption. On April 29, 2016, the Company filed a Form 10 registration statement with the Commission after

shifting its basis of accounting from IFRS to U.S. GAAP. On June 28, 2016, the Company’s registration statement became effective

and Western became a United States reporting issuer.

On June 30, 2023, Western re-qualified as a

foreign private issuer as that term is defined in Rule 3b-4(c) promulgated under the Exchange Act. As a result, the Company may now

utilize certain accommodations made to foreign private issuers, including (1) an exemption from complying with the

Commission’s proxy rules, (2) an exemption from the Company’s insiders having to comply with the reporting and

short-swing trading liability provisions of Section 16 under the Exchange Act, (3) the ability to make periodic filings with the

Commission on the Form 20-F and Form 6-K foreign issuer forms, and (4) the ability to offer and sell unrestricted securities outside

of the United States pursuant to Rule 903 of Regulation S. The Company plans to take advantage of these accommodations. However, the

Company currently has decided to voluntarily continue to file periodic reports with the Commission using domestic issuer forms

including filing annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K.

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, M5H 2S8, 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 $1,235,000,000 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., Black Range Development Utah LLC and Maverick Strategic Minerals Corp.

OUR COMPANY

Western is in the business of exploring, developing,

mining and production of its uranium and vanadium resource properties in the states of Utah and Colorado in the United States of America

(“United States”).

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. We have committed to permitting and building our own mill to

process uranium and vanadium and incorporating Kinetic Separation into our licensing. Our primary focus is scaling up the fully permitted

Sunday Mine Complex into increasing quantities of mining production, the commercialization of Kinetic Separation, completing the permitting

and construction of mineral processing plant (Uranium and Vanadium), and permitting the San Rafael Project.

2

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 other 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.

OUR STRATEGY

Our vision is to become a regional uranium and

vanadium developer, producer, and processor. Our strategy is to build value for shareholders by advancing our projects for further scaled-up

mining production. We have committed to permitting and building our own processing plant to mill uranium and vanadium and incorporating

Kinetic Separation into our licensing. Site and facility design and permitting have begun on the acquired processing plant site. In 2022,

Western began acquiring mining equipment and vehicles and building a mining team to put in place an in-house mining capability and to

replace its previous outsourced mining contractor. During 2023, this team was conducting mining operations at the Sunday Mine Complex

developing the mine for future production and extracting ore to be stockpiled underground. Future in-house mining crews will be added

to assure the availability of feedstock to baseload the mineral processing plant.

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 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 (USD $3,134,417 as of December 31, 2022). Issuance costs, consisting principally of commissions and legal

fees, were CAD $153,247 (USD $122,539 as of December 31, 2022). Each unit consisted 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 common share for a

period of three years following the closing date of the private placement. A total of 2,495,575 common shares and warrants to

purchase 2,495,575 common shares were issued to investors and warrants to purchase 98,985 common shares were issued to broker

dealers in connection with the private placement.

On December 12, 2023, the Company closed a

non-brokered private placement of 5,215,828 units at a price of CAD $1.39 per unit. The aggregate gross proceeds raised in the

private placement amounted to CAD $7,250,000 (USD $5,324,989 as of December 31, 2023). Issuance costs, consisting principally of

commissions and legal fees, were CAD $661,912 (USD $488,122 as of December 31, 2023). Each unit consisted of one common share plus

one half of one warrant. Each warrant is exercisable into one share at a price of CAD $1.88 per common share for a period of four

years following the closing date of the private placement. A total of 5,215,828 common shares and warrants to purchase 2,607,913

common shares were issued to investors in connection with 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. Well maintained existing infrastructure from years of previous production allowed the Company to quickly advance the mine to

a production ready status.

The 2018 vanadium price rally catalyzed a project

at the Sunday Mine Complex. Western reinitiated active mining operations during 2020 at the Sunday Mine Complex project beginning with

infrastructure and exploratory work projects, which culminated in the commencement of production with the mining and stockpiling of the

extracted uranium/vanadium ore. The mining team refocused on surface infrastructure projects required by the DRMS before COVID-19 stoppages

caused the mines to be 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 work

during 2021 and 2022 at the 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.

Thereafter, Western began the acquisition of a

full complement of mining equipment and personnel to take over mining operations. Western’s transition from employing a mining contractor

to building an in-house mining operation has now been substantially completed. Since this transition began in spring 2022, additional

employees have been hired to support mining operations and mining equipment and vehicles have been acquired to support deployment of two

(2) fully equipped mining teams. The equipment has been prepared for operations and readied for deployment; site infrastructure upgrades

have been finished. In early 2023, the mines were reopened for ventilation and infrastructure upgrades. Mining operations restarted in

April 2023 and initially focused on additional development of the GMG Ore Body, where high-grade uranium ore was continuously intersected.

It may be difficult for many uranium mining companies

to expand production in a timely manner in response to rising uranium prices, 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,

due to the aforementioned projects, because our mining properties can scale-up production on short notice.

The Company holds an exclusive 25-year license

to use Kinetic Separation, a proven technology that we anticipate will improve the efficiency of hauling and processing ore from Western’s

sandstone-hosted mines. The Company has proven that post-Kinetic Separation ore has 90% of the uranium mineralization of the pre-Kinetic

Separation ore in 10% of its mass. We are planning to build a Kinetic Separation machine, with a capacity of forty tons per hour at an

aggregate cost of $1.0 million dollars. 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.

Prior to the planned processing plant becoming

licensed and operational, our in-house mining teams will be stockpiling uranium/vanadium ore. When the processing plant is constructed,

Western will become fully operational as we forecast to begin processing the accumulated stockpiled ore during mid-2027.Western believes

that its mineral resources have a reasonable prospect for economic extraction. However, the Company has not 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.

Constructing Uranium/Vanadium Processing Plant

In January 2023, the Company began site and facility

design and permitting on a property acquired in Green River, Emery County, Utah to build a state-of-the-art mineral processing plant (the

“Maverick Mineral Processing Plant”). The facility is being designed to recover uranium, vanadium and cobalt from conventional

ore mined both from Company mines and ore produced by other mining companies. Selecting and acquiring the processing site had taken over

one year to find a location with the road, power and water infrastructure required. The processing plant will utilize the latest processing

technology, including Western’s patented Kinetic Separation process. These technology advancements will result in lower overall

capital and processing costs. This processing plant is expected to have a cost of approximately $75 million, and after permitting and

construction the processing of uranium and vanadium ore is expected to commence in mid-2027. The facility will be designed to recover

cobalt, a metal essential in battery technology and electric vehicles. Within the state of Utah, there are numerous occurrences of cobalt

which may be economical to mine, if a processing facility were available.

The development of the Maverick Minerals Processing

Plant in Green River Utah has advanced considerably. In the second quarter, the land acquisition was completed and in the third quarter

the project design and permitting activities commenced with the engagement of a full team of consulting firms, chosen for their expertise

in engineering / mill design, permit preparation, environmental, hydrology, and air quality. Site evaluation work was undertaken and a

preliminary plant and property site plan was compiled for the location of monitor wells, meteorological towers, buildings, processing

circuits, tailings and evaporation ponds, roads/infrastructure and ore storage facilities. At a pre-application permitting meeting in

November 2023, the Company and its consultants met onsite with local officials. During the fourth quarter / early 2024, additional progress

has been made. The collection of baseline data has commenced from the onsite meteorological towers. A final plant and animal study is

expected to be completed within 30 days as certain plant life is only observable during the spring. Additional consulting commitments

have been made to accelerate the licensing and development with Precision Systems Engineering (PSE), a leading engineering, and design

consulting firm headquartered in Sandy, Utah. PSE is targeting to release the preliminary engineering design and cost estimate in June

for a 500 ton per day mill.

4

URANIUM MARKET OUTLOOK

World demand for clean, reliable, and affordable

electricity is growing. The future demand for uranium is expected to increase due to the construction of additional nuclear reactors around

the world. Multiple Japanese utilities have nuclear reactors in the process of restarting. 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 World Nuclear Association (WNA), there are almost 60 new reactors under construction in the world. Existing and new nuclear technologies

are receiving unprecedented support on a global basis, as a baseload electricity source with zero carbon emissions.

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 (“SPUT”) began purchasing uranium, underscoring the imbalance. Both of these catalysts have depleted excess inventories

and accelerated the timing of the supply/demand impact. Demand is increasing with new reactors being built, next generation reactors being

advanced, operating reactor life being extended, idle reactors being restarted, and nuclear phase-out plans being reversed. At a macro-level,

the electrification transition and climate change initiatives have increased global support for nuclear.

After the 2011 Fukushima nuclear accident, uranium

markets endured a decade long bear market due to excess supply created by nuclear reactor shutdowns and large quantities of new material

entering the market. In recent years, this excess supply has been depleted by utility use, production curtailments, COVID-19 induced production

suspensions, and financial buyers purchasing physical uranium (“U3O8”). A high correlation is observable between the Sprott

Physical Uranium Trust (“SPUT”) raising capital and purchasing U3O8 and uranium ETF and equity prices. During 2021, SPUT bought

23 million lbs of U3O8 with most purchases occurring during a 2.5 month window centered around September and October. As a result of SPUT’s

success, competitor physical uranium funds have been launched in Kazakhstan and Switzerland. Notably, Kazatomprom, the world’s largest

uranium producer, is both an investor and uranium supplier to the Kazakhstan clone EFT.

In 2022, geopolitical events became the main driver

of uranium markets. During January, mass government protests in Kazakhstan were suppressed by the Collective Security Treaty Organization,

a military alliance of regional allies led by Russia. Uranium markets reacted as Kazakhstan was responsible for 45% of the 2021 global

uranium production. In February, the Russian invasion of Ukraine added more volatility due to Russia’s dominant position in nuclear

fuel services including 38% of world conversion capacity and 46% of world enrichment capacity. These events led to new SPUT capital inflows

and the purchase of 12 million lbs. of U3O8 during the first quarter of 2022. In parallel, additional capital flowed into nuclear ETFs

and uranium equities through April, but began to reverse in May. This equity price action followed U3O8 spot prices which began the year

at $42, rallied to a $64 peak by mid-April before beginning to decline by mid-May. During the last nine months of 2022, SPUT became a

smaller factor as less than 6 million lbs. of U3O8 were purchased.

With equity markets having their worst year since

2008, uranium equity prices were pulled down by the general markets, despite a spike in underlying positive fundamentals. 2022 became

a transformational year for the normally staid nuclear power and physical uranium markets as the status quo was disrupted. There was a

rush on contracts for the limited available conversion and enrichment capacity which caused a price surge. Due to shrinking secondary

supplies, utilities followed by signing new uranium supply contracts that increased long-term U3O8 prices from $43 to $52 during the year.

The real uranium industry bull market was in the

underlying fundamentals attributable to multiple factors, including: climate change, energy security, supply chain and energy scarcity

initiatives. This inflection point will likely impact markets for decades as the supply/demand imbalance has flipped from a market with

excess supply into a market with excess future demand. With the reduced availability of secondary supplies, utilities have added multi-year

contracts with mining companies for primary supply. The drivers expanding the demand for nuclear fuel include: non-nuclear nations adding

nuclear power generation, nuclear nations expanding fleets and/or extending lives of existing reactors, idled nuclear reactors being re-started,

reactors being phased out and shutdowns being reversed, and the deployment of advanced reactors / SMRs. However, the challenge is in meeting

increasing demand while being constrained from sourcing new material from the world’s largest suppliers.

Russia’s invasion of Ukraine and the ensuing

global energy crisis has focused attention on security of supply and supply chain risks and has caused most of the world to re-evaluate

their dependence upon nuclear fuel exported by Russia. The dominant market position of Rosatom, Russia’s national nuclear company,

was developed through decades of government subsidies. Because of the Ukraine invasion, new contracts are largely not being signed with

Rosatom, and deliveries under existing contracts continue to be made. Future deliveries potentially could be at risk due to sanctions

/ legislation or a Russian embargo. Customer dependencies upon the Russian supply of uranium, conversion and enrichment are being addressed

slowly by governments as alternative suppliers are not currently available. A secondary concern is Kazakhstan, the world’s largest

uranium producing country and the second longest continuous land border in the world shared with Russia. The concern is Russia exerting

influence over Kazakhstan amid their currently strained relationship. Additionally, Kazatomprom has put in place infrastructure to supply

uranium to China under its 15 year plan to deploy 150 new nuclear reactors. In 2022, it has become evident that this small area of the

world has emerged to form the key drivers in the future of the global nuclear fuel cycle.

5

In July 2023, the government of Niger was overthrown

by its military. This is significant because the new regime is opposed to Western interests and this landlocked West African country holds

the 7th largest uranium resource in the world and was producing about 5% of global production. Multiple uranium mine development projects

in the county continue to proceed despite the evacuation of many foreign nationals. The situation in Niger is a developing matter and

the conflict has an anti-French sentiment. The Junta has initiated multiple actions that are counter to French interests. Most importantly,

Niger’s Junta has threatened the export of uranium to France which has serious implications because France acquires 20% of its natural

uranium from Niger. Subsequently, French President Macron has visited Kazakhstan and Uzbekistan, both former Soviet Republics, citing

the vast potential for further cooperation in regard to nuclear power.

In December 2023, in a show of bipartisan

support, the U.S. House of Representatives has passed the Prohibiting Russian Uranium Imports Act. The Russian response was notable

as Bloomberg reported “the Kremlin may pre-emptively bar exports of its nuclear fuel to the US if lawmakers in Washington pass

legislation prohibiting imports starting in 2028”. Subsequently, Bloomberg reported that Rosatom refuted that “potential

pre-emptive ban”. Currently, the reliance on Russian uranium, conversion and enrichment services is being viewed quite

differently than it has for decades. The legislative process toward enacting a Russian uranium ban remains ongoing.

Spot uranium prices have reacted to the supply/demand

constraints and geopolitical risks. Since July 2023, spot uranium increased from the approximately$50/lbs level to over $100/lbs in January

2024, before pulling back the $88/lbs level at the end of March 2024.

The events of 2023 have set in motion uranium

market and nuclear fuel opportunities for the next decade and beyond. There are positive catalysts across multiple levels of the nuclear

fuel and uranium markets. We believe that new demand and shifting demand will catalyze a uranium bull market that will increase uranium

prices toward levels that will drive uranium mining company production, profits and equity prices. As a result, Western continues to advance

our operational strategy.

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 rose

to slightly over $63 per pound by April 2022; an increase of ~$20 per pound and an 11-year high. Later in May 2022 and June 2022, the

spot price receded to $45 levels, before recovering to the $50 +/- per pound price level in September 2022 to March 2023. Since July 2023,

spot uranium increased from the approximately$50/lbs level to over $100/lbs in January 2024, before receding below the $88/lbs level at

the end of March 2024.

Geopolitical events, technological advances, and

the nuclear energy growth path provide favorable pricing factors specific to the uranium industry. As a result, we foresee a uranium pricing

environment which in the coming years will allow Western to initiate full-scale production in its best properties. This had led us to

accelerate our recent scaling-up of mining operations.

6

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 closed at $6.00 per

pound as of December 31, 2023, which was a decrease from the December 31, 2022 closing price of $8.90 per pound. During the first quarter

of 2024, vanadium prices closed at $5.90 on February 29, 2024. Cyclical business activities and its principal product use as a steel hardener

has seen a softening in demand, resulting in a decline in the price of Vanadium.

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.

Western aims to possess a strategic advantage

by completing the construction of its own uranium and vanadium mill during 2026. The Company will have its own mining teams, equipment

and infrastructure, which will dramatically reduce its operational costs and increase margin. Moreover, by using Kinetic Separation, we

expect the cost of production of uranium to be reduced by approximately 40%.

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.

7

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, 2023 of the

mineral properties to be $751,444.

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 $751,444 to satisfy such regulatory requirements.

EMPLOYEES

As of December 31, 2023, we had 25 full-time employees

and 1 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 and

monetize the uranium and vanadium processed at our mill on a profitable basis, and can then leverage those proceeds 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.

We expect to generate operating losses for the

next several years as we incur expenses to further expand our mining operations at our Sunday Mine Complex, including acquiring additional

mining equipment, adding to the mining team and scaling up mining operations. During the year ended December 31, 2023, we generated a

net loss of $4,942,594. As of December 31, 2023, we had an accumulated deficit of $18,817,857 and working capital of $8,970,434.

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, to scale up its mining operations at Sunday Mine Complex, to construct its own ore processing mill that

is expected to be licensed to utilize Kinetic Separation, and to initiate the processing of ore to generate operating cash flows.

If we cannot access additional sources of private

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-12-31, filed 2024-04-16 · accession 0001213900-24-033519

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