{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-028777","form_type":"8-K","ticker":"LODE","cik":"0001120970","company_name":"Comstock Inc.","filed_at":"2026-08-24T10:30:28+00:00","discovered_at":"2026-08-24T10:35:07.997126+00:00","generated_at":"2026-08-24T10:35:14.643976+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Comstock closes $45M sale of mining assets to Mackay; receives $20M cash","bullets":["Total transaction value >$45M; Comstock received $20M cash plus 2M Mackay shares worth ~$4.5M.","Expects to record gain of $10-12M with no cash taxes; secured $7M second-tranche payment due within 18 months.","Sold all four mining subsidiaries (mining claims, processing assets, permits, water rights); retains 1.5% NSR royalty ($3.5M buyout option).","Potential $10M contingent payment if mine construction decision or change-of-control ≥$500M within 7 years.","Estimated $1.5M annual operational savings from reduced payroll, permitting, and compliance costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-028777","json":"https://secwatch.observer/filing/0001437749-26-028777.json","markdown":"https://secwatch.observer/filing/0001437749-26-028777.md","text":"https://secwatch.observer/filing/0001437749-26-028777.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1120970/000143774926028777/0001437749-26-028777-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1120970/000143774926028777/lode20260818_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-24T10:35:14.643976+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}