Magellan Gold Opts Out of Extended Accounting Transition Period

Ticker: MAGE · Form: 8-K · Filed: Jan 19, 2024 · CIK: 1515317

Complexity: simple

Sentiment: neutral

Topics: accounting-policy, emerging-growth-company, corporate-governance

TL;DR

**Magellan Gold is fast-tracking accounting standard adoption, ditching the emerging growth company grace period.**

AI Summary

Magellan Gold Corporation filed an 8-K on January 19, 2024, reporting an event that occurred on January 16, 2024. This filing indicates that the company is an 'emerging growth company' and has elected not to use the extended transition period for complying with new or revised financial accounting standards. This matters to investors because it signals Magellan Gold's commitment to adopting new accounting standards more quickly, potentially offering more timely and transparent financial reporting, which can influence investor confidence and stock valuation.

Why It Matters

This decision means Magellan Gold will adopt new accounting standards at the same pace as larger public companies, potentially providing investors with more current and comparable financial information sooner.

Risk Assessment

Risk Level: low — This filing primarily clarifies an accounting election and does not introduce new operational or financial risks.

Analyst Insight

Investors should note this election as it implies Magellan Gold's financial reporting will align with larger, non-emerging growth companies more quickly, potentially offering earlier insights into financial performance under new standards.

Key Players & Entities

Forward-Looking Statements

FAQ

What is the purpose of this 8-K filing by Magellan Gold Corporation?

This 8-K filing by Magellan Gold Corporation, dated January 19, 2024, reports an event that occurred on January 16, 2024, specifically indicating that the company is an 'emerging growth company' and has elected not to use the extended transition period for complying with new or revised financial accounting standards.

What is Magellan Gold Corporation's state of incorporation and business address?

Magellan Gold Corporation is incorporated in Nevada, and its business address is 602 Cedar Street, Suite 205, Wallace, Idaho 83873.

What is the significance of Magellan Gold Corporation checking the 'emerging growth company' box and its subsequent election?

By checking the 'emerging growth company' box, Magellan Gold Corporation identifies itself as such. The subsequent election indicates that, despite being an emerging growth company, it has chosen not to use the extended transition period for complying with new or revised financial accounting standards, meaning it will adopt these standards sooner.

When was the earliest event reported in this 8-K filing?

The earliest event reported in this 8-K filing occurred on January 16, 2024.

Does Magellan Gold Corporation have any securities registered pursuant to Section 12(b) of the Act?

No, the filing states 'N/A' for the 'Title of each Class', 'Trading Symbol', and 'Name of each exchange on which registered' under the section 'Securities registered pursuant to Section 12(b) of the Act', indicating no such securities are registered.

Filing Stats: 490 words · 2 min read · ~2 pages · Grade level 13 · Accepted 2024-01-19 12:05:34

Key Financial Figures

Filing Documents

01 Other Events

Item 8.01 Other Events . On January 16, 2024, Magellan Gold Corporation, a Nevada corporation (the "Company"), issued a press release announcing that it had entered into a purchase agreement with Gold Express Mines, Inc., a Nevada corporation ("GEM"), pursuant to which, among other things (i) the Company agreed to purchase certain mineral assets owned and controlled by GEM for a purchase price equal to 5,500,000 shares of the Company's common stock, par value $0.001 per share (the "Common Stock"); and (ii) GEM agreed to assign to the Company a certain lease for mineral properties for a purchase price of 500,000 shares of Common Stock. The Company's press release is filed as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 99.1 Press Release dated January 16, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 2

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. MAGELLAN GOLD CORPORATION Date: January 19, 2024 By: /s/ Michael Lavigne Name: Michael Lavigne Title: Chief Executive Officer 3

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