GoldMining restates U.S. GoldMining warrants as derivative liabilities after IAS 32 review

• GoldMining reclassified U.S. GoldMining’s IPO warrants as derivative liabilities, reversing their prior equity classification.
• Review found the warrants failed IAS 32 “fixed-for-fixed” rules due to cashless exercise provisions.
• Comparatives were revised to recognize fair-value changes through profit or loss from inception.
• Derivative liabilities were restated to CAD 1.6 million at Nov. 30, 2025, from zero previously reported.

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