Idaho Strategic Resources, Inc.

IDRdata completeness 100%29 fiscal years on file
The thesis, from the filings

Idaho Strategic Resources, Inc. earns about 13% on invested capital, comfortably above its ~9% cost of capital, but has diluted owners by 44% over 5 years — a real edge showing up in the numbers. The estimate methods put fair value between $0.82 and $11.8 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$7.63M1$9.58M2$13.7M3$25.8M3$42.4M4
Net income−$3.26M5−$2.63M6$1.16M7$8.84M8$16.7M8
Operating cash flow−$1.35M9−$1.82M10$2.1M11$10.8M12$19.1M12
Capital expenditure$664,64513$1.44M14$772,24515$2.22M16$6.71M16
Free cash flow (derived)−$2.02M9−$3.26M10$1.33M11$8.62M12$12.4M12
Total debt$2.59M17$2.17M18$2.32M19$1.73M20$2.33M21
Cash & equivalents$1.98M22$1.64M23$2.29M23$1.11M24$9.89M24
Diluted shares10.2M11.8M12.3M13.2M14.7M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$73.58
your share of equity
Profit it earned you last year
$11.37
Free cash flow it threw off
$8.43
Debt you’d be carrying
$1.59

10 shares is a claim on $73.58 of net worth that earned you $11.37 and generated $8.43 of cash last year, against $1.59 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
13% avg · 5y
FY21 0%FY22 FY23 FY24 23%FY25 17%

It earned about 13% on invested capital against a ~9% cost of capital — comfortably above the cost of funding, a moderate advantage.

seeing a moat in the numbers →
Management signal · capital allocation
+44% shares · 5y

Share count is up 44% over 5 years — owners have been diluted. Worth asking what they got for it. Total debt has held roughly steady.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $0.82 and $11.8 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$11.8
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$8.62M
DCF · Growth Exit 5Y
$10.92
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$8.62M
Earnings Power Value
$0.82
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$1.16M
  • growthAssumed0.0%
Graham Number
$13.74
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $10.92
The three cases
Bear0.0%$8.89
Base5.0%$10.92
Bull10.0%$13.35

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 5.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K · period ending 2021-12-31 · accession 0001654954-23-003968 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 10-K · period ending 2022-12-31 · accession 0001654954-24-003564 (RevenueFromContractWithCustomerIncludingAssessedTax)
  3. 10-K · period ending 2023-12-31 · accession 0001654954-25-003575 (RevenueFromContractWithCustomerIncludingAssessedTax)
  4. 10-K · period ending 2025-12-31 · accession 0001654954-26-002560 (Revenues)
  5. 10-K · period ending 2021-12-31 · accession 0001654954-23-003968 (NetIncomeLoss)
  6. 10-K · period ending 2022-12-31 · accession 0001654954-24-003564 (NetIncomeLoss)
  7. 10-K · period ending 2023-12-31 · accession 0001654954-25-003575 (NetIncomeLoss)
  8. 10-K · period ending 2024-12-31 · accession 0001654954-26-002560 (NetIncomeLoss)
  9. 10-K · period ending 2021-12-31 · accession 0001654954-23-003968 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2022-12-31 · accession 0001654954-24-003564 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2023-12-31 · accession 0001654954-25-003575 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K · period ending 2024-12-31 · accession 0001654954-26-002560 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2021-12-31 · accession 0001654954-23-003968 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2022-12-31 · accession 0001654954-24-003564 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K · period ending 2023-12-31 · accession 0001654954-25-003575 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 10-K · period ending 2024-12-31 · accession 0001654954-26-002560 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 10-K/A · period ending 2021-12-31 · accession 0001654954-22-016284 (LongTermDebtNoncurrent)
  18. 10-K · period ending 2022-12-31 · accession 0001654954-23-003968 (LongTermDebt)
  19. 10-K · period ending 2023-12-31 · accession 0001654954-24-003564 (LongTermDebt)
  20. 10-K · period ending 2024-12-31 · accession 0001654954-25-003575 (LongTermDebt)
  21. 10-K · period ending 2025-12-31 · accession 0001654954-26-002560 (LongTermDebt)
  22. 10-K · period ending 2021-12-31 · accession 0001654954-23-003968 (CashAndCashEquivalentsAtCarryingValue)
  23. 10-K · period ending 2022-12-31 · accession 0001654954-24-003564 (CashAndCashEquivalentsAtCarryingValue)
  24. 10-K · period ending 2024-12-31 · accession 0001654954-26-002560 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)