{"url_path":"/sec/useg/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Statements and Supplementary Data.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-13","source_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-008057-index.html","accession_number":"0001437749-26-008057","cik":"0000101594","ticker":"USEG","issuer_name":"BIG SKY INDUSTRIAL INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-008057-index.html","primary_entity_key":"0000101594","primary_entity_name":"US ENERGY CORP"},"word_count":95,"has_tables":true,"body_markdown":"**Item 8. Financial Statements and Supplementary Data.**\n\n \n\nFinancial statements meeting the requirements of Regulation S-X are included below.\n\n \n\n[Reports of Independent Registered Public Accounting Firm](#report)\n\n[67](#report)\n\nFinancial Statements\n\n \n\n[Consolidated Balance Sheets as of December 31, 2025 and 2024](#bs)\n\n[70](#bs)\n\n[Consolidated Statements of Operations for the Years Ended December 31, 2025 and 2024](#ops)\n\n[71](#ops)\n\n[Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2025 and 2024](#se)\n\n[72](#se)\n\n[Consolidated Statements of Cash Flows for the Years Ended December 31, 2025 and 2024](#cf)\n\n[73](#cf)\n\n[Notes to Consolidated Financial Statements](#notes)\n\n[74](#notes)\n\n \n\n63\n\n[Table of Contents](#toc)"}