{"url_path":"/sec/useg/8-k/2026-03-10/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 **         **Financial Statements and Exhibits.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-03-10","source_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-007541-index.html","accession_number":"0001437749-26-007541","cik":"0000101594","ticker":"USEG","issuer_name":"BIG SKY INDUSTRIAL INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-007541-index.html","primary_entity_key":"0000101594","primary_entity_name":"US ENERGY CORP"},"word_count":165,"has_tables":true,"body_markdown":"**Item 9.01.**         **Financial Statements and Exhibits.**\n\n \n\n(d)         Exhibits.\n\n \n\n**Exhibit**\n\n**Number**\n\n \n\n**Description of Exhibit**\n\n1.1\n\n \n\n[Underwriting Agreement, dated March 9, 2026, by and between U.S. Energy Corp. and Roth Capital Partners, LLC](ex_930688.htm)\n\n5.1\n\n \n\n[Opinion of The Loev Law Firm, PC](ex_930689.htm)\n\n23.1\n\n \n\n[Consent of The Loev Law Firm, PC (included as part of Exhibit 5.1 hereto).](ex_930689.htm)\n\n \n \n \n\n104\n\n \n\nInline XBRL for the cover page of this Current Report on Form 8-K\n\n \n\n*The inclusion of any website address in this Form 8-K, and any exhibit thereto, is intended to be an inactive textual reference only and not an active hyperlink. The information contained in, or that can be accessed through, such website is not part of or incorporated into this Form 8-K.*\n\n \n\n**SIGNATURES**\n\n \n\nPursuant 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 hereunto duly authorized.\n\n \n\n \n\n**U.S. ENERGY CORP.**\n\n \n \n \n\n \n\nBy:\n\n*/s/ Ryan Smith*\n\n \n \n\nRyan Smith\n\n \n \n\nChief Executive Officer\n\n \n\n \n\nDated: March 10, 2026"}