{"url_path":"/sec/useg/8-k/2026-03-18/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-03-18","source_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-008731-index.html","accession_number":"0001437749-26-008731","cik":"0000101594","ticker":"USEG","issuer_name":"BIG SKY INDUSTRIAL INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/101594/0001437749-26-008731-index.html","primary_entity_key":"0000101594","primary_entity_name":"US ENERGY CORP"},"word_count":170,"has_tables":true,"body_markdown":"**Item 8.01. Other Events.**\n\n \n\nOn March 18, 2026, U.S. Energy Corp. (the \"Company\") announced that it has reached a Final Investment Decision (\"FID\") to build its processing facility at the Big Sky Carbon Hub (\"Big Sky\") in Toole County, Montana, and has commenced capital spending on the project. In connection with the FID, the Company has engaged CANUSA EPC to perform engineering, procurement, fabrication, construction, and commissioning services for the facility under a fixed-scope contract structure.\n\n \n\nThe Big Sky Carbon Hub is a vertically integrated industrial gas and carbon management asset located in Montana’s Kevin Dome. The processing facility is designed for approximately 8.0 MMcf/d of inlet capacity, with targeted initial annual production of approximately 12 million cubic feet of high-purity helium and approximately 125,000 metric tons of refined CO₂. Commercial operations are targeted to commence in the first quarter of 2027. The Company expects to qualify for approximately $85 per metric ton in Section 45Q federal tax credits, supporting an estimated $130 million in Phase 1 tax credit value."}