U.S. Energy is a small energy company pivoting from conventional oil and gas to industrial gas development, centered on the Kevin Dome structure in Toole County, Montana. U.S. Energy controls approximately 168,000 net acres at Kevin Dome, which holds independently assessed net contingent resources of 444 Bcf of CO2 and 1.3 Bcf of helium. The raw gas stream is roughly 85% CO2, 5% natural gas, and 0.4–0.5% helium. U.S. Energy plans to build a processing plant — expected to cost under $15M and handle ~17 million cubic feet per day — to separate the raw gas into three monetizable streams: helium, CO2, and natural gas. Helium is the primary value driver, with U.S. Energy targeting direct offtake agreements with end users in semiconductor and medical industries at current market pricing of ~$400 per Mcf. CO2 will be monetized through permanent sequestration and EOR (both qualifying for Section 45Q federal tax credits) and merchant sales. The plant is expected to be operational in early-to-mid 2026. U.S. Energy also plans to offer third-party processing through the facility, adding a fee-based midstream revenue stream. The company's legacy oil and gas assets in the Rockies and Mid-Continent generate modest production (~451 BOE per day) and are being divested to fund Montana development. U.S. Energy has no debt outstanding, holds a $10M revolving credit facility, and established a $25M committed equity facility with Roth Principal Investments for additional capital flexibility.