v3.26.1

Condensed Statements of Cash Flows - USD ($)	3 Months Ended
Condensed Statements of Cash Flows - USD ($)	Apr. 30, 2026	Apr. 30, 2025
Operating activities
Royalties received	$ 1,625,299	$ 2,427,176
Interest received	167,999	612,805
Expenses paid	(1,259,631)	(959,320)
Net cash from operating activities	533,667	2,080,661
Financing activity
Distributions to unitholders	(3,411,203)	(78,064,060)
Net change in cash and cash equivalents	(2,877,536)	(75,983,399)
Cash and cash equivalents, beginning of period	23,162,609	100,204,531
Cash and cash equivalents, end of period	20,285,073	24,221,132
Reconciliation of net income to net cash from operating activities
Net income	1,087,463	3,631,208
Decrease (increase) in accrued income receivable	150,791	(755,995)
Increase in contract asset	(603,381)	(938,566)
Decrease in prepaid expenses	9,623	11,045
(Decrease) increase in accrued expenses	(110,829)	132,969
Net cash from operating activities	533,667	2,080,661
Non cash financing activity
Distributions declared and payable	$ 3,148,802	$ 7,347,206

This element represents non cash financing activity of distribution declared.

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-URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A

Reference 43: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A

Reference 44: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

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MESABI TRUST 10-Q