McEwen Inc. filed Amendment No. 2 to its 2025 Form 10-K to provide separate audited financial statements for Minera Santa Cruz S.A. (MSC) as required by SEC Rule 3-09. MSC reported a net profit of $97.6 million for the year ended December 31, 2025, compared to $35.8 million in 2024. MSC revenue increased to $436.5 million in 2025 from $293.3 million in 2024. The filing includes updated certifications from the CEO and CFO and the consent of MSC's independent auditors. No other disclosures from the original 10-K filing were modified or updated.