{
  "schema_version": "1.0.0",
  "ticker": "TSO",
  "company_name": "Tesoro Gold Limited",
  "cutoff_date": "2026-10-09",
  "reviewed_at": "2026-10-09",
  "coverage_note": "Reviewed the issuer’s 2026 annual report and the substantial-holder notices it cites, plus the cached later relevant filings through 9 October 2026. The annual report does not provide a ranked registered-shareholder list; three current dated substantial-holder disclosures are quantified.",
  "register": null,
  "substantial_holders": [
    {
      "holder_id": "collins-st-asset-management",
      "name": "Collins St Asset Management",
      "classification": "reporting_group",
      "shares": 19041159,
      "percentage": 10.71,
      "percentage_basis": "issued_shares",
      "as_of_date": "2026-02-03",
      "investor_id": null,
      "identity_note": null,
      "source_ids": [
        "tso-ar-2026",
        "tso-collins-2026"
      ],
      "notes": [
        "Latest figure presented by the issuer; the report attributes it to the 3 February 2026 ASX notice."
      ],
      "caveat": null
    },
    {
      "holder_id": "ruffer-llp",
      "name": "Ruffer LLP",
      "classification": "reporting_group",
      "shares": 11286916,
      "percentage": 6.31,
      "percentage_basis": "issued_shares",
      "as_of_date": "2026-02-12",
      "investor_id": null,
      "identity_note": null,
      "source_ids": [
        "tso-ar-2026",
        "tso-ruffer-2026"
      ],
      "notes": [
        "Latest figure presented by the issuer; the report attributes it to the 12 February 2026 ASX notice."
      ],
      "caveat": null
    },
    {
      "holder_id": "aigle-royal-superannuation",
      "name": "Aigle Royal Superannuation Pty Ltd / Aigle Royal Consolidated Pty Ltd",
      "classification": "reporting_group",
      "shares": 10066666,
      "percentage": 5.67,
      "percentage_basis": "issued_shares",
      "as_of_date": "2025-12-02",
      "investor_id": null,
      "identity_note": null,
      "source_ids": [
        "tso-ar-2026",
        "tso-aigle-2025"
      ],
      "notes": [
        "The Form 603 names Aigle Royal Superannuation Pty Ltd as trustee for The A. Poli Superannuation Fund and Aigle Royal Consolidated Pty Ltd as related holders."
      ],
      "caveat": null
    }
  ],
  "sources": [
    {
      "source_id": "tso-ar-2026",
      "title": "Tesoro Gold Limited Annual Report 2026",
      "publisher": "ASX / issuer announcement",
      "url": "https://asx.api.markitdigital.com/asx-research/1.0/file/2924-03072576-6A1318053",
      "publication_date": "2026-03-26",
      "accessed_date": "2026-10-09",
      "locator": "Local PDF downloads/TSO/2026/2026-03-26_Annual Report to shareholders.pdf, p. 94",
      "detail": "Lists the latest substantial-holder disclosures and identifies their original ASX announcement dates."
    },
    {
      "source_id": "tso-collins-2026",
      "title": "Change in substantial holding",
      "publisher": "ASX / issuer announcement",
      "url": "https://asx.api.markitdigital.com/asx-research/1.0/file/2924-03052516-6A1310317",
      "publication_date": "2026-02-03",
      "accessed_date": "2026-10-09",
      "locator": "Local PDF downloads/TSO/2026/2026-02-03_Change in substantial holding_5d363167278f35f4.pdf",
      "detail": "ASX notice referenced by the 2026 annual report for Collins St Asset Management."
    },
    {
      "source_id": "tso-ruffer-2026",
      "title": "Change in substantial holding",
      "publisher": "ASX / issuer announcement",
      "url": "https://asx.api.markitdigital.com/asx-research/1.0/file/2924-03055586-6A1311653",
      "publication_date": "2026-02-12",
      "accessed_date": "2026-10-09",
      "locator": "Local PDF downloads/TSO/2026/2026-02-12_Change in substantial holding_37bb4933e75ce3ed.pdf",
      "detail": "ASX notice referenced by the 2026 annual report for Ruffer LLP."
    },
    {
      "source_id": "tso-aigle-2025",
      "title": "Becoming a substantial holder",
      "publisher": "ASX / issuer announcement",
      "url": "https://asx.api.markitdigital.com/asx-research/1.0/file/2924-03032415-6A1301196",
      "publication_date": "2025-12-03",
      "accessed_date": "2026-10-09",
      "locator": "Local PDF downloads/TSO/2025/2025-12-03_Becoming a substantial holder_158532078c6d13b5.pdf, pp. 1-3",
      "detail": "Form 603 identifies Aigle Royal Superannuation Pty Ltd ATF The A. Poli Superannuation Fund and Aigle Royal Consolidated Pty Ltd; 10,066,666 shares and 5.67% on 2 December 2025."
    },
    {
      "source_id": "tso-corpintl-2025",
      "title": "Change in substantial holding",
      "publisher": "ASX / issuer announcement",
      "url": "https://asx.api.markitdigital.com/asx-research/1.0/file/2924-03006441-6A1289505",
      "publication_date": "2025-10-10",
      "accessed_date": "2026-10-09",
      "locator": "Local PDF downloads/TSO/2025/2025-10-10_Change in substantial holding_6d42474314272e3d.pdf, pp. 1-3",
      "detail": "Gold Fields Group notice reports 345,266,739 shares and 13.71% before the subsequent consolidation; the annual report explicitly flags this figure as pre-consolidation."
    }
  ],
  "limitations": [
    "No coherent registered-shareholder/top-20 register was located in the reviewed 2026 annual report or local filing cache.",
    "Corporate International Holdings BV / Gold Fields Group is omitted from current substantial holders because the issuer labels the 345,266,739-share / 13.71% figure as pre-consolidation; no post-consolidation current quantity was established."
  ]
}