Insider Trading January 28, 2026

Mentor Capital CEO Makes Small Direct Purchase, Company Announces Auditor Change

Chester Billingsley acquires 2,000 shares for $169 as Mentor Capital reports liquidity strength and auditor transition

By Hana Yamamoto MNTR
Mentor Capital CEO Makes Small Direct Purchase, Company Announces Auditor Change
MNTR

Mentor Capital, Inc. Chief Executive Officer Chester Billingsley purchased 600 shares on January 26, 2026 and 1,400 shares on January 27, 2026 at prices between $0.0845 and $0.0849 per share, for a combined outlay of $169. After these transactions Billingsley directly holds 3,167,296 shares. The micro-cap company, with a market capitalization of $1.78 million, is unprofitable over the last twelve months but shows strong liquidity. Separately, Mentor Capital engaged Cherry Bekaert LLP as its independent registered public accounting firm effective January 13 following the acquisition of its prior auditor, Spicer Jeffries LLP.

Key Points

  • CEO Chester Billingsley purchased 600 shares on January 26, 2026 and 1,400 shares on January 27, 2026 at prices between $0.0845 and $0.0849, totaling $169.
  • After the transactions Billingsley directly owns 3,167,296 common shares and holds Series D Warrants for 47,274 shares plus Series Q Preferred Shares convertible into 2,592,159 shares.
  • Mentor Capital is a micro-cap with a $1.78 million market capitalization, shows strong reported liquidity but was unprofitable over the last twelve months; the company also transitioned its auditor to Cherry Bekaert effective January 13.

Mentor Capital, Inc. (OTC: MNTR) reported insider purchases by its chief executive officer, Chester Billingsley, who acquired company common stock in two separate transactions at the end of January 2026.

According to the filings, Billingsley bought 600 shares on January 26, 2026 and an additional 1,400 shares on January 27, 2026. The trades were recorded as acquisitions and executed at prices ranging from $0.0845 to $0.0849 per share. The combined cost of both transactions was $169.

Following these purchases, Billingsley directly owns 3,167,296 shares of Mentor Capital common stock. He also holds derivative and convertible instruments tied to the company: Series D Warrants exercisable into 47,274 shares of common stock and Series Q Preferred Shares convertible into 2,592,159 shares of common stock.

Mentor Capital is a micro-cap company with a market capitalization reported at $1.78 million. The stock has experienced notable moves over recent periods: it has gained 37% over the past year and, according to InvestingPro analysis cited in filings, has climbed 68% over the past six months. InvestingPro data also indicates the stock often moves counter to the broader market, citing a negative beta for MNTR.

At the time of the filings the stock was trading at $0.08, which InvestingPro characterizes as below its Fair Value estimate. The company's price-to-book ratio is reported at 0.74. InvestingPro’s data further shows Mentor Capital maintains strong liquidity on its balance sheet, with current assets significantly exceeding short-term obligations; however, the company was unprofitable over the last twelve months.


In a separate disclosure, Mentor Capital announced a change in its independent registered public accounting firm. The company engaged Cherry Bekaert LLP as its new auditor, effective January 13. This engagement follows Cherry Bekaert’s acquisition of the company’s previous auditor, Spicer Jeffries LLP. Mentor Capital’s audit committee and board of directors approved the engagement of Cherry Bekaert. The company's relationship with Spicer Jeffries concluded on January 12 as a result of that acquisition.

These developments together - modest insider buying by the CEO, the firm’s reported liquidity position and its auditor transition - were disclosed in the company’s recent filings. The filings provide a snapshot of ownership positions, convertible interests and recent corporate governance changes, while also noting the firm’s unprofitable status over the most recent twelve-month period.

Risks

  • The company was unprofitable over the last twelve months, presenting earnings risk for shareholders and impacting investor confidence in small-cap equity markets.
  • As a micro-cap with a $1.78 million market capitalization, MNTR may face heightened volatility and liquidity risk in public markets, affecting market participants and small-cap investors.
  • The auditor transition - prompted by Cherry Bekaert’s acquisition of Spicer Jeffries LLP and the change in audit firm effective January 13 - represents a change in external oversight that investors may watch for potential reporting impacts in the financials and disclosures.

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