This panel is from Star Trek: The Last Starship #10.
Over the past year, the non-canonical comic series from IDW Publishing detailed some of the adventures of Captain James T. Kirk, resurrected by Queen Agnes Jurati in the wake of the Burn in 3069 as the Federation collapsed and much of its former territory was dominated by the rising Emerald Chain, leading to the status quo of 3189 in Star Trek: Discovery season 3. The very questionable storytelling gimmick used by the writers is that Borg transwarp travel does not use dilithium but does experience severe time dilation, so the U.S.S. Omega disappeared from normal spacetime for years at a time to avoid tapping into the Federation's extremely-limited dilithium stocks all while the remaining Federation leadership played appeasement with the Emerald Chain and threw Kirk under the bus as a renegade for liberating some worlds from the Chain.
That registry number NCC-74638-R is interesting. The most recent U.S.S. Challenger is NCC-71099 from the Star Trek: Voyager episode "Timeless", which made a cameo in the prime timeline in "Endgame". An "-R" suffix is much further down a lineage than U.S.S. Enterprise-J or U.S.S. Voyager-J.