The pilot reported that he was transporting three passengers and their equipment to a remote landing zone (LZ) in mountainous terrain. According to the operator, the helicopter’s estimated gross weight was 2,440 lbs., approximately 60 lbs. below the maximum gross weight of 2,500 lbs. The pilot stated that a guide onboard the helicopter was directing him to the LZ. He had initially planned to conduct a northwesterly reconnaissance flyover of the landing area; however, he became distracted when the guide pointed out the intended LZ directly ahead. As a result, the pilot immediately turned toward the site and initiated a steep approach without completing the planned flyover. During the approach, the pilot reported an increasing descent rate. He applied additional collective to arrest the descent, after which the full-throttle annunciator illuminated. Despite the collective being fully raised, the helicopter continued descending and subsequently impacted the ground. The helicopter landed hard and rolled over, sustaining substantial damage to the fuselage and the main and tail rotor drive systems. Following the accident, the pilot estimated the wind was from the south at approximately 15 to 20 knots. He reported no preimpact mechanical failures or malfunctions that would have precluded normal operation.