Abacus Mining & Exploration Corporation
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Selling General And Administration | 61,629 | 96,450 | 154,918 | 93,655 | 119,271 | -- |
| General And Administrative Expense | 60,826 | 89,455 | 152,418 | 92,562 | 112,687 | -- |
| Other Operating Expenses | 33,628 | 3,370 | 1,429 | 3,109 | 40,950 | -- |
| Operating Expense | 95,257 | 99,820 | 156,347 | 96,764 | 160,221 | -- |
| Operating Income | -95,257 | -99,820 | -156,347 | -96,764 | -160,221 | -- |
| EBIT | -335,075 | -130,739 | -557,943 | -283,709 | -392,875 | -- |
| Interest Expense | 824,638 | 782,163 | 762,124 | 748,307 | 727,598 | -- |
| Interest Expense Non Operating | 824,638 | 782,163 | 762,124 | 748,307 | 727,598 | -- |
| Net Interest Income | -824,638 | -782,163 | -762,124 | -748,307 | -727,598 | -- |
| Other Income Expense | -239,818 | -30,919 | -401,596 | -186,945 | -232,654 | -- |
| Earnings From Equity Interest | -239,818 | -30,919 | -401,596 | -186,953 | -232,654 | -- |
| Pretax Income | -1.2M | -912,902 | -1.3M | -1.0M | -1.1M | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Net Income From Continuing Operation Net Minority Interest | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Net Income Including Noncontrolling Interests | -1.2M | -912,902 | -1.3M | -1.0M | -1.1M | -- |
| Net Income Common Stockholders | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Net Income | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| EBITDA | -335,075 | -130,739 | -557,943 | -283,709 | -392,875 | -- |
| Normalized EBITDA | -335,075 | -130,739 | -557,943 | -283,709 | -392,875 | -- |
| Basic EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Diluted EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Basic Average Shares | 172.6M | 172.3M | 149.1M | -- | 136.8M | 120.8M |
| Diluted Average Shares | 172.6M | 172.3M | 149.1M | -- | 136.8M | 120.8M |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Normalized Income | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Diluted NI Availto Com Stockholders | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Insurance And Claims | 6,190 | 6,356 | 8,427 | 5,235 | 9,205 | -- |
| Net Income Continuous Operations | -1.2M | -912,902 | -1.3M | -1.0M | -1.1M | -- |
| Net Non Operating Interest Income Expense | -824,638 | -782,163 | -762,124 | -748,307 | -727,598 | -- |
| Other Gand A | 23,180 | 52,087 | 66,529 | 64,516 | 68,533 | -- |
| Rent And Landing Fees | 818.00 | 762.00 | 751.00 | 581.00 | 1,120 | -- |
| Rent Expense Supplemental | 818.00 | 762.00 | 751.00 | 581.00 | 1,120 | -- |
| Salaries And Wages | 30,638 | 30,250 | 76,711 | 22,230 | 33,829 | -- |
| Selling And Marketing Expense | 803.00 | 6,995 | 2,500 | 1,093 | 6,584 | -- |
| Total Expenses | 95,257 | 99,820 | 156,347 | 96,764 | 160,221 | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Cash And Cash Equivalents | 55,501 | 185,142 | 359,697 | 48,266 | 115,234 | -- |
| Cash Cash Equivalents And Short Term Investments | 55,501 | 185,142 | 359,697 | 48,266 | 115,234 | -- |
| Cash Financial | -- | 185,142 | 359,697 | 48,266 | 115,234 | -- |
| Accounts Receivable | 465.00 | 5,470 | 11,328 | 7,488 | 1,534 | -- |
| Receivables | 465.00 | 5,470 | 11,328 | 7,488 | 1,534 | -- |
| Prepaid Assets | 9,911 | 7,100 | 13,456 | 21,884 | 14,442 | -- |
| Current Assets | 65,877 | 197,712 | 384,481 | 77,638 | 131,210 | -- |
| Net PPE | 1.3M | 1.3M | 1.3M | 1.3M | 1.2M | -- |
| Investments And Advances | 7.1M | 6.7M | 6.7M | 7.1M | 6.7M | -- |
| Long Term Equity Investment | 7.1M | 6.7M | 6.7M | 7.1M | 6.7M | -- |
| Total Non Current Assets | 8.4M | 8.0M | 8.0M | 8.4M | 7.9M | -- |
| Total Assets | 8.4M | 8.2M | 8.4M | 8.5M | 8.1M | -- |
| Current Debt | 34.3M | 32.9M | 32.2M | 31.4M | 30.0M | -- |
| Current Debt And Capital Lease Obligation | 34.3M | 32.9M | 32.2M | 31.4M | 30.0M | -- |
| Payables And Accrued Expenses | 285,539 | 276,961 | 411,256 | 321,913 | 415,196 | -- |
| Current Liabilities | 34.6M | 33.2M | 32.6M | 31.8M | 30.4M | -- |
| Total Non Current Liabilities Net Minority Interest | 0.00 | 0.00 | 0.00 | -1.00 | 0.00 | -- |
| Total Liabilities Net Minority Interest | 34.6M | 33.2M | 32.6M | 31.8M | 30.4M | -- |
| Common Stock | 92.7M | 92.7M | 92.2M | 92.2M | 92.1M | -- |
| Capital Stock | 92.7M | 92.7M | 92.2M | 92.2M | 92.1M | -- |
| Retained Earnings | -125.3M | -124.1M | -123.2M | -121.9M | -120.9M | -- |
| Gains Losses Not Affecting Retained Earnings | -- | -- | 6.4M | -- | 6.4M | 6.4M |
| Common Stock Equity | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Stockholders Equity | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Total Equity Gross Minority Interest | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Total Capitalization | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Net Tangible Assets | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Tangible Book Value | -26.2M | -25.0M | -24.2M | -23.3M | -22.3M | -- |
| Working Capital | -34.6M | -33.0M | -32.2M | -31.7M | -30.2M | -- |
| Invested Capital | 8.2M | 7.9M | 8.0M | 8.2M | 7.7M | -- |
| Total Debt | 34.3M | 32.9M | 32.2M | 31.4M | 30.0M | -- |
| Net Debt | 34.3M | 32.7M | 31.8M | 31.4M | 29.8M | -- |
| Share Issued | 172.6M | 172.6M | 149.1M | 149.1M | 144.6M | -- |
| Ordinary Shares Number | 172.6M | 172.6M | 149.1M | 149.1M | 144.6M | -- |
| Investmentsin Associatesat Cost | 7.1M | 6.7M | 6.7M | 7.1M | 6.7M | -- |
| Other Current Borrowings | 34.3M | 32.9M | 32.2M | 31.4M | 30.0M | -- |
| Other Equity Interest | 6.4M | 6.4M | 322,000 | 6.4M | 30,000 | -- |
| Treasury Shares Number | -- | -- | -- | -- | -- | 0.00 |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Operating Cash Flow | -84,485 | -221,902 | -10,569 | -154,160 | -139,138 | -- |
| Cash Flow From Continuing Operating Activities | -84,485 | -221,901 | -10,570 | -154,160 | -139,139 | -- |
| Stock Based Compensation | 0.00 | 0.00 | 51,846 | 0.00 | 0.00 | -- |
| Change In Working Capital | 10,772 | -122,080 | 93,931 | -57,405 | 21,081 | -- |
| Change In Receivables | 5,005 | 5,858 | -3,840 | -5,954 | -964.00 | -- |
| Change In Payables And Accrued Expense | 8,577 | -134,293 | 89,343 | -44,008 | 25,839 | -- |
| Other Non Cash Items | 824,638 | 782,162 | 762,125 | 748,307 | 727,600 | -- |
| Capital Expenditure | -- | -- | -- | -46,881 | -81,327 | -- |
| Net PPE Purchase And Sale | -45,156 | -- | -- | -46,881 | -81,327 | -- |
| Investing Cash Flow | -45,156 | -- | -- | -46,881 | -81,327 | -- |
| Cash Flow From Continuing Investing Activities | -45,156 | -- | -- | -46,881 | -81,327 | -- |
| Issuance Of Debt | -- | -- | -- | 123,348 | 0.00 | -- |
| Repayment Of Debt | 0.00 | -- | -- | -- | -- | -- |
| Net Issuance Payments Of Debt | 0.00 | -- | -- | 123,348 | 0.00 | -- |
| Issuance Of Capital Stock | 32,900 | -- | -- | 90,000 | 284,300 | -- |
| Net Common Stock Issuance | 32,900 | -- | -- | 90,000 | 284,300 | -- |
| Financing Cash Flow | 0.00 | 47,347 | 322,000 | 183,348 | 313,384 | -- |
| Cash Flow From Continuing Financing Activities | 0.00 | 47,347 | 322,000 | 134,073 | 313,384 | -- |
| Changes In Cash | -129,641 | -174,555 | 311,431 | -66,968 | 92,919 | -- |
| Beginning Cash Position | 185,142 | 359,697 | 48,266 | 115,234 | 22,315 | -- |
| End Cash Position | 55,501 | 185,142 | 359,697 | 48,266 | 115,234 | -- |
| Free Cash Flow | -129,641 | -221,902 | -10,569 | -201,041 | -220,465 | -- |
| Change In Prepaid Assets | -2,810 | 6,355 | 8,428 | -7,443 | -3,794 | -- |
| Common Stock Issuance | 32,900 | -- | -- | 90,000 | 284,300 | -- |
| Earnings Losses From Equity Investments | 239,818 | 30,919 | 401,596 | 186,954 | 232,653 | -- |
| Net Income From Continuing Operations | -1.2M | -912,903 | -1.3M | -1.0M | -1.1M | -- |
| Net Other Financing Charges | -- | -- | 322,000 | -30,000 | -- | -- |
| Net Short Term Debt Issuance | 0.00 | -- | -- | 123,348 | 0.00 | -- |
| Operating Gains Losses | 239,818 | 30,919 | 401,596 | 186,954 | 232,653 | -- |
| Short Term Debt Issuance | -- | -- | -- | 123,348 | 0.00 | -- |
| Short Term Debt Payments | 0.00 | -- | -- | -- | -- | -- |