China Gold International Resources Corp. Ltd.
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 | 345.0M | 307.3M | 273.1M | 293.6M | 254.6M | -- |
| Operating Revenue | 345.0M | 307.3M | 273.1M | 293.6M | 254.6M | -- |
| Cost Of Revenue | 149.6M | 149.4M | 157.1M | 172.7M | 209.7M | -- |
| Gross Profit | 195.4M | 157.8M | 116.0M | 120.8M | 44.9M | -- |
| Selling General And Administration | 12.6M | 10.5M | 10.6M | 16.6M | 8.0M | -- |
| General And Administrative Expense | 12.6M | 10.5M | 10.6M | 16.6M | 8.0M | -- |
| Research And Development | 7.8M | 5.3M | 3.3M | 8.1M | 4.7M | -- |
| Other Operating Expenses | 912,000 | 815,000 | 1.2M | 946,000 | 762,000 | -- |
| Operating Expense | 22.5M | 16.7M | 15.1M | 25.6M | 13.5M | -- |
| Operating Income | 172.9M | 141.1M | 100.9M | 95.2M | 31.4M | -- |
| EBIT | 157.5M | 143.2M | 100.1M | 90.2M | 35.1M | -- |
| Interest Expense | 4.0M | 3.9M | 4.3M | 4.6M | 5.0M | -- |
| Interest Expense Non Operating | 4.0M | 3.9M | 4.3M | 4.6M | 5.0M | -- |
| Interest Income | 2.6M | 4.9M | 1.8M | -95,000 | 1.4M | -- |
| Interest Income Non Operating | 2.6M | 4.9M | 1.8M | -95,000 | 1.4M | -- |
| Net Interest Income | -1.4M | 1.0M | -2.5M | -4.7M | -3.6M | -- |
| Other Income Expense | -18.0M | -2.9M | -2.7M | -5.0M | 2.3M | -- |
| Other Non Operating Income Expenses | -- | -- | -- | 21,000 | -- | -8.8M |
| Special Income Charges | -15.0M | -830,000 | -- | -354,000 | -345,000 | -347,000 |
| Gain On Sale Of Security | -3.0M | -2.0M | -2.7M | -4.6M | 2.7M | -- |
| Pretax Income | 153.4M | 139.3M | 95.8M | 85.5M | 30.2M | -- |
| Tax Provision | 11.2M | 22.9M | 9.8M | 17.2M | 2.3M | -- |
| Tax Effect Of Unusual Items | -1.3M | -471,664 | -271,330 | -1.0M | 176,730 | -- |
| Net Income From Continuing And Discontinued Operation | 141.1M | 115.3M | 85.0M | 67.3M | 27.1M | -- |
| Net Income From Continuing Operation Net Minority Interest | 141.1M | 115.3M | 85.0M | 67.3M | 27.1M | -- |
| Net Income Including Noncontrolling Interests | 142.3M | 116.3M | 86.0M | 68.3M | 27.9M | -- |
| Minority Interests | -1.2M | -1.1M | -966,000 | -1.0M | -750,000 | -- |
| Net Income Common Stockholders | 141.1M | 115.3M | 85.0M | 67.3M | 27.1M | -- |
| Net Income | 141.1M | 115.3M | 85.0M | 67.3M | 27.1M | -- |
| EBITDA | 157.5M | 143.2M | 100.1M | 90.2M | 35.1M | -- |
| Normalized EBITDA | 175.5M | 146.0M | 102.7M | 95.1M | 32.8M | -- |
| Basic EPS | 0.36 | 0.29 | 0.21 | -- | 0.07 | -0.01 |
| Diluted EPS | 0.36 | 0.29 | 0.21 | -- | 0.07 | -0.01 |
| Basic Average Shares | 396.4M | 396.4M | 396.4M | -- | 396.4M | 396.4M |
| Diluted Average Shares | 396.4M | 396.4M | 396.4M | -- | 396.4M | 396.4M |
| Total Unusual Items | -18.0M | -2.9M | -2.7M | -5.0M | 2.3M | -- |
| Total Unusual Items Excluding Goodwill | -18.0M | -2.9M | -2.7M | -5.0M | 2.3M | -- |
| Tax Rate For Calcs | 0.07 | 0.16 | 0.10 | 0.20 | 0.08 | -- |
| Normalized Income | 157.9M | 117.7M | 87.4M | 71.3M | 25.0M | -- |
| Diluted NI Availto Com Stockholders | 141.1M | 115.3M | 85.0M | 67.3M | 27.1M | -- |
| Net Income Continuous Operations | 142.3M | 116.3M | 86.0M | 68.3M | 27.9M | -- |
| Net Non Operating Interest Income Expense | -1.4M | 1.0M | -2.5M | -4.7M | -3.6M | -- |
| Other Gand A | 8.0M | 5.5M | 5.7M | 9.5M | 4.1M | -- |
| Other Special Charges | 15.0M | 830,000 | -- | 354,000 | 345,000 | 347,000 |
| Provision For Doubtful Accounts | 1.2M | 157,000 | -- | -- | 0.00 | 0.00 |
| Reconciled Cost Of Revenue | 149.6M | 149.4M | 157.1M | 172.7M | 209.7M | -- |
| Salaries And Wages | 4.5M | 5.0M | 5.0M | 7.1M | 3.9M | -- |
| Total Expenses | 172.1M | 166.2M | 172.2M | 198.4M | 223.2M | -- |
| Total Operating Income As Reported | 174.8M | 141.9M | 101.6M | 95.9M | 32.1M | -- |
| 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 | 352.1M | 309.2M | 240.5M | 183.8M | 229.2M | -- |
| Cash Cash Equivalents And Short Term Investments | 612.5M | 511.7M | 421.6M | 302.0M | 307.6M | -- |
| Other Short Term Investments | 260.4M | 202.6M | 181.1M | 118.2M | 78.5M | -- |
| Accounts Receivable | 1.2M | 1.6M | 1.7M | 2.3M | 1.8M | -- |
| Receivables | 8.0M | 12.1M | 7.4M | 7.4M | 9.4M | -- |
| Inventory | 293.7M | 294.7M | 279.5M | 290.4M | 300.1M | -- |
| Prepaid Assets | 1.3M | 1.4M | 754,000 | 1.5M | 1.1M | -- |
| Current Assets | 959.0M | 858.9M | 776.0M | 668.0M | 686.6M | -- |
| Gross PPE | 2.2B | 2.2B | 2.2B | 3.7B | 2.3B | -- |
| Accumulated Depreciation | -- | -- | -- | -1.5B | -- | -- |
| Net PPE | 2.2B | 2.2B | 2.2B | 2.2B | 2.3B | -- |
| Investments And Advances | 136.6M | 66.3M | 51.8M | 48.4M | 59.0M | -- |
| Other Non Current Assets | 15.8M | 15.6M | 15.6M | 15.6M | 16.0M | -- |
| Total Non Current Assets | 2.3B | 2.3B | 2.3B | 2.3B | 2.3B | -- |
| Total Assets | 3.3B | 3.1B | 3.0B | 2.9B | 3.0B | -- |
| Current Debt | 197.9M | 301.2M | 148.8M | 148.7M | 148.8M | -- |
| Current Debt And Capital Lease Obligation | 199.4M | 302.7M | 149.2M | 149.2M | 149.3M | -- |
| Accounts Payable | 189.3M | 181.0M | 179.5M | 175.1M | 41.9M | -- |
| Payables | 189.3M | 181.0M | 179.5M | 175.1M | 196.3M | -- |
| Payables And Accrued Expenses | 189.3M | 181.0M | 179.5M | 175.1M | 200.2M | -- |
| Current Accrued Expenses | -- | -- | -- | -- | 3.9M | 9.3M |
| Current Deferred Revenue | 59.6M | 1.8M | 362,000 | 8.1M | 35.6M | -- |
| Current Liabilities | 472.5M | 505.0M | 348.9M | 341.0M | 409.0M | -- |
| Long Term Debt | 373.2M | 398.4M | 594.3M | 593.5M | 657.8M | -- |
| Long Term Debt And Capital Lease Obligation | 385.9M | 410.3M | 594.8M | 593.9M | 658.8M | -- |
| Long Term Capital Lease Obligation | 12.7M | 12.0M | 459,000 | 459,000 | 952,000 | -- |
| Other Non Current Liabilities | -- | 24.7M | 33.0M | 32.8M | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 594.4M | 623.2M | 808.0M | 808.7M | 874.0M | -- |
| Total Liabilities Net Minority Interest | 1.1B | 1.1B | 1.2B | 1.1B | 1.3B | -- |
| Common Stock | 1.2B | 1.2B | 1.2B | 1.2B | 1.2B | -- |
| Capital Stock | 1.2B | 1.2B | 1.2B | 1.2B | 1.2B | -- |
| Retained Earnings | 745.6M | 599.7M | 518.7M | 433.6M | 375.8M | -- |
| Gains Losses Not Affecting Retained Earnings | 204.5M | 127.6M | 105.6M | 99.7M | 115.5M | -- |
| Common Stock Equity | 2.2B | 2.0B | 1.9B | 1.8B | 1.7B | -- |
| Stockholders Equity | 2.2B | 2.0B | 1.9B | 1.8B | 1.7B | -- |
| Total Equity Gross Minority Interest | 2.2B | 2.0B | 1.9B | 1.8B | 1.7B | -- |
| Minority Interest | 25.7M | 24.6M | 24.4M | 23.8M | 22.1M | -- |
| Total Capitalization | 2.6B | 2.4B | 2.4B | 2.4B | 2.4B | -- |
| Net Tangible Assets | 2.2B | 2.0B | 1.9B | 1.8B | 1.7B | -- |
| Tangible Book Value | 2.2B | 2.0B | 1.9B | 1.8B | 1.7B | -- |
| Working Capital | 486.6M | 353.9M | 427.1M | 327.0M | 277.6M | -- |
| Invested Capital | 2.8B | 2.7B | 2.6B | 2.5B | 2.5B | -- |
| Total Debt | 585.3M | 713.1M | 744.0M | 743.1M | 808.1M | -- |
| Net Debt | 219.0M | 390.4M | 502.6M | 558.4M | 577.5M | -- |
| Share Issued | 396.4M | 396.4M | 396.4M | 396.4M | 396.4M | -- |
| Ordinary Shares Number | 396.4M | 396.4M | 396.4M | 396.4M | 396.4M | -- |
| Allowance For Doubtful Accounts Receivable | -340,000 | -337,000 | -181,000 | -180,000 | -185,000 | -- |
| Available For Sale Securities | 136.6M | 66.3M | 51.8M | 48.4M | 59.0M | -- |
| Buildings And Improvements | -- | -- | -- | 624.0M | -- | -- |
| Capital Lease Obligations | 14.2M | 13.5M | 912,000 | 928,000 | 1.5M | -- |
| Construction In Progress | 1.7M | -- | -- | 44.6M | 24.7M | 10.1M |
| Current Capital Lease Obligation | 1.5M | 1.5M | 453,000 | 469,000 | 504,000 | -- |
| Current Deferred Liabilities | 83.8M | 21.3M | 20.2M | 16.7M | 46.2M | -- |
| Current Deferred Taxes Liabilities | 24.2M | 19.5M | 19.8M | 8.7M | 10.6M | -- |
| Current Provisions | -- | -- | -- | -- | 13.2M | 2.1M |
| Duefrom Related Parties Current | 2.8M | 3.1M | 1.7M | 1.6M | 1.2M | -- |
| Finished Goods | 33.1M | 35.2M | 30.1M | 32.4M | 33.5M | -- |
| Gross Accounts Receivable | 1.5M | 2.0M | 1.9M | 2.5M | 2.0M | -- |
| Investmentin Financial Assets | 136.6M | 66.3M | 51.8M | 48.4M | 59.0M | -- |
| Land And Improvements | -- | -- | -- | 45.0M | -- | -- |
| Leases | -- | -- | -- | 98,000 | -- | -- |
| Long Term Provisions | 72.8M | 71.6M | 70.7M | 69.9M | 78.8M | -- |
| Machinery Furniture Equipment | -- | -- | -- | 340.3M | -- | -- |
| Non Current Deferred Liabilities | 110.7M | 116.5M | 109.4M | 112.0M | 102.9M | -- |
| Non Current Deferred Revenue | 19,000 | 19,000 | 19,000 | 19,000 | 19,000 | -- |
| Non Current Deferred Taxes Liabilities | 110.7M | 116.5M | 109.4M | 112.0M | 102.9M | -- |
| Non Current Prepaid Assets | 0.00 | 1.6M | 30.1M | 6.0M | 6.2M | -- |
| Other Current Borrowings | 197.9M | 301.2M | 148.8M | 148.7M | 148.8M | -- |
| Other Payable | -- | -- | -- | -- | 147.7M | 152.4M |
| Other Properties | 1.4B | 1.4B | 1.4B | 228.3M | 1.5B | -- |
| Other Receivables | 4.0M | 7.3M | 4.0M | 3.5M | 6.4M | -- |
| Raw Materials | 38.0M | 36.6M | 37.8M | 35.4M | 38.1M | -- |
| Restricted Cash | 43.5M | 39.0M | 66.8M | 66.7M | 68.4M | -- |
| Taxes Receivable | -- | -- | -- | 0.00 | 0.00 | 5.5M |
| Total Tax Payable | -- | -- | -- | -- | 6.7M | 3.9M |
| Tradeand Other Payables Non Current | 25.0M | -- | -- | -- | 33.5M | -- |
| Work In Process | 222.7M | 222.9M | 211.6M | 222.6M | 228.4M | -- |
| 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 | 234.7M | 191.3M | 143.5M | 62.6M | 156.2M | -- |
| Capital Expenditure | -12.7M | -24.9M | -24.7M | -21.4M | -21.7M | -- |
| Purchase Of PPE | -8.5M | -22.3M | -24.7M | -57.2M | -5.5M | -- |
| Net PPE Purchase And Sale | -8.5M | -22.2M | -24.7M | -57.2M | -5.5M | -- |
| Purchase Of Investment | -85.9M | -20.8M | -111.5M | -42.0M | -77.4M | -- |
| Sale Of Investment | 28.6M | 0.00 | -- | -24,000 | 14.1M | 0.00 |
| Net Investment Purchase And Sale | -57.3M | -20.8M | -111.5M | -42.0M | -63.3M | -- |
| Investing Cash Flow | -59.0M | -45.7M | -86.7M | -62.2M | -81.9M | -- |
| Cash Flow From Continuing Investing Activities | -59.0M | -45.7M | -86.7M | -62.2M | -81.9M | -- |
| Issuance Of Debt | 7.0M | 79.0M | 0.00 | -138,000 | 25.3M | -- |
| Repayment Of Debt | -139.2M | -124.2M | -27,000 | -47.0M | -26.7M | -- |
| Net Issuance Payments Of Debt | -132.1M | -45.2M | -27,000 | -47.1M | -1.5M | -- |
| Common Stock Dividend Paid | 0.00 | -31.7M | -- | 0.00 | 0.00 | 0.00 |
| Financing Cash Flow | -132.1M | -77.8M | -335,000 | -48.1M | -1.5M | -- |
| Cash Flow From Continuing Financing Activities | -132.1M | -77.8M | -335,000 | -48.1M | -1.5M | -- |
| Effect Of Exchange Rate Changes | -662,000 | 909,000 | 211,000 | 2.3M | -1.2M | -- |
| Changes In Cash | 43.6M | 67.8M | 56.5M | -47.7M | 72.8M | -- |
| Beginning Cash Position | 309.2M | 240.5M | 183.8M | 229.2M | 157.6M | -- |
| End Cash Position | 352.1M | 309.2M | 240.5M | 183.8M | 229.2M | -- |
| Free Cash Flow | 222.1M | 166.4M | 118.8M | 41.2M | 134.5M | -- |
| Cash Dividends Paid | 0.00 | -31.7M | -- | 0.00 | 0.00 | 0.00 |
| Dividends Received Cfi | 3.0M | -- | -- | 0.00 | 2.1M | -- |
| Interest Received Cfi | 7.9M | 0.00 | 737,000 | 1.2M | 1.0M | -- |
| Long Term Debt Issuance | 7.0M | 79.0M | 0.00 | -138,000 | 25.3M | -- |
| Long Term Debt Payments | -139.2M | -124.2M | -27,000 | -47.0M | -26.7M | -- |
| Net Intangibles Purchase And Sale | -4.2M | -2.7M | 0.00 | -- | -16.2M | -685,000 |
| Net Long Term Debt Issuance | -132.1M | -45.2M | -27,000 | -47.1M | -1.5M | -- |
| Net Other Financing Charges | -- | -929,000 | -308,000 | -974,000 | -- | -- |
| Net Other Investing Changes | -- | -- | 48.8M | 0.00 | -- | -14.0M |
| Purchase Of Intangibles | -4.2M | -2.7M | 0.00 | -- | -16.2M | -685,000 |
| Sale Of PPE | 0.00 | 12,000 | -- | -- | 0.00 | 0.00 |