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Eloro Resources Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 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
Cost Of Revenue 11,088 11,088 11,088 11,086 11,088
Gross Profit -11,088 -11,088 -11,088 -11,086 -11,088
Selling General And Administration 1.2M 1.8M 2.6M 904,719 806,263
General And Administrative Expense 647,168 1.3M 2.2M 603,568 322,965
Other Operating Expenses 135,772 56,159 59,012 104,500 54,502
Operating Expense 1.3M 1.9M 2.6M 1.0M 860,765
Operating Income -1.4M -1.9M -2.7M -1.0M -871,853
EBIT -955,710 -2.1M -3.2M -984,662 -900,037
Interest Expense 899.00 1,083 1,263 1,441 1,615
Interest Expense Non Operating 899.00 1,083 1,263 1,441 1,615
Net Interest Income -899.00 -281,083 -176,263 -1,441 -1,615
Other Income Expense 395,051 63,269 -325,861 35,643 -28,184
Other Non Operating Income Expenses 55,575 15,830 13,165 4,074 4,344
Special Income Charges -52,646 -29,055 -190,892 -50,389 -75,145
Gain On Sale Of Security 471,478 76,494 -148,134 81,958 42,617
Earnings From Equity Interest -79,356 -- -- -- --
Pretax Income -956,609 -2.1M -3.2M -986,103 -901,652
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -956,609 -2.1M -3.2M -986,103 -901,652
Net Income From Continuing Operation Net Minority Interest -956,609 -2.1M -3.2M -986,103 -901,652
Net Income Including Noncontrolling Interests -956,609 -2.1M -3.2M -986,103 -901,652
Net Income Common Stockholders -956,609 -2.1M -3.2M -986,103 -901,652
Net Income -956,609 -2.1M -3.2M -986,103 -901,652
EBITDA -944,622 -2.1M -3.1M -973,576 -888,949
Normalized EBITDA -1.4M -2.2M -2.8M -1.0M -856,421
Reconciled Depreciation 11,088 11,088 11,088 11,086 11,088
Basic EPS -0.01 -0.02 -0.03 -- -0.01
Diluted EPS -0.01 -0.02 -0.03 -- -0.01
Basic Average Shares 108.1M 98.1M 92.7M -- 83.2M
Diluted Average Shares 108.1M 98.1M 92.7M -- 83.2M
Total Unusual Items 418,832 47,439 -339,026 31,569 -32,528
Total Unusual Items Excluding Goodwill 418,832 47,439 -339,026 31,569 -32,528
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -1.4M -2.2M -2.8M -1.0M -869,124
Diluted NI Availto Com Stockholders -956,609 -2.1M -3.2M -986,103 -901,652
Gain On Sale Of Business -34,062 -- -- -- --
Impairment Of Capital Assets 18,584 29,055 190,892 50,389 75,145
Net Income Continuous Operations -956,609 -2.1M -3.2M -986,103 -901,652
Net Non Operating Interest Income Expense -899.00 -281,083 -176,263 -1,441 -1,615
Other Gand A 404,965 348,707 320,441 528,777 248,173
Reconciled Cost Of Revenue 11,088 11,088 11,088 11,086 11,088
Salaries And Wages 242,203 958,458 1.9M 74,791 74,792
Selling And Marketing Expense 556,733 529,963 396,294 301,151 483,298
Total Expenses 1.4M 1.9M 2.7M 1.0M 871,853
Total Other Finance Cost -- 280,000 175,000 -- --
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Cash And Cash Equivalents 12.1M 12.9M 4.8M 257,585 1.2M
Cash Cash Equivalents And Short Term Investments 12.6M 13.2M 5.1M 624,234 1.5M
Other Short Term Investments 492,981 362,770 320,124 366,649 276,425
Accounts Receivable 123,586 125,506 158,865 104,746 94,903
Receivables 123,586 658,439 531,492 108,422 118,751
Prepaid Assets 744,662 531,271 441,928 475,893 648,336
Current Assets 13.5M 14.4M 6.1M 1.2M 2.3M
Gross PPE 63.6M 62.6M 58.9M 57.8M 56.7M
Accumulated Depreciation -177,402 -166,314 -155,226 -144,138 -133,052
Net PPE 63.4M 62.4M 58.7M 57.6M 56.6M
Investments And Advances 1.0M -- -- -- --
Long Term Equity Investment 1.0M -- -- -- --
Total Non Current Assets 65.2M 63.2M 59.5M 58.3M 57.2M
Total Assets 78.7M 77.6M 65.6M 59.5M 59.5M
Current Debt And Capital Lease Obligation 51,723 50,834 49,958 49,095 48,244
Accounts Payable 2.0M -- -- 1.3M --
Payables 2.0M -- -- 1.3M --
Payables And Accrued Expenses 2.0M 1.7M 1.4M 1.3M 909,664
Current Liabilities 2.1M 1.7M 1.4M 1.3M 957,908
Long Term Debt And Capital Lease Obligation -- 13,223 26,249 39,082 51,725
Long Term Capital Lease Obligation 0.00 13,223 26,249 39,082 51,725
Total Non Current Liabilities Net Minority Interest 0.00 13,223 26,249 39,082 51,725
Total Liabilities Net Minority Interest 2.1M 1.8M 1.4M 1.4M 1.0M
Common Stock 129.5M 122.2M 108.3M 102.3M 99.9M
Capital Stock 129.5M 122.2M 108.3M 102.3M 99.9M
Additional Paid In Capital 16.8M 21.9M 23.6M 22.0M 22.3M
Retained Earnings -75.5M -74.5M -72.4M -69.3M -68.3M
Gains Losses Not Affecting Retained Earnings 488,792 458,252 493,733 366,096 363,703
Common Stock Equity 76.6M 75.9M 64.1M 58.1M 58.5M
Stockholders Equity 76.6M 75.9M 64.1M 58.1M 58.5M
Total Equity Gross Minority Interest 76.6M 75.9M 64.1M 58.1M 58.5M
Total Capitalization 76.6M 75.9M 64.1M 58.1M 58.5M
Net Tangible Assets 76.6M 75.9M 64.1M 58.1M 58.5M
Tangible Book Value 76.6M 75.9M 64.1M 58.1M 58.5M
Working Capital 11.4M 12.7M 4.7M -106,948 1.3M
Invested Capital 76.6M 75.9M 64.1M 58.1M 58.5M
Total Debt 51,723 64,057 76,207 88,177 99,969
Share Issued 107.8M 107.6M 94.6M 85.8M 84.5M
Ordinary Shares Number 107.8M 107.6M 94.6M 85.8M 84.5M
Capital Lease Obligations 51,723 64,057 76,207 88,177 99,969
Current Capital Lease Obligation 51,723 50,834 49,958 49,095 48,244
Duefrom Related Parties Current 0.00 532,933 372,627 3,676 23,848
Dueto Related Parties Current 30,603 -- -- -- --
Foreign Currency Translation Adjustments 488,792 458,252 493,733 366,096 363,703
Investmentsin Associatesat Cost 1.0M -- -- -- --
Leases -- -- -- -- --
Non Current Prepaid Assets 779,308 779,308 779,308 635,660 635,660
Other Equity Interest 5.4M 5.9M 4.2M 2.7M 4.2M
Other Properties 63.6M 62.6M 58.9M 57.8M 56.7M
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Operating Cash Flow -625,328 -868,738 -1.1M -271,447 -1.2M
Cash Flow From Continuing Operating Activities -625,328 -868,738 -1.1M -271,447 -1.2M
Depreciation And Amortization 11,088 11,088 11,088 11,086 11,088
Depreciation Amortization Depletion 11,088 11,088 11,088 11,086 11,088
Stock Based Compensation 197,203 900,630 1.8M 74,791 74,792
Change In Working Capital 518,920 251,413 6,658 667,174 -441,461
Change In Receivables 1,920 33,359 -54,119 -9,843 -7,417
Change In Payables And Accrued Expense 730,391 307,397 26,812 504,574 -237,025
Other Non Cash Items 899.00 103,911 1,263 1,441 -71,321
Capital Expenditure -1.5M -3.8M -1.2M -1.1M -1.3M
Purchase Of PPE -1.5M -- -- -- -1.3M
Net PPE Purchase And Sale -1.5M -3.8M -1.2M -1.1M -1.3M
Purchase Of Investment -- -- -- 2.00 -27,360
Sale Of Investment -- -- -- 0.00 0.00
Net Investment Purchase And Sale -- -- -- 2.00 -27,360
Investing Cash Flow -1.6M -3.9M -1.7M -1.1M -1.3M
Cash Flow From Continuing Investing Activities -1.6M -3.9M -1.7M -1.1M -1.3M
Repayment Of Debt -12,334 -12,150 -11,970 -11,792 -11,496
Net Issuance Payments Of Debt -12,334 -12,150 -11,970 -11,792 -11,496
Issuance Of Capital Stock 0.00 0.00 7.8M -113,022 3.8M
Net Common Stock Issuance 0.00 0.00 7.8M -113,022 3.8M
Financing Cash Flow 1.5M 12.9M 7.2M 406,545 3.6M
Cash Flow From Continuing Financing Activities 1.5M 12.9M 7.2M 406,545 3.6M
Effect Of Exchange Rate Changes 30,540 -35,481 127,637 2,393 -63,184
Changes In Cash -779,400 8.1M 4.4M -953,387 1.1M
Beginning Cash Position 12.9M 4.8M 257,585 1.2M 155,627
End Cash Position 12.1M 12.9M 4.8M 257,585 1.2M
Free Cash Flow -2.1M -4.6M -2.3M -1.4M -2.4M
Income Tax Paid Supplemental Data 0.00 0.00 0.00 0.00 0.00
Asset Impairment Charge 18,584 29,055 190,892 50,389 75,145
Cash Dividends Paid 0.00 0.00 0.00 0.00 0.00
Change In Prepaid Assets -213,391 -89,343 33,965 172,443 -197,019
Common Stock Issuance 0.00 0.00 7.8M -113,022 3.8M
Depreciation 11,088 11,088 11,088 11,086 11,088
Interest Paid Cff -899.00 -1,083 -1,263 -1,441 -1,615
Long Term Debt Payments -12,334 -12,150 -11,970 -11,792 -11,496
Net Income From Continuing Operations -956,609 -2.1M -3.2M -986,103 -901,652
Net Long Term Debt Issuance -12,334 -12,150 -11,970 -11,792 -11,496
Net Other Financing Charges -1.1M 12.8M -950,754 10,800 --
Net Other Investing Changes -36,463 -160,306 -512,599 60,716 -10,734
Proceeds From Stock Option Exercised 2.6M 70,000 393,000 -- 0.00
Unrealized Gain Loss On Investment Securities -528,831 -42,646 46,525 -90,225 85,245
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