Inter-Rock Minerals Inc.

Financial Statements (IFRS) · Amounts in CAD

5 10 All

Annual Quarterly

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
Total Revenue	24.1M	28.1M	28.3M	24.8M	22.2M
Operating Revenue	24.1M	28.1M	28.3M	24.8M	22.2M
Cost Of Revenue	20.7M	24.0M	24.9M	21.7M	19.2M
Gross Profit	3.4M	4.1M	3.5M	3.1M	3.0M
Selling General And Administration	2.1M	2.2M	2.5M	2.5M	1.9M
Depreciation And Amortization In Income Statement	308,000	310,000	305,000	407,000	262,000
Operating Expense	2.4M	2.5M	2.8M	2.9M	2.1M
Operating Income	1.0M	1.6M	687,000	218,000	821,000
EBIT	1.0M	1.6M	687,000	-217,000	821,000
Interest Expense	46,000	176,000	45,000	171,000	195,000
Interest Expense Non Operating	46,000	176,000	45,000	171,000	195,000
Net Interest Income	-46,000	-176,000	-45,000	-171,000	-195,000
Pretax Income	956,000	1.4M	642,000	-388,000	626,000
Tax Provision	100,000	375,000	125,000	-296,000	150,000
Tax Effect Of Unusual Items	0.00	0.00	0.00	0.00	0.00
Net Income From Continuing And Discontinued Operation	856,000	1.1M	517,000	-92,000	476,000
Net Income From Continuing Operation Net Minority Interest	856,000	1.1M	517,000	-92,000	476,000
Net Income Including Noncontrolling Interests	856,000	1.1M	517,000	-92,000	476,000
Net Income Common Stockholders	856,000	1.1M	517,000	-92,000	476,000
Net Income	856,000	1.1M	517,000	-92,000	476,000
EBITDA	1.3M	1.9M	992,000	190,000	1.1M
Normalized EBITDA	1.3M	1.9M	992,000	190,000	1.1M
Reconciled Depreciation	308,000	310,000	305,000	407,000	262,000
Basic EPS	0.04	0.05	0.02	--	0.02
Diluted EPS	0.02	0.03	0.01	--	0.01
Basic Average Shares	21.7M	21.7M	21.9M	--	22.0M
Diluted Average Shares	38.9M	38.9M	39.1M	--	39.1M
Tax Rate For Calcs	0.10	0.26	0.19	0.15	0.24
Normalized Income	856,000	1.1M	517,000	-92,000	476,000
Amortization	81,000	80,000	81,000	81,000	80,000
Amortization Of Intangibles Income Statement	81,000	80,000	81,000	81,000	80,000
Depreciation Amortization Depletion Income Statement	308,000	310,000	305,000	407,000	262,000
Depreciation Income Statement	227,000	230,000	224,000	326,000	182,000
Diluted NI Availto Com Stockholders	856,000	1.1M	517,000	-92,000	476,000
Net Income Continuous Operations	856,000	1.1M	517,000	-92,000	476,000
Net Non Operating Interest Income Expense	-46,000	-176,000	-45,000	-171,000	-195,000
Reconciled Cost Of Revenue	20.7M	24.0M	24.9M	21.7M	19.2M
Total Expenses	23.1M	26.5M	27.6M	24.6M	21.4M

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Cash And Cash Equivalents	10.0M	6.8M	7.0M	6.2M	6.7M
Cash Cash Equivalents And Short Term Investments	10.0M	6.8M	7.0M	6.2M	6.7M
Cash Financial	10.0M	6.8M	7.0M	6.2M	6.7M
Accounts Receivable	7.4M	8.4M	10.9M	9.7M	8.4M
Receivables	7.4M	8.4M	10.9M	9.7M	8.4M
Inventory	4.0M	3.9M	2.4M	2.7M	2.3M
Other Current Assets	1.5M	1.5M	1.9M	1.6M	1.3M
Current Assets	22.8M	20.6M	22.2M	20.3M	18.7M
Gross PPE	19.0M	19.0M	18.9M	18.5M	18.0M
Accumulated Depreciation	-13.7M	-13.5M	-13.2M	-13.0M	-12.7M
Net PPE	5.3M	5.5M	5.7M	5.5M	5.3M
Goodwill	1.8M	1.8M	1.8M	1.8M	1.8M
Goodwill And Other Intangible Assets	2.0M	2.0M	2.1M	2.2M	2.3M
Other Intangible Assets	160,000	241,000	321,000	402,000	483,000
Investments And Advances	307,000	256,000	200,000	200,000	635,000
Long Term Equity Investment	307,000	256,000	200,000	200,000	635,000
Total Non Current Assets	7.6M	7.8M	8.0M	7.9M	8.3M
Total Assets	30.4M	28.3M	30.1M	28.2M	27.0M
Current Debt	--	--	646,000	--	616,000
Current Debt And Capital Lease Obligation	916,000	949,000	1.1M	1.1M	1.0M
Payables And Accrued Expenses	9.1M	7.7M	10.2M	8.7M	7.5M
Current Liabilities	10.0M	8.7M	11.3M	9.8M	8.6M
Long Term Debt	403,000	447,000	494,000	538,000	527,000
Long Term Debt And Capital Lease Obligation	1.7M	1.8M	2.0M	2.0M	1.9M
Long Term Capital Lease Obligation	1.3M	1.4M	1.5M	1.5M	1.4M
Total Non Current Liabilities Net Minority Interest	5.6M	5.7M	5.9M	5.9M	5.8M
Total Liabilities Net Minority Interest	15.6M	14.4M	17.2M	15.7M	14.4M
Common Stock	5.5M	5.5M	5.6M	5.6M	5.6M
Capital Stock	5.5M	5.5M	5.6M	5.6M	5.6M
Additional Paid In Capital	315,000	315,000	315,000	315,000	315,000
Retained Earnings	9.0M	8.1M	7.1M	6.6M	6.7M
Common Stock Equity	14.8M	13.9M	13.0M	12.5M	12.6M
Stockholders Equity	14.8M	13.9M	13.0M	12.5M	12.6M
Total Equity Gross Minority Interest	14.8M	13.9M	13.0M	12.5M	12.6M
Total Capitalization	15.2M	14.4M	13.4M	13.0M	13.1M
Net Tangible Assets	12.8M	11.9M	10.8M	10.3M	10.3M
Tangible Book Value	12.8M	11.9M	10.8M	10.3M	10.3M
Working Capital	12.8M	11.9M	10.8M	10.5M	10.1M
Invested Capital	15.2M	14.4M	14.1M	13.0M	13.7M
Total Debt	2.6M	2.8M	3.0M	3.1M	2.9M
Share Issued	21.7M	21.7M	21.9M	21.9M	22.0M
Ordinary Shares Number	21.7M	21.7M	21.9M	21.9M	22.0M
Capital Lease Obligations	1.7M	1.8M	1.9M	1.9M	1.8M
Current Capital Lease Obligation	364,000	400,000	432,000	452,000	426,000
Finished Goods	3.7M	3.5M	2.1M	2.3M	1.9M
Long Term Provisions	33,000	33,000	33,000	33,000	33,000
Machinery Furniture Equipment	12.8M	12.8M	12.7M	12.4M	12.2M
Non Current Deferred Liabilities	449,000	449,000	449,000	449,000	454,000
Non Current Deferred Taxes Liabilities	449,000	449,000	449,000	449,000	454,000
Other Current Borrowings	--	--	646,000	--	616,000
Other Properties	6.2M	6.2M	6.2M	6.1M	5.8M
Preferred Securities Outside Stock Equity	3.4M	3.4M	3.4M	3.4M	3.4M
Raw Materials	252,000	339,000	304,000	388,000	451,000

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Operating Cash Flow	3.5M	431,000	1.4M	-27,000	916,000
Cash Flow From Continuing Operating Activities	3.5M	431,000	1.4M	-27,000	916,000
Depreciation And Amortization	308,000	310,000	305,000	407,000	262,000
Depreciation Amortization Depletion	308,000	310,000	305,000	407,000	262,000
Change In Working Capital	2.3M	-1.1M	501,000	-943,000	-17,000
Changes In Account Receivables	955,000	2.5M	-1.2M	-1.3M	698,000
Change In Receivables	955,000	2.5M	-1.2M	-1.3M	698,000
Change In Inventory	-90,000	-1.5M	358,000	-404,000	-164,000
Change In Payables And Accrued Expense	1.4M	-2.5M	1.6M	1.1M	-674,000
Other Non Cash Items	46,000	176,000	45,000	171,000	195,000
Capital Expenditure	-58,000	-52,000	-329,000	-190,000	-170,000
Purchase Of PPE	-58,000	-52,000	-329,000	-190,000	-170,000
Net PPE Purchase And Sale	-58,000	-52,000	-329,000	-190,000	-170,000
Net Investment Purchase And Sale	-51,000	-56,000	0.00	0.00	-17,000
Investing Cash Flow	-109,000	-108,000	-329,000	-190,000	-187,000
Cash Flow From Continuing Investing Activities	-109,000	-108,000	-329,000	-190,000	-187,000
Issuance Of Debt	0.00	0.00	0.00	77,000	85,000
Repayment Of Debt	-176,000	-242,000	-148,000	-185,000	-114,000
Net Issuance Payments Of Debt	-176,000	-242,000	-148,000	-108,000	-29,000
Repurchase Of Capital Stock	0.00	-80,000	-30,000	-23,000	-3,000
Net Common Stock Issuance	0.00	-80,000	-30,000	-23,000	-3,000
Common Stock Payments	0.00	-80,000	-30,000	-23,000	-3,000
Financing Cash Flow	-222,000	-498,000	-287,000	-230,000	-227,000
Cash Flow From Continuing Financing Activities	-222,000	-498,000	-287,000	-230,000	-227,000
Changes In Cash	3.2M	-175,000	752,000	-447,000	502,000
Beginning Cash Position	6.8M	7.0M	6.2M	6.7M	6.2M
End Cash Position	10.0M	6.8M	7.0M	6.2M	6.7M
Free Cash Flow	3.5M	379,000	1.0M	-217,000	746,000
Amortization Cash Flow	308,000	310,000	305,000	407,000	262,000
Amortization Of Intangibles	308,000	310,000	305,000	407,000	262,000
Cash Dividends Paid	0.00	0.00	0.00	0.00	0.00
Change In Prepaid Assets	31,000	394,000	-302,000	-338,000	123,000
Interest Paid Cff	-46,000	-176,000	-109,000	-99,000	-195,000
Long Term Debt Issuance	0.00	0.00	0.00	77,000	85,000
Long Term Debt Payments	-176,000	-242,000	-148,000	-185,000	-114,000
Net Income From Continuing Operations	856,000	1.1M	517,000	-92,000	476,000
Net Long Term Debt Issuance	-176,000	-242,000	-148,000	-108,000	-29,000