Metalla Royalty & Streaming Ltd.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Total Revenue | 5.9M | 4.6M | 2.4M | 3.0M |
| Operating Revenue | 5.9M | 4.6M | 2.4M | 3.0M |
| Cost Of Revenue | 2.5M | 2.4M | 1.8M | 2.3M |
| Gross Profit | 3.4M | 2.2M | 606,000 | 622,222 |
| Selling General And Administration | 7.8M | 7.2M | 6.8M | 9.6M |
| General And Administrative Expense | 7.8M | 7.2M | 6.8M | 9.6M |
| Operating Expense | 7.8M | 7.2M | 6.8M | 9.6M |
| Operating Income | -4.5M | -5.0M | -6.2M | -8.9M |
| EBIT | -3.4M | -3.3M | -9.6M | -9.7M |
| Interest Expense | 2.0M | 1.2M | 1.3M | 818,371 |
| Interest Expense Non Operating | 2.0M | 1.2M | 1.3M | 818,371 |
| Net Interest Income | -2.3M | -1.4M | -1.4M | -1.0M |
| Other Income Expense | 1.4M | 1.9M | -3.3M | -545,806 |
| Other Non Operating Income Expenses | 150,000 | -23,000 | 36,000 | -14,528 |
| Special Income Charges | 0.00 | 1.1M | -3.3M | 0.00 |
| Gain On Sale Of Security | 1.1M | 747,000 | 567,000 | -686,731 |
| Earnings From Equity Interest | 113,000 | 75,000 | -589,000 | 155,453 |
| Pretax Income | -5.4M | -4.5M | -10.9M | -10.5M |
| Tax Provision | 52,000 | 1.4M | 42,000 | -65,111 |
| Tax Effect Of Unusual Items | 165,750 | 730,800 | -719,989 | -4,262 |
| Net Income From Continuing And Discontinued Operation | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Income From Continuing Operation Net Minority Interest | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Income Including Noncontrolling Interests | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Income Common Stockholders | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Income | -5.5M | -5.8M | -10.9M | -10.4M |
| EBITDA | -938,000 | -917,000 | -7.8M | -7.3M |
| Normalized EBITDA | -2.0M | -2.7M | -5.0M | -6.6M |
| Reconciled Depreciation | 2.5M | 2.4M | 1.8M | 2.3M |
| Basic EPS | -0.06 | -0.11 | -0.24 | -0.24 |
| Diluted EPS | -0.06 | -0.11 | -0.24 | -0.24 |
| Basic Average Shares | 91.5M | 55.2M | 44.8M | 42.6M |
| Diluted Average Shares | 91.5M | 55.2M | 44.8M | 42.6M |
| Total Unusual Items | 1.1M | 1.8M | -2.7M | -686,731 |
| Total Unusual Items Excluding Goodwill | 1.1M | 1.8M | -2.7M | -686,731 |
| Tax Rate For Calcs | 0.15 | 0.40 | 0.26 | 0.01 |
| Normalized Income | -6.4M | -6.9M | -8.9M | -9.7M |
| Diluted NI Availto Com Stockholders | -5.5M | -5.8M | -10.9M | -10.4M |
| Gain On Sale Of Business | 0.00 | 5.1M | 0.00 | -- |
| Impairment Of Capital Assets | 0.00 | 2.4M | 3.7M | 0.00 |
| Net Income Continuous Operations | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Non Operating Interest Income Expense | -2.3M | -1.4M | -1.4M | -1.0M |
| Other Gand A | 2.4M | 2.5M | 1.9M | 2.3M |
| Other Special Charges | -- | 1.7M | -346,000 | -- |
| Reconciled Cost Of Revenue | 2.5M | 2.4M | 1.8M | 2.3M |
| Salaries And Wages | 5.4M | 4.7M | 4.9M | 7.2M |
| Total Expenses | 10.4M | 9.6M | 8.6M | 11.9M |
| Total Operating Income As Reported | -4.5M | -7.3M | -9.8M | -8.9M |
| Total Other Finance Cost | 339,000 | 206,000 | 138,000 | 181,970 |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 9.7M | 14.1M | 4.6M | 2.3M |
| Cash Cash Equivalents And Short Term Investments | 9.7M | 14.1M | 4.6M | 2.3M |
| Accounts Receivable | 2.3M | 2.5M | 1.2M | 1.2M |
| Receivables | 2.5M | 2.8M | 1.5M | 1.3M |
| Prepaid Assets | -- | -- | -- | 739,708 |
| Other Current Assets | 723,000 | 734,000 | 1.3M | 739,708 |
| Current Assets | 13.0M | 17.7M | 9.6M | 6.5M |
| Gross PPE | 270.1M | 257.8M | 134.8M | 111.5M |
| Accumulated Depreciation | -14.8M | -12.3M | -14.1M | -8.6M |
| Net PPE | 255.3M | 257.8M | 120.7M | 102.9M |
| Investments And Advances | 314,000 | 450,000 | 595,000 | 1.3M |
| Long Term Equity Investment | 314,000 | 450,000 | 595,000 | 1.3M |
| Total Non Current Assets | 255.7M | 258.4M | 121.3M | 106.1M |
| Total Assets | 268.7M | 276.0M | 130.9M | 112.6M |
| Current Debt | 12.7M | 13.6M | 5.2M | -- |
| Current Debt And Capital Lease Obligation | 12.7M | 13.6M | 5.2M | -- |
| Accounts Payable | 1.2M | 5.1M | 1.2M | 1.0M |
| Payables | 1.2M | 7.0M | 1.3M | 1.1M |
| Payables And Accrued Expenses | 1.2M | 7.0M | 1.3M | 1.1M |
| Current Liabilities | 13.9M | 20.6M | 6.5M | 1.1M |
| Long Term Debt | -- | 13.0M | 5.3M | 10.5M |
| Long Term Debt And Capital Lease Obligation | -- | 13.0M | 5.3M | 10.5M |
| Total Non Current Liabilities Net Minority Interest | 2.8M | 2.6M | 5.8M | 11.0M |
| Total Liabilities Net Minority Interest | 16.6M | 23.1M | 12.3M | 12.1M |
| Common Stock | 307.8M | 303.3M | 161.7M | 133.9M |
| Capital Stock | 307.8M | 303.3M | 161.7M | 133.9M |
| Retained Earnings | -68.8M | -63.4M | -56.3M | -45.4M |
| Gains Losses Not Affecting Retained Earnings | 13.0M | 12.9M | 13.2M | 12.1M |
| Common Stock Equity | 252.0M | 252.9M | 118.6M | 100.6M |
| Stockholders Equity | 252.0M | 252.9M | 118.6M | 100.6M |
| Total Equity Gross Minority Interest | 252.0M | 252.9M | 118.6M | 100.6M |
| Total Capitalization | 252.0M | 252.9M | 123.9M | 111.1M |
| Net Tangible Assets | 252.0M | 252.9M | 118.6M | 100.6M |
| Tangible Book Value | 252.0M | 252.9M | 118.6M | 100.6M |
| Working Capital | -925,000 | -2.9M | 3.0M | 5.4M |
| Invested Capital | 264.7M | 266.5M | 129.1M | 111.1M |
| Total Debt | 12.7M | 13.6M | 10.6M | 10.5M |
| Net Debt | 3.0M | 518,000 | 6.0M | 8.2M |
| Share Issued | 92.1M | 90.9M | 49.5M | 44.0M |
| Ordinary Shares Number | 92.1M | 90.9M | 49.5M | 44.0M |
| Derivative Product Liabilities | -- | 561,000 | 0.00 | -- |
| Financial Assets | -- | -- | 0.00 | 1.9M |
| Hedging Assets Current | -- | 0.00 | 2.2M | 2.1M |
| Investmentsin Subsidiariesat Cost | 314,000 | 450,000 | 595,000 | 1.3M |
| Non Current Deferred Assets | 105,000 | 105,000 | 0.00 | -- |
| Non Current Deferred Liabilities | 536,000 | 536,000 | 457,000 | 468,068 |
| Non Current Deferred Taxes Assets | 105,000 | 105,000 | 0.00 | -- |
| Non Current Deferred Taxes Liabilities | 536,000 | 536,000 | 457,000 | 468,068 |
| Other Current Borrowings | 12.7M | 13.6M | 5.2M | -- |
| Other Payable | -- | 1.6M | -- | -- |
| Other Receivables | 12,000 | 4,000 | 14,000 | -- |
| Properties | 270.1M | 257.8M | 134.8M | 111.5M |
| Taxes Receivable | 251,000 | 325,000 | 302,000 | 125,571 |
| Total Tax Payable | 24,000 | 313,000 | 63,000 | 57,531 |
| Tradeand Other Payables Non Current | 2.2M | 2.0M | 0.00 | -- |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Operating Cash Flow | -2.6M | 518,000 | -35,000 | 298,967 |
| Cash Flow From Continuing Operating Activities | -2.6M | 518,000 | -35,000 | 298,967 |
| Depreciation Amortization Depletion | 2.5M | 2.4M | 1.8M | 2.3M |
| Stock Based Compensation | 2.6M | 2.3M | 2.9M | 5.3M |
| Deferred Tax | 52,000 | 1.4M | 42,000 | -111,817 |
| Deferred Income Tax | 52,000 | 1.4M | 42,000 | -111,817 |
| Change In Working Capital | -3.7M | -752,000 | -610,000 | -614,033 |
| Changes In Account Receivables | -511,000 | -262,000 | -186,000 | 34,977 |
| Change In Receivables | -511,000 | -262,000 | -186,000 | 34,977 |
| Change In Payables And Accrued Expense | -3.2M | -1.3M | 164,000 | -683,193 |
| Change In Payable | -3.2M | -1.3M | 164,000 | -683,193 |
| Other Non Cash Items | 3.1M | 4.0M | 3.5M | 3.6M |
| Capital Expenditure | -2.2M | -8.8M | -1.5M | -36.5M |
| Purchase Of PPE | -2.2M | -8.8M | -1.5M | -36.5M |
| Net PPE Purchase And Sale | -2.2M | -3.8M | -1.5M | -36.5M |
| Investing Cash Flow | -1.9M | -3.6M | -1.3M | -36.0M |
| Cash Flow From Continuing Investing Activities | -1.9M | -3.6M | -1.3M | -36.0M |
| Issuance Of Debt | 0.00 | 11.1M | 0.00 | 6.4M |
| Repayment Of Debt | -- | -- | -- | 0.00 |
| Net Issuance Payments Of Debt | 0.00 | 11.1M | 0.00 | 6.4M |
| Issuance Of Capital Stock | 719,000 | 4.1M | 4.1M | 26.7M |
| Net Common Stock Issuance | 719,000 | 4.1M | 4.1M | 26.7M |
| Financing Cash Flow | 478,000 | 12.8M | 3.8M | 32.8M |
| Cash Flow From Continuing Financing Activities | 478,000 | 12.8M | 3.8M | 32.8M |
| Effect Of Exchange Rate Changes | -345,000 | -210,000 | -237,000 | 1,579 |
| Changes In Cash | -4.0M | 9.8M | 2.4M | -3.0M |
| Beginning Cash Position | 14.1M | 4.6M | 2.3M | 5.3M |
| End Cash Position | 9.7M | 14.1M | 4.6M | 2.3M |
| Free Cash Flow | -4.8M | -8.3M | -1.5M | -36.2M |
| Asset Impairment Charge | 0.00 | 2.4M | 3.7M | 0.00 |
| Cash Dividends Paid | 0.00 | -1.2M | 0.00 | 0.00 |
| Change In Prepaid Assets | 21,000 | 854,000 | -588,000 | 34,183 |
| Common Stock Issuance | 719,000 | 4.1M | 4.1M | 26.7M |
| Depletion | 2.5M | 2.4M | 1.8M | 2.3M |
| Dividends Received Cfi | 249,000 | 220,000 | 157,000 | 483,846 |
| Earnings Losses From Equity Investments | -113,000 | -75,000 | 589,000 | -155,453 |
| Gain Loss On Investment Securities | -493,000 | -1.4M | -532,000 | 235,223 |
| Gain Loss On Sale Of PPE | 0.00 | -5.1M | 0.00 | -- |
| Interest Paid Cff | -58,000 | -809,000 | -494,000 | -376,428 |
| Long Term Debt Issuance | 0.00 | 11.1M | 0.00 | 6.4M |
| Long Term Debt Payments | -- | -- | -- | 0.00 |
| Net Foreign Currency Exchange Gain Loss | -671,000 | 485,000 | -137,000 | 49,150 |
| Net Income From Continuing Operations | -5.5M | -5.8M | -10.9M | -10.4M |
| Net Long Term Debt Issuance | 0.00 | 11.1M | 0.00 | 6.4M |
| Net Other Financing Charges | -339,000 | -864,000 | -138,000 | -181,970 |
| Net Short Term Debt Issuance | -- | -- | -- | 0.00 |
| Operating Gains Losses | -1.3M | -4.4M | -80,000 | 128,920 |
| Proceeds From Stock Option Exercised | 156,000 | 442,000 | 350,000 | 281,712 |
| Sale Of PPE | 0.00 | 5.0M | 0.00 | -- |
| Short Term Debt Payments | -- | -- | -- | 0.00 |
| Taxes Refund Paid | -409,000 | -825,000 | -268,000 | -- |
| Unrealized Gain Loss On Investment Securities | -- | -- | 17,083 | 9,305 |