Pacific Empire Minerals Corp.
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 |
|---|---|---|---|---|---|
| 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 | 9,136 | 8,033 | 8,037 | 7,705 | 7,545 |
| Gross Profit | -9,136 | -8,033 | -8,037 | -7,705 | -7,545 |
| Selling General And Administration | 245,899 | 132,473 | 167,944 | 174,675 | 173,428 |
| General And Administrative Expense | 245,899 | 132,473 | 167,944 | 174,675 | 173,428 |
| Other Operating Expenses | 28,690 | 22,522 | 56,377 | 4,954 | 41,740 |
| Operating Expense | 274,589 | 154,995 | 224,321 | 179,629 | 215,168 |
| Operating Income | -283,725 | -163,028 | -232,358 | -187,334 | -222,713 |
| EBIT | -305,945 | -163,028 | -232,358 | -187,334 | -246,949 |
| Interest Expense | 380.00 | -- | -- | -- | 0.00 |
| Interest Expense Non Operating | 380.00 | -- | -- | -- | 0.00 |
| Interest Income | 0.00 | 1,186 | 0.00 | 0.00 | 220.00 |
| Interest Income Non Operating | 0.00 | 1,186 | 0.00 | 0.00 | 220.00 |
| Net Interest Income | -380.00 | 1,186 | 0.00 | 0.00 | 220.00 |
| Other Income Expense | -22,220 | -15,522 | 5,699 | 19,609 | -24,456 |
| Other Non Operating Income Expenses | -- | -- | 13,440 | -- | -- |
| Gain On Sale Of Security | -22,220 | -15,522 | -7,741 | 19,609 | -24,456 |
| Pretax Income | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Income From Continuing Operation Net Minority Interest | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Income Including Noncontrolling Interests | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Income Common Stockholders | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Income | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| EBITDA | -291,840 | -153,851 | -224,000 | -179,304 | -238,052 |
| Normalized EBITDA | -269,620 | -138,329 | -216,259 | -198,913 | -213,596 |
| Reconciled Depreciation | 14,105 | 9,177 | 8,358 | 8,030 | 8,897 |
| Basic EPS | 0.00 | 0.00 | -- | 0.00 | 0.00 |
| Diluted EPS | 0.00 | 0.00 | -- | 0.00 | 0.00 |
| Basic Average Shares | 148.5M | 139.8M | -- | 139.8M | 139.8M |
| Diluted Average Shares | 148.5M | 139.8M | -- | 139.8M | 139.8M |
| Total Unusual Items | -22,220 | -15,522 | -7,741 | 19,609 | -24,456 |
| Total Unusual Items Excluding Goodwill | -22,220 | -15,522 | -7,741 | 19,609 | -24,456 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -284,105 | -161,842 | -218,918 | -187,334 | -222,493 |
| Diluted NI Availto Com Stockholders | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Income Continuous Operations | -306,325 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Non Operating Interest Income Expense | -380.00 | 1,186 | 0.00 | 0.00 | 220.00 |
| Other Gand A | 234,852 | 120,238 | 145,045 | 143,282 | 133,083 |
| Reconciled Cost Of Revenue | 9,136 | 8,033 | 8,037 | 7,705 | 7,545 |
| Salaries And Wages | 11,047 | 12,235 | 22,899 | 31,393 | 40,345 |
| Total Expenses | 283,725 | 163,028 | 232,358 | 187,334 | 222,713 |
| Total Operating Income As Reported | -283,725 | -163,028 | -232,358 | -187,334 | -222,713 |
| 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 | 451,764 | 54,738 | 188,347 | 357,181 | 465,027 |
| Cash Cash Equivalents And Short Term Investments | 491,050 | 84,976 | 234,421 | 410,979 | 499,065 |
| Cash Financial | 451,764 | 54,738 | 188,347 | 357,181 | 465,027 |
| Other Short Term Investments | 39,286 | 30,238 | 46,074 | 53,798 | 34,038 |
| Receivables | 15,150 | 143,461 | 138,895 | 183,505 | 177,347 |
| Prepaid Assets | 155,777 | 46,790 | 65,420 | 23,560 | 41,518 |
| Current Assets | 661,977 | 275,227 | 438,736 | 618,044 | 717,930 |
| Gross PPE | 215,096 | 215,096 | 215,096 | 215,096 | 166,033 |
| Accumulated Depreciation | -161,321 | -148,064 | -138,887 | -130,529 | -122,499 |
| Net PPE | 53,775 | 67,032 | 76,209 | 84,567 | 43,534 |
| Other Non Current Assets | 102,242 | 102,242 | 80,442 | 80,442 | 80,442 |
| Total Non Current Assets | 156,017 | 169,274 | 156,651 | 165,009 | 123,976 |
| Total Assets | 817,994 | 444,501 | 595,387 | 783,053 | 841,906 |
| Current Debt And Capital Lease Obligation | 25,633 | 18,243 | 23,935 | 23,121 | 4,137 |
| Accounts Payable | 118,990 | 57,972 | 79,287 | 76,106 | 41,728 |
| Payables | 343,330 | 356,972 | 337,037 | 301,919 | 267,541 |
| Payables And Accrued Expenses | 343,330 | 356,972 | 337,037 | 301,919 | 267,541 |
| Other Current Liabilities | 20,000 | 20,000 | 20,000 | 33,440 | 33,440 |
| Current Liabilities | 388,963 | 395,215 | 380,972 | 358,480 | 305,118 |
| Long Term Debt And Capital Lease Obligation | 4,520 | 17,719 | 17,719 | 24,117 | -- |
| Long Term Capital Lease Obligation | 4,520 | 17,719 | 17,719 | 24,117 | -- |
| Total Non Current Liabilities Net Minority Interest | 4,520 | 17,719 | 17,719 | 24,117 | 0.00 |
| Total Liabilities Net Minority Interest | 393,483 | 412,934 | 398,691 | 382,597 | 305,118 |
| Common Stock | 8.0M | 7.7M | 7.7M | 7.7M | 7.7M |
| Capital Stock | 8.0M | 7.7M | 7.7M | 7.7M | 7.7M |
| Retained Earnings | -8.3M | -8.0M | -7.8M | -7.6M | -7.4M |
| Gains Losses Not Affecting Retained Earnings | 298,647 | 278,200 | 265,965 | 243,066 | 211,673 |
| Common Stock Equity | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Stockholders Equity | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Total Equity Gross Minority Interest | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Total Capitalization | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Net Tangible Assets | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Tangible Book Value | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Working Capital | 273,014 | -119,988 | 57,764 | 259,564 | 412,812 |
| Invested Capital | 424,511 | 31,567 | 196,696 | 400,456 | 536,788 |
| Total Debt | 30,153 | 35,962 | 41,654 | 47,238 | 4,137 |
| Share Issued | 154.8M | 139.8M | 139.8M | 139.8M | 139.8M |
| Ordinary Shares Number | 154.8M | 139.8M | 139.8M | 139.8M | 139.8M |
| Buildings And Improvements | 94,202 | 94,202 | 94,202 | 94,202 | 45,139 |
| Capital Lease Obligations | 30,153 | 35,962 | 41,654 | 47,238 | 4,137 |
| Current Capital Lease Obligation | 25,633 | 18,243 | 23,935 | 23,121 | 4,137 |
| Dueto Related Parties Current | 224,340 | 299,000 | 257,750 | 225,813 | 225,813 |
| Machinery Furniture Equipment | 78,425 | 78,425 | 78,425 | 78,425 | 78,425 |
| Other Equity Interest | 369,000 | -- | -- | -- | -- |
| Other Properties | 42,469 | 42,469 | 42,469 | 42,469 | 42,469 |
| Other Receivables | -- | -- | -- | -- | -- |
| Restricted Cash | -- | -- | 0.00 | 0.00 | 0.00 |
| Taxes Receivable | 15,150 | 143,461 | 138,895 | 183,505 | 177,347 |
| 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 | -254,806 | -106,460 | -162,299 | -101,486 | -106,533 |
| Cash Flow From Continuing Operating Activities | -254,806 | -106,460 | -162,299 | -101,486 | -106,533 |
| Depreciation And Amortization | 14,105 | 9,177 | 8,358 | 8,030 | 8,897 |
| Depreciation Amortization Depletion | 14,105 | 9,177 | 8,358 | 8,030 | 8,897 |
| Stock Based Compensation | 10,199 | 12,235 | 22,899 | 31,393 | 40,345 |
| Deferred Tax | 0.00 | 0.00 | 51,826 | 0.00 | -620.00 |
| Deferred Income Tax | 0.00 | 0.00 | 51,826 | 0.00 | -620.00 |
| Change In Working Capital | 6,868 | 33,999 | -13,958 | 46,178 | 67,344 |
| Change In Receivables | 128,311 | -4,566 | -7,216 | -6,158 | 10,646 |
| Change In Payables And Accrued Expense | -12,456 | 19,935 | 35,118 | 34,378 | 17,240 |
| Change In Payable | -12,456 | 19,935 | 35,118 | 34,378 | 17,240 |
| Other Non Cash Items | 723.00 | -343.00 | -12,489 | 398.00 | -44.00 |
| Capital Expenditure | -- | -- | -- | -- | -- |
| Purchase Of PPE | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net PPE Purchase And Sale | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Investing Cash Flow | -1,186 | -20,614 | 0.00 | 0.00 | 220.00 |
| Cash Flow From Continuing Investing Activities | -1,186 | -20,614 | 0.00 | 0.00 | 220.00 |
| Repayment Of Debt | -6,532 | -6,535 | -6,535 | -6,360 | -6,273 |
| Net Issuance Payments Of Debt | -6,532 | -6,535 | -6,535 | -6,360 | -6,273 |
| Issuance Of Capital Stock | 300,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Common Stock Issuance | 300,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financing Cash Flow | 653,018 | -6,535 | -6,535 | -6,360 | -16,588 |
| Cash Flow From Continuing Financing Activities | 653,018 | -6,535 | -6,535 | -6,360 | -16,588 |
| Changes In Cash | 397,026 | -133,609 | -168,834 | -107,846 | -122,901 |
| Beginning Cash Position | 54,738 | 188,347 | 357,181 | 465,027 | 587,928 |
| End Cash Position | 451,764 | 54,738 | 188,347 | 357,181 | 465,027 |
| Free Cash Flow | -254,806 | -106,460 | -162,299 | -101,486 | -106,533 |
| Amortization Cash Flow | 14,105 | 9,177 | -- | -- | -- |
| Amortization Of Intangibles | 14,105 | 9,177 | -- | -- | -- |
| Change In Account Payable | 62,204 | -21,315 | 3,181 | 34,378 | -32,260 |
| Change In Prepaid Assets | -108,987 | 18,630 | -41,860 | 17,958 | 39,458 |
| Common Stock Issuance | 300,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| Depreciation | -- | -- | 8,358 | 8,030 | -- |
| Interest Received Cfi | -1,186 | 1,186 | 0.00 | 0.00 | 220.00 |
| Long Term Debt Payments | -6,532 | -6,535 | -6,535 | -6,360 | -6,273 |
| Net Income From Continuing Operations | -277,653 | -177,364 | -226,659 | -167,725 | -246,949 |
| Net Long Term Debt Issuance | -6,532 | -6,535 | -6,535 | -6,360 | -6,273 |
| Net Other Financing Charges | -- | -- | 0.00 | 0.00 | -10,315 |
| Net Other Investing Changes | 0.00 | -21,800 | 0.00 | 0.00 | 0.00 |
| Unrealized Gain Loss On Investment Securities | -9,048 | 15,836 | 7,724 | -19,760 | 24,494 |