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Lion Rock Resources Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 498.00 538.00 538.00 -- 0.00
Gross Profit -498.00 -538.00 -538.00 -- 0.00
Selling General And Administration 556,206 584,727 1.1M 271,835 210,468
General And Administrative Expense 556,206 584,727 1.1M 271,835 210,468
Depreciation And Amortization In Income Statement -- -- 538.00 -- --
Other Operating Expenses 492,106 794,536 351,844 433,629 112,217
Operating Expense 1.0M 1.4M 1.4M 705,464 322,685
Operating Income -1.0M -1.4M -1.4M -705,464 -322,685
EBIT -1.0M -1.4M -1.4M -705,464 -322,685
Other Income Expense 1.8M -79.00 -4,029 -- --
Special Income Charges 1.8M -- -- -- 0.00
Gain On Sale Of Security -977.00 -79.00 -4,029 -- --
Pretax Income 800,212 -1.4M -1.4M -1.2M -322,685
Tax Effect Of Unusual Items 277,353 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation 800,212 -1.4M -1.4M -1.2M -322,685
Net Income From Continuing Operation Net Minority Interest 800,212 -1.4M -1.4M -1.2M -322,685
Net Income Including Noncontrolling Interests 800,212 -1.4M -1.4M -1.2M -322,685
Net Income Common Stockholders 800,212 -1.4M -1.4M -1.2M -322,685
Net Income 800,212 -1.4M -1.4M -1.2M -322,685
EBITDA -1.0M -1.4M -1.4M -705,464 -322,685
Normalized EBITDA -2.9M -1.4M -1.4M -705,464 -322,685
Reconciled Depreciation 498.00 538.00 538.00 -- 0.00
Basic EPS 0.01 -0.02 -0.03 -- -0.01
Diluted EPS 0.01 -0.02 -0.03 -- -0.01
Basic Average Shares 83.4M 76.0M 56.4M -- 41.9M
Diluted Average Shares 83.4M 76.0M 56.4M -- 41.9M
Total Unusual Items 1.8M -79.00 -4,029 -- 0.00
Total Unusual Items Excluding Goodwill 1.8M -79.00 -4,029 -- 0.00
Tax Rate For Calcs 0.15 0.00 0.00 0.00 0.00
Normalized Income -771,457 -1.4M -1.4M -1.2M -322,685
Depreciation Amortization Depletion Income Statement -- -- 538.00 -- --
Depreciation Income Statement -- -- 538.00 -- --
Diluted NI Availto Com Stockholders 800,212 -1.4M -1.4M -1.2M -322,685
Gain On Sale Of Ppe 1.8M -- -- -- 0.00
Net Income Continuous Operations 800,212 -1.4M -1.4M -1.2M -322,685
Other Gand A 515,696 217,899 322,015 259,835 198,468
Reconciled Cost Of Revenue 498.00 538.00 538.00 -- 0.00
Rent And Landing Fees 40,510 31,640 22,227 12,000 12,000
Rent Expense Supplemental 40,510 31,640 22,227 12,000 12,000
Salaries And Wages 0.00 335,188 710,313 -- 0.00
Total Expenses 1.0M 1.4M 1.4M 705,464 322,685
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 3.9M 285,077 1.0M 193,143 38,548
Cash Cash Equivalents And Short Term Investments 3.9M 285,077 1.0M 193,143 38,548
Cash Financial 3.9M 285,077 1.0M 193,143 38,548
Receivables 28,069 41,472 28,630 15,718 12,342
Prepaid Assets 480,197 412,725 157,990 100,463 146,921
Current Assets 4.4M 739,274 1.2M 309,324 197,811
Net PPE 4.3M 3.7M 2.0M 592,023 1.1M
Other Non Current Assets 69,605 -- -- -- --
Total Non Current Assets 4.3M 3.7M 2.0M 592,023 1.1M
Total Assets 8.7M 4.4M 3.2M 901,347 1.3M
Current Debt -- 124,200 124,200 124,200 124,200
Current Debt And Capital Lease Obligation -- 124,200 124,200 124,200 124,200
Payables And Accrued Expenses 572,451 477,286 302,255 692,844 309,685
Current Liabilities 572,451 601,486 426,455 817,044 433,885
Total Non Current Liabilities Net Minority Interest 0.00 1.9M 1.9M 1.9M 1.6M
Total Liabilities Net Minority Interest 572,451 2.5M 2.3M 2.7M 2.0M
Common Stock 35.6M 30.2M 28.1M 24.5M 24.5M
Capital Stock 35.6M 30.2M 28.1M 24.5M 24.5M
Retained Earnings -28.4M -29.2M -27.9M -26.5M -25.3M
Gains Losses Not Affecting Retained Earnings 1.0M 1.1M 748,655 38,936 38,936
Other Equity Adjustments 1.0M 1.1M 748,655 -- --
Common Stock Equity 8.2M 2.0M 957,867 -1.8M -780,051
Stockholders Equity 8.2M 2.0M 957,867 -1.8M -780,051
Total Equity Gross Minority Interest 8.2M 2.0M 957,867 -1.8M -780,051
Total Capitalization 8.2M 2.0M 957,867 -1.8M -780,051
Net Tangible Assets 8.2M 2.0M 957,867 -1.8M -780,051
Tangible Book Value 8.2M 2.0M 957,867 -1.8M -780,051
Working Capital 3.8M 137,788 789,019 -507,720 -236,074
Invested Capital 8.2M 2.1M 1.1M -1.6M -655,851
Total Debt -- 124,200 124,200 124,200 124,200
Net Debt -- -- -- -- 85,652
Share Issued 105.9M 78.9M 70.9M 41.9M 41.9M
Ordinary Shares Number 105.9M 78.9M 70.9M 41.9M 41.9M
Long Term Provisions -- 1.9M 1.9M 1.9M 1.6M
Other Current Borrowings -- 124,200 124,200 124,200 124,200
Other Equity Interest -- -- -- 185,000 --
Taxes Receivable 28,069 41,472 28,630 15,718 12,342
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 -1.0M -1.1M -1.2M -30,405 -191,872
Cash Flow From Continuing Operating Activities -1.0M -1.1M -1.2M -30,405 -191,872
Depreciation And Amortization 498.00 538.00 538.00 -- 0.00
Depreciation Amortization Depletion 498.00 538.00 538.00 -- 0.00
Stock Based Compensation 0.00 335,188 710,313 -- 0.00
Change In Working Capital 41,096 -92,546 -461,028 426,241 130,813
Change In Receivables 13,403 -12,842 -12,912 -3,376 4,499
Change In Payables And Accrued Expense 95,165 175,031 -390,589 383,159 158,328
Capital Expenditure -- -- -27,128 -- -300,000
Purchase Of PPE 546.00 0.00 -21,528 -- -300,000
Net PPE Purchase And Sale 546.00 0.00 -21,528 -- -300,000
Investing Cash Flow -628,523 0.00 -27,128 0.00 -300,000
Cash Flow From Continuing Investing Activities -628,523 0.00 -27,128 0.00 -300,000
Repayment Of Debt -- -- -- 0.00 --
Net Issuance Payments Of Debt -- -- -- 0.00 --
Issuance Of Capital Stock 5.4M 392,500 2.0M 0.00 0.00
Net Common Stock Issuance 5.4M 392,500 2.0M 0.00 0.00
Financing Cash Flow 5.3M 392,500 2.0M 185,000 0.00
Cash Flow From Continuing Financing Activities 5.3M 392,500 2.0M 185,000 0.00
Changes In Cash 3.6M -743,777 835,711 154,595 -491,872
Beginning Cash Position 285,077 1.0M 193,143 38,548 530,420
End Cash Position 3.9M 285,077 1.0M 193,143 38,548
Free Cash Flow -1.0M -1.1M -1.2M -30,405 -491,872
Income Tax Paid Supplemental Data 0.00 0.00 0.00 0.00 0.00
Interest Paid Supplemental Data 0.00 0.00 0.00 0.00 0.00
Capital Expenditure Reported -- 0.00 -5,600 -- --
Change In Prepaid Assets -67,472 -254,735 -57,527 46,458 -32,014
Common Stock Issuance 5.4M 392,500 2.0M 0.00 0.00
Depreciation 498.00 538.00 538.00 -- 0.00
Net Foreign Currency Exchange Gain Loss -434.00 423.00 -629.00 -- 0.00
Net Income From Continuing Operations 800,212 -1.4M -1.4M -1.2M -322,685
Net Other Financing Charges -32,616 0.00 -15,389 185,000 0.00
Net Other Investing Changes -- -- -- 0.00 --
Net Short Term Debt Issuance -- -- -- 0.00 --
Operating Gains Losses -1.9M 423.00 -629.00 -- --
Short Term Debt Payments -- -- -- 0.00 --
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