West High Yield (W.H.Y.) Resources Ltd.
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 | Q2 2024Jun 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 | 2,458 | 2,509 | 2,445 | 2,500 | 2,499 | -- |
| Gross Profit | -2,458 | -2,509 | -2,445 | -2,500 | -2,499 | -- |
| Selling General And Administration | 0.00 | 24,555 | 0.00 | 103,000 | 0.00 | -- |
| General And Administrative Expense | -- | 24,555 | -- | 103,000 | -- | -- |
| Other Operating Expenses | 501,085 | 522,361 | 428,519 | 653,921 | 666,402 | -- |
| Operating Expense | 501,085 | 546,916 | 428,519 | 756,921 | 666,402 | -- |
| Operating Income | -503,543 | -549,425 | -430,964 | -759,421 | -668,901 | -- |
| EBIT | -503,543 | -549,425 | -430,964 | -684,421 | -668,901 | -- |
| Interest Expense | 342,727 | 327,273 | 311,768 | 648,604 | 341,569 | -- |
| Interest Expense Non Operating | 342,727 | 327,273 | 311,768 | 648,604 | 341,569 | -- |
| Net Interest Income | -342,727 | -327,273 | -311,768 | -648,604 | -341,569 | -- |
| Pretax Income | -846,270 | -876,698 | -742,732 | -1.3M | -1.0M | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| Net Income From Continuing Operation Net Minority Interest | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| Net Income Including Noncontrolling Interests | -846,270 | -876,698 | -742,732 | -1.3M | -1.0M | -- |
| Minority Interests | 2,309 | 2,300 | 24.00 | 1,185 | 18.00 | -- |
| Net Income Common Stockholders | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| Net Income | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| EBITDA | -501,085 | -546,916 | -428,519 | -681,921 | -666,402 | -- |
| Normalized EBITDA | -501,085 | -546,916 | -428,519 | -681,921 | -666,402 | -- |
| Reconciled Depreciation | 2,458 | 2,509 | 2,445 | 2,500 | 2,499 | -- |
| Basic EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Diluted EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Basic Average Shares | 107.5M | 106.2M | 102.0M | -- | 93.7M | 92.9M |
| Diluted Average Shares | 107.5M | 106.2M | 102.0M | -- | 93.7M | 92.9M |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Normalized Income | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| Diluted NI Availto Com Stockholders | -843,961 | -874,398 | -742,708 | -1.3M | -1.0M | -- |
| Net Income Continuous Operations | -846,270 | -876,698 | -742,732 | -1.3M | -1.0M | -- |
| Net Non Operating Interest Income Expense | -342,727 | -327,273 | -311,768 | -648,604 | -341,569 | -- |
| Reconciled Cost Of Revenue | 2,458 | 2,509 | 2,445 | 2,500 | 2,499 | -- |
| Salaries And Wages | 0.00 | 24,555 | 0.00 | 103,000 | 0.00 | -- |
| Total Expenses | 503,543 | 549,425 | 430,964 | 759,421 | 668,901 | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Cash And Cash Equivalents | 424,514 | 388,113 | 802,837 | 245,393 | 170,726 | -- |
| Cash Cash Equivalents And Short Term Investments | 424,514 | 388,113 | 802,837 | 245,393 | 170,726 | -- |
| Cash Financial | -- | -- | -- | 245,393 | -- | -- |
| Accounts Receivable | 50,568 | 35,113 | 17,279 | -- | 26,091 | 31,069 |
| Receivables | 50,568 | 35,113 | 17,279 | 46,415 | 26,091 | -- |
| Prepaid Assets | 53,774 | 59,780 | 68,348 | 49,000 | 57,641 | -- |
| Current Assets | 528,856 | 483,006 | 888,464 | 340,808 | 254,458 | -- |
| Gross PPE | 1.9M | 1.9M | 1.9M | 1.9M | 2.0M | -- |
| Accumulated Depreciation | -369,908 | -367,450 | -364,941 | -362,496 | -426,147 | -- |
| Net PPE | 1.5M | 1.5M | 1.5M | 1.5M | 1.5M | -- |
| Other Non Current Assets | 68,568 | 68,568 | 68,568 | 68,568 | 68,568 | -- |
| Total Non Current Assets | 1.6M | 1.6M | 1.6M | 1.6M | 1.6M | -- |
| Total Assets | 2.1M | 2.1M | 2.5M | 1.9M | 1.9M | -- |
| Current Debt | 6.8M | 6.5M | 6.1M | 5.8M | 5.5M | -- |
| Current Debt And Capital Lease Obligation | 6.8M | 6.5M | 6.1M | 5.8M | 5.5M | -- |
| Payables And Accrued Expenses | 1.8M | 2.0M | 2.0M | 2.1M | 2.5M | -- |
| Other Current Liabilities | 283,604 | 283,604 | 283,604 | 283,604 | 113,604 | -- |
| Current Liabilities | 8.9M | 8.7M | 8.4M | 8.2M | 8.1M | -- |
| Total Non Current Liabilities Net Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Total Liabilities Net Minority Interest | 8.9M | 8.7M | 8.4M | 8.2M | 8.1M | -- |
| Common Stock | 24.6M | 23.8M | 23.7M | 22.7M | 21.6M | -- |
| Capital Stock | 24.6M | 23.8M | 23.7M | 22.7M | 21.6M | -- |
| Additional Paid In Capital | 10.7M | 10.4M | 10.2M | 9.6M | 9.2M | -- |
| Retained Earnings | -42.9M | -42.0M | -41.2M | -40.4M | -39.1M | -- |
| Common Stock Equity | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Stockholders Equity | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Total Equity Gross Minority Interest | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Minority Interest | -10,395 | -10,386 | -8,086 | -8,062 | -6,877 | -- |
| Total Capitalization | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Net Tangible Assets | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Tangible Book Value | -6.8M | -6.7M | -5.9M | -6.2M | -6.2M | -- |
| Working Capital | -8.4M | -8.3M | -7.5M | -7.8M | -7.8M | -- |
| Invested Capital | 50,601 | -187,056 | 236,865 | -405,485 | -747,598 | -- |
| Total Debt | 6.8M | 6.5M | 6.1M | 5.8M | 5.5M | -- |
| Net Debt | 6.4M | 6.1M | 5.3M | 5.6M | 5.3M | -- |
| Share Issued | 110.1M | 106.2M | 105.9M | 101.2M | 94.8M | -- |
| Ordinary Shares Number | 110.1M | 106.2M | 105.9M | 101.2M | 94.8M | -- |
| Buildings And Improvements | 29,692 | 29,692 | 29,692 | 29,692 | 29,692 | -- |
| Machinery Furniture Equipment | 271,347 | 271,347 | 269,346 | 269,346 | 269,346 | -- |
| Other Current Borrowings | 6.8M | 6.5M | 6.1M | 5.8M | 5.5M | -- |
| Other Equity Interest | 883,123 | 1.2M | 1.4M | 1.8M | 2.1M | -- |
| Other Properties | 1.6M | 1.6M | 1.6M | 1.6M | 1.7M | -- |
| Taxes Receivable | -- | -- | -- | 46,415 | -- | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Operating Cash Flow | -705,232 | -511,725 | -516,493 | -1.2M | -182,493 | -- |
| Cash Flow From Continuing Operating Activities | -705,232 | -511,725 | -516,493 | -1.2M | -182,493 | -- |
| Depreciation And Amortization | 2,458 | 2,509 | 2,445 | 2,500 | 2,499 | -- |
| Depreciation Amortization Depletion | 2,458 | 2,509 | 2,445 | 2,500 | 2,499 | -- |
| Stock Based Compensation | 0.00 | 24,555 | 0.00 | 103,000 | 0.00 | -- |
| Change In Working Capital | -203,703 | 10,987 | -87,323 | -438,760 | 484,599 | -- |
| Changes In Account Receivables | -- | -- | 29,136 | -- | -- | -- |
| Change In Receivables | -- | -- | 29,136 | -20,324 | -- | -- |
| Change In Payables And Accrued Expense | -- | -- | -97,112 | -427,077 | -- | -- |
| Other Non Cash Items | 342,283 | 326,922 | 311,117 | 525,765 | 340,879 | -- |
| Capital Expenditure | -- | -2,000 | -- | -1.00 | -- | -- |
| Purchase Of PPE | 0.00 | -2,000 | 0.00 | -1.00 | 0.00 | -- |
| Net PPE Purchase And Sale | 0.00 | -2,000 | 0.00 | -1.00 | 0.00 | -- |
| Investing Cash Flow | 0.00 | -2,000 | 0.00 | -1.00 | 0.00 | -- |
| Cash Flow From Continuing Investing Activities | 0.00 | -2,000 | 0.00 | -1.00 | 0.00 | -- |
| Repayment Of Debt | -- | -- | -- | 0.00 | 0.00 | 0.00 |
| Net Issuance Payments Of Debt | -- | -- | -- | 0.00 | 0.00 | 0.00 |
| Issuance Of Capital Stock | 453,634 | 99,000 | 1.1M | 1.3M | 324,575 | -- |
| Net Common Stock Issuance | 453,634 | 99,000 | 1.1M | 1.3M | 324,575 | -- |
| Financing Cash Flow | 741,634 | 99,000 | 1.1M | 1.3M | 324,575 | -- |
| Cash Flow From Continuing Financing Activities | 741,634 | 99,000 | 1.1M | 1.3M | 324,575 | -- |
| Changes In Cash | 36,402 | -414,725 | 557,444 | 74,667 | 142,082 | -- |
| Beginning Cash Position | 388,112 | 802,837 | 245,393 | 170,726 | 28,644 | -- |
| End Cash Position | 424,514 | 388,112 | 802,837 | 245,393 | 170,726 | -- |
| Free Cash Flow | -705,232 | -513,725 | -516,493 | -1.2M | -182,493 | -- |
| Interest Paid Supplemental Data | 369.00 | 427.00 | 611.00 | 903.00 | 323.00 | -- |
| Change In Prepaid Assets | -- | -- | -19,347 | 8,641 | -- | -- |
| Common Stock Issuance | 453,634 | 99,000 | 1.1M | 1.3M | 324,575 | -- |
| Depreciation | -- | -- | 2,445 | -- | -- | -- |
| Long Term Debt Payments | -- | -- | -- | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing Operations | -846,270 | -876,698 | -742,732 | -1.3M | -1.0M | -- |
| Net Long Term Debt Issuance | -- | -- | -- | 0.00 | 0.00 | 0.00 |
| Proceeds From Stock Option Exercised | 288,000 | -- | -- | -- | 0.00 | -- |