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West Point Gold Corp.

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 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 --
Selling General And Administration 2.9M 653,556 1.6M 651,471 332,884 --
General And Administrative Expense 654,939 152,104 235,512 586,344 264,878 --
Other Operating Expenses 41,669 10,890 18,164 40,796 36,062 --
Operating Expense 2.9M 664,446 1.6M 692,267 368,946 --
Operating Income -2.9M -664,446 -1.6M -692,267 -368,946 --
EBIT -2.9M -664,446 -1.6M -692,267 -368,946 --
Interest Income 54,283 4,217 11,858 -- 0.00 0.00
Interest Income Non Operating 54,283 4,217 11,858 -- 0.00 0.00
Net Interest Income 54,283 4,217 11,858 -- 0.00 0.00
Other Income Expense -5.0M -4.6M -- -- -- --
Special Income Charges -5.0M -4.6M -- -- 0.00 0.00
Pretax Income -7.8M -5.2M -1.6M -682,965 -368,946 --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -7.8M -5.2M -1.6M -682,965 -368,946 --
Net Income From Continuing Operation Net Minority Interest -7.8M -5.2M -1.6M -682,965 -368,946 --
Net Income Including Noncontrolling Interests -7.8M -5.2M -1.6M -682,965 -368,946 --
Net Income Common Stockholders -7.8M -5.2M -1.6M -682,965 -368,946 --
Net Income -7.8M -5.2M -1.6M -682,965 -368,946 --
EBITDA -2.9M -664,446 -1.6M -692,267 -368,946 --
Normalized EBITDA 2.0M 3.9M -1.6M -692,267 -368,946 --
Basic EPS -0.10 -0.07 -0.02 -- -0.02 -0.01
Diluted EPS -0.10 -0.07 -0.02 -- -0.02 -0.01
Basic Average Shares 75.9M 73.5M 66.2M -- 20.8M 21.0M
Diluted Average Shares 75.9M 73.5M 66.2M -- 20.8M 21.0M
Total Unusual Items -5.0M -4.6M -- -- 0.00 0.00
Total Unusual Items Excluding Goodwill -5.0M -4.6M -- -- 0.00 0.00
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00 --
Normalized Income -2.9M -660,229 -1.6M -682,965 -368,946 --
Diluted NI Availto Com Stockholders -7.8M -5.2M -1.6M -682,965 -368,946 --
Impairment Of Capital Assets 5.0M 4.6M -- -- 0.00 0.00
Net Income Continuous Operations -7.8M -5.2M -1.6M -682,965 -368,946 --
Net Non Operating Interest Income Expense 54,283 4,217 11,858 -- 0.00 0.00
Other Gand A 454,322 113,101 117,749 181,958 264,878 --
Salaries And Wages 200,617 39,003 117,763 -- 0.00 0.00
Selling And Marketing Expense 2.2M 501,452 1.3M 65,127 68,006 --
Total Expenses 2.9M 664,446 1.6M 692,267 368,946 --
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 4.6M 6.6M 1.7M 3.1M 124,867 --
Cash Cash Equivalents And Short Term Investments 4.6M 6.6M 1.7M 3.1M 124,867 --
Cash Financial -- -- -- -- 124,867 177,421
Accounts Receivable 36,495 47,492 -- -- -- --
Receivables 36,495 47,492 19,524 48,458 14,875 --
Prepaid Assets 687,654 64,783 332,076 311,496 37,509 --
Current Assets 5.3M 6.7M 2.0M 3.5M 177,251 --
Net PPE 7.8M 7.3M 11.4M 10.8M 5.3M --
Other Non Current Assets 47,600 47,600 47,600 47,600 18,600 --
Total Non Current Assets 7.8M 7.4M 11.4M 10.8M 5.3M --
Total Assets 13.1M 14.1M 13.4M 14.3M 5.5M --
Accounts Payable 292,419 274,036 234,121 306,190 231,697 --
Payables 292,419 274,036 234,121 306,190 231,697 --
Payables And Accrued Expenses 377,983 294,036 280,121 345,012 276,871 --
Current Accrued Expenses 85,564 20,000 46,000 38,822 45,174 --
Current Liabilities 377,983 294,036 280,121 345,012 276,871 --
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00 0.00 --
Total Liabilities Net Minority Interest 377,983 294,036 280,121 345,012 276,871 --
Common Stock 32.3M 32.3M 27.7M 26.9M 19.2M --
Capital Stock 32.3M 32.3M 27.7M 26.9M 19.2M --
Additional Paid In Capital 7.6M 7.5M 7.4M 7.3M 6.6M --
Retained Earnings -29.8M -28.8M -23.6M -22.0M -21.3M --
Gains Losses Not Affecting Retained Earnings -225,014 -130,807 -173,556 -108,621 -63,985 --
Common Stock Equity 12.8M 13.8M 13.1M 14.0M 5.2M --
Stockholders Equity 12.8M 13.8M 13.1M 14.0M 5.2M --
Total Equity Gross Minority Interest 12.8M 13.8M 13.1M 14.0M 5.2M --
Total Capitalization 12.8M 13.8M 13.1M 14.0M 5.2M --
Net Tangible Assets 12.8M 13.8M 13.1M 14.0M 5.2M --
Tangible Book Value 12.8M 13.8M 13.1M 14.0M 5.2M --
Working Capital 4.9M 6.4M 1.7M 3.1M -99,620 --
Invested Capital 12.8M 13.8M 13.1M 14.0M 5.2M --
Share Issued 87.9M 87.8M 68.1M 65.9M 22.3M --
Ordinary Shares Number 87.9M 87.8M 68.1M 65.9M 22.3M --
Other Equity Interest 2.9M 3.0M 1.8M 1.9M 781,693 --
Taxes Receivable -- -- 19,524 48,458 14,875 9,268
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 -1.3M -457,457 -1.7M -605,982 -22,850 --
Cash Flow From Continuing Operating Activities -1.3M -457,457 -1.7M -605,982 -22,850 --
Stock Based Compensation 43,851 39,003 117,763 -- 0.00 0.00
Change In Working Capital -694,883 163,769 -240,902 -327,403 126,354 --
Change In Receivables 10,997 -27,968 28,934 -31,911 -5,607 --
Change In Payables And Accrued Expense -83,009 -75,556 -249,256 -21,505 117,833 --
Capital Expenditure -644,813 -- -348,510 -509,089 -142,728 --
Purchase Of PPE -644,813 -- -348,510 -509,089 -142,728 --
Net PPE Purchase And Sale -644,813 50,000 -348,510 -434,089 -142,728 --
Investing Cash Flow -644,813 -444,805 -348,510 -585,225 -142,728 --
Cash Flow From Continuing Investing Activities -644,813 -444,805 -348,510 -585,225 -142,728 --
Issuance Of Capital Stock 0.00 5.8M -- 4.4M 0.00 524,374
Net Common Stock Issuance 0.00 5.8M -- 4.4M 0.00 524,374
Financing Cash Flow 5,736 5.8M 631,977 4.2M 114,419 --
Cash Flow From Continuing Financing Activities 5,736 5.8M 631,977 4.2M 114,419 --
Effect Of Exchange Rate Changes -94,207 42,749 -64,934 -46,344 -1,395 --
Changes In Cash -1.9M 4.9M -1.4M 3.0M -51,159 --
Beginning Cash Position 6.6M 1.7M 3.1M 124,867 177,421 --
End Cash Position 4.6M 6.6M 1.7M 3.1M 124,867 --
Free Cash Flow -1.9M -457,457 -2.0M -1.1M -165,578 --
Asset Impairment Charge 376,344 4.6M -- -- 0.00 0.00
Change In Prepaid Assets -622,871 267,293 -20,580 -273,987 14,128 --
Common Stock Issuance 0.00 5.8M -- 4.4M 0.00 524,374
Net Income From Continuing Operations -1.0M -5.2M -1.6M -682,965 -149,204 --
Net Other Financing Charges -- -569,872 -- -194,276 114,419 -11,322
Net Other Investing Changes -- -494,805 -- 0.00 -- -80,784
Proceeds From Stock Option Exercised 5,736 552,675 631,977 -- 0.00 0.00
Sale Of PPE -- 50,000 -- -- -- 0.00
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