SEDAR Interim Financial Statements

[
  {
    "companyName": "OPUS ONE GOLD CORPORATION",
    "reportingPeriodEnd": "2026-02-28",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 2135864,
      "receivables": 230037,
      "prepaidExpenses": 7687,
      "totalCurrentAssets": 2373588,
      "explorationAndEvaluationAssets": 4666986,
      "totalAssets": 7040574,
      "accountsPayableAndAccruedLiabilities": 666256,
      "dueToRelatedParties": 458956,
      "flowThroughPremiumLiability": 246383,
      "totalCurrentLiabilities": 1371595,
      "shareCapital": 25415992,
      "shareSubscriptionReceivable": 0,
      "shareBasedPaymentsReserve": 2438960,
      "deficit": -22145702,
      "totalShareholdersEquity": 5708980,
      "totalLiabilitiesAndShareholdersEquity": 7080574,
      "cashPerShare": 0.0087,
      "workingCapitalPerShare": 0.0041
    },
    "incomeStatement": {
      "revenue": 0,
      "expenses": {
        "consultingFees": 117805,
        "insurance": 6483,
        "officeAndAdministration": 2836,
        "professionalFees": 47589,
        "shareholderCommunications": 32525,
        "shareBasedPayments": 457747,
        "transferAgentAndFilingFees": 20541,
        "travel": 0
      },
      "totalExpenses": 685525,
      "otherIncome": {
        "reversalOfFlowThroughSharePremiumLiability": 80008
      },
      "netLoss": -605517,
      "basicLossPerShare": 0,
      "dilutedLossPerShare": 0,
      "weightedAverageSharesOutstanding": 244701268
    },
    "cashFlowStatement": {
      "operatingActivities": {
        "loss": -605517,
        "shareBasedPayments": 457747,
        "reversalOfFlowThroughPremium": -80008,
        "changesInNonCashWorkingCapital": {
          "receivables": -6486,
          "prepaidExpenses": 400,
          "dueToRelatedParties": -113368,
          "accountsPayable": 32772
        },
        "netCashUsedInOperatingActivities": -314460
      },
      "investingActivities": {
        "expendituresOnExplorationAndEvaluationAssets": -511800,
        "netCashUsedInInvestingActivities": -511800
      },
      "financingActivities": {
        "sharesIssuedForCash": 2667055,
        "shareIssueCosts": -182488,
        "netCashProvidedByFinancingActivities": 2484568
      },
      "increaseInCash": 1658307,
      "cashBeginning": 477557,
      "cashEnding": 2135864
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Noyell Gold Property, Quebec",
        "ownershipPercentage": 100,
        "value": 4572931,
        "notes": "100% interest acquired; exploration stage"
      },
      {
        "type": "Mineral Property",
        "description": "Courville Lithium Property, Quebec",
        "ownershipPercentage": 100,
        "value": 94055,
        "notes": "100% interest; vendor retains 2% NSR"
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited number of common shares without par value",
      "issuedShares": 271850821,
      "classesOfShares": [
        "Common shares"
      ],
      "warrants": [
        {
          "number": 11550000,
          "exercisePrice": 0.05,
          "expiryDate": "2026-08-09"
        },
        {
          "number": 5000000,
          "exercisePrice": 0.05,
          "expiryDate": "2026-09-09"
        },
        {
          "number": 2300000,
          "exercisePrice": 0.10,
          "expiryDate": "2027-12-23"
        },
        {
          "number": 486546,
          "exercisePrice": 0.055,
          "expiryDate": "2026-12-23"
        },
        {
          "number": 369230,
          "exercisePrice": 0.10,
          "expiryDate": "2026-04-25"
        },
        {
          "number": 4190000,
          "exercisePrice": 0.10,
          "expiryDate": "2028-04-25"
        }
      ],
      "options": [
        {
          "number": 12150000,
          "exercisePrice": 0.05,
          "expiryDate": "2034-10-24"
        },
        {
          "number": 2000000,
          "exercisePrice": 0.05,
          "expiryDate": "2035-02-04"
        },
        {
          "number": 500000,
          "exercisePrice": 0.055,
          "expiryDate": "2030-02-26"
        },
        {
          "number": 350000,
          "exercisePrice": 0.055,
          "expiryDate": "2035-02-26"
        },
        {
          "number": 7650000,
          "exercisePrice": 0.07,
          "expiryDate": "2035-09-10"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "periodEnd": "2026-02-28",
          "components": {
            "salary": 102000,
            "shareBased": 323115,
            "total": 425115
          }
        },
        {
          "periodEnd": "2025-02-28",
          "components": {
            "salary": 104310,
            "shareBased": 0,
            "total": 104310
          }
        }
      ],
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Directors and officers / companies controlled by them",
          "description": "Amounts due to related parties (non-interest bearing, unsecured, no repayment terms)",
          "amount": 458956,
          "period": "2026-02-28"
        }
      ]
    },
    "subsequentEvents": []
  }
]