SEDAR Interim Financial Statements

[
  {
    "companyName": "Stamper Oil & Gas Corp.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 9685540,
      "receivables": 102332,
      "prepaidExpensesAndDeposits": 426421,
      "totalCurrentAssets": 10214293,
      "explorationAndEvaluationAssets": 8828152,
      "investmentInWestOil": 2881324,
      "totalAssets": 21923769,
      "accountsPayableAndAccruedLiabilities": 1156313,
      "loanPayable": 3547,
      "acquisitionCostsPayable": 8635000,
      "totalLiabilities": 9794860,
      "shareCapital": 16703427,
      "contributedSurplus": 3577540,
      "sharesIssuable": 1455479,
      "deficit": -9607537,
      "totalShareholdersEquity": 12128909,
      "cashPerShare": 0.3810,
      "workingCapitalPerShare": 0.0165
    },
    "incomeStatement": {
      "consultingAndManagementFees": 98843,
      "interestExpense": 6029,
      "lossesFromEquityInvestment": 391876,
      "officeAndOther": 1630,
      "professionalFees": 443310,
      "regulatoryCosts": 78576,
      "travel": 9110,
      "marketing": 453523,
      "totalExpenses": 1482897,
      "interestIncome": 5397,
      "listingExpense": -7562865,
      "foreignExchange": -14324,
      "totalOtherItems": -7571792,
      "netComprehensiveLossForThePeriod": -9054689,
      "basicAndDilutedLossPerShare": -0.36,
      "weightedAverageNumberOfCommonSharesOutstanding": 25421305
    },
    "cashFlowStatement": {
      "netLossForThePeriod": -9054689,
      "lossesFromEquityInvestment": 391876,
      "interestExpense": 6029,
      "nonCashListingExpense": 6954162,
      "foreignExchange": 26748,
      "changesInNonCashWorkingCapital": 201389,
      "amountsReceivable": -50804,
      "prepaidExpenses": -389454,
      "accountsPayableAndAccruedLiabilities": 641647,
      "cashUsedInOperatingActivities": -1474485,
      "cashAcquiredUponAcquisitionOfStamper": 515811,
      "cashProvidedByInvestingActivities": 515811,
      "sharesIssuedForCash": 10644053,
      "cashProvidedByFinancingActivities": 10644053,
      "increaseDecreaseInCash": 9685379,
      "effectOfForeignExchangeOnCash": 0,
      "cashBeginningOfThePeriod": 161,
      "cashEndOfThePeriod": 9685540
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Equity Investment",
        "description": "Investment in WestOil Limited (47% interest)",
        "ownershipPercentage": 47,
        "value": 2881324,
        "notes": "Accounted for using equity method; WestOil holds a 70% working interest in PEL107 over Namibian oil block 2712A"
      },
      {
        "type": "Exploration and Evaluation Assets",
        "description": "Namibian oil blocks (PEL98, PEL106, PEL102) via Rock Oil & Gas acquisition",
        "ownershipPercentage": null,
        "value": 8828152,
        "notes": "Acquired indirect interest in five Namibian oil blocks under four petroleum exploration licenses"
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 114395524,
      "classesOfShares": ["Common shares"],
      "warrants": [
        {
          "number": 1064000,
          "exercisePrice": 0.13,
          "expiryDate": "2025-10-26"
        },
        {
          "number": 1655557,
          "exercisePrice": 0.13,
          "expiryDate": "2025-11-03"
        },
        {
          "number": 722000,
          "exercisePrice": 0.13,
          "expiryDate": "2025-11-22"
        },
        {
          "number": 36251412,
          "exercisePrice": 0.04,
          "expiryDate": "2028-03-07"
        },
        {
          "number": 4389726,
          "exercisePrice": 0.20,
          "expiryDate": "2028-09-10"
        },
        {
          "number": 32933774,
          "exercisePrice": 0.35,
          "expiryDate": "2028-09-03"
        }
      ],
      "options": [
        {
          "number": 95000,
          "exercisePrice": 0.26,
          "expiryDate": "2028-07-17"
        },
        {
          "number": 190000,
          "exercisePrice": 0.26,
          "expiryDate": "2029-01-24"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "2025-09-30": {
          "consultingFees": 36448
        }
      },
      "namedIndividuals": [
        {
          "name": "Director",
          "title": "Director",
          "period": "2025-09-30",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 1000
          }
        },
        {
          "name": "Former Director",
          "title": "Former Director",
          "period": "2025-09-30",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 35448
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Former Director",
          "description": "Consulting and management fees due",
          "amount": 26250,
          "period": "2025-09-30"
        },
        {
          "counterparty": "Company controlled by former CEO",
          "description": "Consulting and management fees due",
          "amount": 27935,
          "period": "2025-09-30"
        },
        {
          "counterparty": "Directors",
          "description": "Consulting fees due",
          "amount": 27500,
          "period": "2025-09-30"
        },
        {
          "counterparty": "Current CEO",
          "description": "Amounts owed",
          "amount": 9828,
          "period": "2025-09-30"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2025-10-09",
        "description": "Issued 25,000 common shares upon the exercise of 25,000 warrants",
        "impactValue": 975
      },
      {
        "eventDate": "2025-10-23",
        "description": "Issued 684,000 common shares upon the exercise of 684,000 warrants",
        "impactValue": 89994
      }
    ]
  }
]