SEDAR Interim Financial Statements

[
  {
    "companyName": "Westmount Minerals Corp.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "currentAssets": {
        "cash": 36248,
        "gstRecoverable": 5169,
        "accountsReceivable": 5250,
        "prepaidExpense": 831,
        "totalCurrentAssets": 47498
      },
      "totalAssets": 47498,
      "currentLiabilities": {
        "accountsPayableAndAccruedLiabilities": 321975,
        "totalCurrentLiabilities": 321975
      },
      "totalLiabilities": 321975,
      "shareholdersEquity": {
        "shareCapital": 1266057,
        "contributedSurplus": 91199,
        "deficit": -1631733,
        "totalShareholdersDeficiency": -274477
      },
      "cashPerShare": 0.0007,
      "workingCapitalPerShare": -0.0055
    },
    "incomeStatement": {
      "expenses": {
        "consultingFees": 28800,
        "filingFee": 7090,
        "managementFees": 30000,
        "office": 1490,
        "professionalFees": 37000,
        "rent": 14237,
        "transferAgentAndFilingFees": 521
      },
      "lossBeforeOtherItem": -119138,
      "otherItem": null,
      "netLossAndComprehensiveLoss": -119138,
      "lossPerShareBasic": 0,
      "lossPerShareDiluted": 0,
      "weightedAverageSharesOutstanding": 50134001
    },
    "cashFlowStatement": {
      "operatingActivities": {
        "lossForThePeriod": -119138,
        "changesInNonCashWorkingCapital": {
          "gstRecoverable": 701,
          "prepaidExpense": -5250,
          "accountsReceivable": -831,
          "accountsPayableAndAccruedLiabilities": -91252
        },
        "netCashUsedInOperatingActivities": -215770
      },
      "financingActivities": {
        "exerciseOfOptions": 2000,
        "netCashProvidedByFinancingActivities": 2000
      },
      "increaseInCash": -213770,
      "cashBeginningOfYear": 250018,
      "cashEndOfPeriod": 36248,
      "supplementalDisclosures": {
        "interestPaid": 0,
        "incomeTaxesPaid": 0
      }
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral/Resource Properties",
        "description": "Douay East Property - Option agreement, not proceeding",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Option agreement with 1544230 Ontario Inc. and Gravel Ridge Resources Ltd., elected not to proceed"
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Bell Gold Property - Option agreement, not proceeding",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Option agreement with 1544230 Ontario Inc. and Gravel Ridge Resources Ltd., reviewing possible reactivation"
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Casault Property - Option agreement, not proceeding",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Option agreement with 1544230 Ontario Inc. and Gravel Ridge Resources Ltd., elected not to proceed"
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Kaba Lithium Property - Claims expired",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Option agreement expired due to insufficient exploration expenditures"
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Otatakan and Pilot East Lithium Properties - Terminated",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Mutually agreed termination with OPE Owner on October 4, 2024"
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 50134001,
      "classesOfShares": ["common shares"],
      "warrants": [],
      "options": [
        {
          "number": 300000,
          "exercisePrice": 0.005,
          "expiryDate": "2025-12-20"
        },
        {
          "number": 275000,
          "exercisePrice": 0.02,
          "expiryDate": "2026-02-23"
        },
        {
          "number": 200000,
          "exercisePrice": 0.05,
          "expiryDate": "2026-07-22"
        },
        {
          "number": 200000,
          "exercisePrice": 0.1,
          "expiryDate": "2027-04-14"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "period": "2025-09-30",
          "advisoryFees": 30000,
          "professionalFees": 18000,
          "total": 48000
        },
        {
          "period": "2024-09-30",
          "advisoryFees": 15000,
          "professionalFees": 12000,
          "total": 27000
        }
      ],
      "namedIndividuals": [
        {
          "name": null,
          "title": "CEO",
          "period": "2025-09-30",
          "components": {
            "salary": 0,
            "bonus": 0,
            "advisoryFees": 30000,
            "total": 30000
          }
        },
        {
          "name": null,
          "title": "CFO",
          "period": "2025-09-30",
          "components": {
            "salary": 0,
            "bonus": 0,
            "professionalFees": 18000,
            "total": 18000
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Key Management Personnel",
          "description": "Accounts payable due",
          "amount": 34,
          "period": "2025-09-30"
        }
      ]
    },
    "subsequentEvents": []
  }
]