SEDAR Interim Financial Statements

[
  {
    "companyName": "Walker River Resources Corp.",
    "reportingPeriodEnd": "2026-02-28",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 1296206,
      "receivables": 66478,
      "totalCurrentAssets": 1362684,
      "reclamationBond": 31472,
      "equipment": 14379,
      "explorationAndEvaluationAssets": 8949884,
      "totalAssets": 10358419,
      "accountsPayableAndAccruedLiabilities": 514073,
      "dueToRelatedParties": 47968,
      "totalCurrentLiabilities": 562041,
      "shareCapital": 19967270,
      "obligationToIssueShares": 66750,
      "reserves": 3066833,
      "deficit": -13304475,
      "totalEquity": 9796378,
      "totalLiabilitiesAndShareholdersEquity": 10358419,
      "cashPerShare": 0.0223,
      "workingCapitalPerShare": 0.0138
    },
    "incomeStatement": {
      "administration": 21415,
      "advertisingAndPromotion": 647,
      "consulting": 103000,
      "managementFees": 56000,
      "officeAndMiscellaneous": 5526,
      "rent": 2100,
      "transferAgentAndFilingFees": 1157,
      "travel": 1998,
      "totalOperatingExpenses": 191843,
      "interestExpense": 0,
      "netLossAndComprehensiveLoss": -191843,
      "lossPerShareBasicAndDiluted": 0,
      "weightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted": 58160077
    },
    "cashFlowStatement": {
      "netLoss": -191843,
      "foreignExchangeAdjustment": 779,
      "interestExpense": 0,
      "changesInNonCashWorkingCapital": {
        "receivables": -1010,
        "accountsPayableAndAccruedLiabilities": 12119,
        "dueToRelatedParties": -2744
      },
      "cashUsedInOperatingActivities": -182699,
      "cashUsedInInvestingActivities": -42404,
      "cashProvidedByFinancingActivities": 315566,
      "netDecreaseInCash": 90463,
      "cashAtBeginning": 1205743,
      "cashAtEnd": 1296206
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Lapon Gold Project (includes Lapon Canyon, Rattlesnake, Pikes Peak)",
        "ownershipPercentage": 100,
        "value": 8949884,
        "notes": "Subject to earn-in agreement with Nevada Canyon Gold Corp. and NSR royalty sales."
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 58323862,
      "classesOfShares": ["Common Shares"],
      "warrants": [
        { "number": 2780000, "exercisePrice": 0.25, "expiryDate": "2026-03-15" },
        { "number": 2223500, "exercisePrice": 0.25, "expiryDate": "2026-05-21" },
        { "number": 1090000, "exercisePrice": 0.25, "expiryDate": "2027-03-14" },
        { "number": 2372500, "exercisePrice": 0.25, "expiryDate": "2027-06-24" },
        { "number": 4000000, "exercisePrice": 0.33, "expiryDate": "2027-11-07" }
      ],
      "options": [
        { "number": 2850000, "exercisePrice": 0.20, "expiryDate": "2027-11-28" },
        { "number": 2300000, "exercisePrice": 0.215, "expiryDate": "2030-09-03" }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "2026-02-28": {
          "salaries": null,
          "shareBasedPayment": null,
          "total": 77000
        },
        "2025-02-28": {
          "salaries": null,
          "shareBasedPayment": null,
          "total": 61000
        }
      },
      "namedIndividuals": [
        {
          "name": "Key Management Personnel",
          "title": "Directors and Officers",
          "period": "2026-02-28",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 77000
          }
        },
        {
          "name": "Key Management Personnel",
          "title": "Directors and Officers",
          "period": "2025-02-28",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 61000
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Director",
          "description": "Consulting fees",
          "amount": 21000,
          "period": "2026-02-28"
        },
        {
          "counterparty": "Director",
          "description": "Consulting fees",
          "amount": 18000,
          "period": "2025-02-28"
        },
        {
          "counterparty": "Company controlled by director and officer",
          "description": "Deferred exploration expenses",
          "amount": 43000,
          "period": "2026-02-28"
        },
        {
          "counterparty": "Company controlled by director and officer",
          "description": "Deferred exploration expenses",
          "amount": 16000,
          "period": "2025-02-28"
        },
        {
          "counterparty": "Directors and officers",
          "description": "Management fees",
          "amount": 56000,
          "period": "2026-02-28"
        },
        {
          "counterparty": "Directors and officers",
          "description": "Management fees",
          "amount": 43000,
          "period": "2025-02-28"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": null,
        "description": "Issued 1,175,500 common shares on exercise of warrants for total proceeds of $293,875 (of which $66,750 was received before period end and recorded as obligation to issue shares). Remaining warrants for 1,604,500 shares expired unexercised.",
        "impactValue": 293875
      },
      {
        "eventDate": null,
        "description": "Issued 200,000 common shares on exercise of warrants for total proceeds of $50,000.",
        "impactValue": 50000
      }
    ]
  }
]