SEDAR Interim Financial Statements

[
  {
    "companyName": "Chakana Copper Corp.",
    "reportingPeriodEnd": "2026-02-28",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 881488,
      "prepaidsAndOtherCurrentAssets": 212005,
      "totalCurrentAssets": 1093493,
      "propertyAndEquipment": 87116,
      "valueAddedTaxReceivable": 14442,
      "prepaidsNonCurrent": 52786,
      "explorationAndEvaluationAssets": 677571,
      "totalAssets": 1925408,
      "accountsPayableAndAccruedLiabilities": 230649,
      "totalCurrentLiabilities": 230649,
      "totalLiabilities": 230649,
      "commonShares": 49144470,
      "stockOptionReserve": 1106299,
      "accumulatedOtherComprehensiveIncome": 1534768,
      "deficit": -50090778,
      "totalShareholdersEquity": 1694759,
      "totalLiabilitiesAndShareholdersEquity": 1925408,
      "derivedMetrics": {
        "cashPerShare": 0.0230,
        "workingCapitalPerShare": 0.0225
      }
    },
    "incomeStatement": {
      "operatingExpenses": {
        "consultingFees": 146464,
        "depreciation": 22505,
        "explorationAndEvaluationExpenditures": 317207,
        "generalAndAdministrative": 102657,
        "investorRelations": 3997,
        "legalAndProfessionalFees": 101829,
        "salariesAndWages": 143328,
        "travelAndMeals": 3187,
        "totalOperatingExpenses": -841174
      },
      "otherItems": {
        "foreignExchangeGainLoss": 993,
        "gainOnSettlementOfDebt": 379701,
        "impairmentOfExplorationProperty": 0,
        "gainOnSaleOfAssets": 103076,
        "interestIncome": 811,
        "totalOtherItems": 484581
      },
      "netIncomeLoss": -356593,
      "otherComprehensiveLoss": 51916,
      "comprehensiveIncomeLoss": -304677,
      "earningsPerShare": {
        "basicAndDiluted": -0.01
      },
      "weightedAverageSharesOutstanding": 38290980
    },
    "cashFlowStatement": {
      "operatingActivities": {
        "netLoss": -356593,
        "adjustments": {
          "depreciation": 22505,
          "gainOnDisposalOfAssets": -103076,
          "unrealizedForeignExchange": 561,
          "gainOnSettlementOfLiabilities": -379701,
          "impairmentOfExplorationProperty": 0
        },
        "changesInWorkingCapital": {
          "prepaidsAndOtherCurrentAssets": -40362,
          "valueAddedTaxReceivable": 54708,
          "accountsPayableAndAccruedLiabilities": 128510
        },
        "netCashUsedInOperatingActivities": -673448
      },
      "investingActivities": {
        "proceedsOnSaleOfPropertyAndEquipment": 127607,
        "acquisitionOfExplorationAndEvaluationAssets": -7863,
        "netCashProvidedByInvestingActivities": 119744
      },
      "financingActivities": {
        "proceedsFromPrivatePlacement": 1250001,
        "shareIssuanceCosts": -8412,
        "proceedsOnSharesIssuedForExerciseOfWarrants": 37000,
        "repaymentOfLeaseObligation": 0,
        "netCashProvidedByFinancingActivities": 1278589
      },
      "foreignExchangeOnCash": -1521,
      "changeInCash": 723364,
      "cashBeginning": 158124,
      "cashEnd": 881488,
      "nonCashItems": {
        "sharesIssuedForDebt": 246625,
        "sharesIssuedForProperty": 0,
        "amendmentToLeaseAgreement": 0
      }
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Soledad copper-gold-silver project (La Joya Project) in Peru",
        "ownershipPercentage": 100,
        "value": 677571,
        "notes": "The Corporation holds an option to acquire 100% interest, subject to Barrick's back-in rights and NSR. The property is wholly owned through subsidiary."
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 47498598,
      "classesOfShares": ["Common Shares"],
      "warrants": [
        {
          "number": 17473597,
          "exercisePrice": 0.09,
          "expiryDate": "2028-09-26"
        }
      ],
      "options": [
        {
          "number": 222500,
          "exercisePrice": 5.00,
          "expiryDate": "2026-04-22"
        },
        {
          "number": 372500,
          "exercisePrice": 0.75,
          "expiryDate": "2027-09-29"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "period": "nine months ended February 28, 2026",
          "total": 385584
        },
        {
          "period": "nine months ended February 28, 2025",
          "total": 398239
        }
      ],
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Management and directors",
          "description": "Settlement of outstanding debt through share issuance and debt forgiveness",
          "amount": 644791,
          "period": "nine months ended February 28, 2026"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": null,
        "description": "Agreement to acquire the Libelula concession from Minera Barrick Peru S.A. by issuing 4,130,312 common shares and granting a 2% NSR. Subject to TSXV acceptance.",
        "impactValue": null
      }
    ]
  }
]