SEDAR Interim Financial Statements

[
  {
    "companyName": "OPUS ONE GOLD CORPORATION",
    "reportingPeriodEnd": "2025-11-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 407271,
      "receivables": 163273,
      "prepaidExpenses": 4043,
      "totalCurrentAssets": 574587,
      "explorationAndEvaluationAssets": 3682127,
      "totalAssets": 4256714,
      "accountsPayableAndAccruedLiabilities": 78323,
      "dueToRelatedParties": 623956,
      "flowThroughPremiumLiability": 110057,
      "totalCurrentLiabilities": 812336,
      "totalLiabilities": 812336,
      "shareCapital": 23161395,
      "shareSubscriptionReceivable": -40000,
      "shareBasedPaymentsReserve": 2418862,
      "deficit": -22095879,
      "totalShareholdersEquity": 3444378,
      "totalLiabilitiesAndEquity": 4256714,
      "cashPerShare": 0.0017,
      "workingCapitalPerShare": -0.0010
    },
    "incomeStatement": {
      "consultingFees": 51000,
      "insurance": 2440,
      "officeAndAdministration": 1212,
      "professionalFees": 38808,
      "shareholderCommunications": 7067,
      "shareBasedPayments": 457747,
      "regulatoryAndFilingFees": 3155,
      "travel": 0,
      "totalExpenses": 561885,
      "writeDownOfExplorationAndEvaluationAssets": 0,
      "reversalOfFlowThroughSharePremiumLiability": 6191,
      "lossAndComprehensiveLoss": -555694,
      "basicAndDilutedLossPerCommonShare": -0.01,
      "weightedAverageNumberOfCommonSharesOutstanding": 234059176
    },
    "cashFlowStatement": {
      "lossForThePeriod": -555694,
      "shareBasedPayments": 457747,
      "reversalOfFlowThroughPremium": -6191,
      "changesInReceivables": 60278,
      "changesInPrepaidExpenses": 4043,
      "changesInDueToRelatedParties": 51632,
      "changesInAccountsPayableAndAccruedLiabilities": -10526,
      "netCashUsedInOperatingActivities": 1289,
      "expendituresOnExplorationAndEvaluationAssets": -71575,
      "netCashUsedInInvestingActivities": -71575,
      "sharesIssuedForCash": 0,
      "sharesIssueCosts": -6719,
      "netCashProvidedByFinancingActivities": 0,
      "increaseDecreaseInCashDuringThePeriod": -70286,
      "cashBeginningOfPeriod": 477557,
      "cashEndOfPeriod": 407271
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Noyell Property (100% interest, acquired via option agreement with Magna Terra Minerals Inc.)",
        "ownershipPercentage": 100,
        "value": 3588073,
        "notes": "Located in Northern Abitibi Greenstone Belt, Quebec. Option exercised, 100% acquired."
      },
      {
        "type": "Mineral Property",
        "description": "Courville Property (100% interest, acquired from related party)",
        "ownershipPercentage": 100,
        "value": 94055,
        "notes": "Courville Township, Quebec. Vendor retains 2% NSR."
      },
      {
        "type": "Marketable Securities",
        "description": "Refundable mining tax credits receivable",
        "ownershipPercentage": null,
        "value": 7325,
        "notes": "Estimated refund from province of Quebec based on exploration expenditures."
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 234059176,
      "classesOfShares": ["Common shares without par value"],
      "warrants": [
        {
          "number": 13050000,
          "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": {
        "2025": {
          "consultingFees": 51000,
          "stockBasedCompensation": 323995,
          "total": 374995
        },
        "2024": {
          "consultingFees": 51000,
          "stockBasedCompensation": 0,
          "total": 51000
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Directors and officers and/or companies controlled by them",
          "description": "Amounts due to related parties, non-interest bearing, unsecured, no specific repayment terms",
          "amount": 623956,
          "period": "2025-11-30"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2025-12-30",
        "description": "Closed non-brokered private placement of flow-through shares and units for aggregate gross proceeds of $2,228,825.31. Issued 21,014,338 FT Shares at $0.075 per share and 10,042,307 Units at $0.065 per unit (each unit: one common share + one warrant exercisable at $0.10 for 24 months).",
        "impactValue": 2228825.31
      },
      {
        "eventDate": "2026-01-19",
        "description": "Second and final closing of non-brokered private placement: 5,235,000 units at $0.065 per unit for gross proceeds of $340,275. Each unit: one common share + one warrant exercisable at $0.10 for 24 months. Paid $1,067.50 in cash finders fees and issued 43,200 compensation warrants exercisable at $0.10 for 24 months.",
        "impactValue": 340275
      }
    ]
  }
]