SEDAR Interim Financial Statements

[
  {
    "companyName": "Chakana Copper Corp.",
    "reportingPeriodEnd": "2025-11-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 1150863,
      "prepaidsAndOtherCurrentAssets": 82009,
      "propertyAndEquipment": 117482,
      "valueAddedTaxReceivable": 14034,
      "prepaids": 57618,
      "explorationAndEvaluationAssets": 692903,
      "totalAssets": 2114909,
      "accountsPayableAndAccruedLiabilities": 275104,
      "totalLiabilities": 275104,
      "commonShares": 49107470,
      "stockOptionReserve": 1106299,
      "accumulatedOtherComprehensiveIncome": 1565344,
      "deficit": -49939308,
      "totalShareholdersEquity": 1839805,
      "totalLiabilitiesAndShareholdersEquity": 2114909,
      "cashPerShare": 0.0339,
      "workingCapitalPerShare": 0.0282
    },
    "incomeStatement": {
      "consultingFees": 98524,
      "depreciation": 15583,
      "explorationAndEvaluationExpenditures": 212982,
      "generalAndAdministrative": 67826,
      "investorRelations": 3441,
      "legalAndProfessionalFees": 76196,
      "salariesAndWages": 109481,
      "travelAndMeals": 0,
      "operatingExpenses": -584033,
      "foreignExchangeGainLoss": 2450,
      "gainOnSettlementOfDebt": 379701,
      "impairmentOfExplorationProperty": 0,
      "lossOnSaleOfAssets": -3840,
      "interestIncome": 599,
      "netIncomeLoss": -205123,
      "otherComprehensiveLoss": 82492,
      "comprehensiveIncomeLoss": -122631,
      "basicAndDilutedEarningsLossPerShare": -0.01,
      "weightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted": 33955837
    },
    "cashFlowStatement": {
      "netLoss": -205123,
      "depreciation": 15583,
      "lossOnDisposalOfAssets": 3925,
      "unrealizedForeignExchange": -1142,
      "gainOnSettlementOfLiabilities": -379701,
      "impairmentOfExplorationProperty": 0,
      "prepaidsAndOtherCurrentAssets": 84802,
      "valueAddedTaxReceivable": 55116,
      "accountsPayableAndAccruedLiabilities": 172965,
      "cashFlowsUsedInOperatingActivities": -253575,
      "acquisitionOfExplorationAndEvaluationAssets": -7863,
      "cashFlowsUsedInInvestingActivities": -7863,
      "repaymentOfLeaseObligation": 0,
      "proceedsFromPrivatePlacement": 1250001,
      "shareIssuanceCosts": -8412,
      "cashFlowsProvidedByFinancingActivities": 1241589,
      "foreignExchangeOnCash": 12588,
      "changesInCashDuringThePeriod": 992739,
      "cashBeginningOfPeriod": 158124,
      "cashEndOfPeriod": 1150863
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Barrick Option (La Joya Project)",
        "ownershipPercentage": 100,
        "value": 692903,
        "notes": "Option to acquire 100% interest in three concessions, subject to back-in rights and a 2% NSR retained by Barrick. Barrick can reacquire 70% by paying three times exploration expenditures and cancelling the NSR."
      },
      {
        "type": "Royalty",
        "description": "1% NSR on Condor Concessions",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Granted by Condor, with Condor having the right to purchase half (0.5%) for US$1,000,000."
      },
      {
        "type": "Royalty",
        "description": "2% NSR on Aija Project",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Relinquished and impaired during the year ended May 31, 2025."
      },
      {
        "type": "Subsidiary",
        "description": "Chakana Resources S.A.C.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Wholly owned subsidiary in Peru."
      },
      {
        "type": "Subsidiary",
        "description": "Essential Minerals Inc.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Wholly owned subsidiary in the US."
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 47087493,
      "classesOfShares": ["common"],
      "warrants": [
        {
          "number": 5620546,
          "exercisePrice": 0.60,
          "expiryDate": "2026-01-12"
        },
        {
          "number": 17884706,
          "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": {
        "2025-11-30": {
          "managementFees": 138400,
          "accountingFees": 44000,
          "directorFees": 80524
        },
        "2024-11-30": {
          "managementFees": 127120,
          "accountingFees": 51000,
          "directorFees": 83226
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Management",
          "description": "Amounts due to management included in accounts payable",
          "amount": 10920,
          "period": "2025-11-30"
        },
        {
          "counterparty": "Directors",
          "description": "Amounts due to directors included in accounts payable",
          "amount": 23940,
          "period": "2025-11-30"
        },
        {
          "counterparty": "Management",
          "description": "Amounts due to management included in accounts payable",
          "amount": 313318,
          "period": "2025-05-31"
        },
        {
          "counterparty": "Directors",
          "description": "Amounts due to directors included in accounts payable",
          "amount": 199704,
          "period": "2025-05-31"
        }
      ]
    },
    "subsequentEvents": []
  }
]