SEDAR Interim Financial Statements

[
  {
    "companyName": "Cleghorn Minerals Ltd.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 63715,
      "guaranteedInvestmentCertificate": 10000,
      "salesTaxesReceivable": 3246,
      "prepaidExpenses": 7432,
      "totalCurrentAssets": 84393,
      "accountsPayableAndAccruedLiabilities": 982,
      "totalCurrentLiabilities": 982,
      "shareCapital": 2760444,
      "sharesToBeIssued": 120000,
      "contributedSurplus": 686773,
      "warrants": 42000,
      "deficit": -3525806,
      "totalEquity": 83411,
      "totalLiabilitiesAndEquity": 84393,
      "cashPerShare": 0.0016,
      "workingCapitalPerShare": 0.0022
    },
    "incomeStatement": {
      "explorationAndEvaluationExpenses": {
        "geology": 0,
        "sampling": 0,
        "shareBasedCompensation": 4719,
        "shareBasedPaymentExpenseExplorationAgreement": 120000,
        "total": 124719
      },
      "generalAndAdministrativeExpenses": {
        "accountingFees": 22500,
        "auditFees": 24150,
        "legalFees": 21552,
        "regulatoryAndTransferAgentFees": 18810,
        "officeExpensesAndOther": 9748,
        "shareholdersInformation": 3201,
        "investorRelationsFees": 450,
        "shareBasedCompensation": 28215,
        "total": 127861
      },
      "netLossAndComprehensiveLoss": -252580,
      "basicAndDilutedNetLossPerCommonShare": -0.007,
      "weightedAverageNumberOfCommonSharesOutstanding": 38703854
    },
    "cashFlowStatement": {
      "operatingActivities": {
        "netLossForThePeriod": -252580,
        "itemsNotAffectingCash": {
          "shareBasedCompensation": 32934,
          "shareBasedPaymentExpenseExplorationAgreement": 120000
        },
        "changeInNonCashWorkingCapitalItems": {
          "salesTaxesReceivable": 117,
          "prepaidExpenses": 2404,
          "accountsPayableAndAccruedLiabilities": 277
        },
        "netCashRelatedToOperatingActivities": -96848
      },
      "investingActivities": {
        "guaranteedInvestmentCertificate": -10000,
        "netCashRelatedToInvestingActivities": -10000
      },
      "netDecreaseInCashDuringThePeriod": -106848,
      "cashBeginningOfPeriod": 170563,
      "cashEndOfPeriod": 63715
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Meech Lake Matachewan Prospect - 100% interest in 41 cells (833.6 hectares) in Ontario.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Subject to a 3% NSR on metals/minerals on three original claims, with buyback options. Also subject to a separate 0.5% NSR from Ontario Exploration Corporation with a buyback clause."
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited number of voting common shares without par value.",
      "issuedShares": 38803854,
      "classesOfShares": ["Common shares"],
      "warrants": [
        {
          "number": 3000000,
          "exercisePrice": 0.07,
          "expiryDate": "2027-02-22"
        },
        {
          "number": 4200000,
          "exercisePrice": 0.08,
          "expiryDate": "2028-01-31"
        }
      ],
      "options": [
        {
          "number": 1220000,
          "exercisePrice": 0.1,
          "expiryDate": "2027-09-09"
        },
        {
          "number": 950000,
          "exercisePrice": 0.05,
          "expiryDate": "2029-10-18"
        },
        {
          "number": 970000,
          "exercisePrice": 0.05,
          "expiryDate": "2030-10-06"
        },
        {
          "number": 64800,
          "exercisePrice": 0.05,
          "expiryDate": "2030-10-10"
        },
        {
          "number": 100000,
          "exercisePrice": 0.06,
          "expiryDate": "2030-11-21"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "nineMonthPeriodEndedDec312025": {
          "shareBasedCompensation": 32934
        },
        "nineMonthPeriodEndedDec312024": {
          "shareBasedCompensation": 38000
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": []
  }
]