SEDAR Interim Financial Statements

[
  {
    "companyName": "Century Global Commodities Corporation",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 2156144,
      "shortTermBankDeposits": 95200,
      "marketableSecurities": 35694,
      "tradeAndOtherReceivables": 2184120,
      "salesTaxesAndOtherTaxesRecoverable": 36680,
      "prepaymentsAndDeposits": 183489,
      "inventories": 3349243,
      "totalCurrentAssets": 8040570,
      "explorationAndEvaluationAssets": 11775504,
      "propertyPlantAndEquipment": 70773,
      "investmentProperty": 425080,
      "rightOfUseAssets": 194672,
      "investmentInOtherEquityInstruments": 68200,
      "totalNonCurrentAssets": 12534229,
      "totalAssets": 20574799,
      "tradeAndOtherPayables": 1823301,
      "leaseLiabilitiesCurrent": 107194,
      "salesTaxesAndOtherTaxesPayable": 879307,
      "incomeTaxPayable": 19594,
      "totalCurrentLiabilities": 2829396,
      "leaseLiabilitiesNonCurrent": 95134,
      "totalLiabilities": 2924530,
      "shareCapital": 117076937,
      "contributedSurplus": 4919843,
      "deficit": -106344788,
      "otherComponentsOfEquity": 920987,
      "equityAttributableToOwnersOfTheCompany": 16572979,
      "nonControllingInterests": 1077290,
      "totalEquity": 17650269,
      "totalEquityAndLiabilities": 20574799,
      "cashPerShare": 0.0182,
      "workingCapitalPerShare": 0.0441
    },
    "incomeStatement": {
      "revenue": 10676005,
      "costOfSales": -7947825,
      "grossProfit": 2728180,
      "otherIncome": 141636,
      "sellingExpenses": -414067,
      "administrativeExpenses": -2660987,
      "projectMaintenanceCosts": -12330,
      "shareBasedCompensationExpenses": -173838,
      "gainLossOnForeignExchange": -17281,
      "interestExpense": -5991,
      "profitLossBeforeTax": -414678,
      "incomeTaxCredit": 0,
      "netProfitLossForThePeriod": -414678,
      "attributableToOwnersOfTheCompany": -507099,
      "attributableToNonControllingInterests": 92421,
      "earningsLossPerShareBasic": -0.00,
      "weightedAverageSharesOutstanding": 118205485
    },
    "cashFlowStatement": {
      "netLossForThePeriod": -414678,
      "adjustmentsFor": {
        "bankAndOtherInterestIncome": -33821,
        "lossGainOnForeignExchange": 17281,
        "gainOnDisposalOfPropertyPlantAndEquipment": -142,
        "dividendIncome": -11880,
        "depreciation": 29592,
        "amortizationOfRightOfUseAssets": 83837,
        "shareBasedCompensationArrangements": 173838,
        "badDebt": 742,
        "inventoriesWrittenOff": 8840
      },
      "changesInWorkingCapitalItems": {
        "increaseInTradeAndOtherReceivables": -251385,
        "decreaseIncreaseInSalesTaxesAndOtherTaxesRecoverable": -8522,
        "decreaseIncreaseInPrepaymentsAndDeposits": 7746,
        "decreaseIncreaseInInventories": -388466,
        "increaseDecreaseInTradeAndOtherPayables": -524792,
        "increaseDecreaseInSalesTaxesAndOtherTaxesPayable": 1760
      },
      "netCashUsedInOperatingActivities": -1310050,
      "bankAndOtherInterestReceived": 33821,
      "shortTermBankDepositsRetrievedInvested": 1621764,
      "dividendReceived": 11880,
      "proceedsFromSaleOfMarketableSecurities": 87518,
      "additionsOfExplorationAndEvaluationAssets": -333490,
      "proceedsFromSaleOfPropertyPlantAndEquipment": 142,
      "purchasesOfPropertyPlantAndEquipment": -29533,
      "netCashGeneratedByUsedInInvestingActivities": 1392102,
      "principalPaymentsOfLeaseLiabilities": -82856,
      "subscriptionsReceivedForJDIPrivatePlacementFinancing": 0,
      "netCashGeneratedByUsedInFinancingActivities": -82856,
      "netChangeInCashAndCashEquivalents": -804,
      "cashAndCashEquivalentsBeginningOfPeriod": 2402148,
      "effectOfForeignExchangeRateChangesNet": -245200,
      "cashAndCashEquivalentsEndOfPeriod": 2156144
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Marketable Securities",
        "description": "Listed equity securities – Canada and Australia, at fair value",
        "ownershipPercentage": null,
        "value": 35694,
        "notes": "Financial assets at FVTOCI"
      },
      {
        "type": "Investment in other equity instruments",
        "description": "Unlisted equity securities – Hong Kong, at fair value",
        "ownershipPercentage": null,
        "value": 68200,
        "notes": "Financial assets at FVTOCI"
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Joyce Lake property (DSO project)",
        "ownershipPercentage": 89.8,
        "value": 11675547,
        "notes": "Part of exploration and evaluation assets. Located in Newfoundland and Labrador."
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Hayot Lake property (taconite deposit)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Part of exploration and evaluation assets. Located near Schefferville, Québec."
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Black Bird property (DSO deposit)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Part of exploration and evaluation assets. Located northwest of Schefferville, Québec."
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Full Moon property (taconite project)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Part of exploration and evaluation assets. Located northwest of Schefferville, Québec."
      },
      {
        "type": "Mineral/Resource Properties",
        "description": "Duncan Lake property (magnetite deposit)",
        "ownershipPercentage": 68,
        "value": null,
        "notes": "Part of exploration and evaluation assets. Located in James Bay area, Québec. Obtained via option/joint venture agreement."
      },
      {
        "type": "Joint Venture",
        "description": "Joyce Direct Iron Inc. (JDI)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Subsidiary and special purpose vehicle, 100% owner of the Joyce Lake DSO project."
      }
    ],
    "shareStructure": {
      "authorizedShares": "5,000,000,000 ordinary shares, $0.001 par value each",
      "issuedShares": 118205485,
      "classesOfShares": ["ordinary shares"],
      "warrants": [],
      "options": [
        {
          "number": 195000,
          "exercisePrice": 0.345,
          "expiryDate": "2026-02-04"
        },
        {
          "number": 3240000,
          "exercisePrice": 0.22,
          "expiryDate": "2026-08-03"
        },
        {
          "number": 350000,
          "exercisePrice": 0.345,
          "expiryDate": "2027-06-22"
        },
        {
          "number": 3040000,
          "exercisePrice": 0.25,
          "expiryDate": "2031-02-09"
        },
        {
          "number": 120000,
          "exercisePrice": 0.3,
          "expiryDate": "2031-06-24"
        },
        {
          "number": 750000,
          "exercisePrice": 0.15,
          "expiryDate": "2032-02-10"
        },
        {
          "number": 800000,
          "exercisePrice": 0.13,
          "expiryDate": "2032-06-23"
        },
        {
          "number": 2697250,
          "exercisePrice": 0.035,
          "expiryDate": "2034-04-18"
        },
        {
          "number": 4725000,
          "exercisePrice": 0.06,
          "expiryDate": "2030-06-23"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthsEndedDec312025": {
          "salariesAndDirectorsFees": 181510,
          "shareBasedCompensationExpenses": 0,
          "total": 181510
        },
        "nineMonthsEndedDec312025": {
          "salariesAndDirectorsFees": 544530,
          "shareBasedCompensationExpenses": 125090,
          "total": 669620
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Management",
          "description": "Accounts receivable for advance for business purpose",
          "amount": 59929,
          "period": "As of December 31, 2025"
        }
      ]
    },
    "subsequentEvents": []
  }
]