SEDAR Interim Financial Statements

[
  {
    "companyName": "Aston Bay Holdings Ltd.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 516673,
      "salesTaxRecoverable": 159839,
      "prepaidExpenses": 68819,
      "totalCurrentAssets": 745331,
      "accountsPayableAndAccruedLiabilities": 205961,
      "totalCurrentLiabilities": 205961,
      "shareCapital": 24922058,
      "contributedSurplus": 7431963,
      "accumulatedOtherComprehensiveIncome": -76317,
      "deficit": -31738334,
      "totalShareholdersEquity": 539370,
      "totalLiabilitiesAndShareholdersEquity": 745331,
      "cashPerShare": 0.0020,
      "workingCapitalPerShare": 0.0021
    },
    "incomeStatement": {
      "explorationAndEvaluation": 685004,
      "investorRelationsBusinessDevelopment": 387367,
      "managementCompensation": 358123,
      "travel": 126704,
      "professionalAndConsultingFees": 53450,
      "officeAndAdministrativeExpenses": 52497,
      "regulatoryAndTransferAgentFees": 51692,
      "shareBasedCompensation": 100459,
      "lossBeforeOtherItems": 1815295,
      "royaltyIncome": -966840,
      "interestExpenseIncome": -19263,
      "foreignExchangeGainLoss": 72429,
      "premiumOnFlowThroughShareIncome": null,
      "netLoss": 901621,
      "currencyTranslationAdjustment": -1366,
      "netLossAndComprehensiveLoss": 900255,
      "netLossBasicAndDiluted": 0.00,
      "weightedAverageSharesOutstanding": 252949635
    },
    "cashFlowStatement": {
      "netLossForThePeriod": -901621,
      "premiumOnFlowThroughSharesIncome": null,
      "shareBasedCompensation": 100459,
      "loanInterest": null,
      "nonCashWorkingCapitalItems": -107074,
      "cashFlowFromOperatingActivities": -908236,
      "proceedsFromIssuanceOfUnits": null,
      "proceedsFromIssuanceOfFlowThroughShares": null,
      "shareIssuanceCosts": null,
      "loanRepayment": null,
      "cashFlowFromFinancingActivities": null,
      "effectsOfChangesInForeignExchange": -1366,
      "increaseDecreaseInCash": -909602,
      "cashBeginningOfYear": 1426275,
      "cashEndOfPeriod": 516673
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property Interest",
        "description": "Storm Copper and Seal Zinc Projects (20% interest, carried to feasibility study)",
        "ownershipPercentage": 20,
        "value": 11909617,
        "notes": "Joint venture with American West Metals Limited. Carried interest until production decision."
      },
      {
        "type": "Mineral Property Interest",
        "description": "Epworth Project (80% option interest)",
        "ownershipPercentage": 80,
        "value": 2602784,
        "notes": "Option to acquire 80% by spending $3M over four years. EGS has carried interest to feasibility."
      },
      {
        "type": "Mineral Property Interest",
        "description": "Buckingham Gold Project",
        "ownershipPercentage": 100,
        "value": 2185520,
        "notes": "Operated under lease/option agreements. 2,235 acres under lease to Sep 15, 2025."
      },
      {
        "type": "Subsidiary",
        "description": "Blue Ridge Mining Inc. (100% owned)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Delaware corporation, holds US exploration assets."
      },
      {
        "type": "Subsidiary",
        "description": "Aston Bay Ventures Ltd. (100% owned)",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "British Columbia holdco."
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 252949635,
      "classesOfShares": ["common shares"],
      "warrants": [
        {
          "number": 17160563,
          "exercisePrice": 0.18,
          "expiryDate": "2026-06-06"
        },
        {
          "number": 230000,
          "exercisePrice": 0.18,
          "expiryDate": "2026-06-20"
        }
      ],
      "options": [
        {
          "number": 1425000,
          "exercisePrice": 0.10,
          "expiryDate": "2026-01-22"
        },
        {
          "number": 725000,
          "exercisePrice": 0.06,
          "expiryDate": "2027-03-10"
        },
        {
          "number": 1250000,
          "exercisePrice": 0.05,
          "expiryDate": "2028-03-10"
        },
        {
          "number": 2300000,
          "exercisePrice": 0.105,
          "expiryDate": "2029-08-02"
        },
        {
          "number": 2137500,
          "exercisePrice": 0.065,
          "expiryDate": "2030-09-05"
        },
        {
          "number": 16225000,
          "exercisePrice": 0.115,
          "expiryDate": "2031-01-25"
        },
        {
          "number": 500000,
          "exercisePrice": 0.13,
          "expiryDate": "2031-04-23"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthsEndedDec312025": {
          "managementFee": 62250,
          "corporateServices": 30442,
          "directorsFees": 16250,
          "shareBasedCompensation": 20175,
          "total": 129117
        },
        "nineMonthsEndedDec312025": {
          "managementFee": 187497,
          "corporateServices": 91328,
          "directorsFees": 48750,
          "shareBasedCompensation": 70529,
          "total": 398104
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "CEO (former lender)",
          "description": "Loan advance repaid with interest",
          "amount": 240340,
          "period": "Prior to Dec 31, 2024"
        },
        {
          "counterparty": "Directors",
          "description": "Unpaid directors' fees included in accounts payable",
          "amount": 32500,
          "period": "As at Dec 31, 2025"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-02-27",
        "description": "Financial statements authorized for issuance by Board of Directors",
        "impactValue": null
      }
    ]
  }
]