SEDAR Interim Financial Statements

[
  {
    "companyName": "Pacifica Silver Corp. (Formerly Roberto Resources Inc.)",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 8091890,
      "taxAndOtherReceivables": 27308,
      "loanReceivable": 0,
      "prepaidExpenses": 112169,
      "totalCurrentAssets": 8231367,
      "equipment": 195101,
      "mineralProperty": 7083286,
      "totalNonCurrentAssets": 7278387,
      "totalAssets": 15509754,
      "accountsPayableAndAccruedLiabilities": 1184533,
      "dueToRelatedParties": 19688,
      "totalCurrentLiabilities": 1204221,
      "totalLiabilities": 1204221,
      "shareCapital": 18699745,
      "reserves": 759572,
      "deficit": -5153784,
      "totalShareholdersEquity": 14305533,
      "totalLiabilitiesAndShareholdersEquity": 15509754,
      "cashPerShare": 0.1751,
      "workingCapitalPerShare": 0.1522
    },
    "incomeStatement": {
      "bankCharges": 2432,
      "consulting": 528548,
      "currencyExchange": 45495,
      "explorationAndEvaluation": 2798765,
      "investorRelationsAndCorporateDevelopment": 113511,
      "insurance": 6195,
      "officeExpenses": 61906,
      "professionalFees": 201240,
      "regulatoryAndFilingFees": 44418,
      "shareBasedCompensation": 615907,
      "totalOperatingExpenses": 4418417,
      "mineralPropertyImpairment": 61000,
      "otherIncome": -69811,
      "totalOtherItems": -8811,
      "netLossAndComprehensiveLoss": -4409606,
      "basicAndDilutedNetLossPerShare": -0.1,
      "weightedAverageNumberOfSharesOutstanding": 46189700
    },
    "cashFlowStatement": {
      "netLoss": -4409606,
      "depreciation": 5029,
      "otherIncome": 49,
      "mineralPropertyImpairment": 61000,
      "shareBasedPayments": 615907,
      "unrealizedForeignExchange": -94,
      "changesInTaxAndOtherReceivables": -9262,
      "changesInPrepaidExpenses": -106936,
      "changesInAccountsPayableAndAccruedLiabilities": 188757,
      "changesInDueToRelatedParties": -26862,
      "cashUsedInOperatingActivities": -3682018,
      "assetAcquisition": -134166,
      "equipmentAcquisition": -194914,
      "mineralPropertyAcquisition": 0,
      "cashUsedInInvestingActivities": -329080,
      "cashAcquiredOnAcquisition": 90,
      "sharesIssuedForCashNet": 11790759,
      "cashProvidedByFinancingActivities": 11790849,
      "increaseInCashAndCashEquivalents": 7779751,
      "cashAndCashEquivalentsBeginningOfPeriod": 312139,
      "cashAndCashEquivalentsEndOfPeriod": 8091890
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Mineral Property",
        "description": "Claudia, Durango, Mexico - 37 surface mining concessions covering 11,876 hectares",
        "ownershipPercentage": 100,
        "value": 7083286,
        "notes": "Subject to 3.0% NSR royalty to Bacis; Company can buy back 1.5% for US$600,000. Assumed Silverstone Bonus obligations based on resource milestones."
      },
      {
        "type": "Mineral Property",
        "description": "Janampalla, Lima, Peru - Option terminated December 9, 2025",
        "ownershipPercentage": null,
        "value": 0,
        "notes": "Impairment of $61,000 recognized upon termination of option agreement."
      },
      {
        "type": "Subsidiary",
        "description": "Cielo Azul Resources, S.A. de C.V. (Azul) - Mexican company acquired July 17, 2025",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Acquired via asset acquisition; holds Claudia mineral property."
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited common shares; Unlimited preferred shares",
      "issuedShares": 60587219,
      "classesOfShares": ["Common shares"],
      "warrants": [
        {
          "number": 9550000,
          "exercisePrice": 0.8,
          "expiryDate": "2028-08-21"
        },
        {
          "number": 450000,
          "exercisePrice": 0.8,
          "expiryDate": "2028-08-27"
        },
        {
          "number": 2490000,
          "exercisePrice": 0.1,
          "expiryDate": "2029-01-31"
        },
        {
          "number": 1652782,
          "exercisePrice": 0.1,
          "expiryDate": "2029-02-28"
        },
        {
          "number": 200000,
          "exercisePrice": 0.1,
          "expiryDate": "2029-03-05"
        }
      ],
      "options": [
        {
          "number": 550000,
          "exercisePrice": 0.3,
          "expiryDate": "2029-09-18"
        },
        {
          "number": 2600000,
          "exercisePrice": 1.14,
          "expiryDate": "2030-09-15"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "nineMonthsEndedDec312025": {
          "shortTermBenefits": 408647,
          "shareBasedPayments": 497104,
          "total": 905751
        },
        "nineMonthsEndedDec312024": {
          "shortTermBenefits": 33050,
          "shareBasedPayments": 98494,
          "total": 131544
        }
      },
      "namedIndividuals": [
        {
          "name": "Todd Anthony",
          "title": "Director and Officer",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 188750,
            "bonus": null,
            "total": 188750
          }
        },
        {
          "name": "Fernando Berdegue",
          "title": "Director and Officer",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 50000,
            "bonus": null,
            "total": 50000
          }
        },
        {
          "name": "Alan Tam",
          "title": "Director and Officer",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 65000,
            "bonus": null,
            "total": 65000
          }
        },
        {
          "name": "Octavio Lizardi",
          "title": "Director and Officer",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 843288,
            "bonus": null,
            "total": 843288
          }
        },
        {
          "name": "Darien Lattanzi",
          "title": "Director (until September 2025)",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 20000,
            "bonus": null,
            "total": 20000
          }
        },
        {
          "name": "Ramon Mendoza Reyes",
          "title": "Director",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 1000,
            "bonus": null,
            "total": 1000
          }
        },
        {
          "name": "Sophie Hsia",
          "title": "Director",
          "period": "Nine months ended Dec 31, 2025",
          "components": {
            "salary": 1000,
            "bonus": null,
            "total": 1000
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Munchen Motorwerks Limited (controlled by Darien Lattanzi)",
          "description": "Rent",
          "amount": 13500,
          "period": "Nine months ended Dec 31, 2025"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-01-23",
        "description": "Closed brokered private placement of 15,870,000 common shares at $1.45 per share for gross proceeds of $23,011,500. Paid cash fee of $1,260,690 and issued 414,031 compensation warrants exercisable at $1.45 until January 23, 2028.",
        "impactValue": 23011500
      },
      {
        "eventDate": "January and February 2026",
        "description": "Exercised 140,000 warrants at $0.10 for $14,000 and 140,000 warrants at $0.80 for $112,000.",
        "impactValue": 126000
      }
    ]
  }
]