Borealis Mining Company Limited (TSXV:BOGO)

Borealis Mining Company Balance Sheet

Financials in millions USD. Fiscal year is August - July.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Jan 31, 2026	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023
Cash & Equivalents	21.13	3.18	2.63	1.03
Cash & Short-Term Investments	21.13	3.18	2.63	1.03
Cash Growth	3174.95%	20.85%	155.88%	-
Receivables	0.49	0.38	0.13	-
Inventory	5.37	1.93	1.31	0.32
Prepaid Expenses	1.5	0.76	0.68	0.31
Total Current Assets	28.49	6.26	4.75	1.65
Property, Plant & Equipment	0.36	0.27	0.34	0.45
Other Long-Term Assets	2.97	2.48	2.28	0.03
Total Assets	31.82	9.01	7.37	2.13
Accounts Payable	1.75	1.09	0.57	0.8
Accrued Expenses	-	0.01	0.07	-
Other Current Liabilities	-	-	-	5
Total Current Liabilities	1.75	1.1	0.65	5.8
Other Long-Term Liabilities	12.22	10.73	10.69	10.84
Total Liabilities	13.97	11.83	11.34	16.64
Common Stock	54.24	29.28	17.25	1.85
Retained Earnings	-40.53	-37.34	-22.46	-16.34
Comprehensive Income & Other	4.13	5.24	1.25	-0.02
Shareholders' Equity	17.85	-2.82	-3.97	-14.52
Total Liabilities & Equity	31.82	9.01	7.37	2.13
Net Cash (Debt)	21.13	3.18	2.63	1.03
Net Cash Growth	3174.95%	20.85%	155.88%	-
Net Cash Per Share	0.21	0.03	0.05	0.06
Filing Date Shares Outstanding	134.15	131.34	83.25	33.92
Total Common Shares Outstanding	134.15	115.7	83.22	33.92
Working Capital	26.74	5.16	4.1	-4.15
Book Value Per Share	0.13	-0.02	-0.05	-0.43
Tangible Book Value	17.85	-2.82	-3.97	-14.52
Tangible Book Value Per Share	0.13	-0.02	-0.05	-0.43
Buildings	-	0.02	0.02	0.02
Machinery	-	0.91	0.74	0.52

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.