Rochester Resources Balance Sheet

Financials in millions CAD. Fiscal year is June - May.

Millions CAD. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	0.27	0.1	0.12	0.18	0.35	0.67
Cash & Short-Term Investments	0.27	0.1	0.12	0.18	0.35	0.67
Cash Growth	-55.71%	-17.29%	-33.92%	-47.70%	-48.09%	107.06%
Accounts Receivable	3.4	2.21	1.87	1.81	1.33	1.41
Other Receivables	1.88	1.56	1.13	0.97	0.74	0.41
Receivables	5.29	3.76	3	2.78	2.07	1.82
Inventory	1.75	0.82	0.79	1.09	1.34	0.93
Prepaid Expenses	0.24	0.22	0.3	0.09	0.06	0.14
Total Current Assets	7.54	4.91	4.21	4.14	3.82	3.56
Property, Plant & Equipment	3.77	3.44	1.43	1.89	2.28	1.92
Total Assets	11.31	8.36	5.64	6.03	6.1	5.48
Accounts Payable	15.03	12.19	11.31	9.14	6.09	4.89
Accrued Expenses	0.31	0.27	0.23	0.32	1.36	9.23
Short-Term Debt	21.46	20.78	0.36	0.06	8.13	4.14
Current Portion of Long-Term Debt	1.95	1.93	0.23	0.23	8.63	4.41
Current Portion of Leases	0.16	0.12	0.08	0.17	0.12	0.06
Other Current Liabilities	8.22	7.23	6.04	4.37	2.99	2.36
Total Current Liabilities	47.13	42.52	18.26	14.29	27.33	25.1
Long-Term Debt	-	-	18.67	17.79	-	-
Long-Term Leases	0.49	0.46	0.33	0.4	0.35	0.28
Other Long-Term Liabilities	1.78	1.92	2.5	2.52	1.48	1.26
Total Liabilities	49.4	44.9	39.76	35	29.16	26.64
Common Stock	47.18	47.18	47.18	47.18	47.18	46.45
Additional Paid-In Capital	0.24	0.24	0.24	0.24	0.24	0.24
Retained Earnings	-92.91	-91.36	-88.84	-83.69	-77.78	-75.15
Comprehensive Income & Other	7.39	7.39	7.29	7.29	7.29	7.29
Shareholders' Equity	-38.1	-36.54	-34.12	-28.97	-23.06	-21.16
Total Liabilities & Equity	11.31	8.36	5.64	6.03	6.1	5.48
Total Debt	24.06	23.28	19.68	18.66	17.24	8.89
Net Cash (Debt)	-23.79	-23.18	-19.56	-18.48	-16.89	-8.22
Net Cash Per Share	-0.50	-0.49	-0.41	-0.39	-0.42	-0.29
Filing Date Shares Outstanding	47.79	47.14	47.14	47.14	47.14	37.39
Total Common Shares Outstanding	47.14	47.14	47.14	47.14	47.14	37.39
Working Capital	-39.59	-37.61	-14.05	-10.15	-23.51	-21.54
Book Value Per Share	-0.81	-0.78	-0.72	-0.61	-0.49	-0.57
Tangible Book Value	-38.1	-36.54	-34.12	-28.97	-23.06	-21.16
Tangible Book Value Per Share	-0.81	-0.78	-0.72	-0.61	-0.49	-0.57
Land	2.69	2.69	2.69	2.69	2.69	2.69
Buildings	3.57	3.57	3.57	3.57	3.52	3.52
Machinery	10.33	7.85	7.78	7.77	7.77	7.13
Construction In Progress	-	2.04	-	-	-	-

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.