Rochester Resources Ltd. (TSXV:RCT)

Rochester Resources Balance Sheet

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

Assets

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 31, 2026	Feb 28, 2026	Nov 30, 2025	Aug 31, 2025	May 31, 2025	Feb 28, 2025	Nov 30, 2024	Aug 31, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Cash & Equivalents	2.39	0.57	0.27	0.25	0.1	0.15	0.6	0.1	0.12	0.56	0.05	0.18	0.18	0.1	0.19	0.08	0.35	0.34	0.28	0.5
Cash & Short-Term Investments	2.39	0.57	0.27	0.25	0.1	0.15	0.6	0.1	0.12	0.56	0.05	0.18	0.18	0.1	0.19	0.08	0.35	0.34	0.28	0.5
Cash Growth (YoY)	2308.60%	270.77%	-55.71%	138.14%	-17.29%	-72.83%	1117.47%	-40.82%	-33.92%	457.78%	-74.22%	121.43%	-47.70%	-70.08%	-30.45%	-83.97%	-48.09%	-41.88%	-10.44%	90.22%
Accounts Receivable	2.99	5.58	3.4	2.49	1.98	2.05	1.66	1.29	1.77	1.35	5.56	2.49	1.81	1.27	1.29	1.48	1.33	1.04	1.3	1.17
Other Receivables	1.54	2.17	1.88	1.91	1.78	1.55	1.22	1.14	1.23	1.16	1.24	0.92	0.97	0.86	0.93	0.83	0.74	0.69	0.49	0.36
Receivables	4.53	7.75	5.29	4.4	3.76	3.6	2.88	2.43	3	2.51	6.8	3.41	2.78	2.13	2.22	2.32	2.07	1.74	1.79	1.54
Inventory	1.76	1.72	1.75	1.27	0.82	0.85	0.7	0.85	0.79	0.7	0.49	1.16	1.09	1.27	1.26	1.41	1.34	1.09	1.03	1.07
Prepaid Expenses	0.41	0.25	0.24	0.25	0.22	0.23	0.35	0.27	0.3	0.28	0.32	0.07	0.09	0.06	0.06	0.08	0.06	0.05	0.05	0.11
Total Current Assets	9.09	10.29	7.54	6.17	4.91	4.83	4.54	3.65	4.21	4.06	7.65	4.82	4.14	3.55	3.73	3.88	3.82	3.21	3.14	3.21
Property, Plant & Equipment	3.47	3.8	3.77	3.72	3.44	2.3	1.92	1.37	1.43	1.51	1.64	1.78	1.89	2.23	1.93	2.14	2.28	2.43	1.93	1.93
Other Long-Term Assets	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	0.4	-
Total Assets	12.56	14.09	11.31	9.89	8.36	7.13	6.46	5.02	5.64	5.57	9.3	6.6	6.03	5.78	5.66	6.02	6.1	5.64	5.47	5.15

Liabilities

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 31, 2026	Feb 28, 2026	Nov 30, 2025	Aug 31, 2025	May 31, 2025	Feb 28, 2025	Nov 30, 2024	Aug 31, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Accounts Payable	16.98	16.35	15.03	13.5	12.19	11.66	10.46	9.78	11.31	10.76	10.93	9.66	9.14	7.31	7.14	6.45	6.09	5.55	4.68	4.71
Accrued Expenses	0.32	0.31	0.31	0.29	0.27	0.46	0.25	0.31	0.23	0.23	0.34	0.31	0.32	11.12	10.87	10.53	1.36	10.06	9.85	9.59
Short-Term Debt	20.53	21.27	21.46	21.26	20.78	2.2	1.28	0.28	0.36	-	-	-	0.06	8.14	4.26	4.15	8.13	4.03	4.35	4.3
Current Portion of Long-Term Debt	1.98	1.96	1.95	1.94	1.93	0.23	0.29	0.29	0.23	0.58	2.56	0.46	0.23	-	3.86	3.86	8.63	3.86	4.35	4.41
Current Portion of Leases	0.2	0.17	0.16	0.14	0.12	0.09	0.1	0.06	0.08	0.13	0.16	0.18	0.17	0.16	0.13	0.13	0.12	0.11	0.08	0.08
Current Income Taxes Payable	0.75	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other Current Liabilities	9.15	8.86	8.22	7.71	7.23	5.51	5.72	5.35	6.04	5.23	4.95	4.67	4.37	4.06	3.45	3.2	2.99	2.74	2.53	2.5
Total Current Liabilities	49.9	48.92	47.13	44.85	42.52	20.16	18.1	16.09	18.26	16.93	18.94	15.28	14.29	30.79	29.71	28.32	27.33	26.34	25.84	25.59
Long-Term Debt	-	-	-	-	-	19.97	19.36	18.8	18.67	18.41	18.21	17.96	17.79	-	-	-	-	-	-	-
Long-Term Leases	0.48	0.46	0.49	0.48	0.46	0.41	0.42	0.29	0.33	0.33	0.35	0.37	0.4	0.41	0.27	0.32	0.35	0.35	0.3	0.33
Other Long-Term Liabilities	1.17	1.8	1.78	1.74	1.72	2.5	2.48	2.46	2.5	2.4	2.37	2.41	2.52	1.56	1.59	1.64	1.48	1.36	1.39	1.24
Total Liabilities	51.54	51.18	49.4	47.08	44.7	43.03	40.37	37.64	39.76	38.08	39.87	36.02	35	32.76	31.57	30.27	29.16	28.05	27.53	27.16

Shareholders' Equity

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 31, 2026	Feb 28, 2026	Nov 30, 2025	Aug 31, 2025	May 31, 2025	Feb 28, 2025	Nov 30, 2024	Aug 31, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Common Stock	47.23	47.23	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	47.18	46.45	46.45
Additional Paid-In Capital	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24	0.24
Retained Earnings	-93.83	-91.94	-92.91	-92	-91.16	-90.72	-88.62	-87.34	-88.84	-87.23	-85.29	-84.14	-83.69	-81.7	-80.63	-78.98	-77.78	-77.13	-76.04	-76
Comprehensive Income & Other	7.38	7.38	7.39	7.39	7.39	7.39	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29	7.29
Shareholders' Equity	-38.98	-37.09	-38.1	-37.19	-36.34	-35.9	-33.9	-32.62	-34.12	-32.51	-30.57	-29.42	-28.97	-26.98	-25.91	-24.26	-23.06	-22.41	-22.06	-22.01
Total Liabilities & Equity	12.56	14.09	11.31	9.89	8.36	7.13	6.46	5.02	5.64	5.57	9.3	6.6	6.03	5.78	5.66	6.02	6.1	5.64	5.47	5.15

Additional Metrics

Fiscal Quarter	Q4 2026	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022
Period Ending	May 31, 2026	Feb 28, 2026	Nov 30, 2025	Aug 31, 2025	May 31, 2025	Feb 28, 2025	Nov 30, 2024	Aug 31, 2024	May 31, 2024	Feb 29, 2024	Nov 30, 2023	Aug 31, 2023	May 31, 2023	Feb 28, 2023	Nov 30, 2022	Aug 31, 2022	May 31, 2022	Feb 28, 2022	Nov 30, 2021	Aug 31, 2021
Total Debt	23.18	23.86	24.06	23.83	23.28	22.9	21.45	19.73	19.68	19.45	21.28	18.97	18.66	8.71	8.52	8.45	17.24	8.35	9.07	9.12
Net Cash (Debt)	-20.79	-23.29	-23.79	-23.58	-23.18	-22.75	-20.84	-19.62	-19.56	-18.89	-21.23	-18.79	-18.48	-8.61	-8.33	-8.38	-16.89	-8.01	-8.8	-8.63
Net Cash Growth (YoY)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Net Cash Per Share	-0.44	-0.49	-0.50	-0.50	-0.49	-0.48	-0.44	-0.42	-0.41	-0.40	-0.45	-0.40	-0.39	-0.18	-0.18	-0.18	-0.36	-0.20	-0.24	-0.23
Filing Date Shares Outstanding	48.04	47.79	47.79	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	37.39	37.39
Total Common Shares Outstanding	47.79	47.79	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	47.14	37.39	37.39
Working Capital	-40.8	-38.63	-39.59	-38.68	-37.61	-15.33	-13.56	-12.44	-14.05	-12.88	-11.29	-10.46	-10.15	-27.24	-25.98	-24.44	-23.51	-23.13	-22.7	-22.38
Book Value Per Share	-0.82	-0.78	-0.81	-0.79	-0.77	-0.76	-0.72	-0.69	-0.72	-0.69	-0.65	-0.62	-0.61	-0.57	-0.55	-0.51	-0.49	-0.48	-0.59	-0.59
Tangible Book Value	-38.98	-37.09	-38.1	-37.19	-36.34	-35.9	-33.9	-32.62	-34.12	-32.51	-30.57	-29.42	-28.97	-26.98	-25.91	-24.26	-23.06	-22.41	-22.06	-22.01
Tangible Book Value Per Share	-0.82	-0.78	-0.81	-0.79	-0.77	-0.76	-0.72	-0.69	-0.72	-0.69	-0.65	-0.62	-0.61	-0.57	-0.55	-0.51	-0.49	-0.48	-0.59	-0.59
Land	2.99	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.69	2.94	2.69	2.69	2.69	2.69	2.69	2.69
Buildings	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.57	3.52	3.52	3.52	3.52	3.52	3.52	3.52
Machinery	10.05	10.6	10.33	7.84	7.85	8.74	8.25	7.84	7.78	7.78	7.78	7.77	7.77	7.77	7.76	7.77	7.77	7.76	7.24	7.15
Construction In Progress	-	-	-	2.34	2.04	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Sep 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 20, 2026

Data Sources Report a data error