Spanish Mountain Gold Ltd. (TSXV: SPA)

Spanish Mountain Gold Balance Sheet

Financials in millions CAD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1.41	3.31	2.82	6.69	1.93	0.41
Short-Term Investments	-	-	0.25	0.25	9.62	0.4
Cash & Short-Term Investments	1.41	3.31	3.07	6.94	11.55	0.81
Cash Growth	-71.15%	7.86%	-55.81%	-39.91%	1333.44%	-47.64%
Accounts Receivable	-	-	-	0.01	0.01	0.01
Other Receivables	0.27	0.15	0.05	0.2	0.18	0.01
Receivables	0.27	0.15	0.05	0.21	0.19	0.02
Prepaid Expenses	0.07	0.05	0.03	0.09	0.28	0.02
Other Current Assets	0.03	0.08	0.01	0.02	-	0.03
Total Current Assets	1.77	3.58	3.16	7.26	12.02	0.88
Property, Plant & Equipment	97.75	93.57	90.9	86.17	81.66	76.99
Other Long-Term Assets	0.1	0.1	0.1	0.09	0.11	0.11
Total Assets	99.62	97.25	94.15	93.52	93.79	77.98
Accounts Payable	0.26	0.38	0.95	1.13	1.38	0.21
Accrued Expenses	0.45	0.03	0.2	-	-	-
Current Portion of Long-Term Debt	-	-	0.04	-	-	-
Current Portion of Leases	0.06	0.06	0.05	0.04	0.09	0.08
Other Current Liabilities	-	-	-	0.24	0.32	0.21
Total Current Liabilities	0.77	0.46	1.24	1.41	1.79	0.5
Long-Term Debt	-	-	-	0.04	0.04	-
Long-Term Leases	0.18	0.23	0.29	-	0.04	0.13
Long-Term Deferred Tax Liabilities	-	-	0.2	0.37	0.55	0.76
Other Long-Term Liabilities	-	-	-	-	0.02	0.02
Total Liabilities	0.95	0.7	1.73	1.83	2.44	1.4
Common Stock	115.78	112.62	106.28	105.09	104.01	88.5
Retained Earnings	-18.27	-16.66	-15.16	-14.44	-13.53	-12.78
Comprehensive Income & Other	1.16	0.59	1.3	1.05	0.87	0.85
Shareholders' Equity	98.67	96.56	92.42	91.7	91.35	76.57
Total Liabilities & Equity	99.62	97.25	94.15	93.52	93.79	77.98
Total Debt	0.25	0.29	0.38	0.08	0.17	0.21
Net Cash (Debt)	1.16	3.02	2.69	6.86	11.37	0.59
Net Cash Growth	-74.39%	12.17%	-60.79%	-39.70%	1811.74%	-61.33%
Net Cash Per Share	0.00	0.01	0.01	0.02	0.04	0.00
Filing Date Shares Outstanding	444.74	372.94	341.82	334.57	328.52	238.63
Total Common Shares Outstanding	390.56	372.94	341.82	333.97	327.61	238.63
Working Capital	1	3.12	1.92	5.85	10.23	0.38
Book Value Per Share	0.25	0.26	0.27	0.27	0.28	0.32
Tangible Book Value	98.67	96.56	92.42	91.7	91.35	76.57
Tangible Book Value Per Share	0.25	0.26	0.27	0.27	0.28	0.32
Land	0.13	0.13	0.13	0.13	0.13	0.13
Buildings	1.11	1.11	1.11	1.11	1.11	1.11
Machinery	0.54	0.54	0.53	0.49	0.43	0.42

Source: S&P Capital IQ. Standard template. Financial Sources.