Bradda Head Lithium Ltd Announces Unaudited Results for 3 Months Ended 31 May 2024 - 2
Bradda Head Lithium Ltd Announces Unaudited Results for 3 Months Ended 31 May 2024 - 2
Unaudited Condensed Consolidated Quarterly Financial Statements
For the three-month period ended May 31, 2024
基本報表未經審計的季度財務報表
截至2024年5月31日的三個月期間
BRITISH VIRGIN ISLANDS / ACCESSWIRE / July 24, 2024 / Notice of No Auditor Reviews
英屬維京群島/ACCESSWIRE/2024年7月24日/無核數師審核通知
These unaudited condensed consolidated quarterly financial statements of Bradda Head Lithium Limited (the "Company") have not been reviewed by the auditors of the Company.
Bradda Head Lithium Limited("公司")的這些未經審計的彙編季度財務報表未經公司核數師審核。
Condensed Consolidated Statement of Comprehensive Incomes
for the three-month period ended May 31, 2024
綜合收益簡明合併報表
截至2024年5月31日的三個月時間段。
Three-month period ended May 31, 2024 (unaudited) |
Three-month period ended May 31, 2023 (unaudited) |
||
Notes |
US$ |
US$ |
|
Expenses |
|||
General and administrative |
2 |
(595,622) |
(1,258,841) |
Share based payment and warrant expense |
10 |
- |
(180,622) |
Foreign exchange gain/(loss) |
(1,005) |
136,475 |
|
──────── |
──────── |
||
Operating loss |
(596,627) |
(1,302,988) |
|
Other income |
|||
Warrant fair value re-measurement |
11 |
- |
146,585 |
Unrealised gain on Investment at fair value through profit or loss |
20,034 |
13,109 |
|
──────── |
──────── |
||
(Loss)/profit before finance income |
(576,593) |
(1,143,294) |
|
Finance income |
7,185 |
59,102 |
|
──────── |
──────── |
||
(Loss)/profit before income tax |
(569,408) |
(1,084,192) |
|
Income tax expense |
- |
- |
|
──────── |
──────── |
||
Total comprehensive (loss)/profit for the period |
(569,408) |
(1,084,192) |
|
══════ |
══════ |
||
Basic and diluted (loss)/profit per share (US cents) |
12 |
(0.146) |
(0.278) |
2024年5月31日結束的三個月期間 (未經審計) |
2023年5月31日結束的三個月期間 (未經審計) |
||
票據 |
美元 |
美元 |
|
費用 |
|||
普通和管理 |
2 |
(595,622) |
(1,258,841) |
基於股份支付和認股權的支出 |
10 |
- |
(180,622) |
匯率期貨收益/(損失) |
(1,005) |
136,475 |
|
──────── |
──────── |
||
營業虧損 |
(596,627) |
(1,302,988) |
|
其他收入 |
|||
認股權證公允價值再衡量 |
11 |
- |
146,585 |
公允價值且其變動計入當期損益的投資未實現收益 |
20,034 |
13,109 |
|
──────── |
──────── |
||
財務收入前(虧損)/利潤 |
(576,593) |
(1,143,294) |
|
財務收益 |
7,185 |
59,102 |
|
──────── |
──────── |
||
稅前(虧損)利潤 |
(569,408) |
(1,084,192) |
|
所得稅費用 |
- |
- |
|
──────── |
──────── |
||
本期的綜合(虧損)/利潤總額 |
(569,408) |
(1,084,192) |
|
══════ |
══════ |
||
基本和攤薄每股(虧損)/盈利(美分) |
12 |
(0.146) |
(0.278) |
The accompanying notes are an integral part of these consolidated quarterly financial statements.
附註是這些合併季度財務報表的組成部分。
Condensed Consolidated Statement of Financial Position
as at May 31, 2024
基本報表
截至2024年5月31日
Notes |
May 31, 2024 (unaudited) |
February 28, 2024 (audited) |
|||
US$ |
US$ |
||||
Non-Current assets |
|||||
Deferred mining and exploration costs |
3 |
12,207,531 |
11,025,423 |
||
Exploration permits and licences |
4 |
2,791,558 |
2,781,735 |
||
Plant and equipment |
8 |
65,273 |
78,972 |
||
Advances and deposits |
6 |
106,811 |
106,812 |
||
Investment at fair value through profit or loss |
87,225 |
67,191 |
|||
─────── |
─────── |
||||
Total non-current assets |
15,258,398 |
14,060,133 |
|||
─────── |
─────── |
||||
Current assets |
|||||
Cash and cash equivalents |
534,437 |
1,664,662 |
|||
Trade and other receivables |
6 |
110,706 |
123,268 |
||
─────── |
─────── |
||||
Total current assets |
645,143 |
1,787,930 |
|||
─────── |
─────── |
||||
Total assets |
15,903,541 |
15,848,063 |
|||
═══════ |
═══════ |
||||
Equity |
|||||
Share premium |
9 |
30,616,373 |
30,616,373 |
||
Retained deficit |
(15,524,077) |
(14,954,669) |
|||
─────── |
─────── |
||||
Total equity |
15,092,296 |
15,661,704 |
|||
─────── |
═══════ |
||||
Current liabilities |
|||||
Trade and other payables |
7 |
811,245 |
186,359 |
||
─────── |
─────── |
||||
Total current liabilities |
811,245 |
186,359 |
|||
─────── |
─────── |
||||
Total equity and liabilities |
15,903,541 |
15,848,063 |
|||
═══════ |
═══════ |
票據 |
2024年5月31日 (未經審計) |
2024年2月28日 (審計過) |
|||
美元 |
美元 |
||||
非流動資產 |
|||||
推遲的採礦和勘探成本 |
3 |
12,207,531 |
11,025,423 |
||
勘探許可證和許可證 |
4 |
2,791,558 |
2,781,735 |
||
廠房和設備 |
8 |
65,273 |
78,972 |
||
預付款項 |
6 |
106,811 |
106,812 |
||
按公允價值計量且其變動計入當期損益的投資 |
87,225 |
67,191 |
|||
─────── |
─────── |
||||
總非流動資產 |
15,258,398 |
14,060,133 |
|||
─────── |
─────── |
||||
流動資產 |
|||||
現金及現金等價物 |
534,437 |
1,664,662 |
|||
貿易及其他應收款 |
6 |
110,706 |
123,268 |
||
─────── |
─────── |
||||
總流動資產 |
645,143 |
1,787,930 |
|||
─────── |
─────── |
||||
總資產 |
15,903,541 |
15,848,063 |
|||
═══════ |
═══════ |
||||
股權 |
|||||
股本溢價 |
9 |
30,616,373 |
30,616,373 |
||
赤字 |
(15,524,077) |
(14,954,669) |
|||
─────── |
─────── |
||||
股東權益總計 |
15,092,296 |
15,661,704 |
|||
─────── |
═══════ |
||||
流動負債 |
|||||
應付貿易及其他款項 |
7 |
811,245 |
186,359 |
||
─────── |
─────── |
||||
流動負債合計 |
811,245 |
186,359 |
|||
─────── |
─────── |
||||
所有板塊權益和負債總計 |
15,903,541 |
15,848,063 |
|||
═══════ |
═══════ |
The accompanying notes are an integral part of these consolidated quarterly financial statements.
附註是這些合併季度財務報表的組成部分。
These condensed quarterly consolidated financial statements were approved by the Board of Directors on July 23, 2024 and were signed on their behalf by:
這些精簡的季度合併財務報表於2024年7月23日由董事會批准,並代表其簽署: Denham Eke
Denham Eke
Director
Denham Eke
董事
Condensed Consolidated Statement of Changes in Equity
for the three-month period ended May 31, 2024
簡明合併股東權益變動表
截至2024年5月31日的三個月時間段。
Share premium |
Retained deficit |
Total |
||
US$ |
US$ |
US$ |
||
Balance at March 1, 2024 (audited) |
30,616,373 |
(14,954,669) |
15,661,704 |
|
Total comprehensive loss for the period |
||||
Loss for the period |
- |
(569,408) |
(569,408) |
|
────── |
─────── |
─────── |
||
Total comprehensive loss for the period |
- |
(569,408) |
(569,408) |
|
────── |
─────── |
────── |
||
Quarter ended May 31, 2024 (unaudited) |
30,616,373 |
(15,524,077) |
15,092,296 |
|
═══════ |
═══════ |
═══════ |
股本溢價 |
赤字 |
總費用 |
||
美元 |
美元 |
美元 |
||
2024年3月1日餘額(經審計) |
30,616,373 |
(14,954,669) |
15,661,704 |
|
當期綜合損失 |
||||
本期虧損 |
- |
(569,408) |
(569,408) |
|
────── |
─────── |
─────── |
||
當期綜合損失 |
- |
(569,408) |
(569,408) |
|
────── |
─────── |
────── |
||
2024年5月31日季度結束(未經審計) |
30,616,373 |
(15,524,077) |
15,092,296 |
|
═══════ |
═══════ |
═══════ |
The accompanying notes are an integral part of these consolidated quarterly financial statements.
附註是這些合併季度財務報表的組成部分。
Condensed Consolidated Statement of Changes in Equity
for the three month-period ended May 31, 2024 (continued)
簡明合併股東權益變動表
2024年5月31日結束的三個月期間(續)
Share premium |
Retained deficit |
Total |
||
US$ |
US$ |
US$ |
||
Balance at March 1, 2023 (audited) |
30,616,373 |
(13,631,433) |
16,984,940 |
|
Total comprehensive loss for the period |
||||
Loss for the period |
- |
(1,084,192) |
(1,084,192) |
|
────── |
─────── |
─────── |
||
Total comprehensive loss for the period |
- |
(1,084,192) |
(1,084,192) |
|
Transactions with owners of the Company |
||||
Equity settled share-based payments (note 10) |
- |
180,622 |
180,622 |
|
────── |
─────── |
────── |
||
Total transactions with owners of the Company |
- |
180,622 |
180,622 |
|
────── |
─────── |
────── |
||
Quarter ended May 31, 2023 (unaudited) |
30,616,373 |
(14,535,003) |
16,081,370 |
|
═══════ |
═══════ |
═══════ |
股本溢價 |
赤字 |
總費用 |
||
美元 |
美元 |
美元 |
||
2023年3月1日結餘(經過審計) |
30,616,373 |
(13,631,433) |
16,984,940 |
|
當期綜合損失 |
||||
本期虧損 |
- |
(1,084,192) |
(1,084,192) |
|
────── |
─────── |
─────── |
||
當期綜合損失 |
- |
(1,084,192) |
(1,084,192) |
|
與公司的所有者進行的交易 |
||||
股權結算的股份支付(注10) |
- |
180,622 |
180,622 |
|
────── |
─────── |
────── |
||
與公司所有者的全部交易 |
- |
180,622 |
180,622 |
|
────── |
─────── |
────── |
||
截至2023年5月31日的季度(未經審計) |
30,616,373 |
(14,535,003) |
16,081,370 |
|
═══════ |
═══════ |
═══════ |
The accompanying notes are an integral part of these consolidated quarterly financial statements.
附註是這些合併季度財務報表的組成部分。
Condensed Consolidated Statement of Cash Flows
for the three-month period ended May 31, 2024
現金流量表簡明合併
截至2024年5月31日的三個月時間段。
Notes |
Three-month period ended May 31, 2024 (unaudited) |
Three-month period ended May 31, 2023 (unaudited) |
|
US$ |
US$ |
||
Cash flows from operating activities |
|||
Loss before income tax |
(569,408) |
(1,084,192) |
|
Adjusted for non-cash and non-operating items: |
|||
Depreciation |
8 |
13,699 |
10,921 |
Unrealised (gain)/loss on investment |
(20,034) |
(13,109) |
|
Interest income |
(7,185) |
(59,102) |
|
Equity settled share based payments expense |
10, 11 |
- |
180,622 |
Warrant fair value re-measurement |
11 |
- |
(146,585) |
─────── |
─────── |
||
(582,928) |
(1,111,445) |
||
Change in trade and other receivables |
38,212 |
47,727 |
|
Change in trade and other payables |
599,237 |
(517,974) |
|
─────── |
─────── |
||
Net cash flows used by operating activities |
54,521 |
(1,581,692) |
|
Cash flows from investing activities |
|||
Amounts paid for deferred mining and exploration costs |
3 |
(1,182,108) |
(948,445) |
Amounts paid for licences and permits |
4 |
(9,823) |
(280,294) |
Equipment purchased |
8 |
- |
(50,000) |
Advances and deposits - cash returned |
- |
53,250 |
|
─────── |
─────── |
||
Net cash flows used by investing activities |
(1,191,931) |
(1,225,489) |
|
Cash flows from financing activities |
|||
Interest income received |
7,185 |
59,102 |
|
Bank deposits not considered cash and cash equivalents (net) |
- |
(3,905,582) |
|
─────── |
─────── |
||
Net cash flows from financing activities |
7,185 |
(3,846,480) |
|
─────── |
─────── |
||
Decrease in cash and cash equivalents |
(1,130,225) |
(6,653,661) |
|
Cash and cash equivalents at beginning of period |
1,664,662 |
7,746,519 |
|
Effect of foreign exchange on cash balances |
- |
- |
|
─────── |
─────── |
||
Cash and cash equivalents at end of period |
534,437 |
1,092,858 |
|
═══════ |
═══════ |
票據 |
2024年5月31日結束的三個月期間 (未經審計) |
2023年5月31日結束的三個月期間 (未經審計) |
|
美元 |
美元 |
||
經營活動現金流 |
|||
稅前虧損 |
(569,408) |
(1,084,192) |
|
調整爲非現金和非經營項目: |
|||
折舊費用 |
8 |
13,699 |
10921 |
投資的未實現收益/損失 |
(20,034) |
(13,109) |
|
利息收入 |
(7,185) |
(59,102) |
|
以股份支付爲基礎的員工薪酬支出 |
10, 11 |
- |
180,622 |
認股權證公允價值再衡量 |
11 |
- |
(146,585) |
─────── |
─────── |
||
(582,928) |
(1,111,445) |
||
交易和其他應收賬款的變化 |
38,212 |
47,727 |
|
交易和其他應付款變化 |
599,237 |
(517,974) |
|
─────── |
─────── |
||
經營活動產生的淨現金流量 |
54,521 |
(1,581,692) |
|
投資活動現金流量 |
|||
在採礦和勘探成本上支付的金額 |
3 |
(1,182,108) |
(948,445) |
支付的許可證和執照費用 |
4 |
(9,823) |
(280,294) |
購置設備 |
8 |
- |
(50,000) |
預付款項及按金-現金回收 |
- |
53,250 |
|
─────── |
─────── |
||
投資活動的淨現金流 |
(1,191,931) |
(1,225,489) |
|
籌資活動現金流量 |
|||
利息收入 |
7,185 |
59,102 |
|
不被視爲現金及現金等價物的銀行存款 (淨額) |
- |
(3,905,582) |
|
─────── |
─────── |
||
來自籌資活動的淨現金流量 |
7,185 |
(3,846,480) |
|
─────── |
─────── |
||
現金及現金等價物減少 |
(1,130,225) |
(6,653,661) |
|
期初現金及現金等價物餘額 |
1,664,662 |
7,746,519 |
|
匯率期貨對現金結餘的影響 |
- |
- |
|
─────── |
─────── |
||
期末現金及現金等價物 |
534,437 |
1,092,858 |
|
═══════ |
═══════ |
The accompanying notes are an integral part of these consolidated quarterly financial statements.
附註是這些合併季度財務報表的組成部分。
1 Reporting Entity and basis of preparation
1 報告實體和編制基礎
Bradda Head Lithium Limited (the "Company") is a company domiciled in the British Virgin Islands. The address of the Company's registered office is Craigmuir Chambers, Road Town, Tortola, British Virgin Islands. The Company and its subsidiaries together are referred to as the "Group".
Bradda Head Lithium Limited(“公司”)是一家註冊辦事處在英屬維京群島的公司。公司註冊辦公地址位於Road Town的Craigmuir Chambers,英屬維京群島Tortola島。該公司及其子公司共同稱爲“集團”(“Group”)。
The Company is a lithium exploration Group focused on developing its projects in the USA.
該公司是一家專注於在美國開發項目的鋰礦勘探集團。
These quarterly financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting and should be read in conjunction with the last annual consolidated financial statements as at and for the year ended February 28, 2023 ("last annual financial statements"). They do not include all of the information required for a complete set of IFRS financial statements. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group's financial position and performance since the last annual financial statements.
這些季度財務報表是根據IAS 34《季度財務報表》編制的,並應與最後一份截至2023年2月28日的年度合併財務報表一起閱讀(“最後一份年度財務報表”)。它們不包括完成一套完整的IFRS財務報表所需的所有信息。但是,選擇性的說明性附註被包括在內,以解釋影響集團財務狀況和業績變化的重大事件及交易自最後一份年度財務報表以來的情況。
The financial information in this report has been prepared in accordance with the Company's accounting policies and in consistency with the last annual financial statements. Full details of the accounting policies adopted by the Company are contained in the financial statements included in the Company's annual report for the year ended February 28, 2024, which is available on the Group's website: , and on SEDARplus (). These unaudited condensed consolidated quarterly financial statements should be read in conjunction with the audited Consolidated Financial Statements for the year ended February 28, 2024.
本報告中的財務信息是按照公司的會計政策,並在與最後一份年度財務報表一致的基礎上準備的。公司採用的會計政策的全部細節包含在2024年2月28日結束的年報的財務報表中,該報告可在本集團的網站上或SEDARplus 的網站上找到。這些未經審計的簡明合併季度財務報表應與截至2024年2月28日的審計合併財務報表一起閱讀。
2 General and administrative
2 總和管理費用
The Group's general and administrative expenses include the following:
集團的總和管理費用包括以下內容:
Three-month period ended May 31, 2024 (unaudited) US$ |
Three-month period ended May 31, 2023 (unaudited) US$ |
|
Auditors' fees |
19,600 |
19,600 |
Directors and management fees and salaries |
114,675 |
137,541 |
Legal and accounting |
12,414 |
83,613 |
Contractor costs |
164,278 |
551,868 |
Professional and marketing costs |
66,456 |
204,203 |
Other administrative costs |
218,199 |
262,016 |
─────── |
─────── |
|
Total |
595,622 |
1,258,841 |
═══════ |
═══════ |
2024年5月31日結束的三個月期間 (未經審計) 美元 |
2023年5月31日結束的三個月期間 (未經審計) 美元 |
|
核數師費用 |
19,600 |
19,600 |
董事和管理費用及薪金 |
114,675 |
137,541 |
法律與會計 |
12,414 |
83,613 |
承包商費用 |
164,278 |
551,868 |
專業和市場費用 |
66,456 |
204,203 |
其他行政開支 |
218,199 |
262,016 |
─────── |
─────── |
|
總費用 |
595,622 |
1,258,841 |
═══════ |
═══════ |
3 Deferred mine exploration costs
3個推遲的礦山探索成本
The schedule below details the exploration costs capitalised to date:
以下時間表詳細列出了迄今爲止已資本化的探索成本:
Total |
|
US$ |
|
Cost and net book value |
|
At February 28, 2023 (audited) |
7,461,851 |
─────── |
|
Capitalised during the year |
3,668,845 |
Disposal under royalty agreement |
(105,273) |
────────── |
|
At February 28, 2024 (audited) |
11,025,423 |
────────── |
|
Capitalised during the period |
1,182,108 |
─────── |
|
At May 31, 2024 (unaudited) |
12,207,531 |
═══════ |
|
Cost and net book value |
|
At May 31, 2024 (unaudited) |
12,207,531 |
At February 28, 2024 (audited) |
11,025,423 |
═══════ |
總費用 |
|
美元 |
|
成本和淨賬面價值 |
|
截至2023年2月28日(經審計) |
7,461,851 |
─────── |
|
本年度資本化 |
3,668,845 |
根據版稅協議處置 |
(105,273) |
────────── |
|
截至2024年2月28日(已審計) |
11,025,423 |
────────── |
|
本期資本化 |
1,182,108 |
─────── |
|
截至2024年5月31日(未經審計) |
12,207,531 |
═══════ |
|
成本和淨賬面價值 |
|
截至2024年5月31日(未經審計) |
12,207,531 |
截至2024年2月28日(已審計) |
11,025,423 |
═══════ |
The recoverability of the carrying amounts of exploration and evaluation assets is dependent on the successful development and commercial exploitation or sale of the respective area of interest, as well as maintaining the assets in good standing. The Group assessed the DMEC relating to areas for which licenses and permits are held, for impairment as at May 31, 2023. The Board concluded that no facts and circumstances have been identified which suggest the recoverable amount of these assets would not exceed the carrying amount and, as such, no impairment was recognised during the period.
勘探和評估資產的收回能力取決於相應感興趣地區的成功開發和商業開發或出售以及保持資產的良好狀態。集團於2023年5月31日評估了持有許可證和許可證的區域相關的DMEC。董事會得出結論,未發現任何事實和情況表明這些資產的收回金額不會超過帶價值的金額,因此在該期間未確認減值。
During the year ended February 28, 2024, an impairment charge of US$ Nil was recognised.
在截至2024年2月28日的年度中,減值損失爲零美元。
4 Exploration permits and licences
4項勘探許可證和許可證
The schedule below details the exploration permit and licence costs capitalised to date:
下表詳細說明了迄今爲止合併在一起的勘探許可證和許可證成本:
Total |
|
US$ |
|
Cost and net book value |
|
At February 28, 2023 (audited) |
2,112,415 |
Capitalised during the year |
693,920 |
Disposal under royalty agreement |
(24,600) |
────────── |
|
At February 28, 2024 (audited) |
2,781,735 |
Capitalised during the period |
9,823 |
─────── |
|
At May 31, 2024 (unaudited) |
2,791,558 |
═══════ |
|
Cost and net book value |
|
At May 31, 2024 (unaudited) |
2,791,558 |
At February 28, 2024 (audited) |
2,781,735 |
═══════ |
總費用 |
|
美元 |
|
成本和淨賬面價值 |
|
截至2023年2月28日(經審計) |
2,112,415 |
本年度資本化 |
693,920 |
根據版稅協議處置 |
(24,600) |
────────── |
|
截至2024年2月28日(已審計) |
2,781,735 |
本期資本化 |
9,823 |
─────── |
|
截至2024年5月31日(未經審計) |
2,791,558 |
═══════ |
|
成本和淨賬面價值 |
|
截至2024年5月31日(未經審計) |
2,791,558 |
截至2024年2月28日(已審計) |
2,781,735 |
═══════ |
The Group assessed the carrying amount of the licences and permits held for impairment as at May 31, 2024. The Board concluded that no facts and circumstances have been identified which suggest the recoverable amount of these assets would not exceed the carrying amount and, as such, no impairment was recognised during the period.
集團評估了股本許可證的賬面價值是否存在減值跡象。董事會得出結論,沒有發現任何事實和情況表明這些資產的可收回金額不會超過賬面價值,因此在該期間未確認減值。
During the year ended February 28, 2024, an impairment charge of US$ Nil was recognised.
在截至2024年2月28日的年度中,減值損失爲零美元。
5 Investment in subsidiary undertakings
5 子公司投資
As at May 31, 2024, the Group had the following subsidiaries:
截至2024年5月31日,集團擁有以下子公司:
Name of company |
Place of incorporation |
Ownership interest |
Principal activity |
Bradda Head Limited* |
BVI |
100% |
Holding company of entities below |
Zenolith (USA) LLC |
USA |
100% |
Holds USA lithium licences and permits |
Verde Grande LLC |
USA |
100% |
Holds USA lithium licences and permits |
Gray Wash LLC |
USA |
100% |
Holds USA lithium licences and permits |
San Domingo LLC |
USA |
100% |
Holds USA lithium licences and permits |
公司名稱 |
註冊地 |
持股比例 |
主要業務 |
布拉達海德有限公司* |
英屬維爾京群島 |
100% |
下屬實體的控股公司 |
Zenolith(美國)有限責任公司 |
美國 |
100% |
持有美國鋰礦許可證和許可證。 |
Verde Grande有限責任公司 |
美國 |
100% |
持有美國鋰礦許可證和許可證。 |
Gray Wash有限責任公司 |
美國 |
100% |
持有美國鋰礦許可證和許可證。 |
桑多明哥有限責任公司 |
美國 |
100% |
持有美國鋰礦許可證和許可證。 |
* Held directly by the Company. All other holdings are indirectly held through Bradda Head Limited
*直接由公司持有。所有其他持股通過Bradda Head Limited間接持有。
The condensed consolidated quarterly financial statements include the results of the subsidiaries for the full quarterly period from March 1, 2024 to May 31, 2024, and up to the date that control ceases.
簡明合併季度財務報表包括子公司的結果,時間跨度從2024年3月1日至2024年5月31日,控制權終止的日期。
6 Trade and other receivables and advances and deposits
6.交易和其他應收款項和預付款項
Non-current
非流動負債
May 31, 2024 (unaudited) |
February 28, 2024 (audited) |
|
US$ |
US$ |
|
Advances and deposits |
106,811 |
106,812 |
══════ |
══════ |
2024年5月31日 (未經審計) |
2024年2月28日 (審計過) |
|
美元 |
美元 |
|
預付款項 |
106,811 |
106,812 |
══════ |
══════ |
7 Trade and other payables
7.交易和其他應付款項
May 31, 2024 (unaudited) |
February 28, 2024 (audited) |
|
US$ |
US$ |
|
Trade payables |
805,215 |
161,648 |
Accrued expenses and other payables |
6,030 |
24,711 |
────── |
────── |
|
811,245 |
186,359 |
|
══════ |
══════ |
2024年5月31日 (未經審計) |
2024年2月28日 (審計過) |
|
美元 |
美元 |
|
應付賬款 |
805,215 |
161,648 |
應計費用及其他應付款項 |
與公司某些董事和其他參與者(“參與者”)達成的權益結算交易成本是以授予日期的公允價值爲參考衡量的。公允價值是基於Black-Scholes期權定價模型確定的。 |
24,711 |
────── |
────── |
|
811,245 |
186,359 |
|
══════ |
══════ |
8 Plant and equipment
8個工廠和設備
Motor vehicle |
Other equipment |
Total |
|
Cost |
US$ |
US$ |
US$ |
As at March 1, 2023 (audited) |
114,390 |
- |
114,390 |
Additions during the year |
- |
50,000 |
50,000 |
────── |
────── |
────── |
|
As at February 28, 2024 (audited) |
114,390 |
50,000 |
164,390 |
Additions during the period |
- |
- |
- |
────── |
────── |
────── |
|
As at May 31, 2024 (unaudited) |
114,390 |
50,000 |
164,390 |
══════ |
══════ |
══════ |
汽車 |
其他設備 |
總費用 |
|
成本 |
美元 |
美元 |
美元 |
截至2023年3月1日(經審計) |
114,390 |
- |
114,390 |
本年度增加額 |
- |
50,000 |
50,000 |
────── |
────── |
────── |
|
截至2024年2月28日(已經審計) |
114,390 |
50,000 |
164,390 |
本期內新增設備和設施 |
- |
- |
- |
────── |
────── |
────── |
|
截至2024年5月31日(未經審計) |
114,390 |
50,000 |
164,390 |
══════ |
══════ |
══════ |
8 Plant and equipment (continued)
8個工廠和設備(續)
Motor vehicle |
Other equipment |
Total |
|
Accumulated depreciation |
US$ |
US$ |
US$ |
As at March 1, 2024 (audited) |
(34,788) |
- |
(34,788) |
Depreciation charge for the year |
(38,130) |
(12,500) |
(50,630) |
────── |
────── |
────── |
|
As at February 28, 2024 (audited) |
(72,918) |
(12,500) |
(85,418) |
Depreciation charge for the period |
(9,532) |
(4,167) |
(13,699) |
────── |
────── |
────── |
|
As at May 31, 2024 (unaudited) |
(82,450) |
(16,667) |
(99,117) |
══════ |
══════ |
══════ |
|
Carrying amount |
|||
As at May 31, 2024 (unaudited) |
31,940 |
33,333 |
65,273 |
As at February 28, 2024 (audited) |
41,472 |
37,500 |
78,972 |
══════ |
══════ |
══════ |
汽車 |
其他設備 |
總費用 |
|
累計折舊 |
美元 |
美元 |
美元 |
截至2024年3月1日(經審計) |
(34,788) |
- |
(34,788) |
年度折舊費用 |
(38,130) |
(12,500) |
(50,630) |
────── |
────── |
────── |
|
截至2024年2月28日(已經審計) |
(72,918) |
(12,500) |
(85,418) |
本期折舊費用 |
(9,532) |
(4,167) |
(13,699) |
────── |
────── |
────── |
|
截至2024年5月31日(未經審計) |
(82,450) |
(16,667) |
(99,117) |
══════ |
══════ |
══════ |
|
賬面餘額 |
|||
截至2024年5月31日(未經審計) |
31,940 |
33,333 |
65,273 |
截至2024年2月28日(已經審計) |
41,472 |
37,500 |
78,972 |
══════ |
══════ |
══════ |
9 Share premium
9 股本溢價
Authorised
授權的
The Company is authorised to issue an unlimited number of nil par value shares of a single class.
公司被授權發行無面值單類股份無上限數量。
Shares |
Share capital |
Share premium |
||
Issued ordinary shares of US$0.00 each |
US$ |
US$ |
||
At February 28, 2023 and February 28, 2024 (audited) |
390,609,439 |
- |
30,616,373 |
|
═══════ |
═══════ |
═══════ |
||
At May 31, 2024 (unaudited) |
390,609,439 |
- |
30,616,373 |
|
═══════ |
═══════ |
═══════ |
股份 |
股本 |
股本溢價 |
||
每股美元0.00已發行普通股 |
美元 |
美元 |
||
截至2023年2月28日和2024年2月28日(已經審計) |
390609439 |
- |
30,616,373 |
|
═══════ |
═══════ |
═══════ |
||
截至2024年5月31日(未經審計) |
390609439 |
- |
30,616,373 |
|
═══════ |
═══════ |
═══════ |
10 Equity settled share based payments
10名享受股份結算的股東報酬
The cost of equity settled transactions with certain Directors of the Company and other participants ("Participants") is measured by reference to the fair value at the date on which they are granted. The fair value is determined based on the Black-Scholes option pricing model.
═══════
Options and warrants
The total number of share options and warrants in issue as at the period end is set out below.
期權和認股權
期末已發行的認股期權和認股權總數量如下
Recipient |
Grant Date |
Term in years |
Exercise Price |
Number at March 1, 2024 (audited) |
Number Issued |
Number Lapsed/ cancelled/expired |
Number Exercised |
31 May 2024 (unaudited) |
Fair value |
||
Options |
US$ |
||||||||||
Directors and Participants |
April 2018 |
5 |
US$ 0.15668 |
146,052 |
- |
- |
- |
146,052 |
24,028 |
||
Directors and Participants |
June 2021 |
5 |
US$ 0.048 |
18,000,000 |
- |
- |
- |
18,000,000 |
1,110,556 |
||
Directors and Participants |
September 2021 |
5 |
£0.09 |
3,000,000 |
- |
- |
- |
3,000,000 |
314,962 |
||
Directors and Participants |
April 2022 |
5 |
£0.18 |
8,375,000 |
- |
- |
- |
8,375,000 |
1,089,312 |
||
Directors and Participants |
December 2022 |
5 |
£0.105 |
1,000,000 |
- |
- |
- |
1,000,000 |
273,727 |
||
Directors and Participants |
April 2023 |
5 |
£0.03025 |
4,500,000 |
- |
- |
- |
4,500,000 |
180,622 |
||
Directors and Participants |
February 2024 |
5 |
£0.00867 |
2,850,000 |
- |
- |
- |
2,850,000 |
262,833 |
||
Warrants |
|||||||||||
Supplier warrants |
July 2021 |
5 |
£0.0550 |
1,818,182 |
- |
- |
- |
1,818,182 |
124,482 |
||
Supplier warrants |
July 2021 |
3 |
£0.0825 |
2,254,545 |
- |
(2,254,545) |
- |
- |
- |
||
Shareholder warrants |
December 2021 |
2 |
£0.0885 |
1,185,687 |
- |
(1,185,687) |
- |
- |
- |
||
Supplier warrants |
April 2022 |
2 |
£0.1350 |
3,244,331 |
- |
(3,244,331) |
- |
- |
- |
||
─────── |
─────── |
─────── |
─────── |
─────── |
─────── |
||||||
46,373,797 |
- |
(6,684,563) |
- |
39,689,234 |
3,380,522 |
||||||
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
受益人: |
授予 日期 |
術語 年 |
行權 價格 |
2024年3月1日的數量(經審計) |
發行數量 |
已取消 /到期數 /行權數 |
已行權數 |
2024年5月31日(未經審計) |
公允價值 |
||
Options |
美元 |
||||||||||
董事和參與者 |
2018年4月 |
5 |
0.15668美元 |
146,052 |
- |
- |
- |
146,052 |
24,028 |
||
董事和參與者 |
2021年6月 |
5 |
0.048美元 |
18,000,000 |
- |
- |
- |
18,000,000 |
1,110,556 |
||
董事和參與者 |
2021年9月 |
5 |
0.09英鎊 |
3,000,000 |
- |
- |
- |
3,000,000 |
314,962 |
||
董事和參與者 |
2022年4月 |
5 |
0.18英鎊 |
8,375,000 |
- |
- |
- |
8,375,000 |
1,089,312 |
||
董事和參與者 |
2022年1月1日至2022年3月31日 |
5 |
0.105英鎊 |
1,000,000 |
- |
- |
- |
1,000,000 |
273,727 |
||
董事和參與者 |
2023年4月 |
5 |
0.03025英鎊 |
19,642,386 |
- |
- |
- |
19,642,386 |
180,622 |
||
董事和參與者 |
2024年2月 |
5 |
0.00867英鎊 |
2,850,000 |
- |
- |
- |
2,850,000 |
262,833 |
||
權證 |
|||||||||||
供應商認股權 |
2021年7月 |
5 |
0.0550英鎊 |
1,818,182 |
- |
- |
- |
1,818,182 |
124,482 |
||
供應商認股權 |
2021年7月 |
3 |
£0.0825 |
2,254,545 |
- |
(2,254,545) |
- |
- |
- |
||
股東認股權 |
財政年度截至於2021年12月 |
2 |
£0.0885 |
1,185,687 |
- |
(1,185,687) |
- |
- |
- |
||
供應商認股權 |
2022年4月 |
2 |
£0.1350 |
3,244,331 |
- |
(3,244,331) |
- |
- |
- |
||
─────── |
─────── |
─────── |
─────── |
─────── |
─────── |
||||||
46,373,797 |
- |
(6,684,563) |
- |
39,689,234 |
3,380,522 |
||||||
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
10 Equity settled share based payments (continued)
10股份結算的股票支付(續)
The amount expensed in the income statement has been calculated by reference to the fair value at the grant date of the equity instrument and the estimated number of equity instruments to vest after the vesting period.
在授予股票工具的公允價值和預計歸屬於內部人員的股票數量在歸屬期後的參考下,計算所需在損益表中支出的金額。
Three-month period ended May 31, 2024 (unaudited) US$ |
Three-month period ended May 31, 2023 (unaudited) US$ |
|
Share based payments charge |
- |
180,622 |
═══════ |
═══════ |
2024年5月31日結束的三個月期間 (未經審計) 美元 |
2023年5月31日結束的三個月期間 (未經審計) 美元 |
|
股票支付費用 |
- |
180,622 |
在截至2024年5月31日的三個月內,董事和高管人員通過Manx Financial Group(“MFG”)的全資子公司Edgewater與第三方訂立了獨立保險合同。James Mellon和Denham Eke是公司和MFG的董事。 |
═══════ |
During the period ended May 31, 2024, no options were granted.
2024年5月31日結束的期間內未授予任何期權。
During the period ended May 31, 2024, total unexercised supplier warrants of 6,684,563 expired.
截至2024年5月31日,共有6,684,563份未行使供應商期權到期。
11 Warrants
11份期權
As part of the fundraise completed during April 2022, all participating shareholders received a warrant on 1:1 basis for shares acquired. As a result, 73,195,560 warrants have been issued. All un-exercised warrants expire after a period of 2 years from grant date. During April 2024, all unexercised warrants issued in April 2022 expired.
作爲2022年4月完成的資金籌集的一部分,所有參與股東按1:1的比例獲得了一份認購權。因此,發行了73,195,560份認購權。所有未行使的認購權在授予日起2年後到期。在2024年4月,所有在2022年4月發行的未行使的認購權到期。
12 Basic and diluted loss per share
12基本和攤薄每股虧損
The calculation of the basic loss per share is based on the earnings attributable to ordinary shareholders divided by the weighted average number of shares in issue during the year
基本每股虧損的計算基於歸屬於普通股股東的收益除以發行股份的加權平均數
The calculation of diluted earnings per share is based on the basic earnings per share, adjusted to allow for the issue of shares, on the assumed conversion of all dilutive share options.
攤薄每股收益的計算基於基本每股收益進行調整,以考慮發行股份,對所有可稀釋股票期權進行假定換股。
An adjustment for the dilutive effect of share options in the current year has not been reflected in the calculation of the diluted loss per share, as the effect would have been anti-dilutive, due the Company recognising a loss for the year.
由於公司認定本年度虧損產生反稀釋效果,所以在計算攤薄每股虧損時未反映本年度可稀釋股票期權的稀釋效應。
May 31, 2024 (unaudited) US$ |
May 31, 2023 (unaudited) US$ |
|||
---|---|---|---|---|
Loss for the period |
(569,408) |
(1,084,192) |
||
No. |
No. |
|||
Weighted average number of ordinary shares in issue |
390,609,439 |
342,690,043 |
||
Dilutive element of share options if exercised (note 10) |
37,871,052 |
37,831,304 |
||
Diluted number of ordinary shares |
428,480,491 |
428,440,743 |
||
Basic loss per share (cents) |
(0.146) |
(0.278) |
||
Diluted loss per share (cents) |
(0.146) |
(0.278) |
2024年5月31日 (未經審計) 美元 |
2023年5月31日 (未經審計) 美元 |
|||
---|---|---|---|---|
本期虧損 |
(569,408) |
(1,084,192) |
||
編號。 |
編號。 |
|||
發行普通股股份的加權平均數 |
390609439 |
342,690,043 |
||
如果行權,股票期權的稀釋元素(注10) |
37871052 |
37,831,304 |
||
攤薄後的普通股股份數 |
428,480,491 |
428,440,743 |
||
基本每股虧損(分) |
(0.146) |
(0.278) |
||
攤薄每股虧損(分) |
(0.146) |
(0.278) |
For the period ended May 31, 2024, the earnings applied are the same for both basic and diluted earnings calculations per share as there are no dilutive effects to be applied.
截至2024年5月31日,基本和攤薄每股收益的計算所應用的收益相同,因爲沒有需要應用的股票期權稀釋效應。
13 Related party transactions and balances
13關聯方交易和餘額
Edgewater Associates Limited ("Edgewater")
Edgewater Associates Limited ("Edgewater")
During the three-month period ended May 31, 2024, Directors' and Officers' insurance was obtained on an arms-length basis through Edgewater, which is a 100% subsidiary of Manx Financial Group ("MFG"). James Mellon and Denham Eke are Directors of both the Company and MFG.
集團有義務在採礦權中進行勘探,並在接下來的12個月內支出最低金額,約爲434,704美元。這包括許可證續訂的年度費用。這些義務可能會不時變動,並預計將在公司的勘探和開發活動正常進行中完成。
During the period, the premium payable on the policy was US$ Nil (year ended February 28, 2024: US$ 43,061). A total of US$ 794 was prepaid as at the period end (February 28, 2024: US$ 11,560).
該期間,該保單的保費應付爲零美元(2024年2月28日結束的一年:43,061美元)。期末已預付794美元(2024年2月28日結束的一年:11,560美元)。
14 Commitments and contingent liabilities
14承諾和可能承擔的債務
The Group has certain obligations to expend minimum amounts on exploration works on mining tenements in order to retain an interest in them, equating to approximately US$ 434,704 during the next 12 months. This includes annual fees in respect of licence renewals. These obligations may be varied from time to time, subject to approval and are expected to be filled in the normal course of exploration and development activities of the Company.
爲了保留權益,該集團有義務在採礦租賃地上進行探礦工作,並在未來12個月內支出大約434,704美元,包括許可證更新的年度費用。這些義務可能會不時變化,需獲得批准,預計將在公司的常規勘探和開發活動中履行。
15 Events after the reporting date
報告日期後的15個事件
On 1 July 2024, the Company announced a new Mineral Resource Estimate ("MRE") at the Company's 100% owned Basin Project in Arizona, USA. The new MRE consists of 99kt of of lithium carbonate equivalent ("LCE") at an average grade of 929 ppm lithium in Measured classification, 560kt of LCE at 860ppm Li in the Indicated classification; and 2,175kt of LCE at 808ppm Li in the Inferred classification following the completion of drilling, reception and analysis of geochemical results, and new modeling of the Basin project. As per the Gross Overriding Royalty Agreement ("Royalty Agreement") with the Lithium Royalty Company ("LRC"), the new contained LCE Tonnage surpassed the contracted threshold of 2.5Mt and has enabled the Company to trigger the payment of US$3.0 million from LRC to Bradda Head, with funds being received on 8 July 2024.
2024年7月1日,公司在美國亞利桑那州的百盛項目中宣佈了一項新的礦物資源估計("MRE")。新的MRE包括以測量分類下平均品位929ppm鋰的99噸碳酸鋰等價物("LCE"),以及以指示分類下860ppm Li的560kt LCE;跟完成鑽探、接收和分析地球化學結果以及對盆地項目的新建模後,以暗示分類下平均品位爲808ppm Li的2,175kt LCE。根據與鋰版稅公司("LRC")簽訂的總體優先知識產權協議("Royalty Agreement"),新的含鋰碳酸鹽噸位超過了2.5Mt的合同門檻,並使公司觸發讓LRC向Bradda Head支付300萬美元的款項,資金於2024年7月8日收到。
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SOURCE: Bradda Head Lithium Limited
資料來源:Bradda Head Lithium Limited