Investigator Silver Limited 2025 Annual Report financial statements and reporting basis

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# Investigator Silver Limited 2025 Annual Report financial statements and reporting basis

Source: https://investres.com.au/announcements/7160561?section=financial-statements
Published: 2025-09-21T00:00:00+00:00
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# Investigator Silver Limited 2025 Annual Report financial statements and reporting basis
Source: https://investres.com.au/announcements/7160561?section=financial-statements
Published: 2025-09-21
ACN-130 913 594
Grant Thornton Audit Pty Ltd ACN 130 913 594 a subsidiary or related entity of Grant Thornton Australia Limited ABN 41 127 556 389 ACN 127 556 389.
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firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one
another’s acts or omissions. In the Australian context only, the use of the term ‘Grant Thornton’ may refer to Grant Thornton Australia Limited ABN 41 127
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Legislation.
Investigator Resources Limited
Statement of profit or loss and other comprehensive income
For the year ended 30 June 2025
Consolidated
Note 30 June 2025 30 June 2024
$ $
Other income 5 1,461,856 13,636
Interest income 71,608 161,911
Expenses
Employee benefit expenses 6 (386,880) (773,838)
Administrative expenses 7 (833,627) (701,596)
Exploration and evaluation expenses written off (85,253) (682,857)
Profit/(loss) before income tax expense 227,704 (1,982,744)
Income tax expense 8 - -
Profit/(loss) after income tax expense for the year attributable to the owners of
Investigator Resources Limited 227,704 (1,982,744)
Other comprehensive loss
Items that will not be reclassified subsequently to profit or loss
Gain/ (Loss) on the revaluation of financial assets at fair value through other
comprehensive income, net of tax - (110,000)
Other comprehensive loss for the year, net of tax - (110,000)
Total comprehensive income/(loss) for the year attributable to the owners of
Investigator Resources Limited 227,704 (2,092,744)
Cents Cents
Basic earnings per share/(loss) per share 32 0.01 (0.13)
Diluted earnings/(loss) per share 32 0.01 (0.13)
The above statement of profit or loss and other comprehensive income should be read in conjunction with the
accompanying notes
29
Investigator Resources Limited
Statement of financial position
As at 30 June 2025
Consolidated
Note 30 June 2025 30 June 2024
$ $
Assets
Current assets
Cash and cash equivalents 9 5,066,330 4,529,044
Trade and other receivables 24,967 41,042
Inventories 6,185 15,095
Prepayments 55,739 64,600
Total current assets 5,153,221 4,649,781
Non-current assets
Property, plant and equipment 62,760 97,428
Right-of-use assets 10 163,080 114,476
Exploration and evaluation 11 33,999,321 30,556,158
Other assets 12 151,975 151,975
Total non-current assets 34,377,136 30,920,037
Total assets 39,530,357 35,569,818
Liabilities
Current liabilities
Trade and other payables 13 398,803 955,242
Lease liabilities 14 83,063 79,742
Provisions 15 162,798 474,549
Joint operation contribution received in advance - 10
Total current liabilities 644,664 1,509,543
Non-current liabilities
Lease liabilities 16 82,934 40,272
Provisions 15 8,075 52,908
Total non-current liabilities 91,009 93,180
Total liabilities 735,673 1,602,723
Net assets 38,794,684 33,967,095
Equity
Issued capital 17 83,644,281 79,746,022
Reserves 18 1,364,262 1,392,856
Accumulated losses (46,213,859) (47,171,783)
Total equity 38,794,684 33,967,095
The above statement of financial position should be read in conjunction with the accompanying notes
30
Investigator Resources Limited
Statement of changes in equity
For the year ended 30 June 2025
Financial
Issued Share option asset Accumulated
capital Reserves Reserve losses Total equity
Consolidated $ $ $ $ $
Balance at 1 July 2023 74,734,443 1,054,234 (22,500) (45,056,539) 30,709,638
Loss after income tax expense for the year - - - (1,982,744) (1,982,744)
Other comprehensive loss for the year, net of
tax - - (110,000) - (110,000)
Total comprehensive loss for the year - - (110,000) (1,982,744) (2,092,744)
Shares issued 5,721,667 - - - 5,721,667
Share issue cost (710,088) 252,564 - - (457,524)
Reclassification on disposal of financial asset at
FVTOCI - - 132,500 (132,500) -
Share based expense - 86,058 - - 86,058
Balance at 30 June 2024 79,746,022 1,392,856 - (47,171,783) 33,967,095
Financial
Issued Share option asset Accumulated
capital Reserves Reserve losses Total equity
Consolidated $ $ $ $ $
Balance at 1 July 2024 79,746,022 1,392,856 - (47,171,783) 33,967,095
Profit after income tax expense for the year - - - 227,704 227,704
Other comprehensive income for the year, net
of tax - - - - -
Total comprehensive income for the year - - - 227,704 227,704
Shares issued 4,560,000 - - - 4,560,000
Share issue cost (661,741) 286,667 - - (375,074)
Issue of listed options - 381,395 - - 381,395
Expiry of options - (730,220) - 730,220 -
Share based expense - 33,564 - - 33,564
Balance at 30 June 2025 83,644,281 1,364,262 - (46,213,859) 38,794,684
The above statement of changes in equity should be read in conjunction with the accompanying notes
31
Investigator Resources Limited
Statement of cash flows
For the year ended 30 June 2025
Consolidated
Note 30 June 2025 30 June 2024
$ $
Cash flows from operating activities
Payments to suppliers and employees (1,633,511) (1,331,176)
Interest received 92,434 162,981
Net cash used in operating activities 31 (1,541,077) (1,168,195)
Cash flows from investing activities
Exploration expenditure (3,757,392) (4,147,297)
Payments for property, plant and equipment - (52,337)
Proceeds from sale of tenements 1,525,000 -
Proceeds from disposal of investments - 99,000
Proceeds from disposal of property, plant and equipment - 13,636
Net cash used in investing activities (2,232,392) (4,086,998)
Cash flows from financing activities
Proceeds from issue of shares 17 4,300,000 5,721,667
Proceeds from issue of listed options 381,395 -
Cost of raising capital (370,640) (434,510)
Net cash from financing activities 4,310,755 5,287,157
Net increase in cash and cash equivalents 537,286 31,964
Cash and cash equivalents at the beginning of the financial year 4,529,044 4,497,080
Cash and cash equivalents at the end of the financial year 9 5,066,330 4,529,044
The above statement of cash flows should be read in conjunction with the accompanying notes
32
Investigator Resources Limited
Notes to the financial statements
30 June 2025
Note 1. General information
The financial statements cover Investigator Resources Limited as a Consolidated Entity consisting of Investigator Resources
Limited and the entities it controlled at the end of, or during, the year. The financial statements are presented in Australian
dollars, which is Investigator Resources Limited's functional and presentation currency.
Investigator Resources Limited is a listed public Company limited by shares, incorporated and domiciled in Australia. Its
registered office and principal place of business are:
Registered office Principal place of business
47 King Street, Norwood SA 5067 47 King Street, Norwood SA 5067
A description of the nature of the Consolidated Entity's operations and its principal activities are included in the Directors'
report, which is not part of the financial statements.
The financial statements were authorised for issue, in accordance with a resolution of Directors, on 22 September 2025. The
Directors have the power to amend and reissue the financial statements.
Note 2. Material accounting policy information
The accounting policies that are material to the Consolidated Entity are set out either in the respective notes or below. The
accounting policies adopted are consistent with those of the previous financial year, unless otherwise stated.
New or amended Accounting Standards and Interpretations adopted
The Consolidated Entity has adopted all of the new or amended Accounting Standards and Interpretations issued by the
Australian Accounting Standards Board (AASB) that are mandatory for the current reporting period.
Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.
Basis of preparation
These general purpose financial statements have been prepared in accordance with Australian Accounting Standards and
Interpretations issued by the Australian Accounting Standards Board (AASB) and the Corporations Act 2001, as appropriate
for for-profit oriented entities. These financial statements also comply with International Financial Reporting Standards as
issued by the International Accounting Standards Board (IASB).
Historical cost convention
The financial statements have been prepared under the historical cost convention, except for, where applicable, the
revaluation of financial assets at fair value through other comprehensive income.
Critical accounting estimates
The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires
management to exercise its judgement in the process of applying the Consolidated Entity's accounting policies. The areas
involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial
statements, are disclosed in Note 3.