Income Statement Star Diamond Corporation OTC Markets

Stocks

SHGDF

CA85511Y1088

Non-Gold Precious Metals & Minerals

Market Closed - OTC Markets 17:33:52 18/09/2026 +03			5-day change	1st Jan Change
0.0186 ^USD	+53.72%		+4.49%	-28.46%

09-15	Star Diamond Corporation Announces Chief Executive Officer Changes	CI
09-14	Star Diamond Appoints Jean-Raymond Boulle as Chief Executive Officer	MT

b649.41d4j_VIv-KSTuGIAZ-vEzUtMVVNZwo9fyzLWfHDcj8.hhMb_Ywf4KbEd7TMUfHkeE15YQcEDFJPN0qKMJawEUm8ABG3rHrprKsHrA

Published financial data: STAR DIAMOND CORPORATION

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Selling General & Admin Expenses, Total	5.04M	2.22M	2.13M	2.2M	1.63M
Exploration / Drilling Costs, Total	2.97M	757K	746K	2.55M	2.06M
Impairment of Oil, Gas & Mineral Properties - (IS)	-	66.34M	-	950K	-
Other Operating Expenses	4K	4K	-	190K	169K
Other Operating Expenses, Total	8.01M	69.33M	2.88M	5.89M	3.87M
Operating Income	-8.01M	-69.33M	-2.88M	-5.89M	-3.87M
Interest Expense, Total	-8K	-4K	-	-	-27K
Interest And Investment Income	39K	42K	43K	37K	-
Net Interest Expenses	31K	38K	43K	37K	-27K
Other Non Operating Income (Expenses)	-	-	-15K	-16K	-46K
EBT, Excl. Unusual Items	-7.98M	-69.29M	-2.85M	-5.87M	-3.94M
Gain (Loss) On Sale Of Investments	291K	-436K	29K	-145K	-
Gain (Loss) On Sale Of Assets	-	-	-	-	43K
Asset Writedown	-	-	-	-	78K
Other Unusual Items	-	940K	-	-	-
EBT, Incl. Unusual Items	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Earnings From Continuing Operations	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Net Income to Company	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Net Income - (IS)	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Net Income to Common Incl Extra Items	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Net Income to Common Excl. Extra Items	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Per Share Items
Net EPS - Basic	-0.02	-0.15	-0.01	-0.01	-0.01
Basic EPS - Continuing Operations	-0.02	-0.15	-0.01	-0.01	-0.01
Basic Weighted Average Shares Outstanding	452M	469M	476M	581M	680M
Net EPS - Diluted	-0.02	-0.15	-0.01	-0.01	-0.01
Diluted EPS - Continuing Operations	-0.02	-0.15	-0.01	-0.01	-0.01
Diluted Weighted Average Shares Outstanding	452M	469M	476M	581M	680M
Normalized Basic EPS	-0.01	-0.09	-0	-0.01	-0
Normalized Diluted EPS	-0.01	-0.09	-0	-0.01	-0
Supplemental Items
EBITDA	-	-3.15M	-2.79M	-4.06M	-2.74M
EBITA	-8.15M	-69.6M	-2.88M	-5.7M	-3.7M
EBIT	-8.01M	-69.33M	-2.88M	-5.89M	-3.87M
Normalized Net Income	-4.99M	-43.31M	-1.78M	-3.67M	-2.46M
Interest on Long-Term Debt	8K	4K	15K	-	27K
Supplemental Operating Expense Items
Marketing Expenses	54K	41K	174K	367K	180K
Selling and Marketing Expenses	54K	41K	174K	367K	180K
General and Administrative Expenses	4.98M	2.18M	1.96M	1.84M	1.45M
Exploration/Drilling Costs	2.94M	751K	713K	2.5M	1.96M
Stock-Based Compensation - Exploration Costs / Drilling Costs, Total	30K	6K	33K	46K	104K
Stock-Based Comp., G&A Exp. (Total)	536K	158K	320K	193K	236K
Total Stock-Based Compensation	566K	164K	353K	239K	340K

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Assets
Cash And Equivalents	1.26M	2.61M	553K	164K	724K
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	1.26M	2.61M	553K	164K	724K
Other Receivables	149K	18K	17K	26K	25K
Total Receivables	149K	18K	17K	26K	25K
Prepaid Expenses	80K	50K	36K	30K	351K
Total Current Assets	1.49M	2.68M	606K	220K	1.1M
Gross Property Plant And Equipment	67.5M	1.15M	1.37M	15.59M	11.1M
Accumulated Depreciation	-916K	-1M	-1.09M	-1.67M	-2.63M
Net Property Plant And Equipment	66.58M	146K	284K	13.91M	8.48M
Long-term Investments	668K	232K	261K	114K	-
Other Intangibles, Total	7K	14K	10K	141K	99K
Finance Division Other Long-Term Assets, Total	-	-	-	-	3.68M
Other Long-Term Assets, Total	622K	-	-	-	-
Total Assets	69.37M	3.07M	1.16M	14.39M	13.35M
Liabilities
Accounts Payable, Total	2.84M	678K	787K	969K	256K
Accrued Expenses, Total	-	-	-	-	199K
Current Portion of Leases	79K	39K	72K	79K	56K
Other Current Liabilities	169K	-	-	189K	131K
Total Current Liabilities	3.09M	717K	859K	1.24M	642K
Long-Term Leases	38K	-	121K	43K	-
Unearned Revenue Non Current	-	-	-	-	-
Other Non Current Liabilities	1.04M	-	-	7.9M	7.32M
Total Liabilities	4.16M	717K	980K	9.18M	7.96M
Common Stock, Total	850M	855M	856M	866M	869M
Additional Paid In Capital	34.9M	34.62M	35.31M	35.5M	37.23M
Retained Earnings	-821M	-890M	-893M	-899M	-902M
Comprehensive Income and Other	1.29M	2.54M	1.6M	2.28M	1.7M
Total Common Equity	65.21M	2.35M	181K	5.21M	5.4M
Total Equity	65.21M	2.35M	181K	5.21M	5.4M
Total Liabilities And Equity	69.37M	3.07M	1.16M	14.39M	13.35M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	455M	476M	491M	618M	774M
ECS Total Common Shares Outstanding	453M	476M	483M	618M	774M
Book Value / Share	0.14	0	0	0.01	0.01
Tangible Book Value	65.21M	2.34M	171K	5.06M	5.3M
Tangible Book Value Per Share	0.14	0	0	0.01	0.01
Total Debt	117K	39K	193K	122K	56K
Net Debt	-1.15M	-2.57M	-360K	-42K	-668K
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	721K	721K	946K	-	-
Machinery, Total	434K	429K	428K	5.18M	1.51M
Full Time Employees	5	5	5	6	4

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Net Income	-7.69M	-68.79M	-2.82M	-6.02M	-3.82M
Depreciation & Amortization - CF	96K	98K	91K	688K	962K
Amortization of Goodwill and Intangible Assets - (CF)	-142K	-265K	-	190K	169K
Impairment of Oil, Gas & Mineral Properties - (CF)	-	66.34M	-	950K	-
Depreciation & Amortization, Total	-46K	66.18M	91K	1.83M	1.13M
Amortization of Deferred Charges, Total - (CF)	-	-	-	21K	42K
(Gain) Loss From Sale Of Asset	1K	-	-	-3K	-43K
(Gain) Loss on Sale of Investments - (CF)	-291K	436K	-29K	145K	-
Stock-Based Compensation (CF)	566K	164K	353K	239K	270K
Other Operating Activities, Total	8K	-936K	15K	16K	-5K
Change In Accounts Receivable	-7K	131K	1K	-9K	1K
Change In Accounts Payable	2.15M	-2.16M	109K	182K	-444K
Change in Other Net Operating Assets	-44K	30K	14K	6K	-321K
Cash from Operations	-5.36M	-4.95M	-2.27M	-3.59M	-3.19M
Capital Expenditure	-5K	-12K	-	-10K	-
Sale of Property, Plant, and Equipment	-	-	-	6K	64K
Cash Acquisitions	-	-	-	2.57M	-
Investment in Marketable and Equity Securities, Total	-	-	-	2K	114K
Other Investing Activities, Total	-	622K	-	-	-
Cash from Investing	-5K	610K	-	2.57M	178K
Long-Term Debt Issued, Total	-	-	-	-	1.33M
Total Debt Issued	-	-	-	-	1.33M
Long-Term Debt Repaid, Total	-83K	-82K	-86K	-87K	-114K
Total Debt Repaid	-83K	-82K	-86K	-87K	-114K
Issuance of Common Stock	1.94M	5.76M	298K	720K	2.35M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	1.85M	5.68M	212K	633K	3.57M
Net Change in Cash	-3.51M	1.34M	-2.06M	-389K	560K
Supplemental Items
Levered Free Cash Flow	-2.42M	20.83M	-1.23M	-1.24M	-1.81M
Unlevered Free Cash Flow	-2.42M	20.83M	-1.23M	-1.24M	-1.8M
Change In Net Working Capital	-2.07M	2.17M	-124K	-368K	892K
Net Debt Issued / Repaid	-83K	-82K	-86K	-87K	1.22M

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Profitability
Return on Assets	-7.05	-119.63	-85.09	-47.38	-17.42
Return on Total Capital	-7.37	-127.97	-130.15	-129.19	-44.84
Return On Equity %	-11.34	-203.62	-222.81	-223.39	-72.05
Return on Common Equity	-11.34	-203.62	-222.81	-223.39	-72.05
Short Term Liquidity
Current Ratio	0.48	3.74	0.71	0.18	1.71
Quick Ratio	0.46	3.67	0.66	0.15	1.17
Operating Cash Flow to Current Liabilities	-1.74	-6.9	-2.64	-2.9	-4.97
Long Term Solvency
Total Debt/Equity	0.18	1.66	106.63	2.34	1.04
Total Debt / Total Capital	0.18	1.63	51.6	2.29	1.03
LT Debt/Equity	0.06	-	66.85	0.83	-
Long-Term Debt / Total Capital	0.06	-	32.35	0.81	-
Total Liabilities / Total Assets	6	23.36	84.41	63.81	59.6
EBIT / Interest Expense	-1K	-17.33K	-	-	-143.22
EBITDA / Interest Expense	-	-788.25	-	-	-101.33
(EBITDA - Capex) / Interest Expense	-	-791.25	-	-	-101.33
Total Debt / EBITDA	-	-0.01	-0.07	-0.03	-0.02
Net Debt / EBITDA	-	0.82	0.13	0.01	0.24
Total Debt / (EBITDA - Capex)	-	-0.01	-0.07	-0.03	-0.02
Net Debt / (EBITDA - Capex)	-	0.81	0.13	0.01	0.24
Growth Over Prior Year
EBITDA, 1 Yr. Growth %	-	-	-11.54	45.54	-32.69
EBITA, 1 Yr. Growth %	27.99	753.61	-95.86	98.02	-35.16
EBIT, 1 Yr. Growth %	30.51	765.44	-95.85	104.62	-34.38
Earnings From Cont. Operations, 1 Yr. Growth %	25.45	794.63	-95.9	113.14	-36.53
Net Income, 1 Yr. Growth %	25.45	794.63	-95.9	113.14	-36.53
Normalized Net Income, 1 Yr. Growth %	31.6	768.32	-95.88	105.89	-32.9
Diluted EPS Before Extra, 1 Yr. Growth %	19.49	761.65	-95.96	74.73	-45.77
Net Property, Plant and Equip., 1 Yr. Growth %	-0.14	-99.78	94.52	4.8K	-16.95
Total Assets, 1 Yr. Growth %	-4.49	-95.57	-62.18	1.14K	-7.18
Tangible Book Value, 1 Yr. Growth %	-7.37	-96.41	-92.69	2.86K	4.56
Common Equity, 1 Yr. Growth %	-7.37	-96.39	-92.31	2.78K	3.63
Cash From Operations, 1 Yr. Growth %	11.86	-7.64	-54.13	58.31	-11.25
Capital Expenditures, 1 Yr. Growth %	-	140	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-0.5	-958.86	-105.91	0.42	46.53
Unlevered Free Cash Flow, 1 Yr. Growth %	-0.43	-960.74	-105.91	0.42	45.17
Compound Annual Growth Rate Over Two Years
EBITDA, 2 Yr. CAGR %	-	-27.7	-	13.55	-1.03
EBITA, 2 Yr. CAGR %	39.93	230.54	-40.57	-71.37	13.31
EBIT, 2 Yr. CAGR %	38.24	236.08	-40.04	-70.85	15.88
Earnings From Cont. Operations, 2 Yr. CAGR %	36.66	235.01	-39.41	-70.42	16.31
Net Income, 2 Yr. CAGR %	36.66	235.01	-39.41	-70.42	16.31
Normalized Net Income, 2 Yr. CAGR %	39.22	238.04	-40.22	-70.89	17.54
Diluted EPS Before Extra, 2 Yr. CAGR %	29.01	220.88	-40.98	-73.42	-2.66
Net Property, Plant and Equip., 2 Yr. CAGR %	-0.19	-95.32	-93.47	876.15	446.4
Total Assets, 2 Yr. CAGR %	-4.29	-79.44	-87.06	116.48	239.15
Tangible Book Value, 2 Yr. CAGR %	-6.01	-81.77	-94.88	47.15	456.51
Common Equity, 2 Yr. CAGR %	-6.01	-81.72	-94.73	48.74	445.95
Cash From Operations, 2 Yr. CAGR %	41.9	1.65	-34.91	-14.79	18.53
Capital Expenditures, 2 Yr. CAGR %	58.11	-	-	-8.71	-
Levered Free Cash Flow, 2 Yr. CAGR %	42.31	192.33	-28.72	-75.63	21.3
Unlevered Free Cash Flow, 2 Yr. CAGR %	42.72	192.76	-28.65	-75.63	20.73
Compound Annual Growth Rate Over Three Years
EBITDA, 3 Yr. CAGR %	-	-8.05	-22.67	-	-4.62
EBITA, 3 Yr. CAGR %	19.2	155.68	-23.25	-11.23	-62.4
EBIT, 3 Yr. CAGR %	18.4	154.78	-22.29	-9.73	-61.79
Earnings From Cont. Operations, 3 Yr. CAGR %	18.84	155.65	-22.77	-7.85	-61.85
Net Income, 3 Yr. CAGR %	18.84	155.65	-22.77	-7.85	-61.85
Normalized Net Income, 3 Yr. CAGR %	21.36	156.27	-22.23	-9.72	-61.55
Diluted EPS Before Extra, 3 Yr. CAGR %	12.44	142.96	-25.34	-15.26	-66.29
Net Property, Plant and Equip., 3 Yr. CAGR %	-0.03	-87.03	-83.79	-40.66	287.26
Total Assets, 3 Yr. CAGR %	-0.48	-65.65	-74.81	-40.81	63.24
Tangible Book Value, 3 Yr. CAGR %	-1.76	-68.36	-86.56	-57.33	31.31
Common Equity, 3 Yr. CAGR %	-1.76	-68.29	-86.3	-56.94	31.86
Cash From Operations, 3 Yr. CAGR %	21.3	22.98	-22.04	-12.47	-13.62
Capital Expenditures, 3 Yr. CAGR %	-64.09	81.71	-	25.99	-
Levered Free Cash Flow, 3 Yr. CAGR %	19.55	159.1	-20.34	-20.09	-55.68
Unlevered Free Cash Flow, 3 Yr. CAGR %	19.47	159.79	-20.26	-20.04	-55.82
Compound Annual Growth Rate Over Five Years
EBITDA, 5 Yr. CAGR %	-	-40.02	-9.87	0.04	-14.62
EBITA, 5 Yr. CAGR %	6.78	11.48	-9.76	6.49	-10.31
EBIT, 5 Yr. CAGR %	6.39	11.39	-9.81	7.05	-8.83
Earnings From Cont. Operations, 5 Yr. CAGR %	7.39	11.04	-9.23	7.88	-9.03
Net Income, 5 Yr. CAGR %	7.39	11.04	-9.23	7.88	-9.03
Normalized Net Income, 5 Yr. CAGR %	8.19	11.2	-8.57	7.36	-8.26
Diluted EPS Before Extra, 5 Yr. CAGR %	-3.19	4.08	-13.12	0.26	-16.98
Net Property, Plant and Equip., 5 Yr. CAGR %	178.56	-70.62	-66.43	-26.94	-33.8
Total Assets, 5 Yr. CAGR %	71.52	-46.78	-56	-28.26	-28.73
Tangible Book Value, 5 Yr. CAGR %	78.53	-49.32	-69.86	-41.48	-40.4
Common Equity, 5 Yr. CAGR %	78.3	-49.26	-69.52	-41.16	-40.18
Cash From Operations, 5 Yr. CAGR %	3.45	6.29	-5.44	6.19	-7.81
Capital Expenditures, 5 Yr. CAGR %	-	-52.5	-	37.97	-
Levered Free Cash Flow, 5 Yr. CAGR %	1.12	1.9	-2.79	0.66	-5.75
Unlevered Free Cash Flow, 5 Yr. CAGR %	1.08	1.91	-2.79	0.81	-5.87