Cash flow Lipari Mining Ltd.

Equities

LML

CA53630K1021

Non-Gold Precious Metals & Minerals

End-of-day quote NEO Exchange Other stock markets			5-day change	1st Jan Change
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03/04	Lipari Mining Ltd. Announces Board Appointment	CI
16/03	Lipari Mining Ltd. Announces Board Changes	CI

1e119f260c862f034.sFfthYcdezi8TltAN4NT3gyMQpm3SsfoCJG4w86tUrU.gmek3d0wN1D1DR4KVrYVv1_5Bv_5D7eqQ_bOgazYIuLIetXxzHI4SdsYOA

Published financial data: LIPARI MINING LTD.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2022	2023	2024
Revenues	-	2.34Cr	59.2L
Total Revenues	-	2.34Cr	59.2L
Cost of Goods Sold, Total	-	2.57Cr	55.15L
Gross Profit	-	-23.2L	4L
Selling General & Admin Expenses, Total	8L	94.75L	64.94L
Exploration / Drilling Costs, Total	-	-	29.4L
Depreciation & Amortization - (IS)	-	15.04L	10.67L
Amortization of Goodwill and Intangible Assets - (IS)	-	2L	1L
Impairment of Oil, Gas & Mineral Properties - (IS)	-	-	76.31L
Other Operating Expenses	-	3L	-93.64T
Other Operating Expenses, Total	8L	1.15Cr	1.82Cr
Operating Income	-8L	-1.39Cr	-1.78Cr
Interest Expense, Total	-14.49T	-18.25L	-2L
Interest And Investment Income	-	2.54T	7.19T
Net Interest Expenses	-14.49T	-18.23L	-2L
Currency Exchange Gains (Loss)	-7.3T	11.7T	-2L
Other Non Operating Income (Expenses)	-1.54T	-94.25T	-1L
EBT, Excl. Unusual Items	-8L	-1.58Cr	-1.83Cr
Gain (Loss) On Sale Of Assets	-	3L	-
EBT, Incl. Unusual Items	-8L	-1.54Cr	-1.83Cr
Income Tax Expense	-	2L	-
Earnings From Continuing Operations	-8L	-1.56Cr	-1.83Cr
Net Income to Company	-8L	-1.56Cr	-1.83Cr
Minority Interest	-	2.49T	8L
Net Income - (IS)	-8L	-1.56Cr	-1.76Cr
Net Income to Common Incl Extra Items	-8L	-1.56Cr	-1.76Cr
Net Income to Common Excl. Extra Items	-8L	-1.56Cr	-1.76Cr
Per Share Items
Net EPS - Basic	-	-0.69	-0.35
Basic EPS - Continuing Operations	-	-0.69	-0.35
Basic Weighted Average Shares Outstanding	-	2.27Cr	5.02Cr
Net EPS - Diluted	-	-0.69	-0.35
Diluted EPS - Continuing Operations	-	-0.69	-0.35
Diluted Weighted Average Shares Outstanding	-	2.27Cr	5.02Cr
Normalized Basic EPS	-	-0.43	-0.21
Normalized Diluted EPS	-	-0.43	-0.21
Supplemental Items
EBITDA	-	-1.21Cr	-89.36L
EBITA	-8L	-1.39Cr	-1.76Cr
EBIT	-8L	-1.39Cr	-1.78Cr
Effective Tax Rate - (Ratio)	-	-1.07	-
Normalized Net Income	-5L	-98.55L	-1.07Cr
Supplemental Operating Expense Items
General and Administrative Expenses	7L	94.75L	64.94L
Exploration/Drilling Costs	-	-	29.4L

Fiscal Period: December	2022	2023	2024
Assets
Cash And Equivalents	1.99T	7L	2L
Total Cash And Short Term Investments	1.99T	7L	2L
Other Receivables	-	1L	10.24L
Notes Receivable	-	40T	60T
Total Receivables	-	2L	10.84L
Inventory	-	28.52L	72.43L
Prepaid Expenses	-	3L	9L
Other Current Assets, Total	2.82T	2L	2L
Total Current Assets	4.81T	42.58L	97.4L
Gross Property Plant And Equipment	-	6.93Cr	7.63Cr
Accumulated Depreciation	-	-5Cr	-5.33Cr
Net Property Plant And Equipment	-	1.93Cr	2.3Cr
Other Intangibles, Total	-	16.88T	35.11T
Loans Receivable Long-Term	-	5.04T	4.97T
Other Long-Term Assets, Total	-	12.58L	15.16L
Total Assets	4.81T	2.49Cr	3.43Cr
Liabilities
Accounts Payable, Total	2L	11.91L	56.22L
Accrued Expenses, Total	31T	17.65L	10.05L
Short-term Borrowings	-	10.3L	-
Current Portion of Long-Term Debt	-	36.48T	2L
Current Income Taxes Payable	-	1L	-
Unearned Revenue Current, Total	-	14.87L	7L
Other Current Liabilities	-	2L	18.37L
Total Current Liabilities	2L	58.31L	92.73L
Long-Term Debt	5L	1.08Cr	-
Other Non Current Liabilities	-	38.38L	31.75L
Total Liabilities	7L	2.05Cr	1.24Cr
Common Stock, Total	1	5.91Cr	9.74Cr
Additional Paid In Capital	1L	11.89L	7L
Retained Earnings	-8L	-5.36Cr	-7.12Cr
Comprehensive Income and Other	-	-49.53L	-70.04L
Total Common Equity	-7L	16.81L	1.99Cr
Minority Interest	-	27.32L	19.02L
Total Equity	-7L	44.13L	2.19Cr
Total Liabilities And Equity	4.81T	2.49Cr	3.43Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	-	6.05Cr	6.05Cr
ECS Total Common Shares Outstanding	-	3.22Cr	6.05Cr
Book Value / Share	-	0.05	0.33
Tangible Book Value	-7L	16.64L	1.99Cr
Tangible Book Value Per Share	-	0.05	0.33
Total Debt	5L	1.19Cr	2L
Net Debt	5L	1.12Cr	-92.83T
Minority Interest, Total (Incl. Fin. Div)	-	27.32L	19.02L
Account Code - Inventory Valuation	3	6	6
Inventories - Raw Materials, Total	-	19.51L	36.32L
Inventories - Finished Goods, Total	-	9L	45.21L
Land - (BS)	-	2L	1L
Buildings, Total	-	63.47L	56.3L
Machinery, Total	-	2.69Cr	2.4Cr

Fiscal Period: December	2022	2023	2024
Net Income	-8L	-1.56Cr	-1.76Cr
Depreciation & Amortization - CF	-	17.38L	10.67L
Amortization of Goodwill and Intangible Assets - (CF)	-	-	1L
Impairment of Oil, Gas & Mineral Properties - (CF)	-	-	76.31L
Depreciation & Amortization, Total	-	17.38L	88.35L
(Gain) Loss From Sale Of Asset	-	-3L	-29.28T
Other Operating Activities, Total	44.49T	72.23L	-4L
Change In Inventories	-	85.67L	-49.71L
Change In Accounts Payable	2L	-5L	49.09L
Change In Income Taxes	-	32.77T	-9L
Change in Other Net Operating Assets	28.18T	-43.34L	-21.41L
Cash from Operations	-6L	-31.89L	-1.22Cr
Capital Expenditure	-	-7L	-1.48Cr
Sale of Property, Plant, and Equipment	-	4L	40.08T
Cash Acquisitions	-	1L	-
Sale (Purchase) of Intangible assets	-	-22.44T	-76.89T
Other Investing Activities, Total	-	-40T	-20T
Cash from Investing	-	-2L	-1.49Cr
Long-Term Debt Issued, Total	6L	1.91Cr	-
Total Debt Issued	6L	1.91Cr	-
Long-Term Debt Repaid, Total	-	-1.83Cr	-9L
Total Debt Repaid	-	-1.83Cr	-9L
Issuance of Common Stock	-	30.14L	2.78Cr
Other Financing Activities, Total	-	-9L	-2L
Cash from Financing	6L	28.75L	2.67Cr
Foreign Exchange Rate Adjustments	-	-42.93T	-21.28T
Net Change in Cash	1.98T	-6L	-5L
Supplemental Items
Cash Interest Paid	-	9L	2L
Levered Free Cash Flow	-	-21.01L	-1.89Cr
Unlevered Free Cash Flow	-	-10L	-1.88Cr
Change In Net Working Capital	-	-66.54L	15.83L
Net Debt Issued / Repaid	6L	8L	-9L

Fiscal Period: December	2022	2023	2024
Profitability
Return on Assets	-	-35.18	-37.53
Return on Total Capital	-	-56.43	-58.01
Return On Equity %	-	-1.4T	-139.47
Return on Common Equity	-	6.17T	-162.35
Margin Analysis
Gross Profit Margin %	-	-9.9	6.84
SG&A Margin	-	40.44	109.7
EBITDA Margin %	-	-51.77	-150.95
EBITA Margin %	-	-59.19	-297.88
EBIT Margin %	-	-59.19	-300.19
Income From Continuing Operations Margin %	-	-66.6	-309.4
Net Income Margin %	-	-66.59	-296.6
Net Avail. For Common Margin %	-	-66.59	-296.6
Normalized Net Income Margin	-	-42.07	-180.57
Levered Free Cash Flow Margin	-	-8.97	-319.56
Unlevered Free Cash Flow Margin	-	-4.1	-317
Asset Turnover
Asset Turnover	-	0.95	0.2
Fixed Assets Turnover	-	1.78	0.28
Inventory Turnover (Average Inventory)	-	3.1	1.09
Short Term Liquidity
Current Ratio	0.02	0.73	1.05
Quick Ratio	0.01	0.14	0.14
Operating Cash Flow to Current Liabilities	-3.01	-0.55	-1.32
Days Outstanding Inventory (Average Inventory)	-	117.6	334.99
Average Days Payable Outstanding	-	31.68	125.86
Long Term Solvency
Total Debt/Equity	-72.97	269	0.72
Total Debt / Total Capital	-269.91	72.9	0.71
LT Debt/Equity	-72.97	244.83	-
Long-Term Debt / Total Capital	-269.91	66.35	-
Total Liabilities / Total Assets	15.05T	82.27	36.29
EBIT / Interest Expense	-56.13	-7.6	-73.16
EBITDA / Interest Expense	-	-6.65	-36.79
(EBITDA - Capex) / Interest Expense	-	-7.01	-97.86
Total Debt / EBITDA	-	-0.98	-0.02
Net Debt / EBITDA	-	-0.92	0.01
Total Debt / (EBITDA - Capex)	-	-0.93	-0.01
Net Debt / (EBITDA - Capex)	-	-0.87	0
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	3.6	-74.73
Gross Profit, 1 Yr. Growth %	-	-201.24	-117.45
EBITDA, 1 Yr. Growth %	-	294.65	-24.24
EBITA, 1 Yr. Growth %	-	75.03	32.6
EBIT, 1 Yr. Growth %	-	75.03	31.31
Earnings From Cont. Operations, 1 Yr. Growth %	-	102.47	17.38
Net Income, 1 Yr. Growth %	-	102.44	12.54
Normalized Net Income, 1 Yr. Growth %	-	100.3	10.82
Diluted EPS Before Extra, 1 Yr. Growth %	-	29.07	-49.15
Inventory, 1 Yr. Growth %	-	-79.24	153.95
Net Property, Plant and Equip., 1 Yr. Growth %	-	178.72	18.88
Total Assets, 1 Yr. Growth %	-	2.04	37.82
Tangible Book Value, 1 Yr. Growth %	-	-175.56	1.1T
Common Equity, 1 Yr. Growth %	-	-176.87	1.09T
Cash From Operations, 1 Yr. Growth %	-	7.09	284.05
Capital Expenditures, 1 Yr. Growth %	-	67.44	2.14T
Levered Free Cash Flow, 1 Yr. Growth %	-	-	899.7
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	2.4T
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-48.84
Gross Profit, 2 Yr. CAGR %	-	-	-57.97
EBITDA, 2 Yr. CAGR %	-	-	70.52
EBITA, 2 Yr. CAGR %	-	-	49.19
EBIT, 2 Yr. CAGR %	-	-	49.77
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	54.16
Net Income, 2 Yr. CAGR %	-	-	50.94
Normalized Net Income, 2 Yr. CAGR %	-	-	47.4
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-19.11
Inventory, 2 Yr. CAGR %	-	-	-27.39
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	82.03
Total Assets, 2 Yr. CAGR %	-	-	18.59
Tangible Book Value, 2 Yr. CAGR %	-	-	200.68
Common Equity, 2 Yr. CAGR %	-	-	202.02
Cash From Operations, 2 Yr. CAGR %	-	-	102.8
Capital Expenditures, 2 Yr. CAGR %	-	-	511.98