Income Statement Star Diamond Corporation

Stocks

DIAM

CA85511Y1088

Non-Gold Precious Metals & Minerals

Market Closed - Toronto S.E. 12:14:37 26/09/2026 am IST			5-day change	1st Jan Change
0.0225 ^CAD	-10.00%		-10.00%	-35.71%

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

85b0da4eb9b1.KznShoeMf4znINCRrjA5xJTY2fZ9nYhdllmLAqvlpgc.GFi3sMTbL-qxUofz6ldj8ea9gYdM2_8-oQvhUMzd4zZ6X4Ht3rUe1YZOiQ

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	50.39L	22.25L	21.34L	22.05L	16.33L
Exploration / Drilling Costs, Total	29.68L	8L	7L	25.48L	20.65L
Impairment of Oil, Gas & Mineral Properties - (IS)	-	6.63Cr	-	10L	-
Other Operating Expenses	4T	4T	-	2L	2L
Other Operating Expenses, Total	80.11L	6.93Cr	28.8L	58.93L	38.67L
Operating Income	-80.11L	-6.93Cr	-28.8L	-58.93L	-38.67L
Interest Expense, Total	-8T	-4T	-	-	-27T
Interest And Investment Income	39T	42T	43T	37T	-
Net Interest Expenses	31T	38T	43T	37T	-27T
Other Non Operating Income (Expenses)	-	-	-15T	-16T	-46T
EBT, Excl. Unusual Items	-79.8L	-6.93Cr	-28.52L	-58.72L	-39.4L
Gain (Loss) On Sale Of Investments	3L	-4L	29T	-1L	-
Gain (Loss) On Sale Of Assets	-	-	-	-	43T
Asset Writedown	-	-	-	-	78T
Other Unusual Items	-	9L	-	-	-
EBT, Incl. Unusual Items	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Earnings From Continuing Operations	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Net Income to Company	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Net Income - (IS)	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Net Income to Common Incl Extra Items	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Net Income to Common Excl. Extra Items	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
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	45Cr	47Cr	48Cr	58Cr	68Cr
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	45Cr	47Cr	48Cr	58Cr	68Cr
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	-	-31.53L	-27.89L	-40.65L	-27.36L
EBITA	-81.53L	-6.96Cr	-28.8L	-57.03L	-36.98L
EBIT	-80.11L	-6.93Cr	-28.8L	-58.93L	-38.67L
Normalized Net Income	-49.88L	-4.33Cr	-17.82L	-36.7L	-24.62L
Interest on Long-Term Debt	8T	4T	15T	-	27T
Supplemental Operating Expense Items
Marketing Expenses	54T	41T	2L	4L	2L
Selling and Marketing Expenses	54T	41T	2L	4L	2L
General and Administrative Expenses	49.85L	21.84L	19.6L	18.38L	14.53L
Exploration/Drilling Costs	29.38L	8L	7L	25.02L	19.61L
Stock-Based Compensation - Exploration Costs / Drilling Costs, Total	30T	6T	33T	46T	1L
Stock-Based Comp., G&A Exp. (Total)	5L	2L	3L	2L	2L
Total Stock-Based Compensation	6L	2L	4L	2L	3L

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Assets
Cash And Equivalents	12.65L	26.1L	6L	2L	7L
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	12.65L	26.1L	6L	2L	7L
Other Receivables	1L	18T	17T	26T	25T
Total Receivables	1L	18T	17T	26T	25T
Prepaid Expenses	80T	50T	36T	30T	4L
Total Current Assets	14.94L	26.78L	6L	2L	11L
Gross Property Plant And Equipment	6.75Cr	11.5L	13.74L	1.56Cr	1.11Cr
Accumulated Depreciation	-9L	-10.04L	-10.9L	-16.74L	-26.26L
Net Property Plant And Equipment	6.66Cr	1L	3L	1.39Cr	84.79L
Long-term Investments	7L	2L	3L	1L	-
Other Intangibles, Total	7T	14T	10T	1L	99T
Finance Division Other Long-Term Assets, Total	-	-	-	-	36.76L
Other Long-Term Assets, Total	6L	-	-	-	-
Total Assets	6.94Cr	30.7L	11.61L	1.44Cr	1.34Cr
Liabilities
Accounts Payable, Total	28.39L	7L	8L	10L	3L
Accrued Expenses, Total	-	-	-	-	2L
Current Portion of Leases	79T	39T	72T	79T	56T
Other Current Liabilities	2L	-	-	2L	1L
Total Current Liabilities	30.87L	7L	9L	12.37L	6L
Long-Term Leases	38T	-	1L	43T	-
Unearned Revenue Non Current	-	-	-	-	-
Other Non Current Liabilities	10.36L	-	-	79.01L	73.17L
Total Liabilities	41.61L	7L	10L	91.81L	79.59L
Common Stock, Total	85Cr	85Cr	86Cr	87Cr	87Cr
Additional Paid In Capital	3.49Cr	3.46Cr	3.53Cr	3.55Cr	3.72Cr
Retained Earnings	-82Cr	-89Cr	-89Cr	-90Cr	-90Cr
Comprehensive Income and Other	12.9L	25.36L	16.02L	22.79L	16.97L
Total Common Equity	6.52Cr	23.53L	2L	52.06L	53.95L
Total Equity	6.52Cr	23.53L	2L	52.06L	53.95L
Total Liabilities And Equity	6.94Cr	30.7L	11.61L	1.44Cr	1.34Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	46Cr	48Cr	49Cr	62Cr	77Cr
ECS Total Common Shares Outstanding	45Cr	48Cr	48Cr	62Cr	77Cr
Book Value / Share	0.14	0	0	0.01	0.01
Tangible Book Value	6.52Cr	23.39L	2L	50.65L	52.96L
Tangible Book Value Per Share	0.14	0	0	0.01	0.01
Total Debt	1L	39T	2L	1L	56T
Net Debt	-11.48L	-25.71L	-4L	-42T	-7L
Account Code - Inventory Valuation	3	3	3	3	3
Buildings, Total	7L	7L	9L	-	-
Machinery, Total	4L	4L	4L	51.82L	15.12L
Full Time Employees	5	5	5	6	4

Fiscal Period: December	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Net Income	-76.89L	-6.88Cr	-28.23L	-60.17L	-38.19L
Depreciation & Amortization - CF	96T	98T	91T	7L	10L
Amortization of Goodwill and Intangible Assets - (CF)	-1L	-3L	-	2L	2L
Impairment of Oil, Gas & Mineral Properties - (CF)	-	6.63Cr	-	10L	-
Depreciation & Amortization, Total	-46T	6.62Cr	91T	18.28L	11.31L
Amortization of Deferred Charges, Total - (CF)	-	-	-	21T	42T
(Gain) Loss From Sale Of Asset	1T	-	-	-3T	-43T
(Gain) Loss on Sale of Investments - (CF)	-3L	4L	-29T	1L	-
Stock-Based Compensation (CF)	6L	2L	4L	2L	3L
Other Operating Activities, Total	8T	-9L	15T	16T	-5T
Change In Accounts Receivable	-7T	1L	1T	-9T	1T
Change In Accounts Payable	21.46L	-21.61L	1L	2L	-4L
Change in Other Net Operating Assets	-44T	30T	14T	6T	-3L
Cash from Operations	-53.56L	-49.47L	-22.69L	-35.92L	-31.88L
Capital Expenditure	-5T	-12T	-	-10T	-
Sale of Property, Plant, and Equipment	-	-	-	6T	64T
Cash Acquisitions	-	-	-	25.72L	-
Investment in Marketable and Equity Securities, Total	-	-	-	2T	1L
Other Investing Activities, Total	-	6L	-	-	-
Cash from Investing	-5T	6L	-	25.7L	2L
Long-Term Debt Issued, Total	-	-	-	-	13.3L
Total Debt Issued	-	-	-	-	13.3L
Long-Term Debt Repaid, Total	-83T	-82T	-86T	-87T	-1L
Total Debt Repaid	-83T	-82T	-86T	-87T	-1L
Issuance of Common Stock	19.35L	57.64L	3L	7L	23.54L
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	18.52L	56.82L	2L	6L	35.7L
Net Change in Cash	-35.09L	13.45L	-20.57L	-4L	6L
Supplemental Items
Levered Free Cash Flow	-24.25L	2.08Cr	-12.32L	-12.37L	-18.13L
Unlevered Free Cash Flow	-24.2L	2.08Cr	-12.32L	-12.37L	-17.96L
Change In Net Working Capital	-20.72L	21.69L	-1L	-4L	9L
Net Debt Issued / Repaid	-83T	-82T	-86T	-87T	12.16L

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	-1T	-17.33T	-	-	-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	4.8T	-16.95
Total Assets, 1 Yr. Growth %	-4.49	-95.57	-62.18	1.14T	-7.18
Tangible Book Value, 1 Yr. Growth %	-7.37	-96.41	-92.69	2.86T	4.56
Common Equity, 1 Yr. Growth %	-7.37	-96.39	-92.31	2.78T	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