Rapport semestriel
Nnit A/S Nam. Dk 10
€24.90
19:59 22/03/17
15 Mars 2024
Ressources Celsius Limitée
("Celsius" ou la "Société")
HALF-YEAR FINANCIAL REPORT
31 DÉCEMBRE 2023
The Directors of Celsius announce the Company's half-year financial report for the half year ended 31 December 2023.
Please see below extracts from the Company's full half-year report comprising the:
Rapport des administrateurs |
État du résultat net et autres éléments du résultat global |
État de la situation financière |
État de l'évolution des capitaux propres |
État des flux de trésorerie
|
A copy of the half-year report is available on the Company's website, at https://celsiusresources.com
Les informations contenues dans cette annonce sont considérées par la Société comme constituant des informations privilégiées, tel que stipulé dans le Règlement sur les abus de marché (UE) n° 596/2014, car elles font partie du droit interne britannique en vertu de la loi de l'Union européenne (retrait) 2018.
Celsius Ressources Coordonnées
Niveau 5, 191 Terrasse Saint-Georges
Perth WA 6000
BP 7059
PO Place du Cloître
Perth WA 6850
P: + 61 2 8072 1400
W : www.celsiusresources.com
Ressources Celsius Limitée | |
Pierre Hume (Directeur général) | P: + 61 2 8072 1400 W : www.celsiusresources.com |
Média multiplicateur Jon Cuthbert |
M: + 61 402 075 707 E: jon.cuthbert@multiplier |
Beaumont Cornish Limitée (Conseiller désigné) Roland Cornish/Felicity Geidt/Andrew Price |
Tél: +44 (0) 207 628 3396 |
WH Irlande (Broker) Harry Ansell/James Joyce/Isaac Hooper |
Tél: +44 (0) 20 7220 1666 |
Beaumont Cornish Limited (« Beaumont Cornish ») est le conseiller désigné de la société et est autorisé et réglementé par la FCA. Les responsabilités de Beaumont Cornish en tant que conseiller désigné de la société, y compris la responsabilité de conseiller et de guider la société sur ses responsabilités en vertu des règles AIM pour les sociétés et des règles AIM pour les conseillers désignés, sont dues uniquement à la Bourse de Londres. Beaumont Cornish n'agit pas et ne sera pas responsable envers toute autre personne pour fournir les protections accordées aux clients de Beaumont Cornish ni pour les conseiller concernant les arrangements proposés décrits dans cette annonce ou toute question qui y est mentionnée.
Rapport des administrateurs
The following persons were directors of Celsius Resources Limited during the whole of the financial half-year and up to the date of this report, unless otherwise stated:
Mr Julito Sarmiento |
| Président non exécutif |
Mr Peter Hume |
| Directrice exécutive |
Mr Michael Hulmes |
| Directeur non-executif |
Mr Simon Farrell |
| Directeur non-executif |
Mr Paul Dudley |
| Directeur non-executif |
Ms Attilenore Manero |
| Non-Executive Sustainability Director |
Activités principales
During the half-year, the principal activities of the consolidated entity consisted of mineral exploration activities in Namibia and the Philippines.
There were no significant changes in the nature of the activities of the consolidated entity during the half-year.
Significant changes in the state of affairs
There were no significant changes in the state of affairs of the consolidated entity during the financial half-year.
Revue des opérations
The loss for the consolidated entity after providing for income tax and non-controlling interest amounted to $1,663,153 (31 December 2022: $2,061,756).
Maalinao-Caigutan-Biyog Copper Gold Project, Philippines (Celsius - 40%)
Makilala Mining Company, Inc. ("MMCI"), a Philippine affiliate of Celsius in the Philippines, has progressed its permitting requirements for its flagship Maalinao-Caigutan-Biyog ("MCB") Copper-Gold Project in the Cordillera Administrative Region.
All required technical, social, and environmental plans and programs have been approved leading to the approval of the Declaration of Mining Project Feasibility (DMPF). The DMPF was a critical step in securing a Mineral Agreement with the Philippine Government, which is anticipated Q 1, 2024.
Botilao Copper-Gold Prospect, Philippines (Celsius - 40%)
Makilala Mining Company, Inc. ("MMCI"), a Philippine subsidiary of Celsius Resources, in August of 2023 MMCI was issued an exploration permit for its Botilao Copper-Gold Prospect, adjacent to the MCB Project in the Cordillera Administrative Region.
The initial two-year exploration permit aims to define the extent and distribution of the observed mineralisation along Botilao Creek which will consist of regional to semi-detailed geochemical sampling and mapping to generate future targets for possible geophysical surveys and eventual diamond drilling activities.
The approved Exploration Work Program will be implemented alongside an Environmental Work Program and a Community Development Program (CDP).
Following the issuance of the exploration permit, table top work is being carried out to gather and consolidate available data and reports as basis for planning field activities commencing in 2024.
Sagay Copper-Gold Project, Philippines (Celsius - 100%)
Tambuli Mining Company, Inc. ("TMCI"), a wholly owned Philippine subsidiary of Celsius in the Philippines, exploration works have produced positive results for the Sagay Copper-Gold Project ("Sagay Project") which is located in Negros Island.
Exploration activities focused on the shallow high-grade copper, or the Supergene (Secondary Sulfide) Enrichment Domain (900SG).
Twelve (12) shallow drill holes were completed with a total meterage of 824.70 meters Results from the shallow drilling program confirmed a significant copper mineralisation from eight out of 12 drill holes completed.
The conclusion of the drilling program along with results of the desktop studies and compilation of all exploration data were contained in a Final Exploration Report which was submitted to the Philippine National Government. This became the basis for the formulation of the Mining Project Feasibility Study which was submitted in December 2023 to the Philippine Mines and Geosciences Bureau, along with other required technical, social, and environmental plans and programs, for the application of Declaration of Mining Project Feasibility, the approval of which will trigger the application for a mineral agreement with the Philippine Government.
Opuwo Cobalt Project, Namibia (Celsius - 95%)
Celsius Resources' Namibian subsidiary held under Opuwo Cobalt Holdings (Pty) Ltd. received a renewal of the exclusive prospecting license for the Opuwo Cobalt Project ("Opuwo"), which is located 730km north-west of the Namibian capital city, Windhoek.
The renewal of the exclusive prospecting license (EPL 4346), which covers approximately 683 km2, was issued by the Namibian Ministry of Mines and Energy on 11 October 2023 for a period of two years. The renewed license will enable Celsius to further evaluate the project's viability and strategically unlock its potential value with a view to finding a suitable partner.
Ongoing trade-off studies on mining costs, production rates, and the possibility of processing oxide ores were undertaken to determine project viability and financial outcomes.
Cullarin West Project, Australia (Celsius - 100%)
The Company is continuing to assess the viability of the opportunity and gauge interest from other possible partners. No development activities were conducted during the half-year ended 31 December 2023.
Matters subsequent to the end of the financial half-year
The Company's Philippine subsidiary, Makilala Mining Company, Inc. ("MMCI") is currently in the final stages of obtaining a Mineral Production Sharing Agreement ("MPSA") with the Philippine Government for its flagship Maalinao-Caigutan-Biyog Mining Project ("MCB Project"). The MPSA will grant MMCI exclusive rights to undertake exploration, development and commercial production of copper and associated minerals, and the issuance of the MPSA will enable MMCI to undertake the necessary work streams to proceed with the mine development of the MCB Project.
On 8 January 2024, the Company's Philippine subsidiary, Tambuli Mining Company, Inc. ("TMCI"), submitted an application for a Declaration of Mining Project Feasibility ("DMPF") with the Philippine Mines and Geosciences Bureau, confirming the technical and financial viability for the Sagay Copper-Gold Project ("Sagay") in the island of Negros. On 6 February 2024, the Company updated the JORC compliant Mineral Resource Estimate ("MRE") for Sagay. The update to the MRE at Sagay was largely based on the results from the 2023 drilling program at a shallow copper position located ~500m to the west of the main body of mineralisation discovered to date, as announced to ASX on 17 October 2023.
Payment of the required land rental fee to the Pasil Local Government Unit relative to the issuance of the exploration permit for Botilao, as well as stakeholder engagements were carried out during the first quarter of 2024 as prerequisites to the ground implementation of the exploration, environmental and community development work programs which will commence by the second quarter of 2024.
Aucun autre fait ou circonstance n'est survenu depuis le 31 décembre 2023 ayant affecté de manière significative, ou susceptible d'affecter de manière significative les opérations de l'entité consolidée, les résultats de ces opérations ou la situation de l'entité consolidée au cours des exercices futurs.
|
|
|
|
|
| |||
|
|
|
| Consolidé | ||||
|
| Notes |
| 31 Dec 2023 |
| 31 Dec 2022 | ||
|
|
|
| $ |
| $ | ||
|
|
|
|
|
|
| ||
Revenu |
|
|
|
|
|
| ||
Autres revenus |
|
|
| 145 |
| 27,430 | ||
|
|
|
|
|
|
| ||
|
|
|
|
|
|
| ||
Jetons de présence |
|
|
| (139,660) |
| (109,894) | ||
Voyages et hébergement |
|
|
| (66,906) |
| (60,404) | ||
Dotation aux amortissements |
|
|
| (32,325) |
| (10,264) | ||
Charge de dépréciation |
|
|
| - |
| (398,689) | ||
Frais juridiques et autres frais professionnels |
|
|
| (427,640) |
| (736,498) | ||
Paiements basés sur des actions |
|
|
| - |
| (21,472) | ||
Dépenses d'exploration |
|
|
| (582,353) |
| (393,386) | ||
Autres dépenses |
|
|
| (399,143) |
| (361,790) | ||
Charges financières |
|
|
| - |
| (273) | ||
Perte de change |
|
|
| (18,181) |
| - | ||
|
|
|
|
|
|
| ||
Perte avant charge d'impôts |
|
|
| (1,666,063) |
| (2,065,240) | ||
|
|
|
|
|
|
| ||
La charge d'impôt sur le revenu |
|
|
| - |
| - | ||
|
|
|
|
|
|
| ||
Loss after income tax expense for the half-year |
|
|
| (1,666,063) |
| (2,065,240) | ||
|
|
|
|
|
|
| ||
L'autre résultat étendu |
|
|
|
|
|
| ||
|
|
|
|
|
|
| ||
Éléments susceptibles d'être reclassés ultérieurement en résultat |
|
|
|
|
|
| ||
Conversion de devises étrangères |
|
|
| (486,458) |
| (182,567) | ||
|
|
|
|
|
|
| ||
Other comprehensive income for the half-year, net of tax |
|
|
| (486,458) |
| (182,567) | ||
|
|
|
|
|
|
| ||
Total comprehensive income for the half-year |
|
|
| (2,152,521) |
| (2,247,807) | ||
|
|
|
|
|
|
| ||
Loss for the half-year is attributable to: |
|
|
|
|
|
| ||
Part des actionnaires sans contrôle |
|
|
| (2,910) |
| (3,484) | ||
Owners of Celsius Resources Limited |
|
|
| (1,663,153) |
| (2,061,756) | ||
|
|
|
|
|
|
| ||
|
|
|
| (1,666,063) |
| (2,065,240) | ||
|
|
|
|
|
|
| ||
Total comprehensive income for the half-year is attributable to: |
|
|
|
|
|
| ||
Part des actionnaires sans contrôle |
|
|
| (5,241) |
| 3,684 | ||
Owners of Celsius Resources Limited |
|
|
| (2,147,280) |
| (2,251,491) | ||
|
|
|
|
|
|
| ||
|
|
|
| (2,152,521) |
| (2,247,807) |
|
|
|
| Cents |
| Cents |
|
|
|
|
|
|
|
Bénéfice de base par action |
| 12 |
| (0.07) |
| (0.14) |
Résultat dilué par action |
| 12 |
| (0.07) |
| (0.14) |
Outils |
|
|
|
|
|
| ||
|
|
|
|
|
|
| ||
Actifs actuels |
|
|
|
|
|
| ||
Trésorerie et équivalents de trésorerie |
| 4 |
| 2,046,731 |
| 5,029,176 | ||
Autres actifs courants |
|
|
| 296,142 |
| 168,170 | ||
Total des actifs courants |
|
|
| 2,342,873 |
| 5,197,346 | ||
|
|
|
|
|
|
| ||
Actifs non courants |
|
|
|
|
|
| ||
Immobilisations corporelles |
|
|
| 245,964 |
| 272,590 | ||
Deferred exploration expenditure |
| 5 |
| 31,431,013 |
| 30,258,704 | ||
Total des actifs non courants |
|
|
| 31,676,977 |
| 30,531,294 | ||
|
|
|
|
|
|
| ||
Total des actifs |
|
|
| 34,019,850 |
| 35,728,640 | ||
|
|
|
|
|
|
| ||
Passif |
|
|
|
|
|
| ||
|
|
|
|
|
|
| ||
Passif à court terme |
|
|
|
|
|
| ||
Fournisseurs et autres créditeurs |
| 6 |
| 589,539 |
| 565,808 | ||
Total du passif à court terme |
|
|
| 589,539 |
| 565,808 | ||
|
|
|
|
|
|
| ||
Total du passif |
|
|
| 589,539 |
| 565,808 | ||
|
|
|
|
|
|
| ||
Actif net |
|
|
| 33,430,311 |
| 35,162,832 | ||
|
|
|
|
|
|
| ||
Équité |
|
|
|
|
|
| ||
Capital émis |
| 7 |
| 81,109,712 |
| 78,839,712 | ||
réservations |
| 8 |
| (1,429,508) |
| 904,619 | ||
Défaites accumulées |
|
|
| (46,229,050) |
| (44,565,897) | ||
Equity attributable to the owners of Celsius Resources Limited |
|
|
| 33,451,154 |
| 35,178,434 | ||
Part des actionnaires sans contrôle |
| 9 |
| (20,843) |
| (15,602) | ||
|
|
|
|
|
|
| ||
Total des capitaux propres |
|
|
| 33,430,311 |
| 35,162,832 |
|
| Publié |
| Accumulé |
| Paiements basés sur des actions |
|
Conversion de devises étrangères |
| Sans contrôle |
| Total des capitaux propres | ||
|
| capital |
| pertes |
| réserve |
| réserve |
| intérêt |
| |||
Consolidé |
| $ |
| $ |
| $ |
| $ |
| $ |
| $ | ||
|
|
|
|
|
|
|
|
|
|
|
|
| ||
Solde au 1er juillet 2022 |
| 64,808,602 |
| (38,837,014) |
| 2,418,105 |
| (1,214,895) |
| 24,862 |
| 27,199,660 | ||
|
|
|
|
|
|
|
|
|
|
|
|
| ||
Loss after income tax expense for the half-year |
| - |
| (2,061,756) |
| - |
| - |
| (3,484) |
| (2,065,240) | ||
Other comprehensive income for the half-year, net of tax |
| - |
| - |
| - |
| (189,738) |
| 7,171 |
| (182,567) | ||
|
|
|
|
|
|
|
|
|
|
|
|
| ||
Total comprehensive income for the half-year |
| - |
| (2,061,756) |
| - |
| (189,738) |
| 3,687 |
| (2,247,807) | ||
|
|
|
|
|
|
|
|
|
|
|
|
| ||
Transactions avec les propriétaires en leur qualité de propriétaires : |
|
|
|
|
|
|
|
|
|
|
|
| ||
Apports de fonds propres, nets de frais de transaction |
| 4,642,405 |
| - |
| 123,589 |
| - |
| - |
| 4,765,994 | ||
Paiements fondés sur des actions |
| - |
| - |
| 21,472 |
| - |
| - |
| 21,472 | ||
|
|
|
|
|
|
|
|
|
|
|
|
| ||
Solde au 31 décembre 2022 |
| 69,451,007 |
| (40,898,770) |
| 2,563,166 |
| (1,404,633) |
| 28,549 |
| 29,739,319 |
|
| Publié |
| Accumulé |
| Paiements basés sur des actions |
| Conversion de devises étrangères |
| Sans contrôle |
| Total des capitaux propres |
|
| capital |
| pertes |
| réserve |
| réserve |
| intérêt |
| |
Consolidé |
| $ |
| $ |
| $ |
| $ |
| $ |
| $ |
|
|
|
|
|
|
|
|
|
|
|
|
|
Solde au 1er juillet 2023 |
| 78,839,712 |
| (44,565,897) |
| 2,877,035 |
| (1,972,416) |
| (15,602) |
| 35,162,832 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss after income tax expense for the half-year |
| - |
| (1,663,153) |
| - |
| - |
| (2,910) |
| (1,666,063) |
Other comprehensive income for the half-year, net of tax |
| - |
| - |
| - |
| (484,127) |
| (2,331) |
| (486,458) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Total comprehensive income for the half-year |
| - |
| (1,663,153) |
| - |
| (484,127) |
| (5,241) |
| (2,152,521) |
|
|
|
|
|
|
|
|
|
|
|
|
|
Transactions avec les propriétaires en leur qualité de propriétaires : |
|
|
|
|
|
|
|
|
|
|
|
|
Contributions of equity, net of transaction costs (note 7) |
| 2,270,000 |
| - |
| (1,850,000) |
| - |
| - |
| 420,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Solde au 31 décembre 2023 |
| 81,109,712 |
| (46,229,050) |
| 1,027,035 |
| (2,456,543) |
| (20,843) |
| 33,430,311 |
|
|
|
|
|
| |||
|
|
|
| Consolidé | ||||
|
| Notes |
| 31 Dec 2023 |
| 31 Dec 2022 | ||
|
|
|
| $ |
| $ | ||
|
|
|
|
|
|
| ||
Flux de trésorerie liés aux activités d'exploitation |
|
|
|
|
|
| ||
Payments to suppliers and employees (inclusive of GST) |
|
|
| (1,700,293) |
| (2,201,262) | ||
Intérêt reçu |
|
|
| 145 |
| 2,430 | ||
|
|
|
|
|
|
| ||
Trésorerie nette utilisée dans les activités d'exploitation |
|
|
| (1,700,148) |
| (2,198,832) | ||
|
|
|
|
|
|
| ||
Flux de trésorerie liés aux activités d'investissement |
|
|
|
|
|
| ||
Paiements pour immobilisations corporelles |
|
|
| (5,698) |
| (60,351) | ||
Paiements pour l'exploration et l'évaluation |
| 5 |
| (1,443,769) |
| (1,593,992) | ||
|
|
|
|
|
|
| ||
Trésorerie nette utilisée dans les activités d'investissement |
|
|
| (1,449,467) |
| (1,654,343) | ||
|
|
|
|
|
|
| ||
Flux de trésorerie provenant des activités de financement |
|
|
|
|
|
| ||
Produit de l'émission d'actions |
| 7 |
| 420,000 |
| 4,858,295 | ||
Share issue transaction costs |
|
|
| - |
| (300,651) | ||
|
|
|
|
|
|
| ||
Trésorerie nette provenant des activités de financement |
|
|
| 420,000 |
| 4,557,644 | ||
|
|
|
|
|
|
| ||
Augmentation/(diminution) nette de la trésorerie et des équivalents de trésorerie |
|
|
| (2,729,615) |
| 704,469 | ||
Cash and cash equivalents at the beginning of the financial half-year |
|
|
| 5,029,176 |
| 1,289,845 | ||
Effets des variations des taux de change sur la trésorerie et les équivalents de trésorerie |
|
|
| (252,830) |
| 42,717 | ||
|
|
|
|
|
|
| ||
Cash and cash equivalents at the end of the financial half-year |
|
|
| 2,046,731 |
| 2,037,031 |
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