Cash flow Aya Gold & Silver Inc.

Equities

AYA

CA05466C1095

Non-Gold Precious Metals & Minerals

Market Closed - Toronto S.E. Other stock markets 16:00:00 2024-09-20 EDT			5-day change	1st Jan Change
15.95 ^CAD	+3.37%		-1.91%	+64.26%

09-16	Aya Gold & Silver Reports "High-Grade" Drill Results From Boumadine Project in Morocco; Keeps Outperform Rating at National Bank of Canada	MT
09-16	Aya Gold & Silver Reports "High-Grade" Drill Results From Boumadine Project in Morocco	MT

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Published financial data: AYA GOLD & SILVER INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019	2020	2021	2022	2023
Revenues	6.08M	13.82M	34.3M	38.24M	42.85M
Total Revenues	6.08M	13.82M	34.3M	38.24M	42.85M
Cost of Goods Sold, Total	4.94M	9.78M	18.29M	27.96M	27.04M
Gross Profit	1.14M	4.04M	16.01M	10.28M	15.81M
Selling General & Admin Expenses, Total	607K	5.43M	10.13M	8.44M	10.88M
Impairment of Oil, Gas & Mineral Properties - (IS)	-	-	-	-	-
Other Operating Expenses	18.38K	141K	18.28K	250K	73K
Other Operating Expenses, Total	625K	5.57M	10.15M	8.69M	10.95M
Operating Income	512K	-1.52M	5.86M	1.59M	4.86M
Interest Expense, Total	-300K	-158K	-16.04K	-	-
Interest And Investment Income	402K	230K	162K	828K	2.49M
Net Interest Expenses	102K	71.3K	146K	828K	2.49M
Currency Exchange Gains (Loss)	-90.82K	859K	-614K	1.57M	1.57M
Other Non Operating Income (Expenses)	-421K	-769K	-275K	597K	296K
EBT, Excl. Unusual Items	102K	-1.36M	5.12M	4.58M	9.22M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Other Unusual Items	-	520K	-	-	-
EBT, Incl. Unusual Items	102K	-842K	5.12M	4.58M	9.22M
Income Tax Expense	679K	938K	3.85M	3.18M	3.88M
Earnings From Continuing Operations	-577K	-1.78M	1.27M	1.4M	5.33M
Net Income to Company	-577K	-1.78M	1.27M	1.4M	5.33M
Minority Interest	-82.6K	-505K	-1.58M	-932K	172K
Net Income - (IS)	-659K	-2.28M	-307K	466K	5.5M
Net Income to Common Incl Extra Items	-659K	-2.28M	-307K	466K	5.5M
Net Income to Common Excl. Extra Items	-659K	-2.28M	-307K	466K	5.5M
Per Share Items
Net EPS - Basic	-0.01	-0.03	-0	0	0.05
Basic EPS - Continuing Operations	-0.01	-0.03	-0	0	0.05
Basic Weighted Average Shares Outstanding	79.05M	83.69M	98.35M	105M	118M
Net EPS - Diluted	-0.01	-0.03	-0	0	0.04
Diluted EPS - Continuing Operations	-0.01	-0.03	-0	0	0.04
Diluted Weighted Average Shares Outstanding	79.05M	83.69M	103M	113M	123M
Normalized Basic EPS	-0	-0.02	0.02	0.02	0.05
Normalized Diluted EPS	-0	-0.02	0.02	0.02	0.05
Supplemental Items
EBITDA	2.23M	677K	9.1M	7.93M	9.64M
EBITA	767K	-1.38M	6.09M	1.84M	4.93M
EBIT	512K	-1.52M	5.86M	1.59M	4.86M
EBITDAR	-	-	-	-	-
Effective Tax Rate - (Ratio)	664.46	-111.34	75.14	69.49	42.14
Current Foreign Taxes	29.95K	521K	3.84M	3.04M	5.65M
Total Current Taxes	29.95K	521K	3.84M	3.04M	5.65M
Deferred Foreign Taxes	649K	417K	7.56K	138K	-1.76M
Total Deferred Taxes	649K	417K	7.56K	138K	-1.76M
Normalized Net Income	-18.77K	-1.36M	1.62M	1.93M	5.93M
Interest Capitalized	-	-	-	-	-
Interest on Long-Term Debt	97.07K	158K	16.04K	13.99K	25K
Supplemental Operating Expense Items
General and Administrative Expenses	361K	5.43M	10.13M	8.44M	10.88M
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	-	2.92M	4.31M	3.25M	3.2M
Total Stock-Based Compensation	-	2.92M	4.31M	3.25M	3.2M

Fiscal Period: December	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	16.62M	30.53M	81.67M	39.36M	49.83M
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	16.62M	30.53M	81.67M	39.36M	49.83M
Accounts Receivable, Total	1.2M	4.46M	2.17M	2.34M	607K
Other Receivables	930K	1.8M	4.7M	8.35M	10.81M
Total Receivables	2.13M	6.26M	6.87M	10.69M	11.41M
Inventory	2.24M	1.72M	4.38M	7.69M	16.81M
Prepaid Expenses	39.66K	364K	755K	1.49M	2.35M
Other Current Assets, Total	-	-	201K	581K	-
Total Current Assets	21.04M	38.88M	93.86M	59.82M	80.4M
Gross Property Plant And Equipment	28.43M	34.33M	70.36M	106M	240M
Accumulated Depreciation	-1.61M	-3.94M	-6.84M	-12.43M	-18.1M
Net Property Plant And Equipment	26.82M	30.39M	63.52M	93.92M	222M
Deferred Tax Assets Long-Term	-	-	-	-	617K
Deferred Charges Long-Term	-	-	-	-	1.89M
Other Long-Term Assets, Total	306K	2.8M	3.87M	3.07M	28.64M
Total Assets	48.16M	72.08M	161M	157M	333M
Liabilities
Accounts Payable, Total	3.47M	4.95M	13.37M	22.17M	39.79M
Accrued Expenses, Total	215K	405K	393K	-	-
Short-term Borrowings	191K	195K	198K	-	-
Current Portion of Long-Term Debt	-	-	-	-	1.95M
Current Portion of Leases	57K	134K	245K	160K	233K
Current Income Taxes Payable	-	541K	3.25M	475K	3.06M
Other Current Liabilities	1.55M	129K	-	1.44M	1.66M
Total Current Liabilities	5.48M	6.36M	17.45M	24.24M	46.7M
Long-Term Debt	-	-	-	-	57.67M
Long-Term Leases	20.98K	182K	181K	127K	887K
Deferred Tax Liability Non Current	649K	1.15M	1.08M	1.11M	-
Other Non Current Liabilities	1.13M	2.46M	2.54M	1.02M	2.67M
Total Liabilities	7.28M	10.15M	21.26M	26.5M	108M
Common Stock, Total	79.16M	95.51M	170M	171M	261M
Additional Paid In Capital	7.64M	12.12M	18.01M	20.76M	19.89M
Retained Earnings	-43.8M	-48.49M	-52.23M	-53.55M	-52.24M
Comprehensive Income and Other	-2.51M	1.89M	-2.45M	-12.17M	-7.83M
Total Common Equity	40.49M	61.03M	133M	126M	221M
Minority Interest	394K	892K	7.05M	4.59M	4.42M
Total Equity	40.88M	61.93M	140M	130M	225M
Total Liabilities And Equity	48.16M	72.08M	161M	157M	333M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	79.54M	94.55M	105M	116M	130M
ECS Total Common Shares Outstanding	79.6M	92.18M	105M	105M	122M
Book Value / Share	0.51	0.66	1.27	1.2	1.8
Tangible Book Value	40.49M	61.03M	133M	126M	221M
Tangible Book Value Per Share	0.51	0.66	1.27	1.2	1.8
Total Debt	269K	511K	624K	287K	60.74M
Net Debt	-16.35M	-30.02M	-81.04M	-39.07M	10.91M
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	394K	892K	7.05M	4.59M	4.42M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	998K	61.13K	133K	1.77M	7.18M
Inventories - Work In Process, Total	-	16.32K	22.84K	27.42K	22K
Inventories - Finished Goods, Total	359K	537K	1.69M	1.44M	892K
Inventories - Others	883K	1.11M	2.53M	4.45M	8.71M
Machinery, Total	9.76M	9.62M	14.45M	16.75M	21.69M
Full Time Employees	-	-	-	-	405

Fiscal Period: December	2019	2020	2021	2022	2023
Net Income	-659K	-2.28M	-307K	466K	5.5M
Depreciation & Amortization - CF	1.6M	2.21M	3.2M	6.34M	5M
Amortization of Goodwill and Intangible Assets - (CF)	255K	141K	229K	250K	73K
Impairment of Oil, Gas & Mineral Properties - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	1.86M	2.35M	3.43M	6.59M	5.08M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Stock-Based Compensation (CF)	-	2.92M	4.31M	3.25M	3.2M
Other Operating Activities, Total	1.09M	-354K	2.59M	1.76M	-4.09M
Change In Accounts Receivable	-1.16M	-3.07M	2.33M	-177K	1.78M
Change In Inventories	-963K	533K	-2.69M	-3.31M	-9.12M
Change In Accounts Payable	3.31M	1.52M	8.53M	8.23M	19.57M
Change In Income Taxes	-	541K	2.67M	-2.77M	2.58M
Change in Other Net Operating Assets	108K	-872K	-3.33M	-4.39M	-3.31M
Cash from Operations	3.57M	1.28M	17.54M	9.65M	21.19M
Capital Expenditure	-6.13M	-3.94M	-20.28M	-43.31M	-127M
Cash Acquisitions	-	-	-3.55M	-5.17M	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-60	-2.54M	246K	30.1K	-18M
Cash from Investing	-6.13M	-6.48M	-23.59M	-48.46M	-145M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	60M
Total Debt Issued	-	-	-	-	60M
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-143K	-93.18K	-235K	-245K	-290K
Total Debt Repaid	-143K	-93.18K	-235K	-245K	-290K
Issuance of Common Stock	675K	20.02M	61.58M	551K	82.21M
Repurchase of Common Stock	-93.21K	-50.69K	-	-	-
Other Financing Activities, Total	-1.04M	-1.58M	-3.44M	134K	-8.57M
Cash from Financing	-602K	18.29M	57.91M	441K	133M
Foreign Exchange Rate Adjustments	775K	822K	-728K	-3.94M	1.36M
Net Change in Cash	-2.38M	13.91M	51.13M	-42.31M	10.47M
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Levered Free Cash Flow	-5.58M	-2.86M	-1.76M	-33.86M	-106M
Unlevered Free Cash Flow	-5.4M	-2.76M	-1.75M	-33.86M	-106M
Change In Net Working Capital	1.45M	3.14M	-7.13M	1.38M	-10.32M
Net Debt Issued / Repaid	-143K	-93.18K	-235K	-245K	59.71M

Fiscal Period: December	2019	2020	2021	2022	2023
Profitability
Return on Assets	0.68	-1.58	3.14	0.62	1.24
Return on Total Capital	0.8	-1.84	3.61	0.73	1.46
Return On Equity %	-1.44	-3.46	1.26	1.03	3
Return on Common Equity	-1.65	-4.5	-0.32	0.36	3.18
Margin Analysis
Gross Profit Margin %	18.7	29.25	46.67	26.89	36.89
SG&A Margin	9.98	39.27	29.53	22.08	25.38
EBITDA Margin %	36.69	4.9	26.52	20.74	22.49
EBITA Margin %	12.61	-10.01	17.75	4.81	11.51
EBIT Margin %	8.42	-11.03	17.09	4.16	11.34
Income From Continuing Operations Margin %	-9.48	-12.87	3.71	3.65	12.44
Net Income Margin %	-10.84	-16.53	-0.89	1.22	12.85
Net Avail. For Common Margin %	-10.84	-16.53	-0.89	1.22	12.85
Normalized Net Income Margin	-0.31	-9.81	4.72	5.05	13.84
Levered Free Cash Flow Margin	-91.82	-20.7	-5.14	-88.53	-246.92
Unlevered Free Cash Flow Margin	-88.73	-19.98	-5.11	-88.53	-246.92
Asset Turnover
Asset Turnover	0.13	0.23	0.29	0.24	0.17
Fixed Assets Turnover	0.24	0.48	0.73	0.49	0.27
Receivables Turnover (Average Receivables)	9.99	4.88	10.35	16.95	29.04
Inventory Turnover (Average Inventory)	2.88	4.93	6	4.64	2.21
Short Term Liquidity
Current Ratio	3.84	6.12	5.38	2.47	1.72
Quick Ratio	3.42	5.79	5.07	2.06	1.31
Operating Cash Flow to Current Liabilities	0.65	0.2	1.01	0.4	0.45
Days Sales Outstanding (Average Receivables)	36.55	74.96	35.25	21.53	12.57
Days Outstanding Inventory (Average Inventory)	126.95	74.2	60.86	78.74	165.33
Average Days Payable Outstanding	212.09	170.66	159.62	210.83	312.69
Cash Conversion Cycle (Average Days)	-48.6	-21.49	-63.51	-110.56	-134.79
Long Term Solvency
Total Debt/Equity	0.66	0.83	0.45	0.22	26.98
Total Debt / Total Capital	0.65	0.82	0.44	0.22	21.25
LT Debt/Equity	0.05	0.29	0.13	0.1	26.01
Long-Term Debt / Total Capital	0.05	0.29	0.13	0.1	20.48
Total Liabilities / Total Assets	15.11	14.08	13.18	16.9	32.4
EBIT / Interest Expense	1.71	-9.62	365.4	-	-
EBITDA / Interest Expense	7.89	5.19	579.1	-	-
(EBITDA - Capex) / Interest Expense	-12.51	-19.67	-685.46	-	-
Total Debt / EBITDA	0.11	0.62	0.07	0.04	6.11
Net Debt / EBITDA	-6.9	-36.5	-8.73	-4.78	1.1
Total Debt / (EBITDA - Capex)	-0.07	-0.16	-0.06	-0.01	-0.52
Net Debt / (EBITDA - Capex)	4.35	9.64	7.37	1.11	-0.09
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	127.29	148.16	11.5	12.04
Gross Profit, 1 Yr. Growth %	-921.61	255.49	295.92	-35.76	53.7
EBITDA, 1 Yr. Growth %	-237	-68.79	1.71K	-10.72	21.47