Balance Sheet Bellevue Gold Limited

Equities

BGL

AU0000019374

Gold

Market Closed - Australian S.E. Other stock markets 02:10:04 2024-09-13 EDT			5-day change	1st Jan Change
1.240 ^AUD	+5.53%		+9.25%	-25.97%

09-09	Bellevue Gold Starts Underground Decline at Western Australia Project	MT
09-02	Bellevue Gold Returns to Profit in Fiscal 2024	MT

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Published financial data: BELLEVUE GOLD LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2020	2021	2022	2023	2024
Revenues	-	-	-	-	298M
Total Revenues	-	-	-	-	298M
Cost of Goods Sold, Total	-	-	-	-	189M
Gross Profit	-	-	-	-	109M
Selling General & Admin Expenses, Total	5.07M	10.6M	15.37M	25.08M	27.85M
Exploration / Drilling Costs, Total	162K	-	50K	5K	-
Stock-Based Compensation (IS)	-	-	-	-	-
Depreciation & Amortization - (IS)	307K	841K	1.07M	1.57M	-
Impairment of Oil, Gas & Mineral Properties - (IS)	102K	8K	444K	-	1.64M
Other Operating Expenses	-2K	-	-	-	-
Other Operating Expenses, Total	5.64M	11.45M	16.94M	26.66M	29.48M
Operating Income	-5.64M	-11.45M	-16.94M	-26.66M	79.73M
Interest Expense, Total	-	-	-80K	-77K	-8.06M
Interest And Investment Income	227K	481K	345K	1.95M	-
Net Interest Expenses	227K	481K	265K	1.88M	-8.06M
Income (Loss) On Equity Invest.	-	-	-	-	-
Currency Exchange Gains (Loss)	-1K	-	-	-	-
Other Non Operating Income (Expenses)	-323K	-1.34M	-1.1M	-9K	486K
EBT, Excl. Unusual Items	-5.74M	-12.31M	-17.77M	-24.79M	72.16M
Other Unusual Items	50K	68K	-	-	-
EBT, Incl. Unusual Items	-5.69M	-12.24M	-17.77M	-24.79M	72.16M
Income Tax Expense	-	-	-	-	-3.26M
Earnings From Continuing Operations	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Net Income to Company	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Net Income - (IS)	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Preferred Dividend and Other Adjustments	-	-	-	-	-
Net Income to Common Incl Extra Items	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Net Income to Common Excl. Extra Items	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Per Share Items
Net EPS - Basic	-0.01	-0.01	-0.02	-0.02	0.07
Basic EPS - Continuing Operations	-0.01	-0.01	-0.02	-0.02	0.07
Basic Weighted Average Shares Outstanding	591M	837M	987M	1.09B	1.16B
Net EPS - Diluted	-0.01	-0.01	-0.02	-0.02	0.06
Diluted EPS - Continuing Operations	-0.01	-0.01	-0.02	-0.02	0.06
Diluted Weighted Average Shares Outstanding	591M	837M	987M	1.09B	1.2B
Normalized Basic EPS	-0.01	-0.01	-0.01	-0.01	0.04
Normalized Diluted EPS	-0.01	-0.01	-0.01	-0.01	0.04
Supplemental Items
EBITDA	-5.23M	-10.74M	-15.37M	-26.26M	115M
EBITA	-5.64M	-11.45M	-16.89M	-26.52M	80.11M
EBIT	-5.64M	-11.45M	-16.94M	-26.66M	79.73M
EBITDAR	-5.16M	-3.55M	-15.21M	-	-
Total Revenues (As Reported)	52K	76K	354K	2.09M	-
Effective Tax Rate - (Ratio)	-	-	-	-	-4.52
Deferred Domestic Taxes	-	-	-	-	-3.26M
Total Deferred Taxes	-	-	-	-	-3.26M
Normalized Net Income	-3.59M	-7.69M	-11.11M	-15.49M	45.1M
Interest Capitalized	-	-	3.47M	6.17M	19.22M
Interest on Long-Term Debt	-	78K	80K	236K	9.44M
Non-Cash Pension Expense	-	-	-	-	-
Supplemental Operating Expense Items
General and Administrative Expenses	1.68M	2.44M	3.26M	15.04M	27.85M
Exploration/Drilling Costs	162K	-	50K	5K	-
Net Rental Expense, Total	67K	7.19M	160K	-	-
Imputed Operating Lease Interest Expense	-	-	4.29M	-	-
Imputed Operating Lease Depreciation	-	-	-4.13M	-	-
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	10.75M
Stock-Based Comp., SG&A Exp. (Total)	1.73M	4.21M	5.65M	10.04M	-
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	1.73M	4.21M	5.65M	10.04M	10.75M

Fiscal Period: June	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	24.24M	94.09M	117M	64.72M	48.69M
Short Term Investments	5M	-	-	-	-
Total Cash And Short Term Investments	29.24M	94.09M	117M	64.72M	48.69M
Accounts Receivable, Total	-	-	-	-	10.51M
Other Receivables	709K	1.15M	1.55M	4.01M	3.37M
Total Receivables	709K	1.15M	1.55M	4.01M	13.88M
Inventory	-	81K	291K	3.76M	20.1M
Prepaid Expenses	149K	493K	577K	1.18M	3.9M
Restricted Cash	-	-	-	-	8.04M
Other Current Assets, Total	150K	436K	532K	532K	-
Total Current Assets	30.25M	96.25M	120M	74.21M	94.61M
Gross Property Plant And Equipment	76.97M	147M	246M	561M	831M
Accumulated Depreciation	-479K	-1.25M	-2.32M	-5.31M	-18.36M
Net Property Plant And Equipment	76.49M	146M	244M	555M	813M
Deferred Tax Assets Long-Term	-	-	-	-	11.39M
Deferred Charges Long-Term	-	-	5.59M	-	-
Other Long-Term Assets, Total	-	-	-	-	15.84M
Total Assets	107M	242M	370M	630M	935M
Liabilities
Accounts Payable, Total	6.79M	11.07M	808K	792K	10.9M
Accrued Expenses, Total	1.93M	5.7M	11.62M	29.76M	38M
Current Portion of Long-Term Debt	-	-	-	4.05M	47.81M
Current Portion of Leases	-	106K	121K	2.1M	10.29M
Other Current Liabilities	158K	556K	2.3M	10.61M	3.04M
Total Current Liabilities	8.87M	17.43M	14.85M	47.31M	110M
Long-Term Debt	-	-	-	122M	169M
Long-Term Leases	-	1.01M	888K	1.83M	80.57M
Pension & Other Post Retirement Benefits	-	-	-	-	-
Other Non Current Liabilities	2.36M	2.89M	3.36M	30.72M	15.4M
Total Liabilities	11.23M	21.33M	19.1M	202M	375M
Common Stock, Total	135M	274M	416M	509M	557M
Retained Earnings	-44.14M	-56.38M	-74.15M	-98.94M	-23.53M
Comprehensive Income and Other	4.44M	3.5M	9.05M	17.12M	26.17M
Total Common Equity	95.51M	221M	351M	428M	560M
Total Equity	95.51M	221M	351M	428M	560M
Total Liabilities And Equity	107M	242M	370M	630M	935M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	840M	859M	1.05B	1.13B	1.28B
ECS Total Common Shares Outstanding	685M	859M	1.03B	1.13B	1.18B
Book Value / Share	0.14	0.26	0.34	0.38	0.48
Tangible Book Value	95.51M	221M	351M	428M	560M
Tangible Book Value Per Share	0.14	0.26	0.34	0.38	0.48
Total Debt	0	1.11M	1.01M	130M	308M
Net Debt	-29.24M	-92.97M	-116M	65.5M	259M
Debt Equivalent Oper. Leases	536K	57.51M	1.28M	-	-
Account Code - Inventory Valuation	3	3	-	3	3
Inventories - Raw Materials, Total	-	-	-	3.76M	10.84M
Inventories - Finished Goods, Total	-	-	-	-	9.26M
Inventories - Others	-	81K	-	-	-
Buildings, Total	652K	1.29M	1.3M	33.87M	99.01M
Machinery, Total	1.22M	3.21M	3.8M	4.88M	129M

Fiscal Period: June	2020	2021	2022	2023	2024
Net Income	-5.69M	-12.24M	-17.77M	-24.79M	75.42M
Depreciation & Amortization - CF	307K	841K	1.07M	1.57M	37.08M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	52K	135K	380K
Impairment of Oil, Gas & Mineral Properties - (CF)	102K	8K	444K	-	1.64M
Depreciation & Amortization, Total	409K	849K	1.57M	1.71M	39.1M
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-	-	198K	-	-
Asset Writedown & Restructuring Costs	-	63K	-	-	-
(Income) Loss On Equity Investments - (CF)	-	-	-	-	-
Stock-Based Compensation (CF)	1.73M	4.21M	5.65M	10.04M	10.75M
Other Operating Activities, Total	13K	33K	45K	2K	1.8M
Change In Accounts Receivable	-229K	284K	-256K	99K	-9.86M
Change In Accounts Payable	-142K	704K	822K	-395K	29.39M
Change in Other Net Operating Assets	203K	177K	-1.52M	1.37M	-15.83M
Cash from Operations	-3.7M	-5.92M	-11.26M	-11.97M	131M
Capital Expenditure	-36.04M	-62.25M	-103M	-250M	-211M
Investment in Marketable and Equity Securities, Total	-5M	5M	-	-	-
Other Investing Activities, Total	602K	-121K	-79K	-	-6.75M
Cash from Investing	-40.44M	-57.37M	-103M	-250M	-217M
Long-Term Debt Issued, Total	-	-	-	130M	95M
Total Debt Issued	-	-	-	130M	95M
Short Term Debt Repaid, Total	-	-	-	-	-
Long-Term Debt Repaid, Total	-	-165K	-185K	-1.22M	-7.53M
Total Debt Repaid	-	-165K	-185K	-1.22M	-7.53M
Issuance of Common Stock	50.59M	139M	143M	85M	-
Other Financing Activities, Total	-1.98M	-5.74M	-5.23M	-4.85M	-16.94M
Cash from Financing	48.62M	133M	137M	209M	70.53M
Foreign Exchange Rate Adjustments	-	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	4.47M	69.85M	23.38M	-52.75M	-16.04M
Supplemental Items
Cash Interest Paid	-	-	-	1.52M	16.81M
Cash Income Tax Paid (Refund)	-665K	-	-	-	-
Levered Free Cash Flow	-34.05M	-57.04M	-109M	-235M	-142M
Unlevered Free Cash Flow	-34.05M	-57.04M	-109M	-235M	-137M
Change In Net Working Capital	-3.38M	-7.3M	3.39M	-19.9M	25.64M
Net Debt Issued / Repaid	-	-165K	-185K	129M	87.47M

Fiscal Period: June	2020	2021	2022	2023	2024
Profitability
Return on Assets	-4.26	-4.1	-3.46	-3.33	6.37
Return on Total Capital	-4.82	-4.51	-3.69	-3.66	6.99
Return On Equity %	-7.77	-7.74	-6.22	-6.37	15.28
Return on Common Equity	-7.77	-7.74	-6.22	-6.37	15.28
Margin Analysis
Gross Profit Margin %	-	-	-	-	36.6
SG&A Margin	-	-	-	-	9.33
EBITDA Margin %	-	-	-	-	38.65
EBITA Margin %	-	-	-	-	26.85
EBIT Margin %	-	-	-	-	26.72
Income From Continuing Operations Margin %	-	-	-	-	25.27
Net Income Margin %	-	-	-	-	25.27
Net Avail. For Common Margin %	-	-	-	-	25.27
Normalized Net Income Margin	-	-	-	-	15.11
Levered Free Cash Flow Margin	-	-	-	-	-47.44
Unlevered Free Cash Flow Margin	-	-	-	-	-45.76
Asset Turnover
Asset Turnover	-	-	-	-	0.38
Fixed Assets Turnover	-	-	-	-	0.44
Inventory Turnover (Average Inventory)	-	-	-	-	15.86
Short Term Liquidity
Current Ratio	3.41	5.52	8.11	1.57	0.86
Quick Ratio	3.38	5.46	8.02	1.45	0.57
Operating Cash Flow to Current Liabilities	-0.42	-0.34	-0.76	-0.25	1.19
Days Outstanding Inventory (Average Inventory)	-	-	-	-	23.08
Average Days Payable Outstanding	-	-	-	-	10.41
Long Term Solvency
Total Debt/Equity	-	0.5	0.29	30.46	54.99
Total Debt / Total Capital	-	0.5	0.29	23.35	35.48
LT Debt/Equity	-	0.46	0.25	29.02	44.61
Long-Term Debt / Total Capital	-	0.45	0.25	22.24	28.78
Total Liabilities / Total Assets	10.52	8.81	5.17	32.1	40.13
EBIT / Interest Expense	-	-	-211.75	-346.18	9.89
EBITDA / Interest Expense	-	-	-192.14	-323.99	14.75
(EBITDA - Capex) / Interest Expense	-	-	-1.48K	-3.57K	-11.38
Total Debt / EBITDA	-	-0.11	-0.07	-5.22	2.59
Net Debt / EBITDA	5.59	8.77	7.58	-2.63	2.18
Total Debt / (EBITDA - Capex)	-	-0.02	-0.01	-0.47	-3.35
Net Debt / (EBITDA - Capex)	0.71	1.28	0.99	-0.24	-2.82
Growth Over Prior Year
EBITDA, 1 Yr. Growth %	-26.02	105.29	46.94	58.84	-539.19
EBITA, 1 Yr. Growth %	-21.95	103.01	49.32	48.17	-402.07
EBIT, 1 Yr. Growth %	-21.95	103.01	49.78	48.49	-399.11
Earnings From Cont. Operations, 1 Yr. Growth %	-20.42	115.28	45.14	39.5	-404.22
Net Income, 1 Yr. Growth %	-20.42	115.28	45.14	39.5	-404.22
Normalized Net Income, 1 Yr. Growth %	-19.72	114.59	44.34	39.5	-391.08
Diluted EPS Before Extra, 1 Yr. Growth %	-40.85	52.1	23.01	26.56	-376.75
Inventory, 1 Yr. Growth %	-	-	259.26	1.19K