Income Statement BEMTLS CORP.

Stocks

LTNG

CA5319651017

Diversified Mining

Market Closed - Toronto S.E. Other stock markets 09:30:00 2026-07-30 EDT			5-day change	1st Jan Change
0.4900 ^CAD	-.--%		-2.00%	-30.00%

07-31	BeMetals Corp. has Changed its Name to Lightning Resource Corp	CI
07-29	BeMetals Says the Effective Date of Its Name Change is July 31	MT

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Published financial data: BEMTLS CORP.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Selling General & Admin Expenses, Total	1.28M	1.48M	1.63M	1.42M	1.33M
Stock-Based Compensation (IS)	1.31M	624K	148K	-	11.29K
Impairment of Oil, Gas & Mineral Properties - (IS)	-	-	-	-	29.73M
Other Operating Expenses, Total	2.59M	2.11M	1.77M	1.42M	31.08M
Operating Income	-2.59M	-2.11M	-1.77M	-1.42M	-31.08M
Interest Expense, Total	-	-129K	-447K	-929K	-1.08M
Interest And Investment Income	29.06K	121K	148K	115K	57.22K
Net Interest Expenses	29.06K	-7.39K	-299K	-814K	-1.03M
Currency Exchange Gains (Loss)	90.73K	104K	136K	-521K	304K
Other Non Operating Income (Expenses)	-52.45K	-53.1K	-59.33K	-60.19K	94.53K
EBT, Excl. Unusual Items	-2.52M	-2.06M	-2M	-2.82M	-31.7M
Gain (Loss) On Sale Of Investments	-	-	-	-	799K
Asset Writedown	-	-12.68M	-	-	-
Other Unusual Items	-	-	-	-	6.07M
EBT, Incl. Unusual Items	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Earnings From Continuing Operations	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Net Income to Company	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Net Income - (IS)	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Net Income to Common Incl Extra Items	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Net Income to Common Excl. Extra Items	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Per Share Items
Net EPS - Basic	-0.16	-0.83	-0.11	-0.14	-1.1
Basic EPS - Continuing Operations	-0.16	-0.83	-0.11	-0.14	-1.1
Basic Weighted Average Shares Outstanding	16.11M	17.74M	17.74M	19.85M	22.58M
Net EPS - Diluted	-0.2	-0.83	-0.11	-0.14	-1.1
Diluted EPS - Continuing Operations	-0.2	-0.83	-0.11	-0.14	-1.1
Diluted Weighted Average Shares Outstanding	16.11M	17.74M	17.74M	19.85M	22.58M
Normalized Basic EPS	-0.1	-0.07	-0.07	-0.09	-0.88
Normalized Diluted EPS	-0.1	-0.07	-0.07	-0.09	-0.88
Supplemental Items
EBITDA	-	-	-	-	-1.34M
EBITA	-2.59M	-2.11M	-1.77M	-1.42M	-31.08M
EBIT	-2.59M	-2.11M	-1.77M	-1.42M	-31.08M
Normalized Net Income	-1.57M	-1.29M	-1.25M	-1.76M	-19.81M
Interest on Long-Term Debt	-	-	-	-	1.08M
Supplemental Operating Expense Items
Marketing Expenses	172K	182K	202K	88.62K	20.6K
Selling and Marketing Expenses	172K	182K	202K	88.62K	20.6K
General and Administrative Expenses	419K	396K	442K	334K	1.21M
Stock-Based Comp., Other (Total)	1.31M	624K	148K	-	11.29K
Total Stock-Based Compensation	1.31M	624K	148K	-	11.29K

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	6.37M	6.01M	562K	2.71M	1.88M
Short Term Investments	28.75K	28.75K	46K	46K	46K
Total Cash And Short Term Investments	6.4M	6.04M	608K	2.76M	1.93M
Other Receivables	156K	129K	327K	37.81K	32.16K
Total Receivables	156K	129K	327K	37.81K	32.16K
Prepaid Expenses	53.88K	107K	48.41K	43.74K	48.31K
Total Current Assets	6.61M	6.27M	984K	2.84M	2.01M
Gross Property Plant And Equipment	24.39M	22.05M	29.03M	32.81M	4.82M
Net Property Plant And Equipment	24.39M	22.05M	29.03M	32.81M	4.82M
Long-term Investments	460K	278K	139K	378K	-
Other Long-Term Assets, Total	4.53M	350K	195K	212K	22.48K
Total Assets	35.98M	28.95M	30.35M	36.24M	6.86M
Liabilities
Accounts Payable, Total	135K	377K	212K	85.41K	165K
Accrued Expenses, Total	-	-	-	-	-
Short-term Borrowings	-	-	-	8.04M	-
Other Current Liabilities	-	-	-	-	15.3K
Total Current Liabilities	135K	377K	212K	8.12M	181K
Long-Term Debt	-	6.9M	9.34M	4.19M	-
Other Non Current Liabilities	-	-	8.66K	24.4K	-
Total Liabilities	135K	7.28M	9.56M	12.34M	181K
Common Stock, Total	40.91M	40.91M	40.91M	45.93M	55.32M
Retained Earnings	-8.46M	-23.2M	-25.19M	-28.01M	-52.85M
Comprehensive Income and Other	3.4M	3.96M	5.07M	5.98M	4.2M
Total Common Equity	35.85M	21.67M	20.78M	23.89M	6.67M
Total Equity	35.85M	21.67M	20.78M	23.89M	6.67M
Total Liabilities And Equity	35.98M	28.95M	30.35M	36.24M	6.86M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	17.74M	17.74M	17.74M	22.88M	29.44M
ECS Total Common Shares Outstanding	17.74M	17.74M	17.74M	22.88M	29.44M
Book Value / Share	2.02	1.22	1.17	1.04	0.23
Tangible Book Value	35.85M	21.67M	20.78M	23.89M	6.67M
Tangible Book Value Per Share	2.02	1.22	1.17	1.04	0.23
Total Debt	0	6.9M	9.34M	12.23M	0
Net Debt	-6.4M	866K	8.73M	9.47M	-1.93M
Account Code - Inventory Valuation	3	3	3	3	3

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-2.52M	-14.74M	-2M	-2.82M	-24.84M
Impairment of Oil, Gas & Mineral Properties - (CF)	-	-	-	-	29.73M
Depreciation & Amortization, Total	-	-	-	-	29.73M
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-799K
Asset Writedown & Restructuring Costs	-	12.68M	-	-	-
Stock-Based Compensation (CF)	1.31M	624K	148K	-	11.29K
Other Operating Activities, Total	-2.62K	248K	324K	1.52M	-5.33M
Change In Accounts Receivable	-39.2K	27.06K	-198K	289K	5.65K
Change In Accounts Payable	-568K	120K	-67.72K	-32.42K	55.77K
Change in Other Net Operating Assets	-14.48K	-53.56K	59.03K	4.66K	-4.57K
Cash from Operations	-1.84M	-1.1M	-1.73M	-1.04M	-1.16M
Capital Expenditure	-5.24M	-6.5M	-7.72M	-4.86M	-1.96M
Cash Acquisitions	153K	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-17.25K	-	1.13M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-121K	-	-	-	-
Other Investing Activities, Total	1.56M	582K	817K	1.28M	439K
Cash from Investing	-3.64M	-5.92M	-6.92M	-3.58M	-384K
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	6.43M	3.3M	2M	-
Total Debt Issued	-	6.43M	3.3M	2M	-
Short Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Issuance of Common Stock	8.68M	-	-	4.84M	849K
Other Financing Activities, Total	-39.75K	-	-56.99K	-138K	-82.44K
Cash from Financing	8.64M	6.43M	3.24M	6.7M	766K
Foreign Exchange Rate Adjustments	-	227K	-36.85K	61.42K	-45.99K
Miscellaneous Cash Flow Adjustments	-	-	-	-1	-
Net Change in Cash	3.16M	-363K	-5.44M	2.15M	-827K
Supplemental Items
Cash Interest Paid	-	-	13.09K	-	-
Levered Free Cash Flow	-5.66M	-7.06M	-9.26M	-6.16M	7.78M
Unlevered Free Cash Flow	-5.66M	-6.98M	-8.98M	-5.58M	8.46M
Change In Net Working Capital	114K	-215K	304K	-168K	-96.24K
Net Debt Issued / Repaid	-	6.43M	3.3M	2M	-

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-6.18	-4.05	-3.74	-2.67	-90.15
Return on Total Capital	-6.2	-4.09	-3.78	-2.68	-90.76
Return On Equity %	-9.67	-51.25	-9.4	-12.61	-162.49
Return on Common Equity	-9.67	-51.25	-9.4	-12.61	-162.49
Short Term Liquidity
Current Ratio	48.8	16.64	4.65	0.35	11.13
Quick Ratio	48.4	16.36	4.42	0.34	10.86
Operating Cash Flow to Current Liabilities	-13.56	-2.91	-8.18	-0.13	-6.44
Long Term Solvency
Total Debt/Equity	-	31.85	44.94	51.19	-
Total Debt / Total Capital	-	24.16	31.01	33.86	-
LT Debt/Equity	-	31.85	44.94	17.55	-
Long-Term Debt / Total Capital	-	24.16	31.01	11.61	-
Total Liabilities / Total Assets	0.38	25.14	31.51	34.06	2.63
EBIT / Interest Expense	-	-16.38	-3.97	-1.53	-28.68
EBITDA / Interest Expense	-	-	-	-	-1.24
(EBITDA - Capex) / Interest Expense	-	-	-	-	-3.05
Net Debt / EBITDA	-	-	-	-	1.44
Net Debt / (EBITDA - Capex)	-	-	-	-	0.58
Growth Over Prior Year
EBITA, 1 Yr. Growth %	102.06	-18.57	-15.74	-19.79	2.08K
EBIT, 1 Yr. Growth %	102.06	-18.57	-15.74	-19.79	2.08K
Earnings From Cont. Operations, 1 Yr. Growth %	89.79	485.25	-86.46	41.19	781.34
Net Income, 1 Yr. Growth %	89.79	485.25	-86.46	41.19	781.34
Normalized Net Income, 1 Yr. Growth %	89.79	-18.11	-3.21	41.19	1.03K
Diluted EPS Before Extra, 1 Yr. Growth %	69.75	431.69	-86.46	26.15	1K
Net Property, Plant and Equip., 1 Yr. Growth %	166.28	-9.59	31.66	13.02	-85.3
Total Assets, 1 Yr. Growth %	120.28	-19.55	4.83	19.4	-81.08
Tangible Book Value, 1 Yr. Growth %	120.56	-39.55	-4.09	14.96	-72.07
Common Equity, 1 Yr. Growth %	120.56	-39.55	-4.09	14.96	-72.07
Cash From Operations, 1 Yr. Growth %	179.13	-40.31	57.89	-40.18	12.31
Capital Expenditures, 1 Yr. Growth %	31.45	24.15	18.71	-37.09	-59.71
Levered Free Cash Flow, 1 Yr. Growth %	3.54	24.7	31.21	-33.52	-226.37
Unlevered Free Cash Flow, 1 Yr. Growth %	3.54	23.28	28.73	-37.91	-251.66
Compound Annual Growth Rate Over Two Years
EBITA, 2 Yr. CAGR %	74.15	28.28	-17.16	-17.79	318.51
EBIT, 2 Yr. CAGR %	74.15	28.28	-17.16	-17.79	318.51
Earnings From Cont. Operations, 2 Yr. CAGR %	75.68	233.28	-10.97	-56.27	252.76
Net Income, 2 Yr. CAGR %	75.68	233.28	-10.97	-56.27	252.76
Normalized Net Income, 2 Yr. CAGR %	75.68	24.66	-10.97	16.9	298.56
Diluted EPS Before Extra, 2 Yr. CAGR %	49.76	165.58	-15.15	-58.67	212.65
Net Property, Plant and Equip., 2 Yr. CAGR %	96.85	55.16	9.11	21.98	-59.24
Total Assets, 2 Yr. CAGR %	81.74	33.13	-8.16	11.88	-52.47
Tangible Book Value, 2 Yr. CAGR %	94.23	15.47	-23.85	5.01	-43.33
Common Equity, 2 Yr. CAGR %	94.23	15.47	-23.85	5.01	-43.33
Cash From Operations, 2 Yr. CAGR %	51.01	29.07	-2.92	-2.81	-18.03
Capital Expenditures, 2 Yr. CAGR %	21.02	27.75	21.4	-13.58	-49.65
Levered Free Cash Flow, 2 Yr. CAGR %	45.78	13.63	27.91	-6.6	-8.34
Unlevered Free Cash Flow, 2 Yr. CAGR %	45.78	12.98	25.97	-10.6	-2.96
Compound Annual Growth Rate Over Three Years
EBITA, 3 Yr. CAGR %	39.39	35.17	11.51	-18.05	145.29
EBIT, 3 Yr. CAGR %	39.39	35.17	11.51	-18.05	145.29
Earnings From Cont. Operations, 3 Yr. CAGR %	35.61	162.38	14.58	3.82	19
Net Income, 3 Yr. CAGR %	35.61	162.38	14.58	3.82	19
Normalized Net Income, 3 Yr. CAGR %	35.61	36.21	14.58	3.82	148.66
Diluted EPS Before Extra, 3 Yr. CAGR %	7.04	110.43	-1.52	-3.16	9.8
Net Property, Plant and Equip., 3 Yr. CAGR %	91.8	51.88	46.9	10.39	-39.75
Total Assets, 3 Yr. CAGR %	110.82	38.51	22.93	0.23	-38.13
Tangible Book Value, 3 Yr. CAGR %	199.67	31.63	8.54	-12.65	-32.47
Common Equity, 3 Yr. CAGR %	199.67	31.63	8.54	-12.65	-32.47
Cash From Operations, 3 Yr. CAGR %	30.76	10.82	38.04	-17.39	1.99
Capital Expenditures, 3 Yr. CAGR %	70.53	22.05	24.66	-2.49	-32.99
Levered Free Cash Flow, 3 Yr. CAGR %	55.05	38.38	19.21	2.84	3.3
Unlevered Free Cash Flow, 3 Yr. CAGR %	55.05	37.85	18	-0.49	6.62
Compound Annual Growth Rate Over Five Years
EBITA, 5 Yr. CAGR %	59.17	3.79	13.2	10.79	89.26
EBIT, 5 Yr. CAGR %	59.17	3.79	13.2	10.79	89.26
Earnings From Cont. Operations, 5 Yr. CAGR %	56	52.48	14.6	28.13	79.66
Net Income, 5 Yr. CAGR %	56	52.48	14.6	28.13	79.66
Normalized Net Income, 5 Yr. CAGR %	56	2.81	14.6	28.13	88.65
Diluted EPS Before Extra, 5 Yr. CAGR %	18.21	20.86	-7.15	9.74	56.33
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	53.06	39.13	-12.04
Total Assets, 5 Yr. CAGR %	135.59	186.87	51.2	27.17	-15.94
Tangible Book Value, 5 Yr. CAGR %	140.56	183.28	73.24	20.25	-16.3
Common Equity, 5 Yr. CAGR %	140.56	183.28	73.24	20.25	-16.3
Cash From Operations, 5 Yr. CAGR %	88.11	-7.36	16.07	5.15	12.06
Capital Expenditures, 5 Yr. CAGR %	-	-	48.86	6.31	-13.26
Levered Free Cash Flow, 5 Yr. CAGR %	-	50.59	43.57	18.25	7.31
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	50.25	42.69	15.93	9.12