Resultados provisionales no auditados
07 de marzo de 2024
HELIO UNO GLOBAL LIMITADO
("Helium One" o la "Compañía")
Resultados provisionales no auditados de los seis meses finalizados el 31 de diciembre de 2023
Helium One Global Limited (AIM:HE1), the primary helium explorer, is pleased to announce its unaudited condensed and consolidated results for the six months ended 31 December 2023, in addition to providing an update on progress across the Company's projects in Tanzania post half year-end.
Destacados
· Adquirido Equipo de perforación Epiroc Predator 220 and successfully mobilised rig to the Rukwa site
· Commenced second drilling campaign as scheduled in Q3 2023
· Completed drilling of Tai-3 well to a total depth ("TD") of 1,448m measured depth ("MD")
· Tai-3 well provided a valuable dataset which enabled a greater understanding of the region and the follow-on Itumbula prospect
· Raised £12.9 million before expenses through two fundraises in September and December 2023.
· Net cash balance at 31 December 2023 of US$8.7 million
Post half year-end
· Drilled Itumbula West-1 well, at a revised well location, reaching a TD of 961m MD
· Flowed a high concentration of helium (4.7%), nine thousand times above background levels, to surface from Basement from the Itumbula West-1 well
· In addition to helium, the Company also successfully flowed hydrogen to surface during Basement testing, at a concentration of 2.2%, over thirty-seven thousand times above background levels
· Hot Basement fluids, measuring >80°C, were also encountered across the fault zone and in the Basement and are consistent with helium and hydrogen prone intervals
· Company is now fully evaluating these results with the focus on advancing this project in the most effective way possible
· Raised £4.7 million before expenses through a Company led placing
· 197 operating days completed since the spud of Tai-3 well with zero Lost Time Injuries; over 90,000 man hours and over 35,000km travelled in relation to personnel movements in the field
James Smith, Chairman of Helium One commented:
"This has been an incredibly busy and transformational period for the Company, especially post the half year-end. The acquisition of our own rig in July 2023 enabled us to commence our second drilling campaign and provides us with significant optionality going forward, whether that be to drill additional wells efficiently and quickly or as a future revenue stream for the Company.
"Helium One's Phase II drilling campaign has been very successful. Tai remains an interesting prospect which has been logged and sampled, and the Tai-3 well has been cased and suspended. The results from Itumbula can only be seen as transformational for the Empresa; flowing helium concentrations at these levels to surface would position Itumbula in the top section of major helium producing fields and this success is a testament to the hard work of the team and their expertise. The results acquired across both wells will now hold our focus as we look to evaluate the best way to advance this project in the most effective way possible.
"This is an exciting time for the Company, and we would like to thank all our stakeholders, local communities and the Government of Tanzania for their continued support and look forward to providing further updates in the near future."
Para obtener más información, visite el sitio web de la empresa: www.helio-uno.com
Contacto
Helio uno global ltd Lorna Blaisse, directora general | +44 20 7920 3150 |
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Liberum (Asesor designado y Broker) Scott Mathieson Ed Tomas Nikhil Varghese | +44 20 3100 2000 |
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Tavistock (Relaciones públicas financieras) nick elwes Tara Vivian - Neal | +44 20 7920 3150
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Notas a los editores
Helium One Global, el explorador de Tanzania que cotiza en AIM, posee licencias de prospección por un total de más de 2,965 km.2 en tres áreas de proyecto distintas, con el potencial de convertirse en un jugador estratégico para resolver un mercado de helio con suministro limitado.
Los proyectos Rukwa, Balangida y Eyasi están ubicados dentro de cuencas de rift en el margen del Cratón de Tanzania en el norte y suroeste del país. Los activos se encuentran cerca de filtraciones superficiales con concentraciones de helio que oscilan hasta el 10.6% de He en volumen. Todas las licencias de Helium One se poseen al 100% del capital social.
El proyecto insignia de la compañía Rukwa se encuentra dentro de la cuenca del Rift de Rukwa que cubre 1,900 km.2 en el suroeste de Tanzania. El proyecto se considera un proyecto de exploración avanzada con pistas y perspectivas definidas por una base de datos del subsuelo que incluye espectroscopía satelital multiespectral, gradiometría de gravedad aérea, datos sísmicos 2D y análisis QEMSCAN. El proyecto Rukwa ha quedado libre de riesgos gracias a la campaña de perforación 2023/24, que ha identificado un sistema de helio en funcionamiento.
Helium One cotiza en el mercado AIM de la Bolsa de Valores de Londres con el símbolo de cotización HE1 y en el OTCQB de los Estados Unidos con el símbolo de cotización HLOGF.
Declaración del presidente
The six-month period ended 31 December 2023 was another incredibly busy period for the Company; both operationally and corporately. This has continued post the period end and, we were delighted to announce the successful drilling of the Itumbula West-1 well which flowed helium to surface at a concentration of 4.7%, equating to almost nine thousand times above background levels.
Operaciones
Rig Acquisition
Following the extensive evaluation of rig options, and, in order to remain on the critical path to a Q3 2023 spud, the Company successfully completed the acquisition of the Epiroc Predator 220 drilling rig in July 2023 - an oil and gas type rig capable of drilling to depths in excess of 2,000m - and its subsequent mobilisation to the Rukwa site. This was a highly significant achievement for the Company as ownership of the rig provides the opportunity to move quickly into further operations without the additional cost of keeping a rig on standby or the challenge of mobilising another rig into the country.
Drilling of Tai-3
The Tai-3 well was spudded successfully on 25 September 2023. The drilling of this well took some time to complete as the rig had been cold stacked prior to the acquisition in July and as a consequence, some performance issues were encountered during the drilling of Tai-3. These took time to resolve as parts had to be sourced from overseas and shipped to site, resulting in significant delays to the completion of the well. However, TD was reached in early November.
Tai-3 successfully reached a TD of 1,448m MD having encountered weathered crystalline Basement. Elevated helium shows, up to six times above background levels, were identified in the Lower Karoo Group and Basement targets which increased in frequency and quality with depth, as had been anticipated. Whilst drilling into Basement, a fracture zone was encountered, which yielded elevated helium readings at the top of the Basement.
The wireline operations at Tai-3 included logging, and downhole pressure tests and sampling. The Company was able to successfully run logging tools down to 1,430m MD (compared to the TD of 1,448m) and acquired downhole fluid samples from four different zones in the Lower and Upper Karoo Group. Petrophysical analysis of the downhole logs demonstrated little to no zones of interest for sampling in the Tertiary age Lake Bed Formation or Nsungwe Formation.
The wireline logs demonstrated a series of good quality, stacked reservoir intervals in both the Upper and Lower Karoo Group sections. Initial petrophysical analysis has demonstrated a series of well-developed good quality reservoir sands in the deeper Lower Karoo Group section, which had not previously been drilled in the Rukwa Rift Basin. These sands range from 2-20m thick, an average 17% porosity and 0.44 net to gross, interbedded with shale prone seals. These reservoir-seal pairs, combined with their proximity to the Basement helium source, makes this interval a very interesting primary zone.
The Upper Karoo Group section also demonstrates an increased shale content, and more thinly bedded reservoir intervals. The Lake Bed Formation is dominated by sandstones and shales, with minor amounts of limestone. Initial petrophysical analysis of wireline logs over the Lake Bed Formation demonstrates good to excellent quality reservoir sands (average 24% porosity and 0.61 net to gross) interbedded with thin claystones and limestones.
The downhole sampling programme successfully recovered samples from four different intervals in the Lower and Upper Karoo Group. Although, no free gas samples were obtained, there was evidence of helium gas in solution when the samples were transferred at surface, and pressure-volume-temperature analyses were performed. These samples yielded helium up to 8,320 parts per million ("ppm") helium, with the highest values encountered close to a small, faulted zone in the Lower Karoo Group. It was also noted that helium shows increased whilst drilling into the Basement fracture zone until losses were encountered and drilling operations were halted.
The presence of these helium-enriched fluids migrating through the basin along fractures and fault zones is likely to allow the helium to migrate from the deeper Basement source rock. As a result of this increased understanding of the regional characteristics, the Company plans to drill deeper into the Basement to determine whether this trend continues, and helium concentrations increase at greater depths. On this basis, the decision was made to run 7" casing and suspend the Tai-3 well, so the Company can return at a later date and deepen the well to acquire further data.
Drilling of Itumbula West-1
Posterior al final del período, the Itumbula West-1 well was spudded successfully on 6 January 2024, at a revised well location, following geological learnings from the Tai-3 well and acquisition of valuable data. The two primary objectives of this well were to target and evaluate the fault system as well as the conventional Karoo play. The Itumbula West-1 well reached TD on 25 January at 961m MD.
The Company then ran wireline logs which, combined with image logs, confirmed the presence and location of the fault zones and Basement fractures that were originally identified through the evaluation of the 2D seismic. Helium shows obtained from the drilling mud whilst drilling had already indicated that these zones were likely to be helium-bearing intervals, and the wireline data enabled the well test intervals to be identified.
The Company identified three zones for well testing, and upon completion of each Drill Stem Test ("DST"), all three zones successfully yielded downhole gas samples. When performing the Basement DST, high concentrations of helium began to flow to surface following reverse circulation and yielded a compositional mix up to 4.7% helium, 1.5% argon, 8% oxygen and 86% nitrogen. These results were evaluated using an onsite Mass Spectrometer and verified from downhole samples by a field PVT laboratory at the well site. A measured helium concentration of 4.7% equates to almost nine thousand times above background levels of 5.3ppm.
Se llevaron a cabo dos pruebas de pozos posteriores a lo largo de la zona de la falla y arrojaron resultados similares de las muestras de fondo de pozo que se evaluaron en el laboratorio PVT de campo en el sitio. La Compañía ha identificado que la frecuencia del helio aumenta con la profundidad y se transporta preferentemente en fluidos calientes fuera del sótano y a lo largo de conductos de falla. A medida que el helio asciende a través del pozo, la presión disminuye y se cree que el helio sale de la solución y aumenta su concentración.
This was further corroborated with mudlogging data that showed elevated helium whilst drilling the 8½" hole section through the Lake Beds Formation and the shallow fault zone. The well produced a continuous measurement of helium gas across the micro-gas chromatograph ("micro-GC") and this consistent helium gas measurement was repeated during hole opening operations in preparation for running casing.
Despite having an accurate, independent field PVT laboratory on site, the Company has collected duplicate samples where possible, and these are in the process of being sent to a second laboratory for further independent verification once the export process is complete. However, the Company has sufficient information from its onsite analysis and field PVT laboratory at site to continue with its work programme.
In addition to high helium flowing to surface, the Company encountered elevated hydrogen levels that flowed to surface. This concentration of hydrogen was measured at 2.2% using the micro-GC equipment and is over thirty-seven thousand times above background levels (0.6ppm).
During the DST, it was noted that the downhole temperature gauges detected elevated temperatures (>80°C) associated with the release of hot Basement fluids, and subsequently, helium. These temperatures are indicative of a low enthalpy geothermal well. This geothermal energy has the potential to result in either a direct use project or a binary fluid electricity producing plant. This in turn could be utilised in several ways, including a power source in the development and production phase.
The Predator 220 drilling rig completed the drilling of the Itumbula West-1 well in dieciocho años days to a total depth of 961m MD, successfully ran wireline operations and completed three DSTs. Non-productive time was reduced by over 350% between the Tai-3 and Itumbula West-1 wells, with zero downtime related to hydraulic issues. This improvement reflects and justifies the comprehensive upgrade and maintenance programme that the Company carried out post Tai-3.
General operations and HSSE
The Tai-3 well was spudded on 25 September 2023 and the drilling campaign was completed on 6 February 2024 upon completion of the Itumbula West-1 well. That represents a total of 197 operating days, or more than 90,000-man hours and, in addition, over 35,000 km in operational travel was undertaken by personnel during that period. The Company is extremely proud of the fact that this was achieved without any Lost Time Injuries, and this is a testament to the rigorous HSE policies and procedures that were put in place and the professionalism and commitment of all personnel and contractors who were present and assisted with the drilling campaign.
Financiación
In September 2023 the Company raised £6.8 million before expenses (approximately US$8.7 million) through the issue of 113,333,333 new ordinary shares at a price of 6 pence per new ordinary share. The proceeds of this fundraise were for the cost overruns of the Tai-3 well and the drilling of the Itumbula well at a revised location.
On 20 December 2023, the Company announced that it had raised £6.1 million before expenses (approximately US$7.7 million) through the issue of 2,420,842,500 new ordinary shares at a price of 0.25 pence per new ordinary share. This fundraise provided essential funding to enable the Company to complete the drilling of the Itumbula West-1 well whilst all the equipment and third-party services were mobilised.
Post period-end, on 7 February 2024, the Company announced that it had raised £4.7 million, before expenses (approximately US$5.92 million), through a company led placing of 313,333,333 new ordinary shares at a price of 1.5p per new ordinary share.
The company led placing provides Helium One with sufficient working capital to progress its planning for the next stage of the work programme in Tanzania.
Financieros:
As is to be expected with an exploration company, for the six-month period ended 31 December 2023 the Group reported an unaudited pre-tax loss of US$1,064,747 (six months ended 31 December 2022, unaudited pre-tax loss of US$1,858,721). The Company continues to be well funded. As at 31 December 2023 the Company had cash balances totalling US$8.7 million.
Cambios de junta
There were several changes to the Board and its structure during the period. Ian Stalker decided to step down from his position as Non-Executive Chairman after five years in the post, to reduce the number of his non-executive roles. I was delighted to be asked to take over from Ian and stepped into the role of Non-Executive Chairman on 1 August 2023.
During Ian's tenure as Chairman, he oversaw a period of significant achievement, including the Company's successful listing on AIM, its maiden drilling programme in the Rukwa Basin, as well as guiding the Company ahead of the Phase II drilling campaign in the Rukwa Basin in September. The Board would like to take this opportunity to thank Ian for his immense contribution during his time with the Company.
Additionally, Robin Birchall stepped down from his position as Non-Executive Director to focus on other commitments. Russel Swarts stepped down from his Executive role as Finance Director and has now taken up a Non-Executive Director role with the Company.
The Board were also pleased to announce the appointment of Graham Jacobs as Financial and Commercial Director of the Company in August and Graham subsequently joined the board of directors in September. Graham has been working with Helium One since January 2022 on commercial and contracting matters and was instrumental in the acquisition of the Company's drilling rig so was a natural choice to be Russel's successor in the Finance function.
I believe the collective experience of the restructured Board will serve the Company well in its future endeavours.
Outlook
The next six months is expected to be an incredibly busy period of growth for the Company. Itumbula has the potential to be a truly transformational discovery for the Company and the team is now determining the next steps on how best to develop Itumbula and advance the project in the most effective way possible; one that will aim to achieve commerciality at the earliest opportunity.
I would like to take this opportunity to thank all our stakeholders for their continued support and look forward to providing further updates in due course.
James Smith
Presidente
06 de marzo de 2024
ESTADO DE RESULTADOS INTEGRALES CONSOLIDADO CONDENSADO
| Notas | 6 meses al 31 de diciembre de 2023 No auditado | 6 meses al 31 de diciembre de 2022 No auditado |
$ | $ | ||
Operaciones continuas | |||
Ingresos |
| 1,440 | - |
Gastos administrativos | 4 | (1,066,187) | (1,858,721) |
Otros ingresos | - | - | |
Otras ganancias y pérdidas | - | - | |
Pérdida operativa | (1,064,747) | (1,858,721) | |
Costos financieros | - | - | |
Pérdida del período antes de impuestos | (1,064,747) | (1,858,721) | |
Taxation | - | - | |
Pérdida del periodo por operaciones continuadas (atribuible a los accionistas de la controladora) | (1,064,747) | (1,858,721) | |
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|
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Partidas que pueden reclasificarse posteriormente a resultados: | |||
Diferencias de cambio en la conversión de operaciones en el extranjero | (314,379) | 636,723 | |
Pérdida integral total del período (atribuible a los accionistas de la controladora) | (1,379,126) | (1,221,998) | |
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Ganancias por acción: | |||
Utilidad por acción básica y diluida (centavos) | 5 | (0.12) c | (0.29) c |
BALANCE GENERAL CONSOLIDADO CONDENSADO
|
| Como en | Como en | Como en |
| 31 de diciembre de 2023 Sin auditar | 30 de junio de 2023 Auditado | 31 de diciembre de 2022 Sin auditar | |
| $ | $ | $ | |
Notas | ||||
BIENES |
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Activos no corrientes |
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Activos intangibles | 7 | 32,385,522 | 15,509,515 | 13,300,525 |
Propiedad, planta y equipo | 2,378,097 | 5,611 | 4,393 | |
Otros ingresos | 2,082,010 | 1,231,593 | 1,216,998 | |
Total del activo no corriente | 36,845,629 | 16,746,719 | 14,521,916 | |
Activos circulantes |
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| ||
Los inventarios | 345,967 | 1,476,362 | 59,842 | |
Cuentas comerciales y otras cuentas por cobrar | 354,840 | 2,238,094 | 668,467 | |
Efectivo y equivalentes de efectivo | 8,744,705 | 9,600,786 | 13,730,250 | |
Total de activos corrientes | 9,445,512 | 13,315,242 | 14,458,559 | |
los activos totales | 46,291,141 | 30,061,961 | 28,980,475 | |
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PASIVO |
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Pasivo circulante |
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| ||
Comerciales y otras cuentas a pagar | 4,494,986 | 2,857,157 | 398,782 | |
Pasivos totales | 4,494,986 | 2,857,157 | 398,782 | |
Activos netos | 41,796,155 | 27,204,804 | 28,581,693 | |
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EQUIDAD | ||||
Compartir premium | 8 | 70,372,410 | 54,468,236 | 54,489,977 |
Otras reservas | 3,994,406 | 4,242,482 | 3,565,535 | |
Ganancias retenidas | (32,570,661) | (31,505,914) | (29,473,819) | |
Equidad total | 41,796,155 | 27,204,804 | 28,581,693 |
ESTADO DE CAMBIOS EN EL PATRIMONIO DE LOS ACCIONISTAS CONDENSADO CONSOLIDADO
| Note | Compartir premium | Otras reservas | Ganancias retenidas | Equidad total |
$ | $ | $ | $ | ||
Saldo al 1 de julio de 2022 |
| 43,061,318 | 2,587,348 | (27,615,098) | 18,033,568 |
Ingresos integrales |
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|
|
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Pérdida del período | - | - | (1,858,721) | (1,858,721) | |
Diferencias de conversión de moneda | - | 636,723 | - | 636,723 | |
Pérdida integral total del período |
| - | 636,723 | (1,858,721) | (1,221,998) |
Transacciones con propietarios reconocidas directamente en patrimonio |
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|
|
|
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Emisión de acciones |
| 12,050,603 | - | - | 12,050,603 |
Costo de emisión de acciones |
| (621,944) | - | - | (621,944) |
Pagos basados en acciones | - | 341,464 | - | 341,464 | |
Total de transacciones con propietarios |
| 11,428,659 | 341,464 | - | 11,770,123 |
Saldo al 31 de diciembre de 2022 (no auditado) |
| 54,489,977 | 3,565,535 | (29,473,819) | 28,581,693 |
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Ingresos integrales |
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Pérdida del período | - | - | (1,475,409) | (1,475,409) | |
Diferencias de conversión de moneda | - | 24,492 | - | 24,492 | |
Resultado integral total del período |
| - | 24,492 | (1,475,409) | (1,450,917) |
Transacciones con propietarios reconocidas directamente en patrimonio |
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|
|
|
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Emisión de acciones - por honorarios/servicios | - | - | (721,237) | (721,237) | |
Emisión de acciones - por honorarios/servicios | (31,669) | - | - | (31,669) | |
Costo de emisión de acciones | (21,741) | - | - | (21,741) | |
Pagos basados en acciones | - | 467,296 | - | 467,296 | |
Reversión de Reserva de Adquisición de Fusión | - | 349,710 | - | 349,710 | |
Warrants y opciones vencidos durante el período | - | (146,480) | 146,480 | - | |
Warrants y opciones ejercidas durante el período | 31,669 | (18,071) | 18,071 | 31,669 | |
Total de transacciones con propietarios |
| (21,741) | 652,455 | (556,686) | 74,028 |
Saldo al 30 de junio de 2023 (auditado) |
| 54,468,236 | 4,242,482 | (31,505,914) | 27,204,804 |
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Ingresos integrales |
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Pérdida del período | - | - | (1,064,747) | (1,064,747) | |
Diferencias de conversión de moneda | - | (314,379) | - | (314,379) | |
Pérdida integral total del período |
| - | (314,379) | (1,064,747) | (1,379,126) |
Transacciones con propietarios reconocidas directamente en patrimonio |
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Pagos basados en acciones | - | 66,303 | 66,303 | ||
Acciones emitidas por servicios | 49,846 | - | - | 49,846 | |
Emisión de acciones | 8,472,586 | - | - | 8,472,586 | |
Costo de emisión de acciones | (448,150) | - | - | (448,150) | |
Warrants y opciones ejercidas durante el año | 751,988 | - | - | 751,988 | |
Emisión de acciones | 7,764,557 |
|
| 7,764,557 | |
Costo de emisión de acciones | (686,653) |
|
| (686,653) | |
Total de transacciones con propietarios |
| 15,904,174 | 66,303 | - | 15,970,477 |
Saldo al 31 de diciembre de 2023 (no auditado) |
| 70,372,410 | 3,994,406 | (32,570,661) | 41,796,155 |
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ESTADO DE FLUJOS DE EFECTIVO CONSOLIDADO CONDENSADO
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| 6 meses al 31 de diciembre de 2023 No auditado | 6 meses al 31 de diciembre de 2022 No auditado |
Notas | $ | $ | |
flujos de efectivo por actividades operacionales |
|
|
|
Pérdida antes de impuestos | (1,064,747) | (1,858,721) | |
Ajustes para: |
|
| |
Depreciación y amortización | 121,806 | 3,367 | |
Deterioro en la adquisición | - | - | |
Deterioro del inventario | - | 58,036 | |
Acciones emitidas por servicios | 49,846 | ||
Pagos basados en acciones | 66,303 | 341,464 | |
Costos financieros | - | - | |
(Aumento) en cuentas por cobrar comerciales y otras | 1,032,837 | (30,777) | |
(Aumento) / disminución de inventarios | 1,130,394 | - | |
Aumento / (disminución) de cuentas comerciales y otras cuentas por pagar | 1,637,829 | (212,491) | |
Efectivo neto utilizado en actividades operativas | 2,974,268 | (1,699,122) | |
Flujos de efectivo de actividades de inversión |
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| |
Purchase of Plant & Equipment | (2,494,291) | - | |
Gasto en activos intangibles | 7 | (16,876,007) | (1,542,163) |
Efectivo neto utilizado en actividades de inversión | (19,370,298) | (1,542,163) | |
Flujos de efectivo de actividades de financiación | |||
Producto de la emisión de acciones | 16,989,131 | 12,050,603 | |
Costo de emisión de acciones | (1,134,803) | (621,945) | |
Efectivo neto generado por actividades de financiamiento | 15,854,328 | 11,428,659 | |
(Disminución) / aumento neto de efectivo y equivalentes de efectivo | (541,702) | 8,187,374 | |
Efectivo y equivalentes de efectivo al comienzo del período | 9,600,786 | 4,906,153 | |
Movimiento cambiario en efectivo | (314,379) | 636,723 | |
Efectivo y equivalentes de efectivo al final del período | 8,744,705 | 13,730,250 |
NOTAS A LOS ESTADOS FINANCIEROS INTERMEDIOS
1. Información general
The principal activity of Helium One Global Limited (the 'Company') (formerly Helium One Limited) and its subsidiaries (together the 'Group') is the exploration and development of helium gas resources. The Company is incorporated and domiciled in the British Virgin Islands. The address of its registered office is Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. The Company's shares are listed on the AIM Market of the London Stock Exchange ('AIM'), the Frankfurt Stock Exchange and the OTCQB exchange.
2. Base de preparación
The condensed consolidated interim financial statements have been prepared in accordance with the requirements of the AIM Rules for Companies. As an AIM listed Company, the company is entitled to exemption from adopting IAS 34 and this exemption has been taken to the effect that segment information is not disclosed. The condensed consolidated interim financial statements should be read in conjunction with the annual financial statements for the year ended 30 June 2022. The interim consolidated financial statements have been prepared in accordance International Financial Reporting Standards (IFRS) and IFRS Interpretations Committee (IFRS IC) interpretations as adopted by the European Union applicable to companies under IFRS and in accordance with AIM Rules, which have not differed from the previously EU-endorsed IFRS, and hence the previously reported accounting policies still apply. The financial statements are prepared on the historical cost basis or the fair value basis where the fair valuing of relevant assets or liabilities has been applied. El informe intermedio no ha sido auditado ni revisado por el auditor de la Compañía.
Preocupación continua
Los estados financieros intermedios consolidados han sido preparados sobre la base de negocio en marcha. Los activos del Grupo no están generando ingresos, se ha informado una pérdida operativa para el período finalizado el 31 de diciembre de 2023. Los administradores han elaborado proyecciones financieras y previsiones de flujos de efectivo que cubren un período de al menos doce meses desde la fecha de aprobación de estos estados financieros intermedios que demuestran que el Grupo dispondrá de fondos suficientes para hacer frente a los gastos contratados y comprometidos. Los directores confían en que los proyectos de capital actuales y los requisitos de capital de trabajo están financiados y tienen una expectativa razonable de que podrían obtener fondos adicionales, cuando sea necesario, para financiar proyectos de capital adicionales. During the period, the company successfully raised approximately $15.9 million (net of costs) and going forward, directors are confident that funding can be raised as required.
The impact of Covid 19 on future performance and therefore on the measurement of some assets and liabilities or on liquidity might be significant and might therefore require disclosure in the interim financial statements, but management has determined that they do not create a material uncertainty that casts significant doubt upon the company's ability to continue as a going concern.
Es responsabilidad primordial de la Junta garantizar que el Grupo siga siendo un negocio en marcha. Al 31 de diciembre de 2023, el Grupo tiene efectivo y equivalentes de efectivo por $8.7 millones y no tiene préstamos.
Con base en su evaluación, los Directores tienen una expectativa razonable de que el Grupo podrá continuar con su existencia operativa durante los próximos 12 meses y continuar adoptando la base contable de negocio en marcha al preparar estos estados financieros intermedios consolidados.
Estimaciones contables críticas
La preparación de estados financieros de conformidad con las NIIF requiere que la administración realice juicios, estimaciones y suposiciones que afectan la aplicación de políticas y los montos informados de activos y pasivos, ingresos y gastos. Las estimaciones y suposiciones asociadas se basan en la experiencia histórica y en factores que se consideran razonables según las circunstancias, cuyos resultados forman la base para hacer juicios sobre los valores en libros de los activos y pasivos que no son fácilmente evidentes a partir de otras fuentes. Los resultados reales pueden diferir de estas estimaciones.
Las estimaciones y los supuestos subyacentes se revisan de forma continua. Los cambios en las estimaciones contables pueden ser necesarios si hay cambios en las circunstancias en las que se basó la estimación, o como resultado de nueva información o más experiencia. Dichos cambios se reconocen en el período en que se revisa la estimación. Las partidas significativas sujetas a dichas estimaciones se establecen en la Nota 4 del Informe Anual y los Estados Financieros de 2023 de la Compañía. La naturaleza y los montos de dichas estimaciones no han cambiado significativamente durante el período intermedio.
Riesgos e incertidumbres
El Directorio evalúa y monitorea continuamente los riesgos clave del negocio. Los principales riesgos que podrían afectar el desempeño a mediano plazo de la Compañía y los factores que mitigan esos riesgos no han cambiado sustancialmente con respecto a los establecidos en el Informe Anual y los Estados Financieros 2023 de la Compañía, cuya copia está disponible en el sitio web de la Compañía: www.helio-uno.com. Los principales riesgos financieros son el riesgo de liquidez, el riesgo de crédito, el riesgo de tipo de interés y la estimación del valor razonable.
Los estados financieros intermedios resumidos fueron aprobados por el Consejo de Administración el 06 de marzo de 2024.
3. Políticas contables
The accounting policies adopted are consistent with those used in the preparation of the Group's financial statements for the year ended 30 June 2023 and corresponding interim reporting period. There were no new or amended accounting standards that required the Group to change its accounting policies. The directors also considered the impact of standards issued but not yet applied by the Group and do not consider that there will be a material impact of transition on the financial statements.
4. Desglose de gastos por naturaleza
| Notas | 6 meses al 31 de diciembre de 2023 No auditado | 6 meses al 31 de diciembre de 2022 No auditado |
$ | $ | ||
| |||
Depreciación |
| 121,806 | 3,367 |
Sueldos y salarios (incluidos los honorarios de los directores) | 234,968 | 233,489 | |
Honorarios profesionales y de consultoría | 395,960 | 472,388 | |
Seguros | 100,356 | 15,946 | |
Gastos de oficina | 67,094 | 6,685 | |
Deterioro del inventario | - | 57,985 | |
Gastos de opciones sobre acciones | 66,303 | 341,464 | |
Gastos de viaje y manutención | 8,571 | 8,208 | |
Pérdida / (beneficio) por cambio de moneda extranjera | (107,747) | 800,811 | |
Otros gastos | 178,876 | (81,622) | |
| 1,066,187 | 1,858,721 |
5. Pérdida por acción
El cálculo de la utilidad por acción (básica y diluida) se basa en la pérdida consolidada atribuible a los accionistas de la Compañía como sigue:
|
| 6 meses al 31 de diciembre de 2023 No auditado | 6 meses al 31 de diciembre de 2022 No auditado |
$ | $ | ||
| |||
Pérdida atribuible a accionistas de capital |
| (1,064,747) | (1,858,721) |
Número medio ponderado de acciones ordinarias | 925,281,778 | 633,785,263 | |
Loss per Ordinary Share ($/cents | (0.12) | (0.29) |
La utilidad y pérdida diluida por acción se ha calculado dividiendo la pérdida atribuible a los accionistas de la Compañía después de impuestos entre el número promedio ponderado de acciones en circulación durante el año. No se ha calculado la pérdida por acción diluida debido a que las opciones, warrants y notas de préstamo no tienen efecto dilutivo dada la pérdida generada en el período.
6. Dividendos
La Compañía no ha declarado ni pagado dividendos durante los seis meses terminados el 31 de diciembre de 2023 (2022: $ cero).
7. Activos intangibles
Exploración y Evaluación a Costo y Valor Neto Contable |
|
| $ |
Saldo al 1 de julio de 2022 | 11,758,362 | ||
Adiciones a activos de exploración | 1,034,724 | ||
Capitilsed directors fees and employee wages | 514,587 | ||
Capitilsed other expenses | (7,149) | ||
Al 31 de diciembre de 2022 (sin auditar) |
|
| 13,300,524 |
Adiciones a activos de exploración | 1,932,317 | ||
Capitilsed directors fees and employee wages | (7,322) | ||
Capitilsed other expenses | 423,582 | ||
Adiciones liquidadas con patrimonio | - | ||
Variaciones del tipo de cambio | (38,783) | ||
Adiciones totales |
|
| 2,309,794 |
Deficiencias | (100,803) | ||
Al 30 de junio de 2023 (auditado) |
|
| 15,509,515 |
|
|
|
|
Adiciones a activos de exploración | 16,277,827 | ||
Capitilsed directors fees and employee wages | 605,329 | ||
Capitilsed other expenses | (7,149) | ||
Al 31 de diciembre de 2023 (sin auditar) |
|
| 32,385,522 |
Los activos intangibles comprenden los costos de exploración y evaluación que surgen tanto de los activos adquiridos como de los generados internamente.
8. Prima de emisión
| Numero de veces compartido | Acciones ordinarias | Total |
|
| $ | $ |
As at 31 December 2022 | 813,421,641 | 54,711,316 | 54,711,316 |
Costos de emisión de acciones | - | (1,565,622) | (1,565,622) |
| 813,421,641 | 53,145,694 | 53,145,694 |
Emisión de nuevas acciones | 6,857,361 | 1,858,878 | 1,858,878 |
Costes de emisión de acciones | - | (536,336) | (536,336) |
As at 30 June 2023 | 820,279,002 | 56,570,194 | 56,570,194 |
Costos de emisión de acciones | - | (2,101,958) | (2,101,958) |
| 820,279,002 | 54,468,236 | 54,468,236 |
Issue of shares - share based payment | 644,095 | 49,846 | 49,846 |
Issue of shares - exercise of options | 6,450,000 | 230,341 | 230,341 |
Issue of shares - exercise of options | 1,000,000 | 36,113 | 36,113 |
Emisión de nuevas acciones - 13 de septiembre de 2023 | 114,083,333 | 8,472,586 | 8,472,586 |
Costes de emisión de acciones | - | (448,150) | (448,150) |
Issue of shares - exercise of options | 1,000,000 | 35,180 | 35,180 |
Issue of shares - exercise of options | 13,000,000 | 450,353 | 450,353 |
Emisión de nuevas acciones - 29 de diciembre de 2023 | 2,445,921,000 | 7,764,558 | 7,764,558 |
Costes de emisión de acciones | (686,653) | (686,653) | |
Al 31 de diciembre de 2023 | 3,402,377,430 | 73,609,171 | 73,609,171 |
Costos de emisión de acciones | - | (3,236,761) | (3,236,761) |
| 3,402,377,430 | 70,372,410 | 70,372,410 |
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