최종 결과
발행 전에 회사는 이 발표에 포함된 정보를 영국 시장 남용 규정에 따라 내부 정보를 구성하는 것으로 간주했습니다. 이 발표가 발표됨에 따라 이 정보는 이제 공개 도메인에 있는 것으로 간주됩니다.
Zinnwald Lithium plc / EPIC: ZNWD.L / 시장: AIM / 부문: 광업
월 22 2024
Zinnwald Lithium plc('Zinnwald Lithium' 또는 '회사')
최종 결과
Rapidly advancing the EU's second largest hard rock lithium project
Zinnwald Lithium plc, the European focused lithium company developing the integrated Zinnwald Lithium Project (the 'Project') in Germany, is pleased to announce its final audited results for the year ended 31 December 2023.
31년 2023월 XNUMX일에 종료된 연도의 회사 연차 보고서 및 재무제표는 오늘 주주들에게 게시될 예정이며 웹사이트 www.zinnwaldlithium.com에서 확인할 수 있습니다.
하이라이트
12년 31월 2023일까지 XNUMX개월
· Fundraise of £18.75m completed in March 2023, including AMG Critical Minerals N.V becoming a 25% shareholder.
· Completed 84 hole, 27,000m in-fill drilling programme.
· 대규모 암석 단위를 기반으로 상세한 광산 설계를 시작했습니다.
· Completed mineral processing pilot tests in December 2023 confirming good lithium ('Li') recoveries and main stream front end flowsheet design.
· Commenced basic engineering for the mineral processing flowsheet in December 2023.
· Advanced regional exploration strategy with the granting of the Bärenstein exploration licence, the acquisition of the drill core and geological data from the previous holders of the Sadisdorf exploration licence, the start of further exploration drilling at Falkenhain; and the extension of the Altenberg licence to February 2027.
· Further strengthened the Owners' team in Germany with Marko Uhlig appointed as Managing Director of Zinnwald Lithium GmbH, as well as several key appointments across a number of functional areas including mining engineering, mineral processing and permitting.
· Appointed Tamesis Partners LLP as joint corporate broker which published its first independent research note on the Company.
· Completed sale of Erris Zinc Ltd to Ocean Partners.
· The closing cash balance for the Group at the period end was ?14.3m; as at today's date, the Group's cash balance is ?12.3m.
Post period end to 21 March 2024
· Publication of updated Mineral Resource Estimate ('MRE') confirming a 445% increase in tonnes and a 243% increase in contained lithium.
· MRE 및 광물 처리 테스트 작업을 통해 생산 계획에 Albite Granites를 포함시키는 가능성이 확인되었습니다.
· Confirmed Zinnwaldite concentrate suitability for Metso's alkaline process; no additives or high temperatures required to achieve Li-recovery to solution clearly above 95%.
· 현재 파일럿 테스트 시설의 가용성에 따라 2024년 후반에 은행 가능 타당성 조사('BFS')를 통해 프로젝트를 최적화하기 위한 지속적인 작업이 예상됩니다.
회장 성명
Demand for electric vehicles ('EVs') grew strongly in 2023 despite some coverage in the press to the contrary. A closer look at the actual numbers indicated that global plug-in vehicle sales reached 14.2 million vehicles, a year-on-year increase of 35%. Plug in vehicles represented ~16% of global light vehicle sales in 2023 against a backdrop of recovering demand for light vehicles generally. Beyond EV growth as renewable energy technologies become more widespread, lithium-ion batteries have become indispensable for storing this clean energy. Consequently, ensuring a local and sustainable supply of lithium within Europe has become a matter of strategic importance for energy security and economic development.
Supporting new lithium mining operations within Europe presents a unique opportunity for local communities to participate in the continent's energy transition. By tapping into domestic lithium resources, Europe can reduce its reliance on imports from countries with uncertain political landscapes and questionable environmental standards to not only enhance the bloc's energy security but also foster economic growth and job creation within local communities.
Furthermore, promoting local lithium mining operations aligns with Europe's commitment to environmental sustainability and social responsibility. Unlike some lithium extraction processes in other parts of the world, European mining operations are required to adhere to stringent social and environmental standards and employ eco-friendly practices. With this in mind, by investing in new mining technologies and adhering to strict environmental regulations, we aim to minimise our ecological footprint and mitigate potential negative impacts on local ecosystems and communities to become one of the most sustainable integrated LiOH producers in the world.
Against this backdrop, we were delighted to announce, post period end in February, a 445% increase in the mineral resource estimate ('MRE') at our core license area, which is a brownfield site with some existing infrastructure situated in the old mining region of Saxony, Germany (the 'Project'). This expansion, which takes the total lithium content of the Project to 2.7Mt LCE, solidifies its position as the second largest hard rock lithium project in the EU both in terms of resource size and contained lithium content and underscores its strategic significance within the region.
The incorporation of mineralised granite into the resource and subsequent mine planning will enable us to implement more streamlined bulk underground mining methods, which will boost productivity and profitability beyond the projections outlined in the Preliminary Economic Assessment ('PEA') released in 2022.
Notably, while the MRE covers the 2.6 km2 core mining license, our exploration rights cover approximately 10 km2 in the area and we hope to identify additional lithium resources which will extend the lifetime of the Project.
In terms of the lithium market, 2023 was an interesting year. By the end of 2022, lithium prices had reached nearly $80,000 per tonne as EV manufacturers and original equipment manufacturers ('OEMs') scrambled to secure lithium sources. This reversed in 2023, and now LiOH prices are hovering at around $13,250 per tonne. In our view, and that of a number of other market commentators, current prices are as unsustainable as the highs of 2022 and as such our expectation is that they will revert to higher levels once inventory across the industry come back in line with historic norms. In addition, our November 2022 PEA suggested operating costs per tonne LiOH of US$6,200, which underscores the viability of the Project even in a weak market.
Longer term, analysts suggest that the price of lithium will return to levels around $25,000 to $35,000 per tonne; this is supported by robust demand forecasts. In Europe in particular, demand is forecast to rise by over 300% from 2023 to 2030. Notably, very little of this demand can be met by domestic projects, even if the majority of them come on stream which is far from certain. To address this imbalance, the EU should shortly pass into law the Critical Raw Materials Act ('CRMA'), which provides for the possibility to expedite permitting processes and deliver mechanisms to support financing for projects designated as "Strategic". As our project meets all the criteria for this status, we are hopeful that it will be classified as such.
The urgent need for strategic planning and investment in the European lithium supply chain presents a promising opportunity for Zinnwald Lithium as we are hopeful of commencing operations as the supply deficit becomes pronounced.
Our focus is therefore on delivering a bankable feasibility study, anticipated in Q4 2024, and thereafter securing funding to build an integrated LiOH project near the heart of Europe's chemical and automotive industries.
In summary, the importance of lithium in Europe cannot be overstated, particularly in the context of the continent's transition towards clean energy and sustainable development. We envisage our project playing a key role in helping Europe reach its climate goals and look forward to updating the market as we achieve key milestones during 2024.
Finally, I would like to thank our shareholders and stakeholders for their ongoing support.
제레미 마틴
비상임이사
THE ZINNWALD LITHIUM PROJECT
The Zinnwald Lithium project is located in east Germany, some 35 km from Dresden and adjacent to the border with the Czech Republic. The Project concept is for a fully integrated underground mine and associated, on site, mineral and chemical processing to produce a battery grade lithium hydroxide. The Company's business model is predicated around utilising its inherent advantages to enable it to become a sustainable project serving the European lithium market. Europe does not currently have a domestic source of lithium supply and there are relatively few projects within the EU. The EU will shortly be passing the CRMA into law and the Company intends to apply for designation as a "Strategic Project" under this legislation as soon as applications start. The Company believes that it has a strong case to meet the key criteria set out in the CRMA to qualify as a Strategic Project, namely:
· Meaningful contribution to EU Supply. Zinnwald's 2022 PEA already identifies a 12,000 tpa production (equivalent to up to 800,000 EVs per annum) and a greater than 35-year mine life. The updated MRE shows the Project shows a significantly increased resource that is the second largest in the EU and should support a materially higher annual production and an even longer mine life.
· Technically feasible within reasonable timeframe. The Company has demonstrated the feasibility of its flowsheet as part of the PEA and has been able to produce multiple kgs of battery grade Lithium hydroxide. Its flowsheet is based on the integration of individual parts that are well established in other industries. As part of its forthcoming BFS, the Company is working with one of Europe's largest engineering and production companies, Metso, to potentially integrate its technologies and processes into its own flowsheet.
· Implemented sustainably. The Zinnwald Project is a brownfield mining one in an area that has a tradition of mining stretching back 800 years. There is extensive infrastructure in the immediate area that could both accelerate the time of construction, as well as offer an opportunity to site some of the mineral processing works underground. The Project's flowsheet is also designed to minimise waste products, as well as producing co-products (Fertiliser, PCC) that are important to other local industries. The Project will also be permitted under German / EU regulations, which are probably the most stringent globally from an environmental point of view.
· Cross border benefits. The Company is already engaged with consultants, designers and equipment suppliers in other parts of the EU. The Project will likely source a number of its reagents from suppliers in other EU countries, always taking into account optimal sourcing strategies. The end product of Lithium Hydroxide could be used in various of the Gigafactories proposed for nearby countries in the EU (e.g.: Poland, Czech) and thereafter back to German and European OEMs, where the finished batteries would be delivered.
Geology and License Areas
The Project is in a granite hosted Sn/W/Li belt that has been mined historically for tin, tungsten and lithium at different times over the past 400 years. Lithium is contained in lithium-bearing mica, which is called "zinnwaldite" takings its name from the nearby village. Several lithium focused projects in Europe are focused on the exploitation of zinnwaldite ore. The Project comprises five license areas:
The Zinnwald Mining License
The Zinnwald Mining License covers the core project area where a resource has been defined. The license covers 256.5 ha and is valid to 31 December 2047. In February 2024, we announced an updated Mineral Resource Estimate at this license area that showed a 445% increase over the previous MRE issued in May 2018, as follows:
· Measured resource containing 11.3 Mt at a grade of 3,420 ppm Li and an Indicated resource containing 182.2 Mt at a grade of 2,140 ppm This represents approximately 2.3 million tonnes of lithium carbonate equivalent ('LCE') or 429,000 tonnes of contained Lithium.
· 33.3t의 리튬 금속(약 2,140톤 LCE)을 포함하는 71,000ppm 등급의 추정 광물 자원은 379,000Mt입니다.
This updated MRE establishes the Project as the second largest resource in the EU and the third largest in Europe as a whole. The chart below puts the Project in context of the other European hard rock lithium projects.
Falkenhain, Altenberg, Sadisdorf and Bärenstein exploration licence areas
· Falkenhain - the licence covers an area of 2,957,000 m² and, in 2022, the licence was extended for a further three years to 31 December 2025. The Company has commenced a 10 drill-hole exploration programme at this licence area.
· Altenberg - the licence covers an area of 42,252,700 m² and in October 2023 the term of the licence was extended.to February 2027. The Company is currently evaluating historical data, which will be used to define new exploration targets in the area.
· Sadisdorf - the licence covers an area of 2,250,300 m² and is valid to 30 June 2026. Historical exploration work at the Sadisdorf licence by previous licence holders resulted in a December 2017 historic JORC compliant inferred mineral resource of 25 Mt with an average grade of 0.45% Li2O (average 2,053 ppm lithium head grade). The Company acquired the core and geological data prepared by the previous owners during 2023 and is reviewing and evaluating this data to determine further exploration steps.
· Barenstein - this licence covers an area of 4,934 hectares and was awarded in July 2023. As shown in the map below, the Bärenstein licence closes the gap between the Falkenhain and Altenberg licences. This greenfield licence holds significant mineral potential and was historically mined for tin and silver between the 15th and 19th centuries. The Bärenstein licence area includes land that is being evaluated for the future mining and processing operations of the Project.
Project Plans and Timeline
The Group's strategy is to focus on advancing a large scale fully integrated operation that produces battery-grade lithium products; to optimise the Project from a cost perspective; and to minimise the potential impact on the environment and local communities. All aspects of the Project from mining through to production of the end product are planned to be located near to the deposit itself in an area with developed infrastructure, energy sources, services, facilities, and access roads and rail. Power and water are provided by existing regional supply networks. It is also located close to the heart of the German automotive and chemical industries.
To progress this strategy, the Group has taken a number of steps in the further definition, design and study work required, which culminated in the publication on 7th September 2022 of the "Preliminary Economic Assessment ("PEA") for the revised Zinnwald Lithium Project. The Company issued its updated MRE in February 2024, as noted above. The Company is now working on its Bankable Feasibility Study to further advance the Project towards construction and operation and expects to issue this in late 2024.
PEA Mine Plan
The Project includes an underground mine with a nominal output of approximately 880,000 t/a ore at estimated 3,004 ppm Li and 75,000 t/a barren rock. Ore haulage is via a 7km partly existing network of underground drives and adits from the "Zinnerz Altenberg" tin mine which closed in 1991. The mining operation for the Project is planned as an underground mine development using an access tunnel to access the deposit from its base. This tunnel, a portion of which is pre-existing infrastructure, will also be used for ore transportation from the mine to the processing area. Ventilation and emergency access will also be provided by the construction of a ventilation decline and existing shafts. The estimated mine life covers >35 years of production. The optimisation of bulk-mining methods has been a key consideration to allow increased total mined tonnage. The cross-section shown below indicates the drainage access tunnel, the access tunnel extension and the ventilation decline as well as the historic tailings facility at IAA Bielatal.
PEA Processing Flowsheet and Metallurgical Testwork
The Zinnwald Lithium Process Plant is designed to process 880,000 dmt/a of ROM feed, at an average grade of 0.30 wt.% Li, to produce a minimum of 12,011 t/a of battery grade LiOH*H2O (equivalent to 10,530 t/a LCE) and 56,887 t/a of K2SO4 and about 16,000 t/a PCC (precipitated calcium carbonate) by-products. The flowsheet shown below is based on calcium sulfate/calcium carbonate roasting and consists of the following major unit processes. The flowsheet test work has been based on an original 100t lithium-mica greisen ore sample that has produced 50 kg of a reference LiOH product sample as well as for the locked cycle test for process verification as part of the process design work.
Permitting and Environmental Studies
The overall permitting pathway for the Project is subdivided between processes to be permitted under the Mining Act, which includes the mine, its associated infrastructure and the mechanical separation plant approved under a Mandatory Framework Operation Plan (MFOP) and the Bundesimmissionsschutzgesetz (BImSchG) (Federal Emission Protection Act) and the Water Authority for all aspects relevant to water use, potential for water pollution etc.
Economic Analysis in the PEA
The economic analysis included in the PEA (summarised below) demonstrates the financial viability of the Project. Based on the assumptions detailed in this report the Project supports a Pre-tax Net Present Value ("NPV") of US$1.6 billion (at a discount rate of 8%, "NPV8)") and a pre-tax Internal Rate of Return ("IRR") of 39%. The after tax NPV8 is US$1.0 billion and post-tax IRR is 29.3% The Project has a mine life of over 35 years and the payback period is less than four years post commencement of production. The full report is published on the Company's website at https://www.zinnwaldlithium.com/investors/reports-and-presentations/
PEA 핵심 지표 | 단위 | 가치관 |
세전 NPV(8% 할인) | 미화 백만 달러 | 1,605 |
세전 IRR | % | 39.0% |
세후 NPV(8% 할인) | 미화 백만 달러 | 1,012 |
세후 IRR | % | 29.3% |
단순 회수(년) | 연령 | 3.3 |
초기 건설 자본 비용 | 미화 백만 달러 | 336.5 |
평균 LOM 단위 운영 비용(사전 부산물 크레딧) | 톤당 US$ LiOH | 10,872 |
평균 LOM 단위 운영 비용(부산물 크레딧 이후) | 톤당 US$ LiOH | 6,200 |
평균 LOM 수익 | 미화 백만 달러 | 320.7 |
부산물이 있는 평균 연간 EBITDA | 미화 백만 달러 | 192.0 |
연간 평균 LiOH 생산량 | 연간 톤 | 12,011 |
모델에서 가정한 LiOH 가격 | 톤당 US$ | $22,500 |
연간 평균 SOP 생산 | 연간 톤 | 56,887 |
모델에서 가정한 혼합 SOP 가격 | ? per tonne | 875 |
전략 보고서
회사의 전략 보고서에서 발췌한 내용은 다음과 같습니다.
전략 재검토
회사개요 - 배경과 발전
The Group was originally established in 2012 as a mineral exploration and development company and undertook its IPO on AIM in December 2017. In October 2020, the Company completed its transformation into a lithium-focused development company with the acquisition (via a reverse takeover) of Bacanora Lithium Plc's 50% ownership and joint operational control of Deutsche Lithium GmbH whose principal asset was the Zinnwald Lithium Project. Deutsche Lithium GmbH has subsequently been renamed Zinnwald Lithium GmbH ('ZLG'). In June 2021, the Company completed the acquisition of the remaining 50% of ZLG from SolarWorld AG, a company which had been in administration since 1 August 2017. This gave the Company full ownership and full operational control of ZLG.
In December 2021, Bacanora distributed its entire holding of 30.9% of the Company's shares to its own shareholders as part of the terms of its takeover by Ganfeng Lithium Ltd. This expunged most of the agreements between the Company and Bacanora that had been put in place at the time of the reverse takeover. The sole remaining agreement is the Royalty Agreement covering 50% of the Project, which remains in place.
회사 전략
The Zinnwald Lithium Project, as set out above, is the Company's core development asset and the sole focus of the Board and its strategy. This strategy continues to be underpinned by a technically led team with extensive experience in bringing projects from the feasibility stage through to mine production, as well as the capital markets experience to source the funding required for these types of mining projects. The Company will focus on further de-risking the Project as it is advanced towards a financing decision. Key work areas include:
· Expansion of the potential scale of the Project through resource expansion (both at the core licence area and satellite exploration licences), optimised mine planning, including the application of bulk mining techniques and infrastructure and site planning;
· Further refine the Processing Flowsheet that supports the primary production of battery grade lithium products including improvements in recoveries, reduced waste generation and the production of valuable by-products;
· Complete a Bankable Feasibility Study on the Project following on from the 2022 PEA;
· Identification of and negotiation with further long-term cornerstone investors;
· Identification of and negotiation with off-take partners that could include battery manufacturers, chemical producers or commodity traders;
· Identification of and negotiation with potential project financing partners that could include banks and national and trans-national development organisations;
· AAC 클래스 3을 향해 플랜트 엔지니어링을 발전시킵니다.
· Minimising the carbon footprint through project wide optimisation (transport, material flow, flow sheet, site location);
· Finalisation of the selection of the optimal site locations;
· 프로젝트 경제성을 향상시킬 수 있는 잠재력이 있는 프로젝트 인근의 기존 광산 인프라 보유자(주로 독일 국가)와의 협상
· Advancing the permitting process for the construction and operation of the mine; and
· 광범위한 대중 참여를 통해 사회적 운영 허가를 보장합니다.
The Company recognises the importance of the general public and NGOs in the permitting processes and has committed to proactively engage with all the stakeholders in its projects.
운영 검토
독일
During 2023 and into 2024, the Group has made significant progress on the Project, including the publication of an updated MRE that showed a 445% increase in tonnes of ore and a 243% increase in contained lithium. As part of this progress, the Group completed the following matters during the year, and after the year end, to underpin the Project continued development.
모금
On 29 March 2023, Zinnwald completed a £18.75m fundraise at a 26% premium to its share price at close on 22 March 2023. This raise was cornerstoned by AMG, existing significant shareholders, and new German institutional investors. These funds have enabled the Group to accelerate its various workstreams and will finance it beyond completion of the BFS. As part of the investment from AMG, Zinnwald has welcomed Dr Stefan Scherer to the Board.
자원 개발
In fill and Resource Delineation Drill Programme
The successful fundraise completed at the end of March 2023 enabled the Company to significantly accelerate its resource delineation drilling activities. On 15 September 2023, the Company finished its drill programme at its core Zinnwald Licence area, totalling 26,969m of diamond core drilling across 84 drill holes. This campaign more than doubled the total number of holes completed in the licence area, including the historic drill campaigns. The Company was able to deploy up to six drill rigs simultaneously, which allowed the completion of the programme within a tight timeframe. The Company's purpose-built core facility allowed the processing of more than 400 metres of core per week with the achievement of greater than 95% core recovery. The results of the infill drilling campaign increased the Company's level of confidence in the geological model of the orebody and were published in the updated MRE in February 2024 (see below).
업데이트된 광물 자원 추정치
On 21 February 2024, the Company published its updated independent Mineral Resource Estimate ('MRE') that showed a substantial increase in its Mineral Resource at the Project with a 3.4x increase in contained lithium in the Measured and Indicated categories. This establishes the Project as the second largest hard rock lithium project by both resource size and contained lithium in the EU and clearly highlights its scale and strategic importance.
The MRE incorporated 26,911 metres of new diamond core drilling across 84 drill holes and a reinterpreted and updated geological model since the previous MRE which was released in September 2018. In addition to the high-grade greisen mineralisation, focus of the recent 2022/2023 drilling was the lithium mineralisation hosted by the broader zone of altered albite granite, which includes internal lenses of higher-grade greisen. The inclusion of the mineralised granite in the resource and ultimately the mine plan will allow more efficient bulk underground mining techniques with the potential to meaningfully increase the lithium production from what was contemplated in the PEA published in 2022. Highlights of the MRE included:
· A 445 % increase in tonnes and a 243% increase in contained lithium ('Li') in the Measured and Indicated category versus the previous 2018 MRE;
· 측정 및 표시 범주의 429년 MRE 2018kt와 비교하여 총 125kt의 Li가 포함되어 있습니다.
· 11.3 Mt grading 3,420ppm Li (0.736% Li2O) in the Measured category;
· 193.5 Mt grading 2,220ppm Li (0.478% Li2O) in the Measured and Indicated category;
· 33.3 Mt grading 2,140 ppm Li (0.461% Li2O) in the Inferred category;
· Increase in overall tonnage predominantly due to the incorporation of a broad zone of mineralised granite, as well as contribution of an extra 26,911 metres of new drilling over 84 holes;
· Measured classification only applied to the external greisen domains due to a higher metallurgical confidence; Snowden Optiro recommends further metallurgical variability testwork in the broad mineralisation zone domain to further increase confidence;
· Demonstrated dimensions of the mineralised zone (true thickness c. 80 metres) and continuity of ore supports highly efficient mining methods with minimal waste rock production; and
· Mineral Resources reported using a 1,100ppm Li cutoff grade and a stope optimisation to constrain an RPEEE Resource.
The MRE (detailed below) was prepared in accordance with National Instrument 43-101 Standards of Disclosure for Mineral Projects of the Canadian Securities Administrators ("NI 43-101") by independent consulting firm Snowden Optiro Ltd ("Datamine International") of Bristol, United Kingdom.
Table ?0.1, Mineral Resource Statement for Zinnwald Lithium Project, effective 20th February 2024.
분류 | 도메인 | 톤 | 평균 등급 | 포함 된 금속
| ||
(산) | 리(ppm) | Li2O(%) | 리(kt) | LCE (kt) | ||
정확히 잰 | 외부 그리젠 (1) | 11.3 | 3,420 | 0.736 | 39 | 206 |
광물 지역 (2) | - | - | - | - | - | |
내부 그리젠 | - | - | - | - | - | |
광물화 화강암 | - | - | - | - | - | |
소계 (1) 및 (2) | 11.3 | 3,420 | 0.736 | 39 | 206 | |
가리키는 | 외부 그리젠 (1) | 2.1 | 3,510 | 0.756 | 7 | 40 |
광물 지역 (2) | 180.0 | 2,120 | 0.456 | 383 | 2,037 | |
내부 그리젠 | 14.6 | 3,320 | 0.715 | 49 | 259 | |
광물화 화강암 | 165.4 | 2,020 | 0.435 | 334 | 1,778 | |
소계 (1) 및 (2) | 182.2 | 2,140 | 0.461 | 390 | 2,077 | |
측정 + 표시 소계 | 193.5 | 2,220 | 0.478 | 429 | 2,283 | |
유추 | 외부 그리젠 (1) | 0.8 | 3,510 | 0.756 | 3 | 15 |
광물 지역 (2) | 32.5 | 2,110 | 0.454 | 68 | 364 | |
내부 그리젠 | 0.6 | 2,880 | 0.620 | 2 | 9 | |
광물화 화강암 | 31.9 | 2,090 | 0.450 | 67 | 355 | |
소계 (1) 및 (2) | 33.3 | 2,140 | 0.461 | 71 | 379 |
광산 계획 활동
As the drilling programme, geological modelling, geotechnical investigations and minerals processing testwork progressed, strategic mine planning was started by the Company and SRK. This work is ongoing with the laterally and vertically extensive Albite Granite domain that now forms part of the Project's MRE included in the mine plan.
It is envisaged that the revised mine design will incorporate the strategy of higher productivity mining methods, as well as operating the mine using a fully electrified trackless equipment fleet. This current work focuses on the understanding of key drivers of costs and efficiency across the entire production operation, taking all technical aspects of the Project into consideration. Detailed understanding of geotechnical aspects at Zinnwald as well as downstream process efficiencies and cost assumptions are crucial to adequately determine future metrics defining the Cut-off-Grade ('COG') and optimal production capacity scenarios.
Large scale sub-level stoping with subsequent backfill has been determined to be the optimal mining method. Sub-level stoping offers higher capacity, lower operating expenditure and easier backfill process than room and pillar-method assumed in the earlier studies. The large dimensions of both the High Grade External Greisen domain as well as the Albite Granite domain, now confirmed with the new MRE, will allow substantially higher lithium grade than the life-of-mine average during the early production years.
PROCESS DEVELOPMENT / TESTWORK / ENGINEERING
During 2023, working with several partners including Metso and UVR FIA in Freiberg, the Company has continued its various mineral processing, calcination and hydrometallurgical testwork programmes. The initial results from the pilot and bench scale testwork are encouraging as further described below and will assist in delivering additional engineering parameters that will feed into downstream engineering design. The processing testwork has utilised representative samples generated from core from the Company's 84-hole drilling campaign including both ore types, the High Grade Greisen ('HGG') and Albite Granite ('AG').
미네랄 가공
Pilot scale mineral processing testwork was completed in December 2023 at the GTK pilot facilities in Finland, by GTK and Metso experts. The primary goal of this work was to confirm previous testwork results on a representative sample that now also includes the lithium bearing Albite. The results of these tests confirmed the conclusions of the bench scale tests performed in the summer of 2023 that mineral processing of run-of-mine ore is achievable using a mainstream front-end flowsheet consisting of a comminution circuit and a rougher-scavenger wet magnetic separation circuit.
Metso was supplied with a representative two-ton bulk sample to model the initial 15 years of mine life incorporating a mix of both HGG and AG. The main findings were:
· A main stream mineral processing flow sheet can be applied;
· 시뮬레이션된 Run of Mine 샘플의 Li 회수율은 c.80%이고 질량 끌어당김은 c.18%입니다.
· The same mineral processing flow sheet is suitable for both of the ore types; and
· 두 가지 광석 유형 모두 회수율을 저하시키지 않고 개별적으로 또는 혼합하여 처리할 수 있습니다.
The mineral processing flowsheet was designed by Metso, with basic engineering initiated in December 2023. The equipment selection was completed in February 2024.
파이로제련 및 습식제련
To ensure the suitability of Zinnwaldite for Metso's proprietary alkaline leaching, a sample of Zinnwaldite concentrate generated in the mineral processing pilot testwork was calcined and subsequently leached at bench scale at Metso's facilities in Pori, Finland. The encouraging main findings are:
· No additives needed in calcination;
· Significantly less waste material produced;
· 온도가 1000°C보다 확실히 낮습니다. 그리고
· 용액으로의 Li 회수율은 확실히 95% 이상입니다.
The alkaline processing route has the potential to offer significant advantages in terms of overall recovery, efficiency and reduced impact on the environment.
The Company is now moving on to the calcination pilot testwork at IBU-tec's facility in Weimar, Germany, under Metso's supervision, to confirm the parameters of the calcination flowsheet.
A representative sample of Zinnwaldite concentrate has also been provided to K-Utec for tests to confirm that the large-scale tests previously performed by K-Utec based on HGG concentrate are applicable to the material derived from a combination of both pre types.
수문 지질학
In February 2024, the Company completed its hydrogeological drill programme that comprised eight groundwater ('GW') monitoring wells and was started in September 2023. These included six deep wells extending to reach the mineralised Albite Granite, and two shallow drill wells intended to penetrate the Rhyolite rock of the hanging wall. All of these wells will be converted to long term ground water monitoring wells to collate data on an ongoing basis. This represents an essential piece of work for both technical and planning as well as environmental impact assessment ('EIA') permitting requirements.
The results of this programme will support the production of a hydrogeological underground and surface model. This model will include information received from Geomet in regard to data on the Czech side of the border to support the development of a combined cross-border hydrogeological model. This represents an essential piece of work for both technical and planning as well as environmental impact assessment ('EIA') permitting requirements. The Company is supported by a group of consultants in this effort, including SRK, Geologische Landesuntersuchung Freiberg GmbH ('GLU'), Fugro and ERM.
OTHER OPERATIONAL MATTERS
인프라
In 2023, the Company continued its work on defining the optimal solutions for the required infrastructure based on the potential for higher production levels supported by the results of the drilling campaign and the metallurgical testwork carried out. The Company appointed Fichtner GmbH, a major German consulting group with experience concerning materials handling, road, and rail infrastructure as well as all civil works. The Group will, using trade-off studies, evaluate the most suitable, economical, and environmentally friendly options for all surface facilities.
The Company also undertook the digitisation of historic mine plans of the Zinnerz mine in Altenberg, in collaboration with the owner of the historic Zinnerz Altenberg mine, the LMBV. The digital plans now cover more than three production and mine infrastructure levels of the historic mine and are vital in the process of developing detailed construction plans and mine designs that will also include utilisation of the existing historic mine infrastructure in Altenberg. This would result in significantly reduced disruption to local residents by hauling the ore underground on the 500m RL elevation towards the processing site, northeast of Altenberg.
The Company has also continued with its evaluations for tailings management, supported by Knight Piesold (UK), which specialise in tailings management and engineering. The Company is strongly committed to progress planning for a Dry Stack Facility ('DSF'), for which multiple design and site options are being evaluated.
탐사 라이선스
Whilst the primary focus is on the development of its core Zinnwald Licence, the Company continues to advance targets on its other 100% owned prospective exploration licence areas including Falkenhain, Altenberg, Bärenstein and Sadisdorf that surround the Zinnwald licence (See Project overview above for more detail). The Altenberg exploration licence was renewed in November 2023 for a further three years to February 2027. The Company now has licences over almost 10,000 hectares in an area that has been one of the mainstays of German mining for almost 800 years. The Company believes that these licence areas have the potential for additional satellite resources to support the longer-term expansion of the Zinnwald Project as a whole and potentially provide an additional production opportunity to further expand one of Europe's largest lithium opportunities.
공동 -Broker 약속
In February 2023, the Company appointed Tamesis Partners LLP as joint corporate broker and it published the first independent research note on the Company. Tamesis is a specialist ECM and advisory house with a focus on the mining sector. Tamesis will support the Company with research coverage and access to an incremental audience of institutional and strategic investors.
Staffing in Germany
The Group has further strengthened the team in Germany in 2023, adding skills in several key disciplines including geology, mining and logistics. The Company appointed Marko Uhlig as Joint Managing Director of Zinnwald Lithium GmbH. Marko is a seasoned professional manager with a wealth of commercial experience gained over a career of more than 30 years. He has worked in Germany as well as internationally for companies including ThyssenKrupp AG and SKW Metallurgie AG and is a graduate of Freiberg University. The local Project team now comprises 15 full time staff of which five are female. The Company also employs six full time consultants with expertise across all the areas of the Project's flowsheet and development plan. In total the Group has twenty two full-time professionals (including employees and full time consultants) working across disciplines in both the Freiberg and London office locations. In addition to the professionals working directly for the Company, more than 30 professionals work for the Project in partner organisations.
ESG와 지속가능성
Progress in relation to Permitting, Environmental, Social and Governmental engagement are covered in detail in the report of the Sustainability Committee below.
2023년 리튬 시장
Developments in EU
In December 2023, the EU Parliament formally adopted the proposed regulation for the Critical Raw Materials Act ('CRMA') and the European Council is expected to approve it by the end of March 2024 with the regulation coming into force in April 2024. The CRMA proposes benchmarks of 10% of the EU's annual consumption of lithium for extraction and 50% for processing; proposals to simplify permitting procedures; and a plan to identify selected strategic projects to benefit from EU financial support. The CRMA also sets time frames for strategic projects to secure permits - a maximum 15 months for processing and recycling projects and 27 months for mining. EU countries will be required to designate single points of contact to process permit applications, with strategic projects given priority status. They will also have to develop national programmes for exploring geological resources.
Once the CRMA passes into law, the EU Commission has said it will invite applications to be designated as a formal "strategic" project. The Company intends to apply for this designation as soon as applications start and believes that it has a strong case to meet these key criteria, as outlined in the Project Overview above.
In the last few months alone, there have been a number of potential long-term announcements from EU and German bodies in regard to both grant and long-term equity partners. In October 2023, the German Government published a new funding guideline to promote investment in the development and expansion of production capacity along the entire battery value chain. In November 2023, the EU announced the 4th cash call for ?4 billion under the EU Innovation Fund that expects to issue grants of up to ?40 billion over 2021-2030. In January 2024, EIT InnoEnergy launched a ?500m European battery raw materials equity investment fund. In February 2024, the German government earmarked ?1bn for equity investment in critical raw materials projects to be administered by the KFW development bank. The Company has already started engagement with various of these bodies and will continue to do so, as the Project moves towards its Financing Investment Decision ("FID").
General Lithium Market in 2023 and BFS Pricing
2023 saw a severe retrace of the widely quoted spot price for lithium products into China from the highs of $80,000 per tonne in 2022 to around $15,000 per tonne in early 2024. The lithium market has grown very rapidly from being a relatively small niche market from a global perspective. Partly as a consequence of this, the pricing of lithium has historically been quite volatile if looked at over a purely short-term basis. The price tends to overshoot in the short term on both the high and low side, as shown in the swings from 2022 to 2023. However, pricing remains materially higher than the prices seen in the previous cyclical low of 2018-19.
While the marked prices swings have principally been observed in the spot market, which is a relatively small part of the overall lithium market, this more than 80% decline appears also to have occurred in the contract market. This is borne out by the reported results for 2023 for two of the largest companies in the industry, SQM and Albermarle. In 2023, SQM's average quarterly price declined from $59,000 in Q4 2022 to $16,000 in Q4 2023. Albermarle reported similar declines but described current prices last week as 'unsustainable' and expects through-cycle prices must be between $20k-30k/t LCE to incentivise necessary supply, with $20k/t the minimum price to support over 100 projects. Albermarle forecasts lithium market demand to see 2.5 times growth over 2024-2030 from circa 1mt in 2023 to 3.3mt by 2030. It expects this to be driven by an increase in global average EV battery size of 50Kwh in 2023 to 68 Kwh by 2030 and EV production rising from 14.9m EVs in 2023 to 46.8m by 2030 (a 50% penetration rate).
It is important to note that the Company deliberately took a conservative long term price assumption of $22,500/t in its PEA in 2022 to ensure the robustness of its financial forecasts. This can be shown in comparison to other projects that have issued Studies since Zinnwald's PEA was published with their assumed pricing noted below:
The financial analysis included in the 2022 PEA indicated that the Project could be relatively robust financially even at a reduced lithium price. There are large parts of the current supply chain, most notably Chinese lepidolite production, that is materially higher cost than the Project is estimated to be. The Company will commission a market study to justify pricing assumptions to be used in the BFS nearer to the time of publication.
아일랜드
In order to focus its efforts on the Project, in March 2023, Zinnwald reached an agreement with Ocean Partners UK Ltd for it to acquire Erris Zinc Ltd, the Company's subsidiary that owns the Abbeytown Zinc License in Ireland ('Abbeytown'). On 24 June 2023, the Irish GeoSciences Department approved the transaction, and the sale was completed. Zinnwald shall receive a 1% Net Smelter Royalty and a ?200,000 cash payment due six months after commencement of commercial production from Abbeytown. As agreed in the Sale and Purchase Agreement, the Company also has the right to buy Erris Zinc Ltd back for ?1 if the additional exploration spend of ?100,000 over 2024 to 2025 is not made by March 2025.
Shareholder Evolution in 2023
During 2023, the Company's share price has broadly tracked its peers in the wider lithium space, all of whom have been negatively impacted by the 80% decline in the lithium price. The one major evolution in 2023 is that the Company has undertaken a formal review of its underlying beneficial shareholder base that shows an ever-increasing ownership by German and EU investors. Based on the latest share register, the Company now shows UK holders at 46%, large German institutional and corporate investors at 31%, other German and EU investors at 13% and Rest of the World at 10%.
Outlook
회사의 전략은 규모 면에서 중요할 뿐만 아니라 경제적으로 매력적이며 강력한 기술 및 지속 가능한 프레임워크를 기반으로 하는 프로젝트를 개발하는 데 중점을 두고 있습니다. 현재 및 진행 중인 작업 흐름은 이미 상당한 진전을 이루었고 몇 가지 주요 이정표가 곧 임박한 이 전략의 중추입니다. 여기에는 지속적인 야금 테스트 작업, 수문지질학적 시추 캠페인의 지속적인 발전, 상세한 채굴 계획이 포함됩니다. 동시에 팀은 허가 및 상업 활동에도 참여하고 있습니다.
The scale of the increase in the Company's MRE together with the encouraging initial testwork results related to the Metso alkaline leaching process are being evaluated in detail. Taken together, they have the potential to materially increase the possible scale of the Project as well as reduce its impact in terms of the volumes of waste material produced. Working through the implications of these to optimise the Project will have an impact on the expected timing of the BFS, which is now expected to be published in late 2024. An external factor beyond the Company's control that could affect this timing is the availability of pilot testing facilities. However, the Company is working closely with its technology partners to minimise the potential for this.
The Company remains well financed with a current cash position of ?12.3m and the Board looks forward to updating the market on progress on all fronts as its various workstreams continue.
재무 검토
Notwithstanding that the Company is a UK Plc admitted to trading on AIM, the Company presents its accounts in its functional currency of Euros, since the majority of its expenditure, including that of its subsidiary Zinnwald Lithium, is denominated in this currency.
The Group is still at an exploration and development stage and not yet producing minerals, which would generate commercial income. The Group is not expected to report overall profits until it is able to profitably commercialise its Zinnwald Lithium project in Germany.
During the year, the Group made an operating loss of ?2.9m compared with a loss of ?2.4m in 2022. In 2023, administrative expenses increased to ?2.6m compared with ?1.9m in 2022, which reflects the material increase in staffing levels as the Project has increased its workstreams. It also includes the costs related to being a public listed company, including the costs of non-executive directors, brokers, nominated adviser and other advisers. There was also a share-based payment expense of ?0.5m in both 2023 and 2022, arising from the issuance of new Options and RSUs in each period. These increases were partially offset by increased rental income of ?0.2m from the sub-leasing of space at its offices and core shed in Freiberg.
During the year, the Group made an overall loss before taxation of ?2.6m compared with a loss of ?2.4m for the year ended 31 December 2022. This included interest income of ?0.3m on the Group's cash balances.
The Total Net Assets of the Group increased to ?39.8m as at 31 December 2023 from ?20.8m at 31 December 2022 primarily due to the March 2023 fund raise of £18.75m, which was used to finance significant expenditure on areas such as drilling, staff/consultant costs, permitting and testwork. This increased the Group's Intangible asset balance to ?27.7m at year end from 19.0m at the end of 2022 and cash balances increased to ?14.3m from ?3.2m at the end of 2022.
The closing cash balance for the Group at the period end was ?14.3m. As at today's date, the Group's cash balance is ?12.3m.
그룹 포괄손익계산서
31년 2023월 XNUMX일 마감
| 31 12월 2023 | 31 12월 2022 | |
노트 | ? | ? | |
지속적인 운영 |
| ||
관리비 |
| (2,560,466) | (1,850,129) |
기타 영업 수입 | ?7 | 183,143 | 42,948 |
공유 기반 지불 요금 | ?23 | (528,626) | (545,225) |
| |||
운영 손실 | (2,905,949) | (2,352,406) | |
금융 수입 | ?9 | 282,229 | 190 |
| |||
과세 전 손실 |
| (2,623,720) | (2,352,216) |
부가세 | ?10 | (18,785) | - |
| |||
회계연도 손실 | ?27 | (2,642,505) | (2,352,216) |
기타 포괄 소득 |
| 38 | (138) |
| |||
해당 연도의 총 포괄 손실 |
| (2,642,467) | (2,352,354) |
| |||
모회사의 소유주에게 귀속되는 계속 영업으로 인한 주당 이익 | ?11 | ||
기본(주당 센트) |
| (0.61) | (0.80) |
당해년도 총손실 및 포괄손실은 모회사의 소유주에게 귀속됩니다.
재무 상태의 그룹 명세서
31년 2023월 XNUMX일 현재
| 31 12월 2023 | 31 12월 2022 | |
노트 | ? | ? | |
비유동 자산 |
| ||
무형 자산 | ?12 | 27,652,152 | 18,966,165 |
재산, 식물 및 장비 | ?13 | 386,788 | 327,528 |
자산 사용권 | ?14 | - | 185,285 |
| |||
| 28,038,940 | 19,478,978 | |
| |||
유동 자산 |
| ||
매출 채권 및 기타 채권 | ??18 | 357,463 | 309,795 |
Right of Use Assets < 1 year | 14 | 46,131 | - |
현금 및 현금성 자산 |
| 14,306,191 | 3,164,585 |
|
| ||
| 14,709,785 | 3,474,380 | |
| |||
총 자산 |
| 42,748,725 | 22,953,358 |
| |||
유동 부채 |
| ||
매입 채무 및 기타 채무 | ?19 | (1,469,564) | (583,661) |
임대 부채 | ?14 | (47,795) | (140,149) |
| |||
| (1,517,359) | (723,810) | |
| |||
순유동 자산 |
| 13,192,426 | 2,750,570 |
| |||
비유동부채 |
| ||
이연 법인세 | ?20 | (1,382,868) | (1,382,868) |
Lease Liabilities > 1 Year | ?14 | - | (47,795) |
| |||
| (1,382,868) | (1,430,663) | |
| |||
부채 |
| (2,900,227) | (2,154,473) |
| |||
순자산 |
| 39,848,498 | 20,798,885 |
| |||
| |||
공평 |
| ||
주식 자본 | ?24 | 5,365,379 | 3,316,248 |
프리미엄 공유 | ?25 | 39,403,810 | 20,289,487 |
기타 준비금 | ?26 | 1,896,531 | 1,367,867 |
유지 손실 | ?27 | (6,817,222) | (4,174,717) |
| |||
총 자본 |
| 39,848,498 | 20,798,885 |
그룹 자본 변동 명세서
31년 2023월 XNUMX일 마감
노트 | 주식 자본 | 프리미엄 계정 공유 | 기타 준비금 | 이익 잉여금 | 금액 | |
| ? | ? | ? | ? | ? | |
1년 2022월 XNUMX일 잔액 |
| 3,316,248 | 20,289,487 | 822,780 | (1,822,501) | 22,606,014 |
|
| |||||
31년 2022월 XNUMX일 종료 |
| |||||
올해의 손실 | - | - | - | (2,352,216) | (2,352,216) | |
기타 포괄 손익 : | ||||||
통화 환산 차이 | - | - | (138) | - | (138) | |
해당 연도의 총 포괄 손실 | - | - | (138) | (2,352,216) | (2,352,354) | |
자본금 발행 | ?24 | - | - | - | - | - |
발행 비용 공유 | - | - | - | - | - | |
주식결제형 주식기준보상금에 대한 자본적립 | ?23 | - | - | 545,225 | - | 545,225 |
자본에 직접 인식된 소유주와의 총 거래 | - | - | 545,225 | - | 545,225 | |
31년 2022월 1일 및 2023년 XNUMX월 XNUMX일 잔액 |
| 3,316,248 | 20,289,487 | 1,367,867 | (4,174,717) | 20,798,885 |
|
| |||||
31년 2023월 XNUMX일 종료 |
| |||||
올해의 손실 | - | - | - | (2,642,505) | (2,642,505) | |
기타 포괄 손익 | ||||||
통화 환산 차이 | - | - | 38 | - | 38 | |
당해 년도 총 포괄 이익 | - | - | 38 | (2,642,505) | (2,642,467) | |
자본금 발행 | ?24 | 2,049,131 | 19,282,326 | - | - | 21,331,457 |
발행 비용 공유 |
| - | (168,003) | - | - | (168,003) |
주식결제형 주식기준보상금에 대한 자본적립 | ?23 | - | - | 528,626 | - | 528,626 |
자본에 직접 인식된 소유주와의 총 거래 | 2,049,131 | 19,114,323 | 528,626 | - | 21,692,080 | |
31 년 2023 월 XNUMX 일 잔액 |
| 5,365,379 | 39,403,810 | 1,896,531 | (6,817,222) | 39,848,498 |
그룹 현금흐름표
31년 2023월 XNUMX일 마감
| 31년 2023월 XNUMX일 종료 | 31년 2022월 XNUMX일 종료 | |||
노트 | ? | ? | ? | ? | |
영업 활동으로 인한 현금 흐름 |
|
|
|
|
|
영업에 사용된 현금 | ?31 | (1,359,464) | (1,904,775) | ||
|
|
| |||
영업활동으로 인한 순현금유출 |
| (1,359,464) | (1,904,775) | ||
| |||||
투자 활동으로 인한 현금 흐름 |
| ||||
독일의 탐사 비용 | 12 | (8,687,649) | (2,802,075) | ||
부동산, 플랜트 및 장비 구매 | 13 | (112,964) | (351,217) | ||
Proceeds on disposal of equipment |
| - | 26,471 | ||
받은이자 |
| 282,229 | 190 | ||
|
|
| |||
투자 활동에 사용 된 순 현금 |
| (8,518,384) | (3,126,631) | ||
| |||||
금융 활동으로 인한 현금 흐름 |
| ||||
주식 발행으로 인한 수익 |
| 21,331,457 | - | ||
발행 비용 공유 |
| (168,003) | - | ||
리스 지불 |
| (144,000) | (96,000) | ||
|
|
| |||
금융 활동으로 생성 된 순 현금 |
| 21,019,454 | (96,000) | ||
|
|
| |||
현금 및 현금성 자산의 순증가/(감소) |
| 11,141,606 | (5,127,406) | ||
| |||||
연초 현금 및 현금 등가물 |
| 3,164,585 | 8,291,991 | ||
|
|
| |||
연말 현금 및 현금 등가물 |
| 14,306,191 | 3,164,585 |
재무제표에 대한 주석
31년 2023월 XNUMX일 마감
1. 회계정책
회사 정보
Zinnwald Lithium Plc (the "Company") is a public limited company which is listed on the AIM Market of the London Stock Exchange domiciled and incorporated in England and Wales. The registered office address is 29-31 Castle Street, High Wycombe, Buckinghamshire, United Kingdom, HP13 6RU.
The group consists of Zinnwald Lithium Plc and its wholly owned subsidiaries as follows as at 31 December 2023:
사업명 | Head office | 사업의 성격 | 보유 주식 종류 | 직접 보유 | 간접보유 |
진발트 리튬 홀딩스 Ltd | 영국 | 탐구 | 보통의 | 100.0% | - |
진발트 리튬 GmbH | 독일 | 탐구 | 보통의 | - | 100.0% |
진발트 리튬 서비스 GmbH | 독일 | 임대 | 보통의 | - | 100.0% |
On 1 December 2017, Zinnwald Lithium Plc acquired the entire issued share capital of Zinnwald Lithium Holdings Ltd ("ZLH", formerly known as Erris Resources (Exploration) Ltd) by way of a share for share exchange. This transaction was treated as a group reconstruction and accounted for using the reverse merger accounting method. Its registered office address is 29-31 Castle Street, High Wycombe, Bucks, HP13 6RU.
On 29 October 2020, Zinnwald Lithium Plc acquired 50% of the issued share capital of Zinnwald Lithium GmbH ("ZLG", formerly known as Deutsche Lithium GmbH). On 24 June 2021, the Company acquired the remaining 50% of the issued share capital of ZLG. ZLG is a company registered in Germany. Its registered office is at Am Junger-Lowe-Schacht 10, 09599, Freiberg, Germany.
On 22 February 2023, ZLH incorporated a new company, Zinnwald Lithium Services GmbH ("ZLS") for the purpose of holding all rental and similar operational leases for the Group's operations in Germany. ZLG is a company registered in Germany. Its registered office is at Am Junger-Lowe-Schacht 10, 09599, Freiberg, Germany
On 13 June 2023, Zinnwald Lithium Plc disposed of the entire issued share capital of Erris Zinc Limited, which it had owned since incorporation in 2018. All intangible assets relating to the Abbeytown project and all intercompany loans to Erris Zinc had been fully impaired and written off in prior periods. The disposal proceeds was ?1 for the share capital and a ?3,672 loss on disposal in the period.
준비의 기초
이 재무제표는 영국이 채택한 국제회계기준과 IFRIC 해석 및 IFRS에 따라 보고하는 회사에 적용되는 회사법 2006의 해당 부분에 따라 작성되었습니다(달리 명시된 경우는 제외).
The financial statements are prepared in euros, which is the functional currency of the company and the group's presentation currency, since the majority of its expenditure, including funding provided to ZLG and ZLS, is denominated in this currency. Monetary amounts in these financial statements are rounded to the nearest ?.
The ? to GBP exchange rate used for translation as at 31 December 2023 was ?1.153509.
연결재무제표는 회계정책에서 달리 명시하지 않는 한 역사적원가협약에 따라 작성되었습니다. 채택된 주요 회계정책은 다음과 같습니다.
통합 근거
연결재무제표에는 Zinnwald Lithium Plc와 그 모든 자회사(즉, 그룹이 기업과의 관계로 인해 변동이익에 노출되거나 변동이익에 대한 권리가 있고 그러한 변동이익에 영향을 미칠 수 있는 경우 그룹이 통제하는 기업)의 재무제표가 포함되어 있습니다. 엔터티에 대한 권한을 통해 반환됩니다).
모든 재무제표는 31년 2023월 XNUMX일까지 작성됩니다. 필요한 경우 그룹의 다른 구성원이 사용하는 회계 정책과 일치하도록 자회사 재무제표를 조정합니다.
연결 시 모든 그룹 내 거래, 그룹 회사 간 거래의 잔액 및 미실현 이익은 제거됩니다. 거래가 이전된 자산의 손상에 대한 증거를 제공하지 않는 한 미실현 손실도 제거됩니다.
자회사는 지배력이 그룹으로 이전된 날부터 완전히 연결됩니다. 이들은 지배력이 종료되는 날부터 분리됩니다.
관심가는
At the time of approving the financial statements, the directors have a reasonable expectation that the group and company have adequate resources to continue in operational existence for the foreseeable future. The Group had a cash balance of ?14.3m at the year end and keeps a tight control over all expenditure. The group is fully financed through to at least the completion of its Bankable Feasibility Study ("BFS") later in 2024 and thereafter into 2025. The Board maintains an ongoing strategy to enable the curtailing of a number of areas of expenditure to enable it to meet its minimum fixed costs for the next 12 months, even without raising further funds, whilst still maintaining all licenses in good standing. Thus, the going concern basis of accounting in preparing the Financial Statements continues to be adopted.
무형 자산
자본화된 탐색 및 평가 비용
Exploration and evaluation assets are capitalised as Intangible Assets and represent the costs incurred on the exploration and evaluation of potential mineral resources, They include direct costs (such as permitting costs, drilling, assays and flowsheet testwork done by consulting engineers), licence payments and fixed salary/consultant costs, capitalised in accordance with IFRS 6 "Exploration for and Evaluation of Mineral Resources". Exploration and Evaluation assets are initially measured at historic cost. Exploration and Evaluation Costs are assessed for impairment when facts and circumstances suggest that the carrying amount of an asset may exceed its recoverable amount. Any impairment is recognised directly in profit or loss.
재산, 식물 및 장비
Property, plant and equipment are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
임대 토지 및 건물 | No deprecation is charged on these balances |
공장 및 장비 | 비용의 25% |
비품 및 부속품 | 비용의 25% |
컴퓨터 | 비용의 25% |
자동차 | 16.7% on cost for new vehicles, 33.3% on cost for second-hand vehicles |
Low-value assets (Germany) | 100% on cost on acquisition for items valued at less than ?800 |
자산의 처분으로 인해 발생하는 손익은 매각대가와 자산의 장부금액의 차이로 결정되며 손익계산서에 인식됩니다.
비유동투자
In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
비유동자산의 손상
매 보고기간 종료일마다 그룹은 유형 및 무형 자산의 장부금액을 검토하여 해당 자산이 손상차손을 입었다는 징후가 있는지 확인합니다. 그러한 징후가 있는 경우 손상차손의 정도를 결정하기 위해 자산의 회수가능액을 추정합니다. 개별 자산의 회수가능액을 추정할 수 없는 경우, 연결실체는 해당 자산이 속한 현금창출단위의 회수가능액을 추정합니다.
아직 사용할 수 없고 상각 대상이 아닌 무형자산은 장부가액이 회수 불가능할 수 있다는 사건이나 상황이 나타날 때마다 손상 여부를 검토합니다.
회수가능액은 순공정가치와 사용가치 중 큰 금액입니다. 사용가치를 평가할 때 화폐의 시간가치와 미래현금흐름이 추정되는 자산의 고유한 위험에 대한 현재 시장 평가를 반영하는 세전 할인율을 사용하여 추정 미래 현금 흐름을 현재 가치로 할인합니다. 조정되지 않았습니다.
자산(또는 현금창출단위)의 회수가능액이 장부금액보다 적을 것으로 추정되는 경우 자산(또는 현금창출단위)의 장부금액은 회수가능액으로 감소합니다. 손상차손은 해당 자산을 재평가액으로 장부하지 않는 한 즉시 당기손익으로 인식하고, 재평가액으로 인식하는 경우에는 손상차손을 재평가 감소액으로 처리합니다.
현금 및 현금성 자산
현금및현금성자산에는 보유현금과 은행예금이 포함됩니다.
Right of Use Assets and Lease Liabilities
On 1 January 2019, the group adopted IFRS 16, which supersedes IAS 17 and sets out principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract. All leases are accounted for by recognising a right-of-use assets due to a lease liability except for:
· 소액자산 임대 그리고
· 12개월 이하의 임대
The group reviews its contracts and agreements on an annual basis for the impact of IFRS 16. The group has such short duration leases and lease payments are charged to the income statement with the exception of the Group's lease for the Freiberg office and core shed.
리스부채는 리스기간 동안 리스제공자에게 지급해야 하는 계약상 지급금의 현재가치로 측정되며, 할인율은 (일반적으로 그렇듯이) 쉽게 결정할 수 없는 경우를 제외하고는 리스에 내재된 이자율을 참조하여 결정됩니다. 이 경우 리스 개시 시 그룹의 증분차입이자율이 사용됩니다. 변동리스료는 지수나 요율에 따라 달라지는 경우에만 리스부채 측정에 포함됩니다. 그러한 경우 리스부채의 최초 측정에서는 가변요소가 리스기간 내내 변하지 않을 것이라고 가정합니다. 기타 변동리스료는 해당 기간에 비용으로 처리됩니다.
최초 인식시 리스부채의 장부금액에는 다음이 포함됩니다.
· 잔존 가치 보증에 따라 지불할 것으로 예상되는 금액
· 그룹에 부여된 구매옵션의 행사가격(해당 옵션을 평가하는 것이 합리적으로 확실한 경우)
· 리스 기간이 해지 선택권의 행사에 기초하여 추정된 경우 리스 해지에 대해 지불해야 하는 모든 위약금.
사용권자산은 최초에 리스부채 금액으로 측정되며, 받은 리스 인센티브만큼 감소하고 다음 항목에 대해 증가합니다.
· 리스 개시 시 또는 그 이전에 이루어진 리스료;
· 발생한 초기 직접 비용; 그리고
· 리스자산을 해체, 제거 또는 복구하기 위해 연결실체가 계약상 요구되는 충당부채 금액
최초 측정 이후에 리스부채는 미결제 잔액에 대해 일정한 이자율로 부과되는 이자의 결과로 증가하고 리스료에 대해 감액됩니다. 사용권 자산은 드물게 리스 기간보다 짧다고 판단되는 경우 잔여 리스 기간 또는 자산의 잔여 경제 수명에 걸쳐 정액법으로 상각합니다.
금융 자산
금융자산은 그룹과 회사가 금융상품의 계약조항에 당사자가 되는 시점에 그룹과 회사의 재무상태표에 인식됩니다.
금융자산은 최초 인식시점에 특정 범주로 분류되며 후속적으로 상각후원가, 기타포괄손익-공정가치 또는 당기손익-공정가치로 측정됩니다. 최초 인식시점 채무상품인 금융자산의 분류는 금융자산의 현금흐름 특성과 이를 관리하는 사업모형에 따라 달라집니다.
금융자산은 최초에 공정가치에 거래원가를 더한 금액으로 측정됩니다. 금융자산을 상각후원가로 분류하고 측정하기 위해서는 원금잔액에 대한 "원금과 이자만 지급하는 SPPI"인 현금흐름이 발생해야 합니다.
상각후원가 금융자산(부채상품)
상각후원가로 측정되는 금융자산은 유효이자율법을 사용하여 측정되며 손상될 수 있습니다. 연결실체의 상각후원가로 측정되는 금융자산은 매출채권과 기타채권, 현금및현금성자산으로 구성되어 있습니다.
이자는 이자 인식이 중요하지 않은 단기수취채권을 제외하고는 유효이자율을 적용하여 이자를 인식합니다. 유효이자율법은 채무상품의 상각후원가를 계산하고 해당 기간에 걸쳐 이자수익을 배분하는 방법입니다. 유효이자율은 채무상품의 예상 수명 동안 예상되는 미래 현금 수령액을 최초 인식 시의 순 장부금액으로 정확히 할인하는 이자율입니다.
금융 자산의 손상
금융자산은 매 보고 종료일에 손상 징후를 평가합니다.
금융자산의 최초 인식 이후에 발생한 하나 이상의 사건의 결과로 금융자산의 추정미래현금흐름이 영향을 받았다는 객관적인 증거가 있는 경우 금융자산이 손상됩니다.
금융자산의 제거
금융자산은 자산의 현금흐름에 대한 계약상 권리가 만료되거나 금융자산과 소유에 따른 대부분의 위험과 보상을 다른 기업에 이전하는 경우에만 제거합니다.
금융 부채
기타금융부채
차입금을 포함한 기타 금융부채는 최초에 거래비용을 차감한 공정가치로 측정됩니다. 이후에는 유효이자율법을 사용하여 상각후원가로 측정하며, 이자비용은 유효수익률 기준으로 인식합니다.
유효이자율법은 금융부채의 상각후원가를 계산하고 해당 기간에 걸쳐 이자비용을 배분하는 방법입니다. 유효이자율은 금융부채의 기대존속기간 동안 미래에 지급될 것으로 예상되는 현금 지급액을 최초 인식시점의 순장부금액으로 정확히 할인하는 이자율입니다.
금융부채의 제거
금융부채는 연결실체의 계약상 의무가 만료되거나 이행되거나 취소되는 경우 제거됩니다.
지분 상품
연결실체가 발행한 지분상품은 직접발행원가를 차감한 순액으로 수취한 금액으로 기록됩니다.
종업원 급여
단기종업원급여에 대한 비용은 비유동자산원가의 일부로 인식해야 하는 경우를 제외하고는 부채와 비용으로 인식됩니다.
미사용 휴가 자격의 비용은 직원이 서비스를 받은 기간에 인식됩니다.
해고급여는 그룹과 회사가 직원의 고용을 해고하거나 해고급여를 제공하기로 명백히 약속한 경우 즉시 비용으로 인식됩니다.
퇴직 급여
확정기여형 퇴직급여제도에 대한 지급은 만기가 되면 비용으로 처리됩니다.
공평
주식 자본
보통주는 자본으로 분류됩니다.
프리미엄 공유
주식 프리미엄은 발행 주식의 액면가를 초과하는 발행 가격을 나타냅니다. 신보통주나 옵션의 발행과 직접적으로 관련된 증분비용은 세액공제 후 수익금에서 차감하여 자본에 표시됩니다.
합병준비금
A merger reserve was created in 2017 on purchase of the entire share capital of Erris Resources (Exploration) Ltd which was completed by way of a share for share exchange, and which has been treated as a group reconstruction and accounted for using the reverse merger accounting method.
주식기준보상준비금
주식기준보상적립금은 주식결제형 주식기준보상거래의 공정가치를 인식하는 데 사용됩니다.
주식 기반 지불
종업원 및 기타 용역제공자에 대한 주식결제형 주식기준보상은 부여일 현재 지분상품의 공정가치로 측정됩니다. 공정가치는 적절한 가격결정모형을 사용하여 측정됩니다. 다른 당사자와의 주식결제형 주식기준보상거래는 재화와 용역의 공정가치로 측정됩니다. 다만, 공정가치를 신뢰성 있게 추정할 수 없는 경우에는 부여한 지분상품의 공정가치로 측정합니다.
부여일에 결정된 공정가치는 최종적으로 가득될 주식의 추정치에 기초하여 가득기간 동안 정액기준으로 비용화됩니다. 이에 상응하는 조정이 자기자본에 적용됩니다.
부여 당시 주식결제형 주식기준보상의 조건이 이후에 수정되는 경우, 원래 조건과 변경된 조건에 따른 주식기준보상의 공정가치는 모두 최종 시점에 결정됩니다. 수정 날짜. 원래 공정가치를 초과하는 수정된 공정가치의 초과분은 원래 주식기준보상의 부여일 공정가치에 추가하여 남은 가득기간 동안 인식됩니다. 수정된 공정가치가 원래 공정가치보다 작은 경우 주식기준보상비용은 조정되지 않습니다.
취소 또는 정산(직원 해고로 인한 정산 포함)은 가득가속으로 처리되며 잔여 가득기간에 걸쳐 인식되었을 금액은 즉시 인식됩니다.
외국환
외화거래는 거래일의 환율을 적용하여 기능통화로 환산됩니다. 매 보고종료일마다 외화로 표시된 화폐성 자산과 부채는 보고종료일의 환율로 재환산됩니다. 번역에서 발생하는 손익은 해당 기간의 손익계산서 관리비에 포함됩니다.
탐사비의 대부분이 기능통화인 유로화로 표시되므로 재무제표는 기능통화인 유로화로 표시됩니다.
예외 품목
그룹의 재무성과를 더 깊이 이해하기 위해 필요한 항목은 재무제표에 별도로 공시합니다. 크기나 성격으로 인해 중요한 항목이거나 반복되지 않는 항목입니다.
부문별 보고
영업부문은 그룹의 최고영업의사결정자('CODM')로 간주되는 CEO에게 제공되는 내부 보고와 일관된 방식으로 보고됩니다.
아직 채택되지 않은 새로운 표준, 개정 및 해석
연결실체는 당해 연도 중 재무제표에 중대한 영향을 미친 새로운 기준이나 개정 기준을 적용하지 않았습니다.
본 재무제표 승인일 현재 다음 기준서 및 개정사항이 발행되었으나 아직 시행되지 않았으며 조기 채택되지 않았습니다.
· Amendments to IAS 1: Presentation of Financial Statements: Classification of Liabilities as Current or Non-current (Effective date 1 January 2024)
· Amendments to IAS 1: Classification of Liabilities as Current or Non-current - Deferral of Effective Date (Effective date 1 January 2024)
· Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (Effective date 1 January 2024). The Group does not have any sale and leaseback agreements.
· Amendments to IAS 1 Presentation of Financial Statements: Non-current Liabilities with Covenants (Effective date 1 January 2024). The Group has no non-current liabilities with covenants.
· Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements (Effective date 1 January 2024). The Group has no supplier finance arrangements.
· Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rate: Lack of Exchangeability (Effective date TBC)*
*영국 승인에 따라 다름
그룹이나 회사에 중대한 영향을 미칠 것으로 예상되는 아직 유효하지 않은 다른 IFRS 또는 IFRIC 해석은 없습니다.
2. Judgements and key sources of estimation uncertainty
회계정책을 적용함에 있어 이사들은 자산과 부채의 장부금액에 대해 다른 출처에서 쉽게 알 수 없는 판단, 추정 및 가정을 하도록 요구됩니다. 추정 및 관련 가정은 역사적 경험과 관련성이 있다고 간주되는 기타 요소를 기반으로 합니다. 실제 결과는 이러한 추정치와 다를 수 있습니다.
추정치와 기본 가정은 지속적으로 검토됩니다. 회계추정에 대한 수정은 수정이 해당 기간에만 영향을 미치는 경우 추정이 수정된 기간에 인식되며, 수정이 당기와 미래 기간 모두에 영향을 미치는 경우 수정 기간과 미래 기간에 인식됩니다.
중요한 판단
다음의 판단과 추정은 재무제표에 인식된 금액에 가장 유의적인 영향을 미쳤습니다.
주식 기반 지불
Estimating fair value for share based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option or appreciation right, volatility and dividend yield and making assumptions about them. For the measurement of the fair value of equity settled transactions with employees at the grant date, the group and company use the Black Scholes model.
자본화된 탐사비의 손상
Group capitalised exploration costs had a carrying value as at 31 December 2023 of ?27,652,152 (2022: ?18,966,165), which solely relate to the Zinnwald Lithium Project, Management tests annually whether capitalised exploration costs have a carrying value in accordance with the accounting policy stated in note 1.6. Each exploration project is subject to a review either by a consultant or an appropriately experienced Director to determine if the exploration results returned to date warrant further exploration expenditure and have the potential to result in an economic discovery.
This review takes into consideration long-term metal prices, anticipated resource volumes and grades, permitting and infrastructure as well as the likelihood of on-going funding from equity investors or other sources of long term funding. In the event that a project does not represent an economic exploration target and results indicate that there is no additional upside, or that future funding is unlikely, a decision will be made to discontinue exploration.
In Germany, ZLGs core mining license at Zinnwald is valid to 31 December 2047, which underpins the PEA published in September 2022. In November 2023, the group published an updated Mineral Resource Estimate that showed a materially increased resource that underpins both the size of the Project and its long mine life. ZLG has additional exploration licenses at Falkenhain valid to 31 December 2025, at Altenberg to 15 February 2027, at Sadisdorf to 30 June 2026 and at Bärenstein, newly granted in 2023 and valid to 30 June 2028. The 2022 PEA showed a material increase in size and output of the Project and underpinned a pre-tax NPV of $1.6 billion and a post-tax NPV of $1.0 billion and post-tax IRR of 29%. Accordingly, the Board has concluded that no impairment charge is required for these assets.
On 13 June 2023, the group sold Erris Zinc Ltd to Ocean Partners Ltd in return for a 1% Net Smelter Royalty and a ?200,000 payment due six months after the start of commercial production. The Company had fully impaired the carrying value of these Ireland assets in its 2021 accounts and accordingly no further impairments are required. The group consolidated the results of Erris Zinc up to the date of disposal, although the expensed amounts are not material to the group results.
3. Financial Risk and Capital Risk Management
연결실체는 활동으로 인해 시장위험(주로 통화위험), 신용위험, 유동성위험 등 다양한 재무위험에 노출되어 있습니다. 전반적인 위험 관리 프로그램은 통화 및 운전 자본 관리에 중점을 둡니다.
외환 리스크
The Company operates internationally and is exposed to foreign exchange risk arising from one main currency exposure, namely GBP for its Head Office costs and the value of its shares for fund-raising and Euros for a material part of its operating expenditure. The Group's Treasury risk management policy is currently to hold most of its cash reserves in Euros, as the majority of its current and planned expenditure will be on the Zinnwald Lithium Project in Germany. The Company took advantage of the strong GBP:Euro exchange rate to convert £13m of the £18.75m cash raised in March 2023 into Euros to match its planned spend for 2023 and into 2024.
신용 및 이자율 위험
The group and company have no borrowings and a low level of trade creditors and have minimal credit or interest rate risk exposure. The Group's cash and cash equivalents is held at major financial institutions.
운전 자본 및 유동성 위험
Cashflow and working capital forecasting is performed in the operating entities of the group and consolidated at a group level basis for monthly reporting to the Board. The Directors monitor these reports and rolling forecasts to ensure the group has sufficient cash to meet its operational needs. The Board has a policy of maintaining at least a GBP 0.5m cash reserve headroom. The group has no material fixed cost overheads other than its costs of being listed on the AIM market and its lease in Freiberg. None of its employee contracts have notice periods of longer than six months and its exploration expenditure is inherently discretionary.
4. 부문별 보고
The Group operates in the UK and Germany. Activities in the UK include the Head Office corporate and administrative costs whilst the activities in Germany relate to ongoing development work at the group's wholly owned Zinnwald Lithium Project. The reports used by the Board and Management are based on these geographical segments. Non-core Assets related to the historic Abbeytown Zinc Project, which was sold in April 2023.
비핵심 자산 | 독일 | UK | 금액 | |
2023 | 2023 | 2023 | 2023 | |
? | ? | ? | ? | |
관리비 | (8,837) | (872,958) | (1,717,060) | (2,598,855) |
공유 기반 지불 요금 | - | - | (528,626) | (528,626) |
프로젝트 손상 | - | - | - | - |
외환손익 | - | - | 42,240 | 42,240 |
기타 영업 수입 | - | 183,143 | - | 183,143 |
금융 수입 | - | - | 282,229 | 282,229 |
이자 지급 | - | (3,851) | - | (3,851) |
부가세 | - | (18,785) | - | (18,785) |
|
|
|
| |
보고 부문별 영업 손실 | (8,837) | (715,451) | (1,921,217) | (2,642,505) |
|
|
|
| |
보고 가능한 세그먼트 자산 | - | 27,046,520 | 15,702,205 | 42,748,725 |
보고부문 부채 | - | 2,436,646 | 463,381 | 2,900,227 |
비핵심 자산 | 독일 | UK | 금액 | |
2022 | 2022 | 2022 | 2022 | |
? | ? | ? | ? | |
관리비 | (6,308) | (448,366) | (1,364,522) | (1,819,196) |
공유 기반 지불 요금 | - | - | (545,225) | (545,225) |
프로젝트 손상 | - | - | - | - |
외환손익 | - | - | (25,679) | (25,679) |
기타 영업 수입 | - | 42,948 | - | 42,948 |
금융 수입 | - | - | 190 | 190 |
이자 지급 | - | (5,254) | - | (5,254) |
|
|
|
| |
보고 부문별 영업 손실 | (6,308) | (410,672) | (1,935,236) | (2,352,216) |
|
|
|
| |
보고 가능한 세그먼트 자산 | 8,837 | 19,225,340 | 3,719,181 | 22,953,358 |
보고부문 부채 | - | 1,855,795 | 298,678 | 2,154,473 |
5. 영업손실
2023 | 2022 | |
? | ? | |
해당 연도의 영업 손실은 청구 후 기재 / (크레딧) | ||
교환(이익)/손실 | (42,240) | 25,679 |
종속기업 처분손실 | 3,672 | - |
무형 자산의 상각 | 1,662 | 995 |
유형 자산의 감가 상각 | 53,741 | 49,990 |
사용권 자산의 감가상각 | 139,154 | 93,405 |
주식기준보상비용 | 528.626 | 545,225 |
운영리스 비용 | 41,105 | 70,591 |
탐사 비용 지출 | 687,224 | 412,722 |
6. 감사인의 보수
Fees payables to the company's auditor | 2023 | 2022 |
? | ? | |
감사 서비스의 경우 | ||
Annual Audit of group, parent company and subsidiary undertakings | 41,979 | 36,523 |
Review of interim group financial statements | 3,274 | |
|
| |
45,254 | 36,523 | |
기타 서비스의 경우 | ||
과세 준수 서비스 | 5,354 | 4,527 |
7. 기타영업이익
2023 | 2022 | |
? | ? | |
기타 영업 수입 | 183,143 | 42,948 |
Other operating income primarily comprises includes rental and utilities income from sub-lessors at the Group's offices in Freiberg.
8. 직원
해당 연도 동안 그룹과 회사가 고용한 월 평균 인원(이사 포함)은 다음과 같습니다.
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
번호 | 번호 | 번호 | 번호 | |
이사 | 6 | 5 | 6 | 5 |
교직원 | 20 | 14 | 1 | 1 |
|
|
|
| |
26 | 19 | 7 | 6 | |
그들의 총 보수는 다음과 같습니다. | 그룹 | 기업 정보 | ||
2023 | 2022 | 2023 | 2022 | |
? | ? | ? | ? | |
임금 및 급여 | 1,621,204 | 1,300,065 | 819,393 | 709,370 |
사회 보장 비용 | 200,980 | 142,586 | 101,657 | 86,266 |
연금 비용 | 139,841 | 98,457 | 64,571 | 52,067 |
|
| |||
1,962,025 | 1,541,109 | 985,621 | 847,703 |
Aggregate remuneration expenses of the group include ?942,695 (2022: ?628,051) of costs capitalised and included within non-current assets of the group.
Aggregate remuneration expenses of the company include ?63,543 (2022: ?68,535) of costs capitalised and included within non-current assets of the group.
Directors' remuneration is disclosed in report of Remuneration Committee.
9. 금융소득
그룹 | ||
2023 | 2022 | |
? | ? | |
이자 소득 | ||
은행 예금에 대한이자 | 282,229 | 190 |
10. 과세
그룹 | ||
소득세 비용 | 2023 | 2022 |
? | ? | |
UK Corporation tax expense - current year | - | - |
Overseas current tax expense - current year | 18,785 | - |
총 현재 세금 비용 | 18,785 | - |
|
| |
? | ? | |
과세 전 손실 | (2,642,505) | (2,352,216) |
영국 법인세 표준세율 19.00% 기준 예상세액공제 (2021년: 19.00%) | (502,076) | (446,921) |
허용되지 않는 비용 | 119,407 | 105,822 |
비과세 이익 | - | - |
미사용 세무상 결손금 이월 | 394,237 | 341,099 |
해외 세율의 차이 | 7,216 | |
Taxation (credit) / charge for the year | 18,785 | - |
Losses available to carry forward amount to ?7,539,000 (2022: ?5,525,000). No deferred tax asset has been recognised on these losses, as the probability and timing of available future taxable profits is not something that can currently be estimated.
Foreign tax liabilities are calculated at the prevailing tax rates applicable in the overseas tax jurisdictions, being Germany.
11. 주당순이익
2023 | 2022 | |
? | ? | |
|
| |
기본주당순이익의 가중평균보통주식수 | 430,096,224 | 293,395,464 |
희석잠재보통주의 효과 | ||
- 미발행 주식선택권의 가중평균 수 | 6,106,301 | 5,695,342 |
|
| |
희석주당이익에 대한 가중평균보통주수 | 436,202,525 | 299,090,806 |
| ||
수입 | ||
지속적인 운영 | (2,642,505) | (2,352,216) |
계속영업기간의 손실 |
|
|
회사의 주주에게 분배할 수 있는 기본 및 희석 주당 이익 | (2,642,505) | (2,352,216) |
계속 영업에 대한 주당 순이익 | ||
기본 및 희석 주당 순이익 | ||
기본 주당 순이익 - 센트 | (0.61) | (0.80) |
옵션 행사의 효과는 희석화 방지 효과가 있으므로 31년 2023월 2022일 또는 XNUMX년 XNUMX월 XNUMX일에 종료된 기간의 기본 주당 이익과 희석 주당 이익 사이에는 차이가 없습니다.
12. 무형자산
그룹 | 독일 | 아일랜드 | 금액 |
| ? | ? | ? |
비용 |
|
|
|
1년 2022월 XNUMX일 | 16,165,915 | 2,059,272 | 18,225,187 |
추가 사항 - 그룹 자금 지원 | 2,802,075 | - | 2,802,075 |
|
|
| |
31년 2022월 XNUMX일 | 18,967,989 | 2,059,272 | 21,027,261 |
추가 사항 - 그룹 자금 지원 | 8,687,649 | - | 8,687,649 |
폐기 | - | (2,059,272) | (2,059,272) |
|
|
| |
31년 2023월 XNUMX일 | 27,655,638 | - | 27,655,638 |
|
|
| |
|
|
| |
상각 및 손상 | |||
1년 2022월 XNUMX일 | 829 | 2,059,272 | 2,060,101 |
해당 연도에 부과된 상각 | 995 | - | 995 |
|
|
| |
31년 2022월 XNUMX일 | 1,824 | 2,059,272 | 2,061,096 |
해당 연도에 부과된 상각 | 1,662 | - | 1,662 |
폐기 | (2,059,272) | (2,059,272) | |
|
|
| |
31년 2023월 XNUMX일 | 3,486 | - | 3,486 |
|
|
| |
장부 금액 | |||
31년 2023월 XNUMX일 | 27,652,152 | - | 27,652,152 |
31년 2022월 XNUMX일 | 18,966,165 | - | 18,966,165 |
Intangible assets comprise capitalised exploration and evaluation costs (direct costs, licence fees and fixed salary / consultant costs) of the Zinnwald Lithium project in Germany, as well as the fully impaired Ireland Zinc Project that was sold in April 2023.
The Company has had no directly owned intangible assets since 2020.
13. Property plant and equipment
그룹 | 임대, 토지 및 건물 | 비품, 부속품 및 장비 | 자동차 | 금액 |
| ? | ? | ? | ? |
비용 |
|
|
|
|
1년 2023월 XNUMX일 | 40,990 | 277,196 | 66,593 | 384,779 |
추가 사항 - 그룹 자금 지원 | 30,000 | 82,964 | - | 112,964 |
교환 조정 | - | 103 | - | 103 |
|
|
|
| |
31년 2023월 XNUMX일 | 70,990 | 360,263 | 66,593 | 497,846 |
|
|
|
| |
감가상각 및 손상 | ||||
1년 2023월 XNUMX일 | - | 39,638 | 17,614 | 57,252 |
해당 연도에 부과된 감가상각 | - | 40,555 | 13,286 | 53,741 |
교환 조정 | - | 65 | - | 65 |
|
|
|
| |
31년 2023월 XNUMX일 | - | 80,158 | 30,900 | 111,058 |
|
|
|
| |
장부 금액 | ||||
31년 2023월 XNUMX일 | 70,990 | 280,105 | 35,693 | 386,788 |
31년 2022월 XNUMX일 | 40,990 | 237,559 | 48,979 | 327,528 |
기업 정보 | 컴퓨터 | |||
|
|
|
| ? |
비용 |
|
|
|
|
1년 2023월 XNUMX일 | 5,082 | |||
추가 사항 - 그룹 자금 지원 | 1,654 | |||
교환 조정 | 103 | |||
| ||||
31년 2023월 XNUMX일 | 6,839 | |||
| ||||
감가상각 및 손상 | ||||
1년 2023월 XNUMX일 | 2,515 | |||
해당 연도에 부과된 감가상각 | 1,566 | |||
교환 조정 | 65 | |||
| ||||
31년 2023월 XNUMX일 | 4,146 | |||
| ||||
장부 금액 | ||||
31년 2023월 XNUMX일 | 2,693 | |||
31년 2022월 XNUMX일 | 2,568 |
14. Right of Use Assets and Lease Liabilities
In May 2022, Zinnwald Lithium GmbH entered into a commercial lease agreement for and office and core shed property in Freiberg, Germany. The duration of the lease is for 2 years. The instalments for the lease are ?12,000 per month, fixed for the duration of the lease. The right of use asset and lease liability was recognised on 1 May 2022 on inception of the lease. Movements in the year are shown as follows:
? | |
사용권 자산 | |
Initial Recognition on 1 May 2022 | 278,690 |
Depreciation charged in 2022 | (93,405) |
| |
31년 2022월 XNUMX일 기준 잔액 | 185,285 |
Depreciation charged in 2023 | (139,154) |
| |
31년 2023월 XNUMX일 기준 잔액 | 46,131 |
| |
임대 책임 |
|
Initial Recognition on 1 May 2022 | 266,690 |
Interest charged in 2022 | 5,254 |
Lease payments in 2022 | (84,000) |
| |
31년 2022월 XNUMX일 기준 잔액 | 187,944 |
Interest charged in 2023 | 3,851 |
Lease payments in 2023 | (144,000) |
| |
31년 2023월 XNUMX일 기준 잔액 | 47,795 |
| |
- 단기 미지급금으로 인식됨 | 47,795 |
- 1년을 초과하는 Payables에서 인식됨 | - |
15. 투자
기업 정보 | 2023 | 2022 | |||
? | ? | ||||
자회사 투자 | 14,523,374 | 14,523,375 |
종속기업에 대한 투자는 지급한 대가의 공정가치인 원가로 계상됩니다.
Movement in non-current investments
그룹 사업의 주식 | |||
비용 | |||
1년 2023월 XNUMX일 | 14,523,375 | ||
폐기 | (1) | ||
31년 2023월 XNUMX일 | 14,523,374 | ||
| |||
장부 금액 | |||
31년 2023월 XNUMX일 | 14,523,374 | ||
31년 2022월 XNUMX일
| 14,523,375
|
The disposal in 2023 relates to the sale of the ?1 share capital of Erris Zinc Ltd to Ocean Capital Partners in June 2023.
16. Trade and other receivables - credit risk
매출채권 및 기타채권의 공정가치
이사들은 매출채권 및 기타채권의 장부금액이 공정가치와 동일하다고 판단하고 있습니다.
17. 금융 상품
| 그룹 |
| 기업 정보 |
|
| 2023 | 2022 | 2023 | 2022 |
| ? | ? | ? | ? |
상각후원가 금융상품 | ||||
매출 채권 및 기타 채권 | 221,114 | 248,692 | 15,052,474 | 5,171,885 |
현금 및 은행 잔고 | 14,306,191 | 3,164,585 | 13,724,866 | 2,748,145 |
|
|
|
| |
14,527,305 | 3,413,277 | 28,777,340 | 7,920,030 | |
상각후원가 금융부채 | ||||
매입 채무 및 기타 채무 | 1,469,564 | 583,661 | 236,118 | 110,754 |
|
|
|
| |
1,469,564 | 583,661 | 236,188 | 110,754 |
18. 매출채권 및 기타수취채권
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
XNUMX년 이내에 만기가 되는 금액: | ? | ? | ? | ? |
그룹 사업이 빚진 금액 | - | - | 15,031,910 | 5,157,859 |
매출 채권 | 4,418 | - | - | - |
기타 채권 | 216,696 | 248,692 | 20,566 | 14,026 |
선불 및 발생 소득 | 136,349 | 61,103 | 122,622 | 32,133 |
|
|
|
| |
357,463 | 309,795 | 15,175,098 | 5,204,018 |
기타 채권은 주로 연말 이후에 수령한 VAT 환급금으로 구성됩니다.
연결실체의 매출채권과 기타채권의 장부금액은 다음과 같습니다.
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
유로 | 210,328 | 256,008 | 575,045 | 271,911 |
영국 파운드 | 147,135 | 53,787 | 14,600,052 | 4,932,107 |
|
|
|
| |
357,463 | 309,795 | 15,175,097 | 5,204,018 |
19. 매출채권 및 기타채무
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
XNUMX년 이내에 만기가 되는 금액: | ? | ? | ? | ? |
매입 채무 | 234,817 | 321,277 | 94,945 | 10,468 |
기타 세금 및 사회 보장 | 54,082 | 34,974 | 35,022 | 34,974 |
기타 채무 | 30,892 | 13,082 | 275 | - |
발생 및 이연 소득 | 1,149,773 | 214,327 | 105,876 | 65,313 |
|
|
|
| |
1,469,564 | 583,660 | 236,118 | 110,755 |
당기말 이후 매입채무가 모두 결제되었습니다.
연결회사와 회사의 유동부채의 장부금액은 다음 통화로 표시됩니다.
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
유로 | 1,144,295 | 459,637 | 64 | - |
영국 파운드 | 325,268 | 124,023 | 236,055 | 110,755 |
|
|
|
| |
1,469,563 | 583,660 | 236,118 | 110,755 | |
20. 이연과세
연결실체 및 회사가 인식한 주요 이연법인세부채 및 자산과 그 변동은 다음과 같습니다.
그룹 | 부채 | 부채 | |||
| 2023 | 2022 | |||
? | ? | ||||
Zinnwald Lithium intangible assets - fair value adjustment | 1,382,868 | 1,382,868 |
The deferred tax liability set out above relates to a 25% provision made on the fair value uplift of the company's acquisition of control of Zinnwald Lithium GmbH.
21. 퇴직급여제도
확정기여제도 | 2023 | 2022 | |||
? | ? | ||||
|
| ||||
확정기여제도와 관련하여 손익에 대한 비용 청구 | 64,571 | 52,067 |
확정 기여형 연금 제도는 자격을 갖춘 모든 직원을 위해 운영됩니다. 이 제도의 자산은 그룹의 자산과 별도로 독립적으로 관리되는 펀드에 보관됩니다.
22. Share based Incentives
The Directors believe that the success of the Group will depend to a significant degree on the performance of the Group's senior management team. The Directors also recognise the importance of ensuring that the management team are well motivated and identify closely with the success of the Group. The Company adopted an initial Share Option Plan in December 2017 and will continue to issue options to key employees, consultants and Non-Executive Directors. In October 2020, the Company's shareholders approved additional short-term and long-term incentive schemes for Executive Management, the key terms of which are detailed in the Remuneration Committee report.
주식선택권(2017)
주식선택권계획(2017)에 따른 주식선택권 수 및 관련 가중평균 행사가격의 변동은 다음과 같습니다.
31년 2023월 XNUMX일 종료 | 31년 2022월 XNUMX일 종료 | |||||||
평균 행사 가격(주당 £) | 옵션 수 | 평균 행사 가격(주당 £) | 옵션 수 | |||||
연초에 | £0.1748 | 4,200,000 | £0.0920 | 1,900,000 | ||||
XNUMX년 동안 부여 | £0.1041 | 2,450,000 | £0.1810 | 4,000,000 | ||||
해당 연도에 만료됨 | - | - | £0.0965 | (1,700,000) | ||||
연중 운동 | - | - | - | - | ||||
|
| |||||||
연말에 | £0.1487 | 6,650,000 | £0.1748 | 4,200,000 | ||||
연말에 행사 가능 | 3,683,333 | 1,533,333 | ||||||
가중 평균 남은 운동 기간, 년 | 3.44 | 3.99 | ||||||
Option classification | ||||
발행일 | 옵션 수 | 운동 가격 | 유효 기간 | |
10월 29 2020 | 200,000 | £0.0500 | 10월 28 2025 | |
1월 15 2022 | 4,000,000 | £0.1810 | 1월 15 2027 | |
월 23 2023 | 2,450,000 | £0.1041 | 월 23 2028 | |
|
| |||
6,650,000 | £0.1487 |
RSU 계획(2020)
Movements in the number of RSUs, under the RSU Plan (2020), outstanding and their related weighted average exercise prices are as follows:
31년 2023월 XNUMX일 종료 | 31년 2022월 XNUMX일 종료 | |||
Ave Exercise Price | 옵션 | Ave Exercise Price | 옵션 | |
Beginning of Period | N / A | 1,909,531 | - | - |
부여 | N / A | 3,406,779 | N / A | 1,909,531 |
지나간 | - | - | - | - |
행사 | - | - | - | - |
기간 종료시 | N / A | 5,316,310 | N / A | 1,909,531 |
Weighted Ave remaining yrs | 0.80 | 1.50 |
RSU Classification | ||
발행일 | No of RSUs | 베스팅 날짜 |
1월 15 2022 | 1,909,531 | 1월 16 2024 |
월 23 2023 | 3,406,779 | 월 23 2025 |
PSU Scheme (2020)
The first awards of PSUs under the new scheme were made on 15 January 2024, based on the initial performance period from 1 October 2020 to 31 December 2023. A total of 4,500,000 PSUs were issued, which will be included on the register for inclusion in the 2024 accounts.
23. 주식기준지급거래
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
| ? | ? | ? | ? |
해당 연도에 인식된 비용 |
|
|
|
|
Share Option Plan(2017)에 따라 발행된 옵션 | 174,633 | 347,400 | 174,633 | 347,400 |
RSUs issued under the RSU Scheme (2020) | 353,993 | 197,825 | 353,993 | 197,825 |
|
|
|
| |
528,626 | 545,225 | 528,626 | 545,225 |
Awards made under the various share incentive schemes will be expensed over the relevant vesting periods for each scheme.
24. 자본금
그룹 및 회사 | ||
2023 | 2022 | |
보통주 자본 | ? | ? |
발행 및 전액 지불 | ||
각 473,524,624p 보통주 1주 | 5,365,379 | 3,316,248 |
|
| |
5,365,379 | 3,316,248 |
그룹의 주식 자본금은 GBP £로 발행되지만 주식 발행일에 그룹의 기능 통화(유로)로 전환됩니다.
연중 움직임의 조정: |
|
| 일반수 | 보통의 가치관 |
|
|
| ? | ? |
보통주 각 1p | ||||
1년 2023월 XNUMX일 | 293,395,464 | 3,316,248 | ||
전액 납입주식 발행(현금청약) | 180,129,160 | 2,049,131 | ||
|
| |||
|
| |||
31년 2023월 XNUMX일 | 473,524,624 | 5,365,379 |
25. Share Premium account
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
| ? | ? | ? | ? |
연초에 | 20,289,487 | 20,289,487 | 20,289,487 | 20,289,487 |
신주 발행 | 19,282,326 | - | 19,282,326 | - |
주식선택권 행사 | - | - | - | - |
발행 비용 공유 | (168,003) | - | (168,003) | - |
|
|
|
| |
39,403,810 | 20,289,487 | 39,403,810 | 20,289,487 | |
26. 기타 준비금
합병준비금 | 공유 기반 지불 준비금 | 번역 예약 | 금액 | |
그룹 | ? | ? | ? | ? |
1년 2022월 XNUMX일 | 688,731 | 133,849 | 200 | 822,780 |
추가 | - | 545,225 | (138) | 545,087 |
|
|
|
| |
31년 2022월 XNUMX일 | 688,731 | 679,074 | 62 | 1,367,867 |
추가 | - | 528,626 | 38 | 528,664 |
|
|
|
| |
31년 2023월 XNUMX일 | 688,731 | 1,207,700 | 100 | 1,896,531 |
공유 기반 지불 준비금 | 번역 예약 | 금액 | |
기업 정보 | ? | ? | ? |
1년 2022월 XNUMX일 | 133,849 | 200 | 134,049 |
추가 | 545,225 | (138) | 545,087 |
|
|
| |
31년 2022월 XNUMX일 | 679,074 | 62 | 679,136 |
추가 | 528,626 | 38 | 528,664 |
|
|
| |
31년 2023월 XNUMX일 | 1,207,700 | 100 | 1,207,800 |
27. 이익잉여금
그룹 | 기업 정보 | |||
2023 | 2022 | 2023 | 2022 | |
| ? | ? | ? | ? |
연초에 | (4,174,717) | (1,822,501) | (1,917,521) | (251,044) |
올해의 손실 | (2,642,505) | (2,352,216) | (869,556) | (1,666,477) |
|
|
|
| |
올해 연말에 | (6,817,222) | (4,174,717) | (2,787,077) | (1,917,521) |
28. Financial commitments, guarantees and contingent liabilities
바카노라 로열티 계약
The company and Bacanora entered into on completion of the Acquisition a royalty agreement which provides that the Company agrees to pay Bacanora a royalty of 2 per cent. of the net profit received by the company pursuant to its 50 per cent. shareholding in Zinnwald Lithium GmbH ("ZLG") and earned in relation to the sale of lithium products or minerals by ZLG's projects on the Zinnwald and Falkenhain licence areas. The royalty fee shall be paid in Euros and paid by ZLG half yearly. The agreement is for an initial term of 40 years and shall automatically extend for additional 20 year terms until mining and processing operations cease at ZLG's projects at the Zinnwald and Falkenhain licence areas. The company has undertaken to Bacanora to abide by certain obligations in relation to ZLG's projects at the Zinnwald and Falkenhain licence areas such as complying with applicable laws and ensure that these projects are operated in accordance with the underlying licences and concessions granted to Zinnwald Lithium. The company shall have the right, but not the obligation, to extinguish at any time its right to pay a royalty fee to Bacanora prior to the expiry of the term by paying a one-off payment of ?2,000,000.
Whilst the Directors acknowledge this contingent liability, at this stage, it is not considered that the outcome can be considered probable or reasonably estimable and hence no provision has been made in the financial statements. The Directors note that the Royalty is only applicable to 50% of ZLG's production and does not apply to the additional 50% of ZLG acquired by the Company in June 2021. The Directors also note that the Royalty obligation remains due to Bacanora, which now a wholly owned subsidiary of Ganfeng Lithium Limited.
오시스코 로열티 계약
As part of the sale of Erris Zinc Ltd to Ocean Capital Partners on 13 June 2023, the historic royalty due by the group to Osisko Gold Royalties was novated to Erris Zinc ahead of completion. Accordingly, this historic contingent liability has now been removed from the group. The Osisko royalty did not apply to the Zinnwald Lithium project.
29. Contingent assets
Agreements with Ocean Capital Partners
Under the terms of the sale of Erris Zinc Limited to Ocean Capital Partners on 13 June 2023, the Company was granted a 1% Net Smelter Royalty and a ?200,000 cash payment due six months after the start of commercial production. As agreed in the Sale and Purchase Agreement, the company also has the right to buy Erris Zinc Ltd back for ?1 if the additional exploration spend of ?100,000 over 2024 to 2025 is not made by March 2025. Whilst the Directors acknowledge these contingent assets, at this stage, it is not considered that the outcome can be considered certain to be recognised and receivable and hence no asset has been recognised in the financial statements.
30. 보고일 이후 사건
On 15 January 2024, the Company made a grant of a total of 4,228,475 RSUs and 4,350,000 Options under the Company's Long-Term Incentive Plans relating to performance in 2023, and a total of 4,500,000 PSUs relating to performance from 1 October 2020 to 31 December 2023. The RSUs and PSUs were issued to Executive Management under the relevant schemes approved by shareholders in October 2020. The Options were primarily issued to Employees and Consultants under the terms of the Option Scheme approved by shareholders in 2017.
On 15 January 2024, the first tranche of 1,909,531 RSUs originally issued in January 2022 reached their vesting date, and in accordance with the rules of the scheme, vested at a price of 7.11p being the 20 Day VWAP price at close on 12 January 2024. At its discretion, the Board has elected to pay the net amount due after tax under these awards in shares rather than cash. Accordingly, 1,012,051 new ordinary shares were issued to recipients and following admission of these new shares to AIM, the Company now has 474,536,675 ordinary shares in issue.
On 21 February 2024, the Company published the results of its updated independent Mineral Resource Estimate ("MRE") for the Zinnwald lithium project. This updated MRE showed a 445 % increase in tonnes and a 243% increase in contained lithium ("Li") to 429kt in the Measured and Indicated category versus the previous 2018 MRE. This establishes the Project as the second largest hard rock lithium project in the EU. The updated MRE includes 11.3 Mt grading 3,420ppm Li (0.736% Li2O) in the Measured category, 193.5 Mt grading 2,220ppm Li (0.478% Li2O) in the Measured and Indicated category, and 33.3 Mt grading 2,140 ppm Li (0.461% Li2O) in the Inferred category. The increase in overall tonnage is predominantly due to the incorporation of a broad zone of mineralised granite, as well as contribution of an extra 26,911 metres of new drilling over 84 holes. This updated MRE has been prepared in accordance with National Instrument 43-101 Standards of Disclosure for Mineral Projects of the Canadian Securities Administrators ("NI 43-101") by independent consulting firm Snowden Optiro Ltd ("Datamine International") of Bristol, United Kingdom.
31. 특수관계자 거래
No consultancy fees or expenses were incurred with Related Parties in either 2023 or 2022.
As part of the March 2023 fund raise, Henry Maxey, a substantial shareholder in the Company, entered into a subscription agreement ("subscription agreement) with the Company to subscribe for 26,337,585 new ordinary Shares at the Placing Price of 10.41p for a value of approximately £2.7 million. As part of this subscription agreement, Mr Maxey was granted a pre-emptive right to maintain his shareholding in any future fund raises.
Anton du Plessis and Cherif Rifaat, directors of the Company, subscribed for 720,000 and 675,000 new ordinary shares at the Placing Price of 10.41p and on the same terms as other subscribers in the placing.
32. Cash (used in)/generated from group operations
2023 | 2022 | |
? | ? | |
세금 후 XNUMX년 동안의 손실 | (2,642,505) | (2,352,216) |
다음에 대한 조정 : |
|
|
투자 소득 | (282,229) | (190) |
임대 이자 | 3,851 | 5,254 |
Gain on disposal of equipment | - | (4,288) |
유형 자산의 감가 상각 | 53,741 | 49,990 |
사용권 자산의 감가상각 | 139,154 | 93,405 |
무형 자산의 상각 | 1,662 | 995 |
종속기업 처분손실 | 3,672 | - |
주식결제형 주식기준보상비용 | 528,626 | 545,225 |
운전 자본의 움직임: | ||
(증가) 매출채권 및 기타수취채권 | (52,089) | (187,950) |
거래 및 기타 채무의 증가/(감소) | 886,653 | (55,000) |
|
| |
영업에 사용된 현금 | (1,359,464) | (1,904,775) |
33. Cash (used in)/generated from operations - company
2023 | 2022 | |
? | ? | |
세금 후 XNUMX년 동안의 손실 | (869,556) | (1,666,477) |
다음에 대한 조정 : |
|
|
투자 소득 | (282,229) | (191) |
Group loan interest | (708,861) | - |
유형자산의 감가상각 및 손상 | 1,566 | 1,291 |
종속기업 처분손실 | 1 | - |
주식결제형 주식기준보상비용 | 528,626 | 545,225 |
운전 자본의 움직임: | ||
(증가) 매출채권 및 기타수취채권의 감소 | (97,029) | 7,787 |
거래 및 기타 채무의 증가/(감소) | 125,364 | (159,675) |
|
| |
영업에 사용된 현금 | (1,302,118) | (1,272,040) |
*끝*
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데이비드 하트 댄 디어든-윌리엄스 | 알렌비 캐피탈 (추천 고문) | + 44 (0) 20 3328 5656 |
마이클 시브 룩 아담 폴록 | 오베론 캐피탈 Ltd (관절 Broker) | + 44 (0) 20 3179 5300 |
리처드 그린필드 찰스 벤든 | Tamesis 파트너 LLP (관절 Broker) | + 44 (0) 20 3882 2868 |
이사벨 드 살리스 폴 덜리외 | 세인트 브라이즈 파트너 (재무홍보) |
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노트
AIM은 Zinnwald Lithium plc(EPIC: ZNWD.L)가 빠르게 성장하는 유럽 배터리 부문에 수산화리튬을 공급하는 중요한 공급업체가 되는 데 주력하고 있다고 인용했습니다. 회사는 승인된 광산 라이센스를 보유하고 있으며 유럽의 화학 및 자동차 산업의 중심부에 위치하고 있으며 유럽의 보다 발전된 배터리 등급 리튬 프로젝트 중 하나가 될 가능성이 있는 독일의 Zinnwald 리튬 프로젝트의 100%를 소유하고 있습니다.
RNS는 귀하의 IP 주소를 사용하여 약관 준수 여부를 확인하고, 귀하가 이 커뮤니케이션에 포함된 정보를 사용하는 방식을 분석하고, 그러한 분석을 익명으로 다른 사람과 상용 서비스의 일부로 공유할 수 있습니다. RNS와 런던 증권 거래소가 귀하가 제공한 개인 데이터를 사용하는 방법에 대한 자세한 내용은 개인 정보 보호 정책을 참조하십시오.