SIR Royalty Income Fund Balance Sheet

Financials in millions CAD. Fiscal year is January - December.

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2016
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	2020 - 2016
Cash & Equivalents	0.32	1.04	0.41	2.28	1.41	Upgrade
Cash & Short-Term Investments	0.32	1.04	0.41	2.28	1.41	Upgrade
Cash Growth	-69.31%	153.47%	-81.88%	61.01%	919.36%	Upgrade
Accounts Receivable	2.97	3.21	3.09	2.9	2.92	Upgrade
Other Receivables	0.25	0.52	0.43	0.25	1.41	Upgrade
Receivables	3.22	3.73	3.52	3.15	4.33	Upgrade
Prepaid Expenses	0.04	0	0.04	0.06	0.04	Upgrade
Other Current Assets	-	-	-	-	0.09	Upgrade
Total Current Assets	3.58	4.78	3.97	5.49	5.87	Upgrade
Long-Term Investments	50.98	50.98	50.98	50.98	21.86	Upgrade
Total Assets	91.56	94.26	90.96	83.22	49.48	Upgrade
Accounts Payable	0.15	0.18	0.15	0.19	0.13	Upgrade
Current Income Taxes Payable	0.01	-	-	2.04	1.07	Upgrade
Other Current Liabilities	2.9	3.98	3.22	2.66	3.68	Upgrade
Total Current Liabilities	3.06	4.17	3.38	4.89	4.88	Upgrade
Long-Term Deferred Tax Liabilities	2.17	2.14	2.1	2.06	2.02	Upgrade
Total Liabilities	5.23	6.3	5.47	6.95	6.9	Upgrade
Common Stock	96.17	96.17	96.17	96.17	96.17	Upgrade
Retained Earnings	-9.83	-8.21	-10.69	-19.9	-53.58	Upgrade
Shareholders' Equity	86.34	87.96	85.48	76.27	42.59	Upgrade
Total Liabilities & Equity	91.56	94.26	90.96	83.22	49.48	Upgrade
Net Cash (Debt)	0.32	1.04	0.41	2.28	1.41	Upgrade
Net Cash Growth	-69.31%	153.47%	-81.88%	61.01%	919.36%	Upgrade
Net Cash Per Share	0.04	0.11	0.04	0.24	0.14	Upgrade
Filing Date Shares Outstanding	8.38	8.38	8.38	8.38	8.38	Upgrade
Total Common Shares Outstanding	8.38	8.38	8.38	8.38	8.38	Upgrade
Working Capital	0.52	0.61	0.6	0.6	1	Upgrade
Book Value Per Share	10.31	10.50	10.21	9.11	5.08	Upgrade
Tangible Book Value	86.34	87.96	85.48	76.27	42.59	Upgrade
Tangible Book Value Per Share	10.31	10.50	10.21	9.11	5.08	Upgrade

Source: S&P Capital IQ. Standard template. Financial Sources.