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Consolidated Statements of Income (Loss) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
Income Statement |  |
Revenues | $ 224,877 | $ 213,630
Cost of sales | (37,646) | (63,700)
Depletion of royalty, stream and other interests | (48,361) | (45,605)
Gross profit | 138,870 | 104,325
Other operating expenses |  |
General and administrative | (41,265) | (25,901)
Business development | (4,168) | (10,290)
Exploration and evaluation | (1,197) | (131)
Mining operating expenses | (12,919) | 0
Impairments - royalty, stream and other interests | (2,288) | (26,300)
Impairments - mining exploration, evaluation and development | (122,250) | 0
Operating (loss) income | (45,217) | 41,703
Interest income | 5,065 | 4,582
Finance costs | (24,586) | (26,131)
Foreign exchange (loss) gain | (554) | 1,023
Share of loss of associates | (3,950) | (7,657)
Other gains, net | 25,522 | 13,622
(Loss) earnings before income taxes | (43,720) | 27,142
Income tax expense | (12,955) | (10,913)
Net (loss) earnings | (56,675) | 16,229
Net (loss) earnings attributable to: |  |
Osisko Gold Royalties Ltd's shareholders | (23,554) | 16,876
Non-controlling interests | $ (33,121) | $ (647)
Net (loss) earnings per share |  |
Basic and diluted (in dollars per share) | $ (0.14) | $ 0.10

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- Definition The amount of expense relating to selling, general and administrative activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_85&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The entity's share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_85&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Business development + References No definition available. + Details
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- Definition Depletion of royalty interests + References No definition available. + Details
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- Definition Represents the amount of impairment loss on mining exploration, evaluation and development + References No definition available. + Details
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- Definition Represents the amount of mining operating expenses. + References No definition available. + Details
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