XML 79 R14.htm IDEA: XBRL DOCUMENT
v3.25.3

PLANT EQUIPMENT AND MINING PROPERTIES | 9 Months Ended
--- | ---
Sep. 30, 2025
PLANT EQUIPMENT AND MINING PROPERTIES |
PLANT, EQUIPMENT AND MINING PROPERTIES | 9. PLANT, EQUIPMENT AND MINING PROPERTIES
|  | Mining properties |  |  | Office equipment, furniture, and fixtures |  |  | Computer equipment |  |  | Mine machinery and transportation equipment |  |  | Mill machinery and processing equipment |  |  | Buildings and construction in process |  |  | Total |
|  | $ |  |  | $ |  |  | $ |  |  | $ |  |  | $ |  |  | $ |  |  | $ |
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2024 |  |  | 18,375 |  |  |  | 844 |  |  |  | 1,929 |  |  |  | 17,573 |  |  |  | 26,232 |  |  |  | 15,370 |  |  |  | 80,323 |
Additions / Transfers |  |  | 870 |  |  |  | 395 |  |  |  | 18 |  |  |  | 417 |  |  |  | 2,994 |  |  |  | 445 |  |  |  | 5,139 |
Writedowns |  |  | - |  |  |  | (36 | ) |  |  | (183 | ) |  |  | (1,679 | ) |  |  | (983 | ) |  |  | (822 | ) |  |  | (3,703 | )
Effect of movements in exchange rates |  |  | (15 | ) |  |  | (12 | ) |  |  | (1 | ) |  |  | 20 |  |  |  | (21 | ) |  |  | (11 | ) |  |  | (40 | )
Balance at December 31, 2024 |  |  | 19,230 |  |  |  | 1,191 |  |  |  | 1,763 |  |  |  | 16,331 |  |  |  | 28,222 |  |  |  | 14,982 |  |  |  | 81,719 |
Additions / Transfers |  |  | 3,060 |  |  |  | 33 |  |  |  | 114 |  |  |  | 6,438 |  |  |  | 2,574 |  |  |  | 554 |  |  |  | 12,773 |
Transfer from exploration and evaluation assets (Note 7) |  |  | 35,005 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 35,005 |
Royalty buyback |  |  | 21,423 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 21,423 |
Writedowns |  |  | - |  |  |  | (12 | ) |  |  | (5 | ) |  |  | (797 | ) |  |  | (426 | ) |  |  | - |  |  |  | (1,240 | )
Effect of movements in exchange rates |  |  | 7 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 38 |  |  |  | 46 |
Balance at September 30, 2025 |  |  | 78,725 |  |  |  | 1,212 |  |  |  | 1,872 |  |  |  | 21,973 |  |  |  | 30,370 |  |  |  | 15,574 |  |  |  | 149,726 |
ACCUMULATED DEPLETION AND DEPRECIATION / IMPAIRMENT
Balance at January 1, 2024 |  |  | 9,473 |  |  |  | 548 |  |  |  | 781 |  |  |  | 5,235 |  |  |  | 7,894 |  |  |  | 3,323 |  |  |  | 27,254 |
Additions |  |  | 426 |  |  |  | 130 |  |  |  | 401 |  |  |  | 1,534 |  |  |  | 549 |  |  |  | 339 |  |  |  | 3,379 |
Writedowns |  |  | - |  |  |  | (35 | ) |  |  | (182 | ) |  |  | (1,472 | ) |  |  | (594 | ) |  |  | (432 | ) |  |  | (2,715 | )
Balance at December 31, 2024 |  |  | 9,899 |  |  |  | 643 |  |  |  | 1,000 |  |  |  | 5,297 |  |  |  | 7,849 |  |  |  | 3,230 |  |  |  | 27,918 |
Additions |  |  | 364 |  |  |  | 109 |  |  |  | 308 |  |  |  | 577 |  |  |  | 1,018 |  |  |  | 237 |  |  |  | 2,613 |
Writedowns |  |  | - |  |  |  | (11 | ) |  |  | (3 | ) |  |  | (734 | ) |  |  | (79 | ) |  |  | - |  |  |  | (827 | )
Balance at September 30, 2025 |  |  | 10,263 |  |  |  | 741 |  |  |  | 1,305 |  |  |  | 5,140 |  |  |  | 8,788 |  |  |  | 3,467 |  |  |  | 29,704 |
NET BOOK VALUE |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At September 30, 2025 |  |  | 68,462 |  |  |  | 471 |  |  |  | 567 |  |  |  | 16,833 |  |  |  | 21,582 |  |  |  | 12,107 |  |  |  | 120,022 |
At December 31, 2024 |  |  | 9,331 |  |  |  | 548 |  |  |  | 763 |  |  |  | 11,034 |  |  |  | 20,373 |  |  |  | 11,752 |  |  |  | 53,801 |
Included in Buildings and construction in process above are assets under construction of $4,098 as at September 30, 2025 (December 31, 2024 - $3,443) on which no depreciation was charged in the periods then ended. Once the assets are available for use, they will be transferred to the appropriate class of plant, equipment and mining properties. As of September 30, 2025, the Company recorded a write-down of $413 (December 31, 2024 - $988) against the carrying value of mine and mill machinery and transportation equipment due to damage and obsolescence. As at September 30, 2025, plant, equipment and mining properties included a net carrying amount of $7,949 (December 31, 2024 - $5,162) for mining equipment and right of use assets under lease. On August 25, 2025, the Company acquired all outstanding royalties and obligations held by Deterra Royalties Inc., on the La Preciosa property. Consideration for the transaction was $13.25 million upfront payment, followed by an $8.75 million payment deferred for one year. The consideration has been assigned at fair value as of the transaction date and recorded as an addition to mineral properties. The present value of the deferred obligation payment was calculated using a discount interest rate of 7.47%.

X
- References No definition available. + Details
Name: | avino_PropertyPlantAndEquipmentExplanatoryAbstract
Namespace Prefix: | avino_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration