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v3.24.1

Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Cash flows from operating activities |  |
Income (loss) for the year | $ (4,633) | $ 3,349
Items not affecting operating activities: |  |
Interest income | (1,549) | (1,773)
Effect of exchange rate changes on cash and cash equivalents | (70) | 579
Items not affecting cash: |  |
Loss on revaluation of investments | 1,732 | 3,757
Equity income from investment in associate (Note 6) | (4,134) | (2,890)
Share-based payments (Note 16) | 2,068 | 3,429
Loss (gain) on debt modification and provisioning of receivables (Note 5 and 10 ) | 3,049 | (4,260)
Deferred income tax expense (recovery) (Note 11) | (282) | 4,175
Depletion and depreciation (Note 7) | 5,220 | 5,784
Finance expense (Note 10) | 5,091 | 5,247
Impairment charges (Note 7) | 70 | 5,526
Shares received pursuant to property agreements | (2,526) | (947)
Other non-cash movements (Note 21) | (1,575) | (2,274)
Changes in non-cash working capital items (Note 21) | 4,598 | (3,215)
Total cash provided by operating activities | 7,059 | 16,487
Cash flows from investing activities |  |
Dividends and other distributions (Note 6) | 7,225 | 5,441
Loan receivable (Note 17) | (750) | 0
Proceeds from loan repayment (Note 17) | 500 | 2,544
Acquisition of royalty and other property interests, net | 0 | (484)
Purchase of investment in associated entity (Note 6) | (3,517) | (25,742)
Sale (purchases) of fair value through profit and loss investments, net | 4,921 |
Sale (purchases) of fair value through profit and loss investments, net |  | (1,912)
Other movements (Note 21) | 448 | 176
Total cash provided by (used in) investing activities | 8,827 | (19,977)
Cash flows from financing activities |  |
Loan repayments (Note 10) | (13,142) | (11,486)
Proceeds from private placement | 0 | 10,000
Share issue costs | 0 | (39)
Proceeds from exercise of options and settlement of RSUs, net | 1,085 | 1,037
Deferred financing costs | (60) | (38)
Total cash used in financing activities | (12,117) | (526)
Effect of exchange rate changes on cash and cash equivalents | 70 | (579)
Change in cash and cash equivalents | 3,839 | (4,595)
Cash and cash equivalents, beginning | 16,838 | 21,433
Cash and cash equivalents, ending | $ 20,677 | $ 16,838

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- Definition The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_d&doctype=Standard -URIDate 2023-03-23 + Details
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