Notes to the Consolidated Financial Statements 
For the year ended 31 December 2025 
Note 1. Reporting Entity 
Centaurus Metals Limited (“the Company”) is a company domiciled in Australia. The Company’s registered office is at Level 
2, 23 Ventnor Avenue, West Perth WA 6005.  The consolidated financial statements of the Company as at and for the year 
ended 31 December 2025 comprise the Company and its subsidiaries (collectively the “Group” and individually “Group 
entities”). The Group is a for-profit entity and is primarily involved in exploration for and evaluation of mineral resources. 
Note 2. Basis of Preparation 
2.1 
Statement of Compliance 
The consolidated financial statements are general purpose financial statements which have been prepared in accordance 
with Australian Accounting Standards (AASBs) (including Australian Accounting Interpretations) adopted by the Australian 
Accounting Standards Board (AASB) and the Corporations Act 2001.  The consolidated financial statements comply with 
International Financial Reporting Standards (IFRSs) adopted by the International Accounting Standards Board (IASB). 
The consolidated financial statements were authorised for issue by the Board of Directors on 30 March 2026. 
2.2 
Basis of Measurement 
The consolidated financial statements have been prepared on the historical cost basis, except for share based payments 
which are measured at fair value in the statement of financial position. 
2.3 
Going Concern 
The financial statements for the year ended 31 December 2025 have been prepared on a going concern basis, which 
contemplates continuity of normal business activities and the realisation of assets and settlement of liabilities in the ordinary 
course of business.  
During the year, the Group incurred a loss after tax of $14,308,070 with net cash inflows of $6,630,989. The Group has a 
working capital surplus of $21,139,616. 
While the Group had cash on hand of $24,577,181 as at 31 December 2025, the Group is likely to need additional working 
capital in order to meet the Group’s stated strategic objectives. Whilst there is no certainty that additional funding will be 
available to provide adequate working capital for the Group to achieve its planned objectives, the directors believe that the 
Group will be able to secure funding based on the Company’s historical success of raising capital. The form, value and timing 
of any future transactions that may provide funding is yet to be determined and will depend amongst other things, on capital 
markets, commodity prices and the outcome of planned exploration and evaluation activities. 
The directors have a reasonable expectation that further funding will be obtained to meet the Group’s objectives. In 
addition, the directors have considered the minimum expenditure requirements necessary in order to maintain tenements 
in good standing and to meet committed expenditures for the 12 month period from the date of this report and consider 
the going concern basis of preparation to be appropriate. In undertaking this analysis, the directors have considered which 
expenditure can be reduced if necessary. 
Note 3. Functional and Presentation Currency 
These consolidated financial statements are presented in Australian dollars, which is the Company’s functional currency. 
The functional currency of the Brazilian subsidiaries is the Brazilian real. 
Note 4. Use of Judgements and Estimates 
In preparing these consolidated financial statements, management has made judgements, estimates and assumptions that 
affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and 
expenses.  Actual results may differ from these estimates. 
Estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised 
in the period in which the estimates are revised and in any future periods affected. 
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ANNUAL REPORT     CENTAURUS METALS LIMITED
CENTAURUS METALS ANNUAL REPORT 2025

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