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Independent Auditor’s Report 
 
To the shareholders of Centaurus Metals Limited   
Report on the audit of the Financial Report 
 
Opinion 
We have audited the Financial Report of 
Centaurus Metals Limited (the Company). 
In our opinion, the accompanying Financial Report 
of the Company gives a true and fair view, 
including of the Group’s financial position as at 
31 December 2025 and of its financial 
performance for the year then ended, in 
accordance with the Corporations Act 2001, in 
compliance with Australian Accounting and the 
Corporations Regulations 2001. 
The Financial Report comprises: 
• Consolidated Statement of financial position as 
at 31 December 2025; 
• Consolidated Statement of profit or loss and 
other comprehensive income Consolidated, 
Statement of changes in equity, and 
Consolidated Statement of cash flows for the 
year then ended; 
• Consolidated entity disclosure statement and 
accompanying basis of preparation as at 
31 December 2025; 
• Notes, including material accounting policies; 
and 
• Directors’ Declaration. 
The Group consists of the Company and the 
entities it controlled at the year-end or from time 
to time during the financial year. 
Basis for opinion 
We conducted our audit in accordance with Australian Auditing Standards. We believe that the audit 
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 
Our responsibilities under those standards are further described in the Auditor’s responsibilities for the 
audit of the Financial Report section of our report.  
We are independent of the Group in accordance with the auditor independence requirements of the 
Corporations Act 2001 and the ethical requirements of the APES 110 Code of Ethics for Professional 
Accountants (including Independence Standards) issued by the Accounting Professional & Ethical 
Standards Board Limited (the Code) that are relevant to audits of the financial report of public interest 
entities in Australia. We have fulfilled our other ethical responsibilities in accordance with these 
requirements. 
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ANNUAL REPORT     CENTAURUS METALS LIMITED
CENTAURUS METALS ANNUAL REPORT 2025

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