Aya Gold & Silver Inc. (AYA) Balance Sheet
AYA balance sheet, 2025
December 31, 2025 · U.S. dollars$631.7M assets = $207.9M liabilities + $423.8M equity
Both columns are drawn to the same scale: what AYA owns equals what it owes plus shareholders’ equity. Hover a block for its value.
AYA financial health
Descriptive bands, not a rating. Fiscal 2025.
AYA balance sheet trends, 2022–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $156.8M2022 | $631.7M2025 | +59.1%/yr | |
| Total liabilities | $26.5M2022 | $207.9M2025 | +98.7%/yr | |
| Shareholders’ equity | $125.7M2022 | $413.7M2025 | +48.7%/yr | |
| Cash & short-term investments | $39.4M2022 | $136.3M2025 | +51.3%/yr | |
| Total debt | $57.7M2023 | $113.5M2025 | +40.3%/yr | |
| Net cash (debt) | −$7.8M2023 | $22.8M2025 | +$30.6M | |
| Working capital | $35.6M2022 | $112.4M2025 | +$76.8M | |
| Book value per share | $1.202022 | $2.912025 | +34.4%/yr | |
| Current ratio | 2.472022 | 1.942025 | −0.53 | |
| Debt / equity | 0.262023 | 0.272025 | +0.01 | |
| Shares outstanding | 105.0M2022 | 142.4M2025 | +10.7%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
AYA assets
AYA liabilities and equity
AYA debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
AYA balance sheet
| 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|
| Assets | ||||
| Cash & short-term investments | $136.3M | $30.9M | $49.8M | $39.4M |
| Cash & equivalents | $136.3M | $30.9M | $49.8M | $39.4M |
| Receivables | $56.7M | $1.8M | $607,000 | $2.3M |
| Inventory | $34.6M | $27.4M | $16.8M | $7.7M |
| Other current assets | $4.9M | $16.4M | $13.2M | $10.4M |
| Total current assets | $232.4M | $76.5M | $80.4M | $59.8M |
| Property, plant & equipment (net) | $367.2M | $299.1M | $221.5M | $93.9M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 |
| Long-term investments | $7.0M | $0 | $0 | $0 |
| Other non-current assets | $25.2M | $24.5M | $31.1M | $3.1M |
| Total assets | $631.7M | $400.1M | $333.1M | $156.8M |
| Liabilities | ||||
| Accounts payable | $69.4M | $51.4M | $41.7M | $22.2M |
| Short-term debt | $28.9M | — | — | — |
| Total current liabilities | $120.0M | $53.1M | $46.7M | $24.2M |
| Long-term debt | $83.6M | $95.5M | $57.7M | $0 |
| Lease obligations | $1.4M | $1.4M | $1.1M | $287,000 |
| Other long-term liabilities | $4.3M | $5.0M | $3.6M | $2.3M |
| Total liabilities | $207.9M | $153.6M | $107.9M | $26.5M |
| Shareholders' equity | ||||
| Common stock & paid-in capital | $431.4M | — | — | — |
| Retained earnings (deficit) | −$44.4M | −$75.7M | −$52.2M | −$53.6M |
| Accumulated other comprehensive income | −$12.5M | — | — | — |
| Minority interest | $10.2M | $5,000 | $4.4M | $4.6M |
| Total shareholders' equity | $413.7M | $246.5M | $220.7M | $125.7M |
| Key figures | ||||
| Total debt | $113.5M | $95.5M | $57.7M | — |
| Net cash (debt) | $22.8M | −$64.6M | −$7.8M | — |
| Working capital | $112.4M | $23.4M | $33.7M | $35.6M |
| Tangible book value | $413.7M | $246.5M | $220.7M | $125.7M |
| Book value per share | $2.91 | $1.88 | $1.80 | $1.20 |
| Shares outstanding | 142.4M | 130.8M | 122.4M | 105.0M |
| Current ratio | 1.94 | 1.44 | 1.72 | 2.47 |
| Quick ratio | 1.61 | 0.62 | 1.08 | 1.72 |
| Debt / equity | 0.27 | 0.39 | 0.26 | — |
| Equity / assets | 65.5% | 61.6% | 66.3% | 80.2% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Cash & short-term investments | $182.9M | $172.0M | $136.3M | $129.2M | $113.8M | $18.3M | $30.9M |
| Cash & equivalents | $182.6M | $171.7M | $136.3M | $129.2M | $113.8M | $18.3M | $30.9M |
| Short-term investments | $289,652 | $289,000 | — | — | — | — | — |
| Receivables | $51.4M | $43.9M | $56.7M | $31.9M | $27.2M | $11.6M | $1.8M |
| Inventory | $45.5M | $35.4M | $34.6M | $30.9M | $34.0M | $27.8M | $27.4M |
| Other current assets | $6.2M | $5.7M | $4.9M | $4.5M | $4.5M | $15.5M | $16.4M |
| Total current assets | $286.0M | $256.9M | $232.4M | $196.5M | $179.6M | $73.3M | $76.5M |
| Property, plant & equipment (net) | $247.5M | $370.0M | $367.2M | $352.4M | $349.1M | $323.2M | $299.1M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $6.4M | $6.6M | $7.0M | $7.2M | $7.6M | $0 | $0 |
| Other non-current assets | $161.7M | $24.9M | $25.2M | $28.9M | $29.5M | $22.5M | $24.5M |
| Total assets | $701.5M | $658.4M | $631.7M | $585.0M | $565.8M | $419.0M | $400.1M |
| Liabilities | |||||||
| Accounts payable | $72.5M | $62.9M | $69.4M | $59.4M | $69.3M | $55.0M | $51.4M |
| Short-term debt | $29.2M | $29.1M | $28.9M | $28.9M | $14.6M | — | — |
| Total current liabilities | $141.4M | $115.6M | $120.0M | $100.3M | $91.2M | $71.5M | $53.1M |
| Long-term debt | $55.1M | $69.6M | $83.6M | $83.2M | $82.4M | $81.7M | $95.5M |
| Lease obligations | $2.7M | $2.1M | $1.4M | $1.4M | $1.4M | $1.4M | $1.4M |
| Other long-term liabilities | $5.0M | $4.5M | $4.3M | $4.7M | $5.0M | $6.0M | $5.0M |
| Total liabilities | $201.5M | $189.7M | $207.9M | $188.3M | $178.5M | $159.3M | $153.6M |
| Shareholders' equity | |||||||
| Common stock & paid-in capital | $439.4M | $435.2M | $431.4M | $430.9M | $430.5M | — | — |
| Retained earnings (deficit) | $38.1M | $3.7M | −$44.4M | −$52.0M | −$64.1M | −$68.8M | −$75.7M |
| Accumulated other comprehensive income | −$28.4M | −$21.8M | −$12.5M | −$18.8M | −$12.3M | — | — |
| Minority interest | $10.8M | $10.4M | $10.2M | −$160,000 | −$178,000 | — | — |
| Total shareholders' equity | $489.2M | $458.3M | $413.7M | $396.9M | $387.4M | $259.7M | $246.5M |
| Key figures | |||||||
| Total debt | $86.2M | $100.2M | $113.5M | $113.2M | $98.1M | $81.7M | $95.5M |
| Net cash (debt) | $96.6M | $71.7M | $22.8M | $16.0M | $15.7M | −$63.4M | −$64.6M |
| Working capital | $144.6M | $141.4M | $112.4M | $96.1M | $88.4M | $1.8M | $23.4M |
| Tangible book value | $489.2M | $458.3M | $413.7M | $396.9M | $387.4M | $259.7M | $246.5M |
| Book value per share | $3.30 | $3.08 | $2.85 | $2.76 | $2.81 | $1.99 | $1.88 |
| Shares outstanding | 148.4M | 148.6M | 145.0M | 143.9M | 137.9M | 130.8M | 130.8M |
| Current ratio | 2.02 | 2.22 | 1.94 | 1.96 | 1.97 | 1.02 | 1.44 |
| Quick ratio | 1.66 | 1.87 | 1.61 | 1.61 | 1.55 | 0.42 | 0.62 |
| Debt / equity | 0.18 | 0.22 | 0.27 | 0.29 | 0.25 | 0.31 | 0.39 |
| Equity / assets | 69.7% | 69.6% | 65.5% | 67.8% | 68.5% | 62.0% | 61.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed December 31, 2025); data from EODHD.
AYA financial position
At the end of fiscal 2025 (December 31, 2025), Aya Gold & Silver Inc. had total assets of $631.7 million (up 57.9% from a year earlier), total liabilities of $207.9 million and shareholders' equity of $413.7 million. It held $136.3 million in cash and short-term investments against $113.5 million of debt, a net cash position of $22.8 million. Its current ratio was 1.94. In the latest quarter (ended June 30, 2026) total assets were $701.5 million and equity $489.2 million.
Related: AYA income statement, AYA cash flow statement, AYA key metrics. See the AYA stock overview for the latest quote and news.
AYA balance sheet FAQ
What are Aya Gold & Silver Inc.'s total assets?
Aya Gold & Silver Inc. reported total assets of $631.7 million at the end of fiscal 2025 (December 31, 2025), compared with $400.1 million a year earlier.
How much debt does Aya Gold & Silver Inc. have?
Aya Gold & Silver Inc. had $113.5 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.27.
How much cash does Aya Gold & Silver Inc. have?
Aya Gold & Silver Inc. held $136.3 million in cash and short-term investments at the end of fiscal 2025; with $113.5 million of debt that is net cash of $22.8 million.
What is Aya Gold & Silver Inc.'s book value?
Aya Gold & Silver Inc.'s shareholders' equity (book value) was $413.7 million at the end of fiscal 2025, or $2.91 per share.
What is Aya Gold & Silver Inc.'s current ratio?
Aya Gold & Silver Inc. had current assets of $232.4 million and current liabilities of $120.0 million, a current ratio of 1.94 (it can cover its short-term obligations).