Rockfire Resources

ROCK · AIM · Basic Resources · mcap £14m · 0.1p

Beta Briefing, track record and signals & risks are not ready for Rockfire Resources yet.

We follow 817 UK small caps and every one of their announcements – often hundreds per company. 61 companies are already wired into a briefing: browse them.

Financials · LTM to 30 Jun 26

Source: results 28 Sep 26 ↗

Revenue: –
Operating profit: −£1.3m
Net income: −£2.1m
Free cash flow: −£2.0m
Net cash: £1.8m
Market cap: £13.9m
EV / EBIT: –
FCF yield: −14.3%
Price / book: 1.5×

Latest half-year · H1 26 vs H1 25 results 28 Sep 26 ↗

Net income: −£1.3m
Cash from operations: −£1.2m

Extracted automatically from the company's results announcements; check the source before relying on a figure. Not investment advice.

As reported Key figures · multi-year

Income statement Balance sheet Cash flow

Latest interim Latest annual

Half-year Results, published 28 Sep 26 · read the announcement ↗

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME · FOR THE SIX MONTHS ENDED 30 JUNE 2026

	6 months to 30 June 2026 £ (Unaudited)	6 months to 30 June 2025 £ (Unaudited)	12 months to 31 December 2025 £ (Audited)
Interest income	196	-	48
Gain on remeasurement of deferred consideration	-	-	96,200
Administrative expenses	(1,289,762)	(536,087)	(1,428,330)
Loss before taxation	(1,289,566)	(536,087)	(1,332,082)
Taxation	-	-	-
Loss attributable to shareholders of the Company	(1,289,566)	(536,087)	(1,332,082)
Items that may be subsequently reclassified to profit or loss
Foreign exchange translation movement	163,409	(91,137)	45,145
Total comprehensive loss attributable to shareholders of the Company	(1,126,157)	(627,224)	(1,286,937)
Loss per share attributable to shareholders of the Company
Basic and diluted (pence)	(0.01)	(0.01)	(0.03)

CONSOLIDATED STATEMENT OF FINANCIAL POSITION · AS AT 30 JUNE 2026

	As at 30 June 2026 £ (Unaudited)	As at 30 June 2025 £ (Unaudited)	As at 31 December 2025 £ (Audited)
ASSETS
Non-current assets
Intangible assets	7,387,309	5,843,194	6,428,080
Property, plant and equipment	83,076	38,775	21,477
Other receivables	174,122	74,856	91,818
Total non-current assets	7,644,507	5,956,825	6,541,375
Current assets
Cash and cash equivalents	1,829,762	140,079	1,057,236
Trade and other receivables	236,984	72,634	168,278
Total current assets	2,066,746	212,713	1,225,514
Total assets	9,711,253	6,169,538	7,766,889
EQUITY AND LIABILITIES
Equity attributable to shareholders of the Company
Share capital	14,747,052	10,128,111	12,308,110
Share premium	21,654,434	21,398,106	21,177,646
Other reserves	2,295,035	2,295,035	2,295,035
Merger relief reserve	190,000	190,000	190,000
Foreign exchange reserve	(337,411)	(637,102)	(500,820)
Retained deficit	(29,473,372)	(27,387,813)	(28,183,806)
Total equity	9,075,738	5,986,337	7,286,165
Current liabilities
Trade and other payables	635,515	183,201	480,724
Total current liabilities	635,515	183,201	480,724
Total liabilities	635,515	183,201	480,724
Total equity and liabilities	9,711,253	6,169,538	7,766,889

CONSOLIDATED STATEMENT OF CASH FLOWS · FOR THE SIX MONTHS ENDED 30 JUNE 2026

	6 months to 30 June 2026 £ (Unaudited)	6 months to 30 June 2025 £ (Unaudited)	12 months to 31 December 2025 £ (Audited)
Cash flow from operating activities
Loss for the period before tax	(1,289,566)	(536,087)	(1,332,082)
Depreciation	5,013	4,511	6,159
Expenses settled in shares	-	22,000	16,762
Loss on property, plant and equipment	-	-	17,856
Finance income	(196)	-	(48)
Foreign exchange rate loss/ (gain)	61,917	(85,782)	(88,978)
Share-based payment and warrant charge	-	79,286	79,288
Gain on fair value on deferred consideration	-	-	(96,200)
	(1,222,832)	(516,072)	(1,397,243)
(Increase)/ decrease in trade and other receivables	(90,416)	(41,691)	90,630
Increase in trade and other payables	97,387	9,849	58,245
Net cash flow outflow from operating activities	(1,215,861)	(547,914)	(1,248,368)
Cash flow from investing activities
Exploration expenditure	(860,840)	(195,632)	(637,369)
Acquisition of property, plant and equipment	(66,699)	(2,580)	(3,957)
Deferred consideration payments	-	-	(50,000)
Cash settled deferred consideration	-	(50,000)	-
Interest received	196	-	48
Net cash used in investing activities	(927,343)	(248,212)	(691,278)
Cash flow from financing activities
Proceeds from issuance of ordinary shares	3,131,250	-	2,184,938
Share issue costs	(215,520)	-	(124,261)
Net cash generated by financing activities	2,915,730	-	2,060,677
Net increase/ (decrease) in cash and cash equivalents	772,526	(796,126)	121,031
Cash and cash equivalents at the beginning of the period/ year	1,057,236	936,205	936,205
Cash and cash equivalents at the end of the period/ year	1,829,762	140,079	1,057,236

Final Results, published 29 May 26 · read the announcement ↗

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025 · Interest income

	2025 £	2024 £
Gain on remeasurement of deferred consideration	96,200	-
Administrative expenses	(1,428,330)	(2,000,761)
Operating loss	(1,332,082)	(2,000,756)
Loss before taxation	(1,332,082)	(2,000,756)
Taxation	-	-
Loss for the year attributable to shareholders of the Company	(1,332,082)	(2,000,756)
Items that may be reclassified subsequently to profit or loss
Foreign exchange translation movement	45,145	(291,640)
Total comprehensive loss attributable to shareholders of the Company	(1,286,937)	(2,292,396)
Loss per share attributable to shareholders of the Company Basic and diluted	(0.03)p	(0.07)p

CONSOLIDATED STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2025

	2025 £	2024 £
Non-current assets
Intangible assets	6,428,080	5,657,375
Property, plant and equipment	21,477	40,888
Other receivables	91,818	73,591
	6,541,375	5,771,854
Current assets
Cash and cash equivalents	1,057,236	936,205
Trade and other receivables	168,278	65,491
	1,225,514	1,001,696
Total assets	7,766,889	6,773,550
Equity and liabilities
Equity attributable to shareholders of the Company
Share capital	12,308,110	9,933,289
Share premium	21,177,646	21,271,228
Other reserves	2,295,035	2,295,035
Merger relief reserve	190,000	190,000
Foreign exchange reserve	(500,820)	(545,965)
Retained deficit	(28,183,806)	(26,931,012)
Total equity	7,286,165	6,212,575
Current liabilities
Trade and other payables	480,724	560,975
Total liabilities	480,724	560,975
Total equity and liabilities	7,766,889	6,773,550

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025

	2025 £	2024 £
Cash flow from operating activities
Loss for the year before tax	(1,332,082)	(2,000,756)
Depreciation	6,159	5,409
Expenses settled in shares	16,762	8,612
Loss on disposal of property, plant and equipment	17,856	187
Finance income	(48)	(5)
Foreign exchange differences	(88,978)	(8,324)
Share-based payment and warrant charge	79,288	16,921
Gain on fair value on deferred consideration	(96,200)	-
Decrease in trade and other receivables	90,629	1,719,798
Increase in trade and other payables	58,245	320,820
Net cash (outflow)/ inflow from operating activities	(1,248,368)	62,662
Cash flow from investing activities
Exploration expenditure	(637,369)	(979,962)
Acquisition of property, plant and equipment	(3,957)	(20,377)
Deferred consideration payments	(50,000)	-
Interest received	48	5
Net cash used in investing activities	(691,278)	(1,000,334)
Cash flow from financing activities
Proceeds from issuance of ordinary shares	2,184,938	1,551,753
Share issuance costs	(124,261)	(114,451)
Net cash generated from financing activities	2,060,677	1,437,302
Net increase in cash and cash equivalents	121,031	499,630
Cash and cash equivalents at the beginning of the year	936,205	436,575
Cash and cash equivalents at the end of the year	1,057,236	936,205
Significant non-cash transactions during the year
The notes on pages 40 to 61 form part of these financial statements.
COMPANY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025
	2025	2024
Note £ £
Cash flow from operating activities
Loss for the year before tax	(488,522)	(414,184)
Depreciation	281	374
Expenses settled in shares	16,762	8,612
Expected credit losses	(143,017)	(1,056,972)
Share-based payment and warrant charge	79,288	16,921
Gain on fair value on deferred consideration	(96,200)	-
(Increase)/ decrease in trade and other receivables	(59,320)	1,573,625
(Decrease)/increase in trade and other payables	(8,588)	353,191
Net cash (outflow)/ inflow from operating activities	(699,317)	481,567
Cash Flow from investing activities
Deferred consideration payments	(50,000)	-
Net cash used in investing activities	(50,000)	-
Cash flow from financing activities
Advances of related party loans	(1,311,360)	(2,344,488)
Proceeds from issuance of ordinary shares	2,184,938	1,551,753
Share issuance costs	(124,261)	(114,451)
Net cash generated from/ (used in) financing activities	749,317	(907,186)
Net decrease in cash and cash equivalents	-	(425,619)
Cash and cash equivalents at the beginning of the year	-	425,619
Cash and cash equivalents at the end of the year	-	-

As published in the company's results announcement: every line, heading and subtotal, read automatically from the text. Figures in brackets are negative; units as stated in the column headings.

Income statement Cash flow Balance sheet

Annual Half-yearly

Latest report: H1 26 (six months to 30 Jun 26), published 28 Sep 26 · read the results ↗

£m unless stated · newest first · italic = calculated (LTM, H2 = FY − H1) · hover a value for its source

	LTM Jun 26	FY 25	FY 24
Revenue to operating profit
Operating profit	–	(1.3)	(2.0)
Share-based payments	–	0.1	0.0
Operating profit to net income
Profit before tax	(2.1)	(1.3)	(2.0)
Tax	–	0.0	0.0
Net income (owners)	(2.1)	(1.3)	(2.0)
Per share
EPS basic	(0.0p)	(0.0p)	(0.1p)
EPS diluted	(0.0p)	(0.0p)	(0.1p)

	H1 26	vs H1 25	H2 25	H1 25
Revenue to operating profit
Share-based payments	–	–	0.0	0.1
Operating profit to net income
Profit before tax	(1.3)	n/m	(0.8)	(0.5)
Net income (owners)	(1.3)	n/m	(0.8)	(0.5)
Per share
EPS basic	(0.0p)	–	(0.0p)	(0.0p)
EPS diluted	(0.0p)	–	(0.0p)	(0.0p)

	LTM Jun 26	FY 25	FY 24
Operating activities
Cash from operations	(1.9)	(1.2)	0.1
Investing activities
Capex (PP&E)	(0.1)	(0.0)	(0.0)
Financing activities
Shares issued	–	2.2	1.6

	H1 26	vs H1 25	H2 25	H1 25
Operating activities
Cash from operations	(1.2)	n/m	(0.7)	(0.5)
Investing activities
Capex (PP&E)	(0.1)	n/m	(0.0)	(0.0)
Financing activities
Shares issued	3.1	–	–	–

	Latest Jun 26	FY 25	FY 24
Non-current assets
Other intangibles	7.4	6.4	5.7
Property, plant & equipment	0.1	0.0	0.0
Non-current assets	7.6	6.5	5.8
Current assets
Trade receivables	0.2	0.2	0.1
Cash	1.8	1.1	0.9
Current assets	2.1	1.2	1.0
Total assets	9.7	7.8	6.8
Current liabilities
Trade payables	0.6	0.5	0.6
Current liabilities	0.6	0.5	–
Non-current liabilities
Non-current liabilities	0.0	0.0	–
Total liabilities	0.6	0.5	0.6
Equity
Total equity	9.1	7.3	6.2

	H1 26	H2 25	H1 25	H2 24
Non-current assets
Other intangibles	7.4	6.4	5.8	5.7
Property, plant & equipment	0.1	0.0	0.0	0.0
Non-current assets	7.6	6.5	6.0	5.8
Current assets
Trade receivables	0.2	0.2	0.1	0.1
Cash	1.8	1.1	0.1	0.9
Current assets	2.1	1.2	0.2	1.0
Total assets	9.7	7.8	6.2	6.8
Current liabilities
Trade payables	0.6	0.5	0.2	0.6
Current liabilities	0.6	0.5	0.2	–
Non-current liabilities
Non-current liabilities	0.0	0.0	0.0	–
Total liabilities	0.6	0.5	0.2	0.6
Equity
Total equity	9.1	7.3	6.0	6.2

Line items extracted automatically from each results announcement; when a later report restates a period, the later figure is shown. LTM and H2 are calculated from reported periods. Check the source before relying on a figure.

Company filings. Not investment advice.