$arrkf 2022 Q4 20-F

Concept	2022 Q4	2022	2021 Q4
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$591.4K	$125.3K	$537.0K
YoY Change	10.13%	-91.84%
% of Gross Profit
Research & Development	$1.091M	$3.604M	$246.5K
YoY Change	342.65%	498.85%
% of Gross Profit
Depreciation & Amortization	$29.39K	$88.40K	$8.420K
YoY Change	249.05%	307.94%
% of Gross Profit
Operating Expenses	$1.703M	$125.3K	$786.3K
YoY Change	116.58%	-94.2%
Operating Profit
YoY Change
Interest Expense	-$40.39K	-$249.4K	$17.37K
YoY Change	-332.53%	-628.68%
% of Operating Profit
Other Income/Expense, Net	$280.00	$280.00
YoY Change
Pretax Income	-$1.743M	-$5.946M	-$769.0K
YoY Change	126.69%	181.57%
Income Tax
% Of Pretax Income
Net Earnings	-$1.743M	-$5.946M	-$769.0K
YoY Change	126.69%	181.57%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	-$0.03	-$0.12	-$0.01
COMMON SHARES
Basic Shares Outstanding	52.57M shares
Diluted Shares Outstanding

Concept	2022 Q4	2022	2021 Q4
OPERATING ACTIVITIES
Net Income	-$1.743M	-$5.946M	-$769.0K
YoY Change	126.69%	181.57%
Depreciation, Depletion And Amortization	$29.39K	$88.40K	$8.420K
YoY Change	249.05%	307.94%
Cash From Operating Activities	-$1.480M	-$5.189M	-$629.6K
YoY Change	135.14%	389.15%
INVESTING ACTIVITIES
Capital Expenditures	-$44.32K	$43.79K	$10.00
YoY Change	-443300.0%	-39.06%
Acquisitions
YoY Change
Other Investing Activities	$0.00	-$2.103M	-$1.124M
YoY Change	-100.0%	-4.11%
Cash From Investing Activities	$44.32K	-$2.147M	-$1.124M
YoY Change	-103.94%	-5.21%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-95.65K	3.954M	5.085M
YoY Change	-101.88%	-44.2%
NET CHANGE
Cash From Operating Activities	-1.480M	-5.189M	-629.6K
Cash From Investing Activities	44.32K	-2.147M	-1.124M
Cash From Financing Activities	-95.65K	3.954M	5.085M
Net Change In Cash	-1.532M	-3.382M	3.331M
YoY Change	-145.99%	-189.96%
FREE CASH FLOW
Cash From Operating Activities	-$1.480M	-$5.189M	-$629.6K
Capital Expenditures	-$44.32K	$43.79K	$10.00
Free Cash Flow	-$1.436M	-$5.233M	-$629.6K
YoY Change	128.1%	361.99%

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2022	dei	Document Type DocumentType	20-F
CY2022	dei	Document Registration Statement DocumentRegistrationStatement	false
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-10-31
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--10-31
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Document Shell Company Report DocumentShellCompanyReport	false
CY2022	dei	Entity File Number EntityFileNumber	000-56306
CY2022	dei	Entity Registrant Name EntityRegistrantName	Arras Minerals Corp.
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	A1
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	777 Dunsmuir Street
CY2022	dei	Entity Address Address Line2 EntityAddressAddressLine2	Suite 1605
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	Vancouver
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	V7Y 1K4
CY2022	dei	Entity Address Country EntityAddressCountry	CA
CY2022Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	52566150	shares
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	No
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2022	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Document Accounting Standard DocumentAccountingStandard	International Financial Reporting Standards
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022	dei	Auditor Firm AuditorFirmId	995
CY2022	dei	Auditor Name AuditorName	Smythe LLP
CY2022	dei	Auditor Location AuditorLocation	Vancouver, Canada
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	424124	usd
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	3806291	usd
CY2022Q4	ifrs-full	Other Current Receivables OtherCurrentReceivables	18848	usd
CY2021Q4	ifrs-full	Other Current Receivables OtherCurrentReceivables	15929	usd
CY2022Q4	ifrs-full	Current Prepaid Expenses CurrentPrepaidExpenses	154571	usd
CY2021Q4	ifrs-full	Current Prepaid Expenses CurrentPrepaidExpenses	32030	usd
CY2021Q4	ifrs-full	Trade And Other Current Receivables Due From Related Parties TradeAndOtherCurrentReceivablesDueFromRelatedParties	2808	usd
CY2021Q4	cik0001855743	Loans To Ekidos Minerals Llp Notes LoansToEkidosMineralsLLPNotes	3178500	usd
CY2022Q4	ifrs-full	Current Assets CurrentAssets	597543	usd
CY2021Q4	ifrs-full	Current Assets CurrentAssets	7035558	usd
CY2022Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	158300	usd
CY2021Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	105166	usd
CY2022Q4	cik0001855743	Mineral Properties Notes36 And9 MineralPropertiesNotes36And9	5035259	usd
CY2021Q4	cik0001855743	Mineral Properties Notes36 And9 MineralPropertiesNotes36And9	651603	usd
CY2022Q4	ifrs-full	Rightofuse Assets RightofuseAssets	266268	usd
CY2022Q4	cik0001855743	Non Current Prepaid Expenses And Deposits NonCurrentPrepaidExpensesAndDeposits	593481	usd
CY2022Q4	ifrs-full	Assets Assets	6650851	usd
CY2021Q4	ifrs-full	Assets Assets	7792327	usd
CY2022Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	484787	usd
CY2021Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	541624	usd
CY2022Q4	ifrs-full	Current Lease Liabilities CurrentLeaseLiabilities	70654	usd
CY2022Q4	ifrs-full	Trade And Other Current Payables To Related Parties TradeAndOtherCurrentPayablesToRelatedParties	23196	usd
CY2022Q4	ifrs-full	Current Liabilities CurrentLiabilities	578637	usd
CY2021Q4	ifrs-full	Current Liabilities CurrentLiabilities	541624	usd
CY2022Q4	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	202887	usd
CY2022Q4	ifrs-full	Liabilities Liabilities	781524	usd
CY2021Q4	ifrs-full	Liabilities Liabilities	541624	usd
CY2022Q4	ifrs-full	Issued Capital IssuedCapital	12510260	usd
CY2021Q4	ifrs-full	Issued Capital IssuedCapital	8439234	usd
CY2022Q4	ifrs-full	Capital Reserve CapitalReserve	1416205	usd
CY2021Q4	ifrs-full	Capital Reserve CapitalReserve	923051	usd
CY2022Q4	ifrs-full	Retained Earnings RetainedEarnings	-8057138	usd
CY2021Q4	ifrs-full	Retained Earnings RetainedEarnings	-2111582	usd
CY2022Q4	ifrs-full	Equity Equity	5869327	usd
CY2021Q4	ifrs-full	Equity Equity	7250703	usd
CY2022Q4	ifrs-full	Equity And Liabilities EquityAndLiabilities	6650851	usd
CY2021Q4	ifrs-full	Equity And Liabilities EquityAndLiabilities	7792327	usd
CY2022	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	3603980	usd
	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	623487	usd
CY2022	cik0001855743	Personnel Notes PersonnelNotes	1167335	usd
	cik0001855743	Personnel Notes PersonnelNotes	674718	usd
CY2022	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	308196	usd
	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	308009	usd
CY2022	ifrs-full	Cost Of Sales CostOfSales	260200	usd
	ifrs-full	Cost Of Sales CostOfSales	492908	usd
CY2022	ifrs-full	Sales And Marketing Expense SalesAndMarketingExpense	176610	usd
	ifrs-full	Sales And Marketing Expense SalesAndMarketingExpense	19075	usd
CY2022	ifrs-full	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	125266	usd
	ifrs-full	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	40559	usd
CY2022	ifrs-full	Depreciation And Amortisation Expense DepreciationAndAmortisationExpense	54872	usd
CY2022	ifrs-full	Profit Loss From Continuing Operations ProfitLossFromContinuingOperations	-5696459	usd
	ifrs-full	Profit Loss From Continuing Operations ProfitLossFromContinuingOperations	-2158756	usd
CY2022	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-249575	usd
	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	47163	usd
CY2022	ifrs-full	Other Income OtherIncome	279	usd
CY2022	ifrs-full	Finance Income FinanceIncome	199	usd
	ifrs-full	Finance Income FinanceIncome	11	usd
CY2022	ifrs-full	Other Gains Losses OtherGainsLosses	-249097	usd
	ifrs-full	Other Gains Losses OtherGainsLosses	47174	usd
CY2022	ifrs-full	Profit Loss ProfitLoss	-5945556	usd
	ifrs-full	Profit Loss ProfitLoss	-2111582	usd
CY2022	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.12
	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.06
CY2022	ifrs-full	Weighted Average Shares WeightedAverageShares	51578170	shares
	ifrs-full	Weighted Average Shares WeightedAverageShares	34452651	shares
CY2021Q4	ifrs-full	Equity Equity	7250703	usd
CY2022	cik0001855743	Private Placement Net Of Share Issue Costs PrivatePlacementNetOfShareIssueCosts	4034391	usd
CY2022	ifrs-full	Issue Of Equity IssueOfEquity	36635	usd
CY2022	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	493154	usd
CY2022	ifrs-full	Profit Loss ProfitLoss	-5945556	usd
CY2022Q4	ifrs-full	Equity Equity	5869327	usd
CY2021Q1	ifrs-full	Equity Equity	1	usd
	cik0001855743	Shares Issued Pursuant To Asset Purchase Agreement SharesIssuedPursuantToAssetPurchaseAgreement	1367668	usd
	cik0001855743	Private Placement Net Of Share Issue Costs PrivatePlacementNetOfShareIssueCosts	7032152	usd
	cik0001855743	Shares Issued To Finder SharesIssuedToFinder	323913	usd
	cik0001855743	Warrants Issued Pursuant To The Separation And Distribution Agreement WarrantsIssuedPursuantToTheSeparationAndDistributionAgreement	284.5	usd
	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	638551	usd
	ifrs-full	Profit Loss ProfitLoss	-2111582	usd
CY2021Q4	ifrs-full	Equity Equity	7250703	usd
CY2022	us-gaap	Profit Loss ProfitLoss	5945556	usd
	us-gaap	Profit Loss ProfitLoss	2111582	usd
CY2022	ifrs-full	Adjustments For Depreciation And Amortisation Expense AdjustmentsForDepreciationAndAmortisationExpense	88402	usd
	ifrs-full	Adjustments For Depreciation And Amortisation Expense AdjustmentsForDepreciationAndAmortisationExpense	21667	usd
CY2022	ifrs-full	Adjustments For Unrealised Foreign Exchange Losses Gains AdjustmentsForUnrealisedForeignExchangeLossesGains	55293	usd
	ifrs-full	Adjustments For Unrealised Foreign Exchange Losses Gains AdjustmentsForUnrealisedForeignExchangeLossesGains	-46574	usd
CY2022	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	493154	usd
	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	638551	usd
CY2022	ifrs-full	Adjustments For Interest Expense AdjustmentsForInterestExpense	17270	usd
CY2022	ifrs-full	Adjustments For Fair Value Gains Losses AdjustmentsForFairValueGainsLosses	-5291437	usd
	ifrs-full	Adjustments For Fair Value Gains Losses AdjustmentsForFairValueGainsLosses	-1497938	usd
CY2022	ifrs-full	Adjustments For Decrease Increase In Trade And Other Receivables AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables	346176	usd
	ifrs-full	Adjustments For Decrease Increase In Trade And Other Receivables AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables	-15929	usd
CY2022	ifrs-full	Adjustments For Decrease Increase In Prepaid Expenses AdjustmentsForDecreaseIncreaseInPrepaidExpenses	-143765	usd
	ifrs-full	Adjustments For Decrease Increase In Prepaid Expenses AdjustmentsForDecreaseIncreaseInPrepaidExpenses	-32030	usd
CY2022	cik0001855743	Due From Related Party DueFromRelatedParty	-2808	usd
	cik0001855743	Due From Related Party DueFromRelatedParty	2808	usd
CY2022	cik0001855743	Adjustments For Other Noncurrent Assets AdjustmentsForOtherNoncurrentAssets	-33481	usd
CY2022	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	23196	usd
CY2022	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	-92480	usd
	ifrs-full	Adjustments For Increase Decrease In Trade Account Payable AdjustmentsForIncreaseDecreaseInTradeAccountPayable	487900	usd
CY2022	ifrs-full	Adjustments For Reconcile Profit Loss AdjustmentsForReconcileProfitLoss	102454	usd
	ifrs-full	Adjustments For Reconcile Profit Loss AdjustmentsForReconcileProfitLoss	437133	usd
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-5188983	usd
	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-1060805	usd
CY2022	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	4071026	usd
	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	7085877	usd
CY2022	ifrs-full	Payments For Share Issue Costs PaymentsForShareIssueCosts	53725	usd
CY2022	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	63250	usd
CY2022	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	3954051	usd
	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	7085877	usd
CY2022	ifrs-full	Proceeds From Sales Of Investments Accounted For Using Equity Method ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod	33050	usd
CY2022	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	43785	usd
	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	71854	usd
CY2022	ifrs-full	Cash Advances And Loans Made To Related Parties CashAdvancesAndLoansMadeToRelatedParties	2136500	usd
	ifrs-full	Cash Advances And Loans Made To Related Parties CashAdvancesAndLoansMadeToRelatedParties	2193500	usd
CY2022	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-2147235	usd
	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-2265355	usd
	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	46574	usd
CY2022	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-3382167	usd
	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	3806291	usd
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	3806291	usd
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	424124	usd
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	3806291	usd
CY2022	ifrs-full	Disclosure Of Going Concern Explanatory DisclosureOfGoingConcernExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>1.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NATURE OF OPERATIONS AND GOING CONCERN</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">Arras Minerals Corp. (the “Company”<span style="letter-spacing: 0.05pt">) </span>was incorporated on February 5, 2021 under the <i>Business Corporations Act </i>(British Columbia) as part of an asset purchase agreement to reorganize Silver Bull Resources, Inc. (“Silver Bull”) as described in Note 5. The Company’s head office is located at 1605-777 Dunsmuir Street, Vancouver, British Columbia, Canada, V7Y 1K4.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">The Company is engaged in the acquisition, exploration, and development of mineral property interests. On February 3, 2022, the Company purchased 100% of the issued and outstanding shares of Ekidos Minerals LLP (“Ekidos”) and Ekidos became a wholly-owned subsidiary of the Company. Total consideration was $1,000 and $5,315,000 loan receivable as described in Notes 4 and 8. Ekidos is in the business of the exploration and evaluation of mineral properties.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">The Company’s assets consist primarily of the option to acquire a 100% interest in the Beskauga property (“Beskauga”) in Kazakhstan, and conducts its operations through Ekidos, who holds exploration licenses for properties located in northeastern Kazakhstan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">The Company has not yet determined whether the properties contain mineral reserves where extraction is both technically feasible and commercially viable. The business of mining and the exploration for minerals involves a high degree of risk and there can be no assurance that such activities will result in profitable mining operations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">These consolidated financial statements are prepared on a going concern basis, which contemplate that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. The Company has incurred operating losses since inception and has no current sources of revenue or cash inflows from operations. The Company relies on share issuances in order to fund its exploration and other business objectives. During the year ended October 31, 2022, the Company has raised $5.3 million Canadian dollars (“$CDN”) ($4.1 million United States dollars (“$USD”)) through the issuance of common shares. The Company had cash and cash equivalents of $0.4 million and $3.8 million as of October 31, 2022 and 2021, respectively, During November and December 2022, the Company raised $CDN 7.1 million ($5.3 million) through the issuance of common shares.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">The Company’s ability to continue as a going concern and fulfill its commitments under the Beskauga option agreement and exploration licenses is dependent upon successful execution of its business plan, raising additional capital, or evaluating strategic alternatives. The Company expects to continue to raise the necessary funds primarily through the issuance of common shares. There can be no guarantees that future equity financing will be available, in which case the Company may need to reduce its exploration activities. There can be no assurance that management’s plan will be successful. If the going concern assumption was not appropriate for these consolidated financial statements, then adjustments would be necessary to the carrying values of assets and liabilities, the reported expenses and the balance sheet classifications used. Such adjustments could be material.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 6.05pt 10.4pt 0 0; text-align: justify">On March 11, 2020, the novel coronavirus outbreak (“COVID-19”) was declared a pandemic by the World Health Organization. Other than travel restrictions to the Company’s exploration projects, the Company has not been significantly impacted by COVID-19. The situation is dynamic and the ultimate duration and magnitude of the impact on the economy and the Company’s business are not known at this time. These impacts could include an impact on the Company’s ability to obtain equity financing to fund additional exploration activities as well as the Company’s ability to explore and conduct business.</p>
CY2022Q1	cik0001855743	Purchased Of Issued Percentage PurchasedOfIssuedPercentage	1	pure
CY2022Q1	cik0001855743	Puchased Of Outstanding PuchasedOfOutstanding	1	pure
CY2022Q1	ifrs-full	Acquisitiondate Fair Value Of Total Consideration Transferred AcquisitiondateFairValueOfTotalConsiderationTransferred	1000	usd
CY2022Q1	ifrs-full	Loans And Receivables LoansAndReceivables	5315000	usd
CY2022	cik0001855743	Interest Beskauga Property Percentage InterestBeskaugaPropertyPercentage	1	pure
CY2022	cik0001855743	Issuance Of Common Stock Value IssuanceOfCommonStockValue	5300000	cad
CY2022	cik0001855743	Issuance Of Common Stock Value IssuanceOfCommonStockValue	4100000	usd
CY2022Q4	us-gaap	Cash Cash	400000	usd
CY2021Q4	us-gaap	Cash Cash	3800000	usd
CY2022Q4	cik0001855743	Issuance Of Common Stock Value IssuanceOfCommonStockValue	7100000	cad
CY2022Q4	cik0001855743	Issuance Of Common Stock Value IssuanceOfCommonStockValue	5300000	cad
CY2022Q4	cik0001855743	Prepaid Expenses And Deposits PrepaidExpensesAndDeposits	580614	usd
CY2022Q4	ifrs-full	Property Plant And Equipment Fair Value Used As Deemed Cost PropertyPlantAndEquipmentFairValueUsedAsDeemedCost	42184	usd
CY2022Q4	ifrs-full	Assets Arising From Exploration For And Evaluation Of Mineral Resources AssetsArisingFromExplorationForAndEvaluationOfMineralResources	4383656	usd
CY2022Q4	us-gaap	Accounts Payable And Other Accrued Liabilities AccountsPayableAndOtherAccruedLiabilities	-95798	usd
CY2022	ifrs-full	Disclosure Of Basis Of Preparation Of Financial Statements Explanatory DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>2.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BASIS OF PRESENTATION</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-size: 10pt; font-weight: normal">a)</span></td><td style="text-align: justify"><span style="font-size: 10pt; font-weight: normal">Statement of compliance</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">These consolidated financial statements were prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”) appliable to the preparation of financial statements<i>. </i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"><i> </i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">These </span>consolidated <span style="font-weight: normal">financial statements are presented in </span>$USD<span style="font-weight: normal">, which is the Company’s and its subsidiary’s functional currency. </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-size: 10pt; font-weight: normal">b)</span></td><td style="text-align: justify"><span style="font-size: 10pt; font-weight: normal">Basis of measurement </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">These </span>consolidated <span style="font-weight: normal">financial statements have been prepared on a historical cost basis, except for certain financial instruments which are measured at fair value. In addition, these </span>consolidated <span style="font-weight: normal">financial statements have been prepared using the accrual basis of accounting, except for cash flow information. Certain prior period amounts have been reclassified to conform to the presentation in the current period. Such reclassifications were not considered significant.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-size: 10pt; font-weight: normal">c)</span></td><td style="text-align: justify"><span style="font-size: 10pt; font-weight: normal">Approval of the </span><span style="font-size: 10pt">consolidated <span style="font-weight: normal">financial statements</span></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">These </span>consolidated <span style="font-weight: normal">financial statements were authorized for issue by the Board of Directors on February 24, 2023.</span></p>
CY2022	ifrs-full	Disclosure Of Summary Of Significant Accounting Policies Explanatory DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>3.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SIGNIFICANT ACCOUNTING POLICIES</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10.55pt 0 0; text-align: justify">The accounting policies set out below have been applied in these consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-size: 10pt">a)</span></td><td><span style="font-size: 10pt">Foreign currency translation</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of financial position: monetary assets and liabilities are translated into USD using period end exchange rates. Non-monetary assets and liabilities are translated into USD using historical exchange rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of comprehensive loss: income, expenses, and other comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of changes in shareholders’ equity: all resulting exchange differences are recognized as a separate component of equity and in other comprehensive loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 21.3pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-size: 10pt">b)</span></td><td><span style="font-size: 10pt">Financial instruments</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Recognition and measurement of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Classification of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company classifies financial assets at initial recognition as financial assets: measured at amortized cost, measured at fair value through other comprehensive income or measured at fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">i.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at amortized cost</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset that meets both of the following conditions is classified as a financial asset measured at amortized cost:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"> </p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style=" font-size: 10pt">●</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s business model for such financial assets is to hold the assets in order to collect contractual cash flows.</span></p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style=" font-size: 10pt">●</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The contractual terms of the financial asset gives rise on specified dates to cash flows that are solely payments of principal and interest on the amount outstanding.</span></p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">A financial asset measured at amortized cost is initially recognized at fair value plus transaction costs directly attributable to the asset. After initial recognition, the carrying amount of the financial asset measured at amortized cost is determined using the effective interest method, net of impairment loss, if necessary. The Company classifies its loans to Ekidos and due from related party as amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">ii.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at fair value through other comprehensive income (“FVTOCI”)</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset measured at fair value through other comprehensive income is recognized initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, the asset is measured at fair value with changes in fair value included as “financial asset at fair value through other comprehensive income” in other comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><i> </i></p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">iii.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at fair value through profit or loss (“FVTPL”)</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset measured at fair value through profit or loss is recognized initially at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial asset is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies its cash and cash equivalents as fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derecognition of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company derecognizes a financial asset if the contractual rights to the cash flows from the asset expire, or the Company transfers substantially all the risks and rewards of ownership of the financial asset. Any interests in transferred financial assets that are created or retained by the Company are recognized as a separate asset or liability. Gains and losses on derecognition are generally recognized in the statement of comprehensive loss. However, gains and losses on derecognition of financial assets classified as FVTOCI remain within accumulated other comprehensive income (loss).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Recognition and measurement of financial liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes financial liabilities when it becomes a party to the contractual provisions of the instruments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Classification of Financial Liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company classifies financial liabilities at initial recognition as financial liabilities: measured at amortized cost or measured at fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">i. <span style="font-family: Times New Roman, Times, Serif">Financial liabilities measured at amortized cost</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial liability at amortized cost is initially measured at fair value less transaction cost directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies its accounts payable and accrued liabilities, lease liability and due to related party as amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">ii.</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities measured at fair value through profit or loss </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial liability measured at fair value through profit or loss is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derecognition of financial liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Offsetting financial assets and liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial assets and liabilities are offset and the net amount is presented in the consolidated statement of financial position only when the Company has a legally enforceable right to set off the recognized amounts and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.9pt 0 0; text-align: justify">All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.9pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">c)</td><td style="text-align: justify; padding-right: 15.9pt">Fair value hierarchy</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Fair value measurements of financial instruments are required to be classified using a fair value hierarchy that reflects the significant of inputs used in making the measurements. The levels of the fair value hierarchy are defined as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 3 – Inputs for assets or liabilities that are not based on observable market data.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 3pt 0 0; text-align: justify">Company’s financial instruments classified as Level 1 in the fair value hierarchy are cash and cash equivalents, other receivable, prepaid expenses and deposits, loans to Ekidos, accounts payable and accrued liabilities, and due from / due to related party. The lease liability is classified as Level 3 financial instruments. The carrying values approximate the fair values due to the short-term maturity of these instruments. There were no transfers between fair value levels during the year ended October 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 41.95pt; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">d)</span></td><td><span style="font-size: 10pt">Mineral properties </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Costs directly related to the acquisition of mineral properties are capitalized. Option payments are considered acquisition costs if the Company has the intention of exercising the underlying option.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Exploration, evaluation and property maintenance costs incurred on sites without an existing mine and on areas outside the boundary of a known mineral deposit which contains proven and probable reserves are expensed as incurred up to the date of establishing that property costs are economically recoverable and that the project is technically feasible.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Mineral properties are not subject to depletion or amortization, but rather are tested for impairment when circumstances indicate that the carrying value may not be recoverable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Development expenditures are those incurred subsequent to the establishment of economic recoverability and after receipt of project development approval from the Board of Directors. The approval from the Board of Directors will be dependent upon the Company obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Mineral property and mine development costs capitalized are amortized using the units-of-production method over the estimated life of the proven and probable reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">e)</span></td><td><span style="font-size: 10pt">Office and equipment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Items of office and equipment are recorded at cost less accumulated depreciation. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of office and equipment have different useful lives, then they are accounted for as separate items (major components) of office and equipment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">No depreciation is recorded until the asset is substantially complete and ready for use. Capital assets are depreciated over their estimated useful lives as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 51%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mining equipment</span></td> <td style="width: 49%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over five years</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment and software</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over one year</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vehicles</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over five to ten years</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over three years</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">f)</span></td><td><span style="font-size: 10pt">Impairment of non-financial assets</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company reviews the carrying amounts of its non-financial assets, including mineral properties and office and equipment every reporting period. If there is any indication that the assets or Cash-Generating Units (the “CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflow from other assets or group of assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in net income. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">g)</span></td><td><span style="font-size: 10pt">Restoration provisions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company recognizes liabilities for legal, contractual and constructive obligations for decommissioning and restoration when those obligations result from the acquisition, construction, development or normal operation of the asset. Provisions are measured at the present value of the expected expenditures required to settle the obligation using a discount rate reflecting the time value of money and risks specific to the liability. Upon initial recognition of the liability, the corresponding decommissioning and restoration cost is capitalized to the carrying amount of the related asset and amortized as an expense over the useful life of the related asset. Following the initial recognition of the restoration provision, the carrying amount of the liability is increased for the passage of time and adjusted for changes to the current market-based discounted rate and the amount or timing of cash flows needed to settle the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">h)</span></td><td><span style="font-size: 10pt">Other provisions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">i)</span></td><td><span style="font-size: 10pt">Income taxes</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used are those that are enacted or substantively enacted by the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Deferred income tax is provided for based on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax liabilities are generally recognized for all taxable temporary differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of assets and liabilities in a transaction that is not a business combination and affects neither the taxable profit nor the accounting profit. The change in the net deferred income tax asset or liability is included in net income (loss) except for deferred income tax relating to equity items, which are recognized directly in equity. Deferred income tax assets and liabilities are measured using the substantively enacted statutory income tax rates which are expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The carrying amount of deferred tax assets is reviewed at each financial position reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Deferred income tax assets and liabilities are offset only if a legally enforceable right exists to offset current tax assets against liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The determination of current and deferred taxes requires interpretation of tax legislation, estimates of expected timing of reversal of deferred tax assets and liabilities, and estimates of future earnings.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">j)</span></td><td><span style="font-size: 10pt">Share-based payment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The Company’s stock option plan (Note 12) allows the Company’s employees, directors, officers and service providers to acquire shares of the Company. The fair value of options granted is recognized as share-based payment expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based payment expense is recognized over the tranche’s vesting period by a charge to profit or loss. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of stock options that are expected to vest. In situations where equity instruments are issued to service providers and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">k)</span></td><td><span style="font-size: 10pt">Share capital</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial asset or financial liability. The Company’s common shares and warrants are classified as equity instruments. Share issuance costs are recorded against share proceeds.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">l)</span></td><td><span style="font-size: 10pt">Loss per share</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">m)</span></td><td><span style="font-size: 10pt">Non-monetary transactions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Shares issued for consideration other than cash are valued at the fair value of assets received or services rendered. If the fair value of assets received or services rendered cannot be reliably measured, shares issued for consideration will be valued at the quoted market price at the date of issuance.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">n)</span></td><td><span style="font-size: 10pt">Economic recoverability of future economic benefits of exploration and evaluation assets</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 21.3pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company capitalizes the acquisition costs of mineral properties. Exploration and evaluation expenditures are expensed as incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">When a project is deemed to no longer have commercially viable prospects for the Company, mineral property assets in respect of that project are deemed to be impaired. As a result, those mineral property assets, in excess of estimated recoveries, are written off to net income (loss). The Company assesses mineral properties for indicators of impairment at each reporting date. Management uses several criteria in its assessments of indicators of impairment and probability of future economic benefit including geological data, scoping studies, accessible facilities, and existing and future permits.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">o)</span></td><td><span style="font-size: 10pt">Principle of consolidation</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Subsidiaries are entities controlled by the Company and are included in the consolidated financial statements from the date that control commences until the date that control ceases. The accounting policies of subsidiaries are changed where necessary to align with the policies adopted by the Company. All intercompany balances are eliminated on consolidation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The consolidated financial statements include accounts of the Company and its wholly owned subsidiary, Ekidos, from the date of acquisition on February 3, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">p)</span></td><td><span style="font-size: 10pt">Leases</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As per IFRS 16 <i>Leases </i>(“IFRS 16”), at inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company, as lessee, is required to recognize a right-of-use asset (“ROU asset”), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.55pt 0 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company may elect to not apply IFRS 16 to leases with a term of less than 12 months, or to low value assets, which is made on an asset by asset basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.2pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying as set. The ROU asset is subject to testing for impairment if there is an indicator of impairment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The lease liability is initially measured at the present value of the lease payments that are paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Lease payments included in the measurement of the lease liability are comprised of:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">fixed payments, including in-substance fixed payments;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">amounts expected to be payable under a residual value guarantee;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">the exercise price under a purchase option that the Company is reasonably certain to exercise;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.05pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.05pt 0 0; text-align: justify">The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify">Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify">The ROU assets are presented within “Right-of-use assets” and the lease liabilities are presented in “Lease liability” on the consolidated statement of financial position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">q)</span></td><td><span style="font-size: 10pt">Cash and cash equivalents</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Cash and cash equivalents consist of cash on hand, bank deposits and highly liquid investments with an original maturity of three months or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">r)</span></td><td><span style="font-size: 10pt">New standards not yet adopted</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">There are no new standards or interpretations, not yet adopted, that are expected to have a significant impact on the Company’s consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">s)</span></td><td><span style="font-size: 10pt">Critical accounting estimates, judgments and assumptions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">i)</span></td><td><span style="font-size: 10pt">Determination of functional currency</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The determination of the Company’s and its subsidiary’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of the Company. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">ii)</span></td><td><span style="font-size: 10pt">Going concern</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period. The Company is aware that material uncertainties exist related to events or conditions that cast substantial doubt upon the Company’s ability to continue as a going concern.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">iii)</span></td><td><span style="font-size: 10pt">Asset acquisition versus business combination</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Management had to apply judgment with respect to whether the acquisition through the asset purchase agreement (as discussed in Notes 4 and 5) was an asset acquisition or business combination. The assessment required management to assess the inputs, processes and outputs of the company acquired at the time of the acquisition. Pursuant to the assessment, the asset purchase agreement with Silver Bull and acquisition of Ekidos were considered to be asset acquisitions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">iv)</span></td><td><span style="font-size: 10pt">Valuation of mineral properties</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company carries the acquisition costs of its mineral properties at cost less any provision for impairment. The Company undertakes periodic reviews of the carrying values of mineral properties and whenever events or changes in circumstances indicate that their carrying values may exceed their fair value. In undertaking these reviews, management of the Company is required to make significant estimates. These estimates are subject to various risks and uncertainties, which may ultimately have an effect on the expected recoverability of the carrying values of the mineral properties and related expenditures.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">v)</span></td><td><span style="font-size: 10pt">Fair value of net assets acquired</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company makes estimates in determining the fair value of the assets acquired as part of an acquisition. Management exercises judgment in estimating the probability and timing of when cash flows are expected to be achieved, which is used as the basis for estimating fair value. Future performance results that differ from management’s estimates could result in changes to liabilities recorded, which are recorded as they arise through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">vi)</span></td><td><span style="font-size: 10pt">Indicators of impairment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="color: windowtext">Judgement is required in assessing whether certain factors would be considered an indicator of impairment. The Company considers both external and internal sources of information in assessing whether there are any indications that the Company’s assets are impaired, or reversal of impairment is needed. Factors considered include current and forecast economic conditions, internal projections and the Company’s market capitalization relative to its net asset carrying amount</span>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">vii)</span></td><td><span style="font-size: 10pt">Share-based payments</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify">The computation amount of share-based compensation is not based on historical cost but is derived based on subjective assumptions input into appropriate option pricing model to determine fair value at granting and the reporting dates. The model requires management to make forecasts as to future events, including estimates of: expected price volatility, the average future hold period of options and units, and the appropriate risk-free rate of interest. Changes in these input assumptions can significantly affect the fair value estimate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">viii)</td><td>Right-of-use assets and lease liabilities</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify">The right of use assets and lease liabilities are measured by discounting the future lease payments at incremental borrowing rate. The incremental borrowing rate is an estimated rate the Company would have to obtain an asset of a similar value to the right-of-use assets in a similar economic environment.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Foreign Currency Translation Explanatory DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-size: 10pt">a)</span></td><td><span style="font-size: 10pt">Foreign currency translation</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of financial position: monetary assets and liabilities are translated into USD using period end exchange rates. Non-monetary assets and liabilities are translated into USD using historical exchange rates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of comprehensive loss: income, expenses, and other comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Consolidated statement of changes in shareholders’ equity: all resulting exchange differences are recognized as a separate component of equity and in other comprehensive loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 21.3pt; text-indent: 0in"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Instruments Explanatory DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt"><span style="font-size: 10pt">b)</span></td><td><span style="font-size: 10pt">Financial instruments</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Recognition and measurement of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Classification of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company classifies financial assets at initial recognition as financial assets: measured at amortized cost, measured at fair value through other comprehensive income or measured at fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">i.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at amortized cost</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset that meets both of the following conditions is classified as a financial asset measured at amortized cost:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"> </p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style=" font-size: 10pt">●</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s business model for such financial assets is to hold the assets in order to collect contractual cash flows.</span></p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style=" font-size: 10pt">●</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The contractual terms of the financial asset gives rise on specified dates to cash flows that are solely payments of principal and interest on the amount outstanding.</span></p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">A financial asset measured at amortized cost is initially recognized at fair value plus transaction costs directly attributable to the asset. After initial recognition, the carrying amount of the financial asset measured at amortized cost is determined using the effective interest method, net of impairment loss, if necessary. The Company classifies its loans to Ekidos and due from related party as amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">ii.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at fair value through other comprehensive income (“FVTOCI”)</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset measured at fair value through other comprehensive income is recognized initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, the asset is measured at fair value with changes in fair value included as “financial asset at fair value through other comprehensive income” in other comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"><i> </i></p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">iii.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets measured at fair value through profit or loss (“FVTPL”)</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial asset measured at fair value through profit or loss is recognized initially at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial asset is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies its cash and cash equivalents as fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derecognition of financial assets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company derecognizes a financial asset if the contractual rights to the cash flows from the asset expire, or the Company transfers substantially all the risks and rewards of ownership of the financial asset. Any interests in transferred financial assets that are created or retained by the Company are recognized as a separate asset or liability. Gains and losses on derecognition are generally recognized in the statement of comprehensive loss. However, gains and losses on derecognition of financial assets classified as FVTOCI remain within accumulated other comprehensive income (loss).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Recognition and measurement of financial liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes financial liabilities when it becomes a party to the contractual provisions of the instruments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Classification of Financial Liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company classifies financial liabilities at initial recognition as financial liabilities: measured at amortized cost or measured at fair value through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">i. <span style="font-family: Times New Roman, Times, Serif">Financial liabilities measured at amortized cost</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial liability at amortized cost is initially measured at fair value less transaction cost directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies its accounts payable and accrued liabilities, lease liability and due to related party as amortized cost.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">ii.</span><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities measured at fair value through profit or loss </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: 0in">A financial liability measured at fair value through profit or loss is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Derecognition of financial liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Offsetting financial assets and liabilities</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Financial assets and liabilities are offset and the net amount is presented in the consolidated statement of financial position only when the Company has a legally enforceable right to set off the recognized amounts and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.9pt 0 0; text-align: justify">All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.9pt 0 0; text-align: justify"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Fair Value Measurement Explanatory DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory	<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">c)</td><td style="text-align: justify; padding-right: 15.9pt">Fair value hierarchy</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Fair value measurements of financial instruments are required to be classified using a fair value hierarchy that reflects the significant of inputs used in making the measurements. The levels of the fair value hierarchy are defined as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Level 3 – Inputs for assets or liabilities that are not based on observable market data.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 3pt 0 0; text-align: justify">Company’s financial instruments classified as Level 1 in the fair value hierarchy are cash and cash equivalents, other receivable, prepaid expenses and deposits, loans to Ekidos, accounts payable and accrued liabilities, and due from / due to related party. The lease liability is classified as Level 3 financial instruments. The carrying values approximate the fair values due to the short-term maturity of these instruments. There were no transfers between fair value levels during the year ended October 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 41.95pt; text-align: justify; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Mineral Propertiestext Block DescriptionOfAccountingPolicyForMineralPropertiestextBlock	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">d)</span></td><td><span style="font-size: 10pt">Mineral properties </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Costs directly related to the acquisition of mineral properties are capitalized. Option payments are considered acquisition costs if the Company has the intention of exercising the underlying option.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Exploration, evaluation and property maintenance costs incurred on sites without an existing mine and on areas outside the boundary of a known mineral deposit which contains proven and probable reserves are expensed as incurred up to the date of establishing that property costs are economically recoverable and that the project is technically feasible.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Mineral properties are not subject to depletion or amortization, but rather are tested for impairment when circumstances indicate that the carrying value may not be recoverable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Development expenditures are those incurred subsequent to the establishment of economic recoverability and after receipt of project development approval from the Board of Directors. The approval from the Board of Directors will be dependent upon the Company obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Mineral property and mine development costs capitalized are amortized using the units-of-production method over the estimated life of the proven and probable reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Property Plant And Equipment Explanatory DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">e)</span></td><td><span style="font-size: 10pt">Office and equipment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Items of office and equipment are recorded at cost less accumulated depreciation. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of office and equipment have different useful lives, then they are accounted for as separate items (major components) of office and equipment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">No depreciation is recorded until the asset is substantially complete and ready for use. Capital assets are depreciated over their estimated useful lives as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 51%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mining equipment</span></td> <td style="width: 49%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over five years</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer equipment and software</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over one year</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vehicles</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over five to ten years</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Straight-line over three years</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p>
CY2022Q4	ifrs-full	Trade And Other Payables To Related Parties TradeAndOtherPayablesToRelatedParties	5315000	usd
CY2022Q4	cik0001855743	Total Net Assets Acquired TotalNetAssetsAcquired	1000	usd
CY2022	ifrs-full	Description Of Accounting Policy For Impairment Of Assets Explanatory DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">f)</span></td><td><span style="font-size: 10pt">Impairment of non-financial assets</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company reviews the carrying amounts of its non-financial assets, including mineral properties and office and equipment every reporting period. If there is any indication that the assets or Cash-Generating Units (the “CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflow from other assets or group of assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in net income. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Provisions Explanatory DescriptionOfAccountingPolicyForProvisionsExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">g)</span></td><td><span style="font-size: 10pt">Restoration provisions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company recognizes liabilities for legal, contractual and constructive obligations for decommissioning and restoration when those obligations result from the acquisition, construction, development or normal operation of the asset. Provisions are measured at the present value of the expected expenditures required to settle the obligation using a discount rate reflecting the time value of money and risks specific to the liability. Upon initial recognition of the liability, the corresponding decommissioning and restoration cost is capitalized to the carrying amount of the related asset and amortized as an expense over the useful life of the related asset. Following the initial recognition of the restoration provision, the carrying amount of the liability is increased for the passage of time and adjusted for changes to the current market-based discounted rate and the amount or timing of cash flows needed to settle the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Provisionstext Block DescriptionOfAccountingPolicyForProvisionstextBlock	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">h)</span></td><td><span style="font-size: 10pt">Other provisions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Income Tax Explanatory DescriptionOfAccountingPolicyForIncomeTaxExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">i)</span></td><td><span style="font-size: 10pt">Income taxes</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used are those that are enacted or substantively enacted by the reporting date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Deferred income tax is provided for based on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax liabilities are generally recognized for all taxable temporary differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of assets and liabilities in a transaction that is not a business combination and affects neither the taxable profit nor the accounting profit. The change in the net deferred income tax asset or liability is included in net income (loss) except for deferred income tax relating to equity items, which are recognized directly in equity. Deferred income tax assets and liabilities are measured using the substantively enacted statutory income tax rates which are expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The carrying amount of deferred tax assets is reviewed at each financial position reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">Deferred income tax assets and liabilities are offset only if a legally enforceable right exists to offset current tax assets against liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The determination of current and deferred taxes requires interpretation of tax legislation, estimates of expected timing of reversal of deferred tax assets and liabilities, and estimates of future earnings.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Sharebased Payment Transactions Explanatory DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">j)</span></td><td><span style="font-size: 10pt">Share-based payment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in">The Company’s stock option plan (Note 12) allows the Company’s employees, directors, officers and service providers to acquire shares of the Company. The fair value of options granted is recognized as share-based payment expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based payment expense is recognized over the tranche’s vesting period by a charge to profit or loss. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of stock options that are expected to vest. In situations where equity instruments are issued to service providers and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.25in; text-align: justify; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Share Capitaltext Block DescriptionOfAccountingPolicyForShareCapitaltextBlock	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">k)</span></td><td><span style="font-size: 10pt">Share capital</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial asset or financial liability. The Company’s common shares and warrants are classified as equity instruments. Share issuance costs are recorded against share proceeds.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
CY2022	ifrs-full	Description Of Accounting Policy For Earnings Per Share Explanatory DescriptionOfAccountingPolicyForEarningsPerShareExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">l)</span></td><td><span style="font-size: 10pt">Loss per share</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Financial Instrumentstext Block DescriptionOfAccountingPolicyForFinancialInstrumentstextBlock	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">m)</span></td><td><span style="font-size: 10pt">Non-monetary transactions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Shares issued for consideration other than cash are valued at the fair value of assets received or services rendered. If the fair value of assets received or services rendered cannot be reliably measured, shares issued for consideration will be valued at the quoted market price at the date of issuance.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Economic Recoverability Of Future Economic Benefits Of Exploration And Evaluation Assets DescriptionOfAccountingPolicyForEconomicRecoverabilityOfFutureEconomicBenefitsOfExplorationAndEvaluationAssets	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">n)</span></td><td><span style="font-size: 10pt">Economic recoverability of future economic benefits of exploration and evaluation assets</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 21.3pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company capitalizes the acquisition costs of mineral properties. Exploration and evaluation expenditures are expensed as incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">When a project is deemed to no longer have commercially viable prospects for the Company, mineral property assets in respect of that project are deemed to be impaired. As a result, those mineral property assets, in excess of estimated recoveries, are written off to net income (loss). The Company assesses mineral properties for indicators of impairment at each reporting date. Management uses several criteria in its assessments of indicators of impairment and probability of future economic benefit including geological data, scoping studies, accessible facilities, and existing and future permits.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p>
CY2021Q1	ifrs-full	Borrowings Interest Rate BorrowingsInterestRate	0.88	pure
CY2021Q1	cik0001855743	Consideration Payable ConsiderationPayable	1367668	usd
CY2021Q1	us-gaap	Shares Issued SharesIssued	36000000	shares
CY2022Q1	ifrs-full	Sales Of Property And Other Assets Related Party Transactions SalesOfPropertyAndOtherAssetsRelatedPartyTransactions	4383656	usd
CY2022Q4	ifrs-full	Lease Liabilities LeaseLiabilities	273541	usd
CY2022	cik0001855743	Weighted Average Exercise Price Per Silver Bull Shares WeightedAverageExercisePricePerSilverBullShares	0.34
CY2022	ifrs-full	Description Of Accounting Policy For Leases Explanatory DescriptionOfAccountingPolicyForLeasesExplanatory	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">p)</span></td><td><span style="font-size: 10pt">Leases</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As per IFRS 16 <i>Leases </i>(“IFRS 16”), at inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company, as lessee, is required to recognize a right-of-use asset (“ROU asset”), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.55pt 0 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company may elect to not apply IFRS 16 to leases with a term of less than 12 months, or to low value assets, which is made on an asset by asset basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.2pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying as set. The ROU asset is subject to testing for impairment if there is an indicator of impairment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The lease liability is initially measured at the present value of the lease payments that are paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Lease payments included in the measurement of the lease liability are comprised of:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">fixed payments, including in-substance fixed payments;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">amounts expected to be payable under a residual value guarantee;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">the exercise price under a purchase option that the Company is reasonably certain to exercise;</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and</span></p><p style="font: 11pt/11.55pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-size: 10pt">•</span><span style="font-size: 7pt"> </span><span style="font-size: 10pt">penalties for early termination of a lease unless the Company is reasonably certain not to terminate early.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.05pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.05pt 0 0; text-align: justify">The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify">Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify">The ROU assets are presented within “Right-of-use assets” and the lease liabilities are presented in “Lease liability” on the consolidated statement of financial position.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 16.15pt 0 0; text-align: justify"> </p>
CY2022	ifrs-full	Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">q)</span></td><td><span style="font-size: 10pt">Cash and cash equivalents</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Cash and cash equivalents consist of cash on hand, bank deposits and highly liquid investments with an original maturity of three months or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy New Standards Not Yet Adopted DescriptionOfAccountingPolicyNewStandardsNotYetAdopted	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">r)</span></td><td><span style="font-size: 10pt">New standards not yet adopted</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">There are no new standards or interpretations, not yet adopted, that are expected to have a significant impact on the Company’s consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p>
CY2022	cik0001855743	Description Of Accounting Policy For Critical Accounting Estimates Judgments And Assumptions DescriptionOfAccountingPolicyForCriticalAccountingEstimatesJudgmentsAndAssumptions	<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt"><span style="font-size: 10pt">s)</span></td><td><span style="font-size: 10pt">Critical accounting estimates, judgments and assumptions</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">i)</span></td><td><span style="font-size: 10pt">Determination of functional currency</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The determination of the Company’s and its subsidiary’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of the Company. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">ii)</span></td><td><span style="font-size: 10pt">Going concern</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period. The Company is aware that material uncertainties exist related to events or conditions that cast substantial doubt upon the Company’s ability to continue as a going concern.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">iii)</span></td><td><span style="font-size: 10pt">Asset acquisition versus business combination</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Management had to apply judgment with respect to whether the acquisition through the asset purchase agreement (as discussed in Notes 4 and 5) was an asset acquisition or business combination. The assessment required management to assess the inputs, processes and outputs of the company acquired at the time of the acquisition. Pursuant to the assessment, the asset purchase agreement with Silver Bull and acquisition of Ekidos were considered to be asset acquisitions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">iv)</span></td><td><span style="font-size: 10pt">Valuation of mineral properties</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company carries the acquisition costs of its mineral properties at cost less any provision for impairment. The Company undertakes periodic reviews of the carrying values of mineral properties and whenever events or changes in circumstances indicate that their carrying values may exceed their fair value. In undertaking these reviews, management of the Company is required to make significant estimates. These estimates are subject to various risks and uncertainties, which may ultimately have an effect on the expected recoverability of the carrying values of the mineral properties and related expenditures.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">v)</span></td><td><span style="font-size: 10pt">Fair value of net assets acquired</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The Company makes estimates in determining the fair value of the assets acquired as part of an acquisition. Management exercises judgment in estimating the probability and timing of when cash flows are expected to be achieved, which is used as the basis for estimating fair value. Future performance results that differ from management’s estimates could result in changes to liabilities recorded, which are recorded as they arise through profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">vi)</span></td><td><span style="font-size: 10pt">Indicators of impairment</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="color: windowtext">Judgement is required in assessing whether certain factors would be considered an indicator of impairment. The Company considers both external and internal sources of information in assessing whether there are any indications that the Company’s assets are impaired, or reversal of impairment is needed. Factors considered include current and forecast economic conditions, internal projections and the Company’s market capitalization relative to its net asset carrying amount</span>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">vii)</span></td><td><span style="font-size: 10pt">Share-based payments</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 14.2pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify">The computation amount of share-based compensation is not based on historical cost but is derived based on subjective assumptions input into appropriate option pricing model to determine fair value at granting and the reporting dates. The model requires management to make forecasts as to future events, including estimates of: expected price volatility, the average future hold period of options and units, and the appropriate risk-free rate of interest. Changes in these input assumptions can significantly affect the fair value estimate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">viii)</td><td>Right-of-use assets and lease liabilities</td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify">The right of use assets and lease liabilities are measured by discounting the future lease payments at incremental borrowing rate. The incremental borrowing rate is an estimated rate the Company would have to obtain an asset of a similar value to the right-of-use assets in a similar economic environment.</p>
CY2022	ifrs-full	Disclosure Of Deferred Acquisition Costs Arising From Insurance Contracts Explanatory DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>4.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ACQUISITION OF EKIDOS MINERALS LLP</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2022, the Company purchased 100% of the issued and outstanding shares of Ekidos. Total consideration was $1,000 cash and $5,315,000 loan receivable (Note 8). Ekidos is in the business of the exploration and evaluation of mineral properties in Kazakhstan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The acquisition has been accounted for by the Company as a purchase of assets and assumption of liabilities. The acquisition did not qualify as a business combination under IFRS 3 - Business Combinations, as the significant inputs, processes and outputs, that together constitute a business, did not exist in Ekidos at the time of acquisition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">The following table summarizes the preliminary purchase price allocation:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif">Purchase price:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 83%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cash</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total consideration</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> Net assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">371,294</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses and deposits</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">580,614</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Vehicles, Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,184</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable and accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(95,798</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Loans payable to Arras</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,315,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total net assets acquired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>
CY2022Q1	cik0001855743	Purchased Of Issued Percentage PurchasedOfIssuedPercentage	1	pure
CY2022Q1	cik0001855743	Puchased Of Outstanding PuchasedOfOutstanding	1	pure
CY2022Q1	ifrs-full	Acquisitiondate Fair Value Of Total Consideration Transferred AcquisitiondateFairValueOfTotalConsiderationTransferred	1000	usd
CY2022Q1	ifrs-full	Loans And Receivables LoansAndReceivables	5315000	usd
CY2022Q4	ifrs-full	Prices Specified In Forward Agreements To Purchase Financial Assets For Cash PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash	1000	usd
CY2022	ifrs-full	Consideration Paid Received ConsiderationPaidReceived	1000	usd
CY2022Q4	cik0001855743	Cash1 Cash1	34050	usd
CY2022Q4	cik0001855743	Others Receivables OthersReceivables	371294	usd
CY2022Q4	cik0001855743	Net Assets Acquired NetAssetsAcquired	1367668	usd
CY2021Q3	cik0001855743	Agreement Description AgreementDescription	pursuant to a Separation and Distribution Agreement, Silver Bull distributed to its shareholders one common share of the Company for each Silver Bull common share held by such shareholders, or 34,547,838 common shares of the Company in total (the “Distribution”). Upon completion of the Distribution, Silver Bull retained 1,452,162 common shares of the Company, representing a 4% interest in the Company on the Distribution date. As of October 31, 2022, Silver Bull no longer owns any common shares of the Company.
CY2022	us-gaap	Class Of Warrant Or Right Reason For Issuing To Nonemployees ClassOfWarrantOrRightReasonForIssuingToNonemployees	Further, Silver Bull warrant holders will receive, upon exercise of any Silver Bull warrant (the “Silver Bull Warrants”), for the original exercise price, one Silver Bull common share and one common share of the Company. The Company will receive $0.25 of the proceeds from the exercise of each of these Silver Bull Warrants. A total of 1,971,289 Silver Bull Warrants were outstanding at the time of the Distribution which, if all exercised, would require the Company to issue 1,971,289 common shares for proceeds of $492,822 (Note 12).
CY2020Q3	ifrs-full	Proportion Of Ownership Interest In Associate ProportionOfOwnershipInterestInAssociate	1	pure
CY2021Q1	ifrs-full	Purchase Of Availableforsale Financial Assets PurchaseOfAvailableforsaleFinancialAssets	1367668	usd
CY2021Q1	ifrs-full	Dilutive Effect Of Convertible Instruments On Number Of Ordinary Shares DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares	36000000	shares
CY2022	ifrs-full	Borrowing Costs Incurred BorrowingCostsIncurred	6980000	usd
CY2022	cik0001855743	Beskauga Option Agreement Description BeskaugaOptionAgreementDescription	the Company or its affiliate may exercise the Beskauga Option and acquire (i) the Beskauga Property by paying Copperbelt $15,000,000 in cash, (ii) the Beskauga Main Project only by paying Copperbelt $13,500,000 in cash, or (iii) the Beskauga South Project only by paying Copperbelt $1,500,000 in cash.
CY2022Q4	cik0001855743	Percentage Of Bonus Payments PercentageOfBonusPayments	0.20	pure
CY2022Q4	cik0001855743	Percentage Of Remaining Bonus Payments PercentageOfRemainingBonusPayments	0.80	pure
CY2022Q4	cik0001855743	Percentage Of Bonus Payments Payable In Shares PercentageOfBonusPaymentsPayableInShares	0.50	pure
CY2022	cik0001855743	Disclosure Of Prepaid Expenses And Deposits DisclosureOfPrepaidExpensesAndDeposits	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>7.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PREPAID EXPENSES AND DEPOSITS</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 38.45pt 0 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid"><span style="font-size: 8pt">October 31, 2022</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid"><span style="font-size: 8pt">October 31, 2021</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">General insurance - current</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">32,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Exploration license insurance - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,095</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other prepaid expenses – Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,576</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Prepaid deposits – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,481</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exploration license insurance – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">560,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">— </div></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">748,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">32,030</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The terms of the exploration license insurance agreements are equal to the terms of the exploration licenses (six years) plus two years from the effective dates.</span></p>
CY2022	cik0001855743	Mineral Properties MineralProperties	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>10.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MINERAL PROPERTIES </b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company, through the asset purchase agreement (Note 5), entered into an option agreement dated August 12, 2020 with Copperbelt, to earn up to a 100% interest in the Beskauga project located in Kazakhstan</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">On February 3, 2022, the Company acquired Ekidos, including a $4,383,656 mineral property asset (Note 4) located in Kazakhstan. As such, the carrying value of the mineral properties associated with the Beskauga project included prior years’ drilling program. </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, February 5, 2021 (inception)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">—</div></td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 87%; font: 10pt Times New Roman, Times, Serif; text-align: left">Pursuant to asset purchase agreement (Note 5)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">327,690</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Common shares issued to finder (Note 12)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, October 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">651,603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Acquisition of Ekidos (Note 4)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Balance, October 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,259</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Additionally, the Company holds its interest in the Stepnoe and Ekidos properties through the Stepnoe and Ekidos Joint Venture Agreement (the “Stepnoe and Ekidos JV Agreement”), and the Akkuduk, Norgubek, Maisor, Elemes, Aktasty, Besshoky, Aimanday and South Bosshakol properties through the Maikain Joint Venture Agreement (the “Maikain JV Agreement”).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><i>Stepnoe and Ekidos JV Agreement</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">In connection with the Spin-off and pursuant to the Separation and Distribution Agreement (Note 5), Silver Bull transferred its interest in the Stepnoe and Ekidos JV Agreement to Arras.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">On September 1, 2020, Silver Bull entered into the Stepnoe and Ekidos JV Agreement in connection with, among other things, mineral license applications (the “Stepnoe and Ekidos Licenses”) for, and further exploration and evaluation of certain properties, including the Stepnoe and Ekidos properties located in Kazakhstan. The exploration licenses for the Stepnoe and Ekidos properties were granted on October 22, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Company (through Ekidos LLP) and Copperbelt have initial participating interests in the joint venture of 80% and 20%, respectively. Pursuant to the Stepnoe and Ekidos JV Agreement, once the Company spends a minimum of $3,000,000 on either the Stepnoe or Ekidos property, the Company has the option to acquire Copperbelt’s participating interest in such property for $1,500,000. As of October 31, 2022, approximately $512,000 of the required expenditures have been incurred under the Beskauga Option Agreement (Note 6).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Stepnoe and Ekidos JV Agreement shall terminate automatically upon there being one participant in the joint venture, or by written agreement between the parties.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><i>Maikain JV Agreement</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">On May 20, 2021, Ekidos LLP entered into the Maikain JV Agreement with Orogen LLP, a company incorporated under the laws of Kazakhstan, in connection with, among other things, mineral license applications for, and further exploration and evaluation of, certain properties in an area of interest, including the Akkuduk, Norgubek, Maisor, Elemes, Aktasty, Besshoky, Aimanday and South Bosshakol properties located in Kazakhstan. The following exploration licenses have been granted for an initial six-year period, with the possibility of a five-year extension.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Company (through Ekidos LLP) and Orogen LLP have initial participating interests in the Maikain joint venture of 80% and 20%, respectively. Pursuant to the Maikain JV Agreement, once the Company spends a minimum of $3,000,000 on a property in the area of interest, the Company has the option to acquire Orogen LLP’s participating interest in such property for $1,500,000. As of October 31, 2022, approximately $505,000 of the required expenditures have been incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Maikain JV Agreement shall terminate automatically upon the earlier of (i) there being one participant in the joint venture, (ii) by written agreement between the parties, or (iii) May 20, 2024.</p>
CY2020Q3	ifrs-full	Borrowings Adjustment To Interest Rate Basis BorrowingsAdjustmentToInterestRateBasis	1	pure
CY2022	cik0001855743	Disclosure Of Detailed Information About Prepaid Expenses And Deposits DisclosureOfDetailedInformationAboutPrepaidExpensesAndDeposits	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid"><span style="font-size: 8pt">October 31, 2022</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid"><span style="font-size: 8pt">October 31, 2021</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">General insurance - current</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">32,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Exploration license insurance - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,095</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other prepaid expenses – Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,576</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Prepaid deposits – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,481</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exploration license insurance – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">560,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">— </div></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">748,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">32,030</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p>
CY2022Q4	cik0001855743	General Insurance Current GeneralInsuranceCurrent	28900	usd
CY2021Q4	cik0001855743	General Insurance Current GeneralInsuranceCurrent	32030	usd
CY2022Q4	cik0001855743	Exploration License Insurance Current ExplorationLicenseInsuranceCurrent	91095	usd
CY2022Q4	cik0001855743	Other Prepaid Expenses Current OtherPrepaidExpensesCurrent	34576	usd
CY2022Q4	cik0001855743	Prepaid Deposits Noncurrent PrepaidDepositsNoncurrent	33481	usd
CY2022Q4	cik0001855743	Exploration License Insurance Noncurrent ExplorationLicenseInsuranceNoncurrent	560000	usd
CY2022Q4	cik0001855743	Total Prepaid Expenses And Deposits TotalPrepaidExpensesAndDeposits	748052	usd
CY2021Q4	cik0001855743	Total Prepaid Expenses And Deposits TotalPrepaidExpensesAndDeposits	32030	usd
CY2022	cik0001855743	Exploration Licenses Term Description ExplorationLicensesTermDescription	The terms of the exploration license insurance agreements are equal to the terms of the exploration licenses (six years) plus two years from the effective dates.
CY2022	cik0001855743	Loans To Ekidos Minerals Llp LoansToEkidosMineralsLlp	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>8.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LOANS TO EKIDOS MINERALS LLP</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 19, 2021, pursuant to an asset purchase agreement, Silver Bull transferred $985,000 of loan receivable from Ekidos to the Company (Note 5) and the Company loaned additional $2,193,500 to Ekidos during the period ended October 31, 2021. During the period from November 1, 2021 to February 3, 2022, the Company loaned an additional $2,136,500 to Ekidos. This amount is non-interest bearing and is to be repaid on demand. As of February 3, 2022, upon the acquisition of Ekidos, the loans to Ekidos eliminated on consolidation.</p>
CY2021Q1	cik0001855743	Loan Receivable LoanReceivable	985000	usd
	cik0001855743	Loaned An Additionals LoanedAnAdditionals	2193500	usd
CY2022Q1	cik0001855743	Loaned An Additionals LoanedAnAdditionals	2136500	usd
CY2022	ifrs-full	Disclosure Of Property Plant And Equipment Explanatory DisclosureOfPropertyPlantAndEquipmentExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>9.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OFFICE AND EQUIPMENT</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Mining Equipment</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Computer Equipment and Software</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Office Equipment</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Vehicles</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Total</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Cost</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; text-indent: 0in">Assets acquired on acquisition (Note 5)</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">45,647</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,978</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">126,833</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">Acquisition (Note 4)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">36,503</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">43,785</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">78,687</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">212,802</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">23,500</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">32,835</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">37,533</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left; text-indent: 0in">Carrying amounts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">103,469</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">105,166</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">79,969</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">5,664</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">72,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">158,300</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended October 31, 2022, the Company acquired vehicles of $42,184 from acquisition of Ekidos. (Note 4).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the period from inception on February 5, 2021 to October 31, 2021, the Company acquired mining equipment and computer equipment and software of $54,978 pursuant to an asset purchase agreement with Silver Bull (Note 5).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depreciation expense of $31,217 (period from inception on February 5, 2021 to October 31, 2021 - $21,667) was included in exploration expenses in the consolidated statements of comprehensive loss.</p>
CY2022	ifrs-full	Disclosure Of Detailed Information About Property Plant And Equipment Explanatory DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Mining Equipment</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Computer Equipment and Software</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Office Equipment</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Vehicles</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Total</b></span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Cost</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; text-indent: 0in">Assets acquired on acquisition (Note 5)</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">45,647</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,978</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">126,833</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">Acquisition (Note 4)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">36,503</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">43,785</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">78,687</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">212,802</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">23,500</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">32,835</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">37,533</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left; text-indent: 0in">Carrying amounts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">103,469</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">105,166</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">79,969</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">5,664</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">72,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">158,300</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2021Q4	ifrs-full	Identifiable Assets Acquired Liabilities Assumed IdentifiableAssetsAcquiredLiabilitiesAssumed	54978	usd
	ifrs-full	Additions Other Than Through Business Combinations Property Plant And Equipment AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment	71855	usd
CY2021Q4	ifrs-full	Intangible Assets Other Than Goodwill IntangibleAssetsOtherThanGoodwill	126833	usd
CY2022	ifrs-full	Amortisation Intangible Assets Other Than Goodwill AmortisationIntangibleAssetsOtherThanGoodwill	42184	usd
CY2022	ifrs-full	Additions Other Than Through Business Combinations Property Plant And Equipment AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment	43785	usd
CY2022Q4	ifrs-full	Intangible Assets Other Than Goodwill IntangibleAssetsOtherThanGoodwill	212802	usd
	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	21667	usd
CY2021Q4	cik0001855743	Financial Liabilities At Fair Value Through Profit Or Loss One FinancialLiabilitiesAtFairValueThroughProfitOrLossOne	21667	usd
CY2022	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	32835	usd
CY2022Q4	cik0001855743	Financial Liabilities At Fair Value Through Profit Or Loss One FinancialLiabilitiesAtFairValueThroughProfitOrLossOne	54502	usd
CY2021Q4	cik0001855743	Financial Liabilities At Fair Value Through Profit Or Loss Two FinancialLiabilitiesAtFairValueThroughProfitOrLossTwo	105166	usd
CY2022Q4	cik0001855743	Financial Liabilities At Fair Value Through Profit Or Loss Two FinancialLiabilitiesAtFairValueThroughProfitOrLossTwo	158300	usd
CY2022Q4	ifrs-full	Vehicles Vehicles	42184	usd
CY2021Q4	ifrs-full	Other Property Plant And Equipment OtherPropertyPlantAndEquipment	54978	usd
CY2022	cik0001855743	Depreciation Expenses DepreciationExpenses	31217	usd
	cik0001855743	Depreciation Expenses DepreciationExpenses	21667	usd
CY2022	cik0001855743	Schedule Of Mineral Properties ScheduleOfMineralProperties	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, February 5, 2021 (inception)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">—</div></td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 87%; font: 10pt Times New Roman, Times, Serif; text-align: left">Pursuant to asset purchase agreement (Note 5)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">327,690</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Common shares issued to finder (Note 12)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, October 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">651,603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Acquisition of Ekidos (Note 4)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Balance, October 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,259</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"> </p>
CY2021Q4	cik0001855743	Pursuant To Assets Purchase Agreement PursuantToAssetsPurchaseAgreement	327690	usd
CY2021Q4	cik0001855743	Commons Shares Issuance To Finder CommonsSharesIssuanceToFinder	323913	usd
	cik0001855743	Balance Endig BalanceEndig	651603	usd
CY2022	ifrs-full	Acquisitions Through Business Combinations Property Plant And Equipment AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment	4383656	usd
CY2022	cik0001855743	Balance Endig BalanceEndig	5035259	usd
CY2022	ifrs-full	Proportion Of Ownership Interest In Joint Venture ProportionOfOwnershipInterestInJointVenture	0.80	pure
CY2022Q4	ifrs-full	Property Plant And Equipment Expenditures Recognised For Constructions PropertyPlantAndEquipmentExpendituresRecognisedForConstructions	505000	usd
CY2022	ifrs-full	Disclosure Of Quantitative Information About Rightofuse Assets Explanatory DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>11.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RIGHT-OF-USE ASSET AND LEASE LIABILITY</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 0; text-align: justify">The Company entered into a lease agreement for its corporate head office commencing March 1, 2022, until February 28, 2026. Upon entering into this lease, the Company recognized a right-of use (“ROU”) asset in the amount of $319,521, and a corresponding lease liability in the same amount ($319,521). The lease liability is measured at amortized cost using the incremental borrowing rate of 10.02%.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 0; text-align: justify">The continuity of the ROU asset and lease liability for the year ended October 31, 2022 is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 49.65pt; text-align: justify"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><b>Right-of-use asset</b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td colspan="2" style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: top; text-align: left">ROU asset as of October 31, 2021</td><td> </td><td> </td> <td style="text-align: right">$</td> <td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">—</div></td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="vertical-align: top; width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">319,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,253</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Value of ROU asset as of October 31, 2022 </span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">266,268</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 49.65pt; text-align: justify"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><b>Lease liability</b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lease liability recognized as of October 31, 2021</td><td> </td> <td style="text-align: right">$</td> <td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">—</div></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 83%">Additions</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">319,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(63,250</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt">Lease interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Lease liability recognized as at October 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">273,541</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">70,654</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">202,887</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Lease liability recognized as at October 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">273,541</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 35.45pt; text-align: justify"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><b>Undiscounted lease payment obligations </b></p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 83%; text-align: left">Less than one year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">96,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt">One to four years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">230,568</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt">Total undiscounted lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">326,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>
CY2022Q4	ifrs-full	Rightofuse Assets Revalued Assets At Cost RightofuseAssetsRevaluedAssetsAtCost	319521	usd
CY2022Q4	ifrs-full	Gross Lease Liabilities GrossLeaseLiabilities	319521	usd
CY2022Q4	cik0001855743	Percentage Of Borrowing Rate PercentageOfBorrowingRate	0.1002	pure
CY2022	ifrs-full	Additions To Rightofuse Assets AdditionsToRightofuseAssets	319521	usd
CY2022	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	53253	usd
CY2022Q4	ifrs-full	Rightofuse Assets RightofuseAssets	266268	usd
CY2022	cik0001855743	Additions To Lease Liability AdditionsToLeaseLiability	319521	usd
CY2022	cik0001855743	Lease Payments LeasePayments	-63250	usd
CY2022	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	17270	usd
CY2022Q4	cik0001855743	Lease Liability Recognized LeaseLiabilityRecognized	273541	usd
CY2022Q4	ifrs-full	Current Lease Liabilities CurrentLeaseLiabilities	70654	usd
CY2022Q4	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities	202887	usd
CY2022Q4	cik0001855743	Lease Liability Less Than One Year LeaseLiabilityLessThanOneYear	-96024	usd
CY2022Q4	cik0001855743	Lease Liability One To Four Years LeaseLiabilityOneToFourYears	-230568	usd
CY2022Q4	cik0001855743	Undiscounted Lease Liabilities UndiscountedLeaseLiabilities	326592	usd
CY2022	ifrs-full	Disclosure Of Classes Of Share Capital Explanatory DisclosureOfClassesOfShareCapitalExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>12.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SHARE CAPITAL</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">a)</span></td><td><span style="font-size: 10pt">Authorized</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in">Unlimited number of common shares and an unlimited number of preferred shares, without par value.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.5pt 0 0"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">b)</span></td><td><span style="font-size: 10pt">Issued and outstanding</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in"><i>Preferred shares</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in">No preferred shares have been issued.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in"><i>Common shares</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">As of October 31, 2022, there were 52,566,150 common shares issued and outstanding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"><i>During the year ended October 31, 2022, the following transactions occurred:</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">On November 21, 2021, the Company completed the second tranche of a private placement for 2,106,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 2,106,000 ($1,670,756). The Company incurred other offering costs associated with the second tranche of the private placement of $4,900 and issued in aggregate 21,630 common shares fair valued at $CDN 21,630 ($17,208) as finder’s fees.</p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">On December 20, 2021, the Company completed the third and final tranche of a private placement for 1,520,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 1,520,000 ($1,186,388). The Company paid finder’s fees totaling $CDN 50,000 ($39,026) to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the third and final tranche of private placement of $5,644 and issued in aggregate 24,420 common shares fair valued at $CDN 24,420 ($19,427) as finder’s fees.</p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On May 30, 2022, the Company completed a private placement for 1,091,000 common shares at a price of $CDN 1.50 per common share for gross proceeds of $CDN 1,636,500 ($1,285,579). The Company paid finder’s fees totaling $14,016 to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the private placement of $8,111.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"><i>During the period ended October 31, 2021, the following transactions occurred:</i></p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On February 5, 2021, the Company issued 100 common shares at a price of $0.01 per common share for gross proceeds of $1 in connection with the incorporation of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On March 19, 2021, the Company issued 36,000,000 common shares for gross consideration of $1,367,668 for an asset purchase agreement (Note 4).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On April 1, 2021, the Company completed a private placement for 5,035,000 common shares at a price of $CDN 0.50 per common share for gross proceeds of $CDN 2,517,500 ($2,001,352). No placement agent or finder’s fees were paid in connection with the private placement. The Company incurred other offering costs associated with the private placement of $21,761, of which $924 is included in accounts payable and accrued liabilities at October 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On October 21, 2021, the Company completed the initial tranche of a private placement for 6,368,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 6,368,000 ($5,107,282). The Company paid finder’s fees totaling $28,927 to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the initial tranche of the private placement of $25,794, of which $52,801 is included in accounts payable and accrued liabilities at October 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">On October 25, 2021, pursuant to a finder’s fee agreement, the Company issued 400,000 common shares to UMS Project Limited Partnership for the introduction of Copperbelt AG and earning an interest in mineral property licenses from Copperbelt AG located in Kazakhstan (Note 5).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"><i>Shares held in escrow</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"><i> </i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">As a requirement of the Company’s listing on the TSX Venture Exchange on June 14, 2022 (the “Listing Date”), certain directors, officers and their affiliates were required to have their shares held in escrow by the Company’s transfer agent.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">As at October 31, 2022, 2,249,056 of the Company’s common shares were held in escrow, to be released as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/6 of remaining escrow securities on the six-month anniversary of the Listing Date; (released subsequent to year-end)</span></td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/5 of remaining escrow securities on the 12-month anniversary of the Listing Date;</span></td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/4 of remaining escrow securities on the 18-month anniversary of the Listing Date;</span></td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/3 of remaining escrow securities on the 24-month anniversary of the Listing Date;</span></td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/2 of remaining escrow securities on the 30-month anniversary of the Listing Date; and</span></td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in"><span style=" font-size: 10pt">●</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The remaining escrow securities on the 36-month anniversary of the Listing Date.</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">c)</span></td><td><span style="font-size: 10pt">Stock options</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify; text-indent: 0in">Pursuant to the Company’s <span style="letter-spacing: -0.15pt">Equity Incentive </span>Plan (the “Plan”) <span style="letter-spacing: -0.25pt">approved by the Board of Directors, t</span>he Company grants stock options to employees, directors, officers and advisors. Under the Plan, options can be granted for a maximum term of ten years and the stock options shall vest in three equal installments, with one third of the options vesting on each of the grant date, the first-year anniversary of the grant date and the second anniversary of the grant date, unless otherwise designated by the Board. Further, the exercise price shall not be less than the price of the Company’s common shares on the date of the stock option grant.</p><p style="font: 12pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 35.45pt; text-align: justify">During the year ended October 31, 2022, the Company granted options to acquire 700,000 common shares with a weighted-average grant-date fair value of $0.32 per share and a weighted-average exercise price of $0.56 ($CDN 0.73) per share.</p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During the period from inception on February 5, 2021 to October 31, 2021, the Company granted options to acquire 5,220,000 common shares with a weighted-average grant-date fair value of $0.22 per share and an exercise price of $0.40 ($CDN 0.50) per share.</p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">No options were exercised during year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021.</p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p><p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Stock option transactions are summarized as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.1pt 0 0"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: top; font-size: 11pt; text-align: left"><span style="font-size: 8pt"> </span></td><td style="padding-bottom: 1pt; font-size: 11pt"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Number of Options</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Weighted Average Exercise Price</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left">Balance, February 5, 2021 (incorporation)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: hidden-fact-77"><span style="-sec-ix-hidden: hidden-fact-78">—</span></span> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="vertical-align: top; width: 42%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 25%; text-align: right">5,220,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left"> </td><td style="width: 25%; font-size: 11pt; text-align: right">0.40 ($CDN 0.50)</td><td style="width: 1%; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(160,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right">0.40 ($CDN 0.50)</td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance, October 31, 2021</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,060,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.40 ($CDN 0.50)</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.56 ($CDN 0.73)</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.40 ($CDN 0.50)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance, <span style="letter-spacing: -0.15pt">October 31</span>, 2022</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.39 ($CDN 0.53) </span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left">$</td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0.5in">The following options were outstanding and exercisable at October 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Grant Date</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Expiry Date</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Exercise Price</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Number of Options Outstanding</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Number of Options Exercisable</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Weighted Average Remaining Life</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 16%; vertical-align: top">April 15, 2021</td><td style="width: 1%"> </td> <td style="text-align: left; width: 16%; vertical-align: top">April 14, 2026</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">$CDN 0.50 ($0.40)</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,700,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,466,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3.45</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; vertical-align: top">August 5, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">August 4, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> $CDN 0.50 ($0.40)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">533,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.76</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">September 24, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">September 23, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> $CDN 0.50 ($0.40)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.90</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; vertical-align: top">December 7, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">December 7, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> $CDN 1.00 ($0.79)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.10</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">March 2, 2022</td><td> </td> <td style="text-align: left; vertical-align: top">March 2, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> $CDN 1.00 ($0.79)</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top">September 22, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top">September 22, 2027</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif"> $CDN 0.35 ($0.26)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">100,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">4.90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,406,665</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify">The weighted average remaining contractual life for options outstanding at October 31, 2022 is 3.66 years. The total fair value of options granted during the year ended October 31, 2022, was $226,528 (2021 – $1,125,565), of which $140,788 (2021 - $638,551) was recognized in share-based payments in the consolidated statement of comprehensive loss with a corresponding increase in reserves. The remaining amount of $85,740 (2021 - $497,426) will be expensed as the remaining unvested options vest. The fair value of options granted during the period from February 5, 2021 to October 31, 2021 and recognized in the current year was $352,366 in share-based payments in the consolidated statement of comprehensive loss with a corresponding increase in reserves.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify">As of October 31, 2022, there is a total remaining unrecognized compensation expenses of $185,313 (2021 - $497,426) which will be expensed in future reporting periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify">The Company applies the fair value method using the Black-Scholes Option Pricing Model in accounting for its stock options granted. Accordingly, share-based payments of $204,396 were recognized as personnel expenses for options granted to employees, $186,988 were recognized in directors’ fees for options granted to directors and $101,770 was recognized as exploration for options granted to employees and consultants for the year ended October 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.7pt 0 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify">A summary of the range of assumptions used to value stock options granted for the year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021 is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: transparent"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 52%"><span style="font-size: 8pt">Options</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 8pt"> </span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Year Ended October 31, 2022</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><span style="font-size: 8pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 8pt"> </span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Period from Inception on February 5, 2021 to October 31, 2021 </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78% - 80%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75% - 79%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.23% - 3.70%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.46% - 1.03%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life (in years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 – 5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 – 5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="-sec-ix-hidden: hidden-fact-79">—</span> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="-sec-ix-hidden: hidden-fact-80">—</span> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">The expected volatility assumption is based on the historical and implied volatility of the comparable companies’ common share price. The risk-free interest rate assumption is based on yield curves on government zero-coupon bonds with a remaining term equal to the stock options’ expected life. The Company has not paid and does not anticipate paying dividends on its common stock. Companies are required to utilize an estimated forfeiture rate when calculating the expense for the reporting period. Based on the best estimate, management applied the estimated forfeiture rate of 0% in determining the expense recorded in the accompanying statements of comprehensive loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.85pt 0 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-size: 10pt">d)</span></td><td><span style="font-size: 10pt">Shares issuable for Silver Bull Warrants</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 0.75in; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">Pursuant to the Distribution (Note 5), warrant holders will receive, upon exercise of any Silver Bull Warrant, one Silver Bull common share and one common share of the Company. The Company will receive $0.25 of the proceeds from the exercise of each of these warrants.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in">A continuity of the Company’s shares issuable for Silver Bull Warrants is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Warrants</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Shares</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Weighted Average Exercise Price Per Arras share issuable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">Weighted Average Exercise Price Per Silver Bull Share issuable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, February 5, 2021 (inception)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">$</td><td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-82">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">$</td><td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-83">— </div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 49%; text-align: left; padding-bottom: 1pt">Issuable pursuant to the Distribution with Silver Bull</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left"> </td><td style="width: 14%; border-bottom: Black 1pt solid; text-align: right">1,971,289</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.34</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, October 31, 2022 and 2021</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,971,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: center">0.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: center">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in">No warrants were issued during the year ended October 31, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0 35.45pt; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">No warrants were exercised during the year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0.55pt 0 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0.55pt 0 0.5in">The following warrants were outstanding at October 31, 2022:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 15.85pt 0 0.5in; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Expiry Date</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Exercise Price</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Number of Options Outstanding</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid"><span style="font-size: 8pt">Weighted Average Remaining Life</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: center; padding-bottom: 1pt">October 27, 2025</td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">1,971,289</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">2.99</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>
CY2022Q4	ifrs-full	Number Of Shares Issued NumberOfSharesIssued	52566150	shares
CY2022Q4	cik0001855743	Common Shares Outstanding CommonSharesOutstanding	52566150	shares
CY2022Q2	ifrs-full	Number Of Shares Issued And Fully Paid NumberOfSharesIssuedAndFullyPaid	1091000	shares
CY2022Q2	ifrs-full	Par Value Per Share ParValuePerShare	1.5
CY2022Q2	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	1636500	cad
CY2022Q2	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	1285579	usd
CY2022Q2	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	14016	usd
CY2022Q2	ifrs-full	Other Finance Cost OtherFinanceCost	8111	usd
CY2021Q1	ifrs-full	Number Of Shares Issued And Fully Paid NumberOfSharesIssuedAndFullyPaid	100	shares
CY2021Q1	ifrs-full	Par Value Per Share ParValuePerShare	0.01
CY2021Q1	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	1	usd
CY2021Q1	ifrs-full	Number Of Shares Issued And Fully Paid NumberOfSharesIssuedAndFullyPaid	36000000	shares
CY2021Q1	cik0001855743	Gross Consideration For Asset Purchase Agreemeent GrossConsiderationForAssetPurchaseAgreemeent	1367668	usd
CY2021Q2	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	2517500	cad
CY2021Q2	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	2001352	usd
	ifrs-full	Other Finance Cost OtherFinanceCost	21761	usd
CY2021Q4	cik0001855743	Current And Noncurrent Accounts Payable And Accrued Liabilities CurrentAndNoncurrentAccountsPayableAndAccruedLiabilities	924	usd
CY2021Q4	ifrs-full	Number Of Shares Issued NumberOfSharesIssued	6368000	shares
CY2021Q4	ifrs-full	Par Value Per Share ParValuePerShare	1
CY2021Q4	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	6368000	cad
CY2021Q4	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	5107282	usd
CY2021Q4	cik0001855743	Finder Fee FinderFee	28927	usd
CY2022Q4	ifrs-full	Number Of Shares Issued And Fully Paid NumberOfSharesIssuedAndFullyPaid	2249056	shares
CY2022	cik0001855743	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number1 ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber1	700000	shares
CY2022	cik0001855743	Weightedaverage Grantdate Fair WeightedaverageGrantdateFair	0.32
CY2022Q4	cik0001855743	Exercise Price ExercisePrice	0.56
CY2022Q4	cik0001855743	Exercise Price ExercisePrice	0.73
	cik0001855743	Number Of Share Options Granted In Sharebased Payment Arrangements NumberOfShareOptionsGrantedInSharebasedPaymentArrangements	5220000	shares
	cik0001855743	Weightedaverage Grantdate Fair WeightedaverageGrantdateFair	0.22
	us-gaap	Warrant Exercise Price Decrease WarrantExercisePriceDecrease	0.4
CY2021Q4	cik0001855743	Exercise Price ExercisePrice	0.5
CY2022	cik0001855743	Issuable Pursuant To The Distribution IssuablePursuantToTheDistribution	0.25
	cik0001855743	Number Of Share Options Issued In Sharebased Payment Arrangement NumberOfShareOptionsIssuedInSharebasedPaymentArrangement	5220000	shares
	cik0001855743	Number Of Share Options Cancelled In Sharebased Payment Arrangement NumberOfShareOptionsCancelledInSharebasedPaymentArrangement	-160000	shares
CY2021Q4	cik0001855743	Number Of Options Beinning Balancein Shares NumberOfOptionsBeinningBalanceinShares	5060000	shares
CY2022	cik0001855743	Number Of Share Options Issued In Sharebased Payment Arrangement NumberOfShareOptionsIssuedInSharebasedPaymentArrangement	700000	shares
CY2022	cik0001855743	Number Of Share Options Cancelled In Sharebased Payment Arrangement NumberOfShareOptionsCancelledInSharebasedPaymentArrangement	-300000	shares
CY2022Q4	cik0001855743	Number Of Options Beinning Balancein Shares NumberOfOptionsBeinningBalanceinShares	5460000	shares
CY2022	cik0001855743	Outstanding And Exercisable Number Of Options Outstanding OutstandingAndExercisableNumberOfOptionsOutstanding	5460000	shares
CY2022	cik0001855743	Number Of Share Option Exercisable In Sharebased Payment Arrangement NumberOfShareOptionExercisableInSharebasedPaymentArrangement	3406665	shares
CY2022	cik0001855743	Sharebased Compensation Arrangement By Sharebased Payment Award Expiration Period1 SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod1	P3Y7M28D
	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	638551	usd
CY2022	cik0001855743	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value1 ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue1	85740	usd
	cik0001855743	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value1 ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue1	497426	usd
CY2022	ifrs-full	Other Expense By Nature OtherExpenseByNature	185313	usd
	ifrs-full	Other Expense By Nature OtherExpenseByNature	497426	usd
CY2022	ifrs-full	Description Of Option Pricing Model Share Options Granted DescriptionOfOptionPricingModelShareOptionsGranted	The Company applies the fair value method using the Black-Scholes Option Pricing Model in accounting for its stock options granted. Accordingly, share-based payments of $204,396 were recognized as personnel expenses for options granted to employees, $186,988 were recognized in directors’ fees for options granted to directors and $101,770 was recognized as exploration for options granted to employees and consultants for the year ended October 31, 2022.
CY2022	ifrs-full	Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: transparent"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 52%"><span style="font-size: 8pt">Options</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 8pt"> </span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Year Ended October 31, 2022</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><span style="font-size: 8pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 8pt"> </span></td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Period from Inception on February 5, 2021 to October 31, 2021 </b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78% - 80%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75% - 79%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.23% - 3.70%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.46% - 1.03%</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life (in years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 – 5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 – 5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="-sec-ix-hidden: hidden-fact-79">—</span> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="-sec-ix-hidden: hidden-fact-80">—</span> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2022	cik0001855743	Percentage Of Estimated Forfeiture Rate PercentageOfEstimatedForfeitureRate	0	pure
CY2022Q4	cik0001855743	Proceeds Per Warrant ProceedsPerWarrant	0.25
CY2022	cik0001855743	Shares Issuable Pursuant To The Distribution With Silver Bull SharesIssuablePursuantToTheDistributionWithSilverBull	1971289	shares
CY2022Q4	cik0001855743	Number Of Shares Beginning Balance NumberOfSharesBeginningBalance	1971289	shares
CY2022Q4	cik0001855743	Weighted Average Exercise Price Per Arras Share Issuable Beginning Balance WeightedAverageExercisePricePerArrasShareIssuableBeginningBalance	0.25
CY2022Q4	cik0001855743	Weighted Average Exercise Price Per Silver Bull Share WeightedAverageExercisePricePerSilverBullShare	0.34
CY2022	ifrs-full	Disclosure Of Income Tax Explanatory DisclosureOfIncomeTaxExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>13.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INCOME TAXES</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Income tax expense differs from the amount that would be computed by applying the Canadian statutory income tax rate of 27.00% to loss before income taxes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Period from Inception on February 5, 2021 to October</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Loss before income taxes</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,946,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,112,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">27.00</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">27.00</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Income tax benefit computed at statutory tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,605,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(570,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Differences between Canadian and foreign tax rates</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">206,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Items not deductible for income tax purposes</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">692,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">307,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Impact of foreign exchange</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Unrecognized benefit of deferred income tax assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">672,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">263,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes tax benefits on losses or other deductible amounts where it is probable the Company will generate sufficient taxable income to utilize its deferred tax assets. The tax effected items that give rise to significant portions of the deferred income tax liabilities at October 31, 2022 and 2021 are presented below:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Period from Inception on February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Mineral properties</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(176,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.2in">Non-capital losses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Net deferred income tax liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in">Significant unrecognized tax benefits and unused tax losses for which no deferred tax asset is recognized as of October 31, 2022 and 2021 are as follows:</p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Period from Inception on February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif">Share issuance costs</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">40,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Non-capital losses carried forward</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,039,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">262,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Unrecognized deductible temporary differences</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,098,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">289,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has available Canadian net operational losses of approximately $3,735,000 (2021 - $970,000) that may be applied to reduce future taxable income. If these losses are not used to offset future income, they will expire in various years between 2042 and 2043. The Company has available Kazakhstani net operational losses of approximately $156,000 (2021 - $<span style="-sec-ix-hidden: hidden-fact-93">nil</span>) that may be applied to reduce future taxable income If these losses are not used to offset future income, they will expire in 2033.</p>
CY2022	cik0001855743	Income Tax Rate IncomeTaxRate	0.27	pure
CY2022	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-5946000	usd
	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-2112000	usd
CY2022Q4	cik0001855743	Statutory Income Tax Rates StatutoryIncomeTaxRates	0.27	pure
CY2021Q4	cik0001855743	Statutory Income Tax Rates StatutoryIncomeTaxRates	0.27	pure
CY2022	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	1605000	usd
	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	570000	usd
CY2022	ifrs-full	Tax Effect From Change In Tax Rate TaxEffectFromChangeInTaxRate	206000	usd
CY2022	cik0001855743	Items Not Deductible For Income Tax Purposes ItemsNotDeductibleForIncomeTaxPurposes	692000	usd
	cik0001855743	Items Not Deductible For Income Tax Purposes ItemsNotDeductibleForIncomeTaxPurposes	307000	usd
CY2022	ifrs-full	Foreign Exchange Gain ForeignExchangeGain	35000	usd
CY2022	cik0001855743	Unrecognized Benefit Of Deferred Income Tax Assets UnrecognizedBenefitOfDeferredIncomeTaxAssets	672000	usd
	cik0001855743	Unrecognized Benefit Of Deferred Income Tax Assets UnrecognizedBenefitOfDeferredIncomeTaxAssets	263000	usd
CY2022	cik0001855743	Schedule Of Sufficient Taxable Income To Utilize Its Deferred Tax Assetstext Block ScheduleOfSufficientTaxableIncomeToUtilizeItsDeferredTaxAssetstextBlock	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-size: 8pt">For the Period from Inception on February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Mineral properties</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(176,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.2in">Non-capital losses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Net deferred income tax liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
CY2022Q4	cik0001855743	Share Issuance Costs ShareIssuanceCosts	40000	usd
CY2021Q4	cik0001855743	Share Issuance Costs ShareIssuanceCosts	21000	usd
CY2022Q4	ifrs-full	Office Equipment OfficeEquipment	19000	usd
CY2021Q4	ifrs-full	Office Equipment OfficeEquipment	6000	usd
CY2022	cik0001855743	Noncapital Losses Carried Forward NoncapitalLossesCarriedForward	1039000	usd
	cik0001855743	Noncapital Losses Carried Forward NoncapitalLossesCarriedForward	262000	usd
CY2022	cik0001855743	Unrecognized Deductible Temporary Differences UnrecognizedDeductibleTemporaryDifferences	1098000	usd
	cik0001855743	Unrecognized Deductible Temporary Differences UnrecognizedDeductibleTemporaryDifferences	289000	usd
CY2022	ifrs-full	Disclosure Of Transactions Between Related Parties Explanatory DisclosureOfTransactionsBetweenRelatedPartiesExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>14.</b></span></td><td style="width: 36pt"/><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RELATED PARTY TRANSACTIONS</b></span></td> </tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">Included in accounts payable and accrued liabilities at October 31, 2022 is $267,806 (2021 - $104,226) due to officers and directors of the Company for their compensation and services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As at October 31, 2022, due to related party consists of $23,196 due to Silver Bull for shared employees’ salaries and office expenses (Due from as of October 31, 2021 – $2,808). The balance of due to and from related party is interest free and is to be repaid on demand.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended October 31, 2022, and the period from February 5, 2021 to October 31, 2021, expenses totalling $355,754 and $414,478 were incurred by Silver Bull on the Company’s behalf, which was offset by an incurred shared office rent. If specific identification of expenses is not practicable, a proportional cost allocation based on management’s estimation is applied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10.45pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Period from February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Directors’ fees</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,998</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">36,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Personnel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">330,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277,246</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,511</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Office and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,682</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Office rent reimbursement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,216</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">— </div></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">355,754</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">414,478</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10.45pt 0 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10.45pt 0 0; text-align: justify">During the year ended October 31, 2022 and the period from February 5, 2021 to October 31, 2021, the Company paid or accrued the following amounts to officers, directors or companies controlled by officers and/or directors:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10.45pt 0 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Period from February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Share-based payment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">500,231</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Directors’ fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">813,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,096</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,306,041</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">870,590</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>
CY2022Q4	cik0001855743	Accounts Payable And Accrued Liabilities AccountsPayableAndAccruedLiabilities	267806	usd
CY2021Q4	cik0001855743	Accounts Payable And Accrued Liabilities AccountsPayableAndAccruedLiabilities	104226	usd
CY2022Q4	cik0001855743	Due From Related Party1 DueFromRelatedParty1	23196	usd
CY2021Q4	cik0001855743	Due From Related Party1 DueFromRelatedParty1	2808	usd
CY2022	cik0001855743	Expenses Expenses	355754	usd
	cik0001855743	Expenses Expenses	414478	usd
CY2022	ifrs-full	Directors Remuneration Expense DirectorsRemunerationExpense	8998	usd
	ifrs-full	Directors Remuneration Expense DirectorsRemunerationExpense	36039	usd
CY2022	ifrs-full	Key Management Personnel Compensation KeyManagementPersonnelCompensation	330470	usd
	ifrs-full	Key Management Personnel Compensation KeyManagementPersonnelCompensation	277246	usd
	us-gaap	Professional And Contract Services Expense ProfessionalAndContractServicesExpense	17511	usd
CY2022	us-gaap	Other Selling General And Administrative Expense OtherSellingGeneralAndAdministrativeExpense	47502	usd
	us-gaap	Other Selling General And Administrative Expense OtherSellingGeneralAndAdministrativeExpense	83682	usd
CY2022	cik0001855743	Office Rents Reimbursement OfficeRentsReimbursement	31216	usd
CY2022	cik0001855743	Total Cost Allocation TotalCostAllocation	355754	usd
	cik0001855743	Total Cost Allocation TotalCostAllocation	414478	usd
CY2022	cik0001855743	Schedule Of Company Paid Or Accrued Following Amountstext Block ScheduleOfCompanyPaidOrAccruedFollowingAmountstextBlock	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Year Ended October 31, 2022</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 8pt">For the Period from February 5, 2021 to October 31, 2021</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Share-based payment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">500,231</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Directors’ fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">813,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,096</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,306,041</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">870,590</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>
CY2022	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	373180	usd
	ifrs-full	Expense From Sharebased Payment Transactions With Employees ExpenseFromSharebasedPaymentTransactionsWithEmployees	500231	usd
CY2022	cik0001855743	Directors Fees DirectorsFees	119011	usd
	cik0001855743	Directors Fees DirectorsFees	82263	usd
CY2022	cik0001855743	Personnel Fee PersonnelFee	813850	usd
	cik0001855743	Personnel Fee PersonnelFee	288096	usd
CY2022	cik0001855743	Total Paid Accrued TotalPaidAccrued	1306041	usd
	cik0001855743	Total Paid Accrued TotalPaidAccrued	870590	usd
CY2022	us-gaap	Stock Issued1 StockIssued1	36635	usd
	cik0001855743	Offering Costs Included In Accounts Payable And Liabilities OfferingCostsIncludedInAccountsPayableAndLiabilities	53725	usd
CY2022	cik0001855743	Rightofuse Assets Recognized RightofuseAssetsRecognized	319521	usd
	cik0001855743	Acquisition Of Assets For Common Shares AcquisitionOfAssetsForCommonShares	1367668	usd
CY2021Q1	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents		usd
CY2022	ifrs-full	Disclosure Of Commitments And Contingent Liabilities Explanatory DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>15.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>COMMITMENTS AND CONTINGENCIES</b></span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Contractual obligated per calendar year requirements as at October 31, 2022 are as follows:</p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center; font-size: 11pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">< 1 year</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">1-2 years</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>2-3 </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>years</b></span></p></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>3-4 </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>years</b></span></p></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>4-5 </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.35pt; margin-bottom: 0; text-align: center"><span style="font-size: 8pt"><b>years</b></span></p></td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Thereafter</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-size: 8pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-size: 8pt">Total</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-size: 8pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3.35pt; width: 22%">Lease commitments (Note 11)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">15,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">96,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">98,035</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">99,759</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">— </div></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">326,592</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-left: 3.35pt">Beskauga Option agreement commitments (Note 6)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,015,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,015,224</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.35pt">Exploration licenses expenditure commitments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,905</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,637,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,057,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,588,384</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,651,501</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,116,965</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font-size: 11pt; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">77,718</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,749,285</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,155,674</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,688,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,668,174</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,458,781</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company’s commitments include contractually obligated payments associated to its office lease (Note 11), the exploration expenditure requirements under the Beskauga Option Agreement (detailed in Note 6), and minimum expenditure requirements to maintain its exploration licenses as mandated by Kazakh government authorities to keep the tenements in good standing. </span></p>
CY2022Q4	ifrs-full	Lease Commitments For Shortterm Leases For Which Recognition Exemption Has Been Used LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed	326592	usd
CY2022Q4	ifrs-full	Contractual Capital Commitments ContractualCapitalCommitments	8015224	usd
CY2022Q4	ifrs-full	Authorised Capital Commitments But Not Contracted For AuthorisedCapitalCommitmentsButNotContractedFor	11116965	usd
CY2022Q4	ifrs-full	Capital Commitments CapitalCommitments	19458781	usd
CY2022Q4	ifrs-full	Cash And Cash Equivalents If Different From Statement Of Financial Position CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition	66077	usd
CY2021Q4	ifrs-full	Cash And Cash Equivalents If Different From Statement Of Financial Position CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition	44971	usd
CY2022Q4	ifrs-full	Balances With Banks BalancesWithBanks	358047	usd
CY2021Q4	ifrs-full	Balances With Banks BalancesWithBanks	3761320	usd
CY2022	ifrs-full	Disclosure Of Cash Flow Statement Explanatory DisclosureOfCashFlowStatementExplanatory	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Year Ended October 31, 2022</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>For the Period from February 5, 2021 to October 31, 2021</b></span></td><td style="padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b> </b></span></td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.15pt; padding-left: 15.4pt"> Interest paid</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.15pt; padding-left: 15.4pt"> Income taxes paid</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Non-cash investing and financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Shares issued to agent</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">36,635</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Offering costs included in accounts payable and liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">53,725</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Right-of-use assets recognized (Note 11)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">319,521</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Acquisition of assets for common shares</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,367,668</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Shares issued to finder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 22.3pt">Warrants issued pursuant to the September and Distribution Agreement</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">284,500</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>
	cik0001855743	Shares Issued To Finders SharesIssuedToFinders	323913	usd
	cik0001855743	Warrants Issued Pursuant To The September And Distribution Agreementin Shares WarrantsIssuedPursuantToTheSeptemberAndDistributionAgreementinShares	284500	usd
CY2022	ifrs-full	Disclosure Of Derivative Financial Instruments Explanatory DisclosureOfDerivativeFinancialInstrumentsExplanatory	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>17.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FINANCIAL INSTRUMENTS</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued liabilities, lease liability</span>, <span style="font-weight: normal">loans to Ekidos, and due from and due to related party. The Company’s risk exposure and the impact on the Company’s financial instruments are summarized below.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-weight: normal">a)</span></td><td style="text-align: justify"><span style="font-weight: normal">Credit risk </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company’s credit risk on other receivables and due from related party is negligible. </span></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">Credit risk is the risk of financial loss to the Company if a counter party to a financial instrument fails to meet its payment obligations. The Company is exposed to credit risk with respect to its cash and cash equivalents and amounts due from related party. Management believes that the credit risk concentration with respect to cash and cash equivalents is remote as it maintains accounts with highly rated financial institutions. Cash and cash equivalents are denominated in $USD, $CDN and Kazakh Tenge, and consist of guaranteed investment certificates for the terms of less than 100 days acquired from a Canadian financial institution.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-weight: normal">b)</span></td><td style="text-align: justify"><span style="font-weight: normal">Liquidity risk</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">Liquidity risk is the risk that the Company will encounter difficulty in satisfying its financial obligations as they become due. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating investing and financing activities. As at October 31, 2022, the Company had working capital of $18,906 (2021 - $6,493,934) and cash and cash equivalents of $424,124 (2021 - $3,806,291), and is exposed to significant liquidity risk at this time. Furthermore, as the Company is in the exploration stage, it will periodically have to raise funds to continue operations and intends to raise further financing through equity offerings. </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">Accounts payable and accrued liabilities and due to related party are non-interest-bearing and are normally settled on 30-day terms.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-weight: normal">c)</span></td><td style="text-align: justify"><span style="font-weight: normal">Market risk</span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk. The Company is not currently exposed to any significant interest rate risk or other price risk. The Company is exposed to foreign currency risk with respect to cash denominated in Canadian dollars. As at October 31, 2022, a 10% (2021 – 15%) strengthening (weakening) of the Canadian dollar against the United States dollar would have increased (decreased) the Company’s comprehensive loss by approximately $7,000 for the year ended October 31, 2022 (2021 - $563,000). </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company also maintains a minimum cash balance of local currency in bank account in Kazakhstan and the Company assessed such foreign currency risk as low. </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company has not hedged any of its foreign currency risks.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in"><span style="font-weight: normal">d)</span></td><td style="text-align: justify"><span style="font-weight: normal">Commodity price risk </span></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The ability of the Company to raise funds to explore and develop its exploration and evaluation assets and the future profitability of the Company are directly related to the price of copper and gold. The Company monitors copper and gold prices to determine the appropriate course of action to be taken.</span></p>
CY2022Q4	cik0001855743	Working Capital WorkingCapital	18906	usd
CY2021Q4	cik0001855743	Working Capital WorkingCapital	6493934	usd
CY2022Q4	ifrs-full	Other Cash And Cash Equivalents OtherCashAndCashEquivalents	424124	usd
CY2021Q4	ifrs-full	Other Cash And Cash Equivalents OtherCashAndCashEquivalents	3806291	usd
CY2022	cik0001855743	Market Risks Description MarketRisksDescription	Market risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk. The Company is not currently exposed to any significant interest rate risk or other price risk. The Company is exposed to foreign currency risk with respect to cash denominated in Canadian dollars. As at October 31, 2022, a 10% (2021 – 15%) strengthening (weakening) of the Canadian dollar against the United States dollar would have increased (decreased) the Company’s comprehensive loss by approximately $7,000 for the year ended October 31, 2022 (2021 - $563,000).
CY2022	ifrs-full	Description Of Managing Liquidity Risk DescriptionOfManagingLiquidityRisk	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>18.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CAPITAL MANAGEMENT</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company defines its capital as shareholders’ equity. Capital requirements are driven by the Company’s general operations and exploration. To effectively manage the Company’s capital requirements, the Company monitors expenses and overhead to ensure costs and commitments are being paid. The Company is not subject to any externally imposed capital requirements. The Company did not change its approach to capital management during the year ended October 31, 2022. </span></p>
CY2022	cik0001855743	Segmented Information SegmentedInformation	<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><b>19.</b></span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SEGMENTED INFORMATION</b></span></td></tr></table><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"> </p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in">Operating segments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal">The Company operated in a single reportable operating segment - the acquisition, exploration and evaluation of mineral properties, with its head office function in Canada. As at October 31, 2022, the Company’s exploration and evaluation assets are currently located in Kazakhstan.</span></p><p style="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The following table details the allocation of assets included in the accompanying consolidated statement of financial position at October 31, 2022:</p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">237,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">188,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">425,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">159,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Minerals properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right-of use assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Prepaid expense non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,981,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,651,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The following table details the allocation of assets included in the accompanying consolidated statement of financial position at October 31, 2021:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Loans to Ekidos Minerals LLP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,140,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,792,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>
CY2022	ifrs-full	Disclosure Of Operating Segments Explanatory DisclosureOfOperatingSegmentsExplanatory	<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">237,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">188,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">425,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">159,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Minerals properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right-of use assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Prepaid expense non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,981,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,651,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Loans to Ekidos Minerals LLP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,140,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,792,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>
CY2022Q4	ifrs-full	Trade And Other Current Receivables Due From Related Parties TradeAndOtherCurrentReceivablesDueFromRelatedParties		usd
CY2022Q4	cik0001855743	Loans To Ekidos Minerals Llp Notes LoansToEkidosMineralsLLPNotes		usd
CY2021Q4	ifrs-full	Rightofuse Assets RightofuseAssets		usd
CY2021Q4	cik0001855743	Non Current Prepaid Expenses And Deposits NonCurrentPrepaidExpensesAndDeposits		usd
CY2021Q4	ifrs-full	Current Lease Liabilities CurrentLeaseLiabilities		usd
CY2021Q4	ifrs-full	Trade And Other Current Payables To Related Parties TradeAndOtherCurrentPayablesToRelatedParties		usd
CY2021Q4	ifrs-full	Noncurrent Lease Liabilities NoncurrentLeaseLiabilities		usd
	ifrs-full	Other Income OtherIncome		usd
	ifrs-full	Adjustments For Interest Expense AdjustmentsForInterestExpense		usd
	cik0001855743	Adjustments For Other Noncurrent Assets AdjustmentsForOtherNoncurrentAssets		usd
	ifrs-full	Adjustments For Decrease Increase In Trade Account Receivable AdjustmentsForDecreaseIncreaseInTradeAccountReceivable		usd
	ifrs-full	Payments For Share Issue Costs PaymentsForShareIssueCosts		usd
	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities		usd
	ifrs-full	Proceeds From Sales Of Investments Accounted For Using Equity Method ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod		usd
CY2022	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents		usd
CY2021Q4	cik0001855743	Exploration License Insurance Current ExplorationLicenseInsuranceCurrent		usd
CY2021Q4	cik0001855743	Other Prepaid Expenses Current OtherPrepaidExpensesCurrent		usd
CY2021Q4	cik0001855743	Prepaid Deposits Noncurrent PrepaidDepositsNoncurrent		usd
CY2021Q4	cik0001855743	Exploration License Insurance Noncurrent ExplorationLicenseInsuranceNoncurrent		usd
CY2021Q4	cik0001855743	Balance Beginning BalanceBeginning		usd
CY2021Q4	ifrs-full	Rightofuse Assets RightofuseAssets		usd
CY2021Q4	ifrs-full	Lease Liabilities LeaseLiabilities		usd
CY2021Q1	cik0001855743	Number Of Options Beinning Balancein Shares NumberOfOptionsBeinningBalanceinShares		shares
CY2022	ifrs-full	Expected Dividend As Percentage Share Options Granted ExpectedDividendAsPercentageShareOptionsGranted		pure
	ifrs-full	Expected Dividend As Percentage Share Options Granted ExpectedDividendAsPercentageShareOptionsGranted		pure
CY2021Q4	cik0001855743	Number Of Shares Beginning Balance NumberOfSharesBeginningBalance		shares
CY2021Q4	cik0001855743	Weighted Average Exercise Price Per Arras Share Issuable Beginning Balance WeightedAverageExercisePricePerArrasShareIssuableBeginningBalance
CY2021Q4	cik0001855743	Weighted Average Exercise Price Per Silver Bull Share WeightedAverageExercisePricePerSilverBullShare
	ifrs-full	Tax Effect From Change In Tax Rate TaxEffectFromChangeInTaxRate		usd
	ifrs-full	Foreign Exchange Gain ForeignExchangeGain		usd
CY2022Q4	cik0001855743	Income Tax Benefits IncomeTaxBenefits		usd
CY2021Q4	cik0001855743	Income Tax Benefits IncomeTaxBenefits		usd
CY2022	us-gaap	Professional And Contract Services Expense ProfessionalAndContractServicesExpense		usd
	cik0001855743	Office Rents Reimbursement OfficeRentsReimbursement		usd
CY2022	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities		usd
	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities		usd
CY2022	ifrs-full	Income Taxes Paid Classified As Operating Activities IncomeTaxesPaidClassifiedAsOperatingActivities		usd
	ifrs-full	Income Taxes Paid Classified As Operating Activities IncomeTaxesPaidClassifiedAsOperatingActivities		usd
	us-gaap	Stock Issued1 StockIssued1		usd
CY2022	cik0001855743	Offering Costs Included In Accounts Payable And Liabilities OfferingCostsIncludedInAccountsPayableAndLiabilities		usd
	cik0001855743	Rightofuse Assets Recognized RightofuseAssetsRecognized		usd
CY2022	cik0001855743	Acquisition Of Assets For Common Shares AcquisitionOfAssetsForCommonShares		usd
CY2022	cik0001855743	Shares Issued To Finders SharesIssuedToFinders		usd
CY2022	cik0001855743	Warrants Issued Pursuant To The September And Distribution Agreementin Shares WarrantsIssuedPursuantToTheSeptemberAndDistributionAgreementinShares		usd
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Entity Central Index Key EntityCentralIndexKey	0001855743
CY2022	dei	Security Exchange Name SecurityExchangeName	NONE
CY2022	dei	Security12b Title Security12bTitle	N/A
CY2022	dei	Trading Symbol TradingSymbol	ARRKF

CY2022

dei

Document Type

DocumentType

20-F

CY2022

dei

Document Registration Statement

DocumentRegistrationStatement

false

CY2022

dei

Document Annual Report

DocumentAnnualReport

true

CY2022

dei

Document Period End Date

DocumentPeriodEndDate

2022-10-31

CY2022

dei

Current Fiscal Year End Date

CurrentFiscalYearEndDate

--10-31

CY2022

dei

Document Fiscal Year Focus

DocumentFiscalYearFocus

2022

CY2022

dei

Document Transition Report

DocumentTransitionReport

false

CY2022

dei

Document Shell Company Report

DocumentShellCompanyReport

false

CY2022

dei

Entity File Number

EntityFileNumber

000-56306

CY2022

dei

Entity Registrant Name

EntityRegistrantName

Arras Minerals Corp.

CY2022

dei

Entity Incorporation State Country Code

EntityIncorporationStateCountryCode

A1

CY2022

dei

Entity Address Address Line1

EntityAddressAddressLine1

777 Dunsmuir Street

CY2022

dei

Entity Address Address Line2

EntityAddressAddressLine2

Suite 1605

CY2022

dei

Entity Address City Or Town

EntityAddressCityOrTown

Vancouver

CY2022

dei

Entity Address Postal Zip Code

EntityAddressPostalZipCode

V7Y 1K4

CY2022

dei

Entity Address Country

EntityAddressCountry

CA

CY2022Q4

dei

Entity Common Stock Shares Outstanding

EntityCommonStockSharesOutstanding

52566150

shares

CY2022

dei

Entity Well Known Seasoned Issuer

EntityWellKnownSeasonedIssuer

No

CY2022

dei

Entity Voluntary Filers

EntityVoluntaryFilers

No

CY2022

dei

Entity Current Reporting Status

EntityCurrentReportingStatus

No

CY2022

dei

Entity Interactive Data Current

EntityInteractiveDataCurrent

Yes

CY2022

dei

Entity Filer Category

EntityFilerCategory

Non-accelerated Filer

CY2022

dei

Entity Emerging Growth Company

EntityEmergingGrowthCompany

true

CY2022

dei

Entity Ex Transition Period

EntityExTransitionPeriod

false

CY2022

dei

Icfr Auditor Attestation Flag

IcfrAuditorAttestationFlag

false

CY2022

dei

Document Accounting Standard

DocumentAccountingStandard

International Financial Reporting Standards

CY2022

dei

Entity Shell Company

EntityShellCompany

false

CY2022

dei

Auditor Firm

AuditorFirmId

995

CY2022

dei

Auditor Name

AuditorName

Smythe LLP

CY2022

dei

Auditor Location

AuditorLocation

Vancouver, Canada

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

424124

usd

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

3806291

usd

CY2022Q4

ifrs-full

Other Current Receivables

OtherCurrentReceivables

18848

usd

CY2021Q4

ifrs-full

Other Current Receivables

OtherCurrentReceivables

15929

usd

CY2022Q4

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

154571

usd

CY2021Q4

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

32030

usd

CY2021Q4

ifrs-full

Trade And Other Current Receivables Due From Related Parties

TradeAndOtherCurrentReceivablesDueFromRelatedParties

2808

usd

CY2021Q4

cik0001855743

Loans To Ekidos Minerals Llp Notes

LoansToEkidosMineralsLLPNotes

3178500

usd

CY2022Q4

ifrs-full

Current Assets

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597543

usd

CY2021Q4

ifrs-full

Current Assets

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7035558

usd

CY2022Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

158300

usd

CY2021Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

105166

usd

CY2022Q4

cik0001855743

Mineral Properties Notes36 And9

MineralPropertiesNotes36And9

5035259

usd

CY2021Q4

cik0001855743

Mineral Properties Notes36 And9

MineralPropertiesNotes36And9

651603

usd

CY2022Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

266268

usd

CY2022Q4

cik0001855743

Non Current Prepaid Expenses And Deposits

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593481

usd

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ifrs-full

Assets

6650851

usd

CY2021Q4

ifrs-full

Assets

7792327

usd

CY2022Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

484787

usd

CY2021Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

541624

usd

CY2022Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

70654

usd

CY2022Q4

ifrs-full

Trade And Other Current Payables To Related Parties

TradeAndOtherCurrentPayablesToRelatedParties

23196

usd

CY2022Q4

ifrs-full

Current Liabilities

CurrentLiabilities

578637

usd

CY2021Q4

ifrs-full

Current Liabilities

CurrentLiabilities

541624

usd

CY2022Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

202887

usd

CY2022Q4

ifrs-full

Liabilities

781524

usd

CY2021Q4

ifrs-full

Liabilities

541624

usd

CY2022Q4

ifrs-full

Issued Capital

IssuedCapital

12510260

usd

CY2021Q4

ifrs-full

Issued Capital

IssuedCapital

8439234

usd

CY2022Q4

ifrs-full

Capital Reserve

CapitalReserve

1416205

usd

CY2021Q4

ifrs-full

Capital Reserve

CapitalReserve

923051

usd

CY2022Q4

ifrs-full

Retained Earnings

RetainedEarnings

-8057138

usd

CY2021Q4

ifrs-full

Retained Earnings

RetainedEarnings

-2111582

usd

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ifrs-full

Equity

5869327

usd

CY2021Q4

ifrs-full

Equity

7250703

usd

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ifrs-full

Equity And Liabilities

EquityAndLiabilities

6650851

usd

CY2021Q4

ifrs-full

Equity And Liabilities

EquityAndLiabilities

7792327

usd

CY2022

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

3603980

usd

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

623487

usd

CY2022

cik0001855743

Personnel Notes

PersonnelNotes

1167335

usd

cik0001855743

Personnel Notes

PersonnelNotes

674718

usd

CY2022

us-gaap

Noninterest Expense Directors Fees

NoninterestExpenseDirectorsFees

308196

usd

us-gaap

Noninterest Expense Directors Fees

NoninterestExpenseDirectorsFees

308009

usd

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ifrs-full

Cost Of Sales

CostOfSales

260200

usd

ifrs-full

Cost Of Sales

CostOfSales

492908

usd

CY2022

ifrs-full

Sales And Marketing Expense

SalesAndMarketingExpense

176610

usd

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Sales And Marketing Expense

SalesAndMarketingExpense

19075

usd

CY2022

ifrs-full

Selling General And Administrative Expense

SellingGeneralAndAdministrativeExpense

125266

usd

ifrs-full

Selling General And Administrative Expense

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40559

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CY2022

ifrs-full

Depreciation And Amortisation Expense

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54872

usd

CY2022

ifrs-full

Profit Loss From Continuing Operations

ProfitLossFromContinuingOperations

-5696459

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ifrs-full

Profit Loss From Continuing Operations

ProfitLossFromContinuingOperations

-2158756

usd

CY2022

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-249575

usd

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

47163

usd

CY2022

ifrs-full

Other Income

OtherIncome

279

usd

CY2022

ifrs-full

Finance Income

FinanceIncome

199

usd

ifrs-full

Finance Income

FinanceIncome

11

usd

CY2022

ifrs-full

Other Gains Losses

OtherGainsLosses

-249097

usd

ifrs-full

Other Gains Losses

OtherGainsLosses

47174

usd

CY2022

ifrs-full

Profit Loss

ProfitLoss

-5945556

usd

ifrs-full

Profit Loss

ProfitLoss

-2111582

usd

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.12

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.06

CY2022

ifrs-full

Weighted Average Shares

WeightedAverageShares

51578170

shares

ifrs-full

Weighted Average Shares

WeightedAverageShares

34452651

shares

CY2021Q4

ifrs-full

Equity

7250703

usd

CY2022

cik0001855743

Private Placement Net Of Share Issue Costs

PrivatePlacementNetOfShareIssueCosts

4034391

usd

CY2022

ifrs-full

Issue Of Equity

IssueOfEquity

36635

usd

CY2022

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

493154

usd

CY2022

ifrs-full

Profit Loss

ProfitLoss

-5945556

usd

CY2022Q4

ifrs-full

Equity

5869327

usd

CY2021Q1

ifrs-full

Equity

1

usd

cik0001855743

Shares Issued Pursuant To Asset Purchase Agreement

SharesIssuedPursuantToAssetPurchaseAgreement

1367668

usd

cik0001855743

Private Placement Net Of Share Issue Costs

PrivatePlacementNetOfShareIssueCosts

7032152

usd

cik0001855743

Shares Issued To Finder

SharesIssuedToFinder

323913

usd

cik0001855743

Warrants Issued Pursuant To The Separation And Distribution Agreement

WarrantsIssuedPursuantToTheSeparationAndDistributionAgreement

284.5

usd

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

638551

usd

ifrs-full

Profit Loss

ProfitLoss

-2111582

usd

CY2021Q4

ifrs-full

Equity

7250703

usd

CY2022

us-gaap

Profit Loss

ProfitLoss

5945556

usd

us-gaap

Profit Loss

ProfitLoss

2111582

usd

CY2022

ifrs-full

Adjustments For Depreciation And Amortisation Expense

AdjustmentsForDepreciationAndAmortisationExpense

88402

usd

ifrs-full

Adjustments For Depreciation And Amortisation Expense

AdjustmentsForDepreciationAndAmortisationExpense

21667

usd

CY2022

ifrs-full

Adjustments For Unrealised Foreign Exchange Losses Gains

AdjustmentsForUnrealisedForeignExchangeLossesGains

55293

usd

ifrs-full

Adjustments For Unrealised Foreign Exchange Losses Gains

AdjustmentsForUnrealisedForeignExchangeLossesGains

-46574

usd

CY2022

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

493154

usd

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

638551

usd

CY2022

ifrs-full

Adjustments For Interest Expense

AdjustmentsForInterestExpense

17270

usd

CY2022

ifrs-full

Adjustments For Fair Value Gains Losses

AdjustmentsForFairValueGainsLosses

-5291437

usd

ifrs-full

Adjustments For Fair Value Gains Losses

AdjustmentsForFairValueGainsLosses

-1497938

usd

CY2022

ifrs-full

Adjustments For Decrease Increase In Trade And Other Receivables

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

346176

usd

ifrs-full

Adjustments For Decrease Increase In Trade And Other Receivables

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

-15929

usd

CY2022

ifrs-full

Adjustments For Decrease Increase In Prepaid Expenses

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

-143765

usd

ifrs-full

Adjustments For Decrease Increase In Prepaid Expenses

AdjustmentsForDecreaseIncreaseInPrepaidExpenses

-32030

usd

CY2022

cik0001855743

Due From Related Party

DueFromRelatedParty

-2808

usd

cik0001855743

Due From Related Party

DueFromRelatedParty

2808

usd

CY2022

cik0001855743

Adjustments For Other Noncurrent Assets

AdjustmentsForOtherNoncurrentAssets

-33481

usd

CY2022

ifrs-full

Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

23196

usd

CY2022

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

-92480

usd

ifrs-full

Adjustments For Increase Decrease In Trade Account Payable

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

487900

usd

CY2022

ifrs-full

Adjustments For Reconcile Profit Loss

AdjustmentsForReconcileProfitLoss

102454

usd

ifrs-full

Adjustments For Reconcile Profit Loss

AdjustmentsForReconcileProfitLoss

437133

usd

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-5188983

usd

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-1060805

usd

CY2022

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

4071026

usd

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

7085877

usd

CY2022

ifrs-full

Payments For Share Issue Costs

PaymentsForShareIssueCosts

53725

usd

CY2022

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

63250

usd

CY2022

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

3954051

usd

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

7085877

usd

CY2022

ifrs-full

Proceeds From Sales Of Investments Accounted For Using Equity Method

ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod

33050

usd

CY2022

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

43785

usd

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

71854

usd

CY2022

ifrs-full

Cash Advances And Loans Made To Related Parties

CashAdvancesAndLoansMadeToRelatedParties

2136500

usd

ifrs-full

Cash Advances And Loans Made To Related Parties

CashAdvancesAndLoansMadeToRelatedParties

2193500

usd

CY2022

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-2147235

usd

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-2265355

usd

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

46574

usd

CY2022

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-3382167

usd

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

3806291

usd

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

3806291

usd

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

424124

usd

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

3806291

usd

CY2022

ifrs-full

Disclosure Of Going Concern Explanatory

DisclosureOfGoingConcernExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">1.</td><td style="text-align: justify">NATURE OF OPERATIONS AND GOING CONCERN</td></tr></table> Arras Minerals Corp. (the “Company”) was incorporated on February 5, 2021 under the Business Corporations Act (British Columbia) as part of an asset purchase agreement to reorganize Silver Bull Resources, Inc. (“Silver Bull”) as described in Note 5. The Company’s head office is located at 1605-777 Dunsmuir Street, Vancouver, British Columbia, Canada, V7Y 1K4.The Company is engaged in the acquisition, exploration, and development of mineral property interests. On February 3, 2022, the Company purchased 100% of the issued and outstanding shares of Ekidos Minerals LLP (“Ekidos”) and Ekidos became a wholly-owned subsidiary of the Company. Total consideration was $1,000 and $5,315,000 loan receivable as described in Notes 4 and 8. Ekidos is in the business of the exploration and evaluation of mineral properties.The Company’s assets consist primarily of the option to acquire a 100% interest in the Beskauga property (“Beskauga”) in Kazakhstan, and conducts its operations through Ekidos, who holds exploration licenses for properties located in northeastern Kazakhstan.The Company has not yet determined whether the properties contain mineral reserves where extraction is both technically feasible and commercially viable. The business of mining and the exploration for minerals involves a high degree of risk and there can be no assurance that such activities will result in profitable mining operations.These consolidated financial statements are prepared on a going concern basis, which contemplate that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. The Company has incurred operating losses since inception and has no current sources of revenue or cash inflows from operations. The Company relies on share issuances in order to fund its exploration and other business objectives. During the year ended October 31, 2022, the Company has raised $5.3 million Canadian dollars (“$CDN”) ($4.1 million United States dollars (“$USD”)) through the issuance of common shares. The Company had cash and cash equivalents of $0.4 million and $3.8 million as of October 31, 2022 and 2021, respectively, During November and December 2022, the Company raised $CDN 7.1 million ($5.3 million) through the issuance of common shares.The Company’s ability to continue as a going concern and fulfill its commitments under the Beskauga option agreement and exploration licenses is dependent upon successful execution of its business plan, raising additional capital, or evaluating strategic alternatives. The Company expects to continue to raise the necessary funds primarily through the issuance of common shares. There can be no guarantees that future equity financing will be available, in which case the Company may need to reduce its exploration activities. There can be no assurance that management’s plan will be successful. If the going concern assumption was not appropriate for these consolidated financial statements, then adjustments would be necessary to the carrying values of assets and liabilities, the reported expenses and the balance sheet classifications used. Such adjustments could be material.On March 11, 2020, the novel coronavirus outbreak (“COVID-19”) was declared a pandemic by the World Health Organization. Other than travel restrictions to the Company’s exploration projects, the Company has not been significantly impacted by COVID-19. The situation is dynamic and the ultimate duration and magnitude of the impact on the economy and the Company’s business are not known at this time. These impacts could include an impact on the Company’s ability to obtain equity financing to fund additional exploration activities as well as the Company’s ability to explore and conduct business.

CY2022Q1

cik0001855743

Purchased Of Issued Percentage

PurchasedOfIssuedPercentage

1

pure

CY2022Q1

cik0001855743

Puchased Of Outstanding

PuchasedOfOutstanding

1

pure

CY2022Q1

ifrs-full

Acquisitiondate Fair Value Of Total Consideration Transferred

AcquisitiondateFairValueOfTotalConsiderationTransferred

1000

usd

CY2022Q1

ifrs-full

Loans And Receivables

LoansAndReceivables

5315000

usd

CY2022

cik0001855743

Interest Beskauga Property Percentage

InterestBeskaugaPropertyPercentage

1

pure

CY2022

cik0001855743

Issuance Of Common Stock Value

IssuanceOfCommonStockValue

5300000

cad

CY2022

cik0001855743

Issuance Of Common Stock Value

IssuanceOfCommonStockValue

4100000

usd

CY2022Q4

us-gaap

Cash

400000

usd

CY2021Q4

us-gaap

Cash

3800000

usd

CY2022Q4

cik0001855743

Issuance Of Common Stock Value

IssuanceOfCommonStockValue

7100000

cad

CY2022Q4

cik0001855743

Issuance Of Common Stock Value

IssuanceOfCommonStockValue

5300000

cad

CY2022Q4

cik0001855743

Prepaid Expenses And Deposits

PrepaidExpensesAndDeposits

580614

usd

CY2022Q4

ifrs-full

Property Plant And Equipment Fair Value Used As Deemed Cost

PropertyPlantAndEquipmentFairValueUsedAsDeemedCost

42184

usd

CY2022Q4

ifrs-full

Assets Arising From Exploration For And Evaluation Of Mineral Resources

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

4383656

usd

CY2022Q4

us-gaap

Accounts Payable And Other Accrued Liabilities

AccountsPayableAndOtherAccruedLiabilities

-95798

usd

CY2022

ifrs-full

Disclosure Of Basis Of Preparation Of Financial Statements Explanatory

DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">2.</td><td style="text-align: justify">BASIS OF PRESENTATION</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">a)</td><td style="text-align: justify">Statement of compliance</td></tr></table> These consolidated financial statements were prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”) appliable to the preparation of financial statements. These consolidated financial statements are presented in $USD, which is the Company’s and its subsidiary’s functional currency. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">b)</td><td style="text-align: justify">Basis of measurement </td></tr></table> These consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments which are measured at fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. Certain prior period amounts have been reclassified to conform to the presentation in the current period. Such reclassifications were not considered significant. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">c)</td><td style="text-align: justify">Approval of the consolidated financial statements</td></tr></table> These consolidated financial statements were authorized for issue by the Board of Directors on February 24, 2023.

CY2022

ifrs-full

Disclosure Of Summary Of Significant Accounting Policies Explanatory

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">3.</td><td>SIGNIFICANT ACCOUNTING POLICIES</td></tr></table> The accounting policies set out below have been applied in these consolidated financial statements. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">a)</td><td>Foreign currency translation</td></tr></table> Consolidated statement of financial position: monetary assets and liabilities are translated into USD using period end exchange rates. Non-monetary assets and liabilities are translated into USD using historical exchange rates. Consolidated statement of comprehensive loss: income, expenses, and other comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions). Consolidated statement of changes in shareholders’ equity: all resulting exchange differences are recognized as a separate component of equity and in other comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">b)</td><td>Financial instruments</td></tr></table> Recognition and measurement of financial assetsThe Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument. Classification of financial assetsThe Company classifies financial assets at initial recognition as financial assets: measured at amortized cost, measured at fair value through other comprehensive income or measured at fair value through profit or loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">i.</td><td style="text-align: justify">Financial assets measured at amortized cost</td></tr></table>A financial asset that meets both of the following conditions is classified as a financial asset measured at amortized cost: ● The Company’s business model for such financial assets is to hold the assets in order to collect contractual cash flows.● The contractual terms of the financial asset gives rise on specified dates to cash flows that are solely payments of principal and interest on the amount outstanding. A financial asset measured at amortized cost is initially recognized at fair value plus transaction costs directly attributable to the asset. After initial recognition, the carrying amount of the financial asset measured at amortized cost is determined using the effective interest method, net of impairment loss, if necessary. The Company classifies its loans to Ekidos and due from related party as amortized cost. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">ii.</td><td style="text-align: justify">Financial assets measured at fair value through other comprehensive income (“FVTOCI”)</td></tr></table>A financial asset measured at fair value through other comprehensive income is recognized initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, the asset is measured at fair value with changes in fair value included as “financial asset at fair value through other comprehensive income” in other comprehensive income. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">iii.</td><td style="text-align: justify">Financial assets measured at fair value through profit or loss (“FVTPL”)</td></tr></table>A financial asset measured at fair value through profit or loss is recognized initially at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial asset is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies its cash and cash equivalents as fair value through profit or loss. Derecognition of financial assetsThe Company derecognizes a financial asset if the contractual rights to the cash flows from the asset expire, or the Company transfers substantially all the risks and rewards of ownership of the financial asset. Any interests in transferred financial assets that are created or retained by the Company are recognized as a separate asset or liability. Gains and losses on derecognition are generally recognized in the statement of comprehensive loss. However, gains and losses on derecognition of financial assets classified as FVTOCI remain within accumulated other comprehensive income (loss). Recognition and measurement of financial liabilitiesThe Company recognizes financial liabilities when it becomes a party to the contractual provisions of the instruments. Classification of Financial LiabilitiesThe Company classifies financial liabilities at initial recognition as financial liabilities: measured at amortized cost or measured at fair value through profit or loss. i. Financial liabilities measured at amortized costA financial liability at amortized cost is initially measured at fair value less transaction cost directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies its accounts payable and accrued liabilities, lease liability and due to related party as amortized cost. ii. Financial liabilities measured at fair value through profit or loss A financial liability measured at fair value through profit or loss is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. Derecognition of financial liabilitiesThe Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Offsetting financial assets and liabilitiesFinancial assets and liabilities are offset and the net amount is presented in the consolidated statement of financial position only when the Company has a legally enforceable right to set off the recognized amounts and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">c)</td><td style="text-align: justify; padding-right: 15.9pt">Fair value hierarchy</td></tr></table> Fair value measurements of financial instruments are required to be classified using a fair value hierarchy that reflects the significant of inputs used in making the measurements. The levels of the fair value hierarchy are defined as follows: Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.Level 3 – Inputs for assets or liabilities that are not based on observable market data. Company’s financial instruments classified as Level 1 in the fair value hierarchy are cash and cash equivalents, other receivable, prepaid expenses and deposits, loans to Ekidos, accounts payable and accrued liabilities, and due from / due to related party. The lease liability is classified as Level 3 financial instruments. The carrying values approximate the fair values due to the short-term maturity of these instruments. There were no transfers between fair value levels during the year ended October 31, 2022. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">d)</td><td>Mineral properties </td></tr></table> Costs directly related to the acquisition of mineral properties are capitalized. Option payments are considered acquisition costs if the Company has the intention of exercising the underlying option. Exploration, evaluation and property maintenance costs incurred on sites without an existing mine and on areas outside the boundary of a known mineral deposit which contains proven and probable reserves are expensed as incurred up to the date of establishing that property costs are economically recoverable and that the project is technically feasible. Mineral properties are not subject to depletion or amortization, but rather are tested for impairment when circumstances indicate that the carrying value may not be recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after receipt of project development approval from the Board of Directors. The approval from the Board of Directors will be dependent upon the Company obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production method over the estimated life of the proven and probable reserves. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">e)</td><td>Office and equipment</td></tr></table> Items of office and equipment are recorded at cost less accumulated depreciation. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of office and equipment have different useful lives, then they are accounted for as separate items (major components) of office and equipment. No depreciation is recorded until the asset is substantially complete and ready for use. Capital assets are depreciated over their estimated useful lives as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 51%; text-align: justify">Mining equipment</td> <td style="width: 49%; text-align: justify">Straight-line over five years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Computer equipment and software</td> <td style="text-align: justify">Straight-line over one year</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Vehicles</td> <td style="text-align: justify">Straight-line over five to ten years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Office equipment </td> <td style="text-align: justify">Straight-line over three years</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">f)</td><td>Impairment of non-financial assets</td></tr></table> The Company reviews the carrying amounts of its non-financial assets, including mineral properties and office and equipment every reporting period. If there is any indication that the assets or Cash-Generating Units (the “CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflow from other assets or group of assets. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in net income. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">g)</td><td>Restoration provisions</td></tr></table> The Company recognizes liabilities for legal, contractual and constructive obligations for decommissioning and restoration when those obligations result from the acquisition, construction, development or normal operation of the asset. Provisions are measured at the present value of the expected expenditures required to settle the obligation using a discount rate reflecting the time value of money and risks specific to the liability. Upon initial recognition of the liability, the corresponding decommissioning and restoration cost is capitalized to the carrying amount of the related asset and amortized as an expense over the useful life of the related asset. Following the initial recognition of the restoration provision, the carrying amount of the liability is increased for the passage of time and adjusted for changes to the current market-based discounted rate and the amount or timing of cash flows needed to settle the obligation. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">h)</td><td>Other provisions</td></tr></table> Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">i)</td><td>Income taxes</td></tr></table> Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used are those that are enacted or substantively enacted by the reporting date. Deferred income tax is provided for based on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax liabilities are generally recognized for all taxable temporary differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of assets and liabilities in a transaction that is not a business combination and affects neither the taxable profit nor the accounting profit. The change in the net deferred income tax asset or liability is included in net income (loss) except for deferred income tax relating to equity items, which are recognized directly in equity. Deferred income tax assets and liabilities are measured using the substantively enacted statutory income tax rates which are expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The carrying amount of deferred tax assets is reviewed at each financial position reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred income tax assets and liabilities are offset only if a legally enforceable right exists to offset current tax assets against liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. The determination of current and deferred taxes requires interpretation of tax legislation, estimates of expected timing of reversal of deferred tax assets and liabilities, and estimates of future earnings. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">j)</td><td>Share-based payment</td></tr></table> The Company’s stock option plan (Note 12) allows the Company’s employees, directors, officers and service providers to acquire shares of the Company. The fair value of options granted is recognized as share-based payment expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based payment expense is recognized over the tranche’s vesting period by a charge to profit or loss. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of stock options that are expected to vest. In situations where equity instruments are issued to service providers and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">k)</td><td>Share capital</td></tr></table> Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial asset or financial liability. The Company’s common shares and warrants are classified as equity instruments. Share issuance costs are recorded against share proceeds. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">l)</td><td>Loss per share</td></tr></table> Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">m)</td><td>Non-monetary transactions</td></tr></table> Shares issued for consideration other than cash are valued at the fair value of assets received or services rendered. If the fair value of assets received or services rendered cannot be reliably measured, shares issued for consideration will be valued at the quoted market price at the date of issuance. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">n)</td><td>Economic recoverability of future economic benefits of exploration and evaluation assets</td></tr></table> The Company capitalizes the acquisition costs of mineral properties. Exploration and evaluation expenditures are expensed as incurred. When a project is deemed to no longer have commercially viable prospects for the Company, mineral property assets in respect of that project are deemed to be impaired. As a result, those mineral property assets, in excess of estimated recoveries, are written off to net income (loss). The Company assesses mineral properties for indicators of impairment at each reporting date. Management uses several criteria in its assessments of indicators of impairment and probability of future economic benefit including geological data, scoping studies, accessible facilities, and existing and future permits. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">o)</td><td>Principle of consolidation</td></tr></table> Subsidiaries are entities controlled by the Company and are included in the consolidated financial statements from the date that control commences until the date that control ceases. The accounting policies of subsidiaries are changed where necessary to align with the policies adopted by the Company. All intercompany balances are eliminated on consolidation. The consolidated financial statements include accounts of the Company and its wholly owned subsidiary, Ekidos, from the date of acquisition on February 3, 2022. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">p)</td><td>Leases</td></tr></table> As per IFRS 16 Leases (“IFRS 16”), at inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Company, as lessee, is required to recognize a right-of-use asset (“ROU asset”), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments. The Company may elect to not apply IFRS 16 to leases with a term of less than 12 months, or to low value assets, which is made on an asset by asset basis. The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying as set. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of the lease payments that are paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment. Lease payments included in the measurement of the lease liability are comprised of: • fixed payments, including in-substance fixed payments;• variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;• amounts expected to be payable under a residual value guarantee;• the exercise price under a purchase option that the Company is reasonably certain to exercise;• lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and• penalties for early termination of a lease unless the Company is reasonably certain not to terminate early. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred. The ROU assets are presented within “Right-of-use assets” and the lease liabilities are presented in “Lease liability” on the consolidated statement of financial position. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">q)</td><td>Cash and cash equivalents</td></tr></table> Cash and cash equivalents consist of cash on hand, bank deposits and highly liquid investments with an original maturity of three months or less. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">r)</td><td>New standards not yet adopted</td></tr></table> There are no new standards or interpretations, not yet adopted, that are expected to have a significant impact on the Company’s consolidated financial statements. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">s)</td><td>Critical accounting estimates, judgments and assumptions</td></tr></table> The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">i)</td><td>Determination of functional currency</td></tr></table> The determination of the Company’s and its subsidiary’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of the Company. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of the Company. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">ii)</td><td>Going concern</td></tr></table> The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period. The Company is aware that material uncertainties exist related to events or conditions that cast substantial doubt upon the Company’s ability to continue as a going concern. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">iii)</td><td>Asset acquisition versus business combination</td></tr></table> Management had to apply judgment with respect to whether the acquisition through the asset purchase agreement (as discussed in Notes 4 and 5) was an asset acquisition or business combination. The assessment required management to assess the inputs, processes and outputs of the company acquired at the time of the acquisition. Pursuant to the assessment, the asset purchase agreement with Silver Bull and acquisition of Ekidos were considered to be asset acquisitions. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">iv)</td><td>Valuation of mineral properties</td></tr></table> The Company carries the acquisition costs of its mineral properties at cost less any provision for impairment. The Company undertakes periodic reviews of the carrying values of mineral properties and whenever events or changes in circumstances indicate that their carrying values may exceed their fair value. In undertaking these reviews, management of the Company is required to make significant estimates. These estimates are subject to various risks and uncertainties, which may ultimately have an effect on the expected recoverability of the carrying values of the mineral properties and related expenditures. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">v)</td><td>Fair value of net assets acquired</td></tr></table> The Company makes estimates in determining the fair value of the assets acquired as part of an acquisition. Management exercises judgment in estimating the probability and timing of when cash flows are expected to be achieved, which is used as the basis for estimating fair value. Future performance results that differ from management’s estimates could result in changes to liabilities recorded, which are recorded as they arise through profit or loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">vi)</td><td>Indicators of impairment</td></tr></table> Judgement is required in assessing whether certain factors would be considered an indicator of impairment. The Company considers both external and internal sources of information in assessing whether there are any indications that the Company’s assets are impaired, or reversal of impairment is needed. Factors considered include current and forecast economic conditions, internal projections and the Company’s market capitalization relative to its net asset carrying amount. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">vii)</td><td>Share-based payments</td></tr></table> The computation amount of share-based compensation is not based on historical cost but is derived based on subjective assumptions input into appropriate option pricing model to determine fair value at granting and the reporting dates. The model requires management to make forecasts as to future events, including estimates of: expected price volatility, the average future hold period of options and units, and the appropriate risk-free rate of interest. Changes in these input assumptions can significantly affect the fair value estimate. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">viii)</td><td>Right-of-use assets and lease liabilities</td></tr></table> The right of use assets and lease liabilities are measured by discounting the future lease payments at incremental borrowing rate. The incremental borrowing rate is an estimated rate the Company would have to obtain an asset of a similar value to the right-of-use assets in a similar economic environment.

CY2022

ifrs-full

Description Of Accounting Policy For Foreign Currency Translation Explanatory

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">a)</td><td>Foreign currency translation</td></tr></table> Consolidated statement of financial position: monetary assets and liabilities are translated into USD using period end exchange rates. Non-monetary assets and liabilities are translated into USD using historical exchange rates. Consolidated statement of comprehensive loss: income, expenses, and other comprehensive income are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the rate on the dates of the transactions). Consolidated statement of changes in shareholders’ equity: all resulting exchange differences are recognized as a separate component of equity and in other comprehensive loss.

CY2022

ifrs-full

Description Of Accounting Policy For Financial Instruments Explanatory

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">b)</td><td>Financial instruments</td></tr></table> Recognition and measurement of financial assetsThe Company recognizes a financial asset when it becomes a party to the contractual provisions of the instrument. Classification of financial assetsThe Company classifies financial assets at initial recognition as financial assets: measured at amortized cost, measured at fair value through other comprehensive income or measured at fair value through profit or loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">i.</td><td style="text-align: justify">Financial assets measured at amortized cost</td></tr></table>A financial asset that meets both of the following conditions is classified as a financial asset measured at amortized cost: ● The Company’s business model for such financial assets is to hold the assets in order to collect contractual cash flows.● The contractual terms of the financial asset gives rise on specified dates to cash flows that are solely payments of principal and interest on the amount outstanding. A financial asset measured at amortized cost is initially recognized at fair value plus transaction costs directly attributable to the asset. After initial recognition, the carrying amount of the financial asset measured at amortized cost is determined using the effective interest method, net of impairment loss, if necessary. The Company classifies its loans to Ekidos and due from related party as amortized cost. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">ii.</td><td style="text-align: justify">Financial assets measured at fair value through other comprehensive income (“FVTOCI”)</td></tr></table>A financial asset measured at fair value through other comprehensive income is recognized initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, the asset is measured at fair value with changes in fair value included as “financial asset at fair value through other comprehensive income” in other comprehensive income. <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">iii.</td><td style="text-align: justify">Financial assets measured at fair value through profit or loss (“FVTPL”)</td></tr></table>A financial asset measured at fair value through profit or loss is recognized initially at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial asset is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. The Company classifies its cash and cash equivalents as fair value through profit or loss. Derecognition of financial assetsThe Company derecognizes a financial asset if the contractual rights to the cash flows from the asset expire, or the Company transfers substantially all the risks and rewards of ownership of the financial asset. Any interests in transferred financial assets that are created or retained by the Company are recognized as a separate asset or liability. Gains and losses on derecognition are generally recognized in the statement of comprehensive loss. However, gains and losses on derecognition of financial assets classified as FVTOCI remain within accumulated other comprehensive income (loss). Recognition and measurement of financial liabilitiesThe Company recognizes financial liabilities when it becomes a party to the contractual provisions of the instruments. Classification of Financial LiabilitiesThe Company classifies financial liabilities at initial recognition as financial liabilities: measured at amortized cost or measured at fair value through profit or loss. i. Financial liabilities measured at amortized costA financial liability at amortized cost is initially measured at fair value less transaction cost directly attributable to the issuance of the financial liability. Subsequently, the financial liability is measured at amortized cost based on the effective interest rate method. The Company classifies its accounts payable and accrued liabilities, lease liability and due to related party as amortized cost. ii. Financial liabilities measured at fair value through profit or loss A financial liability measured at fair value through profit or loss is initially measured at fair value with any associated transaction costs being recognized in profit or loss when incurred. Subsequently, the financial liability is re-measured at fair value, and a gain or loss is recognized in profit or loss in the reporting period in which it arises. Derecognition of financial liabilitiesThe Company derecognizes a financial liability when the financial liability is discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Offsetting financial assets and liabilitiesFinancial assets and liabilities are offset and the net amount is presented in the consolidated statement of financial position only when the Company has a legally enforceable right to set off the recognized amounts and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above.

CY2022

ifrs-full

Description Of Accounting Policy For Fair Value Measurement Explanatory

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 21.3pt">c)</td><td style="text-align: justify; padding-right: 15.9pt">Fair value hierarchy</td></tr></table> Fair value measurements of financial instruments are required to be classified using a fair value hierarchy that reflects the significant of inputs used in making the measurements. The levels of the fair value hierarchy are defined as follows: Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities.Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.Level 3 – Inputs for assets or liabilities that are not based on observable market data. Company’s financial instruments classified as Level 1 in the fair value hierarchy are cash and cash equivalents, other receivable, prepaid expenses and deposits, loans to Ekidos, accounts payable and accrued liabilities, and due from / due to related party. The lease liability is classified as Level 3 financial instruments. The carrying values approximate the fair values due to the short-term maturity of these instruments. There were no transfers between fair value levels during the year ended October 31, 2022.

CY2022

cik0001855743

Description Of Accounting Policy For Mineral Propertiestext Block

DescriptionOfAccountingPolicyForMineralPropertiestextBlock

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">d)</td><td>Mineral properties </td></tr></table> Costs directly related to the acquisition of mineral properties are capitalized. Option payments are considered acquisition costs if the Company has the intention of exercising the underlying option. Exploration, evaluation and property maintenance costs incurred on sites without an existing mine and on areas outside the boundary of a known mineral deposit which contains proven and probable reserves are expensed as incurred up to the date of establishing that property costs are economically recoverable and that the project is technically feasible. Mineral properties are not subject to depletion or amortization, but rather are tested for impairment when circumstances indicate that the carrying value may not be recoverable. Development expenditures are those incurred subsequent to the establishment of economic recoverability and after receipt of project development approval from the Board of Directors. The approval from the Board of Directors will be dependent upon the Company obtaining sufficient financial resources, permits, and licenses to develop the mineral property. Development costs are capitalized and included in the carrying amount of the related property. Mineral property and mine development costs capitalized are amortized using the units-of-production method over the estimated life of the proven and probable reserves.

CY2022

ifrs-full

Description Of Accounting Policy For Property Plant And Equipment Explanatory

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">e)</td><td>Office and equipment</td></tr></table> Items of office and equipment are recorded at cost less accumulated depreciation. Cost includes all expenditures incurred to bring assets to the location and condition necessary for them to be operated in the manner intended by management, including estimated decommissioning and restoration costs and, where applicable, borrowing costs. If significant parts of an item of office and equipment have different useful lives, then they are accounted for as separate items (major components) of office and equipment. No depreciation is recorded until the asset is substantially complete and ready for use. Capital assets are depreciated over their estimated useful lives as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 51%; text-align: justify">Mining equipment</td> <td style="width: 49%; text-align: justify">Straight-line over five years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Computer equipment and software</td> <td style="text-align: justify">Straight-line over one year</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Vehicles</td> <td style="text-align: justify">Straight-line over five to ten years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Office equipment </td> <td style="text-align: justify">Straight-line over three years</td></tr> </table>

CY2022Q4

ifrs-full

Trade And Other Payables To Related Parties

TradeAndOtherPayablesToRelatedParties

5315000

usd

CY2022Q4

cik0001855743

Total Net Assets Acquired

TotalNetAssetsAcquired

1000

usd

CY2022

ifrs-full

Description Of Accounting Policy For Impairment Of Assets Explanatory

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">f)</td><td>Impairment of non-financial assets</td></tr></table> The Company reviews the carrying amounts of its non-financial assets, including mineral properties and office and equipment every reporting period. If there is any indication that the assets or Cash-Generating Units (the “CGU”) may not be fully recoverable, the recoverable amount of the asset or CGU is estimated in order to determine the extent of the impairment loss, if any. CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflow from other assets or group of assets. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows to be derived from continuing use of the asset or CGU are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the cost of disposal. When a binding sale agreement is not available, fair value less costs to sell is estimated using a discounted cash flow approach with inputs and assumptions consistent with those at market. If the recoverable amount of an asset or CGU is estimated to be less than its carrying amount, the carrying amount of the asset or CGU is reduced to its recoverable amount. An impairment loss is recognized immediately in net income. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, such that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized.

CY2022

ifrs-full

Description Of Accounting Policy For Provisions Explanatory

DescriptionOfAccountingPolicyForProvisionsExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">g)</td><td>Restoration provisions</td></tr></table> The Company recognizes liabilities for legal, contractual and constructive obligations for decommissioning and restoration when those obligations result from the acquisition, construction, development or normal operation of the asset. Provisions are measured at the present value of the expected expenditures required to settle the obligation using a discount rate reflecting the time value of money and risks specific to the liability. Upon initial recognition of the liability, the corresponding decommissioning and restoration cost is capitalized to the carrying amount of the related asset and amortized as an expense over the useful life of the related asset. Following the initial recognition of the restoration provision, the carrying amount of the liability is increased for the passage of time and adjusted for changes to the current market-based discounted rate and the amount or timing of cash flows needed to settle the obligation.

CY2022

cik0001855743

Description Of Accounting Policy For Provisionstext Block

DescriptionOfAccountingPolicyForProvisionstextBlock

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">h)</td><td>Other provisions</td></tr></table> Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation.

CY2022

ifrs-full

Description Of Accounting Policy For Income Tax Explanatory

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">i)</td><td>Income taxes</td></tr></table> Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to taxation authorities. The tax rates and tax laws used are those that are enacted or substantively enacted by the reporting date. Deferred income tax is provided for based on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax liabilities are generally recognized for all taxable temporary differences, and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of assets and liabilities in a transaction that is not a business combination and affects neither the taxable profit nor the accounting profit. The change in the net deferred income tax asset or liability is included in net income (loss) except for deferred income tax relating to equity items, which are recognized directly in equity. Deferred income tax assets and liabilities are measured using the substantively enacted statutory income tax rates which are expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The carrying amount of deferred tax assets is reviewed at each financial position reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred income tax assets and liabilities are offset only if a legally enforceable right exists to offset current tax assets against liabilities and the deferred tax assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. The determination of current and deferred taxes requires interpretation of tax legislation, estimates of expected timing of reversal of deferred tax assets and liabilities, and estimates of future earnings.

CY2022

ifrs-full

Description Of Accounting Policy For Sharebased Payment Transactions Explanatory

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">j)</td><td>Share-based payment</td></tr></table> The Company’s stock option plan (Note 12) allows the Company’s employees, directors, officers and service providers to acquire shares of the Company. The fair value of options granted is recognized as share-based payment expense with a corresponding increase in reserves. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the options were granted. Share-based payment expense is recognized over the tranche’s vesting period by a charge to profit or loss. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of stock options that are expected to vest. In situations where equity instruments are issued to service providers and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.

CY2022

cik0001855743

Description Of Accounting Policy For Share Capitaltext Block

DescriptionOfAccountingPolicyForShareCapitaltextBlock

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">k)</td><td>Share capital</td></tr></table> Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial asset or financial liability. The Company’s common shares and warrants are classified as equity instruments. Share issuance costs are recorded against share proceeds.

CY2022

ifrs-full

Description Of Accounting Policy For Earnings Per Share Explanatory

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">l)</td><td>Loss per share</td></tr></table> Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common shares at the average market price during the reporting periods.

CY2022

cik0001855743

Description Of Accounting Policy For Financial Instrumentstext Block

DescriptionOfAccountingPolicyForFinancialInstrumentstextBlock

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">m)</td><td>Non-monetary transactions</td></tr></table> Shares issued for consideration other than cash are valued at the fair value of assets received or services rendered. If the fair value of assets received or services rendered cannot be reliably measured, shares issued for consideration will be valued at the quoted market price at the date of issuance.

CY2022

cik0001855743

Description Of Accounting Policy For Economic Recoverability Of Future Economic Benefits Of Exploration And Evaluation Assets

DescriptionOfAccountingPolicyForEconomicRecoverabilityOfFutureEconomicBenefitsOfExplorationAndEvaluationAssets

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">n)</td><td>Economic recoverability of future economic benefits of exploration and evaluation assets</td></tr></table> The Company capitalizes the acquisition costs of mineral properties. Exploration and evaluation expenditures are expensed as incurred. When a project is deemed to no longer have commercially viable prospects for the Company, mineral property assets in respect of that project are deemed to be impaired. As a result, those mineral property assets, in excess of estimated recoveries, are written off to net income (loss). The Company assesses mineral properties for indicators of impairment at each reporting date. Management uses several criteria in its assessments of indicators of impairment and probability of future economic benefit including geological data, scoping studies, accessible facilities, and existing and future permits.

CY2021Q1

ifrs-full

Borrowings Interest Rate

BorrowingsInterestRate

0.88

pure

CY2021Q1

cik0001855743

Consideration Payable

ConsiderationPayable

1367668

usd

CY2021Q1

us-gaap

Shares Issued

SharesIssued

36000000

shares

CY2022Q1

ifrs-full

Sales Of Property And Other Assets Related Party Transactions

SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

4383656

usd

CY2022Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

273541

usd

CY2022

cik0001855743

Weighted Average Exercise Price Per Silver Bull Shares

WeightedAverageExercisePricePerSilverBullShares

0.34

CY2022

ifrs-full

Description Of Accounting Policy For Leases Explanatory

DescriptionOfAccountingPolicyForLeasesExplanatory

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">p)</td><td>Leases</td></tr></table> As per IFRS 16 Leases (“IFRS 16”), at inception, the Company assesses whether a contract contains an embedded lease. A contract contains a lease when the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. The Company, as lessee, is required to recognize a right-of-use asset (“ROU asset”), representing its right to use the underlying asset, and a lease liability, representing its obligation to make lease payments. The Company may elect to not apply IFRS 16 to leases with a term of less than 12 months, or to low value assets, which is made on an asset by asset basis. The Company recognizes a ROU asset and a lease liability at the commencement of the lease. The ROU asset is initially measured based on the present value of lease payments, plus initial direct cost, less any incentives received. It is subsequently measured at cost less accumulated amortization, impairment losses and adjusted for certain remeasurements of the lease liability. The ROU asset is amortized from the commencement date over the shorter of the lease term or the useful life of the underlying as set. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of the lease payments that are paid at the commencement date, discounted by the interest rate implicit in the lease, or if that rate cannot be readily determined, the incremental borrowing rate. The incremental borrowing rate is the rate which the operation would have to pay to borrow over a similar term and with similar security, the funds necessary to obtain an asset of similar value to the ROU asset in a similar economic environment. Lease payments included in the measurement of the lease liability are comprised of: • fixed payments, including in-substance fixed payments;• variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;• amounts expected to be payable under a residual value guarantee;• the exercise price under a purchase option that the Company is reasonably certain to exercise;• lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option; and• penalties for early termination of a lease unless the Company is reasonably certain not to terminate early. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or as appropriate, changes in the assessment of whether a purchase or extension option is reasonably certain to be exercised or a termination option is reasonably certain not to be exercised. Variable lease payments that do not depend on an index or a rate not included in the initial measurement of the ROU asset and lease liability are recognized as an expense in profit or loss in the period in which they are incurred. The ROU assets are presented within “Right-of-use assets” and the lease liabilities are presented in “Lease liability” on the consolidated statement of financial position.

CY2022

ifrs-full

Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">q)</td><td>Cash and cash equivalents</td></tr></table> Cash and cash equivalents consist of cash on hand, bank deposits and highly liquid investments with an original maturity of three months or less.

CY2022

cik0001855743

Description Of Accounting Policy New Standards Not Yet Adopted

DescriptionOfAccountingPolicyNewStandardsNotYetAdopted

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">r)</td><td>New standards not yet adopted</td></tr></table> There are no new standards or interpretations, not yet adopted, that are expected to have a significant impact on the Company’s consolidated financial statements.

CY2022

cik0001855743

Description Of Accounting Policy For Critical Accounting Estimates Judgments And Assumptions

DescriptionOfAccountingPolicyForCriticalAccountingEstimatesJudgmentsAndAssumptions

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 14.2pt">s)</td><td>Critical accounting estimates, judgments and assumptions</td></tr></table> The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">i)</td><td>Determination of functional currency</td></tr></table> The determination of the Company’s and its subsidiary’s functional currency is a matter of judgment based on an assessment of the specific facts and circumstances relevant to determining the primary economic environment of the Company. The Company reconsiders the functional currencies used when there is a change in events and conditions considered in determining the primary economic environment of the Company. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">ii)</td><td>Going concern</td></tr></table> The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the end of the reporting period. The Company is aware that material uncertainties exist related to events or conditions that cast substantial doubt upon the Company’s ability to continue as a going concern. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">iii)</td><td>Asset acquisition versus business combination</td></tr></table> Management had to apply judgment with respect to whether the acquisition through the asset purchase agreement (as discussed in Notes 4 and 5) was an asset acquisition or business combination. The assessment required management to assess the inputs, processes and outputs of the company acquired at the time of the acquisition. Pursuant to the assessment, the asset purchase agreement with Silver Bull and acquisition of Ekidos were considered to be asset acquisitions. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">iv)</td><td>Valuation of mineral properties</td></tr></table> The Company carries the acquisition costs of its mineral properties at cost less any provision for impairment. The Company undertakes periodic reviews of the carrying values of mineral properties and whenever events or changes in circumstances indicate that their carrying values may exceed their fair value. In undertaking these reviews, management of the Company is required to make significant estimates. These estimates are subject to various risks and uncertainties, which may ultimately have an effect on the expected recoverability of the carrying values of the mineral properties and related expenditures. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">v)</td><td>Fair value of net assets acquired</td></tr></table> The Company makes estimates in determining the fair value of the assets acquired as part of an acquisition. Management exercises judgment in estimating the probability and timing of when cash flows are expected to be achieved, which is used as the basis for estimating fair value. Future performance results that differ from management’s estimates could result in changes to liabilities recorded, which are recorded as they arise through profit or loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">vi)</td><td>Indicators of impairment</td></tr></table> Judgement is required in assessing whether certain factors would be considered an indicator of impairment. The Company considers both external and internal sources of information in assessing whether there are any indications that the Company’s assets are impaired, or reversal of impairment is needed. Factors considered include current and forecast economic conditions, internal projections and the Company’s market capitalization relative to its net asset carrying amount. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">vii)</td><td>Share-based payments</td></tr></table> The computation amount of share-based compensation is not based on historical cost but is derived based on subjective assumptions input into appropriate option pricing model to determine fair value at granting and the reporting dates. The model requires management to make forecasts as to future events, including estimates of: expected price volatility, the average future hold period of options and units, and the appropriate risk-free rate of interest. Changes in these input assumptions can significantly affect the fair value estimate. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">viii)</td><td>Right-of-use assets and lease liabilities</td></tr></table> The right of use assets and lease liabilities are measured by discounting the future lease payments at incremental borrowing rate. The incremental borrowing rate is an estimated rate the Company would have to obtain an asset of a similar value to the right-of-use assets in a similar economic environment.

CY2022

ifrs-full

Disclosure Of Deferred Acquisition Costs Arising From Insurance Contracts Explanatory

DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">4.</td><td style="text-align: justify">ACQUISITION OF EKIDOS MINERALS LLP</td></tr></table> On February 3, 2022, the Company purchased 100% of the issued and outstanding shares of Ekidos. Total consideration was $1,000 cash and $5,315,000 loan receivable (Note 8). Ekidos is in the business of the exploration and evaluation of mineral properties in Kazakhstan. The acquisition has been accounted for by the Company as a purchase of assets and assumption of liabilities. The acquisition did not qualify as a business combination under IFRS 3 - Business Combinations, as the significant inputs, processes and outputs, that together constitute a business, did not exist in Ekidos at the time of acquisition. The following table summarizes the preliminary purchase price allocation: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="font: bold 10pt Times New Roman, Times, Serif">Purchase price:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 83%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cash</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total consideration</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> Net assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">34,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">371,294</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prepaid expenses and deposits</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">580,614</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Vehicles, Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">42,184</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable and accrued liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(95,798</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Loans payable to Arras</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,315,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total net assets acquired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

CY2022Q1

cik0001855743

Purchased Of Issued Percentage

PurchasedOfIssuedPercentage

1

pure

CY2022Q1

cik0001855743

Puchased Of Outstanding

PuchasedOfOutstanding

1

pure

CY2022Q1

ifrs-full

Acquisitiondate Fair Value Of Total Consideration Transferred

AcquisitiondateFairValueOfTotalConsiderationTransferred

1000

usd

CY2022Q1

ifrs-full

Loans And Receivables

LoansAndReceivables

5315000

usd

CY2022Q4

ifrs-full

Prices Specified In Forward Agreements To Purchase Financial Assets For Cash

PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash

1000

usd

CY2022

ifrs-full

Consideration Paid Received

ConsiderationPaidReceived

1000

usd

CY2022Q4

cik0001855743

Cash1

34050

usd

CY2022Q4

cik0001855743

Others Receivables

OthersReceivables

371294

usd

CY2022Q4

cik0001855743

Net Assets Acquired

NetAssetsAcquired

1367668

usd

CY2021Q3

cik0001855743

Agreement Description

AgreementDescription

pursuant to a Separation and Distribution Agreement, Silver Bull distributed to its shareholders one common share of the Company for each Silver Bull common share held by such shareholders, or 34,547,838 common shares of the Company in total (the “Distribution”). Upon completion of the Distribution, Silver Bull retained 1,452,162 common shares of the Company, representing a 4% interest in the Company on the Distribution date. As of October 31, 2022, Silver Bull no longer owns any common shares of the Company.

CY2022

us-gaap

Class Of Warrant Or Right Reason For Issuing To Nonemployees

ClassOfWarrantOrRightReasonForIssuingToNonemployees

Further, Silver Bull warrant holders will receive, upon exercise of any Silver Bull warrant (the “Silver Bull Warrants”), for the original exercise price, one Silver Bull common share and one common share of the Company. The Company will receive $0.25 of the proceeds from the exercise of each of these Silver Bull Warrants. A total of 1,971,289 Silver Bull Warrants were outstanding at the time of the Distribution which, if all exercised, would require the Company to issue 1,971,289 common shares for proceeds of $492,822 (Note 12).

CY2020Q3

ifrs-full

Proportion Of Ownership Interest In Associate

ProportionOfOwnershipInterestInAssociate

1

pure

CY2021Q1

ifrs-full

Purchase Of Availableforsale Financial Assets

PurchaseOfAvailableforsaleFinancialAssets

1367668

usd

CY2021Q1

ifrs-full

Dilutive Effect Of Convertible Instruments On Number Of Ordinary Shares

DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

36000000

shares

CY2022

ifrs-full

Borrowing Costs Incurred

BorrowingCostsIncurred

6980000

usd

CY2022

cik0001855743

Beskauga Option Agreement Description

BeskaugaOptionAgreementDescription

the Company or its affiliate may exercise the Beskauga Option and acquire (i) the Beskauga Property by paying Copperbelt $15,000,000 in cash, (ii) the Beskauga Main Project only by paying Copperbelt $13,500,000 in cash, or (iii) the Beskauga South Project only by paying Copperbelt $1,500,000 in cash.

CY2022Q4

cik0001855743

Percentage Of Bonus Payments

PercentageOfBonusPayments

0.20

pure

CY2022Q4

cik0001855743

Percentage Of Remaining Bonus Payments

PercentageOfRemainingBonusPayments

0.80

pure

CY2022Q4

cik0001855743

Percentage Of Bonus Payments Payable In Shares

PercentageOfBonusPaymentsPayableInShares

0.50

pure

CY2022

cik0001855743

Disclosure Of Prepaid Expenses And Deposits

DisclosureOfPrepaidExpensesAndDeposits

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">7.</td><td>PREPAID EXPENSES AND DEPOSITS</td></tr></table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid">October 31, 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid">October 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">General insurance - current</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">32,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Exploration license insurance - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,095</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other prepaid expenses – Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,576</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Prepaid deposits – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,481</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exploration license insurance – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">560,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">— </div></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">748,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">32,030</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The terms of the exploration license insurance agreements are equal to the terms of the exploration licenses (six years) plus two years from the effective dates.

CY2022

cik0001855743

Mineral Properties

MineralProperties

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">10.</td><td>MINERAL PROPERTIES </td></tr></table> The Company, through the asset purchase agreement (Note 5), entered into an option agreement dated August 12, 2020 with Copperbelt, to earn up to a 100% interest in the Beskauga project located in Kazakhstan On February 3, 2022, the Company acquired Ekidos, including a $4,383,656 mineral property asset (Note 4) located in Kazakhstan. As such, the carrying value of the mineral properties associated with the Beskauga project included prior years’ drilling program. <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, February 5, 2021 (inception)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">—</div></td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 87%; font: 10pt Times New Roman, Times, Serif; text-align: left">Pursuant to asset purchase agreement (Note 5)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">327,690</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Common shares issued to finder (Note 12)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, October 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">651,603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Acquisition of Ekidos (Note 4)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Balance, October 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,259</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Additionally, the Company holds its interest in the Stepnoe and Ekidos properties through the Stepnoe and Ekidos Joint Venture Agreement (the “Stepnoe and Ekidos JV Agreement”), and the Akkuduk, Norgubek, Maisor, Elemes, Aktasty, Besshoky, Aimanday and South Bosshakol properties through the Maikain Joint Venture Agreement (the “Maikain JV Agreement”).Stepnoe and Ekidos JV AgreementIn connection with the Spin-off and pursuant to the Separation and Distribution Agreement (Note 5), Silver Bull transferred its interest in the Stepnoe and Ekidos JV Agreement to Arras.On September 1, 2020, Silver Bull entered into the Stepnoe and Ekidos JV Agreement in connection with, among other things, mineral license applications (the “Stepnoe and Ekidos Licenses”) for, and further exploration and evaluation of certain properties, including the Stepnoe and Ekidos properties located in Kazakhstan. The exploration licenses for the Stepnoe and Ekidos properties were granted on October 22, 2020.The Company (through Ekidos LLP) and Copperbelt have initial participating interests in the joint venture of 80% and 20%, respectively. Pursuant to the Stepnoe and Ekidos JV Agreement, once the Company spends a minimum of $3,000,000 on either the Stepnoe or Ekidos property, the Company has the option to acquire Copperbelt’s participating interest in such property for $1,500,000. As of October 31, 2022, approximately $512,000 of the required expenditures have been incurred under the Beskauga Option Agreement (Note 6).The Stepnoe and Ekidos JV Agreement shall terminate automatically upon there being one participant in the joint venture, or by written agreement between the parties.Maikain JV AgreementOn May 20, 2021, Ekidos LLP entered into the Maikain JV Agreement with Orogen LLP, a company incorporated under the laws of Kazakhstan, in connection with, among other things, mineral license applications for, and further exploration and evaluation of, certain properties in an area of interest, including the Akkuduk, Norgubek, Maisor, Elemes, Aktasty, Besshoky, Aimanday and South Bosshakol properties located in Kazakhstan. The following exploration licenses have been granted for an initial six-year period, with the possibility of a five-year extension.The Company (through Ekidos LLP) and Orogen LLP have initial participating interests in the Maikain joint venture of 80% and 20%, respectively. Pursuant to the Maikain JV Agreement, once the Company spends a minimum of $3,000,000 on a property in the area of interest, the Company has the option to acquire Orogen LLP’s participating interest in such property for $1,500,000. As of October 31, 2022, approximately $505,000 of the required expenditures have been incurred.The Maikain JV Agreement shall terminate automatically upon the earlier of (i) there being one participant in the joint venture, (ii) by written agreement between the parties, or (iii) May 20, 2024.

CY2020Q3

ifrs-full

Borrowings Adjustment To Interest Rate Basis

BorrowingsAdjustmentToInterestRateBasis

1

pure

CY2022

cik0001855743

Disclosure Of Detailed Information About Prepaid Expenses And Deposits

DisclosureOfDetailedInformationAboutPrepaidExpensesAndDeposits

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid">October 31, 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: right; border-bottom: Black 1pt solid">October 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">General insurance - current</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">28,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">32,030</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Exploration license insurance - current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,095</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other prepaid expenses – Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,576</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Prepaid deposits – non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,481</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">— </div></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Exploration license insurance – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">560,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">— </div></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">748,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">32,030</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

CY2022Q4

cik0001855743

General Insurance Current

GeneralInsuranceCurrent

28900

usd

CY2021Q4

cik0001855743

General Insurance Current

GeneralInsuranceCurrent

32030

usd

CY2022Q4

cik0001855743

Exploration License Insurance Current

ExplorationLicenseInsuranceCurrent

91095

usd

CY2022Q4

cik0001855743

Other Prepaid Expenses Current

OtherPrepaidExpensesCurrent

34576

usd

CY2022Q4

cik0001855743

Prepaid Deposits Noncurrent

PrepaidDepositsNoncurrent

33481

usd

CY2022Q4

cik0001855743

Exploration License Insurance Noncurrent

ExplorationLicenseInsuranceNoncurrent

560000

usd

CY2022Q4

cik0001855743

Total Prepaid Expenses And Deposits

TotalPrepaidExpensesAndDeposits

748052

usd

CY2021Q4

cik0001855743

Total Prepaid Expenses And Deposits

TotalPrepaidExpensesAndDeposits

32030

usd

CY2022

cik0001855743

Exploration Licenses Term Description

ExplorationLicensesTermDescription

The terms of the exploration license insurance agreements are equal to the terms of the exploration licenses (six years) plus two years from the effective dates.

CY2022

cik0001855743

Loans To Ekidos Minerals Llp

LoansToEkidosMineralsLlp

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">8.</td><td>LOANS TO EKIDOS MINERALS LLP</td></tr></table> On March 19, 2021, pursuant to an asset purchase agreement, Silver Bull transferred $985,000 of loan receivable from Ekidos to the Company (Note 5) and the Company loaned additional $2,193,500 to Ekidos during the period ended October 31, 2021. During the period from November 1, 2021 to February 3, 2022, the Company loaned an additional $2,136,500 to Ekidos. This amount is non-interest bearing and is to be repaid on demand. As of February 3, 2022, upon the acquisition of Ekidos, the loans to Ekidos eliminated on consolidation.

CY2021Q1

cik0001855743

Loan Receivable

LoanReceivable

985000

usd

cik0001855743

Loaned An Additionals

LoanedAnAdditionals

2193500

usd

CY2022Q1

cik0001855743

Loaned An Additionals

LoanedAnAdditionals

2136500

usd

CY2022

ifrs-full

Disclosure Of Property Plant And Equipment Explanatory

DisclosureOfPropertyPlantAndEquipmentExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">9.</td><td>OFFICE AND EQUIPMENT</td></tr></table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Mining Equipment</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Computer Equipment and Software</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Office Equipment</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Vehicles</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Cost</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; text-indent: 0in">Assets acquired on acquisition (Note 5)</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">45,647</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,978</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">126,833</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">Acquisition (Note 4)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">36,503</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">43,785</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">78,687</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">212,802</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">23,500</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">32,835</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">37,533</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left; text-indent: 0in">Carrying amounts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">103,469</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">105,166</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">79,969</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">5,664</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">72,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">158,300</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> </table> During the year ended October 31, 2022, the Company acquired vehicles of $42,184 from acquisition of Ekidos. (Note 4). During the period from inception on February 5, 2021 to October 31, 2021, the Company acquired mining equipment and computer equipment and software of $54,978 pursuant to an asset purchase agreement with Silver Bull (Note 5). Depreciation expense of $31,217 (period from inception on February 5, 2021 to October 31, 2021 - $21,667) was included in exploration expenses in the consolidated statements of comprehensive loss.

CY2022

ifrs-full

Disclosure Of Detailed Information About Property Plant And Equipment Explanatory

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Mining Equipment</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Computer Equipment and Software</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Office Equipment</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">Vehicles</td><td style="text-align: center; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Cost</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; text-indent: 0in">Assets acquired on acquisition (Note 5)</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">45,647</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">— </div></td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="width: 10%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,978</td><td style="width: 1%; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">71,855</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">126,833</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">Acquisition (Note 4)</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">42,184</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Additions</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">36,503</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">43,785</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">117,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,282</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">78,687</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">212,802</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-indent: 0in">Depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">14,033</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">7,634</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">21,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left; padding-bottom: 1pt; text-indent: 0in">Depreciation expense</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">23,500</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">32,835</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">37,533</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">9,331</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,618</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">6,020</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">54,502</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0in"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left; text-indent: 0in">Carrying amounts</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-indent: 0in">Balance, October 31, 2021</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">103,469</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">1,697</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">— </div></td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">105,166</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt; text-indent: 0in">Balance, October 31, 2022</td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">79,969</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">— </div></td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">5,664</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">72,667</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">158,300</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> </table>

CY2021Q4

ifrs-full

Identifiable Assets Acquired Liabilities Assumed

IdentifiableAssetsAcquiredLiabilitiesAssumed

54978

usd

ifrs-full

Additions Other Than Through Business Combinations Property Plant And Equipment

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

71855

usd

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

126833

usd

CY2022

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

42184

usd

CY2022

ifrs-full

Additions Other Than Through Business Combinations Property Plant And Equipment

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

43785

usd

CY2022Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

212802

usd

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

21667

usd

CY2021Q4

cik0001855743

Financial Liabilities At Fair Value Through Profit Or Loss One

FinancialLiabilitiesAtFairValueThroughProfitOrLossOne

21667

usd

CY2022

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

32835

usd

CY2022Q4

cik0001855743

Financial Liabilities At Fair Value Through Profit Or Loss One

FinancialLiabilitiesAtFairValueThroughProfitOrLossOne

54502

usd

CY2021Q4

cik0001855743

Financial Liabilities At Fair Value Through Profit Or Loss Two

FinancialLiabilitiesAtFairValueThroughProfitOrLossTwo

105166

usd

CY2022Q4

cik0001855743

Financial Liabilities At Fair Value Through Profit Or Loss Two

FinancialLiabilitiesAtFairValueThroughProfitOrLossTwo

158300

usd

CY2022Q4

ifrs-full

Vehicles

42184

usd

CY2021Q4

ifrs-full

Other Property Plant And Equipment

OtherPropertyPlantAndEquipment

54978

usd

CY2022

cik0001855743

Depreciation Expenses

DepreciationExpenses

31217

usd

cik0001855743

Depreciation Expenses

DepreciationExpenses

21667

usd

CY2022

cik0001855743

Schedule Of Mineral Properties

ScheduleOfMineralProperties

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, February 5, 2021 (inception)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">—</div></td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 87%; font: 10pt Times New Roman, Times, Serif; text-align: left">Pursuant to asset purchase agreement (Note 5)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">327,690</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Common shares issued to finder (Note 12)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Balance, October 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">651,603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Acquisition of Ekidos (Note 4)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,383,656</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Balance, October 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,259</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

CY2021Q4

cik0001855743

Pursuant To Assets Purchase Agreement

PursuantToAssetsPurchaseAgreement

327690

usd

CY2021Q4

cik0001855743

Commons Shares Issuance To Finder

CommonsSharesIssuanceToFinder

323913

usd

cik0001855743

Balance Endig

BalanceEndig

651603

usd

CY2022

ifrs-full

Acquisitions Through Business Combinations Property Plant And Equipment

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

4383656

usd

CY2022

cik0001855743

Balance Endig

BalanceEndig

5035259

usd

CY2022

ifrs-full

Proportion Of Ownership Interest In Joint Venture

ProportionOfOwnershipInterestInJointVenture

0.80

pure

CY2022Q4

ifrs-full

Property Plant And Equipment Expenditures Recognised For Constructions

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

505000

usd

CY2022

ifrs-full

Disclosure Of Quantitative Information About Rightofuse Assets Explanatory

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">11.</td><td>RIGHT-OF-USE ASSET AND LEASE LIABILITY</td></tr></table> The Company entered into a lease agreement for its corporate head office commencing March 1, 2022, until February 28, 2026. Upon entering into this lease, the Company recognized a right-of use (“ROU”) asset in the amount of $319,521, and a corresponding lease liability in the same amount ($319,521). The lease liability is measured at amortized cost using the incremental borrowing rate of 10.02%. The continuity of the ROU asset and lease liability for the year ended October 31, 2022 is as follows: Right-of-use asset<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td colspan="2" style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td colspan="2" style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: top; text-align: left">ROU asset as of October 31, 2021</td><td> </td><td> </td> <td style="text-align: right">$</td> <td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">—</div></td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="vertical-align: top; width: 80%; text-align: left">Additions</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">319,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left">Depreciation</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(53,253</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left">Value of ROU asset as of October 31, 2022 </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">266,268</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Lease liability<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Lease liability recognized as of October 31, 2021</td><td> </td> <td style="text-align: right">$</td> <td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">—</div></td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 83%">Additions</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">319,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(63,250</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt">Lease interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Lease liability recognized as at October 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">273,541</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left">Current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">70,654</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Non-current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">202,887</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Lease liability recognized as at October 31, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">273,541</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Undiscounted lease payment obligations <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 83%; text-align: left">Less than one year</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">96,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt">One to four years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">230,568</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 11pt"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt">Total undiscounted lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">326,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

CY2022Q4

ifrs-full

Rightofuse Assets Revalued Assets At Cost

RightofuseAssetsRevaluedAssetsAtCost

319521

usd

CY2022Q4

ifrs-full

Gross Lease Liabilities

GrossLeaseLiabilities

319521

usd

CY2022Q4

cik0001855743

Percentage Of Borrowing Rate

PercentageOfBorrowingRate

0.1002

pure

CY2022

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

319521

usd

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

53253

usd

CY2022Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

266268

usd

CY2022

cik0001855743

Additions To Lease Liability

AdditionsToLeaseLiability

319521

usd

CY2022

cik0001855743

Lease Payments

LeasePayments

-63250

usd

CY2022

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

17270

usd

CY2022Q4

cik0001855743

Lease Liability Recognized

LeaseLiabilityRecognized

273541

usd

CY2022Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

70654

usd

CY2022Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

202887

usd

CY2022Q4

cik0001855743

Lease Liability Less Than One Year

LeaseLiabilityLessThanOneYear

-96024

usd

CY2022Q4

cik0001855743

Lease Liability One To Four Years

LeaseLiabilityOneToFourYears

-230568

usd

CY2022Q4

cik0001855743

Undiscounted Lease Liabilities

UndiscountedLeaseLiabilities

326592

usd

CY2022

ifrs-full

Disclosure Of Classes Of Share Capital Explanatory

DisclosureOfClassesOfShareCapitalExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">12.</td><td>SHARE CAPITAL</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">a)</td><td>Authorized</td></tr></table> Unlimited number of common shares and an unlimited number of preferred shares, without par value. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">b)</td><td>Issued and outstanding</td></tr></table> Preferred shares No preferred shares have been issued. Common shares As of October 31, 2022, there were 52,566,150 common shares issued and outstanding. During the year ended October 31, 2022, the following transactions occurred: On November 21, 2021, the Company completed the second tranche of a private placement for 2,106,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 2,106,000 ($1,670,756). The Company incurred other offering costs associated with the second tranche of the private placement of $4,900 and issued in aggregate 21,630 common shares fair valued at $CDN 21,630 ($17,208) as finder’s fees. On December 20, 2021, the Company completed the third and final tranche of a private placement for 1,520,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 1,520,000 ($1,186,388). The Company paid finder’s fees totaling $CDN 50,000 ($39,026) to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the third and final tranche of private placement of $5,644 and issued in aggregate 24,420 common shares fair valued at $CDN 24,420 ($19,427) as finder’s fees. On May 30, 2022, the Company completed a private placement for 1,091,000 common shares at a price of $CDN 1.50 per common share for gross proceeds of $CDN 1,636,500 ($1,285,579). The Company paid finder’s fees totaling $14,016 to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the private placement of $8,111. During the period ended October 31, 2021, the following transactions occurred: On February 5, 2021, the Company issued 100 common shares at a price of $0.01 per common share for gross proceeds of $1 in connection with the incorporation of the Company. On March 19, 2021, the Company issued 36,000,000 common shares for gross consideration of $1,367,668 for an asset purchase agreement (Note 4). On April 1, 2021, the Company completed a private placement for 5,035,000 common shares at a price of $CDN 0.50 per common share for gross proceeds of $CDN 2,517,500 ($2,001,352). No placement agent or finder’s fees were paid in connection with the private placement. The Company incurred other offering costs associated with the private placement of $21,761, of which $924 is included in accounts payable and accrued liabilities at October 31, 2021. On October 21, 2021, the Company completed the initial tranche of a private placement for 6,368,000 common shares at a price of $CDN 1.00 per common share for gross proceeds of $CDN 6,368,000 ($5,107,282). The Company paid finder’s fees totaling $28,927 to an agent with respect to certain purchasers who were introduced by the agent. The Company incurred other offering costs associated with the initial tranche of the private placement of $25,794, of which $52,801 is included in accounts payable and accrued liabilities at October 31, 2021. On October 25, 2021, pursuant to a finder’s fee agreement, the Company issued 400,000 common shares to UMS Project Limited Partnership for the introduction of Copperbelt AG and earning an interest in mineral property licenses from Copperbelt AG located in Kazakhstan (Note 5). Shares held in escrow As a requirement of the Company’s listing on the TSX Venture Exchange on June 14, 2022 (the “Listing Date”), certain directors, officers and their affiliates were required to have their shares held in escrow by the Company’s transfer agent. As at October 31, 2022, 2,249,056 of the Company’s common shares were held in escrow, to be released as follows: <table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">1/6 of remaining escrow securities on the six-month anniversary of the Listing Date; (released subsequent to year-end)</td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">1/5 of remaining escrow securities on the 12-month anniversary of the Listing Date;</td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">1/4 of remaining escrow securities on the 18-month anniversary of the Listing Date;</td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">1/3 of remaining escrow securities on the 24-month anniversary of the Listing Date;</td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">1/2 of remaining escrow securities on the 30-month anniversary of the Listing Date; and</td></tr></table><table cellpadding="0" cellspacing="0" style="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.75in"/><td style="width: 0.25in">●</td><td style="text-align: justify">The remaining escrow securities on the 36-month anniversary of the Listing Date.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">c)</td><td>Stock options</td></tr></table> Pursuant to the Company’s Equity Incentive Plan (the “Plan”) approved by the Board of Directors, the Company grants stock options to employees, directors, officers and advisors. Under the Plan, options can be granted for a maximum term of ten years and the stock options shall vest in three equal installments, with one third of the options vesting on each of the grant date, the first-year anniversary of the grant date and the second anniversary of the grant date, unless otherwise designated by the Board. Further, the exercise price shall not be less than the price of the Company’s common shares on the date of the stock option grant. During the year ended October 31, 2022, the Company granted options to acquire 700,000 common shares with a weighted-average grant-date fair value of $0.32 per share and a weighted-average exercise price of $0.56 ($CDN 0.73) per share.During the period from inception on February 5, 2021 to October 31, 2021, the Company granted options to acquire 5,220,000 common shares with a weighted-average grant-date fair value of $0.22 per share and an exercise price of $0.40 ($CDN 0.50) per share. No options were exercised during year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021. Stock option transactions are summarized as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Number of Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left">Balance, February 5, 2021 (incorporation)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; width: 1%; text-align: left"> </td><td style="vertical-align: top; width: 42%; text-align: left">Issued</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 25%; text-align: right">5,220,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%; font-size: 11pt"> </td> <td style="width: 1%; font-size: 11pt; text-align: left"> </td><td style="width: 25%; font-size: 11pt; text-align: right">0.40 ($CDN 0.50)</td><td style="width: 1%; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left">Cancelled</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(160,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-size: 11pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right">0.40 ($CDN 0.50)</td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left">Balance, October 31, 2021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,060,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.40 ($CDN 0.50)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"> </td><td style="vertical-align: top; text-align: left">Issued</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">700,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.56 ($CDN 0.73)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left">Cancelled</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(300,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.40 ($CDN 0.50)</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"> </td><td style="padding-bottom: 1pt; vertical-align: top; text-align: left">Balance, October 31, 2022</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.39 ($CDN 0.53) </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="vertical-align: top; font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left">$</td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> </table> The following options were outstanding and exercisable at October 31, 2022: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Grant Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Expiry Date</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise Price</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Number of Options Outstanding</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Number of Options Exercisable</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Weighted Average Remaining Life</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 16%; vertical-align: top">April 15, 2021</td><td style="width: 1%"> </td> <td style="text-align: left; width: 16%; vertical-align: top">April 14, 2026</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">$CDN 0.50 ($0.40)</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,700,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,466,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3.45</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; vertical-align: top">August 5, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">August 4, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> $CDN 0.50 ($0.40)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">533,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.76</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">September 24, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">September 23, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> $CDN 0.50 ($0.40)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.90</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; vertical-align: top">December 7, 2021</td><td> </td> <td style="text-align: left; vertical-align: top">December 7, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> $CDN 1.00 ($0.79)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.10</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">March 2, 2022</td><td> </td> <td style="text-align: left; vertical-align: top">March 2, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> $CDN 1.00 ($0.79)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.34</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top">September 22, 2022</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top">September 22, 2027</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> $CDN 0.35 ($0.26)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">100,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">4.90</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: top"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,406,665</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The weighted average remaining contractual life for options outstanding at October 31, 2022 is 3.66 years. The total fair value of options granted during the year ended October 31, 2022, was $226,528 (2021 – $1,125,565), of which $140,788 (2021 - $638,551) was recognized in share-based payments in the consolidated statement of comprehensive loss with a corresponding increase in reserves. The remaining amount of $85,740 (2021 - $497,426) will be expensed as the remaining unvested options vest. The fair value of options granted during the period from February 5, 2021 to October 31, 2021 and recognized in the current year was $352,366 in share-based payments in the consolidated statement of comprehensive loss with a corresponding increase in reserves. As of October 31, 2022, there is a total remaining unrecognized compensation expenses of $185,313 (2021 - $497,426) which will be expensed in future reporting periods. The Company applies the fair value method using the Black-Scholes Option Pricing Model in accounting for its stock options granted. Accordingly, share-based payments of $204,396 were recognized as personnel expenses for options granted to employees, $186,988 were recognized in directors’ fees for options granted to directors and $101,770 was recognized as exploration for options granted to employees and consultants for the year ended October 31, 2022. A summary of the range of assumptions used to value stock options granted for the year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021 is as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: transparent"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 52%">Options</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center">For the Year Ended October 31, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center">For the Period from Inception on February 5, 2021 to October 31, 2021 </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">78% - 80%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">75% - 79%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1.23% - 3.70%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">0.46% - 1.03%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life (in years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 – 5</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 – 5</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> The expected volatility assumption is based on the historical and implied volatility of the comparable companies’ common share price. The risk-free interest rate assumption is based on yield curves on government zero-coupon bonds with a remaining term equal to the stock options’ expected life. The Company has not paid and does not anticipate paying dividends on its common stock. Companies are required to utilize an estimated forfeiture rate when calculating the expense for the reporting period. Based on the best estimate, management applied the estimated forfeiture rate of 0% in determining the expense recorded in the accompanying statements of comprehensive loss. <table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">d)</td><td>Shares issuable for Silver Bull Warrants</td></tr></table> Pursuant to the Distribution (Note 5), warrant holders will receive, upon exercise of any Silver Bull Warrant, one Silver Bull common share and one common share of the Company. The Company will receive $0.25 of the proceeds from the exercise of each of these warrants. A continuity of the Company’s shares issuable for Silver Bull Warrants is as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price Per Arras share issuable</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price Per Silver Bull Share issuable</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance, February 5, 2021 (inception)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">$</td><td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-82">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">$</td><td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-83">— </div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 49%; text-align: left; padding-bottom: 1pt">Issuable pursuant to the Distribution with Silver Bull</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left"> </td><td style="width: 14%; border-bottom: Black 1pt solid; text-align: right">1,971,289</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.34</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, October 31, 2022 and 2021</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,971,289</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: center">0.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: center">$</td><td style="border-bottom: Black 2.5pt double; text-align: center">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> No warrants were issued during the year ended October 31, 2022. No warrants were exercised during the year ended October 31, 2022 and the period from inception on February 5, 2021 to October 31, 2021. The following warrants were outstanding at October 31, 2022: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Expiry Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Number of Options Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted Average Remaining Life</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: center; padding-bottom: 1pt">October 27, 2025</td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center">$</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">0.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">1,971,289</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: center">2.99</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

CY2022Q4

ifrs-full

Number Of Shares Issued

NumberOfSharesIssued

52566150

shares

CY2022Q4

cik0001855743

Common Shares Outstanding

CommonSharesOutstanding

52566150

shares

CY2022Q2

ifrs-full

Number Of Shares Issued And Fully Paid

NumberOfSharesIssuedAndFullyPaid

1091000

shares

CY2022Q2

ifrs-full

Par Value Per Share

ParValuePerShare

1.5

CY2022Q2

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

1636500

cad

CY2022Q2

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

1285579

usd

CY2022Q2

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

14016

usd

CY2022Q2

ifrs-full

Other Finance Cost

OtherFinanceCost

8111

usd

CY2021Q1

ifrs-full

Number Of Shares Issued And Fully Paid

NumberOfSharesIssuedAndFullyPaid

100

shares

CY2021Q1

ifrs-full

Par Value Per Share

ParValuePerShare

0.01

CY2021Q1

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

1

usd

CY2021Q1

ifrs-full

Number Of Shares Issued And Fully Paid

NumberOfSharesIssuedAndFullyPaid

36000000

shares

CY2021Q1

cik0001855743

Gross Consideration For Asset Purchase Agreemeent

GrossConsiderationForAssetPurchaseAgreemeent

1367668

usd

CY2021Q2

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

2517500

cad

CY2021Q2

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

2001352

usd

ifrs-full

Other Finance Cost

OtherFinanceCost

21761

usd

CY2021Q4

cik0001855743

Current And Noncurrent Accounts Payable And Accrued Liabilities

CurrentAndNoncurrentAccountsPayableAndAccruedLiabilities

924

usd

CY2021Q4

ifrs-full

Number Of Shares Issued

NumberOfSharesIssued

6368000

shares

CY2021Q4

ifrs-full

Par Value Per Share

ParValuePerShare

1

CY2021Q4

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

6368000

cad

CY2021Q4

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

5107282

usd

CY2021Q4

cik0001855743

Finder Fee

FinderFee

28927

usd

CY2022Q4

ifrs-full

Number Of Shares Issued And Fully Paid

NumberOfSharesIssuedAndFullyPaid

2249056

shares

CY2022

cik0001855743

Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number1

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber1

700000

shares

CY2022

cik0001855743

Weightedaverage Grantdate Fair

WeightedaverageGrantdateFair

0.32

CY2022Q4

cik0001855743

Exercise Price

ExercisePrice

0.56

CY2022Q4

cik0001855743

Exercise Price

ExercisePrice

0.73

cik0001855743

Number Of Share Options Granted In Sharebased Payment Arrangements

NumberOfShareOptionsGrantedInSharebasedPaymentArrangements

5220000

shares

cik0001855743

Weightedaverage Grantdate Fair

WeightedaverageGrantdateFair

0.22

us-gaap

Warrant Exercise Price Decrease

WarrantExercisePriceDecrease

0.4

CY2021Q4

cik0001855743

Exercise Price

ExercisePrice

0.5

CY2022

cik0001855743

Issuable Pursuant To The Distribution

IssuablePursuantToTheDistribution

0.25

cik0001855743

Number Of Share Options Issued In Sharebased Payment Arrangement

NumberOfShareOptionsIssuedInSharebasedPaymentArrangement

5220000

shares

cik0001855743

Number Of Share Options Cancelled In Sharebased Payment Arrangement

NumberOfShareOptionsCancelledInSharebasedPaymentArrangement

-160000

shares

CY2021Q4

cik0001855743

Number Of Options Beinning Balancein Shares

NumberOfOptionsBeinningBalanceinShares

5060000

shares

CY2022

cik0001855743

Number Of Share Options Issued In Sharebased Payment Arrangement

NumberOfShareOptionsIssuedInSharebasedPaymentArrangement

700000

shares

CY2022

cik0001855743

Number Of Share Options Cancelled In Sharebased Payment Arrangement

NumberOfShareOptionsCancelledInSharebasedPaymentArrangement

-300000

shares

CY2022Q4

cik0001855743

Number Of Options Beinning Balancein Shares

NumberOfOptionsBeinningBalanceinShares

5460000

shares

CY2022

cik0001855743

Outstanding And Exercisable Number Of Options Outstanding

OutstandingAndExercisableNumberOfOptionsOutstanding

5460000

shares

CY2022

cik0001855743

Number Of Share Option Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionExercisableInSharebasedPaymentArrangement

3406665

shares

CY2022

cik0001855743

Sharebased Compensation Arrangement By Sharebased Payment Award Expiration Period1

SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod1

P3Y7M28D

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

638551

usd

CY2022

cik0001855743

Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value1

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue1

85740

usd

cik0001855743

Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value1

ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue1

497426

usd

CY2022

ifrs-full

Other Expense By Nature

OtherExpenseByNature

185313

usd

ifrs-full

Other Expense By Nature

OtherExpenseByNature

497426

usd

CY2022

ifrs-full

Description Of Option Pricing Model Share Options Granted

DescriptionOfOptionPricingModelShareOptionsGranted

The Company applies the fair value method using the Black-Scholes Option Pricing Model in accounting for its stock options granted. Accordingly, share-based payments of $204,396 were recognized as personnel expenses for options granted to employees, $186,988 were recognized in directors’ fees for options granted to directors and $101,770 was recognized as exploration for options granted to employees and consultants for the year ended October 31, 2022.

CY2022

ifrs-full

Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom; background-color: transparent"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 52%">Options</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center">For the Year Ended October 31, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%; text-align: center">For the Period from Inception on February 5, 2021 to October 31, 2021 </td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">78% - 80%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">75% - 79%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk-free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1.23% - 3.70%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">0.46% - 1.03%</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life (in years)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 – 5</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 – 5</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

CY2022

cik0001855743

Percentage Of Estimated Forfeiture Rate

PercentageOfEstimatedForfeitureRate

0

pure

CY2022Q4

cik0001855743

Proceeds Per Warrant

ProceedsPerWarrant

0.25

CY2022

cik0001855743

Shares Issuable Pursuant To The Distribution With Silver Bull

SharesIssuablePursuantToTheDistributionWithSilverBull

1971289

shares

CY2022Q4

cik0001855743

Number Of Shares Beginning Balance

NumberOfSharesBeginningBalance

1971289

shares

CY2022Q4

cik0001855743

Weighted Average Exercise Price Per Arras Share Issuable Beginning Balance

WeightedAverageExercisePricePerArrasShareIssuableBeginningBalance

0.25

CY2022Q4

cik0001855743

Weighted Average Exercise Price Per Silver Bull Share

WeightedAverageExercisePricePerSilverBullShare

0.34

CY2022

ifrs-full

Disclosure Of Income Tax Explanatory

DisclosureOfIncomeTaxExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">13.</td><td>INCOME TAXES</td></tr></table> Income tax expense differs from the amount that would be computed by applying the Canadian statutory income tax rate of 27.00% to loss before income taxes. <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Period from Inception on February 5, 2021 to October</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Loss before income taxes</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,946,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,112,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Statutory income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">27.00</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">27.00</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Income tax benefit computed at statutory tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,605,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(570,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Differences between Canadian and foreign tax rates</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">206,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Items not deductible for income tax purposes</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">692,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">307,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Impact of foreign exchange</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Unrecognized benefit of deferred income tax assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">672,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">263,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> The Company recognizes tax benefits on losses or other deductible amounts where it is probable the Company will generate sufficient taxable income to utilize its deferred tax assets. The tax effected items that give rise to significant portions of the deferred income tax liabilities at October 31, 2022 and 2021 are presented below: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Period from Inception on February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Mineral properties</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(176,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.2in">Non-capital losses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Net deferred income tax liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> Significant unrecognized tax benefits and unused tax losses for which no deferred tax asset is recognized as of October 31, 2022 and 2021 are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Period from Inception on February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif">Share issuance costs</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">40,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Non-capital losses carried forward</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,039,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">262,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Unrecognized deductible temporary differences</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,098,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">289,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> The Company has available Canadian net operational losses of approximately $3,735,000 (2021 - $970,000) that may be applied to reduce future taxable income. If these losses are not used to offset future income, they will expire in various years between 2042 and 2043. The Company has available Kazakhstani net operational losses of approximately $156,000 (2021 - $nil) that may be applied to reduce future taxable income If these losses are not used to offset future income, they will expire in 2033.

CY2022

cik0001855743

Income Tax Rate

IncomeTaxRate

0.27

pure

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-5946000

usd

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-2112000

usd

CY2022Q4

cik0001855743

Statutory Income Tax Rates

StatutoryIncomeTaxRates

0.27

pure

CY2021Q4

cik0001855743

Statutory Income Tax Rates

StatutoryIncomeTaxRates

0.27

pure

CY2022

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

1605000

usd

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

570000

usd

CY2022

ifrs-full

Tax Effect From Change In Tax Rate

TaxEffectFromChangeInTaxRate

206000

usd

CY2022

cik0001855743

Items Not Deductible For Income Tax Purposes

ItemsNotDeductibleForIncomeTaxPurposes

692000

usd

cik0001855743

Items Not Deductible For Income Tax Purposes

ItemsNotDeductibleForIncomeTaxPurposes

307000

usd

CY2022

ifrs-full

Foreign Exchange Gain

ForeignExchangeGain

35000

usd

CY2022

cik0001855743

Unrecognized Benefit Of Deferred Income Tax Assets

UnrecognizedBenefitOfDeferredIncomeTaxAssets

672000

usd

cik0001855743

Unrecognized Benefit Of Deferred Income Tax Assets

UnrecognizedBenefitOfDeferredIncomeTaxAssets

263000

usd

CY2022

cik0001855743

Schedule Of Sufficient Taxable Income To Utilize Its Deferred Tax Assetstext Block

ScheduleOfSufficientTaxableIncomeToUtilizeItsDeferredTaxAssetstextBlock

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">For the Period from Inception on February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Mineral properties</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">(176,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.2in">Office and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -7.5pt; padding-left: 7.5pt">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.2in">Non-capital losses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-indent: -7.5pt; padding-left: 7.5pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -7.5pt; padding-left: 7.5pt">Net deferred income tax liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

CY2022Q4

cik0001855743

Share Issuance Costs

ShareIssuanceCosts

40000

usd

CY2021Q4

cik0001855743

Share Issuance Costs

ShareIssuanceCosts

21000

usd

CY2022Q4

ifrs-full

Office Equipment

OfficeEquipment

19000

usd

CY2021Q4

ifrs-full

Office Equipment

OfficeEquipment

6000

usd

CY2022

cik0001855743

Noncapital Losses Carried Forward

NoncapitalLossesCarriedForward

1039000

usd

cik0001855743

Noncapital Losses Carried Forward

NoncapitalLossesCarriedForward

262000

usd

CY2022

cik0001855743

Unrecognized Deductible Temporary Differences

UnrecognizedDeductibleTemporaryDifferences

1098000

usd

cik0001855743

Unrecognized Deductible Temporary Differences

UnrecognizedDeductibleTemporaryDifferences

289000

usd

CY2022

ifrs-full

Disclosure Of Transactions Between Related Parties Explanatory

DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right">14.</td><td style="width: 36pt"/><td style="text-align: justify">RELATED PARTY TRANSACTIONS</td> </tr></table> Included in accounts payable and accrued liabilities at October 31, 2022 is $267,806 (2021 - $104,226) due to officers and directors of the Company for their compensation and services. As at October 31, 2022, due to related party consists of $23,196 due to Silver Bull for shared employees’ salaries and office expenses (Due from as of October 31, 2021 – $2,808). The balance of due to and from related party is interest free and is to be repaid on demand. During the year ended October 31, 2022, and the period from February 5, 2021 to October 31, 2021, expenses totalling $355,754 and $414,478 were incurred by Silver Bull on the Company’s behalf, which was offset by an incurred shared office rent. If specific identification of expenses is not practicable, a proportional cost allocation based on management’s estimation is applied. <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Directors’ fees</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,998</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">36,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Personnel</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">330,470</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">277,246</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Professional services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,511</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Office and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,502</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,682</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Office rent reimbursement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,216</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">— </div></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">355,754</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">414,478</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the year ended October 31, 2022 and the period from February 5, 2021 to October 31, 2021, the Company paid or accrued the following amounts to officers, directors or companies controlled by officers and/or directors: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Share-based payment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">500,231</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Directors’ fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">813,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,096</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,306,041</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">870,590</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

CY2022Q4

cik0001855743

Accounts Payable And Accrued Liabilities

AccountsPayableAndAccruedLiabilities

267806

usd

CY2021Q4

cik0001855743

Accounts Payable And Accrued Liabilities

AccountsPayableAndAccruedLiabilities

104226

usd

CY2022Q4

cik0001855743

Due From Related Party1

DueFromRelatedParty1

23196

usd

CY2021Q4

cik0001855743

Due From Related Party1

DueFromRelatedParty1

2808

usd

CY2022

cik0001855743

Expenses

355754

usd

cik0001855743

Expenses

414478

usd

CY2022

ifrs-full

Directors Remuneration Expense

DirectorsRemunerationExpense

8998

usd

ifrs-full

Directors Remuneration Expense

DirectorsRemunerationExpense

36039

usd

CY2022

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

330470

usd

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

277246

usd

us-gaap

Professional And Contract Services Expense

ProfessionalAndContractServicesExpense

17511

usd

CY2022

us-gaap

Other Selling General And Administrative Expense

OtherSellingGeneralAndAdministrativeExpense

47502

usd

us-gaap

Other Selling General And Administrative Expense

OtherSellingGeneralAndAdministrativeExpense

83682

usd

CY2022

cik0001855743

Office Rents Reimbursement

OfficeRentsReimbursement

31216

usd

CY2022

cik0001855743

Total Cost Allocation

TotalCostAllocation

355754

usd

cik0001855743

Total Cost Allocation

TotalCostAllocation

414478

usd

CY2022

cik0001855743

Schedule Of Company Paid Or Accrued Following Amountstext Block

ScheduleOfCompanyPaidOrAccruedFollowingAmountstextBlock

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended October 31, 2022</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Period from February 5, 2021 to October 31, 2021</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 66%; text-align: justify">Share-based payment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">373,180</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">500,231</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify">Directors’ fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">813,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,096</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,306,041</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">870,590</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

CY2022

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

373180

usd

ifrs-full

Expense From Sharebased Payment Transactions With Employees

ExpenseFromSharebasedPaymentTransactionsWithEmployees

500231

usd

CY2022

cik0001855743

Directors Fees

DirectorsFees

119011

usd

cik0001855743

Directors Fees

DirectorsFees

82263

usd

CY2022

cik0001855743

Personnel Fee

PersonnelFee

813850

usd

cik0001855743

Personnel Fee

PersonnelFee

288096

usd

CY2022

cik0001855743

Total Paid Accrued

TotalPaidAccrued

1306041

usd

cik0001855743

Total Paid Accrued

TotalPaidAccrued

870590

usd

CY2022

us-gaap

Stock Issued1

StockIssued1

36635

usd

cik0001855743

Offering Costs Included In Accounts Payable And Liabilities

OfferingCostsIncludedInAccountsPayableAndLiabilities

53725

usd

CY2022

cik0001855743

Rightofuse Assets Recognized

RightofuseAssetsRecognized

319521

usd

cik0001855743

Acquisition Of Assets For Common Shares

AcquisitionOfAssetsForCommonShares

1367668

usd

CY2021Q1

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

usd

CY2022

ifrs-full

Disclosure Of Commitments And Contingent Liabilities Explanatory

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">15.</td><td>COMMITMENTS AND CONTINGENCIES</td></tr></table> Contractual obligated per calendar year requirements as at October 31, 2022 are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: center; font-size: 11pt; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">< 1 year</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">1-2 years</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">2-3 years</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">3-4 years</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">4-5 years</td><td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Thereafter</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 3.35pt; width: 22%">Lease commitments (Note 11)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">15,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">96,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">98,035</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">99,759</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">— </div></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">326,592</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: left; padding-left: 3.35pt">Beskauga Option agreement commitments (Note 6)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,015,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">— </div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,015,224</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.35pt">Exploration licenses expenditure commitments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,905</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,637,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,057,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,588,384</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,651,501</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,116,965</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font-size: 11pt; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">77,718</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,749,285</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,155,674</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,688,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,668,174</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,119,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,458,781</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The Company’s commitments include contractually obligated payments associated to its office lease (Note 11), the exploration expenditure requirements under the Beskauga Option Agreement (detailed in Note 6), and minimum expenditure requirements to maintain its exploration licenses as mandated by Kazakh government authorities to keep the tenements in good standing.

CY2022Q4

ifrs-full

Lease Commitments For Shortterm Leases For Which Recognition Exemption Has Been Used

LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

326592

usd

CY2022Q4

ifrs-full

Contractual Capital Commitments

ContractualCapitalCommitments

8015224

usd

CY2022Q4

ifrs-full

Authorised Capital Commitments But Not Contracted For

AuthorisedCapitalCommitmentsButNotContractedFor

11116965

usd

CY2022Q4

ifrs-full

Capital Commitments

CapitalCommitments

19458781

usd

CY2022Q4

ifrs-full

Cash And Cash Equivalents If Different From Statement Of Financial Position

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

66077

usd

CY2021Q4

ifrs-full

Cash And Cash Equivalents If Different From Statement Of Financial Position

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

44971

usd

CY2022Q4

ifrs-full

Balances With Banks

BalancesWithBanks

358047

usd

CY2021Q4

ifrs-full

Balances With Banks

BalancesWithBanks

3761320

usd

CY2022

ifrs-full

Disclosure Of Cash Flow Statement Explanatory

DisclosureOfCashFlowStatementExplanatory

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended October 31, 2022</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Period from February 5, 2021 to October 31, 2021</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.15pt; padding-left: 15.4pt"> Interest paid</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 0.15pt; padding-left: 15.4pt"> Income taxes paid</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Non-cash investing and financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Shares issued to agent</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">36,635</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Offering costs included in accounts payable and liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">53,725</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Right-of-use assets recognized (Note 11)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">319,521</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Acquisition of assets for common shares</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,367,668</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 22.3pt">Shares issued to finder</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">323,913</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 22.3pt">Warrants issued pursuant to the September and Distribution Agreement</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">284,500</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

cik0001855743

Shares Issued To Finders

SharesIssuedToFinders

323913

usd

cik0001855743

Warrants Issued Pursuant To The September And Distribution Agreementin Shares

WarrantsIssuedPursuantToTheSeptemberAndDistributionAgreementinShares

284500

usd

CY2022

ifrs-full

Disclosure Of Derivative Financial Instruments Explanatory

DisclosureOfDerivativeFinancialInstrumentsExplanatory

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">17.</td><td>FINANCIAL INSTRUMENTS</td></tr></table> The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued liabilities, lease liability, loans to Ekidos, and due from and due to related party. The Company’s risk exposure and the impact on the Company’s financial instruments are summarized below. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">a)</td><td style="text-align: justify">Credit risk </td></tr></table> The Company’s credit risk on other receivables and due from related party is negligible. Credit risk is the risk of financial loss to the Company if a counter party to a financial instrument fails to meet its payment obligations. The Company is exposed to credit risk with respect to its cash and cash equivalents and amounts due from related party. Management believes that the credit risk concentration with respect to cash and cash equivalents is remote as it maintains accounts with highly rated financial institutions. Cash and cash equivalents are denominated in $USD, $CDN and Kazakh Tenge, and consist of guaranteed investment certificates for the terms of less than 100 days acquired from a Canadian financial institution. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">b)</td><td style="text-align: justify">Liquidity risk</td></tr></table> Liquidity risk is the risk that the Company will encounter difficulty in satisfying its financial obligations as they become due. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating investing and financing activities. As at October 31, 2022, the Company had working capital of $18,906 (2021 - $6,493,934) and cash and cash equivalents of $424,124 (2021 - $3,806,291), and is exposed to significant liquidity risk at this time. Furthermore, as the Company is in the exploration stage, it will periodically have to raise funds to continue operations and intends to raise further financing through equity offerings. Accounts payable and accrued liabilities and due to related party are non-interest-bearing and are normally settled on 30-day terms. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">c)</td><td style="text-align: justify">Market risk</td></tr></table> Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk. The Company is not currently exposed to any significant interest rate risk or other price risk. The Company is exposed to foreign currency risk with respect to cash denominated in Canadian dollars. As at October 31, 2022, a 10% (2021 – 15%) strengthening (weakening) of the Canadian dollar against the United States dollar would have increased (decreased) the Company’s comprehensive loss by approximately $7,000 for the year ended October 31, 2022 (2021 - $563,000). The Company also maintains a minimum cash balance of local currency in bank account in Kazakhstan and the Company assessed such foreign currency risk as low. The Company has not hedged any of its foreign currency risks. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0" width="100%"><tr style="vertical-align: top"> <td style="width: 0"/><td style="width: 0.25in">d)</td><td style="text-align: justify">Commodity price risk </td></tr></table> The ability of the Company to raise funds to explore and develop its exploration and evaluation assets and the future profitability of the Company are directly related to the price of copper and gold. The Company monitors copper and gold prices to determine the appropriate course of action to be taken.

CY2022Q4

cik0001855743

Working Capital

WorkingCapital

18906

usd

CY2021Q4

cik0001855743

Working Capital

WorkingCapital

6493934

usd

CY2022Q4

ifrs-full

Other Cash And Cash Equivalents

OtherCashAndCashEquivalents

424124

usd

CY2021Q4

ifrs-full

Other Cash And Cash Equivalents

OtherCashAndCashEquivalents

3806291

usd

CY2022

cik0001855743

Market Risks Description

MarketRisksDescription

Market risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk. The Company is not currently exposed to any significant interest rate risk or other price risk. The Company is exposed to foreign currency risk with respect to cash denominated in Canadian dollars. As at October 31, 2022, a 10% (2021 – 15%) strengthening (weakening) of the Canadian dollar against the United States dollar would have increased (decreased) the Company’s comprehensive loss by approximately $7,000 for the year ended October 31, 2022 (2021 - $563,000).

CY2022

ifrs-full

Description Of Managing Liquidity Risk

DescriptionOfManagingLiquidityRisk

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">18.</td><td>CAPITAL MANAGEMENT</td></tr></table> The Company defines its capital as shareholders’ equity. Capital requirements are driven by the Company’s general operations and exploration. To effectively manage the Company’s capital requirements, the Company monitors expenses and overhead to ensure costs and commitments are being paid. The Company is not subject to any externally imposed capital requirements. The Company did not change its approach to capital management during the year ended October 31, 2022.

CY2022

cik0001855743

Segmented Information

SegmentedInformation

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0pt"/><td style="width: 36pt">19.</td><td>SEGMENTED INFORMATION</td></tr></table> Operating segments The Company operated in a single reportable operating segment - the acquisition, exploration and evaluation of mineral properties, with its head office function in Canada. As at October 31, 2022, the Company’s exploration and evaluation assets are currently located in Kazakhstan. The following table details the allocation of assets included in the accompanying consolidated statement of financial position at October 31, 2022:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">237,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">188,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">425,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">159,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Minerals properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right-of use assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Prepaid expense non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,981,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,651,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>The following table details the allocation of assets included in the accompanying consolidated statement of financial position at October 31, 2021:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Loans to Ekidos Minerals LLP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,140,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,792,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

CY2022

ifrs-full

Disclosure Of Operating Segments Explanatory

DisclosureOfOperatingSegmentsExplanatory

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">237,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">188,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">425,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">19,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">29,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">86,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">73,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">159,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Minerals properties</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,035,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right-of use assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">266,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Prepaid expense non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">560,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">670,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">5,981,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,651,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 11pt Arial, Helvetica, Sans-Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Canada</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Kazakhstan</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">— </div></td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif"> </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">3,806,000</td><td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.2pt">Other receivables</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Loans to Ekidos Minerals LLP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,178,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">— </div></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Mineral properties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">— </div></td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: transparent"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,140,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">652,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,792,000</td><td style="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

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Trade And Other Current Receivables Due From Related Parties

TradeAndOtherCurrentReceivablesDueFromRelatedParties

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Loans To Ekidos Minerals Llp Notes

LoansToEkidosMineralsLLPNotes

usd

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Rightofuse Assets

RightofuseAssets

usd

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Non Current Prepaid Expenses And Deposits

NonCurrentPrepaidExpensesAndDeposits

usd

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Current Lease Liabilities

CurrentLeaseLiabilities

usd

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Trade And Other Current Payables To Related Parties

TradeAndOtherCurrentPayablesToRelatedParties

usd

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Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

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Other Income

OtherIncome

usd

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Adjustments For Interest Expense

AdjustmentsForInterestExpense

usd

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Adjustments For Other Noncurrent Assets

AdjustmentsForOtherNoncurrentAssets

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Adjustments For Decrease Increase In Trade Account Receivable

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

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Payments For Share Issue Costs

PaymentsForShareIssueCosts

usd

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Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

usd

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Proceeds From Sales Of Investments Accounted For Using Equity Method

ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod

usd

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Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

usd

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Exploration License Insurance Current

ExplorationLicenseInsuranceCurrent

usd

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Other Prepaid Expenses Current

OtherPrepaidExpensesCurrent

usd

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Prepaid Deposits Noncurrent

PrepaidDepositsNoncurrent

usd

CY2021Q4

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Exploration License Insurance Noncurrent

ExplorationLicenseInsuranceNoncurrent

usd

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Balance Beginning

BalanceBeginning

usd

CY2021Q4

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Rightofuse Assets

RightofuseAssets

usd

CY2021Q4

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Lease Liabilities

LeaseLiabilities

usd

CY2021Q1

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Number Of Options Beinning Balancein Shares

NumberOfOptionsBeinningBalanceinShares

shares

CY2022

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Expected Dividend As Percentage Share Options Granted

ExpectedDividendAsPercentageShareOptionsGranted

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Concept	2022 Q4	2022	2021 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$424.1K	$424.1K
YoY Change		-88.86%
Cash & Equivalents	$424.1K	$424.1K
Short-Term Investments
Other Short-Term Assets	$154.6K	$154.6K
YoY Change		382.58%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$597.5K	$597.5K
YoY Change		-91.51%
LONG-TERM ASSETS
Property, Plant & Equipment	$5.460M	$5.460M
YoY Change		621.46%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$593.5K	$593.5K
YoY Change
Total Long-Term Assets	$6.053M	$6.053M
YoY Change		699.89%
TOTAL ASSETS
Total Short-Term Assets	$597.5K	$597.5K
Total Long-Term Assets	$6.053M	$6.053M
Total Assets	$6.651M	$6.651M	$7.792M
YoY Change	-14.65%	-14.65%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$484.8K	$484.8K
YoY Change		-10.49%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due	$70.65K	$70.65K
YoY Change
Total Short-Term Liabilities	$578.6K	$578.6K
YoY Change		6.84%
LONG-TERM LIABILITIES
Long-Term Debt	$202.9K	$202.9K
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$202.9K	$202.9K
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities	$578.6K	$578.6K
Total Long-Term Liabilities	$202.9K	$202.9K
Total Liabilities	$781.5K	$781.5K	$541.6K
YoY Change	44.29%	44.29%
SHAREHOLDERS EQUITY
Retained Earnings
YoY Change
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$5.869M	$5.869M
YoY Change
Total Liabilities & Shareholders Equity	$6.651M	$6.651M
YoY Change		-14.65%

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$ARRKF
ARRAS MINERALS CORP. Stock $arrkf

2022 Q4 Form 20-F Financial Statement

#000107997323000253 Filed on February 24, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ARRKF ARRAS MINERALS CORP. Stock $arrkf

2022 Q4 Form 20-F Financial Statement

#000107997323000253 Filed on February 24, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ARRKF
ARRAS MINERALS CORP. Stock $arrkf