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NORTHERN SUN MINING CORP LBEFF



GREY:LBEFF - Post by User

Bullboard Posts
Post by ExSudburyGuy2on Nov 12, 2008 9:42am
402 Views
Post# 15580426

3Q

3QI guess no one really cares about Liberty's financials any more, since it's all doom and gloom. But here they are anyway:

The main point I think is the working capital deficiency of $25 million. Looks like they'll have to raise that much to get operating again. Good luck.

LIBERTY MINES INC ("LBE-T")
- Third Quarter 2008 Financial Results
Liberty Mines Inc. ("Liberty or the Company") continued production at
the Redstone mine through the third quarter of 2008 producing 559,395
accountable pounds of nickel at an average cost of US$6.46 per pound which
includes mining, milling, smelting, refining, price participation and
marketing costs but excludes mine depletion and operating asset
amortization charges. On September 15, 2008 the Company commenced
pre-production at the McWatters mine and 5,284 tonnes of ore were broken
and 3,894 of the broken tones were shipped to the Redstone mill for
metallurgical testing and processing. The metallurgical recovery of ore
grading 0.59%-0.61% nickel from the disseminated upper zone of the 65m
level of the mine varied from 87.1% to 88%, which was 3%-4% higher than
predicted.
Recent changes to several key economic variables including the downturn
in commodities prices and the overall economic slow-down have had a
significant impact on the Company. As a result of the change in these
economic variables, subsequent to the end of the quarter, the Company
commenced a care and maintenance program at the Redstone mine and mill and
McWatters mine on October 31, 2008.
Based on the current economic conditions and downturn in commodities prices, the Company's management also conducted a review of the operating
performance and estimated future cash flows of the Company's Redstone mine
at September 30, 2008. Based on this review, an asset impairment charge of
$20,298,048 was recognized during the nine months ended September 30, 2008
which was applied against the carrying value of the exploration and
development expenditures and pre-production operating costs associated with
the Redstone mine.
The following table summarizes the Company's consolidated financial
results for the three and nine month periods ended September 30, 2008.

//st
---------------------------------------------------------------------------
Three months ended Nine months ended
September 30 September 30
2008 2007 2008 2007
---------------------------------------------------------------------------
Revenue $ 3,838,317 $3,712,715 $16,153,233 $ 3,712,715
Mining and processing
costs 3,760,866 2,439,035 11,426,310 2,439,035
Amortization depletion
of operating assets 3,270,300 1,477,592 9,066,126 1,477,592
---------------------------------------------------------------------------
Operating loss (3,192,849) (203,912) (4,339,203) (203,912)
General and
administrative expenses 1,216,092 434,288 4,177,886 888,205
Impact benefit agreement - - 1,033,958 -
Stock based compensation 454,328 400,769 1,621,281 1,294,489
Amortization and
accretion other assets 299,867 107,408 783,073 221,248
Interest and bank charges 37,715 33,871 188,375 (22,124)
Interest on long-term debt 896,036 - 1,340,505 -
Accretion interest expense 508,927 - 817,020 -
Foreign exchange loss
(gain) 1,122,033 13,951 1,043,985 (57,691)
Asset impairment charge 20,298,048 - 20,298,048 -
Loss on sale property
plant and equip 362,410 - 362,410 -
---------------------------------------------------------------------------
Loss before income
taxes (28,688,305) (1,194,199) (36,305,744) (2,528,039)
Future income taxes 2,595,000 561,137 4,471,592 1,224,413
---------------------------------------------------------------------------
Loss for the period $(26,093,305) $ (633,062) $(31,834,152) $(1,303,626)
---------------------------------------------------------------------------
Loss per share
- basic and diluted $ (0.32) $ (0.01) $ (0.39) $ (0.02)
---------------------------------------------------------------------------
September 30, December 31,
2008 2007
---------------------------------------------------------------------------
Working capital deficiency $(24,289,495) $(2,102,096)
Total assets $ 88,251,662 $86,839,787
Shareholders' equity $ 38,330,330 $72,458,763
---------------------------------------------------------------------------
//et
The Company generated revenue for the three and nine month periods
ended September 30, 2008 of $3,838,317 and $16,153,233 respectively. The
third quarter revenue was significantly impacted by the continued decline
in nickel prices which averaged 25% lower than the previous quarter of
2008.
Mining and processing costs for the three and nine month periods ended
September 30, 2008 totaled $3,760,866 and $11,426,310. The mining cost per
tonne for the three and nine month periods ended September 30, 2008 was
$108.22 and $102.85, as compared to $111.54 for the fourth quarter of 2007.
The increase in the mining cost per tonne quarter over quarter was a result
of lower levels of development work being completed at the Redstone mine in
the third quarter and a resulting increase in wages charged to operations.
Processing costs for the Redstone mill averaged $53.72 and $48.26 per
tonne for the three and nine month periods ended September 30, 2008
compared to $34.27 per tonne for the fourth quarter of 2007. The increase
in the mill processing cost per tonne is a result of additional operating
salaries and wages as capital projects slowed in the third quarter.
The Company's net loss for the three and nine month periods ended
September 30, 2008 were $26,093,305 ($0.32 per common share - diluted) and
$31,834,152 ($0.39 per common share - diluted) respectively compared to
$633,062 ($0.01 per common share diluted) and $1,303,626 ($0.02 per common
share - diluted) for the comparable periods of 2007.
The Company's net loss in the third quarter of 2008 was significantly
impacted by the $20,298,048 asset impairment charge on the Redstone mine,
as discussed above. In addition, with the term loans and JJNICL credit
facility secured in the second quarter of 2008, interest on long term debt
and accretion interest expense of $1,404,963 for the three months and
$2,157,525 for the nine months ended September 30, 2008 impacted the
Company's net loss compared to the previous period.
In the third quarter of 2008, the Company sold the drum hoist located
at the Redstone mine site for net proceeds of $1,400,000 and realized a
loss of $362,410 on the sale. The net proceeds from this transaction were
applied against outstanding accounts payable obligations with the Company
who acquired the equipment.
Cash flow from operations for the three months ended September 30, 2008
were $2,087,685 compared to $483,953 in the previous quarter. The Company's
cash flow from operations was negatively impacted in the third quarter of
2008 by the continuing decline in nickel prices. These fluctuations in
commodity prices were offset by changes in non-cash working capital items
which resulted in decreased accounts receivable balances quarter over
quarter and increased accounts payable and accrued liabilities balances.
The Company will require additional financing in the fourth quarter of
fiscal 2008 and the strengthening of commodities prices for operations at
the Redstone and McWatters mines and the Redstone nickel concentrator to
recommence. The Company has engaged Desjardins Securities to act as an
advisor to perform a financial and strategic review of the Company and its
assets with a view to provide advice in connection with any potential
transaction that may arise from this review. In the interim, the Company
did not make payments under capital lease and finance contracts subsequent
to the end of the quarter. Although two leaseholders have retrieved their
property, the remaining leaseholders and finance contract lenders are
continuing to negotiate mutually agreeable arrangements with the Company,
as the Company works toward the completion of financing and business
combination transactions.
"The dramatic drop in the price of nickel has severely affected our
operations as outlined in recent press releases. We are diligently working
on creative financings and all other avenues to maximize shareholder value
going forward", said Liberty's President and CEO, Gary Nash.
This press release contains non-GAAP measures like operating cost per
tonne, cost per pound of nickel, etc. Please see the Corporation's MD&A on
SEDAR for discussion of non-GAAP performance measures.
Complete results are also available on SEDAR and on the Company's
website www.libertymines.com.
About Liberty Mines Inc.
Liberty Mines Inc. is a producer of nickel and is focused on the
exploration, development and production of nickel, copper, cobalt and
platinum group metals from its properties in Ontario, Canada.

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