1、COMMANDER RESOURCES LTD.2024 ANNUAL REPORTDecember 31,2024 Consolidated Financial Statements FOR THE YEARS ENDED DECEMBER 31,2024 AND 2023(Expressed in Canadian Dollars)INDEPENDENT AUDITORS REPORT To the Shareholders of Commander Resources Ltd.Opinion We have audited the accompanying consolidated fi
2、nancial statements of Commander Resources Ltd.(the“Company”),which comprise the consolidated statements of financial position as at December 31,2024 and 2023 and the consolidated statements of income(loss)and comprehensive income(loss),changes in shareholders equity,and cash flows for the years then
3、 ended,and notes to the consolidated financial statements,including material accounting policy information.In our opinion,these consolidated financial statements present fairly,in all material respects,the financial position of the Company as at December 31,2024 and 2023,and its financial performanc
4、e and its cash flows for the years then ended in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board.Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards.Our responsibilities under those standards a
5、re further described in the Auditors Responsibilities for the Audit of the Consolidated Financial Statements section of our report.We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada,and we ha
6、ve fulfilled our other ethical responsibilities in accordance with these requirements.We believe that the audit evidence we have obtained in our audit is sufficient and appropriate to provide a basis for our opinion.Key Audit Matters Key audit matters are those matters that,in our professional judgm