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<strong>Kiska</strong> <strong>Metals</strong> <strong>Corporation</strong><br />
Consolidated Interim Statements of Changes in Equity<br />
For the three-month periods ended March 31, 2012 and 2011<br />
(Expressed in Canadian dollars)<br />
(Unaudited – Prepared by Management)<br />
Note<br />
Share Capital<br />
Share option<br />
reserve<br />
Share warrant<br />
reserve<br />
Investment<br />
revaluation reserve Deficit Total Equity<br />
Balance at January 1, 2011 $ 78,904,726 $ 5,465,215 $ 5,528,778 $ 209,329 $ (82,036,870) $ 8,071,178<br />
Loss and Comprehensive loss - - - 428,600 (3,768,308) (3,339,708)<br />
Share-based compensation - 1,442,133 - - - 1,442,133<br />
Issue of shares for cash on shortform<br />
prospectus 17,324,750 - - - - 17,324,750<br />
Value attributable to warrants<br />
issued in short-form prospectus (4,593,089) - 4,593,089 - - -<br />
Issued for cash on exercise of<br />
options/warrants 4,032,611 - - - - 4,032,611<br />
Fair value of options/warrants<br />
exercised 1,757,007 (21,714) (1,735,293) - - -<br />
Share issue costs (1,191,668) - - - - (1,191,668)<br />
Balance at March 31, 2011 $ 96,234,337 $ 6,885,634 $ 8,386,574 $ 637,929 $ (85,805,178) $ 26,339,296<br />
Balance at January 1, 2012 $ 96,124,498 $ 8,596,685 $ 8,368,728 $ (375,770) $ (103,695,418) $ 9,018,723<br />
Loss and Comprehensive loss - - - (3,118) (1,713,820) (1,716,938)<br />
Share-based compensation - 252,091 - - - 252,091<br />
Balance at March 31, 2012 $ 96,124,498 $ 8,848,776 $ 8,368,728 $ (378,888) $ (105,409,238) $ 7,553,876<br />
The accompanying notes form an integral part of these consolidated interim financial statements<br />
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