Greenbriar Sustainable Living Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling General And Administration | 2.1M | 2.9M | 3.2M | 6.7M |
| General And Administrative Expense | 2.1M | 2.9M | 2.5M | 5.9M |
| Operating Expense | 2.1M | 2.9M | 3.2M | 6.7M |
| Operating Income | -2.1M | -2.9M | -3.2M | -6.7M |
| EBIT | -4.0M | -2.6M | -6.5M | -9.3M |
| Interest Expense | 1.1M | 210,035 | 34,130 | 55,500 |
| Interest Expense Non Operating | 1.1M | 210,035 | 34,130 | 55,500 |
| Interest Income | 0.00 | 29,933 | 33,887 | 0.00 |
| Interest Income Non Operating | 0.00 | 29,933 | 33,887 | 0.00 |
| Net Interest Income | -1.1M | -180,102 | -243.00 | -55,500 |
| Other Income Expense | -1.9M | 298,863 | -3.3M | -2.6M |
| Other Non Operating Income Expenses | -547,756 | -87,781 | 1.8M | 31,329 |
| Special Income Charges | -1.3M | 135,528 | 1,098 | -20,835 |
| Restructuring And Mergern Acquisition | -- | 87,781 | 0.00 | 0.00 |
| Gain On Sale Of Security | -596,316 | 251,116 | -5.1M | -2.6M |
| Earnings From Equity Interest | 0.00 | 0.00 | -102,756 | 0.00 |
| Pretax Income | -5.1M | -2.8M | -6.6M | -9.3M |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Income From Continuing Operation Net Minority Interest | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Income Including Noncontrolling Interests | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Income Common Stockholders | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Income | -5.1M | -2.8M | -6.6M | -9.3M |
| EBITDA | -4.0M | -2.6M | -6.5M | -9.3M |
| Normalized EBITDA | -2.1M | -3.0M | -1.5M | -6.7M |
| Basic EPS | -0.15 | -0.08 | -0.21 | -0.34 |
| Diluted EPS | -0.15 | -0.08 | -0.21 | -0.34 |
| Basic Average Shares | 34.7M | 33.9M | 31.3M | 27.5M |
| Diluted Average Shares | 34.7M | 33.9M | 31.3M | 27.5M |
| Total Unusual Items | -1.9M | 386,644 | -5.1M | -2.6M |
| Total Unusual Items Excluding Goodwill | -1.9M | 386,644 | -5.1M | -2.6M |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -3.2M | -3.2M | -1.5M | -6.7M |
| Diluted NI Availto Com Stockholders | -5.1M | -2.8M | -6.6M | -9.3M |
| Gain On Sale Of Ppe | -- | -- | -2.1M | 0.00 |
| Net Income Continuous Operations | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Non Operating Interest Income Expense | -1.1M | -180,102 | -243.00 | -55,500 |
| Other Gand A | 1.7M | 1.7M | 1.5M | 4.9M |
| Other Special Charges | 1.3M | -135,528 | -1,098 | 20,835 |
| Salaries And Wages | 334,534 | 1.2M | 954,465 | 990,448 |
| Selling And Marketing Expense | 14,883 | 61,614 | 750,043 | 760,887 |
| Total Expenses | 2.1M | 2.9M | 3.2M | 6.7M |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 0.00 | 47,098 | 24,950 | 9,273 |
| Cash Cash Equivalents And Short Term Investments | 1.8M | 1.8M | 1.8M | 463,492 |
| Cash Financial | 0.00 | 47,098 | 24,950 | 9,273 |
| Other Short Term Investments | 1.8M | 1.8M | 1.8M | 454,219 |
| Receivables | 7,747 | 210,423 | 8,780 | 1.3M |
| Prepaid Assets | 30,936 | 507,878 | 64,613 | 62,122 |
| Current Assets | 1.8M | 2.6M | 1.9M | 1.8M |
| Other Non Current Assets | -- | 12.3M | 5.5M | 1.9M |
| Total Non Current Assets | 18.5M | 15.6M | 13.1M | 8.6M |
| Total Assets | 20.3M | 18.1M | 15.1M | 10.4M |
| Current Debt | 6.0M | 3.5M | 718,238 | 647,762 |
| Current Debt And Capital Lease Obligation | 6.0M | 3.5M | 718,238 | 647,762 |
| Accounts Payable | 2.5M | 905,340 | 1.4M | 1.4M |
| Payables | 2.5M | 905,340 | 1.4M | 1.4M |
| Payables And Accrued Expenses | 5.0M | 3.8M | 4.9M | 5.5M |
| Current Accrued Expenses | 2.5M | 2.9M | 3.5M | 4.1M |
| Other Current Liabilities | 1.7M | 1.7M | -- | -- |
| Current Liabilities | 12.6M | 9.0M | 5.6M | 6.2M |
| Long Term Debt | 839,132 | 785,129 | -- | -- |
| Long Term Debt And Capital Lease Obligation | 839,132 | 785,129 | -- | -- |
| Other Non Current Liabilities | 2.7M | 3.3M | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 3.5M | 4.1M | 3.8M | 0.00 |
| Total Liabilities Net Minority Interest | 16.2M | 13.1M | 9.4M | 6.2M |
| Common Stock | 29.4M | 26.4M | 25.5M | 20.2M |
| Capital Stock | 29.4M | 26.4M | 25.5M | 20.2M |
| Retained Earnings | -36.6M | -31.5M | -28.7M | -22.1M |
| Gains Losses Not Affecting Retained Earnings | 11.3M | 10.1M | 8.8M | 6.1M |
| Other Equity Adjustments | 11.3M | 10.1M | 8.8M | 6.1M |
| Common Stock Equity | 4.1M | 5.0M | 5.7M | 4.3M |
| Stockholders Equity | 4.1M | 5.0M | 5.7M | 4.3M |
| Total Equity Gross Minority Interest | 4.1M | 5.0M | 5.7M | 4.3M |
| Total Capitalization | 4.9M | 5.8M | 5.7M | 4.3M |
| Net Tangible Assets | 4.1M | 5.0M | 5.7M | 4.3M |
| Tangible Book Value | 4.1M | 5.0M | 5.7M | 4.3M |
| Working Capital | -10.8M | -6.5M | -3.7M | -4.4M |
| Invested Capital | 10.9M | 9.3M | 6.4M | 4.9M |
| Total Debt | 6.8M | 4.3M | 718,238 | 647,762 |
| Net Debt | 6.8M | 4.2M | 693,288 | 638,489 |
| Share Issued | 37.4M | 34.1M | 33.5M | 29.0M |
| Ordinary Shares Number | 37.4M | 34.1M | 33.5M | 29.0M |
| Current Notes Payable | 977,641 | 30,000 | 0.00 | 90,000 |
| Derivative Product Liabilities | 0.00 | 0.00 | 3.8M | -- |
| Dueto Related Parties Current | 669,449 | 698,950 | 0.00 | -- |
| Dueto Related Parties Non Current | 2.7M | 3.3M | 0.00 | -- |
| Interest Payable | 651,999 | 776,293 | 749,684 | -- |
| Investment Properties | 18.4M | 15.5M | 12.5M | 8.0M |
| Line Of Credit | 54,227 | 0.00 | 0.00 | -- |
| Loans Receivable | 0.00 | 206,947 | 0.00 | 1.3M |
| Non Current Note Receivables | 0.00 | 0.00 | 644,990 | 543,979 |
| Non Current Prepaid Assets | 82,737 | 51,192 | 32,029 | 57,843 |
| Other Current Borrowings | 4.9M | 3.5M | 718,238 | 557,762 |
| Other Equity Interest | -- | 9.4M | 7.8M | -- |
| Other Receivables | 7,747 | 3,476 | 8,780 | 3,750 |
| Tradeand Other Payables Non Current | 0.00 | 0.00 | 0.00 | -- |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Operating Cash Flow | -1.2M | -2.2M | -2.5M | -2.0M |
| Cash Flow From Continuing Operating Activities | -1.2M | -2.2M | -2.5M | -2.1M |
| Stock Based Compensation | 334,534 | 1.2M | 954,465 | 990,448 |
| Change In Working Capital | 1.3M | -384,769 | -161,019 | 3.6M |
| Changes In Account Receivables | -- | -- | -15,594 | -13,943 |
| Change In Receivables | 441,126 | 19,012 | -15,594 | -13,943 |
| Change In Payables And Accrued Expense | 809,146 | -403,781 | -145,425 | 3.6M |
| Other Non Cash Items | 1.2M | 34,785 | -2.6M | 68,809 |
| Purchase Of Investment | -- | -- | -2.0M | -505,374 |
| Sale Of Investment | 0.00 | 0.00 | 722,393 | 0.00 |
| Net Investment Purchase And Sale | 0.00 | 0.00 | 722,393 | 0.00 |
| Investing Cash Flow | -1.1M | -3.6M | -1.7M | -1.6M |
| Cash Flow From Continuing Investing Activities | -1.1M | -3.6M | -1.7M | -1.6M |
| Issuance Of Debt | 1.7M | 4.7M | 325,056 | 178,937 |
| Repayment Of Debt | -264,389 | -60,626 | -146,331 | -244,391 |
| Net Issuance Payments Of Debt | 1.4M | 4.7M | 178,725 | -65,454 |
| Issuance Of Capital Stock | 0.00 | 386,000 | 3.1M | 2.4M |
| Net Common Stock Issuance | 0.00 | 386,000 | 3.1M | 2.4M |
| Financing Cash Flow | 2.1M | 5.9M | 4.2M | 3.6M |
| Cash Flow From Continuing Financing Activities | 2.1M | 5.9M | 4.2M | 3.6M |
| Effect Of Exchange Rate Changes | 69,283 | -76,478 | 62,509 | 31,262 |
| Changes In Cash | -170,608 | 98,626 | -46,832 | -69,661 |
| Beginning Cash Position | 47,098 | 24,950 | 9,273 | 47,672 |
| End Cash Position | -54,227 | 47,098 | 24,950 | 9,273 |
| Free Cash Flow | -1.2M | -2.2M | -2.5M | -2.0M |
| Income Tax Paid Supplemental Data | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Paid Supplemental Data | 0.00 | 0.00 | 0.00 | 0.00 |
| Common Stock Issuance | 0.00 | 386,000 | 3.1M | 2.4M |
| Earnings Losses From Equity Investments | 0.00 | 0.00 | 102,756 | 0.00 |
| Gain Loss On Investment Securities | -86,001 | -117,648 | 2.1M | -- |
| Gain Loss On Sale Of Business | 538,461 | 0.00 | 3.8M | -- |
| Long Term Debt Issuance | 0.00 | 4.6M | 0.00 | 0.00 |
| Long Term Debt Payments | -- | -- | -- | -795,071 |
| Net Foreign Currency Exchange Gain Loss | 680,585 | -49,193 | 270,644 | 15,966 |
| Net Income From Continuing Operations | -5.1M | -2.8M | -6.6M | -9.3M |
| Net Investment Properties Purchase And Sale | -749,887 | -3.1M | -2.0M | -505,374 |
| Net Long Term Debt Issuance | 0.00 | 4.6M | 0.00 | 0.00 |
| Net Other Financing Charges | -220,500 | 437,154 | -91,846 | -579,806 |
| Net Other Investing Changes | -380,312 | -499,182 | -385,117 | -1.1M |
| Net Short Term Debt Issuance | 1.4M | 80,000 | 178,725 | -65,454 |
| Operating Gains Losses | 1.1M | -166,841 | 6.3M | 68,130 |
| Proceeds From Stock Option Exercised | 911,350 | 387,000 | 956,000 | 1.8M |
| Short Term Debt Issuance | 1.7M | 140,626 | 325,056 | 178,937 |
| Short Term Debt Payments | -264,389 | -60,626 | -146,331 | -244,391 |
| Unrealized Gain Loss On Investment Securities | 30,510 | 0.00 | -400,781 | 2.5M |