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GSP Resource Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Total Revenue 0.00 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00 0.00
Selling General And Administration 117,319 273,965 139,575 195,110 75,821
General And Administrative Expense 117,319 273,965 133,408 193,506 75,321
Research And Development -- -- -- 51,973 12,000
Operating Expense 117,319 273,965 139,575 195,110 75,821
Operating Income -117,319 -273,965 -139,575 -195,110 -75,821
EBIT -117,319 -273,965 -139,575 -195,110 -75,821
Interest Income 0.00 738.00 0.00 0.00 1,190
Interest Income Non Operating 0.00 738.00 0.00 0.00 1,190
Net Interest Income 0.00 738.00 0.00 0.00 1,190
Other Income Expense 1,000 500.00 -- 500.00 270.00
Other Non Operating Income Expenses -- -- -- -- 270.00
Gain On Sale Of Security 1,000 500.00 -- 500.00 --
Pretax Income -116,319 -272,727 -139,575 -194,610 -74,631
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -116,319 -272,727 -139,575 -194,110 -74,631
Net Income From Continuing Operation Net Minority Interest -116,319 -272,727 -139,575 -194,110 -74,631
Net Income Including Noncontrolling Interests -116,319 -272,727 -139,575 -194,610 -74,631
Net Income Common Stockholders -116,319 -272,727 -139,575 -194,110 -74,631
Net Income -116,319 -272,727 -139,575 -194,110 -74,631
EBITDA -117,319 -273,965 -139,575 -195,110 -75,821
Normalized EBITDA -118,319 -274,465 -139,575 -195,610 -75,821
Basic EPS 0.00 -0.01 0.00 0.00 0.00
Diluted EPS 0.00 -0.01 0.00 0.00 0.00
Basic Average Shares 46.2M 46.2M 39.8M 35.3M 30.0M
Diluted Average Shares 46.2M 46.2M 39.8M 35.3M 30.0M
Total Unusual Items 1,000 500.00 -- 500.00 --
Total Unusual Items Excluding Goodwill 1,000 500.00 -- 500.00 --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -117,319 -273,227 -139,575 -194,610 -74,631
Diluted NI Availto Com Stockholders -116,319 -272,727 -139,575 -194,110 -74,631
Insurance And Claims 1,875 1,875 2,055 1,875 1,875
Net Income Continuous Operations -116,319 -272,727 -139,575 -194,610 -74,631
Net Non Operating Interest Income Expense 0.00 738.00 0.00 0.00 1,190
Other Gand A 113,194 122,840 129,103 189,381 55,784
Rent And Landing Fees 2,250 2,250 2,250 2,250 2,250
Rent Expense Supplemental 2,250 2,250 2,250 2,250 2,250
Salaries And Wages 0.00 147,000 0.00 0.00 15,412
Selling And Marketing Expense 0.00 0.00 6,167 1,604 500.00
Total Expenses 117,319 273,965 139,575 195,110 75,821
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Cash And Cash Equivalents 164,130 331,023 82,386 425,106 140,581
Cash Cash Equivalents And Short Term Investments 168,630 334,523 87,386 430,106 145,081
Cash Financial 164,130 331,023 82,386 425,106 140,581
Other Short Term Investments 4,500 3,500 5,000 5,000 4,500
Receivables 16,028 9,565 42,827 38,936 15,718
Prepaid Assets 31,101 8,805 139,481 37,172 34,537
Current Assets 215,759 352,893 269,694 506,214 195,336
Net PPE 3.5M 3.4M 3.4M 3.0M 2.7M
Other Non Current Assets 27,000 27,000 27,000 27,000 27,000
Total Non Current Assets 3.5M 3.5M 3.4M 3.0M 2.7M
Total Assets 3.7M 3.8M 3.7M 3.5M 2.9M
Accounts Payable 45,475 17,443 100,944 99,224 171,957
Payables 54,595 28,043 127,963 112,748 177,787
Payables And Accrued Expenses 54,595 28,043 127,963 112,748 177,787
Other Current Liabilities -- 1.00 -- -- --
Current Liabilities 54,595 28,044 127,963 112,748 227,787
Total Non Current Liabilities Net Minority Interest 0.00 0.00 1.00 0.00 0.00
Total Liabilities Net Minority Interest 54,595 28,044 127,964 112,748 227,787
Common Stock 5.7M 5.7M 5.2M 5.0M 4.1M
Capital Stock 5.7M 5.7M 5.2M 5.0M 4.1M
Retained Earnings -3.1M -3.0M -2.6M -2.5M -2.3M
Gains Losses Not Affecting Retained Earnings 1.1M 1.1M 887,834 887,834 800,838
Common Stock Equity 3.7M 3.8M 3.5M 3.4M 2.7M
Stockholders Equity 3.7M 3.8M 3.5M 3.4M 2.7M
Total Equity Gross Minority Interest 3.7M 3.8M 3.5M 3.4M 2.7M
Total Capitalization 3.7M 3.8M 3.5M 3.4M 2.7M
Net Tangible Assets 3.7M 3.8M 3.5M 3.4M 2.7M
Tangible Book Value 3.7M 3.8M 3.5M 3.4M 2.7M
Working Capital 161,164 324,849 141,731 393,466 -32,451
Invested Capital 3.7M 3.8M 3.5M 3.4M 2.7M
Share Issued 46.2M 46.2M 40.9M 38.4M 29.8M
Ordinary Shares Number 46.2M 46.2M 40.9M 38.4M 29.8M
Current Deferred Liabilities -- -- -- -- 50,000
Dueto Related Parties Current 9,120 10,600 27,019 13,524 5,830
Taxes Receivable 16,028 9,565 42,827 38,936 15,718
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Operating Cash Flow -134,181 -68,105 -235,018 -175,678 -60,132
Cash Flow From Continuing Operating Activities -141,322 -60,964 -235,018 -175,651 -60,159
Stock Based Compensation 0.00 147,000 0.00 0.00 15,412
Change In Working Capital -24,003 65,263 -95,443 18,959 -940.00
Change In Receivables -13,595 3,566 -3,891 -22,110 -5,116
Change In Payables And Accrued Expense 11,888 2,080 10,757 57,824 9,436
Change In Payable 11,888 2,080 10,757 57,824 9,436
Other Non Cash Items -- -7,141 -- -- 27.00
Capital Expenditure -32,712 -28,895 -107,702 -411,048 -20,694
Purchase Of PPE -32,712 -28,895 -107,702 -411,048 -20,694
Net PPE Purchase And Sale -32,712 -28,895 -107,702 -411,048 -20,694
Investing Cash Flow 35,393 -97,000 -107,702 -411,048 -20,694
Cash Flow From Continuing Investing Activities -32,712 -28,895 -107,702 -411,048 -20,694
Issuance Of Capital Stock 0.00 0.00 0.00 921,250 36,000
Net Common Stock Issuance 0.00 0.00 0.00 921,250 36,000
Financing Cash Flow 0.00 0.00 0.00 871,250 86,000
Cash Flow From Continuing Financing Activities 0.00 0.00 0.00 871,250 86,000
Changes In Cash -166,893 -97,000 -342,720 284,525 5,173
Beginning Cash Position 331,023 428,023 425,106 140,581 135,408
End Cash Position 164,130 331,023 82,386 425,106 140,581
Free Cash Flow -166,893 -97,000 -342,720 -586,726 -80,826
Change In Account Payable 10,368 1,398 -2,738 63,130 6,936
Change In Prepaid Assets -22,296 59,617 -102,309 -16,755 -5,260
Common Stock Issuance 0.00 0.00 0.00 921,250 36,000
Net Income From Continuing Operations -116,319 -272,727 -139,575 -194,110 -74,631
Net Other Financing Charges -- -- -- -- 50,000
Net Other Investing Changes -- -68,105 -- -20,010 20,000
Unrealized Gain Loss On Investment Securities -1,000 -500.00 0.00 -500.00 0.00
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