International Battery Metals Ltd.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2022Jan 31, 2022 |
|---|---|---|---|
| Total Revenue | 871,000 | 0.00 | 0.00 |
| Operating Revenue | 871,000 | 0.00 | 0.00 |
| Cost Of Revenue | 2.6M | 1.1M | 1.1M |
| Gross Profit | -1.8M | -1.1M | -1.1M |
| Selling General And Administration | 9.0M | 9.5M | 2.0M |
| General And Administrative Expense | -- | -- | 1.8M |
| Depreciation And Amortization In Income Statement | -- | -- | 484.00 |
| Other Operating Expenses | 4.4M | -- | -- |
| Operating Expense | 13.4M | 9.5M | 2.0M |
| Operating Income | -15.2M | -10.6M | -3.1M |
| EBIT | -15.2M | -10.6M | 146,706 |
| Interest Expense | -- | -- | 0.00 |
| Interest Expense Non Operating | -- | -- | 0.00 |
| Net Interest Income | -- | -- | -38,541 |
| Other Income Expense | 11.7M | 2.1M | 3.3M |
| Special Income Charges | -502,000 | 0.00 | 0.00 |
| Write Off | 502,000 | 0.00 | -- |
| Gain On Sale Of Security | 12.2M | 2.1M | 3.3M |
| Pretax Income | -3.5M | -8.5M | 146,706 |
| Tax Provision | 0.00 | 0.00 | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 855,959 |
| Net Income From Continuing And Discontinued Operation | -3.5M | -8.5M | 146,706 |
| Net Income From Continuing Operation Net Minority Interest | -3.5M | -8.5M | 146,706 |
| Net Income Including Noncontrolling Interests | -3.5M | -8.5M | 146,706 |
| Net Income Common Stockholders | -3.5M | -8.5M | 146,706 |
| Net Income | -3.5M | -8.5M | 146,706 |
| EBITDA | -12.6M | -9.5M | 1.2M |
| Normalized EBITDA | -24.3M | -11.6M | -2.0M |
| Reconciled Depreciation | 2.6M | 1.1M | 1.1M |
| Basic EPS | -0.01 | -0.04 | 0.00 |
| Diluted EPS | -0.01 | -0.04 | 0.00 |
| Basic Average Shares | 238.4M | 204.2M | 126.0M |
| Diluted Average Shares | 238.4M | 204.2M | 132.3M |
| Total Unusual Items | 11.7M | 2.1M | 3.3M |
| Total Unusual Items Excluding Goodwill | 11.7M | 2.1M | 3.3M |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.26 |
| Normalized Income | -15.2M | -10.6M | -2.3M |
| Depreciation Amortization Depletion Income Statement | -- | -- | 484.00 |
| Depreciation Income Statement | -- | -- | 484.00 |
| Diluted NI Availto Com Stockholders | -3.5M | -8.5M | 146,706 |
| Net Income Continuous Operations | -3.5M | -8.5M | 146,706 |
| Net Non Operating Interest Income Expense | -- | -- | -38,541 |
| Other Gand A | -- | -- | 1.1M |
| Reconciled Cost Of Revenue | 2.6M | 1.1M | 1.1M |
| Rent And Landing Fees | -- | -- | 16,456 |
| Rent Expense Supplemental | -- | -- | 16,456 |
| Salaries And Wages | -- | -- | 761,308 |
| Selling And Marketing Expense | -- | -- | 154,217 |
| Total Expenses | 16.1M | 10.6M | 3.1M |
| Total Operating Income As Reported | -15.2M | -10.6M | -3.2M |
| Total Other Finance Cost | -- | -- | 38,541 |
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2022Jan 31, 2022 |
|---|---|---|---|
| Cash And Cash Equivalents | 10.7M | 1.0M | 263,437 |
| Cash Cash Equivalents And Short Term Investments | 10.7M | 1.0M | 263,437 |
| Cash Financial | 10.7M | 1.0M | 263,437 |
| Accounts Receivable | 447,000 | 105,000 | -- |
| Receivables | 459,000 | 121,000 | 9,626 |
| Inventory | 1.1M | 0.00 | -- |
| Prepaid Assets | 116,000 | 305,000 | 3,990 |
| Other Current Assets | 157,000 | 31,000 | -- |
| Current Assets | 12.5M | 1.5M | 277,054 |
| Gross PPE | 30.2M | 28.9M | 18.9M |
| Accumulated Depreciation | -1.6M | -4,000 | -379.28 |
| Net PPE | 28.7M | 28.9M | 18.9M |
| Goodwill And Other Intangible Assets | 3.3M | 4.3M | 6.5M |
| Other Intangible Assets | 3.3M | 4.3M | 6.5M |
| Total Non Current Assets | 31.9M | 33.2M | 25.4M |
| Total Assets | 44.5M | 34.7M | 25.7M |
| Current Debt And Capital Lease Obligation | 89,000 | 67,000 | -- |
| Accounts Payable | 1.3M | 1.3M | 5.2M |
| Payables | 1.3M | 2.0M | 5.2M |
| Payables And Accrued Expenses | 1.8M | 2.6M | 15.4M |
| Current Accrued Expenses | 533,000 | 593,000 | 10.2M |
| Other Current Liabilities | 679,000 | -- | -- |
| Current Liabilities | 2.6M | 2.6M | 15.4M |
| Long Term Debt And Capital Lease Obligation | 143,000 | -- | -- |
| Long Term Capital Lease Obligation | 143,000 | 0.00 | 0.00 |
| Total Non Current Liabilities Net Minority Interest | 15.3M | 4.4M | 0.00 |
| Total Liabilities Net Minority Interest | 17.9M | 7.0M | 15.4M |
| Common Stock | 66.2M | 63.7M | 21.1M |
| Capital Stock | 66.2M | 63.7M | 21.1M |
| Retained Earnings | -39.6M | -36.0M | -19.4M |
| Gains Losses Not Affecting Retained Earnings | -- | -- | 4.4M |
| Other Equity Adjustments | -- | -- | 4.4M |
| Common Stock Equity | 26.6M | 27.7M | 10.3M |
| Stockholders Equity | 26.6M | 27.7M | 10.3M |
| Total Equity Gross Minority Interest | 26.6M | 27.7M | 10.3M |
| Total Capitalization | 26.6M | 27.7M | 10.3M |
| Net Tangible Assets | 23.3M | 23.3M | 3.8M |
| Tangible Book Value | 23.3M | 23.3M | 3.8M |
| Working Capital | 9.9M | -1.1M | -15.1M |
| Invested Capital | 26.6M | 27.7M | 10.3M |
| Total Debt | 232,000 | 67,000 | 0.00 |
| Share Issued | 269.0M | 211.4M | 132.3M |
| Ordinary Shares Number | 269.0M | 211.4M | 132.3M |
| Buildings And Improvements | 232,000 | 67,000 | 0.00 |
| Capital Lease Obligations | 232,000 | 67,000 | 0.00 |
| Current Capital Lease Obligation | 89,000 | 67,000 | 0.00 |
| Derivative Product Liabilities | 15.2M | 4.4M | -- |
| Dueto Related Parties Current | 0.00 | 710,000 | -- |
| Machinery Furniture Equipment | 33,000 | 23,000 | 1,897 |
| Non Current Deferred Assets | -- | -- | 0.00 |
| Non Current Prepaid Assets | -- | 0.00 | 0.00 |
| Other Equity Interest | -- | -- | 4.3M |
| Other Properties | 544,000 | 183,000 | 24.1M |
| Taxes Receivable | 12,000 | 16,000 | 9,626 |
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2022Jan 31, 2022 |
|---|---|---|---|
| Operating Cash Flow | -13.5M | -5.9M | -602,426 |
| Cash Flow From Continuing Operating Activities | -13.5M | -5.9M | -602,426 |
| Depreciation And Amortization | 2.6M | 1.1M | 1.1M |
| Depreciation Amortization Depletion | 2.6M | 1.1M | 1.1M |
| Stock Based Compensation | 1.8M | 3.6M | 357,821 |
| Change In Working Capital | -2.1M | 31,000 | 1.1M |
| Changes In Account Receivables | -337,000 | -76,000 | -5,058 |
| Change In Receivables | -337,000 | -76,000 | -5,058 |
| Change In Inventory | -1.1M | 0.00 | -- |
| Change In Payables And Accrued Expense | -810,000 | -36,000 | 1.1M |
| Change In Payable | -810,000 | -36,000 | 1.1M |
| Change In Other Current Liabilities | 1,000 | 0.00 | -- |
| Other Non Cash Items | -- | 681,000 | -- |
| Capital Expenditure | -1.3M | -2.6M | -1.0M |
| Purchase Of PPE | -1.3M | -2.6M | -1.0M |
| Net PPE Purchase And Sale | -1.3M | -2.6M | -1.0M |
| Investing Cash Flow | -1.3M | -2.6M | -1.0M |
| Cash Flow From Continuing Investing Activities | -1.3M | -2.6M | -1.0M |
| Repayment Of Debt | -- | -- | 0.00 |
| Net Issuance Payments Of Debt | -- | -- | 0.00 |
| Issuance Of Capital Stock | 24.4M | 9.3M | 557,403 |
| Net Common Stock Issuance | 24.4M | 9.3M | 557,403 |
| Financing Cash Flow | 24.5M | 9.2M | 1.7M |
| Cash Flow From Continuing Financing Activities | 24.5M | 9.2M | 1.7M |
| Effect Of Exchange Rate Changes | -- | -- | 3,334 |
| Changes In Cash | 9.7M | 725,000 | 93,806 |
| Beginning Cash Position | 1.0M | 301,000 | 166,297 |
| End Cash Position | 10.7M | 1.0M | 263,437 |
| Free Cash Flow | -14.8M | -8.5M | -1.6M |
| Amortization Cash Flow | 1.1M | 1.1M | 1.1M |
| Amortization Of Intangibles | 1.1M | 1.1M | 1.1M |
| Change In Account Payable | -810,000 | -36,000 | 1.1M |
| Change In Prepaid Assets | 62,000 | 143,000 | 79,540 |
| Common Stock Issuance | 24.4M | 9.3M | 557,403 |
| Depreciation | 1.6M | 3,000 | 379.28 |
| Gain Loss On Investment Securities | -12.2M | -2.1M | -3.3M |
| Long Term Debt Payments | -- | -- | 0.00 |
| Net Foreign Currency Exchange Gain Loss | -- | -- | 0.00 |
| Net Income From Continuing Operations | -3.5M | -8.5M | 146,706 |
| Net Intangibles Purchase And Sale | -- | -- | -5,203 |
| Net Long Term Debt Issuance | -- | -- | 0.00 |
| Net Other Financing Charges | 77,000 | -300,000 | -- |
| Operating Gains Losses | -12.2M | -2.1M | -3.3M |
| Proceeds From Stock Option Exercised | 0.00 | 293,000 | 1.2M |
| Purchase Of Intangibles | -- | -- | -5,203 |