International Battery Metals Ltd.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Total Revenue | 64,000 | 7,000 | -10,000 | -4,000 | 639,000 | -- |
| Operating Revenue | 64,000 | 7,000 | -10,000 | -4,000 | 639,000 | -- |
| Cost Of Revenue | 784,000 | 768,000 | -815,000 | 1.5M | 1.3M | -- |
| Gross Profit | -720,000 | -761,000 | 805,000 | -1.5M | -665,000 | -- |
| Selling General And Administration | 2.2M | 2.3M | 2.3M | 2.1M | 2.9M | -- |
| Other Operating Expenses | 509,000 | 600,000 | 980,000 | 464,000 | 461,000 | -- |
| Operating Expense | 2.7M | 2.9M | 3.3M | 2.6M | 3.4M | -- |
| Operating Income | -3.4M | -3.6M | -2.5M | -4.1M | -4.1M | -- |
| EBIT | -3.4M | -3.6M | -2.5M | -4.1M | -4.1M | -- |
| Other Income Expense | 6.4M | 5.3M | 4.4M | -7.6M | 20.8M | -- |
| Special Income Charges | -2.4M | -- | -- | -- | 0.00 | -- |
| Write Off | 0.00 | -- | -- | -- | 0.00 | -- |
| Gain On Sale Of Security | 8.8M | 5.3M | 4.9M | -7.6M | 20.8M | -- |
| Pretax Income | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Tax Provision | -- | -- | 0.00 | 0.00 | 0.00 | -- |
| Tax Effect Of Unusual Items | 960,600 | 798,450 | 0.00 | 0.00 | 3.1M | -- |
| Net Income From Continuing And Discontinued Operation | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Net Income From Continuing Operation Net Minority Interest | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Net Income Including Noncontrolling Interests | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Net Income Common Stockholders | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Net Income | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| EBITDA | -2.7M | -2.9M | -2.5M | -1.7M | -3.4M | -- |
| Normalized EBITDA | -9.1M | -8.2M | -6.9M | 5.9M | -24.2M | -- |
| Reconciled Depreciation | 772,000 | 767,000 | -815,000 | 2.3M | 664,000 | -- |
| Basic EPS | 0.01 | 0.01 | -- | -0.05 | 0.07 | -0.04 |
| Diluted EPS | 0.01 | 0.01 | -- | -0.05 | 0.07 | -0.04 |
| Basic Average Shares | 287.0M | 271.1M | -- | 242.9M | 242.7M | 225.1M |
| Diluted Average Shares | 291.6M | 277.4M | -- | 242.9M | 246.3M | 225.1M |
| Total Unusual Items | 6.4M | 5.3M | 4.4M | -7.6M | 20.8M | -- |
| Total Unusual Items Excluding Goodwill | 6.4M | 5.3M | 4.4M | -7.6M | 20.8M | -- |
| Tax Rate For Calcs | 0.15 | 0.15 | 0.00 | 0.00 | 0.15 | -- |
| Normalized Income | -2.5M | -2.8M | -2.5M | -4.1M | -952,800 | -- |
| Diluted NI Availto Com Stockholders | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Net Income Continuous Operations | 3.0M | 1.7M | 1.9M | -11.6M | 16.7M | -- |
| Other Special Charges | 2.4M | -- | -- | -- | -- | -- |
| Reconciled Cost Of Revenue | 784,000 | 768,000 | -815,000 | 1.5M | 1.3M | -- |
| Total Expenses | 3.5M | 3.6M | 2.5M | 4.1M | 4.7M | -- |
| Total Operating Income As Reported | -3.4M | -3.6M | -2.5M | -4.1M | -4.1M | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Cash And Cash Equivalents | 9.4M | 7.0M | 10.7M | 5.4M | 8.3M | -- |
| Cash Cash Equivalents And Short Term Investments | 9.4M | 7.0M | 10.7M | 5.4M | 8.3M | -- |
| Cash Financial | 9.4M | 7.0M | 10.7M | 5.4M | 8.3M | -- |
| Accounts Receivable | 510,000 | 515,000 | 447,000 | 944,000 | 948,000 | -- |
| Receivables | 515,000 | 520,000 | 459,000 | 954,000 | 989,000 | -- |
| Inventory | 1.1M | 1.1M | 1.1M | 1.1M | 1.1M | -- |
| Prepaid Assets | 219,000 | 109,000 | 116,000 | -- | -- | 305,000 |
| Other Current Assets | 175,000 | 157,000 | 157,000 | 250,000 | 247,000 | -- |
| Current Assets | 11.4M | 8.9M | 12.5M | 7.7M | 10.7M | -- |
| Gross PPE | 30.6M | 30.6M | 30.2M | 30.1M | 29.7M | -- |
| Accumulated Depreciation | -2.6M | -2.1M | -1.6M | -2.6M | -566,000 | -- |
| Net PPE | 28.0M | 28.5M | 28.7M | 27.5M | 29.1M | -- |
| Goodwill And Other Intangible Assets | 2.7M | 3.0M | 3.3M | 3.5M | 3.8M | -- |
| Other Intangible Assets | 2.7M | 3.0M | 3.3M | 3.5M | 3.8M | -- |
| Total Non Current Assets | 30.7M | 31.5M | 31.9M | 31.0M | 32.9M | -- |
| Total Assets | 42.1M | 40.4M | 44.5M | 38.7M | 43.6M | -- |
| Current Debt And Capital Lease Obligation | 94,000 | 92,000 | 89,000 | 87,000 | 17,000 | -- |
| Accounts Payable | 1.0M | 1.0M | 1.3M | 797,000 | 1.3M | -- |
| Payables | 1.0M | 1.0M | 1.3M | 797,000 | 1.3M | -- |
| Payables And Accrued Expenses | 1.7M | 1.7M | 1.8M | 1.1M | 1.7M | -- |
| Current Accrued Expenses | 657,000 | 693,000 | 533,000 | 336,000 | 434,000 | -- |
| Other Current Liabilities | -- | -- | 679,000 | -- | -- | -- |
| Current Liabilities | 1.8M | 1.8M | 2.6M | 1.2M | 1.7M | -- |
| Long Term Debt And Capital Lease Obligation | 95,000 | 120,000 | 143,000 | 167,000 | -- | -- |
| Long Term Capital Lease Obligation | 95,000 | 120,000 | 143,000 | 167,000 | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 8.2M | 10.6M | 15.3M | 12.7M | 4.9M | -- |
| Total Liabilities Net Minority Interest | 10.0M | 12.4M | 17.9M | 13.9M | 6.7M | -- |
| Common Stock | 67.1M | 65.8M | 66.2M | 66.3M | 65.9M | -- |
| Capital Stock | 67.1M | 65.8M | 66.2M | 66.3M | 65.9M | -- |
| Retained Earnings | -34.9M | -37.9M | -39.6M | -41.5M | -29.0M | -- |
| Common Stock Equity | 32.2M | 27.9M | 26.6M | 24.8M | 36.9M | -- |
| Stockholders Equity | 32.2M | 27.9M | 26.6M | 24.8M | 36.9M | -- |
| Total Equity Gross Minority Interest | 32.2M | 27.9M | 26.6M | 24.8M | 36.9M | -- |
| Total Capitalization | 32.2M | 27.9M | 26.6M | 24.8M | 36.9M | -- |
| Net Tangible Assets | 29.4M | 25.0M | 23.3M | 21.3M | 33.1M | -- |
| Tangible Book Value | 29.4M | 25.0M | 23.3M | 21.3M | 33.1M | -- |
| Working Capital | 9.6M | 7.1M | 9.9M | 6.5M | 8.9M | -- |
| Invested Capital | 32.2M | 27.9M | 26.6M | 24.8M | 36.9M | -- |
| Total Debt | 189,000 | 212,000 | 232,000 | 254,000 | 17,000 | -- |
| Share Issued | 296.8M | 271.3M | 269.0M | 242.9M | 242.9M | -- |
| Ordinary Shares Number | 296.8M | 271.3M | 269.0M | 242.9M | 242.9M | -- |
| Buildings And Improvements | 187,000 | 210,000 | 232,000 | 254,000 | 17,000 | -- |
| Capital Lease Obligations | 189,000 | 212,000 | 232,000 | 254,000 | 17,000 | -- |
| Current Capital Lease Obligation | 94,000 | 92,000 | 89,000 | 87,000 | 17,000 | -- |
| Derivative Product Liabilities | 8.1M | 10.5M | 15.2M | 12.5M | 4.9M | -- |
| Dueto Related Parties Current | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Machinery Furniture Equipment | 29.5M | 29.5M | 33,000 | 29.5M | 29.5M | -- |
| Non Current Prepaid Assets | -- | -- | -- | -- | -- | 0.00 |
| Other Properties | 881,000 | 875,000 | 544,000 | 399,000 | 183,000 | -- |
| Taxes Receivable | 5,000 | 5,000 | 12,000 | 10,000 | 41,000 | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|
| Operating Cash Flow | -2.4M | -3.3M | -2.4M | -2.7M | -3.9M | -- |
| Cash Flow From Continuing Operating Activities | -2.4M | -3.3M | -2.4M | -2.7M | -3.9M | -- |
| Depreciation And Amortization | 772,000 | 767,000 | -815,000 | 2.3M | 664,000 | -- |
| Depreciation Amortization Depletion | 772,000 | 767,000 | -815,000 | 2.3M | 664,000 | -- |
| Stock Based Compensation | 413,000 | -276,000 | 437,000 | 436,000 | 827,000 | -- |
| Change In Working Capital | -184,000 | -190,000 | 987,000 | -566,000 | -1.4M | -- |
| Changes In Account Receivables | -71,000 | -61,000 | 496,000 | 35,000 | -639,000 | -- |
| Change In Receivables | -71,000 | -61,000 | 496,000 | 35,000 | -639,000 | -- |
| Change In Inventory | -- | -- | 9,000 | 0.00 | -- | -- |
| Change In Payables And Accrued Expense | 13,000 | -136,000 | 505,000 | -599,000 | 276,000 | -- |
| Change In Payable | 13,000 | -136,000 | 505,000 | -599,000 | 276,000 | -- |
| Capital Expenditure | -8,000 | -351,000 | -146,000 | -221,000 | -4,000 | -- |
| Purchase Of PPE | -8,000 | -351,000 | -146,000 | -221,000 | -4,000 | -- |
| Net PPE Purchase And Sale | -8,000 | -351,000 | -146,000 | -221,000 | -4,000 | -- |
| Investing Cash Flow | -8,000 | -351,000 | -146,000 | -221,000 | -4,000 | -- |
| Cash Flow From Continuing Investing Activities | -8,000 | -351,000 | -146,000 | -221,000 | -4,000 | -- |
| Issuance Of Capital Stock | 5.0M | 0.00 | 7.5M | 0.00 | 0.00 | -- |
| Net Common Stock Issuance | 5.0M | 0.00 | 7.5M | 0.00 | 0.00 | -- |
| Financing Cash Flow | 4.8M | -27,000 | 7.8M | 0.00 | 0.00 | -- |
| Cash Flow From Continuing Financing Activities | 4.8M | -27,000 | 7.8M | 0.00 | 0.00 | -- |
| Changes In Cash | 2.4M | -3.7M | 5.3M | -2.9M | -3.9M | -- |
| Beginning Cash Position | 7.0M | 10.7M | 5.4M | 8.3M | 12.3M | -- |
| End Cash Position | 9.4M | 7.0M | 10.7M | 5.4M | 8.3M | -- |
| Free Cash Flow | -2.4M | -3.7M | -2.5M | -2.9M | -3.9M | -- |
| Amortization Cash Flow | 268,000 | 269,000 | 269,000 | 270,000 | 268,000 | -- |
| Amortization Of Intangibles | 268,000 | 269,000 | 269,000 | 270,000 | 268,000 | -- |
| Change In Account Payable | 13,000 | -136,000 | 505,000 | -599,000 | 276,000 | -- |
| Change In Prepaid Assets | -127,000 | 7,000 | -24,000 | -2,000 | 77,000 | -- |
| Common Stock Issuance | 5.0M | 0.00 | 7.5M | 0.00 | 0.00 | -- |
| Depreciation | 504,000 | 498,000 | -1.1M | 2.1M | 396,000 | -- |
| Gain Loss On Investment Securities | -8.8M | -5.3M | -4.2M | 6.9M | -20.8M | -- |
| Net Income From Continuing Operations | 3.0M | 1.7M | 1.9M | -12.5M | 16.7M | -- |
| Net Other Financing Charges | -167,000 | -27,000 | 283,000 | 0.00 | 0.00 | -- |
| Operating Gains Losses | -8.8M | -5.3M | -4.2M | 6.9M | -20.8M | -- |
| Proceeds From Stock Option Exercised | -- | -- | 0.00 | 0.00 | 0.00 | 0.00 |