LibertyStream Infrastructure Partners Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2024Jun 30, 2024 | FY 2023Jun 30, 2023 | FY 2022Jun 30, 2022 | FY 2021Jun 30, 2021 |
|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Cost Of Revenue | 365,952 | 130,153 | 0.00 | 29,623 |
| Gross Profit | -365,952 | -130,153 | 0.00 | -29,623 |
| Selling General And Administration | 3.0M | 2.7M | 1.3M | 309,938 |
| General And Administrative Expense | 2.7M | 1.9M | 827,635 | 268,114 |
| Research And Development | 1.4M | 500,664 | 0.00 | -- |
| Other Operating Expenses | 569,899 | 371,340 | 60,659 | 176,953 |
| Operating Expense | 5.0M | 3.5M | 1.3M | 486,890 |
| Operating Income | -5.4M | -3.7M | -1.3M | -516,514 |
| EBIT | -5.4M | -3.7M | -1.3M | -738,201 |
| Interest Expense | -- | -- | -- | 40,102 |
| Interest Expense Non Operating | -- | -- | -- | 40,102 |
| Interest Income | 77,924 | 17,639 | 0.00 | -- |
| Interest Income Non Operating | 77,924 | 17,639 | 0.00 | -- |
| Net Interest Income | 77,924 | 17,639 | 0.00 | -40,102 |
| Other Income Expense | 292,944 | -1.8M | -2.6M | -221,688 |
| Other Non Operating Income Expenses | 147,827 | 299,468 | -- | -- |
| Special Income Charges | 0.00 | -2.1M | -4.5M | -221,688 |
| Restructuring And Mergern Acquisition | -- | 0.00 | 4.5M | -- |
| Gain On Sale Of Security | 145,117 | -- | 1.9M | -- |
| Pretax Income | -5.0M | -5.5M | -3.9M | -778,304 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Income From Continuing Operation Net Minority Interest | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Income Including Noncontrolling Interests | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Income Common Stockholders | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Income | -5.0M | -5.5M | -3.9M | -778,304 |
| EBITDA | -5.0M | -3.6M | -1.3M | -708,578 |
| Normalized EBITDA | -5.2M | -1.5M | 1.2M | -486,890 |
| Reconciled Depreciation | 356,793 | 75,460 | 0.00 | 29,623 |
| Basic EPS | -0.04 | -0.08 | -0.13 | -0.14 |
| Diluted EPS | -0.04 | -0.08 | -0.13 | -0.14 |
| Basic Average Shares | 128.7M | 69.2M | 28.7M | 5.7M |
| Diluted Average Shares | 128.7M | 69.2M | 28.7M | 5.7M |
| Total Unusual Items | 145,117 | -2.1M | -2.6M | -221,688 |
| Total Unusual Items Excluding Goodwill | 145,117 | -2.1M | -2.6M | -221,688 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -5.1M | -3.4M | -1.3M | -556,616 |
| Diluted NI Availto Com Stockholders | -5.0M | -5.5M | -3.9M | -778,304 |
| Impairment Of Capital Assets | 0.00 | 2.1M | 0.00 | 1.61 |
| Insurance And Claims | 38,199 | 10,762 | 16,039 | -- |
| Net Income Continuous Operations | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Non Operating Interest Income Expense | 77,924 | 17,639 | 0.00 | -40,102 |
| Other Gand A | 1.9M | 1.2M | 469,870 | 268,114 |
| Other Special Charges | -- | -- | -- | 221,686 |
| Reconciled Cost Of Revenue | 365,952 | 130,153 | 0.00 | 29,623 |
| Salaries And Wages | 765,571 | 742,773 | 341,725 | -- |
| Selling And Marketing Expense | 335,367 | 736,515 | 435,852 | 41,824 |
| Total Expenses | 5.4M | 3.7M | 1.3M | 516,514 |
| Line Item | FY 2024Jun 30, 2024 | FY 2023Jun 30, 2023 | FY 2022Jun 30, 2022 | FY 2021Jun 30, 2021 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 922,831 | 677,259 | 2.8M | 2.3M |
| Cash Cash Equivalents And Short Term Investments | 922,831 | 677,259 | 2.8M | 2.3M |
| Cash Financial | 922,831 | 677,259 | 2.8M | 2.3M |
| Accounts Receivable | 123,280 | 88,811 | 0.00 | -- |
| Receivables | 218,771 | 425,753 | 105,947 | 61,637 |
| Prepaid Assets | 66,178 | 139,077 | 91,862 | 349,062 |
| Current Assets | 1.2M | 1.2M | 3.0M | 2.8M |
| Gross PPE | 4.5M | 2.7M | -- | 86,402 |
| Accumulated Depreciation | -11,761 | -- | -- | -59,247 |
| Net PPE | 4.5M | 2.7M | 1.5M | 27,156 |
| Goodwill And Other Intangible Assets | 2.9M | 3.4M | 0.00 | -- |
| Other Intangible Assets | 2.9M | 3.4M | -- | -- |
| Other Non Current Assets | 20,990 | -- | -- | -- |
| Total Non Current Assets | 7.5M | 6.1M | 1.5M | 27,156 |
| Total Assets | 8.7M | 7.3M | 4.6M | 2.8M |
| Current Debt | -- | -- | -- | 1.8M |
| Current Debt And Capital Lease Obligation | 79,781 | -- | -- | 1.8M |
| Accounts Payable | 251,707 | 536,284 | 628,355 | 469,343 |
| Payables | 251,707 | 536,284 | 628,355 | 469,343 |
| Payables And Accrued Expenses | 266,309 | 581,109 | 647,757 | 635,627 |
| Current Accrued Expenses | 14,602 | 44,825 | 19,402 | 166,284 |
| Other Current Liabilities | 153,134 | -- | -- | -- |
| Current Liabilities | 499,223 | 581,109 | 647,757 | 2.5M |
| Long Term Debt And Capital Lease Obligation | 299,382 | -- | -- | 0.00 |
| Long Term Capital Lease Obligation | 299,382 | 0.00 | -- | 0.00 |
| Total Non Current Liabilities Net Minority Interest | 564,373 | 0.00 | 0.00 | 0.00 |
| Total Liabilities Net Minority Interest | 1.1M | 581,109 | 647,757 | 2.5M |
| Common Stock | 17.9M | 14.3M | 6.8M | 8.5M |
| Capital Stock | 17.9M | 14.3M | 6.8M | 8.5M |
| Additional Paid In Capital | 760,490 | 80,998 | 29,863 | 3.5M |
| Retained Earnings | -13.9M | -9.2M | -3.9M | -13.4M |
| Common Stock Equity | 7.6M | 6.8M | 3.9M | 299,969 |
| Stockholders Equity | 7.6M | 6.8M | 3.9M | 299,969 |
| Total Equity Gross Minority Interest | 7.6M | 6.8M | 3.9M | 299,969 |
| Total Capitalization | 7.6M | 6.8M | 3.9M | 299,969 |
| Net Tangible Assets | 4.7M | 3.3M | 3.9M | 299,969 |
| Tangible Book Value | 4.7M | 3.3M | 3.9M | 299,969 |
| Working Capital | 708,557 | 660,979 | 2.4M | 272,814 |
| Invested Capital | 7.6M | 6.8M | 3.9M | 2.1M |
| Total Debt | 379,163 | 0.00 | -- | 1.8M |
| Share Issued | 137.4M | 100.4M | 40.1M | 18.3M |
| Ordinary Shares Number | 137.4M | 100.4M | 40.1M | 18.3M |
| Buildings And Improvements | -- | -- | -- | 86,401 |
| Capital Lease Obligations | 379,163 | 0.00 | -- | 29,348 |
| Current Capital Lease Obligation | 79,781 | 0.00 | -- | 29,348 |
| Derivative Product Liabilities | 264,992 | 0.00 | -- | -- |
| Interest Payable | -- | -- | -- | 138,868 |
| Machinery Furniture Equipment | 201,617 | -- | -- | 0.00 |
| Other Current Borrowings | -- | -- | -- | 1.8M |
| Other Equity Interest | 2.9M | 1.6M | 983,305 | 1.8M |
| Other Properties | 374,857 | 2.7M | -- | -- |
| Properties | -- | -- | -- | 2.00 |
| Taxes Receivable | 95,491 | 336,942 | 105,947 | 61,637 |
| Line Item | FY 2024Jun 30, 2024 | FY 2023Jun 30, 2023 | FY 2022Jun 30, 2022 | FY 2021Jun 30, 2021 |
|---|---|---|---|---|
| Operating Cash Flow | -3.7M | -3.1M | -923,779 | -571,946 |
| Cash Flow From Continuing Operating Activities | -3.7M | -3.1M | -923,779 | -571,946 |
| Depreciation And Amortization | 356,793 | 75,460 | 0.00 | 29,623 |
| Depreciation Amortization Depletion | 356,793 | 75,460 | 0.00 | 29,623 |
| Stock Based Compensation | 765,571 | 742,773 | 341,725 | -- |
| Change In Working Capital | 234,519 | -404,694 | 58,641 | -47,294 |
| Changes In Account Receivables | -37,353 | -80,510 | 0.00 | -- |
| Change In Receivables | 193,153 | -276,995 | 74,795 | -40,155 |
| Change In Payables And Accrued Expense | -27,015 | -193,621 | 7,012 | 336,842 |
| Other Non Cash Items | 65,477 | 1.9M | 4.5M | 40,102 |
| Capital Expenditure | -1.8M | -1.4M | -802,662 | -- |
| Purchase Of PPE | -1.8M | -1.4M | -802,662 | -- |
| Net PPE Purchase And Sale | -1.8M | -1.4M | -802,662 | -- |
| Purchase Of Business | 0.00 | -612,218 | 0.00 | -- |
| Sale Of Business | 0.00 | 79,602 | 1.7M | -- |
| Investing Cash Flow | -1.8M | -2.2M | 915,463 | -- |
| Cash Flow From Continuing Investing Activities | -1.8M | -2.2M | 915,463 | -- |
| Repayment Of Debt | -61,018 | 0.00 | -- | -29,663 |
| Net Issuance Payments Of Debt | -61,018 | 0.00 | -- | -29,663 |
| Issuance Of Capital Stock | 5.8M | 2.9M | 0.00 | 2.0M |
| Net Common Stock Issuance | 5.8M | 2.9M | 0.00 | 2.0M |
| Financing Cash Flow | 5.8M | 3.2M | 2.8M | 2.9M |
| Cash Flow From Continuing Financing Activities | 5.8M | 3.2M | 2.8M | 2.9M |
| Changes In Cash | 267,571 | -2.1M | 2.8M | 2.3M |
| Beginning Cash Position | 655,260 | 2.8M | 15,827 | 6,087 |
| End Cash Position | 922,831 | 677,259 | 2.8M | 2.3M |
| Free Cash Flow | -5.5M | -4.6M | -1.7M | -571,946 |
| Amortization Cash Flow | 292,035 | 75,460 | 0.00 | -- |
| Amortization Of Intangibles | 292,035 | 75,460 | 0.00 | -- |
| Asset Impairment Charge | 0.00 | 2.1M | 0.00 | 1.61 |
| Cash Dividends Paid | -- | -- | -- | 0.00 |
| Change In Prepaid Assets | 68,381 | 65,922 | -23,166 | -343,981 |
| Common Stock Issuance | 5.8M | 2.9M | 0.00 | 2.0M |
| Depreciation | 64,758 | 0.00 | -- | 29,623 |
| Gain Loss On Investment Securities | -145,117 | -- | -- | -- |
| Interest Paid Cff | -- | -- | -- | -3,649 |
| Long Term Debt Payments | -61,018 | 0.00 | -- | -29,663 |
| Net Business Purchase And Sale | 0.00 | -532,616 | 1.7M | -- |
| Net Income From Continuing Operations | -5.0M | -5.5M | -3.9M | -778,304 |
| Net Long Term Debt Issuance | -61,018 | 0.00 | -- | -29,663 |
| Net Other Financing Charges | -4,587 | -- | 2.8M | -- |
| Net Other Investing Changes | -20,990 | -188,649 | -- | -- |
| Operating Gains Losses | -145,117 | -- | -1.9M | 221,686 |
| Proceeds From Stock Option Exercised | 89,083 | 247,696 | 0.00 | 951,543 |
| Provisionand Write Offof Assets | -- | -- | -- | -37,762 |