LibertyStream Infrastructure Partners Inc.
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 |
|---|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cost Of Revenue | 223,406 | 221,692 | 166,266 | 122,732 | 69,762 |
| Gross Profit | -223,406 | -221,692 | -166,266 | -122,732 | -69,762 |
| Selling General And Administration | 841,613 | 982,112 | 1.1M | 802,459 | 560,468 |
| General And Administrative Expense | 782,035 | 930,082 | 1.1M | 727,958 | 491,701 |
| Research And Development | 0.00 | 0.00 | 907,780 | 933,219 | 479,136 |
| Other Operating Expenses | 291,959 | 107,161 | 111,391 | 449,593 | 203,063 |
| Operating Expense | 1.1M | 1.1M | 2.2M | 2.2M | 1.2M |
| Operating Income | -1.4M | -1.3M | -2.3M | -2.3M | -1.3M |
| EBIT | -1.1M | -3.7M | -2.3M | -2.3M | -1.3M |
| Interest Expense | 6,022 | 5,952 | -- | -- | -- |
| Interest Expense Non Operating | 6,022 | 5,952 | -- | -- | -- |
| Interest Income | 877.00 | 859.00 | 0.00 | 745.00 | 0.00 |
| Interest Income Non Operating | 877.00 | 859.00 | 0.00 | 745.00 | 0.00 |
| Net Interest Income | -5,145 | -5,093 | 0.00 | 745.00 | 0.00 |
| Other Income Expense | 208,121 | -2.4M | 269,370 | 3.3M | -2.7M |
| Other Non Operating Income Expenses | 37,838 | 19,577 | 42,057 | 130,021 | 49,352 |
| Special Income Charges | -74,297 | -3.3M | -- | -- | -- |
| Gain On Sale Of Security | 244,580 | 941,331 | 227,313 | 3.1M | -2.8M |
| Pretax Income | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 470,564 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Income From Continuing Operation Net Minority Interest | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Income Including Noncontrolling Interests | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Income Common Stockholders | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Income | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| EBITDA | -942,178 | -3.5M | -2.1M | -2.2M | -1.2M |
| Normalized EBITDA | -1.1M | -1.1M | -2.4M | -5.3M | 1.6M |
| Reconciled Depreciation | 205,802 | 212,584 | 177,745 | 122,123 | 139,169 |
| Basic EPS | -0.01 | -0.02 | -0.01 | -- | -0.03 |
| Diluted EPS | -0.01 | -0.02 | -0.01 | -- | -0.03 |
| Basic Average Shares | 171.5M | 169.5M | 167.1M | -- | 139.4M |
| Diluted Average Shares | 171.5M | 169.5M | 167.1M | -- | 139.4M |
| Total Unusual Items | 170,283 | -2.4M | 227,313 | 3.1M | -2.8M |
| Total Unusual Items Excluding Goodwill | 170,283 | -2.4M | 227,313 | 3.1M | -2.8M |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.15 | 0.00 |
| Normalized Income | -1.3M | -1.3M | -2.3M | -1.7M | -1.3M |
| Diluted NI Availto Com Stockholders | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Impairment Of Capital Assets | 74,297 | 3.3M | -- | -- | -- |
| Insurance And Claims | 24,696 | 13,455 | 14,130 | 21,510 | 66,899 |
| Net Income Continuous Operations | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Non Operating Interest Income Expense | -5,145 | -5,093 | 0.00 | 745.00 | 0.00 |
| Other Gand A | 425,919 | 610,616 | 676,673 | 536,282 | 360,957 |
| Other Taxes | 0.00 | 0.00 | -- | -- | 0.00 |
| Reconciled Cost Of Revenue | 223,406 | 221,692 | 166,266 | 122,732 | 69,762 |
| Salaries And Wages | 331,420 | 306,011 | 402,021 | 170,166 | 63,845 |
| Selling And Marketing Expense | 59,578 | 52,030 | 43,386 | 74,501 | 68,767 |
| Total Expenses | 1.4M | 1.3M | 2.3M | 2.3M | 1.3M |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 931,935 | 136,890 | 1.8M | 2.4M | 463,233 |
| Cash Cash Equivalents And Short Term Investments | 931,935 | 136,890 | 1.8M | 2.4M | 463,233 |
| Cash Financial | 931,935 | 136,890 | 1.8M | 2.4M | 463,233 |
| Accounts Receivable | 106,530 | 99,325 | 153,640 | 154,968 | 133,237 |
| Receivables | 170,100 | 170,587 | 190,084 | 304,595 | 197,608 |
| Prepaid Assets | 99,478 | 30,046 | 113,432 | 322,332 | 98,986 |
| Current Assets | 1.2M | 337,523 | 2.1M | 3.0M | 759,827 |
| Gross PPE | 3.5M | 3.3M | 5.9M | 5.5M | 4.8M |
| Accumulated Depreciation | -390,236 | -280,225 | -155,118 | -- | -20,039 |
| Net PPE | 3.1M | 3.0M | 5.7M | 5.5M | 4.8M |
| Goodwill And Other Intangible Assets | 2.2M | 2.3M | 2.3M | 2.4M | 2.5M |
| Other Intangible Assets | 2.2M | 2.3M | 2.3M | 2.4M | 2.5M |
| Other Non Current Assets | 48,731 | 77,481 | 48,731 | 48,731 | 50,048 |
| Total Non Current Assets | 5.6M | 5.7M | 8.4M | 8.3M | 7.7M |
| Total Assets | 6.8M | 6.0M | 10.5M | 11.3M | 8.4M |
| Current Debt | 2.4M | -- | -- | -- | -- |
| Current Debt And Capital Lease Obligation | 2.5M | 86,744 | 84,759 | 83,086 | 81,447 |
| Accounts Payable | 413,651 | 732,933 | 112,450 | 603,928 | 146,952 |
| Payables | 413,651 | 732,933 | 112,450 | 603,928 | 146,952 |
| Payables And Accrued Expenses | 445,872 | 758,133 | 134,196 | 633,918 | 161,768 |
| Current Accrued Expenses | 32,221 | 25,200 | 21,746 | 29,990 | 14,816 |
| Current Deferred Revenue | 496,479 | 589,613 | 1.1M | -- | -- |
| Other Current Liabilities | -- | -- | -- | -- | 153,245 |
| Current Liabilities | 3.4M | 1.4M | 1.3M | 717,004 | 396,460 |
| Long Term Debt And Capital Lease Obligation | 187,218 | 213,822 | 235,402 | 257,229 | 278,625 |
| Long Term Capital Lease Obligation | 187,218 | 213,822 | 235,402 | 257,229 | 278,625 |
| Total Non Current Liabilities Net Minority Interest | 684,645 | 966,698 | 1.9M | 2.2M | 4.0M |
| Total Liabilities Net Minority Interest | 4.1M | 2.4M | 3.2M | 3.0M | 4.4M |
| Common Stock | 23.8M | 23.6M | 23.6M | 22.5M | 19.2M |
| Capital Stock | 23.8M | 23.6M | 23.6M | 22.5M | 19.2M |
| Additional Paid In Capital | 951,855 | 951,855 | 951,855 | 924,880 | 866,976 |
| Retained Earnings | -23.9M | -22.8M | -19.1M | -17.0M | -18.0M |
| Common Stock Equity | 2.7M | 3.6M | 7.3M | 8.3M | 4.0M |
| Stockholders Equity | 2.7M | 3.6M | 7.3M | 8.3M | 4.0M |
| Total Equity Gross Minority Interest | 2.7M | 3.6M | 7.3M | 8.3M | 4.0M |
| Total Capitalization | 2.7M | 3.6M | 7.3M | 8.3M | 4.0M |
| Net Tangible Assets | 492,841 | 1.4M | 5.0M | 5.9M | 1.5M |
| Tangible Book Value | 492,841 | 1.4M | 5.0M | 5.9M | 1.5M |
| Working Capital | -2.2M | -1.1M | 792,964 | 2.3M | 363,367 |
| Invested Capital | 5.1M | 3.6M | 7.3M | 8.3M | 4.0M |
| Total Debt | 2.7M | 300,566 | 320,161 | 340,315 | 360,072 |
| Net Debt | 1.5M | -- | -- | -- | -- |
| Share Issued | 172.9M | 169.5M | 169.5M | 164.7M | 142.2M |
| Ordinary Shares Number | 172.9M | 169.5M | 169.5M | 164.7M | 142.2M |
| Capital Lease Obligations | 273,942 | 300,566 | 320,161 | 340,315 | 360,072 |
| Current Capital Lease Obligation | 86,724 | 86,744 | 84,759 | 83,086 | 81,447 |
| Current Deferred Liabilities | 496,479 | 589,613 | 1.1M | -- | -- |
| Current Notes Payable | 2.4M | -- | -- | -- | -- |
| Derivative Product Liabilities | 497,427 | 752,876 | 1.7M | 2.0M | 3.8M |
| Machinery Furniture Equipment | 256,108 | 256,108 | 256,108 | 230,854 | 261,461 |
| Non Current Accounts Receivable | 305,505 | 323,108 | 332,216 | 351,781 | 371,340 |
| Other Equity Interest | 1.9M | 1.9M | 1.8M | 1.9M | 1.9M |
| Other Properties | 2.4M | 2.4M | 2.2M | 1.8M | 352,402 |
| Other Receivables | 10,000 | 10,000 | -- | -- | -- |
| Taxes Receivable | 53,570 | 61,262 | 36,444 | 149,627 | 64,371 |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 |
|---|---|---|---|---|---|
| Operating Cash Flow | -1.2M | -1.3M | -978,339 | -2.0M | -1.2M |
| Cash Flow From Continuing Operating Activities | -1.2M | -1.3M | -978,339 | -2.0M | -1.2M |
| Depreciation And Amortization | 205,802 | 212,584 | 177,745 | 122,123 | 139,169 |
| Depreciation Amortization Depletion | 205,802 | 212,584 | 177,745 | 122,123 | 139,169 |
| Stock Based Compensation | 6,152 | 15,976 | 49,039 | 81,757 | 63,845 |
| Change In Working Capital | -120,348 | -204,864 | 1.0M | 37,660 | -125,810 |
| Changes In Account Receivables | 24,250 | 12,860 | 1,328 | -4,357 | -9,867 |
| Change In Receivables | 487.00 | 19,497 | 114,511 | -89,613 | 21,323 |
| Change In Payables And Accrued Expense | 41,731 | 163,811 | -336,549 | 350,619 | -114,373 |
| Change In Payable | 41,731 | 163,811 | -336,549 | -- | -- |
| Change In Other Working Capital | -93,134 | -471,558 | 1.1M | -- | -- |
| Other Non Cash Items | 93,326 | 15,060 | 26,434 | -104,025 | 7,460 |
| Capital Expenditure | -601,542 | -320,662 | -533,579 | -635,846 | -292,863 |
| Purchase Of PPE | -601,542 | -320,662 | -533,579 | -635,846 | -292,863 |
| Net PPE Purchase And Sale | -601,542 | -320,662 | -533,579 | -635,846 | -292,863 |
| Investing Cash Flow | -572,792 | -349,412 | -533,579 | -635,846 | -321,613 |
| Cash Flow From Continuing Investing Activities | -572,792 | -349,412 | -533,579 | -635,846 | -321,613 |
| Repayment Of Debt | -32,646 | -25,547 | -27,023 | -26,828 | -26,827 |
| Net Issuance Payments Of Debt | 2.5M | -25,547 | -27,023 | -26,828 | -26,827 |
| Issuance Of Capital Stock | 0.00 | -- | -- | 4.4M | 0.00 |
| Net Common Stock Issuance | 0.00 | -- | -- | 4.4M | 0.00 |
| Financing Cash Flow | 2.5M | -25,547 | 909,371 | 4.6M | 1.0M |
| Cash Flow From Continuing Financing Activities | 2.5M | -25,547 | 909,371 | 4.6M | 1.0M |
| Changes In Cash | 795,045 | -1.6M | -602,547 | 1.9M | -460,273 |
| Beginning Cash Position | 136,890 | 1.8M | 2.4M | 463,233 | 923,506 |
| End Cash Position | 931,935 | 136,890 | 1.8M | 2.4M | 463,233 |
| Free Cash Flow | -1.8M | -1.6M | -1.5M | -2.7M | -1.5M |
| Amortization Cash Flow | 73,062 | 73,062 | 73,062 | 49,723 | 96,401 |
| Amortization Of Intangibles | 73,062 | 73,062 | 73,062 | 49,723 | 96,401 |
| Asset Impairment Charge | 74,297 | -- | -- | -- | -- |
| Capital Expenditure Reported | -- | -- | -- | -- | -292,863 |
| Change In Account Payable | 41,731 | 163,811 | -336,549 | -- | -- |
| Change In Prepaid Assets | -69,432 | 83,386 | 208,900 | -223,346 | -32,760 |
| Common Stock Issuance | 0.00 | -- | -- | 4.4M | 0.00 |
| Depreciation | 132,740 | 139,522 | 104,683 | 72,400 | 42,768 |
| Gain Loss On Investment Securities | -244,580 | -941,331 | -227,313 | -3.1M | 2.8M |
| Long Term Debt Payments | -32,646 | -25,547 | -27,023 | -26,828 | -26,827 |
| Net Foreign Currency Exchange Gain Loss | -- | -- | -- | 2,573 | -293.00 |
| Net Income From Continuing Operations | -1.2M | -3.7M | -2.1M | 959,855 | -4.0M |
| Net Long Term Debt Issuance | -32,646 | -25,547 | -27,023 | -26,828 | -26,827 |
| Net Other Financing Charges | -- | -- | -- | -- | -- |
| Net Other Investing Changes | -- | -- | -- | 0.00 | -28,750 |
| Operating Gains Losses | -275,996 | -941,331 | -227,313 | -3.1M | 2.8M |
| Proceeds From Stock Option Exercised | 73,091 | 0.00 | 936,394 | 211,366 | 1.1M |