SEDAR Interim Financial Statements

[
  {
    "companyName": "Plantify Foods, Inc.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 30,
      "accountReceivableNet": 3,
      "otherAccountsReceivable": 3,
      "totalCurrentAssets": 36,
      "investmentInMarketableSecurities": 0,
      "totalNonCurrentAssets": 0,
      "totalAssets": 36,
      "tradePayables": 599,
      "otherPayables": 185,
      "shortTermLoans": 254,
      "debentures": 172,
      "shortTermLeaseLiability": 3,
      "convertibleDebentures": 175,
      "totalCurrentLiabilities": 1385,
      "longTermLeaseLiability": 426,
      "shareholdersLoan": 207,
      "longTermBankLoan": 110,
      "totalNonCurrentLiabilities": 743,
      "capitalReserve": 48,
      "shareCapitalAndAdditionalPaidInCapital": 10169,
      "optionsReserve": 117,
      "sharePurchaseWarrantsReserve": 577,
      "accumulatedDeficit": -13003,
      "totalShareholdersEquityDeficit": -2092,
      "totalLiabilitiesAndShareholdersEquity": 36,
      "cashPerShare": 0.0026,
      "workingCapitalPerShare": -0.1183
    },
    "incomeStatement": {
      "nineMonths2025": {
        "sales": 0,
        "costOfSales": 0,
        "grossProfitLoss": 0,
        "researchAndDevelopmentExpenses": 0,
        "sellingMarketingAndAdministrativeExpenses": -648,
        "impairmentExpenses": 0,
        "totalOperatingExpenses": -648,
        "lossFromOperations": -648,
        "otherIncomeExpenses": 0,
        "gainLossFromMarketableSecurities": 57,
        "financeExpenses": -58,
        "financeIncome": 0,
        "netLossBeforeTaxes": -649,
        "taxExpenses": 0,
        "netLossForThePeriod": -649,
        "foreignCurrencyTranslationDifferences": 138,
        "netLossAndComprehensiveLossForThePeriod": -511,
        "basicAndDilutedLossPerShare": -0.06,
        "weightedAverageSharesOutstanding": 11398684
      },
      "nineMonths2024": {
        "sales": 353,
        "costOfSales": -492,
        "grossProfitLoss": -139,
        "researchAndDevelopmentExpenses": -21,
        "sellingMarketingAndAdministrativeExpenses": -1117,
        "impairmentExpenses": -1110,
        "totalOperatingExpenses": -2248,
        "lossFromOperations": -2387,
        "otherIncomeExpenses": 5,
        "gainLossFromMarketableSecurities": -282,
        "financeExpenses": -311,
        "financeIncome": 2,
        "netLossBeforeTaxes": -2973,
        "taxExpenses": 0,
        "netLossForThePeriod": -2973,
        "foreignCurrencyTranslationDifferences": 7,
        "netLossAndComprehensiveLossForThePeriod": -2966,
        "basicAndDilutedLossPerShare": -1.57,
        "weightedAverageSharesOutstanding": 1889519
      },
      "threeMonths2025": {
        "sales": 0,
        "costOfSales": 0,
        "grossProfitLoss": 0,
        "researchAndDevelopmentExpenses": 0,
        "sellingMarketingAndAdministrativeExpenses": -156,
        "impairmentExpenses": 0,
        "totalOperatingExpenses": -156,
        "lossFromOperations": -156,
        "otherIncomeExpenses": 0,
        "gainLossFromMarketableSecurities": 0,
        "financeExpenses": -17,
        "financeIncome": 0,
        "netLossBeforeTaxes": -173,
        "taxExpenses": 0,
        "netLossForThePeriod": -173,
        "foreignCurrencyTranslationDifferences": 260,
        "netLossAndComprehensiveLossForThePeriod": 87,
        "basicAndDilutedLossPerShare": -0.02,
        "weightedAverageSharesOutstanding": 11440489
      },
      "threeMonths2024": {
        "sales": 26,
        "costOfSales": -109,
        "grossProfitLoss": -83,
        "researchAndDevelopmentExpenses": -3,
        "sellingMarketingAndAdministrativeExpenses": -140,
        "impairmentExpenses": -1110,
        "totalOperatingExpenses": -1253,
        "lossFromOperations": -1336,
        "otherIncomeExpenses": 0,
        "gainLossFromMarketableSecurities": -38,
        "financeExpenses": -108,
        "financeIncome": 0,
        "netLossBeforeTaxes": -1482,
        "taxExpenses": 0,
        "netLossForThePeriod": -1482,
        "foreignCurrencyTranslationDifferences": -33,
        "netLossAndComprehensiveLossForThePeriod": -1515,
        "basicAndDilutedLossPerShare": -0.78,
        "weightedAverageSharesOutstanding": 1900178
      }
    },
    "cashFlowStatement": {
      "nineMonths2025": {
        "netLossForThePeriod": -649,
        "adjustmentsToReconcileNetLoss": [
          { "description": "Depreciation", "value": 0 },
          { "description": "Share-based compensation", "value": 1 },
          { "description": "Interest on lease obligation", "value": 19 },
          { "description": "Depreciation of Right of use asset", "value": 0 },
          { "description": "Interest and loss on debentures", "value": 37 },
          { "description": "Interest on related party loan and bank loans", "value": 10 },
          { "description": "Shares issued to finders and debt conversion", "value": 0 },
          { "description": "Impairment of property and equipment, lease asset and accounts receivable", "value": 0 },
          { "description": "Impairment of Inventory", "value": 0 },
          { "description": "Loss (gain) from investment in marketable securities", "value": -57 },
          { "description": "Foreign exchange loss", "value": -2 },
          { "description": "Warrants fair value revaluation", "value": -3 }
        ],
        "changesInOperationsAssetsAndLiabilities": [
          { "description": "Decrease in accounts receivable", "value": 0 },
          { "description": "Decrease in other accounts receivable", "value": 5 },
          { "description": "Decrease in Inventory", "value": 0 },
          { "description": "Increase (decrease) in trade payables", "value": -144 },
          { "description": "Increase (decrease) in other payables", "value": -54 }
        ],
        "netCashUsedInOperatingActivities": -837,
        "purchaseOfPropertyAndEquipment": 0,
        "proceedsFromInvestmentInMarketableSecurities": 100,
        "changeInDeposits": 0,
        "netCashProvidedByUsedInInvestingActivities": 100,
        "issuanceOfDebentures": -35,
        "repaymentOfRelatedPartyLoan": 0,
        "receiptOfLoans": 158,
        "paymentOfLeaseObligation": 0,
        "netCashProvidedByFinancingActivities": 123,
        "exchangeRateDifferencesOnCashAndCashEquivalents": -28,
        "decreaseInCashAndCashEquivalents": -614,
        "cashAndCashEquivalentsAtBeginningOfPeriod": 672,
        "cashAndCashEquivalentsAtEndOfPeriod": 30
      },
      "nineMonths2024": {
        "netLossForThePeriod": -2973,
        "adjustmentsToReconcileNetLoss": [
          { "description": "Depreciation", "value": 123 },
          { "description": "Share-based compensation", "value": -48 },
          { "description": "Interest on lease obligation", "value": 18 },
          { "description": "Depreciation of Right of use asset", "value": 42 },
          { "description": "Interest and loss on debentures", "value": 69 },
          { "description": "Interest on related party loan and bank loans", "value": 28 },
          { "description": "Shares issued to finders and debt conversion", "value": 167 },
          { "description": "Impairment of property and equipment, lease asset and accounts receivable", "value": 1110 },
          { "description": "Impairment of Inventory", "value": 32 },
          { "description": "Loss (gain) from investment in marketable securities", "value": 282 },
          { "description": "Foreign exchange loss", "value": -4 },
          { "description": "Warrants fair value revaluation", "value": -2 }
        ],
        "changesInOperationsAssetsAndLiabilities": [
          { "description": "Decrease in accounts receivable", "value": 98 },
          { "description": "Decrease in other accounts receivable", "value": 60 },
          { "description": "Decrease in Inventory", "value": 55 },
          { "description": "Increase (decrease) in trade payables", "value": 343 },
          { "description": "Increase (decrease) in other payables", "value": 46 }
        ],
        "netCashUsedInOperatingActivities": -554,
        "purchaseOfPropertyAndEquipment": -102,
        "proceedsFromInvestmentInMarketableSecurities": 0,
        "changeInDeposits": -4,
        "netCashProvidedByUsedInInvestingActivities": -106,
        "issuanceOfDebentures": 400,
        "repaymentOfRelatedPartyLoan": -49,
        "receiptOfLoans": 116,
        "paymentOfLeaseObligation": -61,
        "netCashProvidedByFinancingActivities": 406,
        "exchangeRateDifferencesOnCashAndCashEquivalents": 25,
        "decreaseInCashAndCashEquivalents": -254,
        "cashAndCashEquivalentsAtBeginningOfPeriod": 259,
        "cashAndCashEquivalentsAtEndOfPeriod": 30
      }
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Marketable Securities",
        "description": "Investment in marketable securities",
        "ownershipPercentage": null,
        "value": 0,
        "notes": "Disposed during the period, balance as of September 30, 2025 is $0 (December 31, 2024: $41)."
      },
      {
        "type": "Subsidiary",
        "description": "Peas of Bean Ltd. (POB), a wholly owned subsidiary",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Ceased operations and filed for insolvency under the Insolvency and Economic Rehabilitation Law (2018)."
      },
      {
        "type": "Acquisition",
        "description": "Smart Pro Repair (Target) from Jeffs' Brands Ltd.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Transaction pending as of report date (amended agreement signed July 31, 2025), expected to be accounted for as a reverse takeover. Note: Subsequent event indicates transaction was not proceeded with."
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 11440489,
      "classesOfShares": ["common shares"],
      "warrants": [
        {
          "number": 5333333,
          "exercisePrice": 0.25,
          "expiryDate": null
        }
      ],
      "options": [
        {
          "number": 28608,
          "exercisePrice": 12.34,
          "expiryDate": null
        }
      ],
      "rightsConvertibleInstruments": "Convertible Debentures (Note 3) with conversion features, 8% and 12% subordinated convertible debentures."
    },
    "managementCompensation": {
      "currency": "USD",
      "periods": {
        "nineMonths2025": {
          "salaryAndRelatedExpenses": 0,
          "professionalServices": 64,
          "interestExpenses": 8,
          "shareBasedCompensation": 1,
          "total": 73
        },
        "nineMonths2024": {
          "salaryAndRelatedExpenses": 207,
          "professionalServices": 107,
          "interestExpenses": 8,
          "shareBasedCompensation": 42,
          "total": 364
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "CEO and CFO",
          "description": "Trade payables",
          "amount": 29,
          "period": "2025-09-30"
        },
        {
          "counterparty": "CEO, COO and VP Product Development of POB",
          "description": "Other payables",
          "amount": 30,
          "period": "2025-09-30"
        },
        {
          "counterparty": "CEO, COO and VP Product Development of POB",
          "description": "Shareholder's loan",
          "amount": 207,
          "period": "2025-09-30"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2025-11-07",
        "description": "The Company announced that it is not proceeding with its proposed acquisition of Smart Repair Pro.",
        "impactValue": null
      }
    ]
  }
]