SEDAR Interim Financial Statements

[
  {
    "companyName": "GURU ORGANIC ENERGY CORP.",
    "reportingPeriodEnd": "2026-01-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 8208897,
      "shortTermInvestments": 20000000,
      "tradeAndOtherReceivables": 2084051,
      "incomeTaxesReceivable": 6701,
      "refundableInvestmentTaxCredits": 6250,
      "inventories": 5986502,
      "prepaidExpenses": 874776,
      "totalCurrentAssets": 37167177,
      "fixedAssets": 683742,
      "rightOfUseAssets": 742194,
      "otherAssets": 100226,
      "longTermDeposit": 48250,
      "deferredTaxAssets": 318914,
      "totalAssets": 39060503,
      "accountsPayableAndAccruedLiabilities": 8476209,
      "currentPortionOfLeaseLiabilities": 410060,
      "totalCurrentLiabilities": 8886269,
      "leaseLiabilities": 406366,
      "totalLiabilities": 9292635,
      "shareCapital": 80046471,
      "contributedSurplus": 2572783,
      "deficit": -52883264,
      "accumulatedOtherComprehensiveIncome": 31878,
      "totalShareholdersEquity": 29767868,
      "totalLiabilitiesAndEquity": 39060503,
      "cashPerShare": 0.2727,
      "workingCapitalPerShare": 0.9394
    },
    "incomeStatement": {
      "netRevenue": 8826000,
      "costOfGoodsSold": 3269753,
      "grossProfit": 5556247,
      "sellingGeneralAndAdministrationExpenses": 6062976,
      "netFinancialIncome": -235575,
      "lossBeforeIncomeTaxes": -271154,
      "incomeTaxExpense": 18741,
      "netLoss": -289895,
      "otherComprehensiveIncomeLoss": -99500,
      "totalComprehensiveLoss": -389395,
      "basicLossPerShare": -0.01,
      "weightedAverageSharesOutstanding": 30104414
    },
    "cashFlowStatement": {
      "netLoss": -289895,
      "depreciationAndAmortization": 347769,
      "incomeTax": 18741,
      "netFinancialIncome": -235575,
      "stockBasedCompensationExpense": 168396,
      "gainOnDisposalOfRightOfUseAssetAndLease": 0,
      "netChangeInNonCashOperatingWorkingCapital": -30601,
      "cashUsedInOperatingActivities": -21165,
      "shareBuyBack": 0,
      "interestAndFinancingFeesPaid": -7739,
      "paymentOfLeaseObligation": -102810,
      "cashUsedInFinancingActivities": -110549,
      "interestIncomeReceivedPaid": -167861,
      "cashUsedInInvestingActivities": -167861,
      "effectOfMovementsInExchangeRateOnCashHeld": -22026,
      "decreaseInCashAndCashEquivalents": -321601,
      "cashAndCashEquivalentsBeginningOfPeriod": 8530498,
      "cashAndCashEquivalentsEndOfPeriod": 8208897
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Marketable Securities",
        "description": "Short-term investments",
        "ownershipPercentage": null,
        "value": 20000000,
        "notes": "Fixed-rate short-term investments bearing interest between 3.13% and 3.55% with major North American financial institutions."
      },
      {
        "type": "Deposit",
        "description": "Long-term deposit",
        "ownershipPercentage": null,
        "value": 48250,
        "notes": ""
      }
    ],
    "shareStructure": {
      "authorizedShares": null,
      "issuedShares": 30104414,
      "classesOfShares": ["common shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "2026-01-31": {
          "employeeTotalCompensationExpense": 1843135,
          "stockBasedCompensationExpense": 168396
        },
        "2025-01-31": {
          "employeeTotalCompensationExpense": 1702778,
          "stockBasedCompensationExpense": 155831
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": [
      {
        "eventDate": null,
        "description": "Amendment to credit facility, extending its maturity to March 30, 2027.",
        "impactValue": null
      }
    ]
  }
]