SEDAR Interim Financial Statements

[
  {
    "companyName": "HEMPALTA CORP.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 46962,
      "accountsReceivable": 15639,
      "assetsClassifiedAsHeldForSale": 1808,
      "totalCurrentAssets": 64409,
      "totalAssets": 64409,
      "accountsPayableAndAccruedLiabilities": 391693,
      "termLoan": 150000,
      "payableToShareholder": 128600,
      "contractualObligationCurrent": 8227,
      "liabilitiesClassifiedAsHeldForSale": 655402,
      "totalCurrentLiabilities": 1333922,
      "contractualObligationNonCurrent": 4004,
      "totalLiabilities": 1337926,
      "shareCapital": 12420610,
      "contributedSurplus": 1108692,
      "deficit": -14802819,
      "totalShareholdersEquityDeficiency": -1273517,
      "totalLiabilitiesAndShareholdersEquityDeficiency": 64409,
      "cashPerShare": 0.0005,
      "workingCapitalPerShare": -0.0132
    },
    "incomeStatement": {
      "productSales": 4063,
      "costOfSales": 172,
      "grossProfit": 3891,
      "financingCosts": 18262,
      "generalAndAdministrativeCosts": 68322,
      "shareBasedCompensation": 31175,
      "totalExpenses": 117759,
      "otherIncome": 0,
      "gainOnDebtSettlement": 0,
      "lossFromContinuingOperations": -113868,
      "incomeLossFromDiscontinuedOperations": 7,
      "netLossAndComprehensiveLoss": -113861,
      "netLossPerShareFromContinuingAndDiscontinuedOperationsBasicAndDiluted": 0,
      "netLossPerShareFromContinuingOperationsBasicAndDiluted": 0,
      "weightedAverageNumberOfCommonSharesBasicAndDiluted": 96425467
    },
    "cashFlowStatement": {
      "netLossAndComprehensiveLoss": -113861,
      "shareBasedCompensation": 31175,
      "amortization": 0,
      "gainOnDebtSettlement": 0,
      "changesInAccountsReceivable": -5686,
      "changesInInventory": 0,
      "changesInPrepaidExpenses": 0,
      "changesInAccountsPayableAndAccruedLiabilities": -67061,
      "changeInAssetsAndLiabilitiesHeldForSale": 715,
      "cashFlowsUsedInOperatingActivities": -154718,
      "proceedsFromShareholderAdvances": 11000,
      "termLoanProceedsRepayments": -175000,
      "contractualObligationOnDeferredRevenue": 8227,
      "proceedsFromIssuanceOfSharesNetOfCosts": 100000,
      "sharesForDebt": 240697,
      "repaymentOfLongTermDebt": 0,
      "leaseLiabilitiesSettled": 0,
      "payableToNonControllingInterest": 0,
      "cashFlowsFromFinancingActivities": 184924,
      "additionsToPropertyPlantAndEquipment": 0,
      "additionsToIntangibleAssets": 0,
      "cashFlowsFromInvestingActivities": 0,
      "increaseDecreaseInCashAndCashEquivalents": 30206,
      "cashAndCashEquivalentsBeginning": 14978,
      "cashFromDiscontinuedOperations": 1778,
      "cashAndCashEquivalentsEnding": 46962
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": "unlimited common shares, unlimited preferred shares",
      "issuedShares": 111979019,
      "classesOfShares": ["Common Shares", "Preferred Shares"],
      "warrants": [
        {
          "number": 154859,
          "exercisePrice": 0.17,
          "expiryDate": "2026-01-19"
        },
        {
          "number": 150000,
          "exercisePrice": 0.15,
          "expiryDate": "2026-01-25"
        },
        {
          "number": 5416667,
          "exercisePrice": 0.06,
          "expiryDate": "2026-03-10"
        },
        {
          "number": 1000000,
          "exercisePrice": 0.1,
          "expiryDate": "2027-06-27"
        },
        {
          "number": 206964,
          "exercisePrice": 0.15,
          "expiryDate": "2027-11-09"
        },
        {
          "number": 1000000,
          "exercisePrice": 0.02,
          "expiryDate": "2027-12-22"
        },
        {
          "number": 2500000,
          "exercisePrice": 0.05,
          "expiryDate": "2027-12-23"
        }
      ],
      "options": [
        {
          "number": 470589,
          "exercisePrice": 0.085,
          "expiryDate": "2031-10-01"
        },
        {
          "number": 470588,
          "exercisePrice": 0.17,
          "expiryDate": "2032-01-21"
        },
        {
          "number": 800000,
          "exercisePrice": 0.1,
          "expiryDate": "2027-02-07"
        },
        {
          "number": 800000,
          "exercisePrice": 0.15,
          "expiryDate": "2028-01-25"
        },
        {
          "number": 375000,
          "exercisePrice": 0.17,
          "expiryDate": "2029-06-24"
        },
        {
          "number": 6000000,
          "exercisePrice": 0.02,
          "expiryDate": "2030-12-22"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthsEndedDecember312025": {
          "salariesAndConsultingFees": 22240,
          "shareBasedCompensation": 13457,
          "total": 35697
        },
        "threeMonthsEndedDecember312024": {
          "salariesAndConsultingFees": 63000,
          "shareBasedCompensation": 34106,
          "total": 97106
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Darren Bondar and Prairie Merchant Corporation",
          "description": "One-year term loan of $325,000 at 12% interest with warrants",
          "amount": 325000,
          "period": "Year ended September 30, 2025"
        },
        {
          "counterparty": "Darren Bondar",
          "description": "Additional advance",
          "amount": 11000,
          "period": "Three months ended December 31, 2025"
        },
        {
          "counterparty": "Darren Bondar",
          "description": "Unpaid severance recorded in accounts payable",
          "amount": 138000,
          "period": "Year ended September 30, 2025"
        }
      ]
    },
    "subsequentEvents": []
  }
]