Green Shift Commodities Ltd. (TSXV:GCOM)

Green Shift Commodities Balance Sheet

Financials in millions CAD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.52	0	0.09	0.27	2.71	0.8
Short-Term Investments	14.28	3.53	4.15	1.52	1.84	2.1
Cash & Short-Term Investments	14.8	3.53	4.23	1.79	4.56	2.9
Cash Growth	290.77%	-16.55%	135.87%	-60.63%	57.29%	44566.19%
Other Receivables	0.03	0.03	0.02	0.05	0.04	0
Receivables	0.03	0.03	0.02	0.05	0.04	0
Prepaid Expenses	0.03	0.02	0.01	0.01	0.49	-
Other Current Assets	-	-	-	-	-	0
Total Current Assets	14.86	3.58	4.26	1.85	5.08	2.9
Property, Plant & Equipment	0.41	0.39	0.45	3.4	-	-
Other Long-Term Assets	-	-	-	-	0.1	-
Total Assets	15.27	3.96	4.7	5.25	5.18	2.9

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	0.23	0.3	0.5	0.43	0.27	1.5
Accrued Expenses	-	0.06	-	-	0.05	0.07
Short-Term Debt	-	-	-	-	-	1.2
Current Portion of Leases	0.04	0.04	0.04	0.04	-	-
Other Current Liabilities	-	0.1	-	2.75	2.22	0.04
Total Current Liabilities	0.27	0.5	0.54	3.22	2.54	2.81
Long-Term Leases	0.04	0.07	0.11	0.16	-	-
Other Long-Term Liabilities	-	-	-	-	-	0.35
Total Liabilities	0.31	0.57	0.65	3.38	2.54	3.15

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	107.19	107.19	107.19	105.67	102.94	99.09
Additional Paid-In Capital	8.92	8.85	6.85	6.52	6.31	5.85
Retained Earnings	-101.63	-113.12	-112.45	-112.29	-108.59	-105.47
Comprehensive Income & Other	0.48	0.48	2.46	1.98	1.98	0.28
Shareholders' Equity	14.96	3.39	4.05	1.88	2.64	-0.25
Total Liabilities & Equity	15.27	3.96	4.7	5.25	5.18	2.9

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.08	0.11	0.16	0.2	-	1.2
Net Cash (Debt)	14.71	3.42	4.08	1.6	4.56	1.7
Net Cash Growth	302.73%	-16.03%	155.47%	-65.00%	168.03%	-
Net Cash Per Share	0.11	0.02	0.03	0.02	0.10	0.06
Filing Date Shares Outstanding	137.73	137.73	137.73	95.79	93.65	35.5
Total Common Shares Outstanding	137.73	137.73	137.73	95.79	76.15	32.09
Working Capital	14.59	3.07	3.72	-1.37	2.54	0.1
Book Value Per Share	0.11	0.02	0.03	0.02	0.03	-0.01
Tangible Book Value	14.96	3.39	4.05	1.88	2.64	-0.25
Tangible Book Value Per Share	0.11	0.02	0.03	0.02	0.03	-0.01
Machinery	0.08	0.02	0.02	0.02	-	-
Leasehold Improvements	0.06	0.06	0.06	0.06	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 27, 2026

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