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Abcourt Mines Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q3 2025Sep 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 0.00 0.00 0.00 0.00 1,817
Operating Revenue 0.00 0.00 0.00 0.00 0.00
Cost Of Revenue 5.0M -- -- 0.00 0.00
Gross Profit -5.0M -- -- 0.00 1,817
Selling General And Administration 1.4M 991,509 590,567 665,479 833,197
General And Administrative Expense 1.4M 991,509 590,567 665,479 833,197
Depreciation And Amortization In Income Statement 2,562 48,156 47,354 53,631 59,044
Other Operating Expenses 250,068 4.1M 1.6M 501,160 769,705
Operating Expense 1.6M 5.8M 3.3M 2.1M 2.4M
Operating Income -6.7M -5.8M -3.3M -2.1M -2.4M
EBIT -6.5M -6.4M -2.5M -1.7M -2.2M
Interest Expense 1.0M 136,186 74,541 178,410 316,284
Interest Expense Non Operating 1.0M 136,186 74,541 178,410 316,284
Interest Income 44,396 27,028 12,477 460,864 25,939
Interest Income Non Operating 44,396 27,028 12,477 460,864 25,939
Net Interest Income -977,804 -125,503 -76,441 267,802 -324,183
Other Income Expense 109,142 -644,886 760,521 -- --
Special Income Charges 382,769 0.00 1.4M 0.00 210,237
Gain On Sale Of Security -273,627 -644,886 -644,882 -- --
Pretax Income -7.5M -6.6M -2.6M -1.8M -2.5M
Tax Provision 0.00 -1.1M -173,000 0.00 349,142
Tax Effect Of Unusual Items 0.00 -108,028 50,151 0.00 31,536
Net Income From Continuing And Discontinued Operation -7.5M -5.5M -2.5M -1.8M -2.9M
Net Income From Continuing Operation Net Minority Interest -7.5M -5.5M -2.5M -1.8M -2.9M
Net Income Including Noncontrolling Interests -7.5M -5.5M -2.5M -1.8M -2.9M
Net Income Common Stockholders -7.5M -5.5M -2.5M -1.8M -2.9M
Net Income -7.5M -5.5M -2.5M -1.8M -2.9M
EBITDA -6.4M -6.4M -2.5M -1.6M -2.2M
Normalized EBITDA -6.5M -5.7M -3.3M -1.6M -2.4M
Reconciled Depreciation 96,656 48,156 47,354 53,631 45,607
Basic EPS -0.01 -0.01 0.00 0.00 --
Diluted EPS -0.01 -0.01 0.00 0.00 --
Basic Average Shares 1.0B 821.7M 732.3M 667.3M --
Diluted Average Shares 1.0B 821.7M 732.3M 667.3M --
Total Unusual Items 109,142 -644,886 760,521 0.00 210,237
Total Unusual Items Excluding Goodwill 109,142 -644,886 760,521 0.00 210,237
Tax Rate For Calcs 0.00 0.17 0.07 0.00 0.15
Normalized Income -7.6M -4.9M -3.2M -1.8M -3.1M
Amortization -- -- -- 53,631 --
Amortization Of Intangibles Income Statement -- -- -- 53,631 --
Depreciation Amortization Depletion Income Statement 2,562 48,156 47,354 53,631 59,044
Depreciation Income Statement 2,562 48,156 47,354 53,631 -106,810
Diluted NI Availto Com Stockholders -7.5M -5.5M -2.5M -1.8M -2.9M
Gain On Sale Of Ppe 382,769 -- -- 0.00 --
Impairment Of Capital Assets -- 0.00 47,354 -- -210,237
Insurance And Claims 12,915 16,588 16,567 10,808 61,589
Net Income Continuous Operations -7.5M -5.5M -2.5M -1.8M -2.9M
Net Non Operating Interest Income Expense -977,804 -125,503 -76,441 267,802 -324,183
Other Gand A 433,300 586,542 301,595 312,473 214,027
Other Special Charges -- -- -1.5M -- --
Reconciled Cost Of Revenue 4.9M -- -- 0.00 0.00
Salaries And Wages 913,024 388,379 272,405 342,198 557,581
Total Expenses 6.7M 5.8M 3.3M 2.1M 2.4M
Total Operating Income As Reported -6.3M -5.8M -1.9M -2.2M -2.4M
Total Other Finance Cost 21,717 16,345 14,377 14,652 --
Line Item Q3 2025Sep 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 594,357 937,733 1.7M 792,879 757,753
Cash Cash Equivalents And Short Term Investments 594,357 937,733 3.0M 2.7M 757,753
Cash Financial 594,357 937,733 1.7M 792,879 757,753
Other Short Term Investments -- -- 1.3M 1.9M --
Accounts Receivable 1.2M -- -- -- --
Receivables 5.2M 2.3M 2.2M 882,570 815,552
Inventory 1.6M 1.1M 991,191 1.0M 1.2M
Prepaid Assets 3.2M 534,687 291,239 128,722 353,595
Current Assets 10.6M 4.9M 6.5M 4.8M 3.1M
Gross PPE 18.3M 12.6M 12.6M 12.5M 11.8M
Accumulated Depreciation -3.4M -3.2M -3.2M -3.1M -3.1M
Net PPE 14.9M 9.4M 9.4M 9.4M 8.7M
Investments And Advances -- -- -- 2.0M --
Total Non Current Assets 21.3M 11.6M 11.7M 11.6M 10.9M
Total Assets 31.8M 16.5M 18.1M 16.4M 14.1M
Current Debt -- 427,083 912,500 1.0M 1.1M
Current Debt And Capital Lease Obligation 18,526 445,079 930,259 1.0M 1.1M
Accounts Payable 7.0M 5.2M 3.2M 2.7M 3.7M
Payables 8.9M 6.5M 4.6M 6.1M 6.9M
Payables And Accrued Expenses 8.9M 6.5M 4.6M 6.1M 6.9M
Current Deferred Revenue -- 0.00 0.00 -- --
Other Current Liabilities 341,841 124,575 1.2M -- --
Current Liabilities 9.3M 7.0M 6.7M 7.1M 8.1M
Long Term Debt 16.0M -- 33,333 100,000 150,000
Long Term Debt And Capital Lease Obligation 16.0M 17,561 55,144 126,690 181,499
Long Term Capital Lease Obligation 8,164 17,561 21,811 26,690 31,499
Total Non Current Liabilities Net Minority Interest 28.0M 12.9M 12.8M 12.9M 12.3M
Total Liabilities Net Minority Interest 37.3M 19.9M 19.6M 20.0M 20.3M
Common Stock 74.0M 68.2M 65.3M 60.8M 57.6M
Capital Stock 74.0M 68.2M 65.3M 60.8M 57.6M
Additional Paid In Capital 8.9M 7.9M 7.8M 7.7M 7.7M
Retained Earnings -97.0M -84.6M -79.1M -76.0M -74.1M
Common Stock Equity -5.5M -3.4M -1.5M -3.6M -6.3M
Stockholders Equity -5.5M -3.4M -1.5M -3.6M -6.3M
Total Equity Gross Minority Interest -5.5M -3.4M -1.5M -3.6M -6.3M
Total Capitalization 10.5M -3.4M -1.4M -3.5M -6.1M
Net Tangible Assets -5.5M -3.4M -1.5M -3.6M -6.3M
Tangible Book Value -5.5M -3.4M -1.5M -3.6M -6.3M
Working Capital 1.3M -2.2M -284,665 -2.4M -4.9M
Invested Capital 10.5M -3.0M -515,514 -2.5M -5.0M
Total Debt 16.0M 462,640 985,403 1.2M 1.3M
Net Debt 15.4M -- -- 321,705 508,914
Share Issued 1.0B 869.4M 796.4M 695.7M 583.2M
Ordinary Shares Number 1.0B 869.4M 796.4M 695.7M 583.2M
Available For Sale Securities -- -- -- 2.0M --
Capital Lease Obligations 26,690 35,557 39,570 44,180 48,720
Current Capital Lease Obligation 18,526 17,996 17,759 17,490 17,221
Current Deferred Liabilities -- 0.00 0.00 0.00 38,641
Finished Goods 1.5M 581,100 527,891 463,300 773,000
Investmentin Financial Assets -- -- -- 2.0M --
Land And Improvements -- -- -- 37,263 37,263
Long Term Provisions 12.0M 12.9M 12.8M 12.7M 12.1M
Machinery Furniture Equipment 145,421 -- -- 105,302 9.6M
Non Current Prepaid Assets 6.3M 2.2M 2.2M 236,391 2.2M
Other Current Borrowings -- 427,083 912,500 1.0M 1.1M
Other Equity Interest 8.7M 5.1M 4.4M 3.9M 2.6M
Other Payable 1.9M 1.2M 1.0M 2.9M 2.7M
Other Properties 53,822 161,980 161,980 -- --
Other Receivables -- 29,622 7,465 88,634 63,126
Raw Materials 151,980 527,891 463,300 577,493 439,493
Taxes Receivable 4.0M 2.2M 2.2M 793,936 752,426
Total Tax Payable -- 104,218 321,831 515,548 515,548
Line Item Q3 2025Sep 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -7.8M -4.3M -4.8M -4.0M -1.8M
Cash Flow From Continuing Operating Activities -7.8M -4.3M -4.8M -4.1M -1.8M
Depreciation And Amortization 96,656 48,156 47,354 -- --
Depreciation Amortization Depletion 96,656 48,156 47,354 53,631 45,607
Stock Based Compensation 339,909 28,056 0.00 81,012 44,301
Deferred Tax 0.00 -1.1M -173,000 0.00 0.00
Deferred Income Tax 0.00 -1.1M -173,000 0.00 0.00
Change In Working Capital -872,735 1.4M -2.9M -517,336 867,380
Changes In Account Receivables -736,129 -99,829 30,657 -67,018 --
Change In Receivables -1.9M -99,829 -1.3M -67,018 -433,678
Change In Inventory -890,400 -117,800 49,602 171,700 200,535
Change In Payables And Accrued Expense 1.8M 1.9M -1.5M -808,250 1.0M
Change In Payable -- 1.9M -1.5M -- 1.0M
Change In Other Working Capital -- -- -- -38,641 --
Other Non Cash Items 283,039 101,719 49,334 138,750 253,878
Capital Expenditure -6.7M -13,501 -96,012 -195,388 -52,774
Purchase Of PPE -6.7M -13,501 -96,012 -195,388 -52,774
Net PPE Purchase And Sale -6.7M -13,501 -96,012 -195,388 -52,774
Sale Of Investment -- 644,882 -- -- --
Net Investment Purchase And Sale -- 644,882 -- -- --
Investing Cash Flow -10.7M 631,381 -96,012 -195,388 -52,775
Cash Flow From Continuing Investing Activities -10.7M 631,381 -96,012 -195,388 -52,775
Issuance Of Debt 16.4M -- -- 0.00 --
Repayment Of Debt -5,253 -523,252 -174,004 -157,337 -154,502
Net Issuance Payments Of Debt 16.4M -523,252 -174,004 -157,337 -154,502
Issuance Of Capital Stock 0.00 3.5M 6.5M 4.5M 2.7M
Net Common Stock Issuance 0.00 3.5M 6.5M 4.5M 2.7M
Financing Cash Flow 16.5M 2.9M 5.8M 4.3M 1.6M
Cash Flow From Continuing Financing Activities 16.5M 2.9M 5.8M 4.3M 1.6M
Changes In Cash -2.0M -762,731 907,585 35,126 -258,655
Beginning Cash Position 2.6M 1.7M 792,879 757,753 1.0M
End Cash Position 594,357 937,733 1.7M 792,879 757,753
Free Cash Flow -14.4M -4.3M -4.9M -4.2M -1.8M
Amortization Cash Flow -- 48,156 47,354 -- --
Amortization Of Intangibles -- 48,156 47,354 -- --
Asset Impairment Charge -- 0.00 -- -- --
Change In Account Payable -- 2.1M -1.3M -- 577,615
Change In Income Tax Payable -- -217,613 -193,717 -- 458,130
Change In Prepaid Assets 62,157 -243,448 -162,517 224,873 26,137
Change In Tax Payable -- -217,613 -193,717 -- 458,130
Common Stock Issuance 0.00 3.5M 6.5M 4.5M 2.7M
Depreciation 96,656 -- -- -- --
Gain Loss On Sale Of PPE -382,789 0.00 0.00 -1.5M --
Long Term Debt Issuance 16.4M -- -- 0.00 --
Long Term Debt Payments -5,253 -523,252 -174,004 -157,337 -154,502
Net Foreign Currency Exchange Gain Loss 273,627 -- -- 0.00 --
Net Income From Continuing Operations -7.5M -5.5M -2.5M -1.8M -2.9M
Net Long Term Debt Issuance 16.4M -523,252 -174,004 -157,337 -154,502
Net Other Financing Charges -15,871 -47,977 -512,638 -63,655 -953,714
Net Other Investing Changes -4.1M -- -- -- -1.00
Operating Gains Losses -109,162 -- -- -1.5M --
Proceeds From Stock Option Exercised 154,345 -- -- 0.00 --
Unrealized Gain Loss On Investment Securities 0.00 644,886 644,882 -464,650 --
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