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Andean Precious Metals Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 90.4M 73.7M 62.0M 72.8M 68.3M --
Operating Revenue 90.4M 73.7M 62.0M 72.8M 68.3M --
Cost Of Revenue 53.7M 44.4M 39.0M 49.0M 44.7M --
Gross Profit 36.8M 29.4M 23.0M 23.8M 23.7M --
Selling General And Administration 3.1M 4.0M 3.1M 7.0M 3.1M --
General And Administrative Expense 3.1M 4.0M 3.1M 7.0M 3.1M --
Other Operating Expenses 3.1M 1.0M 1.3M 3.7M 961,000 --
Operating Expense 5.5M 4.1M 3.9M 10.6M 4.0M --
Operating Income 31.2M 25.3M 19.1M 13.2M 19.7M --
EBIT 53.5M 28.6M 18.2M 3.0M 14.3M --
Interest Expense 1.2M 945,000 1.4M 1.8M 1.4M --
Interest Expense Non Operating 1.2M 945,000 1.4M 1.8M 1.4M --
Interest Income 1.1M 1.8M 133,000 701,000 746,000 --
Interest Income Non Operating 1.1M 1.8M 133,000 701,000 746,000 --
Net Interest Income -109,000 831,000 -1.3M -1.5M -674,000 --
Other Income Expense 21.2M 1.6M -1.1M -10.5M -6.1M --
Other Non Operating Income Expenses -1.5M 9,000 1.0M 1.5M -1.5M --
Special Income Charges -118,000 175,000 0.00 270,000 -177,000 --
Restructuring And Mergern Acquisition 0.00 0.00 0.00 -412,000 138,000 --
Gain On Sale Of Security 22.8M 1.4M -2.1M -12.2M -4.4M --
Pretax Income 52.4M 27.7M 16.8M 1.2M 12.9M --
Tax Provision 8.6M 10.3M 2.1M -496,000 4.7M --
Tax Effect Of Unusual Items 3.7M 577,908 -265,852 -1.8M -1.7M --
Net Income From Continuing And Discontinued Operation 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Income From Continuing Operation Net Minority Interest 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Income Including Noncontrolling Interests 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Income Common Stockholders 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Income 43.7M 17.4M 14.6M 1.7M 8.2M --
EBITDA 57.8M 32.6M 21.2M 7.8M 19.6M --
Normalized EBITDA 35.1M 31.1M 23.2M 19.8M 24.2M --
Reconciled Depreciation 4.2M 4.0M 3.0M 4.8M 5.3M --
Basic EPS 0.29 0.12 0.10 -- 0.05 0.06
Diluted EPS 0.29 0.12 0.10 -- 0.05 0.06
Basic Average Shares 149.2M 148.8M 149.4M -- 149.3M 150.3M
Diluted Average Shares 150.9M 150.0M 150.5M -- 153.2M 152.9M
Total Unusual Items 22.7M 1.6M -2.1M -11.9M -4.6M --
Total Unusual Items Excluding Goodwill 22.7M 1.6M -2.1M -11.9M -4.6M --
Tax Rate For Calcs 0.16 0.37 0.13 0.15 0.36 --
Normalized Income 24.8M 16.4M 16.4M 11.8M 11.1M --
Diluted NI Availto Com Stockholders 43.7M 17.4M 14.6M 1.7M 8.2M --
Gain On Sale Of Ppe -118,000 175,000 0.00 -142,000 -39,000 --
Net Income Continuous Operations 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Non Operating Interest Income Expense -109,000 831,000 -1.3M -1.5M -674,000 --
Other Gand A -- -- -- 491,000 64,000 255,000
Other Taxes -759,000 -991,000 -458,000 -86,000 -82,000 --
Reconciled Cost Of Revenue 53.7M 44.4M 39.0M 49.0M 44.7M --
Salaries And Wages 3.1M 4.0M 3.1M 6.5M 3.1M --
Total Expenses 59.2M 48.4M 42.8M 59.6M 48.7M --
Total Operating Income As Reported 30.7M 24.5M 18.9M 13.8M 19.9M --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 54.8M 36.1M 53.1M 62.4M 58.1M --
Cash Cash Equivalents And Short Term Investments 121.4M 87.3M 96.2M 101.0M 98.1M --
Other Short Term Investments 66.6M 51.2M 43.0M 38.5M 40.1M --
Accounts Receivable 2.9M 2.1M 2.0M 380,000 1.8M --
Receivables 5.4M 4.1M 4.2M 4.9M 5.7M --
Inventory 101.2M 88.8M 84.1M 81.3M 72.4M --
Prepaid Assets 1.8M 3.9M 8.1M 5.6M 4.5M --
Other Current Assets 100,000 87,000 119,000 329,000 667,000 --
Current Assets 229.8M 184.2M 192.7M 193.1M 186.1M --
Gross PPE 208.0M 204.6M 198.0M 188.1M 181.6M --
Accumulated Depreciation -97.0M -91.8M -87.2M -81.7M -73.5M --
Net PPE 111.0M 112.8M 110.8M 106.4M 108.1M --
Goodwill And Other Intangible Assets 5.6M -- -- -- -- --
Other Intangible Assets 5.6M -- -- -- -- --
Investments And Advances 0.00 0.00 2.1M -- -- --
Other Non Current Assets 8.4M 7.8M 5.0M 4.5M 9.2M --
Total Non Current Assets 141.0M 136.8M 127.7M 122.0M 131.5M --
Total Assets 370.8M 320.9M 320.4M 315.1M 317.6M --
Current Debt 40.3M 40.0M 39.6M 39.2M 10.0M --
Current Debt And Capital Lease Obligation 40.3M 40.0M 60.1M 39.2M 10.0M --
Accounts Payable 24.5M 22.0M 26.8M 31.8M 21.8M --
Payables 39.2M 37.3M 35.5M 42.7M 31.4M --
Payables And Accrued Expenses 43.0M 41.7M 36.9M 46.0M 38.4M --
Current Accrued Expenses 3.8M 4.4M 1.3M 3.4M 7.0M --
Current Deferred Revenue 0.00 0.00 0.00 1.3M 5.0M --
Other Current Liabilities 2.5M 1.7M 1.8M 2.1M 3.3M --
Current Liabilities 85.8M 83.4M 98.9M 89.7M 58.3M --
Long Term Debt 12.4M 12.0M 13.9M 31.1M 61.0M --
Long Term Debt And Capital Lease Obligation 12.4M 12.0M 13.9M 31.1M 61.0M --
Total Non Current Liabilities Net Minority Interest 59.4M 56.1M 56.3M 74.4M 113.7M --
Total Liabilities Net Minority Interest 145.2M 139.4M 155.1M 164.1M 172.0M --
Common Stock 18.3M 18.1M 18.0M 18.7M 18.5M --
Capital Stock 18.3M 18.1M 18.0M 18.7M 18.5M --
Additional Paid In Capital 2.1M 1.9M 3.2M 2.9M 2.7M --
Retained Earnings 204.8M 161.1M 143.7M 129.1M 123.9M --
Gains Losses Not Affecting Retained Earnings 390,000 390,000 390,000 390,000 390,000 --
Other Equity Adjustments 390,000 390,000 390,000 390,000 390,000 --
Common Stock Equity 225.6M 181.5M 165.3M 151.0M 145.6M --
Stockholders Equity 225.6M 181.5M 165.3M 151.0M 145.6M --
Total Equity Gross Minority Interest 225.6M 181.5M 165.3M 151.0M 145.6M --
Total Capitalization 238.0M 193.5M 179.2M 182.1M 206.6M --
Net Tangible Assets 220.0M 181.5M 165.3M 151.0M 145.6M --
Tangible Book Value 220.0M 181.5M 165.3M 151.0M 145.6M --
Working Capital 144.0M 100.8M 93.8M 103.5M 127.8M --
Invested Capital 278.3M 233.5M 218.8M 221.4M 216.6M --
Total Debt 52.7M 52.0M 74.0M 70.3M 70.9M --
Net Debt -- 15.9M 409,000 7.9M 12.9M 17.4M
Share Issued 149.6M 149.0M 149.2M 149.8M 149.4M --
Ordinary Shares Number 149.6M 149.0M 149.2M 149.8M 149.4M --
Available For Sale Securities -- -- 2.1M -- -- --
Buildings And Improvements 80.2M 79.1M 76.0M 74.2M 68.4M --
Construction In Progress 6.9M 7.5M 9.3M 5.5M 5.3M --
Current Deferred Liabilities 0.00 0.00 0.00 1.3M 5.0M --
Current Provisions -- -- 154,000 1.1M 1.6M 1.3M
Financial Assets Designatedas Fair Value Through Profitor Loss Total 0.00 -- -- -- -- --
Hedging Assets Current -- -- -- 0.00 4.7M 3.0M
Income Tax Payable 13.9M 7.6M 8.2M 10.3M 9.1M --
Interest Payable 0.00 46,000 55,000 56,000 61,000 --
Investmentin Financial Assets 0.00 0.00 2.1M -- -- --
Long Term Provisions 31.9M 30.2M 29.5M 29.3M 30.5M --
Non Current Accounts Receivable 12.6M 13.1M 6.8M 8.0M 9.7M --
Non Current Deferred Assets 3.4M 3.1M 3.0M 3.1M 4.5M --
Non Current Deferred Liabilities 15.1M 13.9M 12.8M 14.0M 22.3M --
Non Current Deferred Revenue -- -- -- 0.00 4.7M 4.7M
Non Current Deferred Taxes Assets 3.4M 3.1M 3.0M 3.1M 4.5M --
Non Current Deferred Taxes Liabilities 15.1M 13.9M 12.8M 14.0M 17.5M --
Other Current Borrowings 40.3M 40.0M 39.6M 39.2M 10.0M --
Other Properties 48.5M 47.0M 44.7M 43.1M 42.3M --
Taxes Receivable 2.5M 1.9M 2.2M 4.5M 3.8M --
Total Tax Payable 14.7M 15.3M 8.7M 10.9M 9.6M --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow 13.1M 20.3M 7.0M 24.9M 21.9M --
Cash Flow From Continuing Operating Activities 13.1M 20.3M 7.0M 24.9M 21.9M --
Depreciation Amortization Depletion 4.2M 4.0M 3.0M 4.8M 5.3M --
Stock Based Compensation 461,000 282,000 370,000 325,000 273,000 --
Deferred Tax 8.4M 4.6M 2.1M -496,000 1.7M --
Deferred Income Tax 8.4M 4.6M 2.1M -496,000 1.7M --
Change In Working Capital -22.4M -6.5M -15.1M 7.0M 1.7M --
Changes In Account Receivables -737,000 -172,000 -313,000 150,000 939,000 --
Change In Receivables -737,000 -172,000 -313,000 150,000 939,000 --
Change In Inventory -10.8M -3.3M -821,000 -6.3M -3.9M --
Change In Payables And Accrued Expense -6.1M 1.2M -12.5M 9.1M 4.8M --
Change In Payable -6.1M 1.2M -12.5M 9.1M 4.8M --
Change In Other Working Capital 819,000 -225,000 -1.3M -1.9M 307,000 --
Change In Other Current Assets -5.6M -3.9M -214,000 6.0M -495,000 --
Other Non Cash Items 1.2M 674,000 313,000 1.3M 528,000 --
Capital Expenditure -629,000 -8.0M -8.6M -7.0M -5.0M --
Purchase Of PPE -629,000 -- -- -- -5.0M --
Net PPE Purchase And Sale -629,000 -- -- -- -5.0M --
Purchase Of Investment -9.3M -29.9M -3.2M -- -1.7M -8.5M
Sale Of Investment 17.8M 30.0M 455,000 -- 1.7M 0.00
Net Investment Purchase And Sale 8.5M 91,000 -2.8M -2.2M 0.00 --
Investing Cash Flow 7.9M -7.9M -12.6M -12.2M -5.0M --
Cash Flow From Continuing Investing Activities 7.9M -7.9M -12.6M -12.2M -5.0M --
Issuance Of Debt 0.00 3.3M 3.2M 3.9M 511,000 --
Repayment Of Debt -946,000 -26.8M -809,000 -6.3M -604,000 --
Net Issuance Payments Of Debt -946,000 -23.5M 2.4M -2.4M -93,000 --
Repurchase Of Capital Stock -45,000 -1.5M -722,000 0.00 -147,000 --
Net Common Stock Issuance -45,000 -1.5M -722,000 0.00 -147,000 --
Common Stock Payments -45,000 -1.5M -722,000 0.00 -147,000 --
Financing Cash Flow -991,000 -25.0M 1.7M -2.8M -240,000 --
Cash Flow From Continuing Financing Activities -991,000 -25.0M 1.7M -2.8M -240,000 --
Effect Of Exchange Rate Changes -1.2M -4.4M -5.4M -5.5M -5.7M --
Changes In Cash 19.9M -12.7M -3.9M 9.9M 16.7M --
Beginning Cash Position 36.1M 53.1M 62.4M 58.1M 47.0M --
End Cash Position 54.8M 36.1M 53.1M 62.4M 58.1M --
Free Cash Flow 12.4M 12.3M -1.5M 17.9M 16.9M --
Capital Expenditure Reported -- -8.0M -8.6M -7.0M -6.5M -5.2M
Change In Account Payable -5.0M 5.5M -7.0M 3.2M 5.0M --
Change In Income Tax Payable -1.1M -4.3M -5.4M -- -255,000 -1.5M
Change In Tax Payable -1.1M -4.3M -5.4M -- -255,000 -1.5M
Gain Loss On Investment Securities 186,000 -190,000 -407,000 5.3M -1.4M --
Gain Loss On Sale Of PPE 89,000 1.3M 0.00 142,000 39,000 --
Long Term Debt Issuance 0.00 3.3M 3.2M 3.9M 511,000 --
Long Term Debt Payments -946,000 -26.8M -809,000 -6.3M -604,000 --
Net Foreign Currency Exchange Gain Loss 1.2M 4.4M 5.4M 5.5M 5.7M --
Net Income From Continuing Operations 43.7M 17.4M 14.6M 1.7M 8.2M --
Net Long Term Debt Issuance -946,000 -23.5M 2.4M -2.4M -93,000 --
Net Other Investing Changes -- -- -1.3M -- -- --
Operating Gains Losses 1.5M 5.6M 5.0M 11.0M 4.4M --
Sale Of PPE 0.00 -- -- -- 0.00 --
Unrealized Gain Loss On Investment Securities -24.1M -5.8M -3.3M 2.3M -128,000 --
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