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Arras Minerals Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Total Revenue 0.00 0.00 0.00 --
Operating Revenue 0.00 0.00 0.00 --
Cost Of Revenue 82,308 82,308 54,872 --
Gross Profit -82,308 -82,308 -54,872 --
Selling General And Administration 1.6M 1.7M 2.0M --
General And Administrative Expense 1.4M 1.4M 1.9M --
Other Operating Expenses 1.5M 4.1M 3.6M --
Operating Expense 3.1M 5.7M 5.6M --
Operating Income -3.2M -5.8M -5.7M --
EBIT -3.2M -5.8M -5.7M --
Interest Income 35,167 73,913 478.00 --
Interest Income Non Operating 35,167 73,913 478.00 --
Net Interest Income 35,167 73,913 478.00 --
Other Income Expense 904,991 36,003 -249,575 --
Other Non Operating Income Expenses 1.1M -- 279.00 --
Gain On Sale Of Security -239,902 36,003 -249,575 --
Pretax Income -2.2M -5.7M -5.9M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -2.2M -5.7M -5.9M --
Net Income From Continuing Operation Net Minority Interest -2.2M -5.7M -5.9M --
Net Income Including Noncontrolling Interests -2.2M -5.7M -5.9M --
Net Income Common Stockholders -2.2M -5.7M -5.9M --
Net Income -2.2M -5.7M -5.9M --
EBITDA -3.0M -5.7M -5.6M --
Normalized EBITDA -2.8M -5.7M -5.4M --
Reconciled Depreciation 123,867 120,212 88,402 --
Basic EPS -0.03 -0.09 -0.12 --
Diluted EPS -0.03 -0.09 -0.12 --
Basic Average Shares 76.9M 67.2M 51.6M --
Diluted Average Shares 76.9M 67.2M 51.6M --
Total Unusual Items -239,902 36,003 -249,575 --
Total Unusual Items Excluding Goodwill -239,902 36,003 -249,575 --
Tax Rate For Calcs 0.00 0.00 0.00 --
Normalized Income -2.0M -5.8M -5.7M --
Diluted NI Availto Com Stockholders -2.2M -5.7M -5.9M --
Net Income Continuous Operations -2.2M -5.7M -5.9M --
Net Non Operating Interest Income Expense 35,167 73,913 478.00 --
Other Gand A 191,738 158,900 385,466 --
Reconciled Cost Of Revenue 82,308 82,308 54,872 --
Salaries And Wages 1.2M 1.3M 1.5M --
Selling And Marketing Expense 253,920 222,469 176,610 --
Total Expenses 3.2M 5.8M 5.7M --
Total Operating Income As Reported -3.2M -5.8M 5.7M --
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Cash And Cash Equivalents 1.7M 290,684 424,124 3.8M
Cash Cash Equivalents And Short Term Investments 1.7M 290,684 424,124 3.8M
Receivables 102,199 11,047 18,848 3.2M
Prepaid Assets 881,374 218,422 154,571 32,030
Current Assets 2.7M 520,153 597,543 7.0M
Gross PPE 5.4M 5.5M 5.5M 778,436
Accumulated Depreciation -138,820 -94,834 -54,502 -21,667
Net PPE 5.3M 5.4M 5.5M 756,769
Total Non Current Assets 5.7M 5.9M 6.1M 756,769
Total Assets 8.4M 6.4M 6.7M 7.8M
Current Debt -- -- 23,196 --
Current Debt And Capital Lease Obligation 86,259 78,068 70,654 --
Accounts Payable 575,259 518,240 484,787 541,624
Payables 597,354 576,093 507,983 541,624
Payables And Accrued Expenses 597,354 576,093 507,983 541,624
Other Current Liabilities 961,774 -- -- --
Current Liabilities 1.6M 654,161 578,637 541,624
Long Term Debt And Capital Lease Obligation 38,560 124,819 202,887 --
Long Term Capital Lease Obligation 38,560 124,819 202,887 0.00
Total Non Current Liabilities Net Minority Interest 38,560 124,819 202,887 0.00
Total Liabilities Net Minority Interest 1.7M 778,980 781,524 541,624
Common Stock 20.9M 17.7M 12.5M 8.4M
Capital Stock 20.9M 17.7M 12.5M 8.4M
Retained Earnings -16.0M -13.8M -8.1M -2.1M
Gains Losses Not Affecting Retained Earnings -- -- 1.4M 923,051
Common Stock Equity 6.7M 5.6M 5.9M 7.3M
Stockholders Equity 6.7M 5.6M 5.9M 7.3M
Total Equity Gross Minority Interest 6.7M 5.6M 5.9M 7.3M
Total Capitalization 6.7M 5.6M 5.9M 7.3M
Net Tangible Assets 6.7M 5.6M 5.9M 7.3M
Tangible Book Value 6.7M 5.6M 5.9M 7.3M
Working Capital 1.1M -134,008 18,906 6.5M
Invested Capital 6.7M 5.6M 5.9M 7.3M
Total Debt 124,819 202,887 273,541 0.00
Share Issued 89.2M 68.5M 52.6M 52.6M
Ordinary Shares Number 89.2M 68.5M 52.6M 52.6M
Buildings And Improvements 106,507 186,388 266,268 0.00
Capital Lease Obligations 124,819 202,887 273,541 0.00
Current Capital Lease Obligation 86,259 78,068 70,654 0.00
Duefrom Related Parties Current -- -- 0.00 2,808
Dueto Related Parties Current 22,095 57,853 23,196 0.00
Loans Receivable -- -- 0.00 3.2M
Machinery Furniture Equipment 119,845 119,845 95,300 9,331
Non Current Prepaid Assets 457,482 530,781 593,481 0.00
Other Current Borrowings -- -- 23,196 --
Other Equity Interest 1.8M 1.7M 1.4M --
Other Receivables 102,199 11,047 18,848 15,929
Treasury Shares Number -- 0.00 -- --
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Operating Cash Flow -2.2M -5.2M -5.2M --
Cash Flow From Continuing Operating Activities -2.2M -5.2M -5.2M --
Depreciation And Amortization 123,867 120,212 88,402 --
Depreciation Amortization Depletion 123,867 120,212 88,402 --
Stock Based Compensation 262,627 254,375 493,154 --
Change In Working Capital -659,544 74,760 102,454 --
Change In Receivables -91,152 7,801 348,984 --
Change In Payables And Accrued Expense 21,261 68,110 -69,284 --
Change In Payable 21,261 68,110 -69,284 --
Change In Other Current Assets -- 0.00 -33,481 --
Other Non Cash Items 16,807 24,221 17,270 --
Capital Expenditure -5,635 -29,211 -43,785 --
Purchase Of PPE -5,635 -29,211 -43,785 --
Net PPE Purchase And Sale -5,635 -29,211 -43,785 --
Sale Of Business -- 0.00 33,050 --
Investing Cash Flow -5,635 -29,211 -2.1M --
Cash Flow From Continuing Investing Activities -5,635 -29,211 -2.1M --
Repayment Of Debt -94,875 -94,875 -63,250 --
Net Issuance Payments Of Debt -94,875 -94,875 -63,250 --
Issuance Of Capital Stock 3.7M 5.2M 4.1M --
Net Common Stock Issuance 3.7M 5.2M 4.1M --
Financing Cash Flow 3.6M 5.1M 4.0M --
Cash Flow From Continuing Financing Activities 3.6M 5.1M 4.0M --
Effect Of Exchange Rate Changes -- -- 0.00 --
Changes In Cash 1.4M -133,440 -3.4M --
Beginning Cash Position 290,684 424,124 3.8M --
End Cash Position 1.7M 290,684 424,124 --
Free Cash Flow -2.2M -5.3M -5.2M --
Income Tax Paid Supplemental Data 0.00 0.00 -- --
Interest Paid Supplemental Data 0.00 0.00 -- --
Change In Account Payable 57,019 33,453 -92,480 --
Change In Prepaid Assets -589,653 -1,151 -143,765 --
Common Stock Issuance 3.7M 5.2M 4.1M --
Depreciation 123,867 120,212 88,402 --
Gain Loss On Investment Securities 292,187 -- -- --
Long Term Debt Payments -94,875 -94,875 -63,250 --
Net Business Purchase And Sale -- 0.00 33,050 --
Net Foreign Currency Exchange Gain Loss -18,089 0.00 55,293 --
Net Income From Continuing Operations -2.2M -5.7M -5.9M --
Net Long Term Debt Issuance -94,875 -94,875 -63,250 --
Net Other Financing Charges -- -- -53,725 --
Net Other Investing Changes -- -- -2.1M --
Operating Gains Losses 274,098 -- 55,293 --
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