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Avant Brands Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q2 2025May 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Total Revenue 8.5M 8.6M 11.0M 8.5M 8.3M
Operating Revenue 8.5M 8.7M 15.3M 8.6M 8.1M
Cost Of Revenue 8.7M 7.0M 12.7M 7.5M 10.1M
Gross Profit -183,000 1.6M -1.8M 1.0M -1.8M
Selling General And Administration 2.6M 1.9M 1.8M 2.5M 2.8M
General And Administrative Expense 2.5M 1.8M 1.7M 2.5M 2.7M
Depreciation And Amortization In Income Statement 154,000 154,000 235,000 154,000 153,000
Other Operating Expenses 273,000 306,000 1.2M 822,000 313,000
Operating Expense 3.0M 2.4M 3.2M 3.5M 3.2M
Operating Income -3.2M -769,000 -4.9M -2.5M -5.1M
EBIT -3.8M -772,000 -14.6M -2.7M -4.7M
Interest Expense 263,000 149,000 483,000 275,000 281,000
Interest Expense Non Operating 263,000 149,000 483,000 275,000 281,000
Interest Income 4,000 -- -- -- 0.00
Interest Income Non Operating 4,000 -- -- -- 0.00
Net Interest Income -259,000 -151,000 -538,000 -279,000 -288,000
Other Income Expense -613,000 -1,000 -9.6M -152,000 315,000
Other Non Operating Income Expenses -- -- 0.00 -- 261,000
Special Income Charges -609,000 0.00 -9.6M -163,000 0.00
Restructuring And Mergern Acquisition -- -- -- 0.00 --
Gain On Sale Of Security -4,000 -1,000 -68,000 11,000 54,000
Pretax Income -4.1M -921,000 -15.1M -2.9M -5.0M
Tax Provision 47,000 -- -2.0M 0.00 -1.3M
Tax Effect Of Unusual Items -91,950 0.00 -1.3M 0.00 13,895
Net Income From Continuing And Discontinued Operation -4.1M -921,000 -13.1M -2.9M -3.7M
Net Income From Continuing Operation Net Minority Interest -4.1M -921,000 -13.1M -2.9M -3.7M
Net Income Including Noncontrolling Interests -4.1M -921,000 -13.1M -2.9M -3.7M
Minority Interests -- -- 0.00 0.00 0.00
Net Income Common Stockholders -4.1M -921,000 -13.1M -2.9M -3.7M
Net Income -4.1M -921,000 -13.1M -2.9M -3.7M
EBITDA -2.6M 350,000 -13.6M -2.5M -1.5M
Normalized EBITDA -2.0M 351,000 -3.9M -2.4M -1.6M
Reconciled Depreciation 1.2M 1.1M 1.1M -904,000 3.2M
Basic EPS -0.38 -0.09 -- -0.28 -0.40
Diluted EPS -0.38 -0.09 -- -0.28 -0.40
Basic Average Shares 10.8M 10.7M -- 10.5M 9.4M
Diluted Average Shares 10.8M 10.7M -- 10.5M 9.4M
Total Unusual Items -613,000 -1,000 -9.6M -152,000 54,000
Total Unusual Items Excluding Goodwill -613,000 -1,000 -9.6M -152,000 54,000
Tax Rate For Calcs 0.15 0.00 0.13 0.00 0.26
Normalized Income -3.6M -920,000 -4.7M -2.8M -3.8M
Depreciation Amortization Depletion Income Statement 154,000 154,000 235,000 154,000 153,000
Diluted NI Availto Com Stockholders -4.1M -921,000 -13.1M -2.9M -3.7M
Net Income Continuous Operations -4.1M -921,000 -13.1M -2.9M -3.7M
Net Non Operating Interest Income Expense -259,000 -151,000 -538,000 -279,000 -288,000
Other Gand A 1.2M 1.0M 899,000 1.4M 1.4M
Other Special Charges 609,000 -- -218,000 163,000 --
Reconciled Cost Of Revenue 7.7M 6.1M 11.9M 8.5M 7.1M
Salaries And Wages 1.3M 762,000 764,000 1.1M 1.3M
Selling And Marketing Expense 77,000 82,000 89,000 24,000 24,000
Total Expenses 11.7M 9.4M 15.9M 11.0M 13.3M
Total Operating Income As Reported -3.2M -769,000 -4.1M -2.5M -5.1M
Total Other Finance Cost -- 2,000 55,000 4,000 7,000
Line Item Q2 2025May 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Cash And Cash Equivalents 1.2M 997,000 1.7M 3.1M 1.4M
Cash Cash Equivalents And Short Term Investments 1.2M 997,000 1.7M 3.1M 1.4M
Cash Financial 1.2M 997,000 1.7M 3.1M 1.4M
Other Short Term Investments -- -- 0.00 0.00 0.00
Accounts Receivable 4.4M 5.2M 6.7M 3.2M 3.9M
Receivables 4.7M 5.4M 6.8M 3.3M 4.2M
Inventory 14.7M 16.4M 16.7M 22.6M 23.9M
Prepaid Assets 862,000 1.5M 1.0M 1.3M 1.7M
Current Assets 21.4M 24.3M 26.2M 30.4M 31.2M
Gross PPE 47.4M 47.4M 47.5M 49.3M 49.3M
Accumulated Depreciation -17.8M -16.7M -15.7M -14.7M -13.7M
Net PPE 29.7M 30.7M 31.8M 34.6M 35.6M
Goodwill 0.00 0.00 0.00 6.0M 6.0M
Goodwill And Other Intangible Assets 1.2M 1.3M 1.4M 7.5M 7.6M
Other Intangible Assets 1.2M 1.3M 1.4M 1.5M 1.6M
Total Non Current Assets 30.9M 32.1M 33.2M 42.1M 43.3M
Total Assets 52.3M 56.4M 59.5M 72.6M 74.4M
Current Debt 4.2M 4.0M 4.6M 4.4M 4.3M
Current Debt And Capital Lease Obligation 5.4M 5.2M 6.1M 5.6M 5.6M
Accounts Payable 6.9M 7.4M 8.4M 8.7M 12.3M
Payables 7.4M 7.8M 8.8M 8.7M 12.5M
Payables And Accrued Expenses 7.4M 7.8M 8.8M 8.7M 12.5M
Current Liabilities 12.8M 13.1M 15.0M 14.2M 18.1M
Long Term Debt 1.9M 2.0M 2.2M 3.7M 1.7M
Long Term Debt And Capital Lease Obligation 10.6M 10.8M 10.9M 10.7M 8.8M
Long Term Capital Lease Obligation 8.7M 8.8M 8.7M 7.1M 7.1M
Total Non Current Liabilities Net Minority Interest 10.8M 11.3M 11.6M 12.2M 10.3M
Total Liabilities Net Minority Interest 23.6M 24.4M 26.6M 26.5M 28.4M
Common Stock 110.3M 110.2M 109.8M 109.3M 107.7M
Capital Stock 110.3M 110.2M 109.8M 109.3M 107.7M
Additional Paid In Capital 11.5M 10.7M 11.1M 11.7M 10.2M
Retained Earnings -93.0M -88.9M -88.0M -74.9M -71.9M
Common Stock Equity 28.8M 32.0M 32.9M 46.1M 46.0M
Stockholders Equity 28.8M 32.0M 32.9M 46.1M 46.0M
Total Equity Gross Minority Interest 28.8M 32.0M 32.9M 46.1M 46.0M
Minority Interest -- -- 0.00 -- 0.00
Total Capitalization 30.6M 34.0M 35.1M 49.7M 47.7M
Net Tangible Assets 27.5M 30.6M 31.4M 38.5M 38.3M
Tangible Book Value 27.5M 30.6M 31.4M 38.5M 38.3M
Working Capital 8.7M 11.2M 11.3M 16.2M 13.1M
Invested Capital 34.8M 38.0M 39.7M 54.2M 52.1M
Total Debt 16.0M 16.0M 17.0M 16.3M 14.4M
Net Debt 4.9M 5.0M 5.1M 4.9M 4.7M
Share Issued 10.8M 10.7M 10.6M 10.5M 9.5M
Ordinary Shares Number 10.8M 10.7M 10.6M 10.5M 9.5M
Buildings And Improvements 9.3M 9.3M 9.3M 9.3M 9.3M
Capital Lease Obligations 9.9M 10.0M 10.2M 8.2M 8.3M
Construction In Progress 3.2M 3.2M 3.2M 7.0M 7.0M
Current Capital Lease Obligation 1.2M 1.3M 1.5M 1.2M 1.2M
Current Notes Payable -- -- 0.00 0.00 245,000
Duefrom Related Parties Current 104,000 102,000 -- -- --
Dueto Related Parties Current 483,000 456,000 468,000 -- 201,000
Dueto Related Parties Non Current 225,000 508,000 778,000 -- --
Finished Goods 9.5M 10.0M 9.7M 14.8M 16.1M
Land And Improvements 1.3M 1.3M 1.3M 1.3M 1.3M
Leases 8.0M 8.0M 8.0M 8.0M 8.0M
Non Current Deferred Liabilities -- -- 0.00 1.5M 1.5M
Non Current Deferred Taxes Liabilities -- -- 0.00 1.5M 1.5M
Other Current Borrowings 4.2M 4.0M 4.6M 4.4M 4.1M
Other Inventories 5.2M 6.5M 7.0M 7.8M 7.8M
Other Properties 25.6M 25.6M 25.7M 23.7M 23.7M
Other Receivables 178,000 41,000 38,000 170,000 231,000
Properties 0.00 0.00 0.00 0.00 0.00
Tradeand Other Payables Non Current 0.00 0.00 0.00 -- --
Line Item Q2 2025May 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Operating Cash Flow 1.5M 1.1M -1.2M -692,000 1.3M
Cash Flow From Continuing Operating Activities 1.5M 1.1M -1.2M -692,000 1.3M
Depreciation And Amortization 1.2M 1.1M 1.1M -904,000 3.2M
Depreciation Amortization Depletion 1.2M 1.1M 1.1M -904,000 3.2M
Stock Based Compensation 800,000 38,000 37,000 474,000 71,000
Change In Working Capital 364,000 -787,000 -3.9M -1.1M -3.4M
Change In Receivables 712,000 1.5M -3.5M 837,000 -22,000
Change In Inventory -477,000 -831,000 189,000 365,000 -2.8M
Change In Payables And Accrued Expense -467,000 -1.0M -931,000 -2.7M -254,000
Other Non Cash Items 3.3M 1.6M 5.9M 3.6M 5.2M
Capital Expenditure -4,000 -2,000 -62,000 -4,000 --
Purchase Of PPE -4,000 -2,000 -62,000 -4,000 -40,000
Net PPE Purchase And Sale -4,000 -2,000 -59,000 -4,000 -40,000
Purchase Of Business -- -- 0.00 0.00 0.00
Sale Of Business -- -- 0.00 -- --
Sale Of Investment -- -- 0.00 -- --
Net Investment Purchase And Sale -- -- 0.00 -- --
Investing Cash Flow -4,000 -2,000 -59,000 12,000 -40,000
Cash Flow From Continuing Investing Activities -4,000 -2,000 -59,000 12,000 -40,000
Issuance Of Debt -- -- -50,000 3.7M --
Repayment Of Debt -1.4M -1.8M -1.2M -1.4M -1.3M
Net Issuance Payments Of Debt -1.4M -1.8M -1.3M 2.3M -1.1M
Issuance Of Capital Stock -- -- 1.7M 142,000 --
Net Common Stock Issuance -- -- 1.7M 142,000 --
Financing Cash Flow -1.4M -1.8M -108,000 2.4M -603,000
Cash Flow From Continuing Financing Activities -1.4M -1.8M -108,000 2.4M -603,000
Changes In Cash 164,000 -743,000 -1.4M 1.7M 622,000
Beginning Cash Position 997,000 1.7M 3.1M 1.4M 795,000
End Cash Position 1.2M 997,000 1.7M 3.1M 1.4M
Free Cash Flow 1.5M 1.1M -1.3M -696,000 1.2M
Change In Prepaid Assets 596,000 -449,000 325,000 342,000 -309,000
Common Stock Issuance -- -- 1.7M 142,000 --
Gain Loss On Investment Securities -- -- -160,000 -- --
Long Term Debt Issuance -- -- -50,000 -- --
Long Term Debt Payments -1.9M -1.2M -464,000 -867,000 -937,000
Net Business Purchase And Sale -- -- 0.00 0.00 0.00
Net Income From Continuing Operations -4.1M -921,000 -13.1M -2.9M -3.7M
Net Long Term Debt Issuance -1.9M -1.2M -514,000 3.0M -937,000
Net Other Financing Charges -- -- -550,000 -66,000 --
Net Short Term Debt Issuance 499,000 -599,000 -- -- -194,000
Operating Gains Losses -- -- 4.2M -- --
Sale Of PPE 0.00 0.00 3,000 0.00 0.00
Short Term Debt Payments 499,000 -599,000 -- -- -395,000
Unrealized Gain Loss On Investment Securities 0.00 0.00 61,000 -11,000 -56,000
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