Beacn Wizardry and Magic Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Total Revenue | 3.5M | 2.9M | 4.3M | 0.00 |
| Operating Revenue | 3.5M | 2.9M | 4.3M | 0.00 |
| Cost Of Revenue | 2.1M | 1.9M | 2.7M | 0.00 |
| Gross Profit | 1.4M | 1.1M | 1.6M | 0.00 |
| Selling General And Administration | 2.2M | 2.6M | 1.9M | 1.4M |
| General And Administrative Expense | 1.9M | 2.1M | 1.6M | 1.4M |
| Research And Development | 84,774 | 175,721 | 0.00 | -- |
| Depreciation And Amortization In Income Statement | 120,211 | 115,816 | 134,567 | 45,249 |
| Other Operating Expenses | 245,441 | 409,760 | 284,754 | 208,707 |
| Operating Expense | 2.7M | 3.3M | 2.4M | 1.7M |
| Operating Income | -1.3M | -2.2M | -724,886 | -1.7M |
| EBIT | -1.3M | -2.3M | -400,826 | -2.7M |
| Interest Expense | 53,025 | 27,780 | 50,328 | 21,707 |
| Interest Expense Non Operating | 53,025 | 27,780 | 50,328 | 21,707 |
| Net Interest Income | -53,025 | -27,780 | -50,328 | -21,707 |
| Other Income Expense | 13,745 | -18,467 | 324,060 | -999,838 |
| Special Income Charges | -- | 0.00 | 272,275 | -999,375 |
| Gain On Sale Of Security | 13,745 | -18,467 | 51,785 | -463.00 |
| Pretax Income | -1.4M | -2.3M | -451,154 | -2.7M |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Income From Continuing Operation Net Minority Interest | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Income Including Noncontrolling Interests | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Income Common Stockholders | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Income | -1.4M | -2.3M | -451,154 | -2.7M |
| EBITDA | -1.2M | -2.1M | -266,259 | -2.6M |
| Normalized EBITDA | -1.2M | -2.1M | -590,319 | -1.6M |
| Reconciled Depreciation | 120,211 | 115,816 | 134,567 | 45,249 |
| Basic EPS | -0.02 | -0.05 | -0.01 | -0.09 |
| Diluted EPS | -0.02 | -0.05 | -0.01 | -0.09 |
| Basic Average Shares | 54.8M | 50.3M | 43.4M | 31.8M |
| Diluted Average Shares | 54.8M | 50.3M | 43.4M | 31.8M |
| Total Unusual Items | 13,745 | -18,467 | 324,060 | -999,838 |
| Total Unusual Items Excluding Goodwill | 13,745 | -18,467 | 324,060 | -999,838 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -1.4M | -2.3M | -775,214 | -1.7M |
| Amortization | -- | -- | 119,795 | 45,249 |
| Amortization Of Intangibles Income Statement | -- | -- | 119,795 | 45,249 |
| Depreciation Amortization Depletion Income Statement | 120,211 | 115,816 | 134,567 | 45,249 |
| Depreciation Income Statement | 120,211 | 115,816 | 134,567 | 0.00 |
| Diluted NI Availto Com Stockholders | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Income Continuous Operations | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Non Operating Interest Income Expense | -53,025 | -27,780 | -50,328 | -21,707 |
| Other Gand A | 391,940 | 453,243 | 294,952 | 342,334 |
| Other Special Charges | -- | -- | -272,275 | 999,375 |
| Reconciled Cost Of Revenue | 2.1M | 1.9M | 2.7M | 0.00 |
| Rent And Landing Fees | 45,320 | 45,080 | 40,989 | 32,637 |
| Rent Expense Supplemental | 45,320 | 45,080 | 40,989 | 32,637 |
| Salaries And Wages | 1.4M | 1.6M | 1.3M | 1.0M |
| Selling And Marketing Expense | 366,961 | 557,920 | 355,143 | 52,188 |
| Total Expenses | 4.8M | 5.2M | 5.1M | 1.7M |
| Total Operating Income As Reported | -1.3M | -2.2M | -724,886 | -1.7M |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 792,185 | 226,230 | 1.3M | 2.0M |
| Cash Cash Equivalents And Short Term Investments | 792,185 | 226,230 | 1.3M | 2.0M |
| Cash Financial | 792,185 | 226,230 | 1.3M | -- |
| Accounts Receivable | 173,503 | 217,888 | 221,963 | 0.00 |
| Receivables | 252,418 | 340,488 | 360,550 | 41,668 |
| Inventory | 1.5M | 884,144 | 1.6M | 537,026 |
| Prepaid Assets | 252,696 | 1.1M | 941,223 | 423,704 |
| Other Current Assets | -- | 1.00 | -- | -- |
| Current Assets | 2.8M | 2.6M | 4.1M | 3.0M |
| Gross PPE | 267,734 | 293,559 | 313,597 | 321,948 |
| Net PPE | 267,734 | 293,559 | 313,597 | 321,948 |
| Total Non Current Assets | 267,734 | 293,559 | 313,597 | 321,948 |
| Total Assets | 3.0M | 2.8M | 4.5M | 3.4M |
| Current Debt | 426,155 | 277,750 | 243,389 | -- |
| Current Debt And Capital Lease Obligation | 457,190 | 304,445 | 268,039 | -- |
| Accounts Payable | 184,826 | 278,783 | 364,969 | 269,567 |
| Payables | 192,402 | 338,504 | 421,435 | 309,205 |
| Payables And Accrued Expenses | 192,402 | 338,504 | 421,435 | 309,205 |
| Current Deferred Revenue | -- | 41,680 | 0.00 | -- |
| Current Liabilities | 649,592 | 642,949 | 689,474 | 309,205 |
| Long Term Debt | 786,510 | -- | 175,000 | 494,394 |
| Long Term Debt And Capital Lease Obligation | 860,985 | 11,125 | 212,819 | 494,394 |
| Long Term Capital Lease Obligation | 74,475 | 11,125 | 37,819 | 0.00 |
| Total Non Current Liabilities Net Minority Interest | 860,985 | 11,125 | 212,819 | 494,394 |
| Total Liabilities Net Minority Interest | 1.5M | 654,074 | 902,293 | 803,599 |
| Common Stock | 7.8M | 7.1M | 6.5M | 5.7M |
| Capital Stock | 7.8M | 7.1M | 6.5M | 5.7M |
| Retained Earnings | -7.5M | -6.2M | -3.9M | -3.5M |
| Gains Losses Not Affecting Retained Earnings | 1.3M | 1.2M | 949,568 | 308,547 |
| Common Stock Equity | 1.5M | 2.2M | 3.6M | 2.6M |
| Stockholders Equity | 1.5M | 2.2M | 3.6M | 2.6M |
| Total Equity Gross Minority Interest | 1.5M | 2.2M | 3.6M | 2.6M |
| Total Capitalization | 2.3M | 2.2M | 3.7M | 3.1M |
| Net Tangible Assets | 1.5M | 2.2M | 3.6M | 2.6M |
| Tangible Book Value | 1.5M | 2.2M | 3.6M | 2.6M |
| Working Capital | 2.1M | 1.9M | 3.5M | 2.7M |
| Invested Capital | 2.7M | 2.5M | 4.0M | 3.1M |
| Total Debt | 1.3M | 315,570 | 480,858 | 494,394 |
| Net Debt | 420,480 | 51,520 | -- | -- |
| Share Issued | 56.7M | 52.9M | 48.5M | 42.8M |
| Ordinary Shares Number | 56.7M | 52.9M | 48.5M | 42.8M |
| Capital Lease Obligations | 105,510 | 37,820 | 62,469 | 0.00 |
| Current Capital Lease Obligation | 31,035 | 26,695 | 24,650 | 0.00 |
| Current Deferred Liabilities | -- | 41,680 | 0.00 | -- |
| Dueto Related Parties Current | 7,576 | 59,721 | 56,466 | 39,638 |
| Finished Goods | 1.4M | 876,911 | 1.4M | 254,437 |
| Leases | 5,480 | 7,954 | 6,620 | 0.00 |
| Machinery Furniture Equipment | 11,031 | 33,455 | 44,990 | 68,923 |
| Other Current Borrowings | 426,155 | 277,750 | 243,389 | -- |
| Other Inventories | -- | 84,211 | 84,383 | 57,788 |
| Other Properties | 251,223 | 252,150 | 261,987 | 253,025 |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw Materials | -- | 7,233 | 42,674 | 224,801 |
| Taxes Receivable | 78,915 | 122,600 | 138,587 | 41,668 |
| Work In Process | 10,371 | 7,233 | 42,674 | 224,801 |
| Line Item | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|
| Operating Cash Flow | -949,972 | -1.7M | -1.8M | -2.0M |
| Cash Flow From Continuing Operating Activities | -949,972 | -1.7M | -1.8M | -2.0M |
| Depreciation And Amortization | 120,211 | 115,816 | 134,567 | 45,249 |
| Depreciation Amortization Depletion | 120,211 | 115,816 | 134,567 | 45,249 |
| Stock Based Compensation | 11,618 | 44,018 | 122,614 | 197,810 |
| Change In Working Capital | 216,283 | 414,480 | -1.7M | -741,367 |
| Changes In Account Receivables | 44,385 | 4,075 | -221,963 | 0.00 |
| Change In Receivables | 88,070 | 20,062 | -318,882 | -26,910 |
| Change In Inventory | -571,263 | 670,618 | -1.0M | -522,616 |
| Change In Payables And Accrued Expense | -148,852 | -158,079 | 158,166 | 225,713 |
| Change In Payable | -148,852 | -158,079 | 158,166 | 225,713 |
| Change In Other Working Capital | -- | 41,680 | -- | -- |
| Other Non Cash Items | 53,025 | 24,987 | 50,328 | 1.3M |
| Capital Expenditure | -- | -62,312 | -50,247 | -270,583 |
| Purchase Of PPE | -- | -- | -50,247 | -270,583 |
| Net PPE Purchase And Sale | 0.00 | -62,312 | -50,247 | -270,583 |
| Investing Cash Flow | 0.00 | -62,312 | -50,247 | -78,787 |
| Cash Flow From Continuing Investing Activities | 0.00 | -62,312 | -50,247 | -78,787 |
| Issuance Of Debt | 886,510 | 200,000 | 0.00 | 500,000 |
| Repayment Of Debt | -26,696 | -374,649 | -113,498 | 0.00 |
| Net Issuance Payments Of Debt | 859,814 | -174,649 | -113,498 | 500,000 |
| Issuance Of Capital Stock | 670,304 | 890,000 | 1.4M | 3.3M |
| Net Common Stock Issuance | 670,304 | 890,000 | 1.4M | 3.3M |
| Financing Cash Flow | 1.5M | 683,863 | 1.1M | 3.7M |
| Cash Flow From Continuing Financing Activities | 1.5M | 683,863 | 1.1M | 3.7M |
| Changes In Cash | 565,955 | -1.1M | -752,220 | 1.7M |
| Beginning Cash Position | 226,230 | 1.3M | 2.0M | 335,780 |
| End Cash Position | 792,185 | 226,230 | 1.3M | 2.0M |
| Free Cash Flow | -949,972 | -1.7M | -1.9M | -2.2M |
| Amortization Cash Flow | -- | -- | -- | 45,249 |
| Amortization Of Intangibles | -- | -- | -- | 45,249 |
| Cash Dividends Paid | 0.00 | 0.00 | 0.00 | 0.00 |
| Change In Account Payable | -96,707 | -161,334 | 150,303 | 186,075 |
| Change In Prepaid Assets | 848,328 | -159,801 | -517,519 | -417,554 |
| Common Stock Issuance | 670,304 | 890,000 | 1.4M | 3.3M |
| Depreciation | 120,211 | 115,816 | 134,567 | 45,249 |
| Interest Paid Cff | -1,869 | -15,625 | -26,333 | -14,125 |
| Long Term Debt Issuance | 886,510 | 200,000 | 0.00 | 500,000 |
| Long Term Debt Payments | -26,696 | -374,649 | -113,498 | 0.00 |
| Net Income From Continuing Operations | -1.4M | -2.3M | -451,154 | -2.7M |
| Net Long Term Debt Issuance | 859,814 | -174,649 | -113,498 | 500,000 |
| Net Other Financing Charges | -12,322 | -15,863 | -133,775 | -63,244 |
| Net Other Investing Changes | -- | -- | -- | 191,796 |
| Net Short Term Debt Issuance | -- | -250,000 | 0.00 | -- |
| Proceeds From Stock Option Exercised | -- | 0.00 | 11,250 | -- |
| Short Term Debt Payments | -- | -250,000 | 0.00 | -- |