Beacn Wizardry and Magic Inc.
Financial Statements (IFRS) · Amounts in CAD
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 | 535,875 | 584,839 | 793,954 | 1.2M | 709,373 | -- |
| Operating Revenue | 535,875 | 584,839 | 793,954 | 1.2M | 709,373 | -- |
| Cost Of Revenue | 296,880 | 368,743 | 449,396 | 783,219 | 339,353 | -- |
| Gross Profit | 238,995 | 216,096 | 344,558 | 415,246 | 370,020 | -- |
| Selling General And Administration | 519,265 | 511,468 | 636,654 | 413,923 | 611,245 | -- |
| General And Administrative Expense | 403,261 | 387,105 | 477,645 | 268,529 | 523,246 | -- |
| Research And Development | 10,972 | 20,924 | 23,928 | 24,950 | 26,322 | -- |
| Depreciation And Amortization In Income Statement | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Other Operating Expenses | 67,536 | 80,089 | 72,641 | 79,375 | 62,004 | -- |
| Operating Expense | 630,224 | 640,300 | 760,161 | 546,314 | 729,552 | -- |
| Operating Income | -391,229 | -424,204 | -415,603 | -131,068 | -359,532 | -- |
| EBIT | -419,480 | -425,889 | -426,734 | -105,332 | -359,050 | -- |
| Interest Expense | 32,401 | 32,187 | 31,955 | 30,811 | 13,783 | -- |
| Interest Expense Non Operating | 32,401 | 32,187 | 31,955 | 30,811 | 13,783 | -- |
| Net Interest Income | -32,401 | -32,187 | -31,955 | -30,811 | -13,783 | -- |
| Other Income Expense | -28,251 | -1,685 | -11,131 | 25,736 | 482.00 | -- |
| Gain On Sale Of Security | -28,251 | -1,685 | -11,131 | 25,736 | 482.00 | -- |
| Pretax Income | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Income From Continuing Operation Net Minority Interest | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Income Including Noncontrolling Interests | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Income Common Stockholders | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Income | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| EBITDA | -387,029 | -398,070 | -399,796 | -77,266 | -329,069 | -- |
| Normalized EBITDA | -358,778 | -396,385 | -388,665 | -103,002 | -329,551 | -- |
| Reconciled Depreciation | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Basic EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Diluted EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 | -0.01 |
| Basic Average Shares | 56.7M | 56.5M | 55.7M | -- | 53.8M | 52.9M |
| Diluted Average Shares | 56.7M | 56.5M | 55.7M | -- | 53.8M | 52.9M |
| Total Unusual Items | -28,251 | -1,685 | -11,131 | 25,736 | 482.00 | -- |
| Total Unusual Items Excluding Goodwill | -28,251 | -1,685 | -11,131 | 25,736 | 482.00 | -- |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Normalized Income | -423,630 | -456,391 | -447,558 | -161,879 | -373,315 | -- |
| Depreciation Amortization Depletion Income Statement | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Depreciation Income Statement | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Diluted NI Availto Com Stockholders | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Income Continuous Operations | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Non Operating Interest Income Expense | -32,401 | -32,187 | -31,955 | -30,811 | -13,783 | -- |
| Other Gand A | 118,698 | 87,176 | 135,352 | -5,152 | 142,116 | -- |
| Reconciled Cost Of Revenue | 296,880 | 368,743 | 449,396 | 783,219 | 339,353 | -- |
| Rent And Landing Fees | 11,885 | 11,605 | 11,465 | 11,465 | 11,465 | -- |
| Rent Expense Supplemental | 11,885 | 11,605 | 11,465 | 11,465 | 11,465 | -- |
| Salaries And Wages | 272,678 | 288,324 | 330,828 | 262,216 | 369,665 | -- |
| Selling And Marketing Expense | 116,004 | 124,363 | 159,009 | 145,394 | 87,999 | -- |
| Total Expenses | 927,104 | 1.0M | 1.2M | 1.3M | 1.1M | -- |
| Total Operating Income As Reported | -391,229 | -424,204 | -415,603 | -131,068 | -359,532 | -- |
| 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 | 263,447 | 580,561 | 631,417 | 792,185 | 454,073 | -- |
| Cash Cash Equivalents And Short Term Investments | 263,447 | 580,561 | 631,417 | 792,185 | 454,073 | -- |
| Cash Financial | 263,447 | 580,561 | 631,417 | 792,185 | 454,073 | -- |
| Accounts Receivable | 82,402 | 61,432 | 191,128 | 173,503 | 441,204 | -- |
| Receivables | 154,541 | 134,552 | 278,355 | 252,418 | 518,926 | -- |
| Inventory | 796,717 | 994,375 | 1.2M | 1.5M | 952,854 | -- |
| Prepaid Assets | 307,040 | 205,352 | 206,408 | 252,696 | 1.2M | -- |
| Current Assets | 1.5M | 1.9M | 2.3M | 2.8M | 3.1M | -- |
| Gross PPE | 291,725 | 212,977 | 240,798 | 267,734 | 201,414 | -- |
| Net PPE | 291,725 | 212,977 | 240,798 | 267,734 | 201,414 | -- |
| Total Non Current Assets | 291,725 | 212,977 | 240,798 | 267,734 | 201,414 | -- |
| Total Assets | 1.8M | 2.1M | 2.6M | 3.0M | 3.3M | -- |
| Current Debt | 1.3M | 1.3M | 456,034 | 426,155 | 386,011 | -- |
| Current Debt And Capital Lease Obligation | 1.3M | 1.3M | 488,127 | 457,190 | 404,010 | -- |
| Accounts Payable | 256,665 | 158,216 | 183,444 | 184,826 | 372,531 | -- |
| Payables | 276,447 | 164,768 | 193,477 | 192,402 | 470,422 | -- |
| Payables And Accrued Expenses | 276,447 | 164,768 | 193,477 | 192,402 | 470,422 | -- |
| Current Liabilities | 1.6M | 1.5M | 681,604 | 649,592 | 874,432 | -- |
| Long Term Debt | -- | -- | 786,510 | 786,510 | 796,110 | -- |
| Long Term Debt And Capital Lease Obligation | 54,374 | 61,774 | 854,862 | 860,985 | 796,110 | -- |
| Long Term Capital Lease Obligation | 54,374 | 61,774 | 68,352 | 74,475 | 0.00 | -- |
| Total Non Current Liabilities Net Minority Interest | 54,374 | 61,774 | 854,862 | 860,985 | 796,110 | -- |
| Total Liabilities Net Minority Interest | 1.7M | 1.5M | 1.5M | 1.5M | 1.7M | -- |
| Common Stock | 7.8M | 7.8M | 7.8M | 7.8M | 7.8M | -- |
| Capital Stock | 7.8M | 7.8M | 7.8M | 7.8M | 7.8M | -- |
| Retained Earnings | -8.9M | -8.5M | -8.0M | -7.5M | -7.4M | -- |
| Gains Losses Not Affecting Retained Earnings | -- | -- | -- | 1.3M | -- | -- |
| Common Stock Equity | 145,140 | 595,368 | 1.1M | 1.5M | 1.6M | -- |
| Stockholders Equity | 145,140 | 595,368 | 1.1M | 1.5M | 1.6M | -- |
| Total Equity Gross Minority Interest | 145,140 | 595,368 | 1.1M | 1.5M | 1.6M | -- |
| Total Capitalization | 145,140 | 595,368 | 1.8M | 2.3M | 2.4M | -- |
| Net Tangible Assets | 145,140 | 595,368 | 1.1M | 1.5M | 1.6M | -- |
| Tangible Book Value | 145,140 | 595,368 | 1.1M | 1.5M | 1.6M | -- |
| Working Capital | -92,211 | 444,165 | 1.7M | 2.1M | 2.2M | -- |
| Invested Capital | 1.4M | 1.9M | 2.3M | 2.7M | 2.8M | -- |
| Total Debt | 1.4M | 1.4M | 1.3M | 1.3M | 1.2M | -- |
| Net Debt | 1.0M | 692,195 | 611,127 | 420,480 | 728,048 | -- |
| Share Issued | 56.7M | 56.7M | 56.7M | 56.7M | 56.7M | -- |
| Ordinary Shares Number | 56.7M | 56.7M | 56.7M | 56.7M | 56.7M | -- |
| Capital Lease Obligations | 88,583 | 94,925 | 100,445 | 105,510 | 17,999 | -- |
| Current Capital Lease Obligation | 34,209 | 33,151 | 32,093 | 31,035 | 17,999 | -- |
| Current Notes Payable | 401,011 | 397,230 | 393,490 | -- | -- | -- |
| Dueto Related Parties Current | 19,782 | 6,552 | 10,033 | 7,576 | 97,891 | -- |
| Finished Goods | 786,346 | 984,004 | 1.2M | 1.4M | 716,824 | -- |
| Leases | 3,635 | 4,257 | 4,872 | 5,480 | 6,102 | -- |
| Machinery Furniture Equipment | 12,307 | 5,576 | 8,245 | 11,031 | 14,551 | -- |
| Other Current Borrowings | 902,289 | 875,526 | 62,544 | 426,155 | 386,011 | -- |
| Other Equity Interest | 1.3M | 1.3M | 1.3M | -- | 1.3M | -- |
| Other Inventories | -- | -- | -- | -- | 225,659 | -- |
| Other Properties | 275,783 | 203,144 | 227,681 | 251,223 | 180,761 | -- |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Raw Materials | -- | -- | -- | -- | 10,371 | -- |
| Taxes Receivable | 72,139 | 73,120 | 87,227 | 78,915 | 77,722 | -- |
| Work In Process | 10,371 | 10,371 | 10,371 | 10,371 | 10,371 | -- |
| 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 | -195,742 | -45,336 | -153,626 | 346,849 | -910,209 | -- |
| Cash Flow From Continuing Operating Activities | -195,742 | -45,336 | -153,626 | 346,849 | -910,209 | -- |
| Depreciation And Amortization | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Depreciation Amortization Depletion | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Stock Based Compensation | 1,653 | 927.00 | 1,342 | 1,594 | 2,227 | -- |
| Change In Working Capital | 189,634 | 351,807 | 244,828 | 422,521 | -583,367 | -- |
| Changes In Account Receivables | -20,970 | 129,696 | -17,625 | 267,701 | -179,889 | -- |
| Change In Receivables | -19,989 | 143,803 | -25,937 | 266,508 | -120,576 | -- |
| Change In Inventory | 197,658 | 237,630 | 223,403 | -502,554 | -390,098 | -- |
| Change In Payables And Accrued Expense | 113,653 | -30,682 | 1,074 | -278,020 | 99,158 | -- |
| Change In Payable | 113,653 | -30,682 | 1,074 | -278,020 | 99,158 | -- |
| Other Non Cash Items | 32,401 | 32,187 | 31,955 | 30,811 | 13,783 | -- |
| Net PPE Purchase And Sale | -- | -- | 0.00 | 0.00 | -- | -- |
| Investing Cash Flow | -- | -- | 0.00 | 0.00 | -- | -- |
| Cash Flow From Continuing Investing Activities | -- | -- | 0.00 | 0.00 | -- | -- |
| Issuance Of Debt | 0.00 | 0.00 | 0.00 | 0.00 | 786,510 | -- |
| Repayment Of Debt | -6,342 | -5,520 | -5,065 | -6,875 | -6,739 | -- |
| Net Issuance Payments Of Debt | -6,342 | -5,520 | -5,065 | -6,875 | 779,771 | -- |
| Issuance Of Capital Stock | -- | -- | -- | 0.00 | 150,000 | -- |
| Net Common Stock Issuance | -- | -- | -- | 0.00 | 150,000 | -- |
| Financing Cash Flow | -10,173 | -5,520 | -7,142 | -8,737 | 927,471 | -- |
| Cash Flow From Continuing Financing Activities | -10,173 | -5,520 | -7,142 | -8,736 | 927,471 | -- |
| Changes In Cash | -317,114 | -50,856 | -160,768 | 338,112 | 17,262 | -- |
| Beginning Cash Position | 580,561 | 631,417 | 792,185 | 454,073 | 436,811 | -- |
| End Cash Position | 263,447 | 580,561 | 631,417 | 792,185 | 454,073 | -- |
| Free Cash Flow | -306,941 | -45,336 | -153,626 | 346,849 | -910,209 | -- |
| Cash Dividends Paid | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Change In Account Payable | 100,423 | -27,201 | -1,383 | -187,705 | 115,531 | -- |
| Change In Prepaid Assets | -101,688 | 1,056 | 46,288 | 936,587 | -171,851 | -- |
| Common Stock Issuance | -- | -- | -- | 0.00 | 150,000 | -- |
| Depreciation | 32,451 | 27,819 | 26,938 | 28,066 | 29,981 | -- |
| Interest Paid Cff | -3,831 | 0.00 | -2,077 | -266.00 | -403.00 | -- |
| Long Term Debt Issuance | -- | -- | -- | 100,000 | -- | -- |
| Long Term Debt Payments | -6,342 | -5,520 | -5,065 | -6,875 | -6,739 | -- |
| Net Income From Continuing Operations | -451,881 | -458,076 | -458,689 | -136,143 | -372,833 | -- |
| Net Long Term Debt Issuance | -6,342 | -5,520 | -5,065 | 93,125 | 779,771 | -- |
| Net Other Financing Charges | -- | -- | -- | -1,596 | -1,897 | -- |
| Net Short Term Debt Issuance | 0.00 | 0.00 | 0.00 | -- | 0.00 | 0.00 |
| Short Term Debt Issuance | 0.00 | 0.00 | 0.00 | -- | 0.00 | 0.00 |