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Braille Energy Systems Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Total Revenue 3.1M 3.4M 3.8M 4.1M --
Operating Revenue 3.1M 3.4M 3.8M 4.1M --
Cost Of Revenue 1.9M 2.7M 2.6M 2.7M --
Gross Profit 1.2M 697,236 1.1M 1.4M --
Selling General And Administration 1.8M 2.3M 2.7M 3.8M --
General And Administrative Expense 1.8M 2.2M 2.5M 3.6M --
Research And Development 238,624 349,527 379,778 78,484 --
Depreciation And Amortization In Income Statement 130,731 130,659 128,112 98,557 --
Other Operating Expenses 361,172 407,887 738,436 367,862 --
Operating Expense 2.5M 3.2M 3.9M 4.3M --
Operating Income -1.3M -2.5M -2.8M -3.0M --
EBIT -1.6M -2.6M -2.9M -2.7M --
Interest Expense 24,813 34,125 42,670 39,338 --
Interest Expense Non Operating 24,813 34,125 42,670 39,338 --
Interest Income 990.00 691.00 21,535 12,724 --
Interest Income Non Operating 990.00 691.00 21,535 12,724 --
Net Interest Income -121,170 -96,835 -87,097 -122,839 --
Other Income Expense -154,041 -41,100 -1,802 312,594 --
Other Non Operating Income Expenses -- 20,000 -- 26,344 --
Special Income Charges -191,101 0.00 0.00 237,500 --
Gain On Sale Of Security 37,060 -61,100 -1,802 48,750 --
Pretax Income -1.6M -2.6M -2.9M -2.8M --
Tax Provision -- -- -- 0.00 -36,506
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -1.6M -2.6M -2.8M -2.8M --
Net Income From Continuing Operation Net Minority Interest -1.6M -2.6M -2.8M -2.8M --
Net Income Including Noncontrolling Interests -1.6M -2.6M -2.9M -2.8M --
Minority Interests 40,750 83,338 108,462 -19,940 --
Net Income Common Stockholders -1.6M -2.6M -2.8M -2.8M --
Net Income -1.6M -2.6M -2.8M -2.8M --
EBITDA -1.4M -2.4M -2.7M -2.6M --
Normalized EBITDA -1.3M -2.4M -2.7M -2.9M --
Reconciled Depreciation 171,731 171,658 168,909 144,648 --
Basic EPS -- -0.03 -0.03 -0.03 -0.01
Diluted EPS -- -0.03 -0.03 -0.03 -0.01
Basic Average Shares -- 93.3M 86.0M 80.9M 65.7M
Diluted Average Shares -- 93.3M 86.0M 80.9M 65.7M
Total Unusual Items -154,041 -61,100 -1,802 286,250 --
Total Unusual Items Excluding Goodwill -154,041 -61,100 -1,802 286,250 --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -1.4M -2.5M -2.8M -3.1M --
Depreciation Amortization Depletion Income Statement 130,731 130,659 128,112 98,557 --
Depreciation Income Statement 130,731 130,659 128,112 98,557 --
Diluted NI Availto Com Stockholders -1.6M -2.6M -2.8M -2.8M --
Gain On Sale Of Ppe -- -- 0.00 237,500 0.00
Insurance And Claims 231,546 188,556 166,663 206,080 --
Net Income Continuous Operations -1.6M -2.6M -2.9M -2.8M --
Net Non Operating Interest Income Expense -121,170 -96,835 -87,097 -122,839 --
Other Gand A 756,906 947,990 1.1M 1.3M --
Other Special Charges 191,101 -- -- -- --
Reconciled Cost Of Revenue 1.9M 2.6M 2.6M 2.7M --
Salaries And Wages 767,221 1.1M 1.2M 2.1M --
Selling And Marketing Expense 52,019 77,194 214,817 165,003 --
Total Expenses 4.5M 5.9M 6.6M 7.1M --
Total Other Finance Cost 97,347 63,401 65,962 96,225 --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Cash And Cash Equivalents 108,674 104,347 140,278 2.5M --
Cash Cash Equivalents And Short Term Investments 108,674 141,547 249,528 2.6M --
Cash Financial 108,674 104,347 140,278 2.5M --
Other Short Term Investments 0.00 37,200 109,250 161,250 --
Accounts Receivable 53,786 192,548 231,235 77,869 --
Receivables 107,049 261,645 268,575 130,136 --
Inventory 460,188 950,702 1.8M 1.3M --
Prepaid Assets 494,342 205,645 317,791 348,429 --
Current Assets 1.2M 1.6M 2.7M 4.4M --
Gross PPE 1.2M 1.2M 1.2M 1.1M --
Accumulated Depreciation -902,375 -708,335 -538,930 -375,685 --
Net PPE 285,673 443,554 614,803 717,402 --
Total Non Current Assets 285,673 443,554 614,803 717,402 --
Total Assets 1.5M 2.0M 3.3M 5.1M --
Current Debt -- -- 40,000 -- --
Current Debt And Capital Lease Obligation 180,518 169,947 205,254 162,660 --
Accounts Payable 2.1M 1.6M 1.3M 1.2M --
Payables 3.0M 1.9M 1.4M 1.2M --
Payables And Accrued Expenses 3.0M 1.9M 1.4M 1.2M --
Current Deferred Revenue 0.00 8,249 4,485 48,423 --
Current Liabilities 3.2M 2.1M 1.7M 1.5M --
Long Term Debt 28,145 35,709 -- 40,000 35,501
Long Term Debt And Capital Lease Obligation 115,066 262,896 357,071 519,574 --
Long Term Capital Lease Obligation 86,921 227,187 357,071 479,574 --
Total Non Current Liabilities Net Minority Interest 115,066 262,896 357,071 539,574 --
Total Liabilities Net Minority Interest 3.3M 2.4M 2.1M 2.0M --
Common Stock 12.9M 12.8M 12.3M 11.6M --
Capital Stock 12.9M 12.8M 12.3M 11.6M --
Additional Paid In Capital 2.7M 2.5M 2.1M 1.9M --
Retained Earnings -17.4M -15.8M -13.3M -10.5M --
Gains Losses Not Affecting Retained Earnings 78,373 65,615 60,699 74,384 --
Other Equity Adjustments 78,373 65,615 60,699 74,384 --
Common Stock Equity -1.6M -165,838 1.3M 3.1M --
Stockholders Equity -1.6M -165,838 1.3M 3.1M --
Total Equity Gross Minority Interest -1.9M -367,243 1.2M 3.1M --
Minority Interest -240,730 -201,405 -118,616 -8,625 --
Total Capitalization -1.6M -130,129 1.3M 3.2M --
Net Tangible Assets -1.6M -165,838 1.3M 3.1M --
Tangible Book Value -1.6M -165,838 1.3M 3.1M --
Working Capital -2.1M -547,901 962,178 2.9M --
Invested Capital -1.6M -130,129 1.4M 3.2M --
Total Debt 295,584 432,843 562,325 682,234 --
Share Issued 100.7M 99.3M 91.7M 80.9M --
Ordinary Shares Number 100.7M 99.3M 91.7M 80.9M --
Allowance For Doubtful Accounts Receivable -13,652 -13,238 -76,575 -56,513 --
Buildings And Improvements 849,640 823,884 825,166 836,579 --
Capital Lease Obligations 267,439 397,134 522,325 642,234 --
Current Capital Lease Obligation 180,518 169,947 165,254 162,660 --
Current Deferred Liabilities 0.00 8,249 24,485 48,423 --
Current Provisions 57,025 55,296 55,382 45,520 --
Duefrom Related Parties Current 24,046 38,024 16,091 2,278 --
Dueto Related Parties Current 902,781 283,638 121,680 36,668 --
Finished Goods 164,602 321,714 398,481 281,599 --
Gross Accounts Receivable 67,438 205,786 307,810 134,382 --
Line Of Credit -- -- -- -- 0.00
Machinery Furniture Equipment 28,376 28,376 28,420 28,813 --
Non Current Deferred Liabilities -- -- 0.00 20,000 24,546
Non Current Deferred Revenue -- -- 0.00 20,000 24,546
Other Current Borrowings -- -- 40,000 -- --
Other Equity Interest 81,278 248,196 166,918 16,558 --
Other Properties 310,032 299,629 300,147 227,695 --
Properties 0.00 0.00 0.00 0.00 --
Raw Materials 295,586 628,988 1.4M 1.0M --
Taxes Receivable 29,217 31,073 21,249 49,989 --
Total Tax Payable 21,476 20,825 20,857 21,146 --
Treasury Shares Number -- -- 0.00 -- --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Operating Cash Flow 114,489 -459,477 -3.0M -1.7M --
Cash Flow From Continuing Operating Activities 114,489 -459,477 -3.0M -1.7M --
Depreciation And Amortization 171,731 171,658 168,909 144,648 --
Depreciation Amortization Depletion 171,731 171,658 168,909 144,648 --
Stock Based Compensation 0.00 466,991 167,752 1.4M --
Change In Working Capital 1.6M 1.5M -499,442 -234,114 --
Changes In Account Receivables 147,314 28,813 -125,277 53,750 --
Change In Receivables 161,292 6,880 -139,127 51,998 --
Change In Inventory 522,664 886,782 -553,917 -627,960 --
Change In Payables And Accrued Expense 1.2M 463,118 199,757 354,923 --
Change In Payable 1.2M 463,118 199,757 354,923 --
Change In Other Working Capital -8,547 3,802 -32,707 20,000 --
Other Non Cash Items 33,305 45,500 56,897 63,581 --
Capital Expenditure -- -- -76,533 -23,947 -40,771
Purchase Of PPE -- 0.00 -76,533 -23,947 -40,771
Net PPE Purchase And Sale -- 0.00 -76,533 101,053 -40,771
Sale Of Investment 74,260 10,950 50,198 0.00 --
Net Investment Purchase And Sale 74,260 10,950 50,198 0.00 --
Investing Cash Flow 74,260 10,950 -26,335 101,053 --
Cash Flow From Continuing Investing Activities 74,260 10,950 -26,335 101,053 --
Issuance Of Debt 0.00 40,000 0.00 0.00 --
Repayment Of Debt -183,644 -215,048 -167,748 -159,369 --
Net Issuance Payments Of Debt -183,644 -175,048 -167,748 -159,369 --
Issuance Of Capital Stock 0.00 500,000 912,500 0.00 --
Net Common Stock Issuance 0.00 500,000 912,500 0.00 --
Financing Cash Flow -183,644 413,245 704,909 -159,369 --
Cash Flow From Continuing Financing Activities -183,644 413,245 704,909 -159,369 --
Effect Of Exchange Rate Changes -778.00 -649.00 -2,750 9,718 --
Changes In Cash 5,105 -35,282 -2.3M -1.7M --
Beginning Cash Position 104,347 140,278 2.5M 4.2M --
End Cash Position 108,674 104,347 140,278 2.5M --
Free Cash Flow 114,489 -459,477 -3.1M -1.7M --
Asset Impairment Charge -- -- 0.00 -237,500 0.00
Change In Account Payable 546,336 300,707 115,069 547,223 --
Change In Income Tax Payable -- -- -- 0.00 -36,506
Change In Prepaid Assets -284,011 102,594 26,552 -33,075 --
Change In Tax Payable -- -- -- 0.00 -36,506
Common Stock Issuance 0.00 500,000 912,500 0.00 --
Depreciation 171,731 171,658 168,909 144,648 --
Long Term Debt Issuance 0.00 40,000 0.00 0.00 --
Long Term Debt Payments -183,644 -215,048 -167,748 -159,369 --
Net Income From Continuing Operations -1.6M -2.6M -2.9M -2.8M --
Net Long Term Debt Issuance -183,644 -175,048 -167,748 -159,369 --
Net Other Financing Charges -- -13,457 -39,843 -- -211,189
Net Short Term Debt Issuance -- -- -- 0.00 -30,000
Operating Gains Losses -- -20,000 -- -- --
Proceeds From Stock Option Exercised 0.00 101,750 0.00 0.00 --
Sale Of PPE -- -- 0.00 125,000 0.00
Short Term Debt Payments -- -- -- 0.00 -30,000
Unrealized Gain Loss On Investment Securities -37,060 61,100 1,802 -48,750 --
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