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BeWhere Holdings Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 17.5M 12.1M 10.0M 8.5M
Operating Revenue 17.5M 12.1M 10.0M 8.5M
Cost Of Revenue 11.7M 7.4M 6.5M 6.3M
Gross Profit 5.8M 4.6M 3.5M 2.3M
Selling General And Administration 3.6M 3.0M 2.4M 1.8M
General And Administrative Expense 3.3M 2.7M 2.3M 1.8M
Research And Development 330,778 681,647 512,388 0.00
Depreciation And Amortization In Income Statement 139,202 154,679 185,971 64,887
Other Operating Expenses -11,888 -65,811 -62,550 -12,018
Operating Expense 4.1M 3.7M 3.1M 1.9M
Operating Income 1.8M 912,341 463,580 409,538
EBIT 1.5M 893,978 577,513 419,332
Interest Expense 68,192 65,076 51,379 2,811
Interest Expense Non Operating 68,192 65,076 51,379 2,811
Interest Income 111,200 73,676 26,811 8,454
Interest Income Non Operating 111,200 73,676 26,811 8,454
Net Interest Income 43,008 8,600 -24,568 5,643
Other Income Expense -414,256 -92,039 87,122 1,340
Special Income Charges -5,948 37,131 -12,847 -389.00
Write Off 5,948 -37,131 12,847 389.00
Gain On Sale Of Security -408,308 -129,170 99,969 1,729
Pretax Income 1.4M 828,902 526,134 416,521
Tax Provision 582,022 274,277 -1.6M 0.00
Tax Effect Of Unusual Items -62,138 -30,455 22,835 0.00
Net Income From Continuing And Discontinued Operation 814,052 554,625 2.1M 416,521
Net Income From Continuing Operation Net Minority Interest 814,052 554,625 2.1M 416,521
Net Income Including Noncontrolling Interests 814,052 554,625 2.1M 416,521
Net Income Common Stockholders 814,052 554,625 2.1M 416,521
Net Income 814,052 554,625 2.1M 416,521
EBITDA 1.8M 1.3M 986,028 761,421
Normalized EBITDA 2.2M 1.4M 898,906 760,081
Reconciled Depreciation 306,110 377,223 408,515 342,089
Basic EPS 0.01 0.01 0.02 0.00
Diluted EPS 0.01 0.01 0.02 0.00
Basic Average Shares 87.4M 87.9M 88.2M 88.1M
Diluted Average Shares 89.1M 88.5M 88.7M 88.7M
Total Unusual Items -414,256 -92,039 87,122 1,340
Total Unusual Items Excluding Goodwill -414,256 -92,039 87,122 1,340
Tax Rate For Calcs 0.15 0.33 0.26 0.00
Normalized Income 1.2M 616,209 2.0M 415,181
Amortization 12,884 12,884 -- --
Amortization Of Intangibles Income Statement 12,884 12,884 -- --
Depreciation Amortization Depletion Income Statement 139,202 154,679 185,971 64,887
Depreciation Income Statement 126,318 141,795 -- --
Diluted NI Availto Com Stockholders 814,052 554,625 2.1M 416,521
Impairment Of Capital Assets -- -- -- 0.00
Insurance And Claims 63,127 53,575 45,297 38,981
Net Income Continuous Operations 814,052 554,625 2.1M 416,521
Net Non Operating Interest Income Expense 43,008 8,600 -24,568 5,643
Other Gand A 1.2M 918,382 780,388 619,268
Reconciled Cost Of Revenue 11.5M 7.2M 6.3M 6.0M
Rent And Landing Fees 13,144 13,004 20,498 59,375
Rent Expense Supplemental 13,144 13,004 20,498 59,375
Salaries And Wages 2.0M 1.7M 1.4M 1.0M
Selling And Marketing Expense 338,036 299,975 178,313 59,311
Total Expenses 15.8M 11.1M 9.6M 8.1M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 4.5M 4.6M 3.2M 2.6M
Cash Cash Equivalents And Short Term Investments 4.5M 4.6M 3.2M 2.6M
Accounts Receivable 5.1M 1.9M 2.0M 1.2M
Receivables 5.2M 2.0M 2.0M 1.2M
Inventory 1.2M 849,758 854,535 859,202
Prepaid Assets 79,163 358,615 52,044 238,121
Current Assets 11.0M 7.8M 6.2M 4.9M
Gross PPE 770,326 752,583 723,481 121,650
Accumulated Depreciation -488,156 -361,838 -220,043 -98,235
Net PPE 282,170 390,745 503,438 23,415
Goodwill And Other Intangible Assets 67,398 277,234 484,887 736,854
Other Intangible Assets 67,398 277,234 484,887 736,854
Total Non Current Assets 1.3M 2.0M 2.5M 760,269
Total Assets 12.3M 9.8M 8.7M 5.7M
Current Debt 63,209 40,000 40,000 --
Current Debt And Capital Lease Obligation 192,717 153,835 139,363 --
Accounts Payable 2.6M 1.6M 1.1M 809,615
Payables 2.6M 1.6M 1.1M 809,615
Payables And Accrued Expenses 2.8M 1.7M 1.2M 912,415
Current Accrued Expenses 156,723 110,766 150,100 102,800
Current Deferred Revenue 217,295 80,213 76,179 93,562
Current Liabilities 3.2M 1.9M 1.4M 1.0M
Long Term Debt 363,326 350,121 187,793 34,709
Long Term Debt And Capital Lease Obligation 535,549 651,853 603,359 34,709
Long Term Capital Lease Obligation 172,223 301,732 415,566 0.00
Total Non Current Liabilities Net Minority Interest 536,163 659,078 614,176 67,048
Total Liabilities Net Minority Interest 3.7M 2.6M 2.1M 1.1M
Common Stock 12.3M 10.9M 10.9M 11.0M
Capital Stock 12.3M 10.9M 10.9M 11.0M
Retained Earnings -5.3M -6.1M -6.7M -8.8M
Gains Losses Not Affecting Retained Earnings 564,841 64,625 18,589 0.00
Other Equity Adjustments 564,841 64,625 18,589 --
Common Stock Equity 8.6M 7.2M 6.7M 4.6M
Stockholders Equity 8.6M 7.2M 6.7M 4.6M
Total Equity Gross Minority Interest 8.6M 7.2M 6.7M 4.6M
Total Capitalization 8.9M 7.5M 6.8M 4.6M
Net Tangible Assets 8.5M 6.9M 6.2M 3.8M
Tangible Book Value 8.5M 6.9M 6.2M 3.8M
Working Capital 7.8M 5.9M 4.7M 3.9M
Invested Capital 9.0M 7.6M 6.9M 4.6M
Total Debt 728,266 805,688 742,722 34,709
Share Issued 87.8M 87.4M 88.0M 88.3M
Ordinary Shares Number 87.8M 87.4M 88.0M 88.3M
Allowance For Doubtful Accounts Receivable -36,000 -42,000 -79,300 -71,000
Buildings And Improvements 657,705 652,112 634,520 50,515
Capital Lease Obligations 301,731 415,567 514,929 0.00
Current Capital Lease Obligation 129,508 113,835 99,363 0.00
Current Deferred Liabilities 217,295 80,213 76,179 93,562
Gross Accounts Receivable 5.2M 2.0M 2.1M 1.3M
Leases -- -- 4,595 4,595
Machinery Furniture Equipment 112,621 100,471 88,961 54,830
Non Current Deferred Assets 927,504 1.3M 1.6M 0.00
Non Current Deferred Liabilities 614.00 7,225 10,817 32,339
Non Current Deferred Revenue 614.00 7,225 10,817 32,339
Non Current Deferred Taxes Assets 927,504 1.3M 1.6M 0.00
Other Current Borrowings 63,209 40,000 40,000 --
Other Equity Interest 975,802 2.4M 2.4M 2.3M
Other Properties -- -- 646,230 11,710
Taxes Receivable 94,131 61,306 35,575 12,921
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -559,742 1.5M 640,162 690,081
Cash Flow From Continuing Operating Activities -559,742 1.5M 640,162 690,081
Depreciation And Amortization 306,110 377,223 408,515 342,089
Depreciation Amortization Depletion 306,110 377,223 408,515 342,089
Stock Based Compensation 71,474 54,873 37,309 51,229
Deferred Tax 357,331 274,277 -1.6M 0.00
Deferred Income Tax 357,331 274,277 -1.6M 0.00
Change In Working Capital -2.2M 263,589 -331,658 -110,940
Change In Receivables -3.3M 90,843 -803,251 186,239
Change In Inventory -381,466 4,777 4,667 235,379
Change In Payables And Accrued Expense 1.1M 474,303 319,789 -594,134
Change In Other Working Capital 130,472 237.00 -38,940 56,498
Other Non Cash Items 55,517 -3,041 -12,985 -9,207
Capital Expenditure -13,650 -10,635 -33,942 -694,144
Purchase Of PPE -13,650 -10,635 -33,942 -26,308
Net PPE Purchase And Sale -13,650 -10,635 -33,942 -26,308
Investing Cash Flow -13,650 -10,635 -33,942 -694,144
Cash Flow From Continuing Investing Activities -13,650 -10,635 -33,942 -694,144
Issuance Of Debt 50,000 203,006 246,993 20,000
Repayment Of Debt -183,000 -137,000 -110,000 0.00
Net Issuance Payments Of Debt -133,000 66,006 136,993 20,000
Repurchase Of Capital Stock -115,812 -257,485 -84,363 0.00
Net Common Stock Issuance -115,812 -257,485 -84,363 0.00
Common Stock Payments -115,812 -257,485 -84,363 0.00
Financing Cash Flow -127,156 -68,099 62,130 96,106
Cash Flow From Continuing Financing Activities -127,156 -68,099 62,130 96,106
Effect Of Exchange Rate Changes 526,166 0.00 -- --
Changes In Cash -700,548 1.4M 668,350 92,043
Beginning Cash Position 4.6M 3.2M 2.6M 2.5M
End Cash Position 4.5M 4.6M 3.2M 2.6M
Free Cash Flow -573,392 1.5M 606,220 -4,063
Amortization Cash Flow 179,792 235,428 -- --
Amortization Of Intangibles 179,792 235,428 -- --
Asset Impairment Charge 5,948 -37,131 12,847 389.00
Change In Prepaid Assets 279,452 -306,571 186,077 5,078
Depreciation 126,318 141,795 -- --
Long Term Debt Issuance 50,000 203,006 246,993 20,000
Long Term Debt Payments -183,000 -137,000 -110,000 0.00
Net Income From Continuing Operations 814,052 554,625 2.1M 416,521
Net Intangibles Purchase And Sale -- -- 0.00 -667,836
Net Long Term Debt Issuance -133,000 66,006 136,993 20,000
Proceeds From Stock Option Exercised 121,656 123,380 9,500 76,106
Purchase Of Intangibles -- -- 0.00 -667,836
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