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BIGG Digital Assets 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 12.4M 6.5M 7.5M 14.1M
Operating Revenue 12.4M 6.5M 7.5M 14.1M
Cost Of Revenue 558,151 262,353 364,529 229,720
Gross Profit 11.9M 6.2M 7.1M 13.9M
Selling General And Administration 17.7M 19.3M 22.0M 22.6M
General And Administrative Expense 16.8M 17.7M 16.0M 15.1M
Research And Development 2.6M 1.3M 912,329 730,390
Depreciation And Amortization In Income Statement 368,490 313,858 381,866 544,103
Other Operating Expenses 9.0M 786,406 2.2M 142,132
Operating Expense 29.7M 21.7M 25.5M 24.0M
Operating Income -17.8M -15.4M -18.4M -10.1M
EBIT -17.8M -15.4M -18.4M -10.1M
Interest Income 446,001 210,674 195,463 105,735
Interest Income Non Operating 446,001 210,674 195,463 105,735
Net Interest Income 446,001 210,674 195,463 105,735
Other Income Expense -8.5M 4.0M -26.0M 3.1M
Other Non Operating Income Expenses 5.8M 6.4M -11.1M 2.2M
Special Income Charges -15.8M -181,511 -68,020 -4,971
Restructuring And Mergern Acquisition 0.00 191,064 0.00 --
Write Off 44,478 41,508 68,020 4,971
Gain On Sale Of Security 1.6M -624,290 -12.6M 981,141
Earnings From Equity Interest 0.00 -1.6M -2.2M 0.00
Pretax Income -25.8M -11.2M -44.2M -6.9M
Tax Provision 27,302 -135,296 0.00 153,410
Tax Effect Of Unusual Items -2.1M -9,732 0.00 258,685
Net Income From Continuing And Discontinued Operation -25.8M -11.1M -44.2M -7.0M
Net Income From Continuing Operation Net Minority Interest -25.8M -11.1M -44.2M -7.0M
Net Income Including Noncontrolling Interests -25.8M -11.1M -44.2M -7.0M
Net Income Common Stockholders -25.8M -11.1M -44.2M -7.0M
Net Income -25.8M -11.1M -44.2M -7.0M
EBITDA -17.4M -15.1M -18.0M -9.6M
Normalized EBITDA -3.2M -14.3M -5.3M -10.6M
Reconciled Depreciation 368,490 313,858 381,867 544,103
Basic EPS -0.07 -0.04 -0.18 -0.03
Diluted EPS -0.07 -0.04 -0.18 -0.03
Basic Average Shares 348.9M 271.5M 248.4M 229.6M
Diluted Average Shares 348.9M 271.5M 248.4M 229.6M
Total Unusual Items -14.2M -805,801 -12.7M 976,170
Total Unusual Items Excluding Goodwill -14.2M -805,801 -12.7M 976,170
Tax Rate For Calcs 0.15 0.01 0.00 0.27
Normalized Income -13.8M -10.3M -31.5M -7.8M
Depreciation Amortization Depletion Income Statement 368,490 313,858 381,866 544,103
Diluted NI Availto Com Stockholders -25.8M -11.1M -44.2M -7.0M
Gain On Sale Of Ppe 196,629 51,061 -- 3,462
Impairment Of Capital Assets 16.2M 0.00 -- --
Net Income Continuous Operations -25.8M -11.1M -44.2M -7.0M
Net Non Operating Interest Income Expense 446,001 210,674 195,463 105,735
Other Gand A 7.3M 5.9M 6.6M 3.2M
Other Special Charges -216,801 -- -- --
Reconciled Cost Of Revenue 558,151 262,353 364,528 229,720
Salaries And Wages 9.5M 11.8M 9.5M 11.9M
Selling And Marketing Expense 929,567 1.6M 6.0M 7.5M
Total Expenses 30.2M 21.9M 25.9M 24.3M
Total Operating Income As Reported -9.4M -15.7M -18.5M -10.2M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 6.3M 4.3M 5.7M 31.8M
Cash Cash Equivalents And Short Term Investments 6.3M 4.3M 5.7M 31.8M
Cash Financial -- -- 5.7M 31.8M
Accounts Receivable 1.7M 1.6M 2.2M 3.0M
Receivables 1.7M 1.6M 2.2M 3.1M
Inventory 198.3M 91.2M 39.6M 92.4M
Prepaid Assets 617,262 977,429 666,196 764,798
Current Assets 223.2M 103.7M 53.9M 135.1M
Gross PPE 2.0M 1.9M 1.8M 1.4M
Accumulated Depreciation -1.7M -1.4M -1.2M -1.1M
Net PPE 292,590 425,618 568,323 313,009
Goodwill 1.1M 17.1M 1.1M 1.1M
Goodwill And Other Intangible Assets 1.4M 17.7M 1.2M 1.4M
Other Intangible Assets 347,239 589,737 121,909 329,699
Investments And Advances 6.1M 1.4M 10.6M 17.6M
Long Term Equity Investment -- 0.00 7.1M 0.00
Other Investments 5.7M 1.1M 3.1M 16.8M
Other Non Current Assets -- -- 3.1M 16.8M
Total Non Current Assets 8.5M 20.5M 13.5M 19.3M
Total Assets 231.7M 124.2M 67.4M 154.4M
Current Debt And Capital Lease Obligation 19,696 13,013 28,644 25,620
Accounts Payable 1.7M 1.5M 2.1M 1.0M
Payables 1.7M 1.5M 2.3M 1.2M
Payables And Accrued Expenses 3.4M 3.5M 3.6M 2.3M
Current Accrued Expenses 1.7M 2.0M 1.3M 1.1M
Current Deferred Revenue 202.2M 88.1M 40.7M 83.1M
Current Liabilities 214.1M 91.6M 44.3M 85.4M
Long Term Debt And Capital Lease Obligation 25,858 45,554 7,264 35,939
Long Term Capital Lease Obligation 25,858 45,554 7,264 35,939
Total Non Current Liabilities Net Minority Interest 25,858 45,554 7,264 35,939
Total Liabilities Net Minority Interest 214.1M 91.7M 44.3M 85.5M
Common Stock 121.1M 113.6M 98.8M 96.1M
Capital Stock 121.1M 113.6M 98.8M 96.1M
Retained Earnings -125.1M -99.3M -88.2M -44.0M
Gains Losses Not Affecting Retained Earnings 21.5M 18.2M 12.5M 16.9M
Other Equity Adjustments 21.5M 18.2M 12.5M 16.9M
Common Stock Equity 17.5M 32.5M 23.1M 68.9M
Stockholders Equity 17.5M 32.5M 23.1M 68.9M
Total Equity Gross Minority Interest 17.5M 32.5M 23.1M 68.9M
Total Capitalization 17.5M 32.5M 23.1M 68.9M
Net Tangible Assets 16.1M 14.9M 21.9M 67.5M
Tangible Book Value 16.1M 14.9M 21.9M 67.5M
Working Capital 9.1M 12.1M 9.6M 49.6M
Invested Capital 17.5M 32.5M 23.1M 68.9M
Total Debt 45,554 58,567 35,908 61,559
Share Issued 355.8M 319.3M 253.8M 244.9M
Ordinary Shares Number 355.8M 319.3M 253.8M 244.9M
Capital Lease Obligations 45,554 58,567 35,908 61,559
Current Capital Lease Obligation 19,696 13,013 28,644 25,620
Current Deferred Liabilities 202.2M 88.1M 40.7M 83.1M
Current Provisions 8.5M -- -- --
Financial Assets -- 0.00 942,865 0.00
Financial Assets Designatedas Fair Value Through Profitor Loss Total 346,981 278,533 368,537 862,679
Finished Goods 198.3M 91.2M 39.6M 92.4M
Income Tax Payable 0.00 17,000 153,410 153,410
Investmentin Financial Assets 346,981 278,533 368,537 862,679
Investments In Other Ventures Under Equity Method -- -- 368,537 862,679
Investmentsin Associatesat Cost -- 0.00 7.1M 0.00
Non Current Accounts Receivable 696,550 1.0M 175,325 --
Other Equity Interest -- -- -- 4,000
Other Properties 2.0M 1.9M 1.8M 1.4M
Restricted Cash 16.2M 5.6M 5.7M 6.9M
Taxes Receivable -- -- 0.00 175,325
Total Tax Payable 0.00 17,000 153,410 153,410
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -12.4M -10.1M -18.4M -22.6M
Cash Flow From Continuing Operating Activities -12.4M -10.1M -18.4M -22.6M
Depreciation And Amortization 368,490 313,858 381,867 544,103
Depreciation Amortization Depletion 368,490 313,858 381,867 544,103
Stock Based Compensation 422,467 2.8M 1.8M 6.3M
Deferred Tax 27,302 -136,410 0.00 153,410
Deferred Income Tax 27,302 -136,410 0.00 153,410
Change In Working Capital 14.3M 2.1M -3.5M -12.5M
Change In Receivables 168,389 855,631 756,254 -1.9M
Change In Inventory -108.7M -45.9M 36.7M -80.5M
Change In Payables And Accrued Expense -41,310 -297,964 1.3M 1.5M
Change In Payable -41,310 -297,964 -- --
Change In Other Working Capital 122.6M 47.4M -42.4M 68.9M
Other Non Cash Items -17.6M -5.6M 17.2M -9.0M
Capital Expenditure -127,242 -60,855 -430,772 -442,460
Purchase Of PPE -123,071 -60,855 -430,772 -260,996
Net PPE Purchase And Sale -123,071 -60,855 -430,772 -256,496
Purchase Of Business -- 0.00 -9.8M 0.00
Sale Of Business 0.00 4.3M 0.00 --
Purchase Of Investment -1.2M -190,949 -2.4M -11.1M
Sale Of Investment -- 0.00 331,230 778,857
Net Investment Purchase And Sale -1.2M -190,949 -2.1M -10.3M
Investing Cash Flow 6.2M 8.3M -8.9M -10.6M
Cash Flow From Continuing Investing Activities 6.2M 8.3M -8.9M -10.6M
Repayment Of Debt -16,572 -30,863 -30,380 -24,981
Net Issuance Payments Of Debt -16,572 -30,863 -30,380 -24,981
Issuance Of Capital Stock 8.2M 467,349 1.2M 52.2M
Repurchase Of Capital Stock -- -- -- 0.00
Net Common Stock Issuance 8.2M 467,349 1.2M 52.2M
Common Stock Payments -- -- -- 0.00
Financing Cash Flow 8.2M 430,769 1.2M 52.3M
Cash Flow From Continuing Financing Activities 8.2M 430,769 1.2M 52.3M
Effect Of Exchange Rate Changes 1,691 -16,372 12,214 -7,945
Changes In Cash 1.9M -1.4M -26.2M 19.1M
Beginning Cash Position 4.3M 5.7M 31.8M 12.8M
End Cash Position 6.3M 4.3M 5.7M 31.8M
Free Cash Flow -12.5M -10.2M -18.8M -23.1M
Interest Paid Supplemental Data -- -- -- 0.00
Asset Impairment Charge 16.1M 0.00 -- --
Change In Account Payable -58,310 -297,964 -- --
Change In Income Tax Payable 17,000 0.00 -- --
Change In Prepaid Assets 360,167 32,007 98,602 -558,687
Change In Tax Payable 17,000 0.00 -- --
Common Stock Issuance 8.2M 467,349 1.2M 52.2M
Earnings Losses From Equity Investments 0.00 1.0M 2.2M 0.00
Gain Loss On Investment Securities -196,629 472,374 6.2M -653,834
Long Term Debt Payments -16,572 -30,863 -30,380 -24,981
Net Business Purchase And Sale 0.00 4.3M -9.8M 0.00
Net Foreign Currency Exchange Gain Loss -23,260 6,360 -17,320 -54,825
Net Income From Continuing Operations -25.8M -11.1M -44.2M -7.0M
Net Intangibles Purchase And Sale -4,171 0.00 0.00 -181,464
Net Long Term Debt Issuance -16,572 -30,863 -30,380 -24,981
Net Other Financing Charges -3,020 -5,717 -8,527 123,946
Net Other Investing Changes 7.5M 4.3M 3.4M 122,442
Operating Gains Losses -219,889 1.5M 8.4M -708,659
Purchase Of Intangibles -4,171 0.00 0.00 -181,464
Sale Of PPE -- -- 0.00 4,500
Unrealized Gain Loss On Investment Securities -45,188 -85,164 1.5M -272,050
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