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Beyond Oil Ltd.

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 621,000 285,000 0.00 -43,404
Operating Revenue 621,000 285,000 0.00 -43,404
Cost Of Revenue 371,000 200,000 0.00 0.00
Gross Profit 250,000 85,000 0.00 -43,404
Selling General And Administration 2.5M 1.4M 1.8M 1.1M
General And Administrative Expense 1.9M 1.2M 1.7M 1.1M
Research And Development 873,000 642,000 690,000 316,780
Depreciation And Amortization In Income Statement 319,000 321,000 306,000 293,884
Other Operating Expenses 92,000 150,000 84,000 140,843
Operating Expense 3.7M 2.6M 2.9M 1.9M
Operating Income -3.5M -2.5M -2.9M -1.9M
EBIT -5.1M -2.4M -13.6M -2.4M
Interest Expense 15,000 20,000 43,000 25,454
Interest Expense Non Operating 15,000 20,000 43,000 25,454
Interest Income 21,000 0.00 -- --
Interest Income Non Operating 21,000 0.00 -- --
Net Interest Income -55,000 -12,000 -392,000 -25,454
Other Income Expense -1.5M 62,000 -10.4M -536,891
Other Non Operating Income Expenses -- -- -348,803 --
Special Income Charges -- 0.00 -10.4M -212,891
Restructuring And Mergern Acquisition -- -- 0.00 212,891
Gain On Sale Of Security -1.5M 62,000 45,000 -324,000
Pretax Income -5.1M -2.4M -13.6M -2.5M
Tax Provision 0.00 0.00 0.00 0.00
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -5.1M -2.4M -13.6M -2.5M
Net Income From Continuing Operation Net Minority Interest -5.1M -2.4M -13.6M -2.5M
Net Income Including Noncontrolling Interests -5.1M -2.4M -13.6M -2.5M
Net Income Common Stockholders -5.1M -2.4M -13.6M -2.5M
Net Income -5.1M -2.4M -13.6M -2.5M
EBITDA -4.7M -2.1M -13.3M -2.1M
Normalized EBITDA -3.2M -2.1M -2.9M -1.6M
Reconciled Depreciation 325,000 320,000 308,000 293,859
Basic EPS -0.09 -0.05 -0.34 -0.05
Diluted EPS -0.09 -0.05 -0.34 -0.05
Basic Average Shares 57.7M 51.9M 40.0M 48.8M
Diluted Average Shares 57.7M 51.9M 40.0M 48.8M
Total Unusual Items -1.5M 62,000 -10.4M -536,891
Total Unusual Items Excluding Goodwill -1.5M 62,000 -10.4M -536,891
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -3.6M -2.5M -3.2M -1.9M
Depreciation Amortization Depletion Income Statement 319,000 321,000 306,000 293,884
Depreciation Income Statement 319,000 321,000 306,000 293,884
Diluted NI Availto Com Stockholders -5.1M -2.4M -13.6M -2.5M
Insurance And Claims 46,000 62,000 37,000 9,354
Net Income Continuous Operations -5.1M -2.4M -13.6M -2.5M
Net Non Operating Interest Income Expense -55,000 -12,000 -392,000 -25,454
Other Gand A 447,000 401,000 463,000 219,795
Other Special Charges -- -- 10.4M --
Reconciled Cost Of Revenue 365,000 201,000 0.00 25.00
Rent And Landing Fees 7,000 19,000 23,000 19,767
Rent Expense Supplemental 7,000 19,000 23,000 19,767
Salaries And Wages 1.4M 676,000 1.2M 844,876
Selling And Marketing Expense 537,000 284,000 83,000 12,097
Total Expenses 4.1M 2.8M 2.9M 1.9M
Total Operating Income As Reported -3.5M -2.5M -13.3M -2.1M
Total Other Finance Cost 61,000 -8,000 349,000 --
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 3.6M 411,000 876,000 388,154
Cash Cash Equivalents And Short Term Investments 3.6M 411,000 876,000 388,154
Accounts Receivable 21,000 -- 0.00 --
Receivables 176,000 63,000 64,000 62,298
Inventory 303,000 384,000 0.00 --
Prepaid Assets 15,000 0.00 49,000 0.00
Current Assets 4.1M 858,000 995,000 472,737
Gross PPE 434,000 394,000 435,000 306,632
Accumulated Depreciation -163,000 -130,000 -102,000 -76,904
Net PPE 271,000 264,000 333,000 229,728
Goodwill And Other Intangible Assets 2.9M 3.1M 3.5M 4.2M
Other Intangible Assets 2.9M 3.1M 3.5M 4.2M
Total Non Current Assets 3.2M 3.4M 3.8M 4.4M
Total Assets 7.3M 4.3M 4.8M 4.9M
Current Debt 50,000 187,000 392,000 1.1M
Current Debt And Capital Lease Obligation 112,000 281,000 392,000 1.1M
Accounts Payable 121,000 211,000 239,000 42,368
Payables 417,000 440,000 401,000 122,340
Payables And Accrued Expenses 613,000 690,000 573,000 312,075
Current Accrued Expenses 196,000 250,000 172,000 189,735
Current Deferred Revenue -- 44,000 43,000 40,000
Other Current Liabilities 1.3M 73,000 4,000 6,760
Current Liabilities 2.1M 1.1M 1.0M 1.5M
Long Term Debt And Capital Lease Obligation 78,000 35,000 179,000 93,821
Long Term Capital Lease Obligation 78,000 35,000 179,000 93,821
Other Non Current Liabilities 147,000 265,000 339,000 735,000
Total Non Current Liabilities Net Minority Interest 225,000 300,000 518,000 828,821
Total Liabilities Net Minority Interest 2.3M 1.4M 1.5M 2.3M
Common Stock 22.8M 16.1M 14.0M 1.1M
Capital Stock 22.8M 16.1M 14.0M 1.1M
Retained Earnings -29.1M -24.0M -21.6M -8.0M
Gains Losses Not Affecting Retained Earnings 583,000 485,000 601,000 902,244
Common Stock Equity 4.1M 2.0M 2.3M 1.6M
Stockholders Equity 4.1M 2.0M 2.3M 1.6M
Total Equity Gross Minority Interest 5.0M 2.9M 3.3M 2.5M
Minority Interest 920,000 920,000 920,000 920,245
Total Capitalization 4.1M 2.0M 2.3M 1.6M
Net Tangible Assets 1.2M -1.2M -1.1M -2.5M
Tangible Book Value 1.2M -1.2M -1.1M -2.5M
Working Capital 2.0M -230,000 -17,000 -1.0M
Invested Capital 4.1M 2.2M 2.7M 2.8M
Total Debt 190,000 316,000 571,000 1.2M
Net Debt -- -- -- 742,725
Share Issued 61.6M 53.0M 48.9M 48.8M
Ordinary Shares Number 61.6M 53.0M 48.9M 48.8M
Capital Lease Obligations 140,000 129,000 179,000 93,821
Current Capital Lease Obligation 62,000 94,000 0.00 --
Current Deferred Liabilities 50,000 44,000 43,000 40,000
Dueto Related Parties Current -- -- -- 12,353
Finished Goods 200,000 154,000 -- --
Foreign Currency Translation Adjustments 583,000 485,000 601,000 902,244
Leases 65,000 65,000 67,000 72,068
Loans Receivable -- -- -- 775,583
Machinery Furniture Equipment 217,000 199,000 190,000 156,071
Other Current Borrowings 50,000 187,000 392,000 1.1M
Other Equity Interest 9.9M 9.4M 9.3M 7.6M
Other Payable 296,000 229,000 162,000 79,972
Other Properties 152,000 130,000 178,000 78,493
Other Receivables 155,000 63,000 64,000 62,298
Properties 0.00 0.00 0.00 0.00
Raw Materials 103,000 230,000 -- --
Restricted Cash -- 0.00 6,000 22,285
Taxes Receivable -- -- -- 14,932
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -2.8M -2.5M -2.4M -827,599
Cash Flow From Continuing Operating Activities -2.8M -2.5M -2.4M -827,599
Depreciation And Amortization 325,000 320,000 308,000 293,859
Depreciation Amortization Depletion 325,000 320,000 308,000 293,859
Stock Based Compensation 537,000 49,000 1.3M 383,896
Change In Working Capital -156,000 -371,000 164,000 607,597
Changes In Account Receivables -126,000 45,000 -40,397 -19,706
Change In Receivables -126,000 45,000 -40,397 -19,706
Change In Inventory 78,000 -379,000 0.00 --
Change In Payables And Accrued Expense 26,000 -13,000 100,000 243,313
Change In Payable 26,000 -13,000 100,000 243,313
Change In Other Working Capital -140,000 -27,000 96,000 --
Change In Other Current Liabilities -- 45,000 -40,000 439,282
Other Non Cash Items 128,000 -41,000 9.6M 11,073
Capital Expenditure -19,000 -16,000 -57,000 -20,594
Purchase Of PPE -19,000 -16,000 -57,000 -20,594
Net PPE Purchase And Sale -19,000 -16,000 -57,000 -20,594
Investing Cash Flow -19,000 -11,000 325,000 -40,587
Cash Flow From Continuing Investing Activities -19,000 -11,000 325,000 -40,587
Repayment Of Debt -104,000 -82,000 -45,000 -21,878
Net Issuance Payments Of Debt -104,000 -82,000 -825,000 758,122
Issuance Of Capital Stock 4.7M 2.2M 3.3M 0.00
Net Common Stock Issuance 4.7M 2.2M 3.3M 0.00
Financing Cash Flow 6.2M 2.1M 2.6M 758,122
Cash Flow From Continuing Financing Activities 6.2M 2.1M 2.6M 758,122
Effect Of Exchange Rate Changes -123,000 2,000 -25,000 12,186
Changes In Cash 3.3M -467,000 513,000 -110,064
Beginning Cash Position 411,000 876,000 388,000 486,032
End Cash Position 3.6M 411,000 876,000 388,154
Free Cash Flow -2.8M -2.6M -2.4M -848,193
Income Tax Paid Supplemental Data -- -- -- 0.00
Interest Paid Supplemental Data -- -- -- 0.00
Change In Prepaid Assets 6,000 3,000 8,000 -55,292
Common Stock Issuance 4.7M 2.2M 3.3M 0.00
Gain Loss On Investment Securities 1.4M -57,000 -127,000 341,760
Gain Loss On Sale Of PPE -- -- 0.00 8,434
Interest Paid Cfo -13,000 -17,000 -13,000 -11,073
Long Term Debt Payments -104,000 -82,000 -45,000 -21,878
Net Foreign Currency Exchange Gain Loss -- -- -- 7,987
Net Income From Continuing Operations -5.1M -2.4M -13.6M -2.5M
Net Long Term Debt Issuance -104,000 -82,000 -45,000 -21,878
Net Other Financing Charges -71,000 -- -- --
Net Other Investing Changes -- 5,000 382,000 -19,993
Net Short Term Debt Issuance -- 0.00 -780,000 780,000
Operating Gains Losses 1.4M -57,000 -127,000 350,194
Proceeds From Stock Option Exercised 1.7M 0.00 88,000 0.00
Unrealized Gain Loss On Investment Securities -- -- 348,803 0.00
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