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Beyond Oil Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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
Total Revenue 1.2M 1.1M 1.0M 321,000 133,000
Operating Revenue 1.2M 1.1M 1.0M 321,000 133,000
Cost Of Revenue 618,000 478,000 498,000 180,000 80,000
Gross Profit 550,000 615,000 513,000 141,000 53,000
Selling General And Administration 2.1M 2.2M 2.0M 741,000 571,000
General And Administrative Expense 1.3M 1.2M 1.2M 623,000 428,000
Research And Development 208,000 196,000 176,000 204,000 226,000
Operating Expense 2.3M 2.4M 2.2M 1.4M 797,000
Operating Income -1.7M -1.8M -1.7M -1.2M -744,000
EBIT -1.4M 39,000 -1.7M -2.8M -727,000
Interest Expense 171,000 892,000 9.3M -2.5M 2.0M
Interest Expense Non Operating 171,000 892,000 9.3M -2.5M 2.0M
Interest Income 366,000 1.8M 24,000 18,000 17,000
Interest Income Non Operating 366,000 1.8M 24,000 18,000 17,000
Net Interest Income 195,000 906,000 -9.3M 2.5M -2.0M
Pretax Income -1.5M -853,000 -11.0M -227,000 -2.7M
Tax Provision 0.00 0.00 0.00 0.00 0.00
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -1.5M -853,000 -11.0M -227,000 -2.7M
Net Income From Continuing Operation Net Minority Interest -1.5M -853,000 -11.0M -227,000 -2.7M
Net Income Including Noncontrolling Interests -1.5M -853,000 -11.0M -227,000 -2.7M
Net Income Common Stockholders -1.5M -853,000 -11.0M -227,000 -2.7M
Net Income -1.5M -853,000 -11.0M -227,000 -2.7M
EBITDA -1.3M 126,000 -1.6M -2.7M -646,000
Normalized EBITDA -1.3M 126,000 -1.6M -2.7M -646,000
Reconciled Depreciation 92,000 87,000 91,000 83,000 81,000
Basic EPS -0.03 -0.01 -0.18 -- -0.05
Diluted EPS -0.03 -0.01 -0.18 -- -0.05
Basic Average Shares 70.9M 67.4M 62.6M -- 58.4M
Diluted Average Shares 70.9M 67.4M 62.6M -- 58.4M
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -1.5M -853,000 -11.0M -227,000 -2.7M
Diluted NI Availto Com Stockholders -1.5M -853,000 -11.0M -227,000 -2.7M
Net Income Continuous Operations -1.5M -853,000 -11.0M -227,000 -2.7M
Net Non Operating Interest Income Expense 195,000 906,000 -9.3M 2.5M -2.0M
Other Gand A 1.3M 1.2M 1.2M -854,000 428,000
Reconciled Cost Of Revenue 618,000 478,000 498,000 180,000 80,000
Selling And Marketing Expense 745,000 994,000 880,000 118,000 143,000
Total Expenses 2.9M 2.9M 2.7M 1.5M 877,000
Total Operating Income As Reported -1.7M -1.8M -1.7M -1.2M -744,000
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Cash And Cash Equivalents 10.6M 12.9M 4.5M 3.6M 2.9M
Cash Cash Equivalents And Short Term Investments 10.6M 12.9M 4.5M 3.6M 2.9M
Accounts Receivable 860,000 301,000 161,000 21,000 8,000
Receivables 2.2M 1.2M 693,000 176,000 221,000
Inventory 2.0M 1.2M 153,000 303,000 291,000
Prepaid Assets -- -- -- 15,000 --
Current Assets 14.7M 15.3M 5.3M 4.1M 3.4M
Gross PPE 392,000 275,000 267,000 434,000 227,000
Accumulated Depreciation -- -- -- -163,000 --
Net PPE 392,000 275,000 267,000 271,000 227,000
Goodwill And Other Intangible Assets 3.1M 3.0M 2.8M 2.9M 2.9M
Other Intangible Assets -- -- -- 2.9M --
Total Non Current Assets 3.4M 3.3M 3.1M 3.2M 3.2M
Total Assets 18.2M 18.6M 8.4M 7.3M 6.5M
Current Debt -- -- -- 50,000 --
Current Debt And Capital Lease Obligation -- -- -- 112,000 --
Accounts Payable 437,000 226,000 55,000 121,000 93,000
Payables 1.2M 805,000 711,000 417,000 539,000
Payables And Accrued Expenses 1.2M 805,000 711,000 613,000 539,000
Current Accrued Expenses -- -- -- 196,000 --
Current Deferred Revenue -- -- -- -- 45,000
Other Current Liabilities 916,000 1.2M 7.8M 1.3M 2.6M
Current Liabilities 2.1M 2.0M 8.5M 2.1M 3.2M
Long Term Debt And Capital Lease Obligation 32,000 45,000 49,000 78,000 39,000
Long Term Capital Lease Obligation 32,000 45,000 49,000 78,000 39,000
Other Non Current Liabilities -- -- -- 147,000 187,000
Total Non Current Liabilities Net Minority Interest 32,000 45,000 49,000 225,000 226,000
Total Liabilities Net Minority Interest 2.1M 2.1M 8.6M 2.3M 3.4M
Common Stock 43.6M 43.8M 27.7M 22.8M 21.0M
Capital Stock 43.6M 43.8M 27.7M 22.8M 21.0M
Retained Earnings -42.5M -41.0M -40.1M -29.1M -28.9M
Gains Losses Not Affecting Retained Earnings 1.9M 1.4M 695,000 583,000 465,000
Common Stock Equity 15.1M 15.6M -1.1M 4.1M 2.2M
Stockholders Equity 15.1M 15.6M -1.1M 4.1M 2.2M
Total Equity Gross Minority Interest 16.1M 16.6M -138,000 5.0M 3.1M
Minority Interest 920,000 920,000 920,000 920,000 920,000
Total Capitalization 15.1M 15.6M -1.1M 4.1M 2.2M
Net Tangible Assets 12.1M 12.6M -3.9M 1.2M -757,000
Tangible Book Value 12.1M 12.6M -3.9M 1.2M -757,000
Working Capital 12.6M 13.3M -3.2M 2.0M 162,000
Invested Capital 15.1M 15.6M -1.1M 4.1M 2.2M
Total Debt 32,000 45,000 49,000 190,000 39,000
Share Issued 70.9M 70.9M 63.9M 61.6M 59.9M
Ordinary Shares Number 70.9M 70.9M 63.9M 61.6M 59.9M
Capital Lease Obligations 32,000 45,000 49,000 140,000 39,000
Current Capital Lease Obligation -- -- -- 62,000 --
Current Deferred Liabilities -- -- -- 50,000 45,000
Dueto Related Parties Current 0.00 0.00 0.00 -- 0.00
Finished Goods -- -- -- 200,000 --
Foreign Currency Translation Adjustments 1.9M 1.4M 695,000 583,000 465,000
Leases -- -- -- 65,000 --
Machinery Furniture Equipment -- -- -- 217,000 --
Other Current Borrowings -- -- -- 50,000 --
Other Equity Interest 12.1M 11.3M 10.6M 9.9M 9.6M
Other Payable 732,000 579,000 656,000 296,000 446,000
Other Properties 392,000 275,000 267,000 152,000 227,000
Other Receivables 1.3M 903,000 532,000 155,000 213,000
Properties -- -- -- 0.00 --
Raw Materials -- -- -- 103,000 --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Operating Cash Flow -2.2M -3.0M -1.2M -566,000 -803,000
Cash Flow From Continuing Operating Activities -2.2M -3.0M -1.2M -567,000 -803,000
Depreciation And Amortization 92,000 87,000 91,000 83,000 81,000
Depreciation Amortization Depletion 92,000 87,000 91,000 83,000 81,000
Stock Based Compensation 793,000 752,000 757,000 283,000 65,000
Change In Working Capital -1.0M -1.3M -455,000 270,000 -194,000
Change In Receivables -905,000 -419,000 -518,000 34,000 -96,000
Change In Inventory -654,000 -970,000 148,000 -7,000 -12,000
Change In Payables And Accrued Expense 539,000 175,000 -141,000 349,000 -87,000
Change In Payable 539,000 175,000 -141,000 349,000 -87,000
Change In Other Working Capital -- -- -60,000 -- --
Change In Other Current Liabilities 0.00 -- -- -- 0.00
Other Non Cash Items -231,000 88,000 248,000 78,000 2,000
Capital Expenditure -19,000 -16,000 -29,000 -6,000 -6,000
Purchase Of PPE -19,000 -16,000 -29,000 -6,000 -6,000
Net PPE Purchase And Sale -19,000 -16,000 -29,000 -6,000 -6,000
Investing Cash Flow -19,000 -16,000 -29,000 -6,000 -6,000
Cash Flow From Continuing Investing Activities -19,000 -16,000 -29,000 -6,000 -6,000
Repayment Of Debt -23,000 -25,000 -32,000 -27,000 -26,000
Net Issuance Payments Of Debt -23,000 -25,000 -32,000 -27,000 -26,000
Issuance Of Capital Stock -263,000 7.7M 0.00 0.00 1.5M
Net Common Stock Issuance -263,000 7.7M 0.00 0.00 1.5M
Financing Cash Flow -267,000 10.9M 2.2M 1.5M 1.6M
Cash Flow From Continuing Financing Activities -267,000 10.9M 2.2M 1.5M 1.6M
Effect Of Exchange Rate Changes 98,000 488,000 -16,000 -136,000 24,000
Changes In Cash -2.4M 7.9M 892,000 893,000 808,000
Beginning Cash Position 12.9M 4.5M 3.6M 2.9M 2.0M
End Cash Position 10.6M 12.9M 4.5M 3.6M 2.9M
Free Cash Flow -2.2M -3.0M -1.3M -572,000 -809,000
Change In Prepaid Assets -1,000 -124,000 116,000 5,000 1,000
Common Stock Issuance -263,000 7.7M 0.00 0.00 1.5M
Gain Loss On Investment Securities -245,000 -1.7M 9.1M -1.1M 1.9M
Interest Paid Cfo -4,000 -3,000 -3,000 -3,000 -3,000
Long Term Debt Payments -23,000 -25,000 -32,000 -27,000 -26,000
Net Income From Continuing Operations -1.5M -853,000 -11.0M -227,000 -2.7M
Net Long Term Debt Issuance -23,000 -25,000 -32,000 -27,000 -26,000
Net Other Financing Charges 0.00 -- -- 0.00 0.00
Operating Gains Losses -245,000 -1.7M 9.1M -1.1M 1.9M
Proceeds From Stock Option Exercised 19,000 3.5M 2.2M 1.5M 169,000
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