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Baylin Technologies 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 83.6M 73.0M 78.2M 102.5M
Operating Revenue 83.6M 73.0M 78.2M 102.5M
Cost Of Revenue 49.2M 44.6M 49.4M 87.4M
Gross Profit 34.4M 28.4M 28.9M 15.1M
Selling General And Administration 24.1M 25.7M 28.1M 30.3M
General And Administrative Expense 16.2M 18.6M 21.2M 22.4M
Research And Development 12.2M 11.5M 10.7M 13.7M
Operating Expense 36.3M 37.2M 38.7M 44.0M
Operating Income -1.9M -8.8M -9.9M -28.9M
EBIT -4.5M -3.7M -9.5M -57.3M
Interest Expense 3.0M 4.4M 3.0M 3.5M
Interest Expense Non Operating 3.0M 4.4M 3.0M 3.5M
Interest Income 46,000 2,000 18,000 5,000
Interest Income Non Operating 46,000 2,000 18,000 5,000
Net Interest Income -3.1M -4.4M -3.1M -3.6M
Other Income Expense -2.6M 5.2M 393,000 -28.3M
Other Non Operating Income Expenses -1.5M 1.2M 256,000 -1.9M
Special Income Charges -2.6M 3.4M 0.00 -26.0M
Write Off 2.6M 0.00 0.00 26.0M
Gain On Sale Of Security 1.5M 657,000 137,000 -474,000
Earnings From Equity Interest -- -- -56,000 70,000
Pretax Income -7.6M -8.1M -12.6M -60.7M
Tax Provision 907,000 146,000 101,000 6.7M
Tax Effect Of Unusual Items -161,550 1.6M 35,908 -7.0M
Net Income From Continuing And Discontinued Operation -7.9M -13.9M -16.9M -67.4M
Net Income From Continuing Operation Net Minority Interest -8.5M -8.2M -12.7M -67.4M
Net Income Including Noncontrolling Interests -7.9M -13.9M -16.9M -67.4M
Net Income Common Stockholders -7.9M -13.9M -16.9M -67.4M
Net Income -7.9M -13.9M -16.9M -67.4M
EBITDA -1.8M 190,000 -1.6M -46.3M
Normalized EBITDA -713,000 -3.8M -1.8M -19.9M
Reconciled Depreciation 2.7M 3.9M 7.9M 11.0M
Basic EPS -0.05 -0.16 -0.21 -1.09
Diluted EPS -0.05 -0.16 -0.21 -1.09
Basic Average Shares 151.1M 87.3M 80.2M 61.8M
Diluted Average Shares 151.1M 87.3M 80.2M 61.8M
Total Unusual Items -1.1M 4.0M 137,000 -26.4M
Total Unusual Items Excluding Goodwill -1.1M 4.0M 137,000 -26.4M
Tax Rate For Calcs 0.15 0.40 0.26 0.27
Normalized Income -7.5M -10.6M -12.8M -48.0M
Diluted NI Availto Com Stockholders -7.9M -13.9M -16.9M -67.4M
Impairment Of Capital Assets 2.6M 0.00 -- 26.0M
Net Income Continuous Operations -8.5M -8.2M -12.7M -67.4M
Net Income Discontinuous Operations 606,000 -5.6M -4.2M --
Net Non Operating Interest Income Expense -3.1M -4.4M -3.1M -3.6M
Other Gand A 16.2M 18.6M 21.2M 22.4M
Other Special Charges -- -3.4M -- --
Reconciled Cost Of Revenue 49.2M 44.6M 49.4M 87.4M
Selling And Marketing Expense 7.9M 7.1M 6.8M 8.0M
Total Expenses 85.5M 81.8M 88.1M 131.4M
Total Operating Income As Reported -4.5M -5.4M -9.9M -54.9M
Total Other Finance Cost 66,000 72,000 60,000 89,000
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 5.0M 4.9M 7.4M 19.7M
Cash Cash Equivalents And Short Term Investments 5.0M 4.9M 7.4M 19.7M
Accounts Receivable 15.0M 8.9M 20.3M 20.2M
Receivables 16.5M 11.6M 22.8M 22.4M
Inventory 14.7M 17.6M 18.4M 15.8M
Prepaid Assets 1.0M 1.2M 1.3M 1.6M
Current Assets 37.3M 43.2M 50.5M 61.1M
Gross PPE 33.1M 31.9M 59.8M 61.0M
Accumulated Depreciation -22.7M -19.7M -40.4M -38.8M
Net PPE 10.4M 12.2M 19.5M 22.3M
Goodwill -- -- -- 0.00
Goodwill And Other Intangible Assets 0.00 2.9M 4.3M 9.3M
Other Intangible Assets -- 2.9M 4.3M 9.3M
Investments And Advances 222,000 167,000 133,000 189,000
Long Term Equity Investment 222,000 167,000 133,000 189,000
Total Non Current Assets 11.9M 16.5M 23.9M 31.9M
Total Assets 49.2M 59.7M 74.4M 93.0M
Current Debt 18.7M 17.7M 28.9M 36.7M
Current Debt And Capital Lease Obligation 19.3M 18.6M 30.6M 38.1M
Accounts Payable 12.8M 9.1M 18.6M 20.2M
Payables 13.6M 9.4M 19.4M 21.0M
Payables And Accrued Expenses 19.4M 14.5M 24.9M 27.0M
Current Accrued Expenses 5.8M 5.1M 5.5M 6.0M
Current Deferred Revenue 3.3M 3.8M 5.4M 1.6M
Other Current Liabilities 392,000 8.9M -- --
Current Liabilities 44.4M 47.8M 60.9M 66.7M
Long Term Debt 5.1M 3.3M 4.6M 4.9M
Long Term Debt And Capital Lease Obligation 11.4M 10.1M 14.2M 10.7M
Long Term Capital Lease Obligation 6.3M 6.7M 9.6M 10.7M
Other Non Current Liabilities 157,000 169,000 300,000 451,000
Total Non Current Liabilities Net Minority Interest 13.3M 11.9M 16.7M 14.5M
Total Liabilities Net Minority Interest 57.7M 59.7M 77.6M 81.3M
Common Stock 187.9M 187.8M 172.8M 172.7M
Capital Stock 187.9M 187.8M 172.8M 172.7M
Retained Earnings -214.1M -206.7M -192.8M -175.9M
Gains Losses Not Affecting Retained Earnings 8.4M 11.1M 11.2M 10.8M
Other Equity Adjustments 8.4M 11.1M 11.2M 10.8M
Common Stock Equity -8.5M -36,000 -3.3M 11.8M
Stockholders Equity -8.5M -36,000 -3.3M 11.8M
Total Equity Gross Minority Interest -8.5M -36,000 -3.3M 11.8M
Total Capitalization -3.5M 3.3M 1.3M 11.8M
Net Tangible Assets -8.5M -3.0M -7.5M 2.5M
Tangible Book Value -8.5M -3.0M -7.5M 2.5M
Working Capital -7.1M -4.6M -10.4M -5.6M
Invested Capital 15.2M 21.0M 30.3M 48.5M
Total Debt 30.7M 28.7M 44.8M 48.8M
Net Debt 18.7M 16.1M 26.1M 17.0M
Share Issued 151.4M 150.8M 80.3M 80.1M
Ordinary Shares Number 151.4M 150.8M 80.3M 80.1M
Allowance For Doubtful Accounts Receivable -58,000 0.00 -232,000 -330,000
Assets Held For Sale Current 0.00 7.9M 552,000 1.6M
Buildings And Improvements 11.9M 11.7M 15.1M 14.3M
Capital Lease Obligations 6.9M 7.6M 11.3M 12.0M
Construction In Progress 39,000 33,000 0.00 588,000
Current Capital Lease Obligation 590,000 901,000 1.7M 1.4M
Current Deferred Liabilities 3.3M 3.8M 5.4M 1.6M
Current Provisions 2.0M 2.0M -- --
Employee Benefits -- 0.00 1.8M 2.6M
Finished Goods 4.4M 4.9M 7.2M 8.8M
Gross Accounts Receivable 15.1M 8.9M 20.5M 20.6M
Income Tax Payable 325,000 57,000 326,000 31,000
Land And Improvements 6.5M 6.1M 7.7M 7.8M
Leases 645,000 596,000 4.6M 4.6M
Line Of Credit 18.7M 17.7M 28.9M 31.9M
Machinery Furniture Equipment 13.6M 13.0M 32.0M 33.4M
Non Current Accounts Receivable 1.3M 1.2M -- --
Non Current Deferred Assets -- -- -- 0.00
Non Current Deferred Liabilities 66,000 0.00 447,000 853,000
Non Current Deferred Taxes Assets -- -- -- 0.00
Non Current Deferred Taxes Liabilities 66,000 0.00 447,000 853,000
Non Current Prepaid Assets -- 0.00 79,000 214,000
Other Current Borrowings -- -- 4.6M 4.9M
Other Equity Interest 9.3M 7.7M 5.5M 4.2M
Other Payable 474,000 302,000 502,000 779,000
Other Properties 387,000 386,000 421,000 418,000
Other Receivables 1.5M 2.7M 2.6M 2.1M
Pensionand Other Post Retirement Benefit Plans Current -- -- -- 1.4M
Preferred Securities Outside Stock Equity 1.7M 1.7M -- --
Properties 0.00 0.00 0.00 0.00
Raw Materials 7.8M 9.3M 8.9M 5.5M
Total Tax Payable 325,000 57,000 326,000 31,000
Work In Process 2.5M 3.4M 2.2M 1.6M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow 464,000 -7.1M -5.5M -6.9M
Cash Flow From Continuing Operating Activities 827,000 -3.6M -4.2M -6.9M
Depreciation And Amortization 2.7M 3.9M 7.9M 11.0M
Depreciation Amortization Depletion 2.7M 3.9M 7.9M 11.0M
Stock Based Compensation 1.7M 2.3M 1.4M 434,000
Deferred Tax 907,000 146,000 101,000 6.7M
Deferred Income Tax 907,000 146,000 101,000 6.7M
Change In Working Capital 161,000 3.0M -3.6M 10.6M
Changes In Account Receivables -5.4M 7.6M -476,000 532,000
Change In Receivables -5.4M 7.6M -476,000 532,000
Change In Inventory 2.3M -1.9M -3.2M -507,000
Change In Payables And Accrued Expense 1.7M -2.1M 1.1M 6.6M
Change In Payable 1.7M -2.1M 1.1M 6.6M
Change In Other Current Assets 1.6M -635,000 -1.1M 4.0M
Other Non Cash Items 4.6M 2.1M 2.8M 5.4M
Capital Expenditure -137,000 -312,000 -1.6M -1.4M
Purchase Of PPE -137,000 -312,000 -1.6M -1.4M
Net PPE Purchase And Sale -137,000 -273,000 -1.6M -1.4M
Investing Cash Flow -137,000 -33,000 -1.6M -1.4M
Cash Flow From Continuing Investing Activities -137,000 -33,000 -1.6M -1.4M
Issuance Of Debt 424,000 4.8M -- 3.7M
Repayment Of Debt -990,000 -16.2M -5.0M -5.1M
Net Issuance Payments Of Debt -566,000 -11.4M -6.3M -1.4M
Issuance Of Capital Stock 0.00 16.5M 0.00 18.3M
Net Common Stock Issuance 0.00 14.8M 0.00 18.3M
Financing Cash Flow -566,000 4.8M -6.3M 16.9M
Cash Flow From Continuing Financing Activities -566,000 5.1M -6.3M 16.9M
Effect Of Exchange Rate Changes 342,000 -214,000 1.0M -99,000
Changes In Cash -239,000 -2.3M -13.3M 8.6M
Beginning Cash Position 4.9M 7.4M 19.7M 11.2M
End Cash Position 5.0M 4.9M 7.4M 19.7M
Free Cash Flow 327,000 -7.4M -7.1M -8.3M
Amortization Cash Flow 320,000 1.3M 5.0M 5.1M
Amortization Of Intangibles 320,000 1.3M 5.0M 5.1M
Asset Impairment Charge 2.6M -3.4M 0.00 26.0M
Cash From Discontinued Financing Activities 0.00 -262,000 0.00 --
Cash From Discontinued Operating Activities -363,000 -3.5M -1.2M --
Change In Account Payable 1.7M -2.1M 1.1M 6.6M
Common Stock Issuance 0.00 14.8M 0.00 18.3M
Depreciation 2.4M 2.5M 2.9M 5.9M
Earnings Losses From Equity Investments -56,000 -33,000 56,000 -70,000
Gain Loss On Sale Of PPE 0.00 -10,000 -17,000 62,000
Interest Paid Cfo -2.5M -3.9M -2.7M -2.5M
Long Term Debt Issuance -- -- -- 3.7M
Long Term Debt Payments -990,000 -870,000 -5.0M -5.1M
Net Foreign Currency Exchange Gain Loss -2.3M 774,000 2.6M -1.2M
Net Income From Continuing Operations -8.5M -8.2M -12.7M -67.4M
Net Long Term Debt Issuance -990,000 -870,000 -5.0M -1.4M
Net Other Investing Changes -- 240,000 -- --
Net Preferred Stock Issuance 0.00 1.7M 0.00 --
Net Short Term Debt Issuance 424,000 -10.5M -1.2M --
Operating Gains Losses -2.4M 731,000 2.6M -1.2M
Preferred Stock Issuance 0.00 1.7M 0.00 --
Provisionand Write Offof Assets 2.0M 391,000 0.00 4.4M
Sale Of PPE 0.00 39,000 23,000 0.00
Short Term Debt Issuance 424,000 4.8M -- --
Short Term Debt Payments 0.00 -15.3M -- --
Taxes Refund Paid -514,000 -547,000 0.00 -290,000
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