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Baylin Technologies Inc.

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 16.8M 22.5M 18.9M 20.8M 20.7M
Operating Revenue 16.8M 22.5M 18.9M 20.8M 20.7M
Cost Of Revenue 9.5M 12.1M 10.9M 12.9M 11.2M
Gross Profit 7.3M 10.4M 8.0M 7.9M 9.5M
Selling General And Administration 4.5M 5.5M 6.0M 5.7M 6.6M
General And Administrative Expense 2.8M 3.8M 4.2M 3.6M 4.6M
Research And Development 3.1M 3.1M 3.1M 3.1M 3.3M
Operating Expense 7.6M 8.6M 9.1M 8.8M 10.0M
Operating Income -312,000 1.8M -1.1M -931,000 -445,000
EBIT -519,000 2.0M -1.3M -3.6M -665,000
Interest Expense 693,000 729,000 786,000 975,000 612,000
Interest Expense Non Operating 693,000 729,000 786,000 975,000 612,000
Interest Income 0.00 0.00 11,000 45,000 0.00
Interest Income Non Operating 0.00 0.00 11,000 45,000 0.00
Net Interest Income -718,000 -779,000 -792,000 -938,000 -623,000
Other Income Expense -182,000 257,000 -159,000 -2.7M -209,000
Other Non Operating Income Expenses -15,000 31,000 296,000 -734,000 -528,000
Special Income Charges 0.00 -- -- -3.5M 881,000
Gain On Sale Of Security -167,000 226,000 -455,000 1.5M -562,000
Pretax Income -1.2M 1.2M -2.1M -4.6M -1.3M
Tax Provision -112,000 235,000 -42,000 371,000 137,000
Tax Effect Of Unusual Items -15,432 43,004 -9,170 -295,200 47,850
Net Income From Continuing And Discontinued Operation -1.1M 1.0M -2.0M -1.2M -2.3M
Net Income From Continuing Operation Net Minority Interest -1.1M 1.0M -2.0M -4.9M -1.4M
Net Income Including Noncontrolling Interests -1.1M 1.0M -2.0M -1.2M -2.3M
Net Income Common Stockholders -1.1M 1.0M -2.0M -1.2M -2.3M
Net Income -1.1M 1.0M -2.0M -1.2M -2.3M
EBITDA 40,000 2.5M -690,000 -2.9M 6,000
Normalized EBITDA 207,000 2.3M -235,000 -973,000 -313,000
Reconciled Depreciation 559,000 581,000 608,000 655,000 671,000
Basic EPS -0.01 0.01 -0.01 -- -0.02
Diluted EPS -0.01 0.01 -0.01 -- -0.02
Basic Average Shares 152.5M 152.0M 151.4M -- 151.1M
Diluted Average Shares 152.5M 152.0M 151.4M -- 151.1M
Total Unusual Items -167,000 226,000 -455,000 -2.0M 319,000
Total Unusual Items Excluding Goodwill -167,000 226,000 -455,000 -2.0M 319,000
Tax Rate For Calcs 0.09 0.19 0.02 0.15 0.15
Normalized Income -948,432 817,004 -1.6M -3.3M -1.7M
Diluted NI Availto Com Stockholders -1.1M 1.0M -2.0M -1.2M -2.3M
Net Income Continuous Operations -1.1M 1.0M -2.0M -4.9M -1.4M
Net Income Discontinuous Operations 0.00 0.00 0.00 3.7M -857,000
Net Non Operating Interest Income Expense -718,000 -779,000 -792,000 -938,000 -623,000
Other Gand A 2.8M 3.8M 4.2M 3.6M 4.6M
Other Special Charges -- -- -- -- -881,000
Reconciled Cost Of Revenue 9.5M 12.1M 10.9M 12.9M 11.2M
Selling And Marketing Expense 1.7M 1.8M 1.8M 2.1M 2.1M
Total Expenses 17.1M 20.7M 20.0M 21.7M 21.2M
Total Operating Income As Reported -312,000 1.8M -1.1M -4.4M 436,000
Total Other Finance Cost 25,000 50,000 17,000 8,000 11,000
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 5.3M 4.3M 6.0M 5.0M 3.7M
Cash Cash Equivalents And Short Term Investments 5.3M 4.3M 6.0M 5.0M 3.7M
Accounts Receivable 11.6M 12.8M 11.5M 15.0M 14.2M
Receivables 11.6M 12.8M 11.5M 16.5M 14.2M
Inventory 13.4M 13.1M 14.6M 14.7M 15.5M
Prepaid Assets -- -- -- 1.0M --
Other Current Assets 3.1M 3.1M 3.0M -- 3.1M
Current Assets 33.4M 33.4M 35.1M 37.3M 43.5M
Gross PPE 9.7M 10.1M 10.9M 33.1M 10.8M
Accumulated Depreciation -- -- -- -22.7M --
Net PPE 9.7M 10.1M 10.9M 10.4M 10.8M
Goodwill And Other Intangible Assets -- -- -- 0.00 2.7M
Investments And Advances 314,000 139,000 169,000 222,000 228,000
Long Term Equity Investment 314,000 139,000 169,000 222,000 228,000
Other Non Current Assets 807,000 1.2M 1.3M -- 1.2M
Total Non Current Assets 10.8M 11.5M 12.3M 11.9M 14.9M
Total Assets 44.2M 44.8M 47.4M 49.2M 58.5M
Current Debt 16.1M 16.6M 17.6M 18.7M 18.1M
Current Debt And Capital Lease Obligation 17.0M 17.5M 18.5M 19.3M 18.7M
Accounts Payable 21.3M 19.8M 23.0M 12.8M 22.8M
Payables 21.4M 20.0M 23.2M 13.6M 22.9M
Payables And Accrued Expenses 21.4M 20.0M 23.2M 19.4M 22.9M
Current Accrued Expenses -- -- -- 5.8M --
Current Deferred Revenue -- -- -- 3.3M --
Other Current Liabilities 11,000 -- 182,000 392,000 9.1M
Current Liabilities 38.4M 39.6M 44.1M 44.4M 50.8M
Long Term Debt 5.1M 5.2M 4.9M 5.1M 4.7M
Long Term Debt And Capital Lease Obligation 11.5M 11.8M 11.8M 11.4M 11.2M
Long Term Capital Lease Obligation 6.4M 6.7M 6.9M 6.3M 6.5M
Other Non Current Liabilities 166,000 176,000 177,000 157,000 1.9M
Total Non Current Liabilities Net Minority Interest 15.7M 13.8M 13.8M 13.3M 13.0M
Total Liabilities Net Minority Interest 54.1M 53.5M 57.8M 57.7M 63.8M
Common Stock 188.2M 188.2M 188.0M 187.9M 187.8M
Capital Stock 188.2M 188.2M 188.0M 187.9M 187.8M
Retained Earnings -216.2M -215.1M -216.1M -214.1M -213.3M
Gains Losses Not Affecting Retained Earnings 7.3M 7.6M 8.1M 8.4M 11.1M
Other Equity Adjustments 7.3M 7.6M 8.1M 8.4M 11.1M
Common Stock Equity -9.9M -8.6M -10.5M -8.5M -5.3M
Stockholders Equity -9.9M -8.6M -10.5M -8.5M -5.3M
Total Equity Gross Minority Interest -9.9M -8.6M -10.5M -8.5M -5.3M
Total Capitalization -4.7M -3.5M -5.6M -3.5M -642,000
Net Tangible Assets -9.9M -8.6M -10.5M -8.5M -8.0M
Tangible Book Value -9.9M -8.6M -10.5M -8.5M -8.0M
Working Capital -5.0M -6.3M -9.0M -7.1M -7.2M
Invested Capital 11.4M 13.1M 12.0M 15.2M 17.4M
Total Debt 28.6M 29.3M 30.3M 30.7M 29.9M
Net Debt 15.9M 17.5M 16.5M 18.7M 19.1M
Share Issued 152.6M 152.5M 151.6M 151.4M 151.2M
Ordinary Shares Number 152.6M 152.5M 151.6M 151.4M 151.2M
Allowance For Doubtful Accounts Receivable -- -- -- -58,000 --
Assets Held For Sale Current -- -- -- 0.00 7.1M
Buildings And Improvements -- -- -- 11.9M --
Capital Lease Obligations 7.3M 7.5M 7.8M 6.9M 7.1M
Construction In Progress -- -- -- 39,000 --
Current Capital Lease Obligation 912,000 838,000 887,000 590,000 689,000
Current Deferred Liabilities -- -- -- 3.3M --
Current Provisions -- 2.2M 2.2M 2.0M --
Finished Goods -- -- -- 4.4M --
Gross Accounts Receivable -- -- -- 15.1M --
Income Tax Payable 142,000 183,000 236,000 325,000 120,000
Land And Improvements -- -- -- 6.5M --
Leases -- -- -- 645,000 --
Line Of Credit 16.1M 16.6M 17.6M 18.7M 18.1M
Machinery Furniture Equipment -- -- -- 13.6M --
Non Current Accounts Receivable -- -- -- 1.3M --
Non Current Deferred Liabilities 0.00 140,000 103,000 66,000 5,000
Non Current Deferred Taxes Liabilities 0.00 140,000 103,000 66,000 5,000
Other Equity Interest 10.8M 10.7M 9.6M 9.3M 9.1M
Other Payable -- -- -- 474,000 --
Other Properties 9.7M 10.1M 10.9M 387,000 10.8M
Other Receivables -- -- -- 1.5M --
Preferred Securities Outside Stock Equity 4.0M 1.7M 1.7M 1.7M --
Properties -- -- -- 0.00 --
Raw Materials -- -- -- 7.8M --
Total Tax Payable 142,000 183,000 236,000 325,000 120,000
Work In Process -- -- -- 2.5M --
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 -111,000 188,000 2.7M 1.6M 1.6M
Cash Flow From Continuing Operating Activities -111,000 188,000 2.7M 952,000 1.4M
Depreciation And Amortization 559,000 581,000 608,000 655,000 671,000
Depreciation Amortization Depletion 559,000 581,000 608,000 655,000 671,000
Stock Based Compensation 167,000 1.3M 403,000 310,000 322,000
Deferred Tax -112,000 235,000 -42,000 371,000 137,000
Deferred Income Tax -112,000 235,000 -42,000 371,000 137,000
Change In Working Capital -250,000 -3.1M 3.1M -120,000 2.6M
Changes In Account Receivables 1.5M -1.8M 3.6M -256,000 461,000
Change In Receivables 1.5M -1.8M 3.6M -256,000 461,000
Change In Inventory -196,000 1.3M 117,000 98,000 158,000
Change In Payables And Accrued Expense -1.4M -3.3M -150,000 -121,000 513,000
Change In Payable -- -3.3M -150,000 -121,000 513,000
Change In Other Current Assets -150,000 728,000 -373,000 159,000 1.4M
Other Non Cash Items 733,000 747,000 497,000 1.7M 1.2M
Capital Expenditure -13,000 -26,000 -1,000 -24,000 -47,000
Purchase Of PPE -13,000 -26,000 -1,000 -24,000 -47,000
Net PPE Purchase And Sale -13,000 -26,000 -1,000 -24,000 -47,000
Investing Cash Flow -13,000 -26,000 -1,000 -24,000 -47,000
Cash Flow From Continuing Investing Activities -13,000 -26,000 -1,000 -24,000 -47,000
Issuance Of Debt -- -- -- -252,000 --
Repayment Of Debt -1.2M -1.6M -199,000 -288,000 -596,000
Net Issuance Payments Of Debt -1.2M -1.6M -1.7M -540,000 -596,000
Issuance Of Capital Stock 2.2M -- -- 0.00 0.00
Net Common Stock Issuance -- -- -- 0.00 0.00
Financing Cash Flow 1.0M -1.6M -1.7M -540,000 -596,000
Cash Flow From Continuing Financing Activities 1.0M -1.6M -1.7M -540,000 -596,000
Effect Of Exchange Rate Changes 92,000 -186,000 17,000 228,000 -14,000
Changes In Cash 915,000 -1.5M 941,000 1.1M 973,000
Beginning Cash Position 4.3M 6.0M 5.0M 3.7M 2.7M
End Cash Position 5.3M 4.3M 6.0M 5.0M 3.7M
Free Cash Flow -124,000 162,000 2.7M 1.6M 1.6M
Amortization Cash Flow 0.00 -- 0.00 80,000 80,000
Amortization Of Intangibles 0.00 -- 0.00 80,000 80,000
Cash From Discontinued Operating Activities 0.00 0.00 0.00 690,000 193,000
Change In Account Payable -- -3.3M -150,000 -121,000 513,000
Common Stock Issuance -- -- -- 0.00 0.00
Depreciation 559,000 581,000 608,000 575,000 591,000
Earnings Losses From Equity Investments -165,000 31,000 53,000 6,000 -165,000
Interest Paid Cfo -369,000 -727,000 -481,000 -752,000 -518,000
Long Term Debt Payments -203,000 -229,000 -199,000 -288,000 -232,000
Net Foreign Currency Exchange Gain Loss 799,000 -535,000 -11,000 -1.8M 39,000
Net Income From Continuing Operations -1.1M 1.0M -2.0M -4.9M -1.4M
Net Long Term Debt Issuance -203,000 -229,000 -199,000 -288,000 -232,000
Net Preferred Stock Issuance 2.2M -- -- -- 0.00
Net Short Term Debt Issuance -1.0M -1.4M -1.5M -252,000 -364,000
Operating Gains Losses 634,000 250,000 619,000 -682,000 -1.2M
Pension And Employee Benefit Expense -- 754,000 577,000 -- --
Preferred Stock Issuance 2.2M -- -- -- 0.00
Provisionand Write Offof Assets -193,000 -- -- -- 0.00
Sale Of PPE -- -- -- 0.00 0.00
Short Term Debt Issuance -- -- -- -252,000 --
Short Term Debt Payments -1.0M -1.4M -- -- -364,000
Taxes Refund Paid -180,000 -53,000 -31,000 -172,000 -279,000
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