Composite Alliance Group Inc.
Financial Statements (IFRS) · Amounts in CAD
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 | 812,324 | 3.3M | 3.3M | 4.9M | 3.3M |
| Operating Revenue | 812,324 | 3.3M | 3.3M | 4.9M | 3.3M |
| Cost Of Revenue | 877,738 | 1.5M | 1.5M | 2.7M | 2.1M |
| Gross Profit | -65,414 | 1.8M | 1.8M | 2.2M | 1.2M |
| Selling General And Administration | 1.0M | 1.7M | 1.3M | 1.4M | 1.0M |
| General And Administrative Expense | 655,677 | 1.2M | 776,064 | 802,031 | 456,920 |
| Depreciation And Amortization In Income Statement | 291,237 | 281,246 | 264,966 | 296,792 | 212,661 |
| Other Operating Expenses | 855.00 | 20,798 | -40,755 | 148,687 | 18,378 |
| Operating Expense | 1.3M | 2.0M | 1.5M | 1.9M | 1.3M |
| Operating Income | -1.4M | -234,167 | 297,287 | 280,628 | -86,427 |
| EBIT | -1.4M | -63,728 | 221,778 | 404,983 | -125,536 |
| Interest Expense | 309,237 | 236,925 | 269,768 | -- | 193,697 |
| Interest Expense Non Operating | 309,237 | 236,925 | 269,768 | -- | 193,697 |
| Net Interest Income | -309,237 | -236,925 | -269,768 | -119,709 | -193,697 |
| Other Income Expense | 30,811 | 170,439 | -75,509 | 41,435 | -39,109 |
| Other Non Operating Income Expenses | 80,780 | 75,784 | 22,043 | -16,998 | -14,937 |
| Gain On Sale Of Security | -49,969 | 94,655 | -97,552 | 58,433 | -24,172 |
| Pretax Income | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 8,765 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Income From Continuing Operation Net Minority Interest | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Income Including Noncontrolling Interests | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Income Common Stockholders | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Income | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| EBITDA | -1.1M | 217,518 | 486,745 | 701,775 | 87,125 |
| Normalized EBITDA | -1.0M | 122,863 | 584,297 | 643,342 | 111,297 |
| Reconciled Depreciation | 291,239 | 281,244 | 264,967 | 296,792 | 212,661 |
| Basic EPS | -0.02 | 0.00 | 0.00 | -- | 0.00 |
| Diluted EPS | -0.02 | 0.00 | 0.00 | -- | 0.00 |
| Basic Average Shares | 84.3M | 110.2M | 110.2M | -- | 110.2M |
| Diluted Average Shares | 84.3M | 110.2M | 110.2M | -- | 110.2M |
| Total Unusual Items | -49,969 | 94,655 | -97,552 | 58,433 | -24,172 |
| Total Unusual Items Excluding Goodwill | -49,969 | 94,655 | -97,552 | 58,433 | -24,172 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.15 | 0.00 |
| Normalized Income | -1.6M | -395,308 | 49,562 | 152,686 | -295,061 |
| Depreciation Amortization Depletion Income Statement | 291,237 | 281,246 | 264,966 | 296,792 | 212,661 |
| Diluted NI Availto Com Stockholders | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Income Continuous Operations | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Non Operating Interest Income Expense | -309,237 | -236,925 | -269,768 | -119,709 | -193,697 |
| Other Taxes | 30,092 | 29,266 | 13,165 | 37,077 | 18,643 |
| Reconciled Cost Of Revenue | 877,736 | 1.5M | 1.5M | 2.7M | 2.1M |
| Salaries And Wages | 655,677 | 1.2M | 776,064 | 802,031 | 456,920 |
| Selling And Marketing Expense | 363,787 | 467,758 | 478,542 | 621,480 | 578,924 |
| Total Expenses | 2.2M | 3.5M | 3.0M | 4.6M | 3.4M |
| 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 | 1.2M | 408,922 | 191,791 | 457,039 | 374,235 |
| Cash Cash Equivalents And Short Term Investments | 1.2M | 408,922 | 191,791 | 457,039 | 374,235 |
| Cash Financial | -- | -- | -- | 457,039 | 374,235 |
| Accounts Receivable | 7.1M | 8.7M | 4.9M | 3.2M | 2.4M |
| Receivables | 12.5M | 13.9M | 13.3M | 12.1M | 7.2M |
| Other Current Assets | 28,816 | 35,905 | 35,478 | 137,866 | 100,848 |
| Current Assets | 13.7M | 14.3M | 13.5M | 12.7M | 7.7M |
| Gross PPE | 3.6M | 3.5M | 3.4M | 3.3M | 3.3M |
| Accumulated Depreciation | -2.7M | -2.5M | -2.4M | -2.3M | -2.2M |
| Net PPE | 903,891 | 997,827 | 1.0M | 1.0M | 1.1M |
| Goodwill And Other Intangible Assets | 3.8M | 3.8M | 3.8M | 3.7M | 3.7M |
| Other Intangible Assets | 3.8M | 3.8M | 3.8M | 3.7M | 3.7M |
| Investments And Advances | 622.00 | 611.00 | 592.00 | 569.00 | 574.00 |
| Total Non Current Assets | 4.8M | 4.9M | 5.2M | 5.1M | 5.2M |
| Total Assets | 18.5M | 19.2M | 18.7M | 17.8M | 12.9M |
| Current Debt | 6.5M | 6.4M | 6.6M | 2.8M | 781,093 |
| Current Debt And Capital Lease Obligation | 6.8M | 6.7M | 6.8M | 3.1M | 1.0M |
| Accounts Payable | 6.2M | 5.9M | 5.9M | 6.6M | 5.5M |
| Payables | 7.0M | 8.0M | 7.7M | 8.6M | 6.6M |
| Payables And Accrued Expenses | 7.0M | 8.0M | 7.7M | 8.6M | 6.6M |
| Current Deferred Revenue | 2.7M | 2.4M | 2.6M | 3.4M | 3.5M |
| Other Current Liabilities | 122,351 | 26,471 | 101,641 | 52,478 | 24,989 |
| Current Liabilities | 16.8M | 17.2M | 17.3M | 15.5M | 11.3M |
| Long Term Debt | 7.3M | 6.1M | 5.3M | 6.8M | 6.6M |
| Long Term Debt And Capital Lease Obligation | 7.9M | 6.7M | 6.0M | 7.6M | 7.4M |
| Long Term Capital Lease Obligation | 593,730 | 649,973 | 698,476 | 739,302 | 796,669 |
| Total Non Current Liabilities Net Minority Interest | 8.3M | 7.1M | 6.5M | 8.1M | 7.7M |
| Total Liabilities Net Minority Interest | 25.1M | 24.3M | 23.8M | 23.6M | 19.1M |
| Common Stock | 4.9M | 4.9M | 4.9M | 4.9M | 4.9M |
| Capital Stock | 4.9M | 4.9M | 4.9M | 4.9M | 4.9M |
| Additional Paid In Capital | 2.9M | 2.6M | 2.3M | 1.7M | 1.4M |
| Retained Earnings | -14.0M | -12.3M | -12.0M | -11.9M | -12.1M |
| Gains Losses Not Affecting Retained Earnings | -527,236 | -497,354 | -591,272 | -630,980 | -555,421 |
| Other Equity Adjustments | -527,236 | -497,354 | -591,272 | -630,980 | -555,421 |
| Common Stock Equity | -6.5M | -5.1M | -5.2M | -5.8M | -6.2M |
| Stockholders Equity | -6.5M | -5.1M | -5.2M | -5.8M | -6.2M |
| Total Equity Gross Minority Interest | -6.5M | -5.1M | -5.2M | -5.8M | -6.2M |
| Total Capitalization | 774,863 | 950,546 | 149,054 | 1.0M | 381,914 |
| Net Tangible Assets | -10.4M | -8.9M | -8.9M | -9.5M | -9.9M |
| Tangible Book Value | -10.4M | -8.9M | -8.9M | -9.5M | -9.9M |
| Working Capital | -3.1M | -2.9M | -3.9M | -2.8M | -3.7M |
| Invested Capital | 7.3M | 7.3M | 6.7M | 3.9M | 1.2M |
| Total Debt | 14.7M | 13.4M | 12.9M | 10.7M | 8.4M |
| Net Debt | 12.7M | 12.1M | 11.7M | 9.2M | 7.0M |
| Share Issued | 110.2M | 110.2M | 110.2M | 110.2M | 110.2M |
| Ordinary Shares Number | 110.2M | 110.2M | 110.2M | 110.2M | 110.2M |
| Capital Lease Obligations | 883,468 | 939,592 | 980,210 | 1.0M | 1.1M |
| Current Capital Lease Obligation | 289,738 | 289,619 | 281,734 | 268,104 | 256,875 |
| Current Deferred Liabilities | 2.7M | 2.4M | 2.6M | 3.4M | 3.5M |
| Current Provisions | 122,809 | 120,546 | 116,861 | 270,538 | 134,990 |
| Duefrom Related Parties Non Current | 30,315 | 29,756 | 335,387 | 320,064 | 320,775 |
| Employee Benefits | 283,927 | 278,694 | 288,503 | 277,141 | 258,089 |
| Leases | 423,572 | 415,762 | 403,207 | 387,406 | 391,108 |
| Line Of Credit | 0.00 | 0.00 | 363,552 | 535,305 | 97,077 |
| Long Term Provisions | -- | -- | 13,322 | 54,508 | -- |
| Machinery Furniture Equipment | 834,635 | 819,251 | 794,209 | 761,434 | 768,983 |
| Non Current Accounts Receivable | 30,315 | 29,756 | 335,387 | 320,064 | 320,775 |
| Non Current Pension And Other Postretirement Benefit Plans | 283,927 | 278,694 | 288,503 | 277,141 | 258,089 |
| Non Current Prepaid Assets | 64,615 | 63,424 | 61,486 | 59,064 | 59,650 |
| Other Current Borrowings | 6.5M | 6.4M | 6.2M | 2.3M | 684,016 |
| Other Equity Interest | 173,314 | 173,314 | 173,314 | 173,314 | 173,314 |
| Other Payable | -- | 1.3M | 950,407 | 964,004 | 809,232 |
| Other Properties | 2.4M | 2.3M | 2.2M | 2.2M | 2.2M |
| Other Receivables | 4.4M | 4.0M | 7.0M | 8.9M | 3.7M |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Taxes Receivable | 1.0M | 1.1M | 1.4M | -- | 1.1M |
| Total Tax Payable | 818,013 | 899,990 | 812,514 | 1.0M | 324,666 |
| Tradeand Other Payables Non Current | 90,253 | 123,917 | 159,855 | 199,887 | 109,874 |
| 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 | -405,363 | -114,462 | -2.3M | -2.1M | 1.6M |
| Cash Flow From Continuing Operating Activities | -405,362 | -114,462 | -2.3M | -2.1M | 1.6M |
| Depreciation And Amortization | 291,239 | 281,244 | 264,967 | 296,792 | 212,661 |
| Depreciation Amortization Depletion | 291,239 | 281,244 | 264,967 | 296,792 | 212,661 |
| Change In Working Capital | 697,390 | -333,793 | -2.6M | -2.9M | 1.6M |
| Change In Receivables | 1.5M | -42,841 | -442,678 | -5.0M | 58,595 |
| Change In Payables And Accrued Expense | -850,351 | -291,037 | -2.3M | 2.1M | 1.6M |
| Change In Payable | -850,351 | -291,037 | -2.3M | 2.1M | 1.6M |
| Other Non Cash Items | 290,641 | 217,942 | 191,184 | 131,609 | 103,167 |
| Capital Expenditure | -154,914 | -114,568 | -150,245 | -195,296 | -351,348 |
| Purchase Of PPE | -23.00 | 147,184 | -148,729 | -19.00 | -845.00 |
| Net PPE Purchase And Sale | -23.00 | 147,184 | -148,729 | -19.00 | -845.00 |
| Investing Cash Flow | -154,914 | -114,568 | -150,245 | -195,296 | -351,348 |
| Cash Flow From Continuing Investing Activities | -154,914 | -114,568 | -150,245 | -195,296 | -351,348 |
| Issuance Of Debt | 1.3M | 1.1M | 2.7M | -- | 0.00 |
| Repayment Of Debt | -176,225 | -214,381 | -295,299 | -202,078 | -288,964 |
| Net Issuance Payments Of Debt | 1.2M | 840,233 | 2.5M | 2.0M | -288,964 |
| Financing Cash Flow | 1.2M | 840,232 | 2.5M | 2.0M | -288,964 |
| Cash Flow From Continuing Financing Activities | 1.2M | 840,233 | 2.5M | 2.0M | -288,964 |
| Effect Of Exchange Rate Changes | 142,788 | -30,519 | -137,394 | -6,372 | 18,671 |
| Changes In Cash | 610,519 | 611,202 | 43,899 | -349,052 | 994,310 |
| Beginning Cash Position | 408,922 | -171,761 | -78,266 | 277,158 | -735,823 |
| End Cash Position | 1.2M | 408,922 | -171,761 | -78,266 | 277,158 |
| Free Cash Flow | -560,277 | -229,030 | -2.4M | -2.3M | 1.3M |
| Amortization Cash Flow | 208,609 | -- | -- | -- | -- |
| Amortization Of Intangibles | 208,609 | -- | -- | -- | -- |
| Change In Prepaid Assets | 9,895 | 85.00 | 104,625 | -34,772 | -52,957 |
| Depreciation | 82,630 | -- | -- | -- | -- |
| Long Term Debt Issuance | 1.3M | 1.1M | 2.7M | -- | 0.00 |
| Long Term Debt Payments | -176,225 | -214,381 | -295,299 | -202,078 | -288,964 |
| Net Income From Continuing Operations | -1.7M | -300,653 | -47,990 | 202,354 | -319,233 |
| Net Intangibles Purchase And Sale | -154,891 | -261,752 | -1,516 | -195,277 | -350,503 |
| Net Long Term Debt Issuance | 1.2M | 840,233 | 2.5M | 2.0M | -288,964 |
| Net Other Financing Charges | -- | -- | 1.00 | -- | -- |
| Provisionand Write Offof Assets | 855.00 | 20,798 | -40,755 | 148,687 | 18,378 |
| Purchase Of Intangibles | -154,891 | -261,752 | -1,516 | -195,277 | -350,503 |