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Criterium Energy 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 6.9M 7.5M 14.7M 5.6M 8.3M
Operating Revenue 6.9M 7.5M 14.7M 5.6M 8.3M
Cost Of Revenue 2.9M 2.6M 5.6M 726,000 3.7M
Gross Profit 4.0M 4.9M 9.1M 4.8M 4.6M
Selling General And Administration 1.2M 1.6M 1.2M 291,000 1.9M
General And Administrative Expense 1.2M 1.6M 1.2M 291,000 1.9M
Other Operating Expenses 3.0M 2.9M 5.8M 2.2M 2.6M
Operating Expense 4.5M 4.9M 7.3M 2.9M 4.9M
Operating Income -453,000 39,000 1.8M 1.9M -325,000
EBIT -257,000 987,000 2.1M 3.7M -778,000
Interest Expense 3.5M 1.7M 1.5M 7.0M 1.3M
Interest Expense Non Operating 3.5M 1.7M 1.5M 7.0M 1.3M
Net Interest Income -3.5M -1.7M -1.5M -7.0M -1.3M
Other Income Expense 196,000 948,000 366,000 1.7M -453,000
Other Non Operating Income Expenses 297,000 285,000 284,000 2.4M 2,000
Special Income Charges 0.00 598,000 0.00 48,000 -712,000
Restructuring And Mergern Acquisition 0.00 -- 0.00 -48,000 712,000
Gain On Sale Of Security -101,000 65,000 82,000 -694,000 257,000
Pretax Income -3.8M -736,000 574,000 -3.3M -2.1M
Tax Provision 9,000 502,000 1.7M 1.4M -772,000
Tax Effect Of Unusual Items -15,150 99,450 12,300 -96,900 -169,038
Net Income From Continuing And Discontinued Operation -3.8M -1.2M -1.2M -4.7M -1.3M
Net Income From Continuing Operation Net Minority Interest -3.8M -1.2M -1.2M -4.7M -1.3M
Net Income Including Noncontrolling Interests -3.8M -1.2M -1.2M -4.7M -1.3M
Net Income Common Stockholders -3.8M -1.2M -1.2M -4.7M -1.3M
Net Income -3.8M -1.2M -1.2M -4.7M -1.3M
EBITDA 806,000 2.2M 4.0M 3.7M 889,000
Normalized EBITDA 907,000 1.5M 4.0M 4.3M 1.3M
Reconciled Depreciation 1.1M 1.2M 1.9M -663,000 1.7M
Basic EPS -0.03 -0.01 -0.01 -- -0.01
Diluted EPS -0.03 -0.01 -0.01 -- -0.01
Basic Average Shares 136.4M 136.4M 136.1M -- 132.4M
Diluted Average Shares 136.4M 136.4M 136.1M -- 132.4M
Total Unusual Items -101,000 663,000 82,000 -646,000 -455,000
Total Unusual Items Excluding Goodwill -101,000 663,000 82,000 -646,000 -455,000
Tax Rate For Calcs 0.15 0.15 0.15 0.15 0.37
Normalized Income -3.7M -1.8M -1.2M -4.2M -1.0M
Diluted NI Availto Com Stockholders -3.8M -1.2M -1.2M -4.7M -1.3M
Net Income Continuous Operations -3.8M -1.2M -1.2M -4.7M -1.3M
Net Non Operating Interest Income Expense -3.5M -1.7M -1.5M -7.0M -1.3M
Other Gand A 1.1M 1.5M 1.1M 264,000 1.8M
Other Special Charges -- -598,000 -- -- --
Other Taxes 273,000 457,000 362,000 370,000 360,000
Reconciled Cost Of Revenue 2.9M 2.6M 5.6M 726,000 3.7M
Salaries And Wages 86,000 74,000 81,000 27,000 42,000
Total Expenses 7.4M 7.5M 12.9M 3.6M 8.6M
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 1.8M 1.6M 1.6M 2.3M 6.1M
Cash Cash Equivalents And Short Term Investments 1.8M 1.6M 1.6M 2.3M 6.1M
Accounts Receivable 1.6M 3.1M 3.1M 553,000 2.6M
Receivables 1.6M 3.2M 3.4M 637,000 2.8M
Inventory 207,000 180,000 201,000 2.8M 3.1M
Prepaid Assets 1.0M 1.3M 603,000 914,000 1.1M
Other Current Assets 1,000 -- -- -- --
Current Assets 4.7M 6.2M 5.8M 6.7M 15.3M
Gross PPE 57.0M 64.8M 67.4M 66.4M 70.4M
Accumulated Depreciation -- -9.7M -8.8M -6.7M -6.3M
Net PPE 57.0M 55.1M 58.6M 59.7M 64.0M
Other Non Current Assets 3.6M 3.5M 3.6M 3.6M 3.3M
Total Non Current Assets 67.6M 65.1M 68.9M 69.7M 75.0M
Total Assets 72.3M 71.3M 74.7M 76.4M 90.3M
Current Debt 5.8M 4.4M 7.8M 9.1M 6.9M
Current Debt And Capital Lease Obligation 5.9M 4.6M 8.0M 9.3M 7.3M
Accounts Payable 6.1M 3.1M 2.8M 5.8M 9.9M
Payables 29.3M 25.8M 24.9M 25.1M 17.4M
Payables And Accrued Expenses 29.3M 27.5M 28.0M 28.8M 17.4M
Current Accrued Expenses -- 1.8M 3.1M 3.7M --
Other Current Liabilities -- 1,000 1,000 -- 674,000
Current Liabilities 35.2M 32.2M 36.1M 38.2M 25.4M
Long Term Debt 19.8M 19.1M 17.4M 17.4M 18.0M
Long Term Debt And Capital Lease Obligation 19.8M 19.1M 17.4M 17.4M 18.1M
Long Term Capital Lease Obligation 50,000 45,000 37,000 37,000 82,000
Other Non Current Liabilities 9.3M 8.8M 8.7M 8.4M 8.4M
Total Non Current Liabilities Net Minority Interest 41.8M 40.0M 37.9M 37.4M 59.7M
Total Liabilities Net Minority Interest 76.9M 72.1M 74.0M 75.6M 85.1M
Common Stock 18.1M 18.1M 18.1M 18.1M 17.9M
Capital Stock 18.1M 18.1M 18.1M 18.1M 17.9M
Additional Paid In Capital 928,000 843,000 768,000 687,000 809,000
Retained Earnings -24.4M -20.7M -19.4M -18.2M -13.5M
Gains Losses Not Affecting Retained Earnings 745,000 870,000 1.3M 287,000 34,000
Other Equity Adjustments 745,000 870,000 1.3M 287,000 34,000
Common Stock Equity -4.6M -835,000 748,000 836,000 5.2M
Stockholders Equity -4.6M -835,000 748,000 836,000 5.2M
Total Equity Gross Minority Interest -4.6M -835,000 748,000 836,000 5.2M
Total Capitalization 15.1M 18.2M 18.2M 18.2M 23.2M
Net Tangible Assets -4.6M -835,000 748,000 836,000 5.2M
Tangible Book Value -4.6M -835,000 748,000 836,000 5.2M
Working Capital -30.5M -26.0M -30.3M -31.5M -10.1M
Invested Capital 20.9M 22.6M 25.9M 27.3M 30.1M
Total Debt 25.7M 23.7M 25.5M 26.7M 25.4M
Net Debt 23.8M 21.9M 23.6M 24.2M 18.8M
Share Issued 136.4M 136.4M 136.4M 135.3M 132.4M
Ordinary Shares Number 136.4M 136.4M 136.4M 135.3M 132.4M
Assets Held For Sale Current -- -- -- 0.00 2.2M
Buildings And Improvements -- -- -- -- --
Capital Lease Obligations 120,000 273,000 272,000 268,000 463,000
Current Capital Lease Obligation 70,000 228,000 235,000 231,000 381,000
Current Provisions 31,000 31,000 31,000 31,000 31,000
Employee Benefits 224,000 220,000 231,000 231,000 729,000
Finished Goods -- -- -- 2.8M 737,000
Long Term Provisions 2.0M 1.8M 1.8M 1.7M 1.8M
Machinery Furniture Equipment -- -- -- -- --
Non Current Accounts Receivable 6.7M 6.4M 6.5M 6.2M 7.4M
Non Current Deferred Liabilities 2.2M 2.0M 2.1M 2.7M 10.9M
Non Current Deferred Taxes Liabilities 2.2M 2.0M 2.1M 2.7M 10.9M
Non Current Prepaid Assets 211,000 207,000 218,000 218,000 202,000
Other Current Borrowings 5.8M 4.4M 7.8M 9.1M 6.9M
Other Properties 57.0M 64.8M 67.4M 66.4M 70.4M
Other Receivables 82,000 81,000 218,000 84,000 186,000
Preferred Securities Outside Stock Equity 8.3M 8.0M 7.6M 6.9M 5.2M
Properties -- -- -- -- --
Raw Materials -- -- -- -- 2.4M
Total Tax Payable 23.1M 22.7M 22.0M 19.3M 7.5M
Tradeand Other Payables Non Current -- -- -- -- 14.6M
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 333,000 164,000 231,000 474,000 1.5M
Cash Flow From Continuing Operating Activities 332,000 164,000 231,000 474,000 1.5M
Depreciation Amortization Depletion 1.1M 1.2M 1.9M -663,000 1.7M
Stock Based Compensation 86,000 74,000 81,000 27,000 42,000
Deferred Tax 66,000 68,000 -657,000 2.0M -756,000
Deferred Income Tax 66,000 68,000 -657,000 2.0M -756,000
Change In Working Capital -304,000 -819,000 -532,000 -1.8M 1.6M
Other Non Cash Items 3.2M 1.4M 678,000 4.9M 1.3M
Capital Expenditure -778,000 -714,000 -168,000 -3.1M -2.8M
Purchase Of PPE -778,000 -714,000 -168,000 -3.1M -2.8M
Net PPE Purchase And Sale -778,000 -714,000 -168,000 -3.1M -2.8M
Purchase Of Business 0.00 0.00 0.00 0.00 0.00
Sale Of Business 0.00 -- 0.00 0.00 0.00
Investing Cash Flow -181,000 -372,000 0.00 -2.5M -1.3M
Cash Flow From Continuing Investing Activities -181,000 -372,000 0.00 -2.5M -1.3M
Issuance Of Debt -- -- 8,000 -- 16,000
Repayment Of Debt -167,000 -2,000 -823,000 -1.7M -290,000
Net Issuance Payments Of Debt -167,000 -2,000 -815,000 -1.7M -274,000
Issuance Of Capital Stock 0.00 0.00 0.00 -10,000 0.00
Net Common Stock Issuance 0.00 0.00 0.00 -10,000 0.00
Financing Cash Flow -167,000 124,000 -941,000 -1.7M -274,000
Cash Flow From Continuing Financing Activities -167,000 124,000 -941,000 -1.7M -274,000
Effect Of Exchange Rate Changes 249,000 59,000 0.00 -84,000 197,000
Changes In Cash -15,000 -84,000 -710,000 -3.7M -59,000
Beginning Cash Position 1.6M 1.6M 2.3M 6.1M 6.0M
End Cash Position 1.8M 1.6M 1.6M 2.3M 6.1M
Free Cash Flow -445,000 -550,000 63,000 -2.6M -1.3M
Income Tax Paid Supplemental Data 489,000 565,000 -- -- 584,000
Interest Paid Supplemental Data 0.00 132,000 -- -- 795,000
Common Stock Issuance 0.00 0.00 0.00 -10,000 0.00
Interest Paid Cfo 0.00 -132,000 -- -- -795,000
Long Term Debt Issuance -- -- 8,000 -- 16,000
Long Term Debt Payments -167,000 -2,000 -823,000 -1.7M -290,000
Net Business Purchase And Sale 0.00 0.00 0.00 0.00 0.00
Net Foreign Currency Exchange Gain Loss -15,000 165,000 -82,000 694,000 -257,000
Net Income From Continuing Operations -3.8M -1.2M -1.2M -4.7M -1.3M
Net Long Term Debt Issuance -167,000 -2,000 -815,000 -1.7M -274,000
Net Other Financing Charges -- 126,000 -126,000 1,000 --
Net Other Investing Changes 597,000 342,000 168,000 551,000 1.5M
Operating Gains Losses -15,000 -433,000 -82,000 694,000 -257,000
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