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Cheelcare Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Total Revenue 391,938 -- 352,194 394,055 431,277
Operating Revenue 391,938 -- 352,194 394,055 431,277
Cost Of Revenue 163,798 -- 272,689 195,280 160,377
Gross Profit 228,141 -- 79,505 198,775 270,900
Selling General And Administration 439,356 166,172 368,654 294,876 109,965
General And Administrative Expense 437,737 165,904 409,738 288,740 107,379
Research And Development 166,127 -- 23,300 56,486 66,589
Depreciation And Amortization In Income Statement 49,759 -- 42,960 2,341 2,161
Other Operating Expenses 65,253 46,034 94,828 45,859 88,388
Operating Expense 720,495 -- 521,350 399,562 267,103
Operating Income -492,354 -- -441,845 -200,787 3,797
EBIT -512,972 -- -439,651 -217,786 5,927
Interest Expense 34,478 -- -10,928 88,521 39,985
Interest Expense Non Operating 34,478 -- -10,928 88,521 39,985
Net Interest Income -60,588 -- 5,025 -105,520 -57,855
Other Income Expense 5,492 -- -- -- 20,000
Other Non Operating Income Expenses 761.00 -- -- -- 20,000
Special Income Charges 0.00 -- -- -- 0.00
Restructuring And Mergern Acquisition 0.00 -- -- -- 0.00
Gain On Sale Of Security 4,731 -- -- -- --
Pretax Income -547,450 -- -428,723 -306,307 -34,058
Tax Effect Of Unusual Items 0.00 -- 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -547,451 -- -428,723 -306,307 -34,060
Net Income From Continuing Operation Net Minority Interest -547,451 -- -428,723 -306,307 -34,060
Net Income Including Noncontrolling Interests -547,450 -- -428,723 -306,307 -34,058
Net Income Common Stockholders -547,451 -- -428,723 -306,307 -34,060
Net Income -547,451 -- -428,723 -306,307 -34,060
EBITDA -463,213 -- -396,691 -215,445 8,088
Normalized EBITDA -467,944 -- -396,691 -215,445 8,088
Reconciled Depreciation 49,759 -- 42,960 -667.00 2,160
Basic EPS -0.03 -- -- -0.02 -0.00
Diluted EPS -0.03 -- -- -0.02 -0.00
Basic Average Shares 19.6M -- -- 19.6M 19.6M
Diluted Average Shares 19.6M -- -- 19.6M 19.6M
Total Unusual Items 4,731 -- -- -- 0.00
Total Unusual Items Excluding Goodwill 4,731 -- -- -- 0.00
Tax Rate For Calcs 0.00 -- 0.00 0.00 0.00
Normalized Income -552,182 -- -428,723 -306,307 -34,060
Amortization -- -- 1,897 -- --
Amortization Of Intangibles Income Statement -- -- 1,897 -- --
Depreciation Amortization Depletion Income Statement 49,759 -- 42,960 2,341 2,161
Depreciation Income Statement -- -- 41,063 -- --
Diluted NI Availto Com Stockholders -547,451 -- -428,723 -306,307 -34,060
Insurance And Claims 6,168 -- 7,304 4,207 5,800
Net Income Continuous Operations -547,450 -- -428,723 -306,307 -34,058
Net Non Operating Interest Income Expense -60,588 -- 5,025 -105,520 -57,855
Other Gand A 198,963 116,723 255,469 197,273 33,561
Provision For Doubtful Accounts 0.00 -- -8,392 0.00 0.00
Reconciled Cost Of Revenue 163,798 -- 272,689 198,288 160,378
Rent And Landing Fees 47,014 -- 9,879 9,775 9,755
Rent Expense Supplemental 47,014 -- 9,879 9,775 9,755
Salaries And Wages 185,592 -- 137,086 77,485 58,263
Selling And Marketing Expense 1,619 -- -41,084 6,136 2,586
Total Expenses 884,293 -- 794,039 594,842 427,480
Total Operating Income As Reported -577,943 -- -453,704 -316,864 -54,060
Total Other Finance Cost 26,110 -- 5,903 16,999 17,870
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Cash And Cash Equivalents 848,605 -- 54,534 35,769 --
Cash Cash Equivalents And Short Term Investments 848,605 -- 54,534 35,769 --
Accounts Receivable 293,743 -- 135,113 130,123 --
Receivables 423,086 -- 194,491 184,251 --
Inventory 732,136 -- 293,810 411,172 --
Prepaid Assets 54,605 -- 44,366 33,907 --
Other Current Assets -1.00 -- -- -- --
Current Assets 2.1M -- 4.1M 4.2M --
Gross PPE 187,999 -- 119,992 60,113 --
Accumulated Depreciation -161,809 -- -73,908 -32,845 --
Net PPE 26,190 -- 46,084 27,268 --
Goodwill And Other Intangible Assets 21,568 -- 22,453 24,349 --
Other Intangible Assets 21,568 -- 22,453 24,349 --
Total Non Current Assets 207,958 -- 75,416 51,617 --
Total Assets 2.3M -- 4.2M 4.3M --
Current Debt 37,692 -- 1.6M 332,488 --
Current Debt And Capital Lease Obligation 37,692 -- 1.6M 332,488 --
Accounts Payable 648,481 -- 893,653 1.0M --
Payables 744,304 -- 1.2M 1.1M --
Payables And Accrued Expenses 855,628 -- 1.6M 1.3M --
Current Accrued Expenses 111,324 -- 374,115 267,414 --
Other Current Liabilities 86,870 -- 3.6M 3.5M --
Current Liabilities 1.0M -- 6.8M 5.2M --
Long Term Debt 464,437 -- 492,146 1.5M --
Long Term Debt And Capital Lease Obligation 464,437 -- 492,146 1.5M --
Total Non Current Liabilities Net Minority Interest 464,437 -- 492,146 1.9M --
Total Liabilities Net Minority Interest 1.5M -- 7.3M 7.0M --
Common Stock 6.0M -- 493,869 493,869 --
Capital Stock 6.0M -- 493,869 493,869 --
Additional Paid In Capital 693,572 -- 423,769 410,124 --
Retained Earnings -6.5M -- -4.3M -3.9M --
Gains Losses Not Affecting Retained Earnings -- -- -- 238,448 --
Common Stock Equity 770,661 -- -3.2M -2.8M --
Stockholders Equity 770,661 -- -3.2M -2.8M --
Total Equity Gross Minority Interest 770,661 -- -3.2M -2.8M --
Total Capitalization 1.2M -- -2.7M -1.2M --
Net Tangible Assets 749,093 -- -3.2M -2.8M --
Tangible Book Value 749,093 -- -3.2M -2.8M --
Working Capital 1.0M -- -2.7M -945,077 --
Invested Capital 1.3M -- -1.1M -907,559 --
Total Debt 502,129 -- 2.1M 1.8M --
Net Debt -- -- 2.1M 1.8M --
Share Issued 19.6M -- 19.6M 19.6M --
Ordinary Shares Number 19.6M -- 19.6M 19.6M --
Allowance For Doubtful Accounts Receivable -- -- 0.00 -8,392 --
Construction In Progress -- -- 0.00 -- --
Current Deferred Liabilities 51,101 -- -- 151,373 --
Dueto Related Parties Current 39,940 -- 298,539 -- --
Dueto Related Parties Non Current -- -- -- 346,587 --
Foreign Currency Translation Adjustments -- -- -- 238,448 --
Gross Accounts Receivable -- -- 135,113 138,515 --
Interest Payable 87,883 -- 317,431 262,999 --
Line Of Credit 0.00 -- 144,000 150,000 --
Machinery Furniture Equipment 187,999 -- 119,992 60,113 --
Non Current Prepaid Assets 160,200 -- 6,879 -- --
Other Current Borrowings 37,692 -- 1.5M 182,488 --
Other Equity Interest 556,149 -- 247,618 238,448 --
Other Payable 55,883 -- 53,606 65,643 --
Raw Materials 732,136 -- 293,810 339,116 --
Restricted Cash 0.00 -- 3.5M 3.6M --
Taxes Receivable 129,343 -- 59,378 54,128 --
Tradeand Other Payables Non Current -- -- -- 0.00 --
Work In Process -- -- -- 72,056 --
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Operating Cash Flow -538,836 -- -356,739 -170,549 75,093
Cash Flow From Continuing Operating Activities -538,837 -- -356,739 -170,550 75,094
Depreciation And Amortization 49,759 -- 42,960 -667.00 2,160
Depreciation Amortization Depletion 49,759 -- 42,960 -667.00 2,160
Stock Based Compensation -- -- 0.00 -- --
Change In Working Capital -5,889 -- 3,691 82,090 94,257
Change In Receivables -145,606 -- -10,240 -79,633 79,145
Change In Inventory -320,501 -- 45,306 -30,494 -15,532
Change In Payables And Accrued Expense 478,009 -- -14,037 218,223 29,372
Change In Payable 478,009 -- -14,037 218,223 29,372
Other Non Cash Items -30,524 -- 32,528 46,592 12,736
Capital Expenditure -61,159 -- -- -20,963 -613.00
Purchase Of PPE -61,159 -- 12,177 -20,964 -500.00
Net PPE Purchase And Sale -61,159 -- 12,177 -20,964 -500.00
Investing Cash Flow -61,159 -- 12,176 -20,963 -613.00
Cash Flow From Continuing Investing Activities -61,159 -- 12,176 -20,963 -613.00
Issuance Of Debt -- -- 510,573 512,668 -20,224
Repayment Of Debt 268,555 -- -101,000 -- --
Net Issuance Payments Of Debt 249,701 -- 409,573 215,222 47,822
Financing Cash Flow -75,387 -- 313,571 3.7M -113,798
Cash Flow From Continuing Financing Activities -75,387 -- 313,571 3.7M -113,799
Changes In Cash -675,383 -- -30,992 3.6M -39,318
Beginning Cash Position 1.5M -- 3.6M 34,188 73,506
End Cash Position 848,605 -- 3.6M 3.6M 34,188
Free Cash Flow -599,995 -- -344,563 -191,512 74,480
Change In Account Payable 464,186 -- -1,856 231,590 29,786
Change In Prepaid Assets -17,791 -- -17,338 -26,006 1,272
Gain Loss On Investment Securities -4,731 -- -- -- --
Long Term Debt Issuance -- -- 440,332 -- --
Long Term Debt Payments -- -- -100,000 -- --
Net Income From Continuing Operations -547,451 -- -428,723 -628,298 -34,060
Net Intangibles Purchase And Sale 0.00 -- -1.00 1.00 -113.00
Net Long Term Debt Issuance 249,701 -- 340,332 215,222 42,822
Net Other Financing Charges -325,088 -- 3.4M 35,592 -161,620
Net Short Term Debt Issuance 0.00 -- 69,241 0.00 5,000
Operating Gains Losses -4,731 -- -- -- --
Purchase Of Intangibles 0.00 -- -1.00 1.00 -113.00
Short Term Debt Issuance -- -- 70,241 0.00 --
Short Term Debt Payments 0.00 -- -1,000 -- --
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