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Capella Minerals Limited

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Total Revenue 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00
Selling General And Administration 883,847 1.1M 985,897 885,836
General And Administrative Expense 883,847 1.1M 985,897 885,836
Other Operating Expenses -- 217,457 228,994 71,069
Operating Expense 917,939 1.1M 985,897 956,905
Operating Income -917,939 -1.1M -985,897 -956,905
EBIT -5.7M -1.4M -2.3M 1.6M
Interest Expense 20,674 10,877 8,028 16,014
Interest Expense Non Operating 20,674 10,877 8,028 16,014
Interest Income -- -- -- 23,986
Interest Income Non Operating -- -- -- 23,986
Net Interest Income -20,674 -10,877 -8,028 7,972
Other Income Expense -4.8M -389,522 -1.3M 2.5M
Other Non Operating Income Expenses -- -- -- 318,563
Special Income Charges -4.7M -230,528 -870,170 2.1M
Restructuring And Mergern Acquisition 17,022 0.00 0.00 136,000
Write Off -- -- 0.00 1,909
Gain On Sale Of Security -82,612 -142,618 -408,004 54,310
Earnings From Equity Interest -49,119 -16,376 -13,096 0.00
Pretax Income -5.7M -1.5M -2.3M 1.6M
Tax Effect Of Unusual Items 0.00 0.00 0.00 578,284
Net Income From Continuing And Discontinued Operation -5.7M -1.5M -2.3M 1.6M
Net Income From Continuing Operation Net Minority Interest -5.7M -1.5M -2.3M 1.6M
Net Income Including Noncontrolling Interests -5.7M -1.5M -2.3M 1.6M
Net Income Common Stockholders -5.7M -1.5M -2.3M 1.6M
Net Income -5.7M -1.5M -2.3M 1.6M
EBITDA -5.7M -1.4M -2.3M 1.6M
Normalized EBITDA -967,058 -1.1M -998,993 -614,356
Basic EPS -0.16 -0.06 -0.09 0.06
Diluted EPS -0.16 -0.06 -0.09 0.06
Basic Average Shares 36.4M 29.4M 25.2M 19.9M
Diluted Average Shares 36.4M 29.4M 25.2M 27.9M
Total Unusual Items -4.8M -373,146 -1.3M 2.2M
Total Unusual Items Excluding Goodwill -4.8M -373,146 -1.3M 2.2M
Tax Rate For Calcs 0.00 0.00 0.00 0.27
Normalized Income -964,184 -1.1M -1.0M -52,086
Diluted NI Availto Com Stockholders -5.7M -1.5M -2.3M 1.6M
Gain On Sale Of Business -- -- 0.00 2.3M
Gain On Sale Of Ppe -615,091 0.00 -- 17,201
Impairment Of Capital Assets 4.0M 230,528 880,170 0.00
Net Income Continuous Operations -5.7M -1.5M -2.3M 1.6M
Net Non Operating Interest Income Expense -20,674 -10,877 -8,028 7,972
Other Gand A 844,830 865,388 757,236 754,578
Other Special Charges -- -- -10,000 --
Salaries And Wages 39,017 187,264 228,661 131,258
Total Expenses 917,939 1.1M 985,897 956,905
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Cash And Cash Equivalents 61,409 57,973 96,507 1.1M
Cash Cash Equivalents And Short Term Investments 61,409 57,973 96,507 1.1M
Cash Financial 61,409 57,973 96,507 1.1M
Receivables 9,064 40,747 33,940 15,347
Prepaid Assets 40,880 37,431 172,514 154,890
Current Assets 158,802 136,151 302,961 1.3M
Net PPE 1.6M 6.3M 3.9M 3.1M
Investments And Advances 449,150 171,568 443,904 2.0M
Long Term Equity Investment 0.00 96,568 112,944 126,040
Total Non Current Assets 2.1M 6.4M 4.3M 5.1M
Total Assets 2.2M 6.6M 4.6M 6.4M
Current Debt 214,116 -- -- --
Current Debt And Capital Lease Obligation 214,116 -- -- --
Accounts Payable 528,521 836,841 108,141 85,320
Payables 838,781 972,416 201,291 115,190
Payables And Accrued Expenses 1.3M 1.1M 277,171 211,675
Current Accrued Expenses 442,596 117,721 75,880 96,485
Other Current Liabilities -- 51,366 33,360 --
Current Liabilities 1.5M 1.1M 310,531 211,675
Long Term Debt -- -- -- 40,000
Long Term Debt And Capital Lease Obligation -- -- -- 40,000
Other Non Current Liabilities -500.00 -- -- --
Total Non Current Liabilities Net Minority Interest 0.00 247,201 327,536 169,118
Total Liabilities Net Minority Interest 1.5M 1.4M 638,067 380,793
Common Stock 23.8M 22.6M 20.1M 20.1M
Capital Stock 23.8M 22.6M 20.1M 20.1M
Retained Earnings -25.6M -19.9M -18.4M -16.1M
Gains Losses Not Affecting Retained Earnings -77,416 -186,396 -75,952 83.00
Common Stock Equity 641,146 5.1M 3.9M 6.0M
Stockholders Equity 641,146 5.1M 3.9M 6.0M
Total Equity Gross Minority Interest 744,388 5.2M 4.0M 6.0M
Minority Interest 103,242 126,075 127,623 0.00
Total Capitalization 641,146 5.1M 3.9M 6.0M
Net Tangible Assets 641,146 5.1M 3.9M 6.0M
Tangible Book Value 641,146 5.1M 3.9M 6.0M
Working Capital -1.3M -1.0M -7,570 1.1M
Invested Capital 855,262 5.1M 3.9M 6.0M
Total Debt 214,116 -- -- 40,000
Net Debt 152,707 -- -- --
Share Issued 39.5M 32.5M 25.2M 25.2M
Ordinary Shares Number 39.5M 32.5M 25.2M 25.2M
Assets Held For Sale Current 47,449 0.00 -- --
Available For Sale Securities -- -- 330,960 1.8M
Current Deferred Liabilities -- -- 63,240 0.00
Financial Assets Designatedas Fair Value Through Profitor Loss Total 449,150 75,000 330,960 1.8M
Foreign Currency Translation Adjustments -77,416 -186,396 -75,952 83.00
Investmentin Financial Assets 449,150 75,000 330,960 1.8M
Investmentsin Associatesat Cost 0.00 96,568 112,944 126,040
Non Current Deferred Liabilities -- -- 198,045 0.00
Other Current Borrowings 214,116 -- -- --
Other Equity Interest 2.6M 2.5M 2.3M 2.0M
Other Payable 310,260 135,575 93,150 29,870
Other Receivables 31.00 20,215 21,223 263.00
Pensionand Other Post Retirement Benefit Plans Current -- -- -- 0.00
Taxes Receivable 9,033 20,532 12,717 15,084
Tradeand Other Payables Non Current 0.00 247,201 327,536 129,118
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Operating Cash Flow -471,875 -743,143 -891,047 -1.3M
Cash Flow From Continuing Operating Activities -471,875 -743,143 -891,047 -1.3M
Stock Based Compensation 39,017 187,264 228,661 127,340
Change In Working Capital 407,047 143,183 -133,811 -488,201
Change In Receivables 31,648 -6,807 -18,593 -70,102
Change In Payables And Accrued Expense 373,588 98,170 -97,594 -361,244
Other Non Cash Items 652,787 10,877 8,028 -166,549
Capital Expenditure -102,867 -70,334 -- --
Purchase Of PPE -102,867 -70,334 0.00 --
Net PPE Purchase And Sale -62,928 79,666 0.00 17,201
Purchase Of Business -- 0.00 -46,232 0.00
Sale Of Business 300,000 0.00 19,926 110,319
Sale Of Investment 40,450 307,681 1.4M 0.00
Net Investment Purchase And Sale 40,450 307,681 1.4M 0.00
Investing Cash Flow -938,631 -853,123 -87,565 -923,856
Cash Flow From Continuing Investing Activities -938,631 -853,123 -87,565 -923,856
Net Issuance Payments Of Debt 205,078 0.00 -30,000 -223,660
Issuance Of Capital Stock 1.3M 1.6M 0.00 3.5M
Net Common Stock Issuance 1.3M 1.6M 0.00 3.5M
Financing Cash Flow 1.4M 1.5M -30,000 3.3M
Cash Flow From Continuing Financing Activities 1.4M 1.5M -30,000 3.3M
Effect Of Exchange Rate Changes 23,023 23,947 1,456 22,633
Changes In Cash -19,587 -62,481 -1.0M 1.0M
Beginning Cash Position 57,973 96,507 1.1M 43,219
End Cash Position 61,409 57,973 96,507 1.1M
Free Cash Flow -574,742 -813,477 -891,047 -1.3M
Income Tax Paid Supplemental Data 0.00 0.00 0.00 --
Interest Paid Supplemental Data 0.00 0.00 0.00 --
Asset Impairment Charge 4.0M 209,590 880,170 1,909
Change In Prepaid Assets 1,775 51,820 -17,624 -56,855
Common Stock Issuance 1.3M 1.6M 0.00 3.5M
Earnings Losses From Equity Investments 49,119 16,376 13,096 0.00
Gain Loss On Investment Securities 34,550 47,757 214,974 --
Gain Loss On Sale Of Business -- -- 0.00 -2.3M
Gain Loss On Sale Of PPE -- -- -10,000 -17,201
Net Business Purchase And Sale 300,000 0.00 -26,306 110,319
Net Foreign Currency Exchange Gain Loss 26,062 49,361 18,884 289,023
Net Income From Continuing Operations -5.7M -1.5M -2.3M 1.6M
Net Long Term Debt Issuance 205,078 0.00 -30,000 -223,660
Net Other Financing Charges -67,409 -79,815 -- --
Net Other Investing Changes -916,153 -1.2M -1.5M -1.1M
Operating Gains Losses 109,731 113,494 236,954 -2.0M
Provisionand Write Offof Assets -- -- 880,170 0.00
Sale Of PPE 39,939 150,000 0.00 17,201
Unrealized Gain Loss On Investment Securities 22,000 45,500 174,146 -343,333
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