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Cosa Resources Corp.

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 0.00 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00 0.00
Cost Of Revenue 827.00 819.00 809.00 827.00 827.00
Gross Profit -827.00 -819.00 -809.00 -827.00 -827.00
Selling General And Administration 548,675 536,151 549,396 507,518 343,264
General And Administrative Expense 293,797 448,440 415,187 377,098 244,198
Depreciation And Amortization In Income Statement -- -- -- 827.00 827.00
Other Operating Expenses 462,763 789,196 1.6M 912,940 1.3M
Operating Expense 1.0M 1.3M 2.2M 1.4M 1.7M
Operating Income -1.0M -1.3M -2.2M -1.4M -1.7M
EBIT -710,368 -999,561 -1.6M -1.4M -1.2M
Interest Expense 35,651 34,966 34,295 -- 0.00
Interest Expense Non Operating 35,651 34,966 34,295 -- 0.00
Interest Income 27,416 43,543 26,151 25,206 48,358
Interest Income Non Operating 27,416 43,543 26,151 25,206 48,358
Net Interest Income -8,235 8,577 -8,144 25,206 48,358
Other Income Expense 274,481 283,062 547,669 311,457 438,724
Other Non Operating Income Expenses 267,981 270,062 547,669 311,457 438,724
Special Income Charges 0.00 20,000 -- -- 0.00
Gain On Sale Of Security 6,500 -7,000 -- -- --
Pretax Income -746,019 -1.0M -1.6M -1.1M -1.2M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -746,019 -1.0M -1.6M -1.1M -1.2M
Net Income From Continuing Operation Net Minority Interest -746,019 -1.0M -1.6M -1.1M -1.2M
Net Income Including Noncontrolling Interests -746,019 -1.0M -1.6M -1.1M -1.2M
Net Income Common Stockholders -746,019 -1.0M -1.6M -1.1M -1.2M
Net Income -746,019 -1.0M -1.6M -1.1M -1.2M
EBITDA -709,541 -998,742 -1.6M -1.4M -1.2M
Normalized EBITDA -716,041 -1.0M -1.6M -1.4M -1.2M
Reconciled Depreciation 827.00 819.00 809.00 827.00 827.00
Basic EPS -0.01 -0.01 -0.02 -- -0.02
Diluted EPS -0.01 -0.01 -0.02 -- -0.02
Basic Average Shares 88.9M 88.9M 75.8M -- 56.9M
Diluted Average Shares 88.9M 88.9M 75.8M -- 56.9M
Total Unusual Items 6,500 13,000 -- -- 0.00
Total Unusual Items Excluding Goodwill 6,500 13,000 -- -- 0.00
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -752,519 -1.0M -1.6M -1.1M -1.2M
Depreciation Amortization Depletion Income Statement -- -- -- 827.00 827.00
Depreciation Income Statement -- -- -- 827.00 827.00
Diluted NI Availto Com Stockholders -746,019 -1.0M -1.6M -1.1M -1.2M
Gain On Sale Of Ppe 0.00 20,000 -- -- 0.00
Net Income Continuous Operations -746,019 -1.0M -1.6M -1.1M -1.2M
Net Non Operating Interest Income Expense -8,235 8,577 -8,144 25,206 48,358
Other Gand A 69,656 122,762 86,670 75,819 63,433
Reconciled Cost Of Revenue 827.00 819.00 809.00 827.00 827.00
Salaries And Wages 224,141 325,678 328,517 301,279 180,765
Selling And Marketing Expense 254,878 87,711 134,209 130,420 99,066
Total Expenses 1.0M 1.3M 2.2M 1.4M 1.7M
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 3.0M 3.8M 5.3M 1.7M 3.6M
Cash Cash Equivalents And Short Term Investments 3.0M 3.8M 5.3M 1.7M 3.6M
Accounts Receivable 454,136 276,969 -- -- --
Receivables 675,030 765,814 442,821 344,677 287,730
Prepaid Assets 136,624 151,719 416,725 395,383 435,841
Current Assets 3.8M 4.7M 6.1M 2.4M 4.4M
Gross PPE 7.5M 7.5M 7.5M 2.0M 1.9M
Net PPE 7.5M 7.5M 7.5M 2.0M 1.9M
Investments And Advances 19,500 13,000 -- -- --
Total Non Current Assets 7.5M 7.5M 7.5M 2.0M 1.9M
Total Assets 11.3M 12.2M 13.6M 4.5M 6.3M
Payables And Accrued Expenses 183,050 246,061 594,243 325,033 805,743
Other Current Liabilities 1.1M 1.4M 1.6M 617,147 928,604
Current Liabilities 1.3M 1.6M 2.2M 942,180 1.7M
Other Non Current Liabilities 1.9M 1.8M 1.8M -- --
Total Non Current Liabilities Net Minority Interest 1.9M 1.8M 1.8M 0.00 0.00
Total Liabilities Net Minority Interest 3.2M 3.5M 4.0M 942,180 1.7M
Common Stock 19.2M 19.2M 19.2M 11.9M 11.9M
Capital Stock 19.2M 19.2M 19.2M 11.9M 11.9M
Retained Earnings -13.6M -12.8M -11.8M -10.2M -9.1M
Gains Losses Not Affecting Retained Earnings 2.5M 2.4M 2.2M 1.8M 1.8M
Common Stock Equity 8.1M 8.8M 9.6M 3.5M 4.6M
Stockholders Equity 8.1M 8.8M 9.6M 3.5M 4.6M
Total Equity Gross Minority Interest 8.1M 8.8M 9.6M 3.5M 4.6M
Total Capitalization 8.1M 8.8M 9.6M 3.5M 4.6M
Net Tangible Assets 8.1M 8.8M 9.6M 3.5M 4.6M
Tangible Book Value 8.1M 8.8M 9.6M 3.5M 4.6M
Working Capital 2.5M 3.1M 3.9M 1.5M 2.6M
Invested Capital 8.1M 8.8M 9.6M 3.5M 4.6M
Share Issued 88.9M 88.9M 88.9M 57.0M 57.0M
Ordinary Shares Number 88.9M 88.9M 88.9M 57.0M 57.0M
Financial Assets Designatedas Fair Value Through Profitor Loss Total 19,500 13,000 -- -- --
Investmentin Financial Assets 19,500 13,000 -- -- --
Non Current Deferred Liabilities 1.9M 1.8M 1.8M -- --
Non Current Prepaid Assets -- -- -- 0.00 0.00
Other Properties 7.5M 7.5M 7.5M 2.0M 1.9M
Taxes Receivable 220,894 488,845 442,821 344,677 287,730
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 -824,555 -1.5M -1.8M -1.9M -977,728
Cash Flow From Continuing Operating Activities -824,555 -1.5M -1.8M -1.9M -977,728
Depreciation And Amortization 827.00 819.00 809.00 827.00 827.00
Depreciation Amortization Depletion 827.00 819.00 809.00 827.00 827.00
Stock Based Compensation 86,022 181,289 175,462 45,745 47,594
Change In Working Capital 42,868 -406,170 149,725 -590,299 578,261
Changes In Account Receivables -177,167 -- -- -- --
Change In Receivables 90,784 -322,993 -98,144 -56,947 -51,396
Change In Payables And Accrued Expense -63,011 -348,183 269,211 -573,810 605,834
Other Non Cash Items -237,404 -251,659 -547,669 -311,457 -438,724
Capital Expenditure -600.00 -1,338 -73,745 -19,524 -5,541
Purchase Of PPE -600.00 -1,338 -73,745 -19,524 -5,541
Net PPE Purchase And Sale -600.00 -1,338 -73,745 -19,524 -5,541
Investing Cash Flow -600.00 -1,338 -73,745 -19,524 -5,541
Cash Flow From Continuing Investing Activities -600.00 -1,338 -73,745 -19,524 -5,541
Issuance Of Capital Stock 0.00 0.00 6.0M 0.00 0.00
Net Common Stock Issuance 0.00 0.00 6.0M 0.00 0.00
Financing Cash Flow 0.00 0.00 5.5M 0.00 0.00
Cash Flow From Continuing Financing Activities 0.00 0.00 5.5M 0.00 0.00
Changes In Cash -825,155 -1.5M 3.6M -2.0M -983,269
Beginning Cash Position 3.8M 5.3M 1.7M 3.6M 4.6M
End Cash Position 3.0M 3.8M 5.3M 1.7M 3.6M
Free Cash Flow -825,155 -1.5M -1.9M -2.0M -983,269
Income Tax Paid Supplemental Data 0.00 0.00 0.00 0.00 0.00
Interest Paid Supplemental Data 0.00 0.00 0.00 0.00 0.00
Amortization Of Securities 35,651 34,966 34,295 -- --
Change In Prepaid Assets 15,095 265,006 -21,342 40,458 23,823
Common Stock Issuance 0.00 0.00 6.0M 0.00 0.00
Depreciation 827.00 819.00 809.00 827.00 827.00
Gain Loss On Investment Securities -6,500 -- -- -- --
Gain Loss On Sale Of PPE 0.00 -- -- -- --
Net Income From Continuing Operations -746,019 -1.0M -1.6M -1.1M -1.2M
Net Other Financing Charges 0.00 0.00 -498,434 0.00 0.00
Operating Gains Losses -7,000 -- -- -- --
Proceeds From Stock Option Exercised 0.00 0.00 0.00 0.00 0.00
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