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COSCIENS Biopharma Inc.

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 Q2 2024Jun 30, 2024
Total Revenue 1.5M 2.7M 1.5M 3.3M 1.9M --
Operating Revenue 1.5M 2.7M 1.5M 3.3M 1.9M --
Cost Of Revenue 862,000 1.8M 1.1M 1.3M 914,000 --
Gross Profit 621,000 974,000 443,000 2.0M 957,000 --
Selling General And Administration 2.1M 2.6M 2.9M 2.7M 3.0M --
General And Administrative Expense 2.1M -- -- 2.7M 3.0M 3.0M
Research And Development 527,000 690,000 1.1M 2.9M 2.8M --
Operating Expense 2.6M 3.3M 4.1M 5.7M 5.8M --
Operating Income -2.0M -2.4M -3.6M -3.6M -4.8M --
EBIT -1.8M -2.7M -3.6M -5.6M -5.8M --
Interest Expense 43,000 23,000 70,000 23,000 22,000 --
Interest Expense Non Operating 43,000 23,000 70,000 23,000 22,000 --
Interest Income 57,000 83,000 106,000 -- 210,000 83,000
Interest Income Non Operating 57,000 83,000 106,000 -- 210,000 83,000
Net Interest Income 14,000 60,000 36,000 418,000 188,000 --
Other Income Expense 174,000 -407,000 -74,000 -2.5M -1.2M --
Other Non Operating Income Expenses 4,000 8,000 8,000 -291,000 21,000 --
Special Income Charges -316,000 -- -- -2.8M -1.5M --
Write Off 76,000 -- -- -- 0.00 --
Gain On Sale Of Security 486,000 -415,000 -82,000 632,000 217,000 --
Pretax Income -1.8M -2.7M -3.7M -5.6M -5.9M --
Tax Provision 0.00 1,000 0.00 1.1M -112,000 --
Tax Effect Of Unusual Items 0.00 -62,250 0.00 -324,900 -23,710 --
Net Income From Continuing And Discontinued Operation -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Income From Continuing Operation Net Minority Interest -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Income Including Noncontrolling Interests -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Income Common Stockholders -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Income -1.8M -2.7M -3.7M -6.7M -5.8M --
EBITDA -1.5M -2.4M -3.3M -5.2M -5.4M --
Normalized EBITDA -1.7M -2.0M -3.2M -3.1M -4.1M --
Reconciled Depreciation 287,000 287,000 325,000 392,000 479,000 --
Basic EPS -0.57 -0.85 -1.16 -- -1.85 -0.64
Diluted EPS -0.57 -0.85 -1.16 -- -1.85 -0.64
Basic Average Shares 3.2M 3.2M 3.1M -- 3.1M 2.2M
Diluted Average Shares 3.2M 3.2M 3.1M -- 3.1M 2.2M
Total Unusual Items 170,000 -415,000 -82,000 -2.2M -1.2M --
Total Unusual Items Excluding Goodwill 170,000 -415,000 -82,000 -2.2M -1.2M --
Tax Rate For Calcs 0.00 0.15 0.00 0.15 0.02 --
Normalized Income -2.0M -2.3M -3.6M -4.9M -4.5M --
Diluted NI Availto Com Stockholders -1.8M -2.7M -3.7M -6.7M -5.8M --
Impairment Of Capital Assets 240,000 -- -- 2.8M 1.5M --
Net Income Continuous Operations -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Non Operating Interest Income Expense 14,000 60,000 36,000 418,000 188,000 --
Other Gand A 2.1M -- -- -1.1M 3.0M 3.0M
Reconciled Cost Of Revenue 862,000 1.8M 1.1M 1.3M 914,000 --
Total Expenses 3.5M 5.1M 5.1M 6.9M 6.7M --
Total Operating Income As Reported -2.3M -2.4M -3.6M -6.4M -6.3M --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 8.5M 9.3M 13.8M 16.4M 20.0M --
Cash Cash Equivalents And Short Term Investments 8.5M 9.3M 13.8M 16.4M 20.0M --
Cash Financial -- -- -- 16.4M -- --
Accounts Receivable 1.6M 2.8M 1.9M 2.4M 1.9M --
Receivables 1.6M 2.8M 1.9M 2.5M 2.0M --
Inventory 1.8M 1.8M 2.5M 2.7M 3.3M --
Prepaid Assets 1.5M 2.2M 2.0M 2.2M 2.6M --
Other Current Assets 156,000 319,000 325,000 210,000 312,000 --
Current Assets 13.8M 16.5M 20.4M 24.0M 28.2M --
Gross PPE 20.1M 20.9M 19.9M 20.1M 22.6M --
Accumulated Depreciation -10.2M -10.0M -9.2M -9.1M -10.8M --
Net PPE 9.9M 10.9M 10.7M 11.0M 11.8M --
Goodwill And Other Intangible Assets -- -- -- 0.00 1.8M 3.3M
Other Intangible Assets -- -- -- -- 1.8M 3.3M
Other Non Current Assets 132,000 132,000 128,000 123,000 126,000 --
Total Non Current Assets 10.0M 11.1M 10.8M 11.1M 15.5M --
Total Assets 23.9M 27.6M 31.1M 35.1M 43.8M --
Current Debt And Capital Lease Obligation 212,000 209,000 253,000 271,000 405,000 --
Accounts Payable 1.0M 1.5M 2.9M 2.4M 2.4M --
Payables 1.1M 1.6M 3.0M 2.5M 2.6M --
Payables And Accrued Expenses 1.8M 2.6M 4.1M 4.2M 4.5M --
Current Accrued Expenses 650,000 967,000 1.0M 1.7M 1.9M --
Current Deferred Revenue 19,000 19,000 122,000 120,000 46,000 --
Other Current Liabilities 1.4M 1.9M 1.6M 1.6M 2.1M --
Current Liabilities 4.0M 5.5M 7.1M 7.2M 8.2M --
Long Term Debt And Capital Lease Obligation 2.0M 2.0M 2.0M 2.0M 1.2M --
Long Term Capital Lease Obligation 2.0M 2.0M 2.0M 2.0M 1.2M --
Total Non Current Liabilities Net Minority Interest 14.8M 14.9M 13.9M 14.7M 15.6M --
Total Liabilities Net Minority Interest 18.8M 20.5M 21.0M 21.9M 23.8M --
Common Stock 22.6M 22.6M 22.5M 22.5M 22.4M --
Capital Stock 22.6M 22.6M 22.5M 22.5M 22.4M --
Additional Paid In Capital 4.2M 4.2M 4.3M 4.3M 4.3M --
Retained Earnings -19.0M -17.2M -14.7M -12.1M -5.2M --
Gains Losses Not Affecting Retained Earnings -2.7M -2.5M -2.0M -1.5M -1.6M --
Other Equity Adjustments -2.7M -2.5M -2.0M -1.5M -1.6M --
Common Stock Equity 5.1M 7.1M 10.1M 13.2M 20.0M --
Stockholders Equity 5.1M 7.1M 10.1M 13.2M 20.0M --
Total Equity Gross Minority Interest 5.1M 7.1M 10.1M 13.2M 20.0M --
Total Capitalization 5.1M 7.1M 10.1M 13.2M 20.0M --
Net Tangible Assets 5.1M 7.1M 10.1M 13.2M 18.2M --
Tangible Book Value 5.1M 7.1M 10.1M 13.2M 18.2M --
Working Capital 9.9M 11.0M 13.3M 16.8M 20.1M --
Invested Capital 5.1M 7.1M 10.1M 13.2M 20.0M --
Total Debt 2.2M 2.3M 2.2M 2.3M 1.6M --
Share Issued 3.2M 3.2M 3.1M 3.1M 3.1M --
Ordinary Shares Number 3.2M 3.2M 3.1M 3.1M 3.1M --
Assets Held For Sale Current 286,000 -- -- -- -- --
Buildings And Improvements 3.7M 3.7M 3.6M 3.6M 2.9M --
Capital Lease Obligations 2.2M 2.3M 2.2M 2.3M 1.6M --
Current Capital Lease Obligation 212,000 209,000 253,000 271,000 405,000 --
Current Deferred Liabilities 24,000 32,000 170,000 168,000 185,000 --
Current Provisions 329,000 228,000 240,000 385,000 504,000 --
Employee Benefits 11.8M 11.8M 11.0M 11.7M 12.5M --
Finished Goods 361,000 658,000 197,000 299,000 312,000 --
Income Tax Payable 118,000 118,000 109,000 105,000 113,000 --
Leases 5.8M 6.0M 5.6M 5.6M 6.6M --
Long Term Provisions -- 46,000 -- -- -- --
Machinery Furniture Equipment 261,000 264,000 221,000 376,000 730,000 --
Non Current Accounts Receivable -- -- -- -- 729,000 719,000
Non Current Deferred Assets -- -- -- 0.00 1.1M 952,000
Non Current Deferred Liabilities 1.0M 1.0M 930,000 914,000 1.9M --
Non Current Deferred Revenue 1.0M 1.0M 930,000 914,000 1.9M --
Non Current Deferred Taxes Assets -- -- -- 0.00 1.1M 952,000
Other Inventories -- 1.0M 1.8M 2.0M 2.4M 2.3M
Other Properties 10.3M 11.0M 10.5M 10.5M 12.4M --
Pensionand Other Post Retirement Benefit Plans Current 288,000 574,000 758,000 607,000 432,000 --
Properties 0.00 0.00 0.00 0.00 0.00 --
Raw Materials 660,000 780,000 666,000 737,000 898,000 --
Taxes Receivable 0.00 0.00 0.00 114,000 123,000 --
Total Tax Payable 98,000 98,000 159,000 130,000 173,000 --
Work In Process 738,000 383,000 1.6M 1.7M 2.1M --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -676,000 -4.4M -1.9M -3.0M -7.8M --
Cash Flow From Continuing Operating Activities -676,000 -4.4M -1.9M -3.0M -7.8M --
Depreciation And Amortization 287,000 287,000 325,000 392,000 479,000 --
Depreciation Amortization Depletion 287,000 287,000 325,000 392,000 479,000 --
Stock Based Compensation -21,000 -85,000 6,000 10,000 427,000 --
Deferred Tax 0.00 0.00 0.00 1.1M -112,000 --
Deferred Income Tax 0.00 0.00 0.00 1.1M -112,000 --
Change In Working Capital 951,000 -2.4M 1.3M 754,000 -4.1M --
Changes In Account Receivables 1.7M -607,000 1.1M -- -978,000 427,000
Change In Receivables 1.7M -607,000 1.3M -- -978,000 427,000
Change In Inventory -59,000 767,000 -- -- -206,000 501,000
Change In Payables And Accrued Expense -927,000 -2.2M 238,000 -- -3.6M 565,000
Change In Other Working Capital -355,000 -172,000 -413,000 -- 359,000 -43,000
Other Non Cash Items 22,000 29,000 1,000 -845,000 -16,000 --
Capital Expenditure -- -49,000 -615,000 -309,000 -131,000 -157,000
Purchase Of PPE -- -49,000 -615,000 -309,000 -131,000 -157,000
Net PPE Purchase And Sale 4,000 -48,000 -611,000 -309,000 -131,000 --
Sale Of Business 0.00 0.00 -- 0.00 0.00 26.0M
Investing Cash Flow 4,000 -48,000 -615,000 -316,000 83,000 --
Cash Flow From Continuing Investing Activities 4,000 -48,000 -615,000 -316,000 83,000 --
Repayment Of Debt -85,000 -65,000 -200,000 -109,000 -114,000 --
Net Issuance Payments Of Debt -85,000 -65,000 -200,000 -109,000 -114,000 --
Financing Cash Flow -85,000 -107,000 -200,000 -202,000 -188,000 --
Cash Flow From Continuing Financing Activities -85,000 -107,000 -200,000 -202,000 -188,000 --
Effect Of Exchange Rate Changes -52,000 177,000 60,000 -88,000 78,000 --
Changes In Cash -757,000 -4.6M -2.7M -3.5M -7.9M --
Beginning Cash Position 9.3M 13.8M 16.4M 20.0M 27.8M --
End Cash Position 8.5M 9.3M 13.8M 16.4M 20.0M --
Free Cash Flow -676,000 -4.5M -2.5M -3.3M -7.9M --
Asset Impairment Charge 316,000 -- -- 2.8M 1.5M --
Change In Prepaid Assets 583,000 -225,000 159,000 -- 266,000 368,000
Depreciation -- -- 325,000 -- -- --
Gain Loss On Investment Securities -523,000 331,000 30,000 -564,000 -271,000 --
Long Term Debt Payments -85,000 -65,000 -200,000 -109,000 -114,000 --
Net Business Purchase And Sale 0.00 0.00 -- 0.00 0.00 26.0M
Net Income From Continuing Operations -1.8M -2.7M -3.7M -6.7M -5.8M --
Net Long Term Debt Issuance -85,000 -65,000 -200,000 -109,000 -114,000 --
Net Other Financing Charges -- -42,000 -- -- -74,000 --
Net Other Investing Changes -- -- -4,000 -7,000 214,000 --
Operating Gains Losses -412,000 448,000 116,000 -454,000 -136,000 --
Pension And Employee Benefit Expense 111,000 117,000 86,000 110,000 135,000 --
Proceeds From Stock Option Exercised -- -- -- -93,000 -74,000 0.00
Sale Of PPE 4,000 1,000 4,000 -- 0.00 0.00
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