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COSCIENS Biopharma Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Total Revenue 9.6M 7.1M 14.6M 13.5M
Operating Revenue 9.6M 7.1M 14.6M 13.5M
Cost Of Revenue 4.9M 4.2M 6.0M 5.3M
Gross Profit 4.7M 2.9M 8.6M 8.2M
Selling General And Administration 10.4M 5.5M 2.9M 2.6M
General And Administrative Expense 10.4M 5.5M 2.9M 2.5M
Research And Development 8.3M 2.0M 1.4M 3.0M
Operating Expense 18.8M 7.6M 4.2M 5.6M
Operating Income -14.0M -4.6M 4.3M 2.6M
EBIT -15.1M -4.2M 4.7M 2.7M
Interest Expense 129,000 136,000 143,000 119,128
Interest Expense Non Operating 129,000 136,000 143,000 119,128
Interest Income 441,000 59,000 145,000 --
Interest Income Non Operating 441,000 59,000 145,000 --
Net Interest Income 312,000 -77,000 2,000 -162,265
Other Income Expense -1.5M 336,000 206,000 158,649
Other Non Operating Income Expenses 98,000 360,000 -5,000 214,212
Special Income Charges -4.3M 0.00 0.00 3,922
Restructuring And Mergern Acquisition -- -- -- 0.00
Gain On Sale Of Security 2.6M -24,000 211,000 -59,484
Pretax Income -15.2M -4.4M 4.5M 2.6M
Tax Provision 84,000 -885,000 1.1M -52,919
Tax Effect Of Unusual Items -241,800 -4,860 50,327 -14,724
Net Income From Continuing And Discontinued Operation -15.3M -3.5M 3.4M 2.6M
Net Income From Continuing Operation Net Minority Interest -15.3M -3.5M 3.4M 2.6M
Net Income Including Noncontrolling Interests -15.3M -3.5M 3.4M 2.6M
Net Income Common Stockholders -15.3M -3.5M 3.4M 2.6M
Net Income -15.3M -3.5M 3.4M 2.6M
EBITDA -13.5M -2.8M 6.1M 4.2M
Normalized EBITDA -11.9M -2.8M 5.9M 4.2M
Reconciled Depreciation 1.6M 1.4M 1.5M 1.5M
Basic EPS -5.93 -1.89 1.87 1.33
Diluted EPS -5.93 -1.89 1.86 1.33
Basic Average Shares 2.6M 1.8M 1.8M 1.8M
Diluted Average Shares 2.6M 1.8M 1.9M 1.9M
Total Unusual Items -1.6M -24,000 211,000 -55,562
Total Unusual Items Excluding Goodwill -1.6M -24,000 211,000 -55,562
Tax Rate For Calcs 0.15 0.20 0.24 0.27
Normalized Income -13.9M -3.5M 3.3M 2.7M
Diluted NI Availto Com Stockholders -15.3M -3.5M 3.4M 2.6M
Gain On Sale Of Ppe -- -- 0.00 3,922
Impairment Of Capital Assets 4.3M 0.00 0.00 --
Insurance And Claims 732,000 170,000 161,000 --
Net Income Continuous Operations -15.3M -3.5M 3.4M 2.6M
Net Non Operating Interest Income Expense 312,000 -77,000 2,000 -162,265
Other Gand A 6.6M 3.5M 1.6M 2.5M
Reconciled Cost Of Revenue 4.9M 4.2M 6.0M 5.3M
Salaries And Wages 3.1M 1.9M 1.1M --
Selling And Marketing Expense -- 30,517 21,779 36,955
Total Expenses 23.6M 11.8M 10.3M 10.9M
Total Operating Income As Reported -18.3M -4.6M 4.3M 2.4M
Total Other Finance Cost -- 41,459 40,525 43,137
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 16.4M 6.7M 10.2M 6.1M
Cash Cash Equivalents And Short Term Investments 16.4M 6.7M 10.2M 6.1M
Cash Financial 16.4M 6.7M 10.2M --
Accounts Receivable 2.4M 290,000 2.1M 1.6M
Receivables 2.5M 290,000 2.1M 1.7M
Inventory 2.7M 4.0M 2.8M 1.8M
Prepaid Assets 2.2M 178,000 99,567 127,778
Other Current Assets 210,000 112,000 -- --
Current Assets 24.0M 11.3M 15.2M 9.7M
Gross PPE 20.1M 21.4M 20.5M 21.4M
Accumulated Depreciation -9.1M -9.8M -8.6M -7.6M
Net PPE 11.0M 11.6M 11.9M 13.7M
Goodwill And Other Intangible Assets 0.00 7,000 9,275 12,197
Other Intangible Assets -- 7,000 9,275 12,197
Other Non Current Assets 123,000 8,000 -- --
Total Non Current Assets 11.1M 12.5M 12.6M 14.6M
Total Assets 35.1M 23.7M 27.8M 24.4M
Current Debt And Capital Lease Obligation 271,000 299,000 272,959 227,491
Accounts Payable 2.4M 281,000 -- --
Payables 2.5M 281,000 -- --
Payables And Accrued Expenses 4.2M 882,000 1.3M 534,938
Current Accrued Expenses 1.7M 601,000 -- --
Current Deferred Revenue 120,000 0.00 -- --
Other Current Liabilities 1.6M -- -- --
Current Liabilities 7.2M 1.3M 1.5M 762,429
Long Term Debt And Capital Lease Obligation 2.0M 1.4M 1.7M 1.9M
Long Term Capital Lease Obligation 2.0M 1.4M 1.7M 1.9M
Total Non Current Liabilities Net Minority Interest 14.7M 1.4M 2.5M 1.9M
Total Liabilities Net Minority Interest 21.9M 2.7M 4.0M 2.6M
Common Stock 22.5M 13.5M 12.3M 13.0M
Capital Stock 22.5M 13.5M 12.3M 13.0M
Additional Paid In Capital 4.3M 3.9M 3.5M 3.7M
Retained Earnings -12.1M 4.4M 8.0M 5.1M
Gains Losses Not Affecting Retained Earnings -1.5M -712,000 -- --
Other Equity Adjustments -1.5M -712,000 -- --
Common Stock Equity 13.2M 21.0M 23.8M 21.7M
Stockholders Equity 13.2M 21.0M 23.8M 21.7M
Total Equity Gross Minority Interest 13.2M 21.0M 23.8M 21.7M
Total Capitalization 13.2M 21.0M 23.8M 21.7M
Net Tangible Assets 13.2M 21.0M 23.8M 21.7M
Tangible Book Value 13.2M 21.0M 23.8M 21.7M
Working Capital 16.8M 10.0M 13.6M 9.0M
Invested Capital 13.2M 21.0M 23.8M 21.7M
Total Debt 2.3M 1.7M 1.9M 2.1M
Share Issued 3.1M 1.8M 1.8M 1.8M
Ordinary Shares Number 3.1M 1.8M 1.8M 1.8M
Buildings And Improvements 3.6M 2.8M 2.7M 2.7M
Capital Lease Obligations 2.3M 1.7M 1.9M 2.1M
Current Capital Lease Obligation 271,000 299,000 272,959 227,491
Current Deferred Liabilities 168,000 0.00 -- --
Current Provisions 385,000 -- -- --
Employee Benefits 11.7M 0.00 -- --
Finished Goods 299,000 544,000 268,846 227,019
Income Tax Payable 105,000 0.00 -- --
Leases 5.6M 6.7M 6.4M 6.8M
Machinery Furniture Equipment 376,000 717,000 679,344 640,727
Non Current Accounts Receivable -- 743,000 629,896 601,268
Non Current Deferred Assets 0.00 75,000 0.00 221,839
Non Current Deferred Liabilities 914,000 0.00 807,521 0.00
Non Current Deferred Revenue 914,000 0.00 -- --
Non Current Deferred Taxes Assets 0.00 75,000 0.00 221,839
Non Current Deferred Taxes Liabilities -- 0.00 807,521 0.00
Non Current Prepaid Assets -- 56,060 56,701 62,383
Other Inventories 2.0M 3.1M 2.1M 1.4M
Other Properties 10.5M 11.3M 10.7M 11.2M
Other Receivables -- 163,397 47,751 35,960
Pensionand Other Post Retirement Benefit Plans Current 607,000 130,000 -- --
Properties 0.00 0.00 0.00 0.00
Raw Materials 737,000 878,000 637,133 430,599
Taxes Receivable 114,000 0.00 -- --
Total Tax Payable 130,000 0.00 -- --
Work In Process 1.7M 2.6M 1.9M 1.2M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -14.6M -2.6M 5.2M 2.8M
Cash Flow From Continuing Operating Activities -14.6M -2.6M 5.2M 2.8M
Depreciation And Amortization 1.6M 1.4M 1.5M 1.5M
Depreciation Amortization Depletion 1.6M 1.4M 1.5M 1.5M
Stock Based Compensation 464,000 192,000 69,000 14,044
Deferred Tax 79,000 -885,000 1.1M -221,839
Deferred Income Tax 79,000 -885,000 1.1M -221,839
Change In Working Capital -2.5M 58,000 -936,000 -1.2M
Changes In Account Receivables -- 2.0M -535,999 -57,347
Change In Receivables -- 1.8M -615,003 -137,781
Change In Inventory -- -1.2M -1.1M -873,716
Change In Payables And Accrued Expense -- -430,748 807,599 -234,322
Other Non Cash Items -850,000 95,000 100,000 119,128
Capital Expenditure -1.2M -722,000 -304,000 -555,994
Purchase Of PPE -1.2M -722,000 -304,000 -555,994
Net PPE Purchase And Sale -1.2M -722,000 -304,000 -552,072
Sale Of Business 26.0M 0.00 0.00 --
Investing Cash Flow 25.1M -730,000 -304,000 -620,149
Cash Flow From Continuing Investing Activities 25.1M -730,000 -304,000 -620,149
Repayment Of Debt -421,000 -370,000 -330,000 -262,382
Net Issuance Payments Of Debt -421,000 -370,000 -330,000 -262,382
Financing Cash Flow -588,000 -357,000 -267,000 -241,421
Cash Flow From Continuing Financing Activities -588,000 -357,000 -267,000 -241,421
Effect Of Exchange Rate Changes -212,000 157,000 -625,000 --
Changes In Cash 9.9M -3.7M 4.7M 1.9M
Beginning Cash Position 6.7M 10.2M 6.2M 4.2M
End Cash Position 16.4M 6.7M 10.2M 6.1M
Free Cash Flow -15.7M -3.3M 4.9M 2.2M
Amortization Cash Flow 162,000 2,234 -- --
Amortization Of Intangibles 162,000 2,234 -- --
Asset Impairment Charge 4.3M 0.00 0.00 --
Change In Prepaid Assets -- -130,011 22,378 87,092
Depreciation 1.4M 1.5M -- --
Gain Loss On Investment Securities -2.6M -- -- --
Gain Loss On Sale Of PPE -- -- 0.00 -3,922
Interest Paid Cfo -- -96,585 -95,761 -110,014
Long Term Debt Payments -421,000 -370,000 -330,000 -262,382
Net Business Purchase And Sale 26.0M 0.00 0.00 --
Net Income From Continuing Operations -15.3M -3.5M 3.4M 2.6M
Net Long Term Debt Issuance -421,000 -370,000 -330,000 -262,382
Net Other Financing Charges -- -7,538 -- --
Net Other Investing Changes 207,000 -8,000 -35,186 -68,077
Operating Gains Losses -2.3M -- -- -3,922
Pension And Employee Benefit Expense 288,000 0.00 0.00 --
Proceeds From Stock Option Exercised -167,000 13,000 63,000 20,960
Sale Of PPE -- -- 0.00 3,922
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