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Arianne Phosphate 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
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 8,089 8,416 2,948 12,520 5,443
Gross Profit -8,089 -8,416 -2,948 -12,520 -5,443
Selling General And Administration 363,141 381,610 390,460 335,488 402,000
General And Administrative Expense 358,981 358,251 379,356 316,487 391,243
Research And Development 91,748 320,642 144,987 -- 19,290
Other Operating Expenses 47,735 25,993 30,184 851,783 28,696
Operating Expense 502,624 728,245 565,631 530,253 449,986
Operating Income -510,713 -736,661 -568,579 -542,773 -455,429
EBIT -552,119 -767,085 -674,327 55,730 -496,485
Interest Expense 3.6M 2.8M 2.8M 2.5M 2.3M
Interest Expense Non Operating 3.6M 2.8M 2.8M 2.5M 2.3M
Interest Income -- -- 32,459 31,764 --
Interest Income Non Operating -- -- 32,459 31,764 --
Net Interest Income -3.6M -2.8M -2.7M -2.5M -2.3M
Other Income Expense -41,004 -29,965 -137,488 567,320 -41,367
Special Income Charges -- -- -- -- --
Gain On Sale Of Security -41,004 -29,965 -137,488 567,320 -41,367
Pretax Income -4.1M -3.5M -3.4M -2.5M -2.8M
Tax Provision 0.00 0.00 0.00 0.00 1,023
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 -6,205
Net Income From Continuing And Discontinued Operation -4.1M -3.5M -3.4M -2.5M -2.8M
Net Income From Continuing Operation Net Minority Interest -4.1M -3.5M -3.4M -2.5M -2.8M
Net Income Including Noncontrolling Interests -4.1M -3.5M -3.4M -2.5M -2.8M
Net Income Common Stockholders -4.1M -3.5M -3.4M -2.5M -2.8M
Net Income -4.1M -3.5M -3.4M -2.5M -2.8M
EBITDA -538,809 -753,448 -666,176 73,514 -485,744
Normalized EBITDA -497,805 -723,483 -528,688 -493,806 -444,377
Reconciled Depreciation 13,310 13,637 8,151 17,784 10,741
Basic EPS -0.02 -0.02 -0.02 -- -0.01
Diluted EPS -0.02 -0.02 -0.02 -- -0.01
Basic Average Shares 213.7M 213.7M 202.9M -- 202.9M
Diluted Average Shares 213.7M 213.7M 202.9M -- 202.9M
Total Unusual Items -41,004 -29,965 -137,488 567,320 -41,367
Total Unusual Items Excluding Goodwill -41,004 -29,965 -137,488 567,320 -41,367
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.15
Normalized Income -4.1M -3.5M -3.3M -3.1M -2.7M
Diluted NI Availto Com Stockholders -4.1M -3.5M -3.4M -2.5M -2.8M
Gain On Sale Of Ppe -- -- -- -- --
Insurance And Claims 16,599 17,240 17,562 17,561 17,672
Net Income Continuous Operations -4.1M -3.5M -3.4M -2.5M -2.8M
Net Non Operating Interest Income Expense -3.6M -2.8M -2.7M -2.5M -2.3M
Other Gand A 36,480 100,459 119,251 58,728 90,513
Reconciled Cost Of Revenue 8,089 8,416 2,948 12,520 5,443
Rent And Landing Fees 9,470 15,569 17,248 14,703 15,124
Rent Expense Supplemental 9,470 15,569 17,248 14,703 15,124
Salaries And Wages 296,432 224,983 225,295 225,495 267,934
Selling And Marketing Expense 4,160 23,359 11,104 19,001 10,757
Total Expenses 510,713 736,661 568,579 542,773 455,429
Total Operating Income As Reported -511,115 -737,120 -569,298 -543,354 -455,118
Total Other Finance Cost 402.00 459.00 719.00 581.00 -311.00
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 2.7M 3.2M 4.0M 4.5M 1.4M
Cash Cash Equivalents And Short Term Investments 2.7M 3.2M 4.0M 4.5M 1.4M
Accounts Receivable 238,612 239,044 227,974 159,260 139,467
Receivables 291,874 311,574 309,456 233,258 167,436
Current Assets 3.0M 3.5M 4.3M 4.7M 1.7M
Gross PPE 63.3M 63.3M 63.3M 63.3M 63.2M
Accumulated Depreciation -53,773 -51,576 -49,051 -81,448 -50,177
Net PPE 63.3M 63.3M 63.2M 63.2M 63.1M
Total Non Current Assets 63.5M 63.4M 63.4M 63.4M 63.3M
Total Assets 66.5M 66.9M 67.7M 68.1M 65.0M
Current Debt 4.3M 3.6M 3.6M 3.3M --
Current Debt And Capital Lease Obligation 42.1M 38.5M 35.7M 5.0M 1.9M
Payables And Accrued Expenses 360,733 332,865 400,110 254,863 321,548
Current Liabilities 42.5M 38.8M 36.1M 5.3M 2.2M
Long Term Debt -- -- -- 29.5M 27.0M
Long Term Debt And Capital Lease Obligation 62,880 68,869 79,576 29.6M 27.1M
Long Term Capital Lease Obligation 62,880 68,869 79,576 84,426 90,390
Total Non Current Liabilities Net Minority Interest 3.8M 3.8M 3.8M 33.3M 30.8M
Total Liabilities Net Minority Interest 46.3M 42.6M 39.9M 38.6M 33.1M
Common Stock 93.9M 93.9M 93.9M 92.3M 92.3M
Capital Stock 93.9M 93.9M 93.9M 92.3M 92.3M
Additional Paid In Capital 18.6M 18.5M 18.5M 18.4M 18.4M
Retained Earnings -100.8M -96.6M -93.1M -89.6M -87.1M
Common Stock Equity 20.2M 24.3M 27.8M 29.5M 31.9M
Stockholders Equity 20.2M 24.3M 27.8M 29.5M 31.9M
Total Equity Gross Minority Interest 20.2M 24.3M 27.8M 29.5M 31.9M
Total Capitalization 20.2M 24.3M 27.8M 59.0M 59.0M
Net Tangible Assets 20.2M 24.3M 27.8M 29.5M 31.9M
Tangible Book Value 20.2M 24.3M 27.8M 29.5M 31.9M
Working Capital -39.5M -35.4M -31.9M -575,683 -558,054
Invested Capital 24.6M 27.9M 31.4M 62.4M 59.0M
Total Debt 42.2M 38.6M 35.8M 34.7M 29.1M
Net Debt 1.6M 463,438 -- 28.4M 25.6M
Share Issued 213.7M 213.7M 213.7M 202.9M 202.9M
Ordinary Shares Number 213.7M 213.7M 213.7M 202.9M 202.9M
Buildings And Improvements -- -- -- 123,714 --
Capital Lease Obligations 86,283 91,834 103,639 107,644 113,146
Current Capital Lease Obligation 23,403 22,965 24,063 23,218 22,756
Current Deferred Assets -- -- -- -- 93,053
Investment Properties 179,456 184,677 187,398 192,601 190,907
Land And Improvements 1.1M 1.1M 1.1M 1.1M 1.1M
Leases -- -- -- 0.00 0.00
Machinery Furniture Equipment 17,243 17,243 17,243 17,243 16,817
Non Current Deferred Liabilities 3.7M 3.7M 3.7M 3.7M 3.7M
Non Current Deferred Taxes Liabilities 3.7M 3.7M 3.7M 3.7M 3.7M
Other Current Borrowings 4.3M 3.6M 3.6M 3.3M --
Other Equity Interest 8.5M 8.5M 8.5M 8.4M 8.4M
Other Properties 135,965 141,856 147,747 59,378 159,529
Restricted Cash -- -- -- 12,000 --
Taxes Receivable 53,262 72,530 81,482 73,998 27,969
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 -392,200 -747,053 -462,891 -486,784 -592,553
Cash Flow From Continuing Operating Activities -392,200 -747,053 -462,891 -486,784 -592,553
Depreciation And Amortization 13,310 13,637 8,151 17,784 10,741
Depreciation Amortization Depletion 13,310 13,637 8,151 17,784 10,741
Stock Based Compensation 68,139 46,601 27,069 43,766 78,758
Deferred Tax 0.00 0.00 0.00 -4,577 1,023
Deferred Income Tax 0.00 0.00 0.00 -4,577 1,023
Change In Working Capital 47,787 -60,751 63,244 -9,102 -199,090
Changes In Account Receivables 432.00 -11,070 -68,714 -34,621 68,394
Change In Receivables 19,700 -2,118 -76,198 -80,650 115,008
Change In Payables And Accrued Expense 28,087 -58,633 139,442 71,548 -314,098
Other Non Cash Items 3.6M 2.8M 2.9M 2.0M 2.3M
Capital Expenditure -37,410 -36,587 -35,669 -114,362 -20,718
Purchase Of PPE -37,410 -36,587 -35,669 -114,362 -20,718
Net PPE Purchase And Sale -37,410 -36,587 -35,669 -114,362 -20,718
Investing Cash Flow -37,410 -36,587 -35,669 -114,361 -16,098
Cash Flow From Continuing Investing Activities -37,410 -36,587 -35,669 -114,362 -16,097
Repayment Of Debt -7,366 -7,364 -7,830 -7,746 -7,746
Net Issuance Payments Of Debt -7,366 -7,364 -7,830 3.8M -7,746
Financing Cash Flow -7,366 -7,364 -18,621 3.6M -7,746
Cash Flow From Continuing Financing Activities -7,366 -7,364 -18,621 3.6M -7,746
Changes In Cash -436,977 -791,004 -517,181 3.0M -616,397
Beginning Cash Position 3.2M 4.0M 4.5M 1.4M 2.0M
End Cash Position 2.7M 3.2M 4.0M 4.5M 1.4M
Free Cash Flow -429,610 -783,640 -498,560 -601,146 -613,271
Interest Paid Supplemental Data 241.00 -2,867 3,825 2,244 2,355
Depreciation 13,310 13,637 8,151 17,784 10,741
Long Term Debt Payments -7,366 -7,364 -7,830 -7,746 -7,746
Net Income From Continuing Operations -4.1M -3.5M -3.4M -2.5M -2.8M
Net Intangibles Purchase And Sale -- -- -- 0.00 0.00
Net Long Term Debt Issuance -7,366 -7,364 -7,830 3.8M -7,746
Net Other Financing Charges 0.00 0.00 -10,791 -150,942 0.00
Net Other Investing Changes -- -- -- 1.00 4,620
Net Short Term Debt Issuance -- -- -- 0.00 --
Proceeds From Stock Option Exercised -- -- -- 0.00 0.00
Sale Of Intangibles -- -- -- 0.00 0.00
Short Term Debt Payments -- -- -- 0.00 --
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