Darelle Online Solutions Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Total Revenue | 39,103 | 68,915 | 54,010 | 145,197 | -- |
| Operating Revenue | 39,103 | 68,915 | 54,010 | 145,197 | -- |
| Cost Of Revenue | 75,000 | 0.00 | -- | -- | -- |
| Gross Profit | -35,897 | 68,915 | -- | -- | -- |
| Selling General And Administration | 85,463 | 78,741 | 77,200 | 159,071 | -- |
| General And Administrative Expense | 85,463 | 78,741 | 76,000 | 157,321 | -- |
| Depreciation And Amortization In Income Statement | -- | -- | -- | -- | 0.00 |
| Other Operating Expenses | 117,933 | 169,937 | 124,321 | 165,790 | -- |
| Operating Expense | 203,396 | 248,678 | 201,521 | 324,861 | -- |
| Operating Income | -239,293 | -179,763 | -147,511 | -179,664 | -- |
| EBIT | -239,383 | -159,013 | -147,511 | -179,664 | -- |
| Interest Expense | 57,501 | 1,267 | 0.00 | 3,996 | -- |
| Interest Expense Non Operating | 57,501 | 1,267 | 0.00 | 3,996 | -- |
| Net Interest Income | -57,501 | -1,267 | 0.00 | -3,996 | -- |
| Other Income Expense | -90.00 | 20,750 | -- | -- | 28,417 |
| Other Non Operating Income Expenses | -90.00 | -- | -- | -- | 28,417 |
| Special Income Charges | 0.00 | 20,750 | 0.00 | -- | -- |
| Pretax Income | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Income From Continuing Operation Net Minority Interest | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Income Including Noncontrolling Interests | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Income Common Stockholders | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Income | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| EBITDA | -239,383 | -159,013 | -147,511 | -179,664 | -- |
| Normalized EBITDA | -239,383 | -179,763 | -147,511 | -179,664 | -- |
| Reconciled Depreciation | -- | -- | -- | -- | 0.00 |
| Basic EPS | -0.09 | -0.07 | -0.06 | -0.07 | -- |
| Diluted EPS | -0.09 | -0.07 | -0.06 | -0.07 | -- |
| Basic Average Shares | 3.2M | 2.5M | 2.5M | 2.5M | -- |
| Diluted Average Shares | 3.2M | 2.5M | 2.5M | 2.5M | -- |
| Total Unusual Items | 0.00 | 20,750 | 0.00 | -- | -- |
| Total Unusual Items Excluding Goodwill | 0.00 | 20,750 | 0.00 | -- | -- |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Normalized Income | -296,884 | -181,030 | -147,511 | -183,660 | -- |
| Amortization | -- | -- | -- | -- | 0.00 |
| Amortization Of Intangibles Income Statement | -- | -- | -- | -- | 0.00 |
| Depreciation Amortization Depletion Income Statement | -- | -- | -- | -- | 0.00 |
| Diluted NI Availto Com Stockholders | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Income Continuous Operations | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Non Operating Interest Income Expense | -57,501 | -1,267 | 0.00 | -3,996 | -- |
| Other Gand A | 85,463 | 78,741 | 68,000 | 58,389 | -- |
| Other Special Charges | -- | -20,750 | -- | -- | -- |
| Reconciled Cost Of Revenue | 75,000 | 0.00 | -- | -- | -- |
| Salaries And Wages | -- | 0.00 | 8,000 | 98,932 | 132,484 |
| Selling And Marketing Expense | -- | 0.00 | 1,200 | 1,750 | 0.00 |
| Total Expenses | 278,396 | 248,678 | 201,521 | 324,861 | -- |
| Total Operating Income As Reported | -239,293 | -179,763 | -147,511 | -179,664 | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 244,341 | 3,438 | 59,099 | 81,659 | -- |
| Cash Cash Equivalents And Short Term Investments | 244,341 | 3,438 | 59,099 | 81,659 | -- |
| Cash Financial | 244,341 | 3,438 | 59,099 | 81,659 | -- |
| Accounts Receivable | 2,792 | 7,846 | 11,192 | 42,296 | -- |
| Receivables | 7,990 | 9,859 | 14,765 | 45,869 | -- |
| Prepaid Assets | -- | -- | -- | 0.00 | 2,520 |
| Current Assets | 252,331 | 13,297 | 73,864 | 127,528 | -- |
| Total Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Total Assets | 252,331 | 13,297 | 73,864 | 127,528 | -- |
| Current Debt | -- | -- | 38,733 | -- | -- |
| Current Debt And Capital Lease Obligation | -- | -- | 38,733 | -- | -- |
| Accounts Payable | 50,549 | 556,258 | 53,744 | 69,897 | -- |
| Payables | 100,049 | 1.3M | 1.2M | 1.1M | -- |
| Payables And Accrued Expenses | 100,049 | 1.3M | 1.2M | 1.1M | -- |
| Current Liabilities | 100,049 | 1.3M | 1.3M | 1.1M | -- |
| Long Term Debt | 43,327 | -- | -- | 38,733 | 34,737 |
| Long Term Debt And Capital Lease Obligation | 43,327 | -- | -- | 38,733 | 34,737 |
| Total Non Current Liabilities Net Minority Interest | 1.2M | 0.00 | 0.00 | 38,733 | -- |
| Total Liabilities Net Minority Interest | 1.3M | 1.3M | 1.3M | 1.2M | -- |
| Common Stock | 6.1M | 5.9M | 5.9M | 5.9M | -- |
| Capital Stock | 6.1M | 5.9M | 5.9M | 5.9M | -- |
| Retained Earnings | -9.2M | -8.9M | -8.8M | -8.6M | -- |
| Gains Losses Not Affecting Retained Earnings | 2.1M | 1.7M | 1.7M | 1.7M | -- |
| Other Equity Adjustments | 2.1M | 1.7M | 1.7M | 1.7M | -- |
| Common Stock Equity | -1.0M | -1.3M | -1.2M | -1.0M | -- |
| Stockholders Equity | -1.0M | -1.3M | -1.2M | -1.0M | -- |
| Total Equity Gross Minority Interest | -1.0M | -1.3M | -1.2M | -1.0M | -- |
| Total Capitalization | -963,029 | -1.3M | -1.2M | -996,218 | -- |
| Net Tangible Assets | -1.0M | -1.3M | -1.2M | -1.0M | -- |
| Tangible Book Value | -1.0M | -1.3M | -1.2M | -1.0M | -- |
| Working Capital | 152,282 | -1.3M | -1.2M | -996,218 | -- |
| Invested Capital | -963,029 | -1.3M | -1.1M | -996,218 | -- |
| Total Debt | 43,327 | -- | 38,733 | 38,733 | 34,737 |
| Share Issued | 7.8M | 2.5M | 2.5M | 2.5M | -- |
| Ordinary Shares Number | 7.8M | 2.5M | 2.5M | 2.5M | -- |
| Allowance For Doubtful Accounts Receivable | 0.00 | 0.00 | -525.00 | 0.00 | -- |
| Dueto Related Parties Current | 49,500 | 793,184 | 1.2M | 1.1M | -- |
| Dueto Related Parties Non Current | 690,268 | 0.00 | -- | -- | -- |
| Gross Accounts Receivable | 2,792 | 7,846 | 11,717 | 42,296 | -- |
| Other Current Borrowings | -- | -- | 38,733 | -- | -- |
| Other Receivables | 5,198 | 2,013 | 3,573 | 3,573 | -- |
| Tradeand Other Payables Non Current | 425,043 | 0.00 | -- | -- | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow | -178,220 | -15,661 | -22,560 | -11,074 | -- |
| Cash Flow From Continuing Operating Activities | -178,220 | -15,661 | -22,560 | -11,074 | -- |
| Change In Working Capital | 57,836 | 164,102 | 124,951 | 168,590 | -- |
| Change In Receivables | 1,869 | 4,906 | 31,104 | 58,561 | -- |
| Change In Payables And Accrued Expense | 55,967 | 159,196 | 93,847 | 107,509 | -- |
| Change In Payable | 55,967 | 159,196 | 93,847 | -- | -- |
| Other Non Cash Items | 60,828 | -19,483 | -- | 3,996 | -25,263 |
| Investing Cash Flow | -- | 0.00 | 0.00 | -- | -- |
| Cash Flow From Continuing Investing Activities | -- | 0.00 | 0.00 | -- | -- |
| Issuance Of Debt | -- | -- | -- | 0.00 | 60,000 |
| Repayment Of Debt | 0.00 | -40,000 | 0.00 | -- | -- |
| Net Issuance Payments Of Debt | 0.00 | -40,000 | 0.00 | 0.00 | -- |
| Issuance Of Capital Stock | 518,600 | 0.00 | -- | -- | -- |
| Net Common Stock Issuance | 518,600 | 0.00 | -- | -- | -- |
| Financing Cash Flow | 419,123 | -40,000 | 0.00 | 0.00 | -- |
| Cash Flow From Continuing Financing Activities | 419,123 | -40,000 | 0.00 | 0.00 | -- |
| Changes In Cash | 240,903 | -55,661 | -22,560 | -11,074 | -- |
| Beginning Cash Position | 3,438 | 59,099 | 81,659 | 92,733 | -- |
| End Cash Position | 244,341 | 3,438 | 59,099 | 81,659 | -- |
| Free Cash Flow | -178,220 | -15,661 | -22,560 | -11,074 | -- |
| Change In Account Payable | 55,967 | 529,861 | -16,153 | -- | -- |
| Change In Prepaid Assets | -- | -- | 0.00 | 2,520 | -2,520 |
| Common Stock Issuance | 518,600 | 0.00 | -- | -- | -- |
| Long Term Debt Issuance | -- | -- | -- | 0.00 | 60,000 |
| Net Income From Continuing Operations | -296,884 | -160,280 | -147,511 | -183,660 | -- |
| Net Long Term Debt Issuance | -- | -- | -- | 0.00 | 60,000 |
| Net Other Financing Charges | -99,477 | -- | -- | -- | -- |
| Net Short Term Debt Issuance | 0.00 | -40,000 | 0.00 | -- | -- |
| Short Term Debt Payments | 0.00 | -40,000 | 0.00 | -- | -- |