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Star Diamond Corporation

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 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00
Cost Of Revenue -- 6,000 6,000 6,000
Gross Profit -- -6,000 -6,000 -6,000
Selling General And Administration 1.8M 2.0M 2.2M 5.0M
General And Administrative Expense 1.8M 2.0M 2.2M 5.0M
Research And Development 367,000 174,000 41,000 54,000
Depreciation And Amortization In Income Statement -- 6,000 6,000 6,000
Other Operating Expenses 2.5M 746,000 757,000 3.0M
Operating Expense 4.8M 2.9M 3.0M 8.0M
Operating Income -4.8M -2.9M -3.0M -8.0M
EBIT -5.8M -2.8M -68.8M -7.7M
Interest Expense 206,000 15,000 8,000 12,000
Interest Expense Non Operating 206,000 15,000 8,000 12,000
Interest Income 37,000 43,000 42,000 39,000
Interest Income Non Operating 37,000 43,000 42,000 39,000
Net Interest Income -169,000 28,000 34,000 27,000
Other Income Expense -1.1M 29,000 -65.8M 291,000
Special Income Charges -950,000 0.00 -65.4M 0.00
Restructuring And Mergern Acquisition -- 0.00 -940,000 0.00
Earnings From Equity Interest -145,000 29,000 -436,000 291,000
Pretax Income -6.0M -2.8M -68.8M -7.7M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -6.0M -2.8M -68.8M -7.7M
Net Income From Continuing Operation Net Minority Interest -6.0M -2.8M -68.8M -7.7M
Net Income Including Noncontrolling Interests -6.0M -2.8M -68.8M -7.7M
Net Income Common Stockholders -6.0M -2.8M -68.8M -7.7M
Net Income -6.0M -2.8M -68.8M -7.7M
EBITDA -5.1M -2.7M -68.7M -7.6M
Normalized EBITDA -4.2M -2.7M -3.3M -7.6M
Reconciled Depreciation 709,000 91,000 98,000 96,000
Basic EPS -0.01 -0.01 -0.15 -0.02
Diluted EPS -0.01 -0.01 -0.15 -0.02
Basic Average Shares 581.1M 476.4M 469.3M 452.0M
Diluted Average Shares 581.1M 476.4M 469.3M 452.0M
Total Unusual Items -950,000 0.00 -65.4M 0.00
Total Unusual Items Excluding Goodwill -950,000 0.00 -65.4M 0.00
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -5.1M -2.8M -3.4M -7.7M
Depreciation Amortization Depletion Income Statement -- 6,000 6,000 6,000
Depreciation Income Statement -- 6,000 6,000 6,000
Diluted NI Availto Com Stockholders -6.0M -2.8M -68.8M -7.7M
Impairment Of Capital Assets 950,000 0.00 66.3M 0.00
Net Income Continuous Operations -6.0M -2.8M -68.8M -7.7M
Net Non Operating Interest Income Expense -169,000 28,000 34,000 27,000
Other Gand A 1.8M 2.0M 2.2M 5.0M
Reconciled Cost Of Revenue -- 6,000 6,000 6,000
Salaries And Wages -- 33,000 6,000 30,000
Total Expenses 4.8M 2.9M 3.0M 8.0M
Total Operating Income As Reported -- -- -- -8.0M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 164,000 553,000 2.6M 1.3M
Cash Cash Equivalents And Short Term Investments 164,000 553,000 2.6M 1.3M
Accounts Receivable -- 17,000 18,000 149,000
Receivables 26,000 17,000 18,000 149,000
Prepaid Assets 30,000 36,000 50,000 80,000
Current Assets 220,000 606,000 2.7M 1.5M
Gross PPE 15.8M 1.4M 1.2M 67.6M
Accumulated Depreciation -1.7M -1.1M -1.0M -978,000
Net PPE 14.1M 294,000 160,000 66.6M
Investments And Advances 114,000 261,000 232,000 668,000
Long Term Equity Investment 114,000 261,000 -- --
Other Non Current Assets -- -- -- 622,000
Total Non Current Assets 14.2M 555,000 392,000 67.9M
Total Assets 14.4M 1.2M 3.1M 69.4M
Current Debt And Capital Lease Obligation 79,000 72,000 39,000 79,000
Accounts Payable 563,000 314,000 -- --
Payables 663,000 318,000 -- --
Payables And Accrued Expenses 968,000 787,000 678,000 2.8M
Current Accrued Expenses 305,000 469,000 -- --
Other Current Liabilities 1,000 -- -- --
Current Liabilities 1.2M 859,000 717,000 3.1M
Long Term Debt And Capital Lease Obligation 43,000 121,000 -- 38,000
Long Term Capital Lease Obligation 43,000 121,000 0.00 38,000
Other Non Current Liabilities -- -- -- 940,000
Total Non Current Liabilities Net Minority Interest 7.9M 121,000 0.00 1.1M
Total Liabilities Net Minority Interest 9.2M 980,000 717,000 4.2M
Common Stock 866.0M 855.8M 854.9M 850.0M
Capital Stock 866.0M 855.8M 854.9M 850.0M
Additional Paid In Capital 35.5M 35.3M 34.6M 34.9M
Retained Earnings -898.6M -892.6M -889.7M -821.0M
Common Stock Equity 5.2M 181,000 2.4M 65.2M
Stockholders Equity 5.2M 181,000 2.4M 65.2M
Total Equity Gross Minority Interest 5.2M 181,000 2.4M 65.2M
Total Capitalization 5.2M 181,000 2.4M 65.2M
Net Tangible Assets 5.2M 181,000 2.4M 65.2M
Tangible Book Value 5.2M 181,000 2.4M 65.2M
Working Capital -1.0M -253,000 2.0M -1.6M
Invested Capital 5.2M 181,000 2.4M 65.2M
Total Debt 122,000 193,000 39,000 117,000
Share Issued 617.6M 482.7M 476.0M 452.8M
Ordinary Shares Number 617.6M 482.7M 476.0M 452.8M
Buildings And Improvements -- 946,000 721,000 721,000
Capital Lease Obligations 122,000 193,000 39,000 117,000
Current Capital Lease Obligation 79,000 72,000 39,000 79,000
Current Provisions 189,000 -- -- 169,000
Financial Assets Designatedas Fair Value Through Profitor Loss Total -- 261,000 232,000 668,000
Investmentin Financial Assets -- 261,000 232,000 668,000
Investments In Other Ventures Under Equity Method 114,000 261,000 -- --
Long Term Provisions 7.9M -- -- 96,000
Machinery Furniture Equipment 1.7M 1.0M 485,000 503,000
Other Equity Interest 2.3M 1.6M 2.5M 1.3M
Other Properties 14.1M 428,000 -- 66.3M
Other Receivables 6,000 -- -- --
Taxes Receivable 20,000 17,000 -- --
Total Tax Payable 100,000 4,000 -- --
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -3.6M -2.3M -4.9M -5.4M
Cash Flow From Continuing Operating Activities -3.6M -2.3M -4.9M -5.4M
Depreciation And Amortization 709,000 91,000 98,000 96,000
Depreciation Amortization Depletion 709,000 91,000 98,000 96,000
Stock Based Compensation 239,000 353,000 164,000 566,000
Change In Working Capital 179,000 124,000 -2.0M 2.1M
Change In Receivables -9,000 1,000 131,000 -7,000
Change In Payables And Accrued Expense 182,000 109,000 -2.2M 2.1M
Other Non Cash Items 351,000 -14,000 -765,000 -425,000
Capital Expenditure -10,000 -- -12,000 -5,000
Purchase Of PPE -10,000 0.00 -12,000 -5,000
Net PPE Purchase And Sale -4,000 0.00 -12,000 -5,000
Sale Of Business 2.6M 0.00 -- --
Investing Cash Flow 2.6M 0.00 610,000 -5,000
Cash Flow From Continuing Investing Activities 2.6M 0.00 610,000 -5,000
Repayment Of Debt -87,000 -86,000 -82,000 -83,000
Net Issuance Payments Of Debt -87,000 -86,000 -82,000 -83,000
Issuance Of Capital Stock 720,000 298,000 4.9M 1.9M
Net Common Stock Issuance 720,000 298,000 4.9M 1.9M
Financing Cash Flow 633,000 212,000 5.7M 1.9M
Cash Flow From Continuing Financing Activities 633,000 212,000 5.7M 1.9M
Changes In Cash -389,000 -2.1M 1.3M -3.5M
Beginning Cash Position 553,000 2.6M 1.3M 4.8M
End Cash Position 164,000 553,000 2.6M 1.3M
Free Cash Flow -3.6M -2.3M -5.0M -5.4M
Asset Impairment Charge 950,000 0.00 66.3M 0.00
Change In Prepaid Assets 6,000 14,000 30,000 -44,000
Common Stock Issuance 720,000 298,000 4.9M 1.9M
Depreciation 709,000 91,000 98,000 96,000
Gain Loss On Investment Securities 145,000 -29,000 436,000 -291,000
Gain Loss On Sale Of PPE -3,000 0.00 0.00 1,000
Long Term Debt Payments -87,000 -86,000 -82,000 -83,000
Net Business Purchase And Sale 2.6M 0.00 -- --
Net Income From Continuing Operations -6.0M -2.8M -68.8M -7.7M
Net Long Term Debt Issuance -87,000 -86,000 -82,000 -83,000
Net Other Investing Changes 2,000 -- 622,000 --
Operating Gains Losses -3,000 -29,000 436,000 1,000
Proceeds From Stock Option Exercised -- 0.00 901,000 0.00
Sale Of PPE 6,000 0.00 -- 0.00
Unrealized Gain Loss On Investment Securities -- -- 436,000 -291,000
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