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dynaCERT 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 198,585 55,883 299,580 210,934 605,176
Operating Revenue 198,585 55,883 299,580 210,934 605,176
Cost Of Revenue 468,603 143,345 535,920 331,902 1.1M
Gross Profit -270,018 -87,462 -236,340 -120,968 -499,940
Selling General And Administration 1.6M 1.6M 1.8M 2.0M 2.7M
General And Administrative Expense 1.4M 1.3M 1.5M 1.7M 2.4M
Research And Development 166,625 120,980 55,262 150,855 350.00
Other Operating Expenses 26,801 18,970 22,066 346,991 92,709
Operating Expense 1.7M 1.8M 1.9M 3.1M 2.8M
Operating Income -2.0M -1.8M -2.1M -3.2M -3.3M
EBIT -1.9M -1.9M -2.4M -3.6M -3.3M
Interest Expense 76,276 77,651 116,786 116,497 19,809
Interest Expense Non Operating 76,276 77,651 116,786 116,497 19,809
Net Interest Income -76,276 -77,651 -116,786 -116,497 -19,809
Other Income Expense 130,433 -27,779 -283,906 -381,421 45,782
Special Income Charges 153,192 2,204 -279,158 -371,839 56,518
Write Off 10,254 -2,204 -319.00 370,334 -56,518
Gain On Sale Of Security -22,759 -29,983 -4,748 -9,582 -10,736
Pretax Income -2.0M -1.9M -2.5M -3.7M -3.3M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -2.0M -1.9M -2.5M -3.7M -3.3M
Net Income From Continuing Operation Net Minority Interest -2.0M -1.9M -2.5M -3.7M -3.3M
Net Income Including Noncontrolling Interests -2.0M -1.9M -2.5M -3.7M -3.3M
Net Income Common Stockholders -2.0M -1.9M -2.5M -3.7M -3.3M
Net Income -2.0M -1.9M -2.5M -3.7M -3.3M
EBITDA -1.7M -1.7M -2.2M -3.4M -3.1M
Normalized EBITDA -1.8M -1.6M -1.9M -3.0M -3.1M
Reconciled Depreciation 194,858 194,817 194,709 213,656 212,844
Basic EPS -0.00 -0.00 0.01 -- -0.01
Diluted EPS -0.00 -0.00 0.01 -- -0.01
Basic Average Shares 507.6M 474.9M 456.0M -- 426.7M
Diluted Average Shares 507.6M 474.9M 456.0M -- 426.7M
Total Unusual Items 130,433 -27,779 -283,906 -381,421 45,782
Total Unusual Items Excluding Goodwill 130,433 -27,779 -283,906 -381,421 45,782
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -2.1M -1.9M -2.2M -3.3M -3.3M
Diluted NI Availto Com Stockholders -2.0M -1.9M -2.5M -3.7M -3.3M
Net Income Continuous Operations -2.0M -1.9M -2.5M -3.7M -3.3M
Net Non Operating Interest Income Expense -76,276 -77,651 -116,786 -116,497 -19,809
Other Gand A 622,171 601,280 858,762 665,421 423,567
Other Special Charges -163,446 -- 279,477 1,505 --
Reconciled Cost Of Revenue 468,603 143,345 535,920 331,902 1.1M
Salaries And Wages 803,859 712,749 623,084 1.1M 2.0M
Selling And Marketing Expense 124,173 298,124 299,418 205,064 290,364
Total Expenses 2.2M 1.9M 2.4M 3.4M 3.9M
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 2.1M 757,596 3.2M 86,300 2,907
Cash Cash Equivalents And Short Term Investments 2.1M 757,596 3.2M 86,300 2,907
Accounts Receivable 405,368 327,677 337,534 141,585 590,577
Receivables 557,711 477,075 412,799 218,868 664,310
Inventory 1.8M 1.6M 704,071 866,417 1.2M
Prepaid Assets 141,946 152,873 316,258 147,445 104,026
Current Assets 4.6M 3.0M 4.6M 1.3M 2.0M
Gross PPE 4.7M 4.8M 4.9M 5.0M 5.1M
Accumulated Depreciation -3.8M -3.7M -3.7M -3.6M -3.5M
Net PPE 937,118 1.1M 1.3M 1.4M 1.6M
Goodwill And Other Intangible Assets 576,961 609,001 634,080 663,606 698,534
Other Intangible Assets 576,961 609,001 634,080 663,606 698,534
Investments And Advances 20,000 20,000 20,000 20,000 --
Long Term Equity Investment 20,000 20,000 20,000 20,000 --
Total Non Current Assets 1.5M 1.7M 1.9M 2.1M 2.3M
Total Assets 6.1M 4.7M 6.6M 3.4M 4.3M
Current Debt 2.2M 2.2M 2.1M 960,924 454,302
Current Debt And Capital Lease Obligation 2.3M 2.5M 2.5M 1.4M 929,504
Payables And Accrued Expenses 1.0M 2.0M 2.3M 2.8M 2.6M
Current Deferred Revenue 507,691 507,691 507,691 507,051 450,263
Current Liabilities 4.8M 5.9M 6.2M 5.6M 4.5M
Long Term Debt And Capital Lease Obligation 4,701 5,738 13,221 57,260 180,657
Long Term Capital Lease Obligation 4,701 5,738 13,221 57,260 180,657
Total Non Current Liabilities Net Minority Interest 4,701 5,738 13,221 57,260 180,657
Total Liabilities Net Minority Interest 4.8M 5.9M 6.2M 5.7M 4.7M
Common Stock 110.3M 105.3M 105.3M 100.3M 99.3M
Capital Stock 110.3M 105.3M 105.3M 100.3M 99.3M
Retained Earnings -115.2M -115.8M -113.9M -111.4M -108.9M
Common Stock Equity 1.4M -1.2M 326,295 -2.2M -392,701
Stockholders Equity 1.4M -1.2M 326,295 -2.2M -392,701
Total Equity Gross Minority Interest 1.4M -1.2M 326,295 -2.2M -392,701
Total Capitalization 1.4M -1.2M 326,295 -2.2M -392,701
Net Tangible Assets 792,719 -1.8M -307,785 -2.9M -1.1M
Tangible Book Value 792,719 -1.8M -307,785 -2.9M -1.1M
Working Capital -159,698 -2.9M -1.6M -4.3M -2.5M
Invested Capital 3.5M 1.0M 2.4M -1.3M 61,601
Total Debt 2.3M 2.5M 2.5M 1.5M 1.1M
Net Debt 58,767 1.4M -- 874,624 451,395
Share Issued 508.3M 474.9M 474.9M 441.5M 436.5M
Ordinary Shares Number 508.3M 474.9M 474.9M 441.5M 436.5M
Allowance For Doubtful Accounts Receivable -539,112 -530,364 -530,364 -530,364 -43,338
Capital Lease Obligations 181,079 302,556 421,950 539,694 655,859
Current Capital Lease Obligation 176,378 296,818 408,729 482,434 475,202
Current Deferred Liabilities 507,691 507,691 507,691 507,051 450,263
Current Provisions 911,864 903,056 903,056 888,519 508,818
Finished Goods 1.3M 851,962 439,086 379,614 738,868
Gross Accounts Receivable 944,480 858,041 867,898 671,949 633,915
Investmentsin Associatesat Cost 20,000 20,000 20,000 20,000 --
Leases 1.6M 1.6M 1.6M 1.6M 1.6M
Machinery Furniture Equipment 2.6M 2.6M 2.6M 2.6M 2.6M
Other Current Borrowings 2.2M 2.2M 2.1M 960,924 454,302
Other Equity Interest 6.3M 9.3M 8.9M 8.8M 9.2M
Other Properties 533,509 637,948 742,388 846,829 951,461
Other Receivables -- -- -- -- --
Properties 0.00 0.00 0.00 0.00 0.00
Raw Materials 233,013 252,879 0.00 226,516 236,781
Taxes Receivable 152,343 149,398 75,265 77,283 73,733
Work In Process 315,753 503,625 264,985 260,287 230,567
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 -2.9M -2.8M -2.5M -1.7M -1.4M
Cash Flow From Continuing Operating Activities -2.9M -2.8M -2.5M -1.7M -1.4M
Depreciation And Amortization 194,858 194,817 194,709 213,656 212,844
Depreciation Amortization Depletion 194,858 194,817 194,709 213,656 212,844
Stock Based Compensation 0.00 0.00 65,615 293,431 1.5M
Change In Working Capital -1.1M -1.1M -685,478 -11,127 210,971
Change In Receivables -89,384 -64,276 -193,931 -142,351 58,458
Change In Inventory -215,735 -902,191 162,665 -30,535 558,924
Change In Payables And Accrued Expense -810,984 -304,177 -478,510 159,018 -503,933
Change In Other Working Capital -9,245 -18,970 -6,889 46,160 20,877
Other Non Cash Items -84,381 361,613 122,340 191,936 21,306
Capital Expenditure -- -6,919 -2,363 -7,055 -2,688
Purchase Of PPE 0.00 0.00 0.00 -7,055 0.00
Net PPE Purchase And Sale 0.00 0.00 0.00 -7,055 0.00
Purchase Of Business -- -- -- 0.00 --
Investing Cash Flow 0.00 -6,919 -2,363 -7,055 -22,688
Cash Flow From Continuing Investing Activities 0.00 -6,919 -2,363 -7,055 -22,688
Issuance Of Debt 0.00 0.00 750,000 0.00 65,050
Repayment Of Debt -225,484 -125,450 -125,417 -250,064 -534,981
Net Issuance Payments Of Debt -225,484 -125,450 624,583 -250,064 -469,931
Issuance Of Capital Stock 4.5M 439,844 5.0M 0.00 1.1M
Net Common Stock Issuance 4.5M 439,844 5.0M 0.00 1.1M
Financing Cash Flow 4.3M 330,894 5.6M 1.8M 614,969
Cash Flow From Continuing Financing Activities 4.3M 330,894 5.6M 1.8M 614,969
Changes In Cash 1.3M -2.5M 3.1M 83,393 -774,588
Beginning Cash Position 757,596 3.2M 86,300 2,907 777,495
End Cash Position 2.1M 757,596 3.2M 86,300 2,907
Free Cash Flow -2.9M -2.8M -2.5M -1.7M -1.4M
Amortization Cash Flow 32,040 31,998 31,889 34,928 34,822
Amortization Of Intangibles 32,040 31,998 31,889 34,928 34,822
Asset Impairment Charge 10,254 -2,204 -319.00 370,334 -56,518
Change In Prepaid Assets 10,927 163,385 -168,813 -43,419 76,645
Common Stock Issuance 4.5M 439,844 5.0M 0.00 1.1M
Depreciation 162,818 162,819 162,820 178,728 178,022
Long Term Debt Payments -125,484 -125,450 -125,417 -125,631 -125,598
Net Business Purchase And Sale -- -- -- 0.00 --
Net Income From Continuing Operations -2.0M -1.9M -2.5M -3.7M -3.3M
Net Intangibles Purchase And Sale 0.00 -6,919 -2,363 0.00 -2,688
Net Long Term Debt Issuance -875,484 624,550 -125,417 -125,631 -125,598
Net Short Term Debt Issuance -- -- 750,000 -124,433 -344,333
Operating Gains Losses -- -- 279,477 0.00 0.00
Proceeds From Stock Option Exercised 0.00 -- -- -- 0.00
Provisionand Write Offof Assets 26,801 18,970 22,066 978,122 92,709
Purchase Of Intangibles 0.00 -6,919 -2,363 0.00 -2,688
Short Term Debt Issuance -- -- 750,000 0.00 --
Short Term Debt Payments -- -- -- -124,433 -409,383
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