Eastwood Bio-Medical Canada Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2024Oct 31, 2024 | FY 2023Oct 31, 2023 | FY 2022Oct 31, 2022 | FY 2021Oct 31, 2021 |
|---|---|---|---|---|
| Total Revenue | 702,076 | 867,936 | 1.3M | 981,051 |
| Operating Revenue | 702,076 | 867,936 | 1.3M | 981,051 |
| Cost Of Revenue | 247,687 | 319,571 | 397,019 | 522,681 |
| Gross Profit | 454,389 | 548,365 | 902,744 | 458,370 |
| Selling General And Administration | 527,075 | 670,036 | 659,508 | 670,701 |
| General And Administrative Expense | 524,070 | 666,727 | 656,804 | 654,220 |
| Depreciation And Amortization In Income Statement | 107,542 | 107,852 | 106,851 | 105,301 |
| Other Operating Expenses | 257,472 | 275,679 | 265,730 | 278,218 |
| Operating Expense | 892,089 | 1.1M | 1.0M | 1.1M |
| Operating Income | -437,700 | -505,202 | -129,345 | -595,850 |
| EBIT | -449,584 | -518,434 | -139,174 | -600,805 |
| Interest Expense | 6,286 | 28,164 | 10,705 | 2,788 |
| Interest Expense Non Operating | 6,286 | 28,164 | 10,705 | 2,788 |
| Interest Income | -- | -- | -- | 0.00 |
| Interest Income Non Operating | -- | -- | -- | 0.00 |
| Net Interest Income | -6,286 | -28,164 | -10,705 | -2,788 |
| Other Income Expense | -11,884 | -13,232 | -9,829 | -4,955 |
| Other Non Operating Income Expenses | -- | -- | 585.00 | -- |
| Special Income Charges | -4,679 | -837.00 | -4,802 | -4,955 |
| Write Off | 4,679 | 837.00 | 4,802 | 4,955 |
| Gain On Sale Of Security | -7,205 | -12,395 | -5,612 | -- |
| Pretax Income | -455,870 | -546,598 | -149,879 | -603,593 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Income From Continuing Operation Net Minority Interest | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Income Including Noncontrolling Interests | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Income Common Stockholders | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Income | -455,870 | -546,598 | -149,879 | -603,593 |
| EBITDA | -342,042 | -410,582 | -32,323 | -495,504 |
| Normalized EBITDA | -330,158 | -397,350 | -21,909 | -490,549 |
| Reconciled Depreciation | 107,542 | 107,852 | 106,851 | 105,301 |
| Basic EPS | -0.01 | -0.01 | -0.00 | -0.01 |
| Diluted EPS | -0.01 | -0.01 | -0.00 | -0.01 |
| Basic Average Shares | 68.9M | 68.9M | 68.9M | 68.9M |
| Diluted Average Shares | 68.9M | 68.9M | 68.9M | 68.9M |
| Total Unusual Items | -11,884 | -13,232 | -10,414 | -4,955 |
| Total Unusual Items Excluding Goodwill | -11,884 | -13,232 | -10,414 | -4,955 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -443,986 | -533,366 | -139,465 | -598,638 |
| Amortization | 107,542 | 107,852 | 106,851 | 105,301 |
| Amortization Of Intangibles Income Statement | 107,542 | 107,852 | 106,851 | 105,301 |
| Depreciation Amortization Depletion Income Statement | 107,542 | 107,852 | 106,851 | 105,301 |
| Diluted NI Availto Com Stockholders | -455,870 | -546,598 | -149,879 | -603,593 |
| Insurance And Claims | 71,608 | 85,430 | 101,396 | 67,122 |
| Net Income Continuous Operations | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Non Operating Interest Income Expense | -6,286 | -28,164 | -10,705 | -2,788 |
| Other Gand A | 82,433 | 77,182 | 101,847 | 115,569 |
| Reconciled Cost Of Revenue | 247,687 | 319,571 | 397,019 | 522,681 |
| Salaries And Wages | 370,029 | 504,115 | 453,561 | 471,529 |
| Selling And Marketing Expense | 3,005 | 3,309 | 2,704 | 16,481 |
| Total Expenses | 1.1M | 1.4M | 1.4M | 1.6M |
| Total Other Finance Cost | -- | -- | -- | 2,788 |
| Line Item | FY 2024Oct 31, 2024 | FY 2023Oct 31, 2023 | FY 2022Oct 31, 2022 | FY 2021Oct 31, 2021 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 0.00 | 18,448 | 39,839 | 20,868 |
| Cash Cash Equivalents And Short Term Investments | 0.00 | 18,448 | 39,839 | 20,868 |
| Cash Financial | 0.00 | 18,448 | 39,839 | 20,868 |
| Accounts Receivable | 42,883 | 14,466 | 14,590 | 6,023 |
| Receivables | 42,883 | 82,801 | 14,590 | 6,023 |
| Prepaid Assets | 797.00 | 49,733 | 47,033 | 30,982 |
| Current Assets | 43,680 | 150,982 | 101,462 | 57,873 |
| Gross PPE | 835,515 | 835,515 | 835,515 | 832,510 |
| Accumulated Depreciation | -604,902 | -497,360 | -389,508 | -282,657 |
| Net PPE | 230,613 | 338,155 | 446,007 | 549,853 |
| Total Non Current Assets | 230,613 | 338,155 | 483,072 | 633,250 |
| Total Assets | 274,293 | 489,137 | 584,534 | 691,123 |
| Current Debt | 79,608 | 61,965 | 27,502 | -- |
| Current Debt And Capital Lease Obligation | 79,608 | 61,965 | 27,502 | -- |
| Accounts Payable | 75,457 | 101,735 | 60,310 | 52,993 |
| Payables | 1.5M | 1.2M | 791,899 | 779,960 |
| Payables And Accrued Expenses | 1.5M | 1.2M | 791,899 | 779,960 |
| Current Deferred Revenue | 16,619 | 72,276 | 24,583 | 24,132 |
| Current Liabilities | 1.6M | 1.3M | 843,984 | 804,092 |
| Long Term Debt | -- | -- | 34,748 | 31,350 |
| Long Term Debt And Capital Lease Obligation | -- | -- | 34,748 | 31,350 |
| Total Non Current Liabilities Net Minority Interest | 0.00 | 0.00 | 34,748 | 31,350 |
| Total Liabilities Net Minority Interest | 1.6M | 1.3M | 878,732 | 835,442 |
| Common Stock | 4.7M | 4.7M | 4.7M | 4.7M |
| Capital Stock | 4.7M | 4.7M | 4.7M | 4.7M |
| Retained Earnings | -6.0M | -5.5M | -5.0M | -4.8M |
| Gains Losses Not Affecting Retained Earnings | 9,514 | 9,514 | 9,514 | 9,514 |
| Common Stock Equity | -1.3M | -840,796 | -294,198 | -144,319 |
| Stockholders Equity | -1.3M | -840,796 | -294,198 | -144,319 |
| Total Equity Gross Minority Interest | -1.3M | -840,796 | -294,198 | -144,319 |
| Total Capitalization | -1.3M | -840,796 | -259,450 | -112,969 |
| Net Tangible Assets | -1.3M | -840,796 | -294,198 | -144,319 |
| Tangible Book Value | -1.3M | -840,796 | -294,198 | -144,319 |
| Working Capital | -1.5M | -1.2M | -742,522 | -746,219 |
| Invested Capital | -1.2M | -778,831 | -231,948 | -112,969 |
| Total Debt | 79,608 | 61,965 | 62,250 | 31,350 |
| Net Debt | 79,608 | 43,517 | 22,411 | 10,482 |
| Share Issued | 68.9M | 68.9M | 68.9M | 68.9M |
| Ordinary Shares Number | 68.9M | 68.9M | 68.9M | 68.9M |
| Current Deferred Liabilities | 16,619 | 72,276 | 24,583 | 24,132 |
| Duefrom Related Parties Current | 0.00 | 68,335 | 0.00 | -- |
| Dueto Related Parties Current | 1.4M | 1.1M | 731,589 | 726,967 |
| Leases | 515,625 | 515,625 | 515,625 | 298,724 |
| Line Of Credit | 19,608 | 23,083 | 27,502 | -- |
| Non Current Prepaid Assets | -- | 0.00 | 37,065 | 83,397 |
| Other Current Borrowings | 60,000 | 38,882 | -- | -- |
| Other Properties | 319,890 | 319,890 | 319,890 | 533,786 |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 |
| Line Item | FY 2024Oct 31, 2024 | FY 2023Oct 31, 2023 | FY 2022Oct 31, 2022 | FY 2021Oct 31, 2021 |
|---|---|---|---|---|
| Operating Cash Flow | -15,217 | -16,888 | -4,294 | -116,214 |
| Cash Flow From Continuing Operating Activities | -15,217 | -16,888 | -4,294 | -116,214 |
| Depreciation And Amortization | 107,542 | 107,852 | 106,851 | 105,301 |
| Depreciation Amortization Depletion | 107,542 | 107,852 | 106,851 | 105,301 |
| Change In Working Capital | 312,237 | 417,640 | 34,104 | 393,939 |
| Changes In Account Receivables | -- | -- | -- | 3,675 |
| Change In Receivables | -28,417 | 124.00 | -8,567 | 3,675 |
| Change In Payables And Accrued Expense | -26,278 | 41,425 | 7,317 | 335,981 |
| Change In Payable | -- | -- | 11,939 | 335,981 |
| Change In Other Working Capital | 317,996 | 341,726 | 5,073 | 17,218 |
| Other Non Cash Items | 21,118 | 4,134 | 3,398 | -11,861 |
| Capital Expenditure | -- | -- | -3,005 | -5,574 |
| Purchase Of PPE | -- | 0.00 | -3,005 | -5,574 |
| Net PPE Purchase And Sale | -- | 0.00 | -3,005 | -5,574 |
| Investing Cash Flow | -- | 0.00 | -3,005 | -5,574 |
| Cash Flow From Continuing Investing Activities | -- | 0.00 | -3,005 | -5,574 |
| Issuance Of Debt | 39,356 | 46,871 | 57,808 | 20,000 |
| Repayment Of Debt | -43,975 | -51,374 | -31,538 | 0.00 |
| Net Issuance Payments Of Debt | -4,619 | -4,503 | 26,270 | 20,000 |
| Financing Cash Flow | -4,619 | -4,503 | 26,270 | 20,000 |
| Cash Flow From Continuing Financing Activities | -4,619 | -4,503 | 26,270 | 20,000 |
| Changes In Cash | -19,836 | -21,391 | 18,971 | -101,788 |
| Beginning Cash Position | 18,448 | 39,839 | 20,868 | 122,656 |
| End Cash Position | -1,388 | 18,448 | 39,839 | 20,868 |
| Free Cash Flow | -15,217 | -16,888 | -7,299 | -121,788 |
| Amortization Cash Flow | -- | -- | 106,851 | 105,301 |
| Amortization Of Intangibles | -- | -- | 106,851 | 105,301 |
| Change In Account Payable | -- | -- | 7,317 | -6,438 |
| Change In Prepaid Assets | 48,936 | 34,365 | 30,281 | 37,065 |
| Depreciation | 107,542 | 107,852 | 106,851 | -- |
| Long Term Debt Issuance | -- | -- | 0.00 | 20,000 |
| Long Term Debt Payments | -- | -- | -31,538 | 0.00 |
| Net Foreign Currency Exchange Gain Loss | -244.00 | 84.00 | 1,232 | 0.00 |
| Net Income From Continuing Operations | -455,870 | -546,598 | -149,879 | -603,593 |
| Net Long Term Debt Issuance | -- | -- | -31,538 | 20,000 |
| Net Short Term Debt Issuance | -4,619 | -4,503 | 26,270 | 0.00 |
| Operating Gains Losses | -244.00 | 84.00 | 1,232 | -- |
| Short Term Debt Issuance | 39,356 | 46,871 | 57,808 | 0.00 |
| Short Term Debt Payments | -43,975 | -51,374 | -31,538 | -- |