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Spectral Medical Inc.

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 2.3M 1.6M 1.7M 2.0M
Operating Revenue 2.3M 1.6M 1.7M 2.0M
Cost Of Revenue 1.3M 936,000 684,000 789,000
Gross Profit 1.0M 662,000 983,000 1.2M
Selling General And Administration 11.6M 11.0M 8.4M 6.8M
General And Administrative Expense 11.6M 11.0M 8.4M 6.8M
Depreciation And Amortization In Income Statement 251,000 210,000 225,000 246,000
Other Operating Expenses 1.1M 878,000 814,000 797,000
Operating Expense 13.0M 12.1M 9.4M 7.9M
Operating Income -12.0M -11.4M -8.4M -6.7M
EBIT -12.2M -14.2M -7.5M -6.7M
Interest Expense 3.2M 1.3M 176,000 28,000
Interest Expense Non Operating 3.2M 1.3M 176,000 28,000
Net Interest Income -3.2M -1.3M -176,000 -28,000
Other Income Expense -221,000 -2.8M 995,000 -12,000
Other Non Operating Income Expenses -744,000 -315,000 -290,000 -92,000
Special Income Charges 0.00 -600,000 0.00 131,000
Write Off 0.00 600,000 0.00 -162,000
Gain On Sale Of Security 523,000 -1.4M 287,000 -51,000
Earnings From Equity Interest 0.00 -398,000 998,000 0.00
Pretax Income -15.4M -15.5M -7.6M -6.7M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -15.4M -15.7M -11.3M -8.8M
Net Income From Continuing Operation Net Minority Interest -15.4M -15.5M -7.6M -8.8M
Net Income Including Noncontrolling Interests -15.4M -15.7M -11.3M -6.7M
Net Income Common Stockholders -15.4M -15.7M -11.3M -8.8M
Net Income -15.4M -15.7M -11.3M -8.8M
EBITDA -12.0M -14.0M -7.2M -6.4M
Normalized EBITDA -12.5M -11.9M -7.5M -6.5M
Reconciled Depreciation 251,000 218,000 272,000 294,000
Basic EPS -0.05 -0.06 -0.04 -0.03
Diluted EPS -0.05 -0.06 -0.04 -0.03
Basic Average Shares 281.1M 278.6M 269.8M 252.5M
Diluted Average Shares 281.1M 278.6M 269.8M 252.5M
Total Unusual Items 523,000 -2.0M 287,000 80,000
Total Unusual Items Excluding Goodwill 523,000 -2.0M 287,000 80,000
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -15.9M -13.5M -7.9M -8.9M
Depreciation Amortization Depletion Income Statement 251,000 210,000 225,000 246,000
Diluted NI Availto Com Stockholders -15.4M -15.7M -11.3M -8.8M
Gain On Sale Of Ppe -- -- 0.00 -31,000
Impairment Of Capital Assets -- -- 0.00 -162,000
Insurance And Claims 420,000 411,000 477,000 389,000
Net Income Continuous Operations -15.4M -15.5M -7.6M -6.7M
Net Income Discontinuous Operations -7,000 -155,000 -3.7M --
Net Non Operating Interest Income Expense -3.2M -1.3M -176,000 -28,000
Other Gand A 5.4M 5.2M 3.0M 2.2M
Reconciled Cost Of Revenue 1.3M 928,000 637,000 741,000
Salaries And Wages 5.8M 5.3M 5.0M 4.3M
Total Expenses 14.3M 13.0M 10.1M 8.7M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 3.0M 3.0M 8.4M 8.9M
Cash Cash Equivalents And Short Term Investments 3.0M 3.0M 8.4M 8.9M
Cash Equivalents -- -- -- 7.9M
Cash Financial 3.0M 3.0M 8.4M 8.9M
Accounts Receivable 300,000 51,000 1.1M 26,000
Receivables 451,000 186,000 1.1M 205,000
Inventory 229,000 366,000 340,000 293,000
Prepaid Assets 790,000 621,000 276,000 875,000
Other Current Assets -- -- 276,000 --
Current Assets 4.5M 4.1M 10.1M 10.3M
Gross PPE 4.3M 4.2M 701,000 4.2M
Accumulated Depreciation -3.6M -3.3M -3.1M -3.2M
Net PPE 687,000 893,000 701,000 1.1M
Goodwill And Other Intangible Assets 175,000 193,000 211,000 228,000
Other Intangible Assets 175,000 193,000 211,000 228,000
Investments And Advances 0.00 0.00 998,000 0.00
Long Term Equity Investment 0.00 0.00 998,000 0.00
Total Non Current Assets 862,000 1.1M 1.9M 1.3M
Total Assets 5.3M 5.2M 12.0M 11.6M
Current Debt 14.4M 7.9M 3.6M --
Current Debt And Capital Lease Obligation 14.6M 8.1M 3.7M 92,000
Accounts Payable 990,000 1.6M 3.1M 444,000
Payables 1.2M 1.9M 3.1M 920,000
Payables And Accrued Expenses 2.8M 2.8M 3.1M 1.5M
Current Accrued Expenses 1.5M 884,000 1.1M 602,000
Current Deferred Revenue 380,000 727,000 696,000 689,000
Other Current Liabilities 9.7M 6.3M 2.7M --
Current Liabilities 27.4M 17.9M 10.1M 2.3M
Long Term Debt -- 7.7M 3.5M --
Long Term Debt And Capital Lease Obligation 371,000 500,000 420,000 490,000
Long Term Capital Lease Obligation 371,000 500,000 420,000 490,000
Total Non Current Liabilities Net Minority Interest 5.4M 3.8M 4.4M 5.2M
Total Liabilities Net Minority Interest 32.9M 21.8M 14.6M 7.5M
Common Stock 90.6M 87.1M 87.0M 84.4M
Capital Stock 90.6M 87.1M 87.0M 84.4M
Additional Paid In Capital 10.1M 8.9M 8.8M 8.0M
Retained Earnings -140.8M -125.4M -109.8M -98.5M
Common Stock Equity -27.5M -16.5M -2.6M 4.1M
Stockholders Equity -27.5M -16.5M -2.6M 4.1M
Total Equity Gross Minority Interest -27.5M -16.5M -2.6M 4.1M
Total Capitalization -27.5M -16.5M -2.6M 4.1M
Net Tangible Assets -27.7M -16.7M -2.8M 3.9M
Tangible Book Value -27.7M -16.7M -2.8M 3.9M
Working Capital -23.0M -13.8M -33,000 8.0M
Invested Capital -13.1M -8.6M 1.0M 4.1M
Total Debt 14.9M 8.6M 4.1M 582,000
Net Debt 11.4M 5.0M -- --
Share Issued 284.3M 278.6M 278.5M 267.9M
Ordinary Shares Number 284.3M 278.6M 278.5M 267.9M
Allowance For Doubtful Accounts Receivable 0.00 0.00 -- --
Capital Lease Obligations 500,000 621,000 516,000 582,000
Current Capital Lease Obligation 129,000 121,000 96,000 92,000
Current Deferred Liabilities 380,000 727,000 696,000 689,000
Current Notes Payable 14.4M 7.9M 3.6M --
Finished Goods 105,000 231,000 228,000 198,000
Gross Accounts Receivable 300,000 51,000 -- --
Investmentsin Associatesat Cost 0.00 0.00 998,000 0.00
Leases 392,000 392,000 339,000 329,000
Machinery Furniture Equipment 1.8M 1.8M 756,000 746,000
Non Current Deferred Liabilities 5.0M 3.3M 4.0M 4.7M
Non Current Deferred Revenue 5.0M 3.3M 4.0M 4.7M
Other Current Borrowings -- 264,000 79,000 --
Other Equity Interest 12.6M 12.9M 11.4M 10.2M
Other Payable 257,000 340,000 287,000 476,000
Other Properties 2.0M 2.0M 701,000 3.2M
Other Receivables 134,000 -- -3,000 108,000
Properties 0.00 0.00 0.00 0.00
Raw Materials 118,000 126,000 111,000 92,000
Taxes Receivable 17,000 135,000 195,000 71,000
Work In Process 6,000 9,000 1,000 3,000
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -8.8M -10.7M -9.9M -8.7M
Cash Flow From Continuing Operating Activities -8.8M -10.7M -9.9M -8.7M
Depreciation And Amortization 251,000 218,000 272,000 294,000
Depreciation Amortization Depletion 251,000 218,000 272,000 294,000
Stock Based Compensation 1.7M 1.5M 1.2M 1.3M
Change In Working Capital 1.0M -406,000 579,000 -1.8M
Changes In Account Receivables -- -- -- 55,000
Change In Receivables -265,000 870,000 -851,000 55,000
Change In Inventory 137,000 -26,000 -47,000 -51,000
Change In Payables And Accrued Expense -51,000 -267,000 1.6M -619,000
Change In Payable -51,000 -267,000 1.6M -619,000
Change In Other Working Capital 1.4M -638,000 -661,000 -656,000
Change In Other Current Assets -- 0.00 -26,000 0.00
Other Non Cash Items 4.0M 1.3M 500,000 28,000
Capital Expenditure -27,000 -185,000 -33,000 -483,000
Purchase Of PPE -27,000 -185,000 -33,000 -483,000
Net PPE Purchase And Sale -27,000 -185,000 -33,000 -325,000
Investing Cash Flow -27,000 -185,000 -33,000 -325,000
Cash Flow From Continuing Investing Activities -27,000 -185,000 -33,000 -325,000
Issuance Of Debt 9.9M 4.1M 3.8M 0.00
Repayment Of Debt -153,000 -127,000 -91,000 -113,000
Net Issuance Payments Of Debt 9.7M 3.9M 3.7M -113,000
Issuance Of Capital Stock -- 0.00 4.0M 10.0M
Net Common Stock Issuance -- 0.00 4.0M 10.0M
Financing Cash Flow 8.9M 5.4M 9.5M 12.2M
Cash Flow From Continuing Financing Activities 8.9M 5.4M 9.5M 12.2M
Effect Of Exchange Rate Changes -- -- 0.00 -56,000
Changes In Cash 36,000 -5.5M -476,000 3.1M
Beginning Cash Position 3.0M 8.4M 8.9M 5.8M
End Cash Position 3.0M 3.0M 8.4M 8.9M
Free Cash Flow -8.8M -10.9M -9.9M -9.2M
Amortization Cash Flow 18,000 18,000 17,000 18,000
Amortization Of Intangibles 18,000 18,000 17,000 18,000
Asset Impairment Charge 0.00 600,000 0.00 287,000
Cash Dividends Paid 0.00 0.00 -- --
Change In Prepaid Assets -169,000 -345,000 599,000 -486,000
Common Stock Issuance -- 0.00 4.0M 10.0M
Depreciation 233,000 200,000 255,000 276,000
Gain Loss On Investment Securities -2.5M 1.6M -326,000 --
Gain Loss On Sale Of Business 0.00 398,000 -998,000 0.00
Gain Loss On Sale Of PPE -- 0.00 167,000 -83,000
Interest Paid Cff -1.2M 0.00 -- --
Long Term Debt Issuance 9.9M 4.1M 3.8M 0.00
Long Term Debt Payments -153,000 -127,000 -91,000 -113,000
Net Foreign Currency Exchange Gain Loss 2.1M -228,000 -10,000 56,000
Net Income From Continuing Operations -15.4M -15.7M -11.3M -8.8M
Net Long Term Debt Issuance 9.7M 3.9M 3.7M -113,000
Net Other Financing Charges -766,000 1.5M 1.6M -1.1M
Operating Gains Losses -354,000 1.7M -1.2M -27,000
Proceeds From Stock Option Exercised 1.2M 0.00 88,000 3.4M
Sale Of PPE -- -- 0.00 158,000
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