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Euro Manganese Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Total Revenue 1.1M 943,000 1.5M 874,000 1.0M
Operating Revenue 1.1M 943,000 1.5M 874,000 1.0M
Cost Of Revenue 1.5M 1.1M 1.5M 1.2M 1.4M
Gross Profit -363,000 -135,000 33,000 -277,000 -360,000
Selling General And Administration 1.0M 1.1M 1.2M 1.1M 154,000
General And Administrative Expense 1.0M 1.1M 1.2M 1.1M 154,000
Depreciation And Amortization In Income Statement 61,000 30,000 31,000 31,000 32,000
Other Operating Expenses 1.5M 1.4M 1.7M 1.8M 2.0M
Operating Expense 2.6M 2.5M 2.9M 2.9M 2.2M
Operating Income -3.0M -2.7M -2.9M -3.2M -2.5M
EBIT -2.5M -3.8M -2.5M -2.9M -3.9M
Interest Expense 1.2M 922,000 1.1M 1.0M 1.2M
Interest Expense Non Operating 1.2M 922,000 1.1M 1.0M 1.2M
Interest Income 44,000 42,000 12,000 31,000 76,000
Interest Income Non Operating 44,000 42,000 12,000 31,000 76,000
Net Interest Income -1.1M -880,000 -1.1M -996,000 -1.1M
Other Income Expense 413,000 -1.2M 378,000 214,000 -1.4M
Special Income Charges 0.00 -420,000 -1.0M 0.00 -903,000
Gain On Sale Of Security 413,000 -800,000 1.4M 214,000 -543,000
Pretax Income -3.7M -4.8M -3.6M -4.0M -5.1M
Tax Provision -42,000 -1,000 25,000 24,000 97,000
Tax Effect Of Unusual Items 4,720 -256.30 56,700 32,100 -216,900
Net Income From Continuing And Discontinued Operation -3.6M -4.8M -3.7M -4.0M -5.2M
Net Income From Continuing Operation Net Minority Interest -3.6M -4.8M -3.7M -4.0M -5.2M
Net Income Including Noncontrolling Interests -3.6M -4.8M -3.7M -4.0M -5.2M
Net Income Common Stockholders -3.6M -4.8M -3.7M -4.0M -5.2M
Net Income -3.6M -4.8M -3.7M -4.0M -5.2M
EBITDA -1.6M -3.0M -1.6M -1.9M -2.7M
Normalized EBITDA -2.0M -1.8M -2.0M -2.1M -1.3M
Reconciled Depreciation 867,000 830,000 861,000 1.0M 1.2M
Basic EPS -0.03 -- -0.03 -0.25 -0.06
Diluted EPS -0.03 -- -0.03 -0.25 -0.06
Basic Average Shares 142.8M -- 120.2M 16.1M 80.5M
Diluted Average Shares 142.8M -- 120.2M 16.1M 80.5M
Total Unusual Items 413,000 -1.2M 378,000 214,000 -1.4M
Total Unusual Items Excluding Goodwill 413,000 -1.2M 378,000 214,000 -1.4M
Tax Rate For Calcs 0.01 0.00 0.15 0.15 0.15
Normalized Income -4.0M -3.5M -4.0M -4.2M -3.9M
Depreciation Amortization Depletion Income Statement 61,000 30,000 31,000 31,000 32,000
Depreciation Income Statement 61,000 30,000 31,000 31,000 32,000
Diluted NI Availto Com Stockholders -3.6M -4.8M -3.7M -4.0M -5.2M
Gain On Sale Of Ppe -- -- -- 0.00 --
Insurance And Claims 42,000 43,000 41,000 42,000 41,000
Net Income Continuous Operations -3.6M -4.8M -3.7M -4.0M -5.2M
Net Non Operating Interest Income Expense -1.1M -880,000 -1.1M -996,000 -1.1M
Other Gand A 485,000 359,000 391,000 359,000 603,000
Other Special Charges -- 420,000 1.0M -- 903,000
Reconciled Cost Of Revenue 704,000 278,000 669,000 135,000 265,000
Salaries And Wages 512,000 722,000 802,000 677,000 -490,000
Selling And Marketing Expense -- -- -- 0.00 0.00
Total Expenses 4.1M 3.6M 4.4M 4.1M 3.6M
Total Operating Income As Reported -2.5M -- -1.4M -3.3M -4.0M
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Cash And Cash Equivalents 7.0M 9.5M 10.9M 2.8M 5.4M
Cash Cash Equivalents And Short Term Investments 7.0M 9.5M 10.9M 2.8M 5.4M
Accounts Receivable 551,000 572,000 474,000 660,000 470,000
Receivables 695,000 648,000 616,000 793,000 630,000
Inventory 537,000 636,000 638,000 972,000 770,000
Prepaid Assets 322,000 260,000 82,000 318,000 360,000
Current Assets 8.6M 11.0M 12.2M 4.9M 7.1M
Gross PPE 30.4M 30.3M 30.3M 30.3M 28.9M
Accumulated Depreciation -7.3M -6.5M -5.6M -4.8M -3.8M
Net PPE 23.1M 23.9M 24.7M 25.5M 25.1M
Other Non Current Assets -- -- -- -- 1.5M
Total Non Current Assets 25.0M 25.7M 26.6M 27.4M 28.5M
Total Assets 33.5M 36.8M 38.8M 32.3M 35.6M
Current Debt 31.1M 30.6M -- -- --
Current Debt And Capital Lease Obligation 31.2M 30.7M 125,000 123,000 120,000
Accounts Payable 2.8M 3.2M 2.7M 3.7M 3.8M
Payables 2.8M 3.2M 2.8M 3.7M 3.8M
Payables And Accrued Expenses 2.8M 3.2M 2.8M 3.7M 3.8M
Other Current Liabilities 175,000 -- -- -- --
Current Liabilities 34.2M 33.9M 2.9M 3.9M 3.9M
Long Term Debt -- -- 28.6M 29.0M 28.1M
Long Term Debt And Capital Lease Obligation -- 11,000 28.7M 29.1M 28.2M
Long Term Capital Lease Obligation 0.00 11,000 45,000 77,000 110,000
Total Non Current Liabilities Net Minority Interest 0.00 11,000 28.8M 29.1M 28.5M
Total Liabilities Net Minority Interest 34.2M 33.9M 31.7M 33.0M 32.5M
Common Stock 88.3M 88.3M 88.4M 78.7M 78.7M
Capital Stock 88.3M 88.3M 88.4M 78.7M 78.7M
Retained Earnings -100.2M -96.6M -91.8M -88.2M -84.2M
Gains Losses Not Affecting Retained Earnings 11.2M 11.1M 10.5M 8.7M 8.6M
Other Equity Adjustments 11.2M 11.1M 10.5M 8.7M 8.6M
Common Stock Equity -676,000 2.8M 7.1M -692,000 3.1M
Stockholders Equity -676,000 2.8M 7.1M -692,000 3.1M
Total Equity Gross Minority Interest -676,000 2.8M 7.1M -692,000 3.1M
Total Capitalization -676,000 2.8M 35.7M 28.4M 31.2M
Net Tangible Assets -676,000 2.8M 7.1M -692,000 3.1M
Tangible Book Value -676,000 2.8M 7.1M -692,000 3.1M
Working Capital -25.7M -22.9M 9.3M 1.0M 3.2M
Invested Capital 30.4M 33.4M 35.7M 28.4M 31.2M
Total Debt 31.2M 30.7M 28.8M 29.2M 28.3M
Net Debt 24.1M 21.1M 17.7M 26.2M 22.7M
Share Issued 142.8M 142.8M 142.8M 80.5M 80.5M
Ordinary Shares Number 142.8M 142.8M 142.8M 80.5M 80.5M
Buildings And Improvements 13.8M 13.8M -- -- --
Capital Lease Obligations 108,000 139,000 170,000 200,000 230,000
Construction In Progress 1.5M 1.5M 1.5M 1.5M 0.00
Current Capital Lease Obligation 108,000 128,000 125,000 123,000 120,000
Derivative Product Liabilities -- -- 150,000 22,000 355,000
Dueto Related Parties Current 46,000 53,000 63,000 56,000 3,000
Financial Assets -- -- -- -- --
Land And Improvements 8.0M 8.0M 8.0M 8.0M 8.0M
Machinery Furniture Equipment -- -- 13.8M 13.8M 13.8M
Non Current Deferred Assets 1.9M 1.9M 1.9M 1.9M 1.9M
Other Current Borrowings 31.1M 30.6M -- -- --
Other Properties 7.1M 7.1M 7.1M 7.1M 7.1M
Taxes Receivable 144,000 76,000 142,000 133,000 160,000
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Operating Cash Flow -2.5M -1.1M -1.2M -2.4M -3.3M
Cash Flow From Continuing Operating Activities -2.5M -1.1M -1.2M -2.4M -3.3M
Depreciation And Amortization 867,000 830,000 861,000 1.0M 1.2M
Depreciation Amortization Depletion 867,000 830,000 861,000 1.0M 1.2M
Stock Based Compensation 124,000 233,000 379,000 57,000 -1.6M
Change In Working Capital -408,000 471,000 575,000 -223,000 -495,000
Changes In Account Receivables 21,000 150,000 186,000 -190,000 41,000
Change In Receivables -47,000 216,000 177,000 -163,000 -25,000
Change In Inventory 99,000 2,000 334,000 -202,000 -197,000
Change In Payables And Accrued Expense -398,000 442,000 -20,000 -52,000 -325,000
Change In Payable -398,000 442,000 -- -- -325,000
Other Non Cash Items 1.0M 880,000 1.1M 996,000 1.1M
Capital Expenditure -123,000 -- -9,000 -- -96,000
Purchase Of PPE -123,000 11,000 -9,000 7,000 -96,000
Net PPE Purchase And Sale -123,000 11,000 -9,000 7,000 -96,000
Purchase Of Business -- 0.00 0.00 0.00 0.00
Sale Of Business -- 0.00 0.00 0.00 0.00
Investing Cash Flow 38,000 53,000 3,000 38,000 -20,000
Cash Flow From Continuing Investing Activities 38,000 53,000 3,000 38,000 -20,000
Issuance Of Debt -- 0.00 0.00 0.00 0.00
Repayment Of Debt -33,000 -33,000 -34,000 -34,000 -33,000
Net Issuance Payments Of Debt -33,000 -33,000 -34,000 -34,000 -33,000
Issuance Of Capital Stock -- 0.00 -- -- --
Net Common Stock Issuance -- 0.00 -- -- --
Financing Cash Flow -33,000 -297,000 9.0M -182,000 -847,000
Cash Flow From Continuing Financing Activities -33,000 -297,000 9.0M -182,000 -847,000
Effect Of Exchange Rate Changes -25,000 -23,000 209,000 4,000 158,000
Changes In Cash -2.5M -1.4M 7.8M -2.5M -4.2M
Beginning Cash Position 9.5M 10.9M 2.8M 5.4M 9.4M
End Cash Position 7.0M 9.5M 10.9M 2.8M 5.4M
Free Cash Flow -2.6M -1.1M -1.2M -2.4M -3.4M
Cash Dividends Paid 0.00 0.00 0.00 0.00 0.00
Change In Account Payable -391,000 422,000 -- -- -325,000
Change In Prepaid Assets -62,000 -189,000 84,000 194,000 52,000
Common Stock Issuance -- 0.00 -- -- --
Depreciation 867,000 830,000 861,000 1.0M 1.2M
Gain Loss On Investment Securities -- 140,000 94,000 -336,000 -906,000
Gain Loss On Sale Of PPE -- 0.00 0.00 -- --
Interest Paid Cff 0.00 -42,000 -973,000 0.00 -814,000
Interest Received Cfi 161,000 42,000 12,000 31,000 76,000
Long Term Debt Issuance -- 0.00 0.00 0.00 0.00
Long Term Debt Payments -33,000 -33,000 -34,000 -34,000 -33,000
Net Business Purchase And Sale -- 0.00 0.00 0.00 0.00
Net Foreign Currency Exchange Gain Loss -432,000 670,000 -1.6M 51,000 1.7M
Net Income From Continuing Operations -3.6M -4.8M -3.7M -4.0M -5.2M
Net Long Term Debt Issuance -33,000 -33,000 -34,000 -34,000 -33,000
Net Other Financing Charges -- -222,000 -1.1M -- --
Operating Gains Losses -432,000 1.2M -443,000 -285,000 1.7M
Proceeds From Stock Option Exercised -- -- -- -- --
Sale Of PPE -- 0.00 0.00 -- --
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