Elcora Advanced Materials Corp.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q3 2025Sep 30, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 |
| Cost Of Revenue | -- | 0.00 | 0.00 | 8,947 |
| Gross Profit | -- | 0.00 | 0.00 | -8,947 |
| Selling General And Administration | 221,918 | 200,504 | 183,840 | 183,441 |
| General And Administrative Expense | 221,918 | 200,504 | 183,840 | 183,441 |
| Research And Development | -- | -- | 0.00 | -- |
| Depreciation And Amortization In Income Statement | 0.00 | 0.00 | 5,964 | -- |
| Other Operating Expenses | 43,428 | -17,581 | -90,911 | 6,045 |
| Operating Expense | 265,346 | 182,923 | 98,893 | 189,486 |
| Operating Income | -265,346 | -182,923 | -98,893 | -198,433 |
| EBIT | -278,521 | -129,089 | -217,327 | -150,646 |
| Interest Expense | 48,127 | 43,281 | 36,221 | 35,148 |
| Interest Expense Non Operating | 48,127 | 43,281 | 36,221 | 35,148 |
| Net Interest Income | -48,127 | -43,281 | -36,221 | -35,148 |
| Other Income Expense | -13,175 | 53,834 | -118,434 | 47,787 |
| Other Non Operating Income Expenses | -- | -- | -- | 53,741 |
| Special Income Charges | -- | 46,946 | -- | -- |
| Gain On Sale Of Security | -13,175 | 6,888 | -118,434 | -5,954 |
| Pretax Income | -326,648 | -172,370 | -253,548 | -185,794 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Income From Continuing Operation Net Minority Interest | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Income Including Noncontrolling Interests | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Income Common Stockholders | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Income | -326,648 | -172,370 | -253,548 | -185,794 |
| EBITDA | -278,521 | -129,089 | -211,363 | -141,699 |
| Normalized EBITDA | -265,346 | -182,923 | -92,929 | -135,745 |
| Reconciled Depreciation | 0.00 | 0.00 | 5,964 | 8,947 |
| Basic EPS | -0.20 | -0.01 | -0.01 | -0.01 |
| Diluted EPS | -0.20 | -0.01 | -0.01 | -0.01 |
| Basic Average Shares | 17.0M | 17.0M | 17.0M | 17.0M |
| Diluted Average Shares | 17.0M | 17.0M | 17.0M | 17.0M |
| Total Unusual Items | -13,175 | 53,834 | -118,434 | -5,954 |
| Total Unusual Items Excluding Goodwill | -13,175 | 53,834 | -118,434 | -5,954 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -313,473 | -226,204 | -135,114 | -179,840 |
| Depreciation Amortization Depletion Income Statement | 0.00 | 0.00 | 5,964 | -- |
| Depreciation Income Statement | 0.00 | 0.00 | 5,964 | -- |
| Diluted NI Availto Com Stockholders | -326,648 | -172,370 | -253,548 | -185,794 |
| Impairment Of Capital Assets | -- | -50,000 | -- | -- |
| Net Income Continuous Operations | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Non Operating Interest Income Expense | -48,127 | -43,281 | -36,221 | -35,148 |
| Other Gand A | 220,631 | 193,435 | 176,769 | 176,180 |
| Other Special Charges | -- | 3,054 | -- | -- |
| Reconciled Cost Of Revenue | -- | 0.00 | 0.00 | 8,947 |
| Salaries And Wages | 1,287 | 7,069 | 7,071 | 7,261 |
| Total Expenses | 265,346 | 182,923 | 98,893 | 198,433 |
| Line Item | Q3 2025Sep 30, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|
| Cash And Cash Equivalents | 174,360 | 157,303 | 123,358 | 47,907 |
| Cash Cash Equivalents And Short Term Investments | 174,360 | 208,944 | 227,800 | 47,907 |
| Cash Financial | 174,360 | 157,303 | 123,358 | 47,907 |
| Other Short Term Investments | -- | 51,641 | 104,442 | -- |
| Receivables | 8,640 | 17,020 | 12,671 | 37,763 |
| Inventory | -- | 13,942 | 13,720 | 13,251 |
| Prepaid Assets | 2,392 | 2,127 | 3,651 | 5,525 |
| Current Assets | 185,392 | 242,033 | 257,842 | 104,446 |
| Gross PPE | -- | 1.8M | 1.7M | 1.7M |
| Net PPE | 1.8M | 1.8M | 1.7M | 1.7M |
| Total Non Current Assets | 1.8M | 1.8M | 1.7M | 1.7M |
| Total Assets | 2.0M | 2.0M | 1.9M | 1.8M |
| Current Debt | 1.2M | 773,856 | 549,815 | 500,820 |
| Current Debt And Capital Lease Obligation | 1.2M | 773,856 | 549,815 | 506,984 |
| Accounts Payable | 478,897 | 479,151 | 556,984 | 469,929 |
| Payables | 478,897 | 479,151 | 556,984 | 469,929 |
| Payables And Accrued Expenses | 2.9M | 2.4M | 2.3M | 2.2M |
| Current Accrued Expenses | 2.4M | 2.0M | 1.8M | 1.7M |
| Current Liabilities | 4.1M | 3.2M | 2.9M | 2.7M |
| Long Term Debt | 778,907 | 672,872 | 698,627 | 710,005 |
| Long Term Debt And Capital Lease Obligation | 778,907 | 672,872 | 698,627 | 710,005 |
| Total Non Current Liabilities Net Minority Interest | 778,907 | 840,618 | 905,247 | 710,005 |
| Total Liabilities Net Minority Interest | 4.9M | 4.1M | 3.8M | 3.4M |
| Common Stock | 20.6M | 20.6M | 20.6M | 20.6M |
| Capital Stock | 20.6M | 20.6M | 20.6M | 20.6M |
| Retained Earnings | -28.0M | -27.1M | -26.9M | -26.7M |
| Gains Losses Not Affecting Retained Earnings | 58,270 | 8,739 | 20,941 | 18,104 |
| Other Equity Adjustments | 58,270 | 8,739 | 20,941 | 18,104 |
| Common Stock Equity | -2.9M | -2.0M | -1.9M | -1.6M |
| Stockholders Equity | -2.9M | -2.0M | -1.9M | -1.6M |
| Total Equity Gross Minority Interest | -2.9M | -2.0M | -1.9M | -1.6M |
| Total Capitalization | -2.1M | -1.4M | -1.2M | -914,431 |
| Net Tangible Assets | -2.9M | -2.0M | -1.9M | -1.6M |
| Tangible Book Value | -2.9M | -2.0M | -1.9M | -1.6M |
| Working Capital | -3.9M | -3.0M | -2.6M | -2.6M |
| Invested Capital | -907,491 | -593,796 | -619,634 | -413,611 |
| Total Debt | 2.0M | 1.4M | 1.2M | 1.2M |
| Net Debt | 1.8M | 1.3M | 1.1M | 1.2M |
| Share Issued | 17.0M | 17.0M | 17.0M | 17.0M |
| Ordinary Shares Number | 17.0M | 17.0M | 17.0M | 17.0M |
| Buildings And Improvements | -- | -- | 0.00 | 5,964 |
| Capital Lease Obligations | -- | 0.00 | 0.00 | 6,164 |
| Current Capital Lease Obligation | -- | 0.00 | 0.00 | 6,164 |
| Current Notes Payable | 1.0M | 563,165 | 397,164 | 379,044 |
| Non Current Deferred Liabilities | -- | 167,746 | 206,620 | -- |
| Non Current Deferred Revenue | -- | 167,746 | 206,620 | -- |
| Other Current Borrowings | 211,852 | 210,691 | 152,651 | 121,776 |
| Other Equity Interest | 4.5M | 4.4M | 4.4M | 4.4M |
| Other Properties | -- | 1.8M | 1.7M | 1.7M |
| Properties | -- | -- | 0.00 | 0.00 |
| Taxes Receivable | 8,640 | 17,020 | 12,671 | 37,763 |
| Line Item | Q3 2025Sep 30, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|
| Operating Cash Flow | -161,636 | 89,242 | -28,643 | -28,569 |
| Cash Flow From Continuing Operating Activities | -224,455 | 89,241 | -28,642 | -28,569 |
| Depreciation And Amortization | 0.00 | 0.00 | 5,964 | 8,947 |
| Depreciation Amortization Depletion | 0.00 | 0.00 | 5,964 | 8,947 |
| Stock Based Compensation | 1,287 | 7,069 | 7,071 | 7,261 |
| Change In Working Capital | 113,874 | 267,016 | 154,131 | 149,481 |
| Changes In Account Receivables | -1,888 | -4,351 | 25,092 | -4,529 |
| Change In Receivables | -1,888 | -4,351 | 25,092 | -4,529 |
| Change In Payables And Accrued Expense | 114,305 | 269,843 | 127,165 | 143,918 |
| Other Non Cash Items | 64,019 | -5,363 | -46,235 | -28,518 |
| Capital Expenditure | -38,372 | -241,979 | -- | -45,318 |
| Purchase Of PPE | -38,372 | -241,979 | 13,968 | -45,318 |
| Net PPE Purchase And Sale | -38,372 | -241,979 | 13,968 | -45,318 |
| Sale Of Investment | -- | 16,850 | -- | -- |
| Net Investment Purchase And Sale | -- | 16,850 | -- | -- |
| Investing Cash Flow | -38,372 | -225,129 | 105,795 | -45,318 |
| Cash Flow From Continuing Investing Activities | -38,372 | -225,129 | 105,795 | -45,318 |
| Issuance Of Debt | 248,072 | -25,020 | 16,291 | 116,534 |
| Repayment Of Debt | -600.00 | -91.00 | -17,993 | -9,339 |
| Net Issuance Payments Of Debt | 247,472 | 169,741 | -1,702 | 107,195 |
| Financing Cash Flow | 247,472 | 169,833 | -1,702 | 107,195 |
| Cash Flow From Continuing Financing Activities | 247,472 | 169,741 | -1,702 | 107,195 |
| Effect Of Exchange Rate Changes | 418.00 | 0.00 | 0.00 | 0.00 |
| Changes In Cash | 47,464 | 157,303 | -47,907 | 33,308 |
| Beginning Cash Position | 126,478 | 0.00 | 47,907 | 14,599 |
| End Cash Position | 174,360 | 157,303 | 0.00 | 47,907 |
| Free Cash Flow | -200,008 | -152,737 | -14,675 | -73,887 |
| Change In Prepaid Assets | 1,457 | 1,524 | 1,874 | 10,092 |
| Depreciation | 0.00 | 0.00 | 5,964 | 8,947 |
| Gain Loss On Investment Securities | -- | 21,221 | -- | -- |
| Long Term Debt Payments | -600.00 | -91.00 | -17,993 | -9,339 |
| Net Foreign Currency Exchange Gain Loss | 1,835 | -43,062 | 14,234 | 6,063 |
| Net Income From Continuing Operations | -326,648 | -172,370 | -253,548 | -185,794 |
| Net Long Term Debt Issuance | -600.00 | 107,714 | -17,993 | -9,339 |
| Net Short Term Debt Issuance | 248,072 | 62,027 | 16,291 | 116,534 |
| Operating Gains Losses | -14,168 | -21,841 | 20,421 | 20,054 |
| Proceeds From Stock Option Exercised | -- | 0.00 | 0.00 | 0.00 |
| Short Term Debt Issuance | 248,072 | -- | 16,291 | 116,534 |
| Unrealized Gain Loss On Investment Securities | -- | 14,731 | -- | -- |