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ESE Entertainment Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 2.9M 3.6M 30.9M 11.4M
Operating Revenue 2.9M 3.6M 30.9M 11.4M
Cost Of Revenue 2.6M 3.5M 30.8M 10.2M
Gross Profit 231,763 95,786 74,249 1.2M
Selling General And Administration 5.9M 7.9M 17.0M 15.8M
General And Administrative Expense 5.5M 7.6M 16.4M 14.7M
Depreciation And Amortization In Income Statement 179.00 152,487 222,799 38,974
Other Operating Expenses -- 261,124 305,509 193,835
Operating Expense 5.9M 8.0M 17.2M 15.9M
Operating Income -5.7M -7.9M -17.1M -14.7M
EBIT -6.3M -6.6M -22.6M -18.7M
Interest Expense 289,110 886,187 452,529 0.00
Interest Expense Non Operating 289,110 886,187 452,529 0.00
Interest Income -- -- -- 18,103
Interest Income Non Operating -- -- -- 18,103
Net Interest Income -289,110 -886,187 -452,529 18,103
Other Income Expense -581,638 1.3M -5.5M -4.0M
Other Non Operating Income Expenses -- -- -- 29,562
Special Income Charges -906,438 1.3M -5.6M -3.9M
Restructuring And Mergern Acquisition -15,934 -496,350 505,519 0.00
Write Off 644,680 257,109 5.1M 3.9M
Gain On Sale Of Security -14,652 -86,359 84,712 -2,142
Earnings From Equity Interest 339,452 149,000 0.00 --
Pretax Income -6.6M -7.5M -23.1M -18.7M
Tax Provision -9,073 -49,748 -241,258 614.00
Tax Effect Of Unusual Items -1,269 7,811 -57,442 -1.0M
Net Income From Continuing And Discontinued Operation -6.7M -6.4M -29.4M -17.2M
Net Income From Continuing Operation Net Minority Interest -6.5M -7.0M -22.4M -17.2M
Net Income Including Noncontrolling Interests -6.8M -6.8M -29.8M -18.7M
Minority Interests 95,225 442,873 441,617 1.4M
Net Income Common Stockholders -6.7M -6.4M -29.4M -17.2M
Net Income -6.7M -6.4M -29.4M -17.2M
EBITDA -6.2M -6.4M -22.4M -18.6M
Normalized EBITDA -5.2M -7.6M -16.9M -14.7M
Reconciled Depreciation 140,444 190,537 222,799 38,974
Basic EPS -0.08 -0.09 -0.46 -0.38
Diluted EPS -0.08 -0.09 -0.46 -0.38
Basic Average Shares 80.4M 72.8M 64.2M 45.5M
Diluted Average Shares 80.4M 72.8M 64.2M 45.5M
Total Unusual Items -921,090 1.2M -5.5M -4.0M
Total Unusual Items Excluding Goodwill -921,090 1.2M -5.5M -4.0M
Tax Rate For Calcs 0.00 0.01 0.01 0.27
Normalized Income -5.6M -8.2M -17.0M -14.3M
Amortization 179.00 152,487 -- --
Amortization Of Intangibles Income Statement 179.00 152,487 -- --
Depreciation Amortization Depletion Income Statement 179.00 152,487 222,799 38,974
Depreciation Income Statement -- -- -- 38,974
Diluted NI Availto Com Stockholders -6.7M -6.4M -29.4M -17.2M
Gain On Sale Of Business -234,978 1.2M 0.00 0.00
Impairment Of Capital Assets 42,714 13,133 0.00 207,500
Net Income Continuous Operations -6.6M -7.4M -22.8M -18.7M
Net Income Discontinuous Operations -236,789 631,218 -7.0M --
Net Non Operating Interest Income Expense -289,110 -886,187 -452,529 18,103
Other Gand A 1.8M 1.5M 1.8M 2.8M
Other Special Charges -- 132,314 -- --
Reconciled Cost Of Revenue 2.5M 3.5M 30.8M 10.2M
Rent And Landing Fees -- -- -- 30,500
Rent Expense Supplemental -- -- -- 30,500
Salaries And Wages 3.7M 6.0M 14.6M 12.0M
Selling And Marketing Expense 493,174 289,512 552,729 1.1M
Total Expenses 8.6M 11.5M 48.1M 26.1M
Total Operating Income As Reported -- -- -16.0M -14.9M
Total Other Finance Cost -- -- 178,773 26,327
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Cash And Cash Equivalents 838,937 2.1M 812,220 4.8M
Cash Cash Equivalents And Short Term Investments 909,577 2.1M 1.1M 4.8M
Cash Financial 838,937 2.1M 812,220 4.8M
Other Short Term Investments 70,640 0.00 301,799 0.00
Accounts Receivable 736,693 759,955 9.0M 577,946
Receivables 858,652 2.3M 9.6M 844,148
Inventory 0.00 27,915 797,018 406,549
Prepaid Assets 126,455 148,327 305,393 448,616
Current Assets 1.9M 4.6M 11.8M 6.5M
Gross PPE 585,925 602,604 3.1M 386,524
Accumulated Depreciation -309,959 -171,139 -569,142 -39,529
Net PPE 275,966 431,465 2.5M 346,995
Goodwill 3.4M 0.00 3.2M 7.6M
Goodwill And Other Intangible Assets 4.7M 0.00 6.9M 8.3M
Other Intangible Assets 1.2M -- 3.7M 711,000
Investments And Advances 0.00 3.8M 0.00 --
Long Term Equity Investment 0.00 3.8M 0.00 --
Other Non Current Assets -- -- -- 8.8M
Total Non Current Assets 5.0M 4.5M 9.7M 9.0M
Total Assets 6.9M 9.1M 21.5M 15.5M
Current Debt 939,098 3.2M 2.0M --
Current Debt And Capital Lease Obligation 939,098 3.3M 2.3M 71,574
Accounts Payable 3.3M 1.3M 5.2M 882,804
Payables 5.0M 2.3M 9.5M 882,804
Payables And Accrued Expenses 5.7M 3.1M 10.9M 1.0M
Current Accrued Expenses 692,000 857,301 1.4M 117,981
Current Deferred Revenue 112,015 9,305 268,519 234,390
Other Current Liabilities -- -- 400,000 --
Current Liabilities 6.7M 6.4M 13.9M 1.3M
Long Term Debt -- -- 3.2M --
Long Term Debt And Capital Lease Obligation -- 0.00 4.1M 126,551
Long Term Capital Lease Obligation -- 0.00 941,082 126,551
Total Non Current Liabilities Net Minority Interest 154,670 0.00 5.3M 202,429
Total Liabilities Net Minority Interest 6.9M 6.4M 19.2M 1.5M
Common Stock 56.2M 52.3M 44.3M 28.6M
Capital Stock 56.2M 52.3M 44.3M 28.6M
Additional Paid In Capital 6.5M 6.0M 5.2M 2.4M
Retained Earnings -61.8M -57.0M -50.6M -21.2M
Gains Losses Not Affecting Retained Earnings 13,603 -11,432 -139,456 -107,129
Other Equity Adjustments -- -- -- -107,129
Common Stock Equity 991,580 3.6M 2.7M 14.0M
Stockholders Equity 991,580 3.6M 2.7M 14.0M
Total Equity Gross Minority Interest -19,735 2.7M 2.2M 14.0M
Minority Interest -1.0M -916,090 -473,217 -31,600
Total Capitalization 991,580 3.6M 5.9M 14.0M
Net Tangible Assets -3.7M 3.6M -4.2M 5.7M
Tangible Book Value -3.7M 3.6M -4.2M 5.7M
Working Capital -4.8M -1.8M -2.1M 5.2M
Invested Capital 1.9M 6.8M 7.9M 14.0M
Total Debt 939,098 3.3M 6.4M 198,125
Net Debt 100,161 1.1M 4.4M --
Share Issued 111.7M 81.1M 72.5M 60.8M
Ordinary Shares Number 111.7M 81.1M 72.5M 60.8M
Capital Lease Obligations 0.00 110,062 1.2M 198,125
Current Capital Lease Obligation 0.00 110,062 301,874 71,574
Current Deferred Liabilities 112,015 9,305 268,519 234,390
Duefrom Related Parties Current -- 0.00 29,123 48,363
Dueto Related Parties Current 24,227 56,842 0.00 --
Income Tax Payable -- 0.00 730,423 0.00
Interest Payable 112,909 136,803 109,943 --
Investmentsin Associatesat Cost 0.00 3.8M 0.00 --
Machinery Furniture Equipment 65,334 67,771 54,063 0.00
Non Current Deferred Liabilities 154,670 0.00 915,852 75,878
Non Current Deferred Taxes Liabilities 154,670 0.00 915,852 75,878
Non Current Prepaid Assets 0.00 331,314 287,841 311,219
Other Current Borrowings 939,098 3.2M 2.0M --
Other Equity Interest 104,092 2.2M 3.9M 4.4M
Other Payable 1.6M 926,536 3.6M --
Other Properties 520,591 534,833 3.0M 386,524
Other Receivables 117,465 1.2M -- --
Taxes Receivable 4,494 343,196 509,657 217,839
Total Tax Payable 79,770 0.00 730,423 0.00
Tradeand Other Payables Non Current -- 0.00 257,859 0.00
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Operating Cash Flow -2.2M -1.5M -1.7M -4.5M
Cash Flow From Continuing Operating Activities -2.4M -2.7M -820,977 -4.5M
Depreciation And Amortization 140,444 190,537 222,799 38,974
Depreciation Amortization Depletion 140,444 190,537 222,799 38,974
Stock Based Compensation 1.5M 5.0M 13.2M 9.6M
Deferred Tax -9,073 -49,748 -241,258 614.00
Deferred Income Tax -9,073 -49,748 -241,258 614.00
Change In Working Capital 2.2M 727,073 3.6M -731,471
Changes In Account Receivables 1.8M 3.1M -- --
Change In Receivables 1.7M 3.1M 1.9M -1,503
Change In Inventory 0.00 6,709 -6,709 -187,660
Change In Payables And Accrued Expense 543,286 -2.3M 1.6M -449,556
Change In Payable -- -316,082 1.6M --
Change In Other Working Capital -50,653 -20,826 -86,251 -33,530
Other Non Cash Items 86,051 27,859 389,566 1.5M
Capital Expenditure -- -8,151 -372,898 -17,731
Purchase Of PPE -- -8,151 -372,898 --
Net PPE Purchase And Sale -- -8,151 -372,898 -17,731
Purchase Of Business -750,000 -2.9M -6.9M -2.0M
Sale Of Business 4.1M 5.9M 232,949 138,761
Purchase Of Investment -- -- -- -311,219
Net Investment Purchase And Sale -- -- 0.00 -311,219
Investing Cash Flow 3.4M 3.0M -7.2M -2.3M
Cash Flow From Continuing Investing Activities 3.4M 3.1M -7.0M -2.3M
Issuance Of Debt 200,496 1.6M 3.4M 0.00
Repayment Of Debt -2.4M -3.2M -158,158 -533,039
Net Issuance Payments Of Debt -2.2M -1.6M 3.5M -533,039
Issuance Of Capital Stock 0.00 1.9M 496,988 12.7M
Net Common Stock Issuance 0.00 1.9M 496,988 12.7M
Financing Cash Flow -2.4M -210,934 5.0M 11.2M
Cash Flow From Continuing Financing Activities -2.2M 319,173 3.9M 11.2M
Effect Of Exchange Rate Changes -19,538 40,387 -45,788 -98,047
Changes In Cash -1.3M 1.3M -4.0M 4.4M
Beginning Cash Position 2.1M 812,220 4.8M 550,011
End Cash Position 838,937 2.1M 812,220 4.8M
Free Cash Flow -2.2M -1.5M -2.1M -4.5M
Income Tax Paid Supplemental Data 0.00 971,563 144,238 0.00
Interest Paid Supplemental Data 267,404 455,259 187,828 0.00
Amortization Cash Flow -- 230,663 222,799 38,974
Amortization Of Intangibles -- 230,663 222,799 38,974
Asset Impairment Charge 385,442 13,133 4.8M 3.8M
Cash Dividends Paid -- 0.00 0.00 0.00
Cash From Discontinued Financing Activities -268,361 -530,107 1.1M --
Cash From Discontinued Investing Activities 0.00 -63,853 -196,118 --
Cash From Discontinued Operating Activities 199,270 1.2M -927,633 --
Change In Account Payable -- -316,082 1.6M --
Change In Prepaid Assets 18,076 -64,083 157,333 -59,222
Common Stock Issuance 0.00 1.9M 496,988 12.7M
Depreciation 140,444 190,537 -- 38,974
Earnings Losses From Equity Investments -339,452 -149,000 -- --
Gain Loss On Sale Of Business 234,978 -1.2M -- --
Interest Paid Cff -- -295,500 -94,641 0.00
Long Term Debt Issuance 200,496 1.6M 3.4M 0.00
Long Term Debt Payments -2.4M -3.2M -158,158 -533,039
Net Business Purchase And Sale 3.4M 3.1M -6.6M -1.9M
Net Income From Continuing Operations -6.6M -7.4M -22.8M -18.7M
Net Long Term Debt Issuance -2.2M -1.6M 3.2M -533,039
Net Other Financing Charges -- -- 7,650 -962,578
Net Other Investing Changes -- -- -- -120,000
Net Short Term Debt Issuance -- 61,847 283,719 --
Operating Gains Losses -104,474 -1.2M -- --
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