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ESE Entertainment Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024 Q3 2024Jul 31, 2024
Total Revenue 1.9M 2.1M -2.2M 3.9M
Operating Revenue 1.9M 2.1M -2.2M 3.9M
Cost Of Revenue 1.8M 1.7M -576,941 2.4M
Gross Profit 66,023 442,705 -1.6M 1.5M
Selling General And Administration 1.2M 1.1M 1.2M 2.5M
General And Administrative Expense 1.1M 1.0M 1.1M 2.2M
Depreciation And Amortization In Income Statement 99,464 100,481 -114,559 86,732
Operating Expense 1.3M 1.2M 1.1M 2.6M
Operating Income -1.2M -719,292 -2.6M -1.1M
EBIT -1.3M -693,656 -3.6M -995,206
Interest Expense 30,871 75,628 -163,575 327,759
Interest Expense Non Operating 30,871 75,628 -163,575 327,759
Interest Income 0.00 -- -- 21,969
Interest Income Non Operating 0.00 -- -- 21,969
Net Interest Income -30,871 -75,628 114,601 -305,790
Other Income Expense -118,417 25,636 -890,758 58,312
Special Income Charges -25,362 -45,603 -888,165 28,996
Restructuring And Mergern Acquisition -5,025 36,124 0.00 0.00
Write Off 19,335 9,479 554,070 27,407
Gain On Sale Of Security -93,055 71,239 -2,593 -126,431
Earnings From Equity Interest -- 0.00 0.00 155,747
Pretax Income -1.4M -769,284 -3.4M -1.3M
Tax Provision -- 0.00 -9,073 0.00
Tax Effect Of Unusual Items 0.00 0.00 -2,372 0.00
Net Income From Continuing And Discontinued Operation -1.4M -769,284 -3.4M -1.3M
Net Income From Continuing Operation Net Minority Interest -1.4M -769,284 -3.4M -1.3M
Net Income Including Noncontrolling Interests -1.4M -769,284 -3.4M -1.3M
Minority Interests 0.00 0.00 -24,866 7,714
Net Income Common Stockholders -1.4M -769,284 -3.4M -1.3M
Net Income -1.4M -769,284 -3.4M -1.3M
EBITDA -1.2M -593,175 -3.5M -908,474
Normalized EBITDA -1.1M -618,811 -2.7M -811,039
Reconciled Depreciation 99,464 100,481 25,706 86,732
Basic EPS -0.01 -0.01 -- -0.02
Diluted EPS -0.01 -0.01 -- -0.02
Basic Average Shares 111.7M 111.7M -- 81.1M
Diluted Average Shares 111.7M 111.7M -- 81.1M
Total Unusual Items -118,417 25,636 -890,758 -97,435
Total Unusual Items Excluding Goodwill -118,417 25,636 -890,758 -97,435
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -1.2M -794,920 -2.5M -1.2M
Amortization 99,464 100,481 -114,559 86,732
Amortization Of Intangibles Income Statement 99,464 100,481 -114,559 86,732
Depreciation Amortization Depletion Income Statement 99,464 100,481 -114,559 86,732
Diluted NI Availto Com Stockholders -1.4M -769,284 -3.4M -1.3M
Gain On Sale Of Business 0.00 -- -291,381 56,403
Gain On Sale Of Ppe -11,052 -- -- --
Net Income Continuous Operations -1.4M -769,284 -3.4M -1.3M
Net Income Discontinuous Operations 0.00 0.00 34,283 -15,819
Net Non Operating Interest Income Expense -30,871 -75,628 114,601 -305,790
Other Gand A 576,668 368,640 407,218 514,762
Reconciled Cost Of Revenue 1.8M 1.7M -576,941 2.4M
Salaries And Wages 506,550 672,012 697,146 1.7M
Selling And Marketing Expense 95,274 20,864 65,500 250,537
Total Expenses 3.1M 2.8M 478,364 5.0M
Total Operating Income As Reported -1.2M -- -- --
Line Item Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024 Q3 2024Jul 31, 2024
Cash And Cash Equivalents 811,141 646,584 838,937 1.9M
Cash Cash Equivalents And Short Term Investments 881,108 719,778 909,577 1.9M
Cash Financial 811,141 646,584 838,937 1.9M
Other Short Term Investments 69,967 73,194 70,640 --
Accounts Receivable 1.0M 870,038 736,693 571,329
Receivables 1.4M 1.5M 858,652 1.1M
Inventory -- -- 0.00 0.00
Prepaid Assets 184,138 89,529 126,455 434,211
Current Assets 2.5M 2.3M 1.9M 3.5M
Gross PPE 453,179 607,166 585,925 641,880
Accumulated Depreciation -243,675 -362,808 -309,959 -310,280
Net PPE 209,504 244,358 275,966 331,600
Goodwill 3.4M 3.4M 3.4M --
Goodwill And Other Intangible Assets 4.6M 4.6M 4.7M --
Other Intangible Assets 1.1M 1.2M 1.2M --
Investments And Advances -- -- 0.00 0.00
Long Term Equity Investment -- -- 0.00 0.00
Total Non Current Assets 4.8M 4.9M 5.0M 680,649
Total Assets 7.3M 7.2M 6.9M 4.2M
Current Debt 1.1M 1.1M 939,098 967,608
Current Debt And Capital Lease Obligation 1.1M 1.1M 939,098 995,894
Accounts Payable 4.7M 4.2M 3.3M 1.8M
Payables 6.3M 6.0M 5.0M 2.7M
Payables And Accrued Expenses 6.6M 6.2M 5.7M 4.7M
Current Accrued Expenses 257,518 239,206 692,000 2.0M
Current Deferred Revenue 1.4M 406,261 112,015 42,799
Current Liabilities 9.0M 7.7M 6.7M 5.7M
Total Non Current Liabilities Net Minority Interest 154,670 154,670 154,670 0.00
Total Liabilities Net Minority Interest 9.2M 7.9M 6.9M 5.7M
Common Stock 56.2M 56.2M 56.2M 53.5M
Capital Stock 56.2M 56.2M 56.2M 53.5M
Additional Paid In Capital 6.7M 6.6M 6.5M 6.3M
Retained Earnings -63.9M -62.6M -61.8M -60.3M
Gains Losses Not Affecting Retained Earnings -1,645 -63,311 13,603 -137,234
Common Stock Equity -915,199 359,757 991,580 -481,642
Stockholders Equity -915,199 359,757 991,580 -481,642
Total Equity Gross Minority Interest -1.9M -651,558 -19,735 -1.5M
Minority Interest -1.0M -1.0M -1.0M -1.0M
Total Capitalization -915,199 359,757 991,580 -481,642
Net Tangible Assets -5.5M -4.3M -3.7M -481,642
Tangible Book Value -5.5M -4.3M -3.7M -481,642
Working Capital -6.5M -5.4M -4.8M -2.2M
Invested Capital 186,874 1.4M 1.9M 485,966
Total Debt 1.1M 1.1M 939,098 995,894
Net Debt 290,932 441,186 100,161 --
Share Issued 111.7M 111.7M 111.7M 81.7M
Ordinary Shares Number 111.7M 111.7M 111.7M 81.7M
Capital Lease Obligations -- -- 0.00 28,286
Current Capital Lease Obligation -- -- 0.00 28,286
Current Deferred Liabilities 1.4M 406,261 112,015 42,799
Dueto Related Parties Current 24,227 24,227 24,227 24,227
Interest Payable 58,540 52,419 112,909 97,408
Investmentsin Associatesat Cost -- -- 0.00 0.00
Line Of Credit -- -- -- 88,147
Machinery Furniture Equipment 76,048 67,204 65,334 66,230
Non Current Deferred Liabilities 154,670 154,670 154,670 --
Non Current Deferred Taxes Liabilities 154,670 154,670 154,670 --
Non Current Prepaid Assets -- -- 0.00 349,049
Other Current Borrowings 1.1M 1.1M 939,098 879,461
Other Equity Interest 104,092 104,092 104,092 104,092
Other Payable 1.6M 1.6M 1.6M 862,801
Other Properties 377,131 539,962 520,591 575,650
Other Receivables 347,930 633,184 117,465 573,910
Taxes Receivable 51,161 22,694 4,494 3,526
Total Tax Payable 0.00 82,629 79,770 --
Line Item Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024 Q3 2024Jul 31, 2024
Operating Cash Flow 100,064 -205,698 -614,872 -452,937
Cash Flow From Continuing Operating Activities 100,064 -205,698 -1.6M -440,334
Depreciation And Amortization 99,464 100,481 25,706 86,732
Depreciation Amortization Depletion 99,464 100,481 25,706 86,732
Stock Based Compensation 24,599 214,375 281,867 338,067
Deferred Tax -- -- -9,073 0.00
Deferred Income Tax -- -- -9,073 0.00
Change In Working Capital 1.3M 248,730 806,900 669,110
Changes In Account Receivables -179,433 -151,545 -- --
Change In Receivables 105,821 -667,264 396,364 432,762
Change In Inventory -- 0.00 0.00 0.00
Change In Payables And Accrued Expense 346,698 584,822 92,261 173,248
Change In Other Working Capital 968,260 294,246 -84,336 25,797
Other Non Cash Items -- -- 1.9M -1.9M
Purchase Of PPE -- -- -- 0.00
Net PPE Purchase And Sale -8,129 0.00 -- 0.00
Sale Of Business -- -- 76,800 --
Investing Cash Flow -8,129 0.00 -673,200 4.0M
Cash Flow From Continuing Investing Activities -8,129 0.00 -673,200 4.0M
Issuance Of Debt 0.00 450,000 200,496 0.00
Repayment Of Debt 0.00 -364,000 -111,850 -1.8M
Net Issuance Payments Of Debt 0.00 86,000 88,646 -1.8M
Issuance Of Capital Stock -- -- 0.00 0.00
Net Common Stock Issuance -- -- 0.00 0.00
Financing Cash Flow 0.00 86,000 68,914 -2.1M
Cash Flow From Continuing Financing Activities 0.00 86,000 88,646 -1.8M
Effect Of Exchange Rate Changes 72,622 -72,655 150,104 -258,878
Changes In Cash 91,935 -119,698 -1.2M 1.5M
Beginning Cash Position 646,584 838,937 1.9M 713,427
End Cash Position 811,141 646,584 838,937 1.9M
Free Cash Flow 91,935 -205,698 -614,872 -452,937
Income Tax Paid Supplemental Data 0.00 0.00 0.00 0.00
Interest Paid Supplemental Data -71,756 71,756 39,653 216,986
Amortization Cash Flow 99,464 100,481 -- --
Amortization Of Intangibles 99,464 100,481 -- --
Cash From Discontinued Financing Activities -- -- -19,732 -304,259
Cash From Discontinued Investing Activities -- -- 0.00 0.00
Cash From Discontinued Operating Activities 0.00 0.00 1.0M -12,603
Change In Prepaid Assets -94,609 36,926 402,611 37,303
Common Stock Issuance -- -- 0.00 0.00
Depreciation -- -- 25,706 --
Earnings Losses From Equity Investments 0.00 0.00 0.00 -155,747
Gain Loss On Sale Of Business -- -- -1.6M --
Long Term Debt Issuance -- 450,000 -- --
Long Term Debt Payments 364,000 -364,000 -2.3M -28,639
Net Business Purchase And Sale -- -- -673,200 --
Net Income From Continuing Operations -1.4M -769,284 -3.4M -1.3M
Net Long Term Debt Issuance -86,000 86,000 -2.1M -28,639
Net Short Term Debt Issuance -- -- -- -1.8M
Operating Gains Losses -- -- -1.6M 1.7M
Short Term Debt Payments -- -- -- -1.8M
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