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Fab-Form Industries Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Jun 30, 2025 FY 2024Jun 30, 2024 FY 2023Jun 30, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Total Revenue 4.7M 4.7M -- 6.1M 4.4M
Operating Revenue 4.7M 4.7M -- 6.1M 4.4M
Cost Of Revenue 3.1M 3.0M -- 3.8M 2.9M
Gross Profit 1.6M 1.7M -- 2.3M 1.6M
Selling General And Administration 961,969 806,942 -- 709,183 529,840
General And Administrative Expense 709,196 607,628 -- 512,208 340,672
Other Operating Expenses -- -- -- -94,539 -6,632
Operating Expense 961,969 806,942 -- 614,644 523,208
Operating Income 633,288 887,466 -- 1.7M 1.0M
EBIT 793,086 1.1M -- 1.7M 1.0M
Interest Expense 5,100 8,973 -- 6,811 7,615
Interest Expense Non Operating 5,100 8,973 -- 6,811 7,615
Interest Income 139,175 105,451 -- -- --
Interest Income Non Operating 139,175 105,451 -- -- --
Net Interest Income 134,075 96,478 -- -6,811 -7,615
Other Income Expense 20,623 83,816 -- -- --
Other Non Operating Income Expenses 17,058 10,295 -- -- --
Gain On Sale Of Security 3,565 73,521 -- -- --
Pretax Income 787,986 1.1M -- 1.7M 1.0M
Tax Provision 241,222 295,885 -- 465,107 272,029
Tax Effect Of Unusual Items 1,091 20,373 -- 0.00 0.00
Net Income From Continuing And Discontinued Operation 546,764 771,875 -- 1.3M 765,512
Net Income From Continuing Operation Net Minority Interest 546,764 771,875 -- 1.3M 765,512
Net Income Including Noncontrolling Interests 546,764 771,875 -- 1.3M 765,512
Net Income Common Stockholders 546,764 771,875 -- 1.3M 765,512
Net Income 546,764 771,875 -- 1.3M 765,512
EBITDA 978,005 1.2M -- 1.9M 1.2M
Normalized EBITDA 974,440 1.2M -- 1.9M 1.2M
Reconciled Depreciation 184,919 154,304 -- 134,162 120,423
Basic EPS 0.06 0.08 -- 0.14 0.09
Diluted EPS 0.06 0.08 -- 0.14 0.09
Basic Average Shares 9.2M 9.2M -- 9.1M 8.9M
Diluted Average Shares 9.2M 9.2M -- 9.1M 8.9M
Total Unusual Items 3,565 73,521 -- -- --
Total Unusual Items Excluding Goodwill 3,565 73,521 -- -- --
Tax Rate For Calcs 0.31 0.28 -- 0.27 0.26
Normalized Income 544,290 718,727 -- 1.3M 765,512
Diluted NI Availto Com Stockholders 546,764 771,875 -- 1.3M 765,512
Net Income Continuous Operations 546,764 771,875 -- 1.3M 765,512
Net Non Operating Interest Income Expense 134,075 96,478 -- -6,811 -7,615
Other Gand A 709,196 607,628 -- 512,208 340,672
Reconciled Cost Of Revenue 3.1M 3.0M -- 3.8M 2.9M
Selling And Marketing Expense 252,773 199,314 -- 196,975 189,168
Total Expenses 4.1M 3.8M -- 4.4M 3.4M
Total Operating Income As Reported 633,288 887,466 -- 1.7M 1.0M
Total Other Finance Cost -- -- -- -- 7,615
Line Item FY 2025Jun 30, 2025 FY 2024Jun 30, 2024 FY 2023Jun 30, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 588,446 1.0M 1.0M 831,894 --
Cash Cash Equivalents And Short Term Investments 3.6M 3.6M 3.1M 2.9M --
Cash Financial 588,446 1.0M 1.0M 831,894 --
Other Short Term Investments 3.0M 2.6M 2.0M 2.0M --
Accounts Receivable 590,934 474,903 737,136 490,005 --
Receivables 590,934 475,772 739,340 497,917 --
Inventory 852,054 700,300 625,972 654,286 --
Prepaid Assets 98,328 51,883 136,376 110,174 --
Current Assets 5.7M 5.3M 4.6M 4.1M --
Gross PPE 1.4M 1.2M 1.1M 1.0M --
Accumulated Depreciation -839,976 -721,282 -591,934 -533,249 --
Net PPE 594,121 469,967 459,936 492,345 --
Goodwill And Other Intangible Assets 281,383 173,734 114,570 88,933 --
Other Intangible Assets 281,383 173,734 114,570 88,933 --
Other Non Current Assets -- -- -1.00 -1.00 --
Total Non Current Assets 1.0M 724,950 647,321 646,727 --
Total Assets 6.7M 6.1M 5.2M 4.8M --
Current Debt And Capital Lease Obligation 120,297 117,337 114,449 113,031 --
Accounts Payable 333,634 98,094 63,918 51,273 --
Payables 476,749 213,521 132,860 157,002 --
Payables And Accrued Expenses 579,892 414,233 243,595 207,925 --
Current Accrued Expenses 103,143 200,712 110,735 50,923 --
Current Deferred Revenue 54,720 0.00 16,160 33,525 --
Other Current Liabilities -- -- -- 1.00 --
Current Liabilities 754,909 531,570 374,204 354,482 --
Long Term Debt And Capital Lease Obligation 10,139 130,436 247,775 305,356 --
Long Term Capital Lease Obligation 10,139 130,436 247,775 305,356 --
Total Non Current Liabilities Net Minority Interest 59,199 171,701 247,775 305,356 --
Total Liabilities Net Minority Interest 814,108 703,271 621,979 659,838 --
Common Stock 1.4M 1.4M 1.4M 1.4M --
Capital Stock 1.4M 1.4M 1.4M 1.4M --
Retained Earnings 4.5M 4.0M 3.2M 2.7M --
Common Stock Equity 5.9M 5.4M 4.6M 4.1M --
Stockholders Equity 5.9M 5.4M 4.6M 4.1M --
Total Equity Gross Minority Interest 5.9M 5.4M 4.6M 4.1M --
Total Capitalization 5.9M 5.4M 4.6M 4.1M --
Net Tangible Assets 5.6M 5.2M 4.5M 4.0M --
Tangible Book Value 5.6M 5.2M 4.5M 4.0M --
Working Capital 4.9M 4.8M 4.2M 3.8M --
Invested Capital 5.9M 5.4M 4.6M 4.1M --
Total Debt 130,436 247,773 362,224 418,387 --
Share Issued 9.2M 9.2M 9.2M 9.2M --
Ordinary Shares Number 9.2M 9.2M 9.2M 9.2M --
Capital Lease Obligations 130,436 247,773 362,224 418,387 --
Current Capital Lease Obligation 120,297 117,337 114,449 113,031 --
Current Deferred Liabilities 54,720 0.00 16,160 33,525 --
Dueto Related Parties Current 49,961 29,596 9,666 0.00 --
Finished Goods 629,319 455,561 530,430 562,116 --
Machinery Furniture Equipment 77,233 48,184 46,908 46,009 --
Non Current Deferred Assets 167,066 81,249 72,816 65,450 --
Non Current Deferred Liabilities 49,060 41,265 0.00 -- --
Non Current Deferred Taxes Liabilities 49,060 41,265 0.00 -- --
Other Payable 26,164 32,846 47,358 29,934 --
Other Properties 1.4M 1.1M 1.0M 979,585 --
Raw Materials 222,735 244,739 95,542 92,170 --
Restricted Cash 501,479 511,560 0.00 -- --
Taxes Receivable 0.00 869.00 2,204 7,912 --
Total Tax Payable 66,990 52,985 11,918 75,795 --
Line Item FY 2025Jun 30, 2025 FY 2024Jun 30, 2024 FY 2023Jun 30, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow 646,953 1.4M -- 1.6M 355,755
Cash Flow From Continuing Operating Activities 646,953 1.4M -- 1.6M 355,755
Depreciation And Amortization 184,919 154,304 -- 134,162 120,423
Depreciation Amortization Depletion 184,919 154,304 -- 134,162 120,423
Deferred Tax 241,222 295,885 -- -- --
Deferred Income Tax 241,222 295,885 -- -- --
Change In Working Capital -106,987 387,143 -- 134,030 -548,518
Change In Receivables -161,607 348,060 -- -159,375 -245,453
Change In Inventory -151,754 -74,328 -- 147,134 -254,377
Change In Payables And Accrued Expense 206,374 113,411 -- 146,271 -48,688
Change In Payable 206,374 113,411 -- 146,271 -48,688
Other Non Cash Items 5,100 7,987 -- 12,189 7,564
Capital Expenditure -518,525 -243,334 -- -138,213 -14,151
Purchase Of PPE -276,105 -140,426 -- -52,901 -13,955
Net PPE Purchase And Sale -263,605 -140,426 -- -52,901 -13,955
Net Investment Purchase And Sale -483,807 -514,185 -- -2.0M 0.00
Investing Cash Flow -989,832 -757,519 -- -2.2M -31,357
Cash Flow From Continuing Investing Activities -989,832 -757,519 -- -2.2M -31,357
Repayment Of Debt -122,437 -122,437 -- -122,437 -108,263
Net Issuance Payments Of Debt -122,437 -122,437 -- -122,437 -108,263
Financing Cash Flow -122,437 -122,437 -- -122,437 -108,263
Cash Flow From Continuing Financing Activities -122,437 -122,437 -- -122,437 -108,263
Effect Of Exchange Rate Changes 8,129 43,632 -- -- --
Changes In Cash -465,316 491,454 -- -683,898 216,139
Beginning Cash Position 1.5M 1.0M -- 1.5M 1.3M
End Cash Position 1.1M 1.5M -- 831,894 1.5M
Free Cash Flow 128,428 1.1M -- 1.5M 341,604
Amortization Cash Flow 48,954 24,462 -- -- --
Amortization Of Intangibles 48,954 24,462 -- -- --
Asset Impairment Charge 7,900 0.00 -- 21,824 0.00
Capital Expenditure Reported -90,537 -21,846 -- -- --
Depreciation 135,965 129,842 -- 134,162 120,423
Gain Loss On Sale Of PPE -- 11,401 -- -- --
Long Term Debt Payments -122,437 -122,437 -- -122,437 -108,263
Net Foreign Currency Exchange Gain Loss -8,129 -43,632 -- -- --
Net Income From Continuing Operations 546,764 771,875 -- 1.7M 1.0M
Net Intangibles Purchase And Sale -151,883 -81,062 -- -85,312 -196.00
Net Long Term Debt Issuance -122,437 -122,437 -- -122,437 -108,263
Net Other Investing Changes -- -- -- -39,533 -17,206
Operating Gains Losses -12,543 -32,231 -- -- --
Purchase Of Intangibles -151,883 -81,062 -- -- -196.00
Sale Of PPE 12,500 0.00 -- -- --
Taxes Refund Paid -219,422 -213,553 -- -390,397 -261,255
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