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FRNT Financial Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Total Revenue 222,341 271,081 238,138 33,559 208,476
Operating Revenue 222,341 271,081 238,138 33,559 208,476
Cost Of Revenue 282,574 272,086 270,989 299,527 265,713
Gross Profit -60,233 -1,005 -32,851 -265,968 -57,237
Selling General And Administration 587,381 548,253 659,895 721,841 750,946
General And Administrative Expense 587,381 548,253 659,895 721,841 750,946
Depreciation And Amortization In Income Statement 21,194 22,081 22,370 22,594 23,133
Other Operating Expenses 106,755 197,757 22,500 22,631 24,250
Operating Expense 715,330 877,691 704,765 717,008 798,329
Operating Income -775,563 -878,696 -737,616 -982,976 -855,566
EBIT -632,733 -910,644 -689,330 -495,472 -812,412
Interest Expense 2,173 1,397 1,310 1,176 492.00
Interest Expense Non Operating 2,173 1,397 1,310 1,176 492.00
Net Interest Income -17,599 -10,387 -5,002 -21,644 -7,321
Other Income Expense 158,256 -22,958 51,978 507,972 49,983
Other Non Operating Income Expenses -4,212 -- -- -- --
Gain On Sale Of Security 162,468 -22,958 51,978 507,972 49,983
Pretax Income -634,906 -912,041 -690,640 -496,648 -812,904
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -634,906 -912,041 -690,640 -496,648 -812,904
Net Income From Continuing Operation Net Minority Interest -634,906 -912,041 -690,640 -496,648 -812,904
Net Income Including Noncontrolling Interests -634,906 -912,041 -690,640 -496,648 -812,904
Net Income Common Stockholders -634,906 -912,041 -690,640 -496,648 -812,904
Net Income -634,906 -912,041 -690,640 -496,648 -812,904
EBITDA -611,539 -888,563 -666,960 -472,878 -789,279
Normalized EBITDA -774,007 -865,605 -718,938 -980,850 -839,262
Reconciled Depreciation 21,194 22,081 22,370 22,594 23,133
Basic EPS -0.02 -- -0.02 -0.01 -0.02
Diluted EPS -0.02 -- -0.02 -0.01 -0.02
Basic Average Shares 40.9M -- 37.5M 37.2M 37.2M
Diluted Average Shares 40.9M -- 37.5M 37.2M 37.2M
Total Unusual Items 162,468 -22,958 51,978 507,972 49,983
Total Unusual Items Excluding Goodwill 162,468 -22,958 51,978 507,972 49,983
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -797,374 -889,083 -742,618 -1.0M -862,887
Depreciation Amortization Depletion Income Statement 21,194 22,081 22,370 22,594 23,133
Depreciation Income Statement 21,194 22,081 22,370 22,594 23,133
Diluted NI Availto Com Stockholders -634,906 -912,041 -690,640 -496,648 -812,904
Insurance And Claims 13,925 13,925 17,252 19,614 20,190
Net Income Continuous Operations -634,906 -912,041 -690,640 -496,648 -812,904
Net Non Operating Interest Income Expense -17,599 -10,387 -5,002 -21,644 -7,321
Other Gand A 486,310 425,931 507,407 536,123 564,455
Other Taxes -- 0.00 0.00 -50,058 --
Reconciled Cost Of Revenue 282,574 272,086 270,989 299,527 265,713
Rent And Landing Fees 40,223 35,255 34,631 50,108 35,756
Rent Expense Supplemental 40,223 35,255 34,631 50,108 35,756
Salaries And Wages 46,923 73,142 100,605 115,996 130,545
Selling And Marketing Expense -- 0.00 0.00 0.00 0.00
Total Expenses 997,904 1.1M 975,754 1.0M 1.1M
Total Other Finance Cost 15,426 8,990 3,692 20,468 6,829
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Cash And Cash Equivalents 782,578 399,519 269,804 973,521 661,428
Cash Cash Equivalents And Short Term Investments 2.9M 2.4M 3.0M 3.7M 3.9M
Cash Financial 782,578 399,519 269,804 973,521 661,428
Other Short Term Investments 2.1M 2.0M 2.7M 2.7M 3.3M
Accounts Receivable 98,168 154,466 110,601 110,602 137,969
Receivables 152,092 180,565 228,633 251,036 325,298
Prepaid Assets 57,930 66,945 71,126 48,289 86,069
Other Current Assets 703,303 -- -- -- --
Current Assets 3.8M 2.6M 3.3M 4.0M 4.3M
Gross PPE 672,906 377,042 377,042 374,907 374,907
Accumulated Depreciation -354,404 -333,210 -311,128 -288,759 -266,165
Net PPE 318,502 43,832 65,914 86,148 108,742
Investments And Advances 259,330 229,676 235,810 233,268 229,421
Total Non Current Assets 605,765 273,508 301,724 319,416 350,469
Total Assets 4.4M 2.9M 3.6M 4.3M 4.7M
Current Debt And Capital Lease Obligation 51,990 23,096 45,683 67,773 81,678
Payables And Accrued Expenses 272,900 334,826 190,420 247,815 255,886
Current Liabilities 324,890 357,922 236,103 315,588 337,564
Long Term Debt And Capital Lease Obligation 261,933 0.00 0.00 0.00 0.00
Long Term Capital Lease Obligation 261,933 0.00 0.00 0.00 0.00
Total Non Current Liabilities Net Minority Interest 261,933 0.00 0.00 0.00 0.00
Total Liabilities Net Minority Interest 586,823 357,922 236,103 315,588 337,564
Common Stock 13.4M 11.6M 11.6M 11.6M 11.6M
Capital Stock 13.4M 11.6M 11.6M 11.6M 11.6M
Retained Earnings -13.9M -13.2M -12.3M -11.6M -11.1M
Gains Losses Not Affecting Retained Earnings 9,374 1,010 988.00 -441.00 640.00
Other Equity Adjustments 9,374 1,010 988.00 -441.00 640.00
Common Stock Equity 3.9M 2.5M 3.4M 4.0M 4.4M
Stockholders Equity 3.9M 2.5M 3.4M 4.0M 4.4M
Total Equity Gross Minority Interest 3.9M 2.5M 3.4M 4.0M 4.4M
Total Capitalization 3.9M 2.5M 3.4M 4.0M 4.4M
Net Tangible Assets 3.9M 2.5M 3.4M 4.0M 4.4M
Tangible Book Value 3.9M 2.5M 3.4M 4.0M 4.4M
Working Capital 3.5M 2.3M 3.1M 3.7M 4.0M
Invested Capital 3.9M 2.5M 3.4M 4.0M 4.4M
Total Debt 313,923 23,096 45,683 67,773 81,678
Share Issued 42.5M 37.5M 37.5M 37.3M 37.2M
Ordinary Shares Number 42.5M 37.5M 37.5M 37.3M 37.2M
Accrued Interest Receivable 1,130 -- -- 390.00 --
Allowance For Doubtful Accounts Receivable -399,600 -399,600 -290,000 -290,000 -290,000
Buildings And Improvements 618,683 322,819 322,819 322,819 322,819
Capital Lease Obligations 313,923 23,096 45,683 67,773 81,678
Current Capital Lease Obligation 51,990 23,096 45,683 67,773 81,678
Current Notes Payable -- -- -- -- --
Gross Accounts Receivable 497,768 554,066 400,601 400,602 427,969
Machinery Furniture Equipment 54,223 54,223 54,223 52,088 52,088
Non Current Prepaid Assets 27,933 0.00 0.00 0.00 12,306
Other Equity Interest 4.3M 4.2M 4.1M 4.0M 3.9M
Other Receivables -- 8,091 89,622 15,044 22,079
Properties 0.00 0.00 0.00 0.00 0.00
Taxes Receivable 52,794 18,008 28,410 125,000 165,250
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Operating Cash Flow -761,353 -608,036 -680,626 -722,765 -879,833
Cash Flow From Continuing Operating Activities -761,353 -608,036 -680,626 -722,765 -879,833
Depreciation And Amortization 21,194 22,081 22,370 22,594 23,133
Depreciation Amortization Depletion 21,194 22,081 22,370 22,594 23,133
Stock Based Compensation 46,923 71,162 97,575 112,231 125,295
Change In Working Capital -36,764 86,880 -57,536 116,291 -156,618
Change In Receivables 28,474 -61,533 22,403 74,260 -50,995
Change In Payables And Accrued Expense -61,928 144,412 -57,403 -8,070 -136,608
Other Non Cash Items -- -- -- -- --
Purchase Of PPE -- 0.00 -- -- --
Net PPE Purchase And Sale -- 0.00 -- -- --
Purchase Of Investment -727,976 -- -- -- 0.00
Sale Of Investment -- 760,140 -1.00 1.0M 0.00
Net Investment Purchase And Sale -727,976 760,140 -1.00 1.0M 0.00
Investing Cash Flow -727,976 760,140 -2,136 1.0M 0.00
Cash Flow From Continuing Investing Activities -727,976 760,140 -2,136 1.0M 0.00
Repayment Of Debt -20,664 -22,587 -22,090 -13,905 -13,484
Net Issuance Payments Of Debt -20,664 -22,587 -22,090 -13,905 -13,484
Issuance Of Capital Stock 2.0M -- -- -- 0.00
Net Common Stock Issuance 2.0M -- -- -- 0.00
Financing Cash Flow 1.9M -22,587 -22,090 -13,905 -13,484
Cash Flow From Continuing Financing Activities 1.9M -22,587 -22,090 -13,905 -13,484
Effect Of Exchange Rate Changes 869.00 198.00 1,135 -1,095 2,263
Changes In Cash 382,190 129,517 -704,852 313,188 -893,317
Beginning Cash Position 399,519 269,804 973,521 661,428 1.6M
End Cash Position 782,578 399,519 269,804 973,521 661,428
Free Cash Flow -761,353 -608,036 -682,761 -722,765 -879,833
Income Tax Paid Supplemental Data 0.00 0.00 -- -- 0.00
Interest Paid Supplemental Data 3,313 1,412 1,347 1,727 2,158
Change In Prepaid Assets -3,310 4,001 -22,536 50,101 30,985
Common Stock Issuance 2.0M -- -- -- 0.00
Depreciation 21,194 22,081 22,370 22,594 23,133
Long Term Debt Payments -20,664 -22,587 -22,090 -13,905 -13,484
Net Income From Continuing Operations -634,906 -912,041 -690,640 -496,648 -812,904
Net Long Term Debt Issuance -20,664 -22,587 -22,090 -13,905 -13,484
Net Other Financing Charges -107,817 -- -- -- --
Net Short Term Debt Issuance -- 0.00 0.00 0.00 0.00
Short Term Debt Payments -- 0.00 0.00 0.00 0.00
Unrealized Gain Loss On Investment Securities -157,800 14,282 -52,395 -477,233 -58,739
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