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Flow Capital Corp.

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 3.4M 944,417 2.6M 2.6M 2.5M
Operating Revenue 3.4M 944,417 2.6M 2.6M 2.5M
Cost Of Revenue 537,464 657,794 471,694 549,216 453,218
Gross Profit 2.9M 286,623 2.1M 2.1M 2.0M
Selling General And Administration 565,427 446,842 576,663 552,178 370,319
General And Administrative Expense 565,427 446,842 576,663 552,178 370,319
Depreciation And Amortization In Income Statement -- 226.00 226.00 168.00 167.00
Other Operating Expenses 136,457 -- -- 604,165 657,201
Operating Expense 727,040 447,068 535,653 4.8M 1.7M
Operating Income 2.2M -160,445 1.6M -2.7M 309,090
EBIT 2.8M -1.3M 1.4M -3.9M -76,120
Interest Expense 1.1M 878,603 795,285 -2.1M 786,292
Interest Expense Non Operating 1.1M 878,603 795,285 -2.1M 786,292
Interest Income 143,043 447,612 7,408 304,885 115,778
Interest Income Non Operating 143,043 447,612 7,408 304,885 115,778
Net Interest Income -1.0M -456,222 -812,830 -564,282 -696,022
Other Income Expense 565,817 -1.5M -179,946 1.4M -475,480
Special Income Charges 0.00 -- -- -70,000 0.00
Restructuring And Mergern Acquisition -- -- -- 70,000 0.00
Gain On Sale Of Security 565,817 -1.5M -89,376 1.5M -475,480
Earnings From Equity Interest -- -- -90,570 -- --
Pretax Income 1.7M -2.1M 593,036 -1.8M -862,412
Tax Provision 460,793 -662,695 159,155 -825,201 -110,291
Tax Effect Of Unusual Items 152,981 -471,305 -23,986 217,066 -60,808
Net Income From Continuing And Discontinued Operation 1.2M -1.5M 433,881 -1.0M -752,121
Net Income From Continuing Operation Net Minority Interest 1.2M -1.5M 433,881 -1.0M -752,121
Net Income Including Noncontrolling Interests 1.2M -1.5M 433,881 -1.0M -752,121
Net Income Common Stockholders 1.2M -1.5M 433,881 -1.0M -752,121
Net Income 1.2M -1.5M 433,881 -1.0M -752,121
EBITDA 2.8M -1.3M 1.4M -3.9M -75,953
Normalized EBITDA 2.3M 262,162 1.5M -5.3M 399,527
Reconciled Depreciation 95.00 226.00 226.00 168.00 167.00
Basic EPS 0.04 -0.05 0.01 -- -0.02
Diluted EPS 0.04 -0.05 0.01 -- -0.02
Basic Average Shares 30.1M 30.5M 30.6M -- 30.6M
Diluted Average Shares 30.7M 30.5M 31.4M -- 30.6M
Total Unusual Items 565,817 -1.5M -89,376 1.4M -475,480
Total Unusual Items Excluding Goodwill 565,817 -1.5M -89,376 1.4M -475,480
Tax Rate For Calcs 0.27 0.31 0.27 0.15 0.13
Normalized Income 830,662 -425,277 499,271 -2.2M -337,449
Depreciation Amortization Depletion Income Statement -- 226.00 226.00 168.00 167.00
Depreciation Income Statement -- 226.00 226.00 168.00 167.00
Diluted NI Availto Com Stockholders 1.2M -1.5M 433,881 -1.0M -752,121
Net Income Continuous Operations 1.2M -1.5M 433,881 -1.0M -752,121
Net Non Operating Interest Income Expense -1.0M -456,222 -812,830 -564,282 -696,022
Other Gand A 439,861 328,883 389,150 485,805 278,477
Provision For Doubtful Accounts 25,156 -- -41,236 -- 694,282
Reconciled Cost Of Revenue 537,464 657,794 471,694 549,216 453,218
Salaries And Wages 125,566 117,959 187,513 66,373 91,842
Total Expenses 1.3M 1.1M 1.0M 5.3M 2.2M
Total Operating Income As Reported -1.1M 287,167 1.5M -2.5M -154,491
Total Other Finance Cost 25,508 25,231 24,953 2.9M 25,508
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 1.4M 3.6M 1.5M 2.4M 2.3M
Cash Cash Equivalents And Short Term Investments 2.6M 4.7M 2.7M 3.6M 4.9M
Cash Financial 1.4M 3.6M 1.5M 2.4M 2.3M
Other Short Term Investments 1.2M 1.1M 1.2M 1.2M 2.6M
Accounts Receivable 123,420 120,944 127,589 146,883 --
Receivables 1.9M 3.2M 10.5M 10.4M 12.0M
Prepaid Assets 349,531 90,594 178,608 270,123 109,978
Other Current Assets -- -- -- -- 2.00
Current Assets 4.8M 8.0M 13.4M 14.2M 17.0M
Gross PPE -- 525,171 525,171 525,171 412,970
Accumulated Depreciation -- -525,074 -524,850 -524,624 -412,255
Net PPE 0.00 97.00 321.00 547.00 715.00
Investments And Advances 7.0M 6.9M 6.9M 6.4M 7.4M
Other Non Current Assets -- -2.00 -- -- 286,480
Total Non Current Assets 81.2M 77.5M 60.7M 57.8M 54.4M
Total Assets 86.0M 85.5M 74.1M 72.0M 71.4M
Current Debt -- -- -- -- 43,759
Current Debt And Capital Lease Obligation -- -- -- -- 43,759
Accounts Payable 140,529 195,417 177,675 453,436 136,309
Payables 558,238 574,085 496,847 759,503 522,994
Payables And Accrued Expenses 1.2M 1.1M 1.2M 1.5M 1.2M
Current Accrued Expenses 624,332 554,851 740,331 771,427 628,958
Other Current Liabilities 366,667 2.1M 590,462 772,306 963,841
Current Liabilities 1.5M 3.2M 1.8M 2.3M 2.1M
Long Term Debt 47.0M 45.9M 34.2M 32.1M 30.9M
Long Term Debt And Capital Lease Obligation 47.0M 45.9M 34.2M 32.1M 30.9M
Total Non Current Liabilities Net Minority Interest 47.8M 46.6M 35.0M 32.8M 31.6M
Total Liabilities Net Minority Interest 49.3M 49.8M 36.8M 35.1M 33.7M
Common Stock 51.5M 51.8M 52.0M 52.1M 52.1M
Capital Stock 51.5M 51.8M 52.0M 52.1M 52.1M
Additional Paid In Capital 1.1M 1.1M 1.0M 962,787 928,238
Retained Earnings -15.9M -17.2M -15.7M -16.1M -15.1M
Gains Losses Not Affecting Retained Earnings -- 0.00 0.00 0.00 -232,063
Other Equity Adjustments -- -- -- -- -232,063
Common Stock Equity 36.7M 35.7M 37.3M 36.9M 37.7M
Stockholders Equity 36.7M 35.7M 37.3M 36.9M 37.7M
Total Equity Gross Minority Interest 36.7M 35.7M 37.3M 36.9M 37.7M
Total Capitalization 83.8M 81.6M 71.5M 69.0M 68.6M
Net Tangible Assets 36.7M 35.7M 37.3M 36.9M 37.7M
Tangible Book Value 36.7M 35.7M 37.3M 36.9M 37.7M
Working Capital 3.3M 4.8M 11.6M 11.9M 14.9M
Invested Capital 83.8M 81.6M 71.5M 69.0M 68.6M
Total Debt 47.0M 45.9M 34.2M 32.1M 30.9M
Net Debt 45.7M 42.3M 32.7M 29.7M 28.6M
Share Issued 30.0M 30.4M 30.6M 30.7M 30.8M
Ordinary Shares Number 30.0M 30.4M 30.6M 30.7M 30.8M
Available For Sale Securities 277,603 307,972 361,351 399,439 --
Financial Assets Designatedas Fair Value Through Profitor Loss Total 6.7M 6.6M 6.5M 6.0M 7.4M
Income Tax Payable 13,603 13,603 13,603 13,603 63,143
Investmentin Financial Assets 7.0M 6.9M 6.9M 6.4M 7.4M
Leases -- 220,339 220,339 220,339 220,339
Line Of Credit -- -- -- -- 43,759
Loans Receivable 1.8M 3.1M 10.4M 10.2M 11.9M
Machinery Furniture Equipment -- 192,631 192,631 192,631 192,631
Non Current Deferred Assets 8.6M 9.0M 8.4M 8.5M 7.7M
Non Current Deferred Taxes Assets 8.6M 9.0M 8.4M 8.5M 7.7M
Non Current Note Receivables 65.7M 61.5M 45.4M 42.8M 39.0M
Other Payable 404,106 365,065 305,569 292,464 323,542
Other Properties -- 112,201 112,201 112,201 --
Other Receivables -- -- -- -- 120,245
Preferred Securities Outside Stock Equity 733,334 733,334 733,334 733,334 733,334
Properties -- 0.00 0.00 0.00 0.00
Total Tax Payable 13,603 13,603 13,603 13,603 63,143
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 -1.2M -9.7M -2.4M 971,450 -9.5M
Cash Flow From Continuing Operating Activities -1.2M -9.7M -2.4M 971,450 -9.5M
Depreciation And Amortization 95.00 226.00 226.00 168.00 167.00
Depreciation Amortization Depletion 95.00 226.00 226.00 168.00 167.00
Stock Based Compensation 60,921 50,089 52,804 34,549 34,934
Deferred Tax -- -662,695 159,155 -825,201 -110,291
Deferred Income Tax -- -662,695 159,155 -825,201 -110,291
Change In Working Capital -1.9M 1.4M -290,721 74,629 -626,163
Change In Receivables -- 86,545 -- -- --
Change In Payables And Accrued Expense -1.7M 1.3M -380,783 116,385 -509,141
Other Non Cash Items -1.1M -12.1M -2.9M -1.3M -9.8M
Issuance Of Debt 6.1M 3.7M 2.2M 176,083 10.6M
Repayment Of Debt -5.7M -600,000 -- -185,877 -3.7M
Net Issuance Payments Of Debt 410,696 3.1M 2.2M -9,794 7.0M
Issuance Of Capital Stock 0.00 -- 0.00 0.00 4,500
Repurchase Of Capital Stock -285,792 -173,073 -75,936 -45,799 -33,436
Net Common Stock Issuance -285,792 -173,073 -75,936 -45,799 -28,936
Common Stock Payments -285,792 -173,073 -75,936 -45,799 -33,436
Financing Cash Flow -1.0M 11.8M 1.6M -912,079 6.2M
Cash Flow From Continuing Financing Activities -1.0M 11.8M 1.6M -912,079 6.2M
Effect Of Exchange Rate Changes 14,351 -11,955 -23,804 -1.00 -44,551
Changes In Cash -2.2M 2.1M -787,495 59,371 -3.4M
Beginning Cash Position 3.6M 1.5M 2.4M 2.3M 5.7M
End Cash Position 1.4M 3.6M 1.6M 2.4M 2.3M
Free Cash Flow -1.2M -9.7M -2.4M 971,450 -9.5M
Cash Dividends Paid 0.00 0.00 0.00 0.00 0.00
Change In Prepaid Assets -260,051 -- 90,062 -41,756 -117,022
Common Stock Issuance 0.00 -- 0.00 0.00 4,500
Depreciation 95.00 226.00 226.00 168.00 167.00
Dividend Received Cfo 0.00 0.00 19,291 -- 0.00
Interest Paid Cff -1.1M -844,338 -514,669 -856,486 -771,597
Long Term Debt Issuance 6.1M 3.7M 2.2M 176,083 10.6M
Long Term Debt Payments -5.7M -600,000 -- -185,877 -3.7M
Net Foreign Currency Exchange Gain Loss -116,272 839,637 114,515 -115,515 493,933
Net Income From Continuing Operations 1.7M -1.5M 431,766 -1.0M -862,412
Net Long Term Debt Issuance 410,696 3.1M 2.2M -9,794 7.0M
Net Other Financing Charges -- 9.7M -1.00 -- -1.00
Operating Gains Losses -116,272 495,872 114,515 -237,183 493,933
Provisionand Write Offof Assets 25,156 -- -- -- 694,282
Taxes Refund Paid 0.00 0.00 0.00 -213,395 -134,353
Unrealized Gain Loss On Investment Securities 136,458 2.6M 49,334 4.4M 657,201
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