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Hapbee Technologies, 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 Q2 2024Jun 30, 2024
Total Revenue 446,897 520,323 414,038 134,004 151,196 --
Operating Revenue 446,897 520,323 414,038 134,004 151,196 --
Cost Of Revenue 252,137 219,245 204,011 303,933 43,307 --
Gross Profit 194,760 301,078 210,027 -169,929 107,889 --
Selling General And Administration -1.4M 426,317 423,555 1.6M 1.0M --
General And Administrative Expense -1.4M 224,705 374,761 1.4M 893,291 --
Research And Development 98,770 36,895 178,924 612,075 144,486 --
Depreciation And Amortization In Income Statement 19,125 19,125 19,125 52,874 52,874 --
Operating Expense -1.2M 482,337 621,604 2.3M 1.2M --
Operating Income 1.4M -181,259 -411,577 -2.4M -1.1M --
EBIT 1.4M -181,259 -178,984 -1.4M -1.1M --
Interest Expense -- -- 0.00 -- 0.00 0.00
Interest Expense Non Operating -- -- 0.00 -- 0.00 0.00
Net Interest Income -- -- -1,661 -39,679 0.00 1,736
Other Income Expense -- 199,247 234,254 -493,450 -131,940 -900,551
Special Income Charges -- 0.00 0.00 -- -- --
Write Off -- 0.00 0.00 -- -- --
Gain On Sale Of Security -- 199,247 234,254 -18,646 -131,940 -916,404
Pretax Income 1.4M 17,988 -178,984 -3.0M -1.2M --
Tax Effect Of Unusual Items 0.00 29,887 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation 1.4M 17,988 -178,984 -3.0M -1.2M --
Net Income From Continuing Operation Net Minority Interest 1.4M 17,988 -178,984 -3.0M -1.2M --
Net Income Including Noncontrolling Interests 1.4M 17,988 -178,984 -3.0M -1.2M --
Net Income Common Stockholders 1.4M 17,988 -178,984 -3.0M -1.2M --
Net Income 1.4M 17,988 -178,984 -3.0M -1.2M --
EBITDA 1.5M -162,134 -159,859 -1.3M -1.0M --
Normalized EBITDA 1.5M -361,381 -394,113 -843,042 -913,578 --
Reconciled Depreciation 19,125 19,125 19,125 52,874 52,874 --
Basic EPS 0.01 0.00 -0.00 -- -0.01 --
Diluted EPS 0.01 0.00 -0.00 -- -0.01 --
Basic Average Shares 226.1M 184.4M 184.4M -- 191.6M --
Diluted Average Shares 226.1M 184.4M 184.4M -- 191.6M --
Total Unusual Items -- 199,247 234,254 -493,450 -131,940 -900,551
Total Unusual Items Excluding Goodwill -- 199,247 234,254 -493,450 -131,940 -900,551
Tax Rate For Calcs 0.15 0.15 0.00 0.00 0.00 --
Normalized Income 1.4M -151,372 -413,238 -2.5M -1.1M --
Amortization 19,125 19,125 19,125 52,874 52,874 --
Amortization Of Intangibles Income Statement 19,125 19,125 19,125 52,874 52,874 --
Depreciation Amortization Depletion Income Statement 19,125 19,125 19,125 52,874 52,874 --
Diluted NI Availto Com Stockholders 1.4M 17,988 -178,984 -3.0M -1.2M --
Insurance And Claims -- -- 0.00 -- -- --
Net Income Continuous Operations 1.4M 17,988 -178,984 -3.0M -1.2M --
Net Non Operating Interest Income Expense -- -- -1,661 -39,679 0.00 1,736
Other Gand A -1.3M 220,357 361,652 1.1M 874,145 --
Reconciled Cost Of Revenue 252,137 219,245 204,011 303,933 43,307 --
Salaries And Wages -127,230 4,348 13,109 216,669 19,146 --
Selling And Marketing Expense 36,838 201,612 48,794 -- 115,630 --
Total Expenses -984,670 701,582 825,615 2.6M 1.2M --
Total Operating Income As Reported 1.4M -- -393,744 -2.5M -1.1M -898,441
Total Other Finance Cost -- -- 1,661 -- -- --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 259,791 200,952 281,852 132,274 1.2M --
Cash Cash Equivalents And Short Term Investments 259,791 200,952 281,852 132,274 1.2M --
Cash Financial 259,791 200,952 281,852 132,274 1.2M --
Accounts Receivable 218,418 243,220 352,314 251,175 127,758 --
Receivables 218,418 243,220 352,314 251,175 127,758 --
Inventory 243,431 235,741 98,991 264,891 756,227 --
Prepaid Assets 626,235 420,090 381,645 381,645 0.00 --
Current Assets 1.3M 1.1M 1.1M 1.0M 2.1M --
Goodwill And Other Intangible Assets 1.7M 1.5M 1.2M 1.2M 1.7M --
Other Intangible Assets 1.7M 1.5M 1.2M 1.2M 1.7M --
Total Non Current Assets 1.7M 1.5M 1.2M 1.2M 1.7M --
Total Assets 3.0M 2.6M 2.3M 2.2M 3.8M --
Current Debt 280,065 977,415 549,005 63,764 32,333 --
Current Debt And Capital Lease Obligation 280,065 977,415 549,005 63,764 32,333 --
Accounts Payable 1.7M 1.6M 1.8M 1.5M 951,261 --
Payables 1.7M 2.6M 2.7M 2.9M 2.2M --
Payables And Accrued Expenses 1.7M 2.6M 2.7M 2.9M 2.2M --
Current Deferred Revenue 167,774 108,064 117,557 139,591 161,625 --
Other Current Liabilities 9,130 9,130 -153,921 9,130 9,130 --
Current Liabilities 2.2M 3.7M 3.2M 3.1M 2.4M --
Long Term Debt 512,552 1.4M 1.7M 1.7M 1.7M --
Long Term Debt And Capital Lease Obligation 512,552 1.4M 1.7M 1.7M 1.7M --
Other Non Current Liabilities -- 1.00 -106,801 -- -- --
Total Non Current Liabilities Net Minority Interest 1.7M 2.6M 2.9M 3.2M 3.2M --
Total Liabilities Net Minority Interest 3.9M 6.3M 6.1M 6.3M 5.6M --
Common Stock 21.6M 20.1M 20.1M 19.6M 19.2M --
Capital Stock 21.6M 20.1M 20.1M 19.6M 19.2M --
Retained Earnings -29.2M -30.6M -30.6M -30.4M -27.4M --
Gains Losses Not Affecting Retained Earnings 6.7M 6.7M 6.7M 6.7M 6.4M --
Other Equity Adjustments 6.7M 6.7M 6.7M 6.7M 6.4M --
Common Stock Equity -827,215 -3.8M -3.8M -4.1M -1.8M --
Stockholders Equity -827,215 -3.8M -3.8M -4.1M -1.8M --
Total Equity Gross Minority Interest -827,215 -3.8M -3.8M -4.1M -1.8M --
Total Capitalization -314,663 -2.3M -2.1M -2.5M -121,022 --
Net Tangible Assets -2.5M -5.2M -5.0M -5.3M -3.5M --
Tangible Book Value -2.5M -5.2M -5.0M -5.3M -3.5M --
Working Capital -825,181 -2.6M -2.1M -2.1M -279,110 --
Invested Capital -34,598 -1.4M -1.6M -2.4M -88,689 --
Total Debt 792,617 2.4M 2.2M 1.7M 1.7M --
Net Debt 532,826 2.2M 1.9M 1.6M 497,158 --
Share Issued 226.1M 211.1M 211.1M 198.6M 191.6M --
Ordinary Shares Number 226.1M 211.1M 211.1M 198.6M 191.6M --
Current Deferred Liabilities 167,774 108,064 117,557 139,591 161,625 --
Current Provisions -- -- 9,130 9,130 9,130 9,130
Derivative Product Liabilities 1.2M 1.2M 1.3M 1.6M 1.5M --
Dueto Related Parties Current 0.00 1.0M 892,558 1.4M 1.2M --
Finished Goods 91,673 25,000 68,250 151,200 447,277 --
Other Current Borrowings 280,065 977,415 549,005 63,764 32,333 --
Raw Materials 151,758 210,741 30,741 113,691 308,950 --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -272,274 297,551 296,379 -1.1M -1.2M --
Cash Flow From Continuing Operating Activities -272,274 277,315 316,615 -1.1M -1.2M --
Depreciation And Amortization 19,125 19,125 19,125 52,874 52,874 --
Depreciation Amortization Depletion 19,125 19,125 19,125 52,874 52,874 --
Stock Based Compensation -- 0.00 20,235 270,297 0.00 0.00
Change In Working Capital -1.7M 439,450 181,611 702,238 -128,548 --
Changes In Account Receivables -19,085 -- -- -- -10,158 --
Change In Receivables -19,085 109,094 -101,139 -123,417 -10,158 --
Change In Inventory -7,690 -136,750 165,900 491,336 -87,727 --
Change In Payables And Accrued Expense -852,406 515,044 138,884 706,567 9,790 --
Change In Payable -- 515,044 138,884 -- -- --
Change In Other Working Capital 59,710 -9,493 -22,034 -22,034 -22,034 --
Change In Other Current Liabilities -697,350 -- 0.00 31,431 -18,419 -39,107
Other Non Cash Items -- 20,236 469,152 -- -- --
Capital Expenditure -249,000 -- -- -- -- --
Investing Cash Flow -249,000 -291,979 0.00 0.00 0.00 --
Cash Flow From Continuing Investing Activities -249,000 -291,979 0.00 0.00 0.00 --
Issuance Of Debt 0.00 -- -- -28,064 0.00 0.00
Repayment Of Debt -914,969 -86,473 -146,801 -- 0.00 --
Net Issuance Payments Of Debt -914,969 -86,473 -146,801 -28,064 0.00 --
Issuance Of Capital Stock 1.5M 0.00 0.00 -5,556 2.0M --
Net Common Stock Issuance 1.5M 0.00 0.00 -5,556 2.0M --
Financing Cash Flow 620,112 -86,473 -146,801 -33,620 2.0M --
Cash Flow From Continuing Financing Activities 620,112 -86,473 -146,801 27,398 2.0M --
Effect Of Exchange Rate Changes 0.00 0.00 0.00 -56,122 -50,018 --
Changes In Cash 98,838 -80,901 149,578 -1.0M 825,934 --
Beginning Cash Position 160,953 281,852 132,274 1.2M 448,117 --
End Cash Position 259,791 200,951 281,852 132,274 1.2M --
Free Cash Flow -521,274 5,572 296,379 -1.1M -1.2M --
Amortization Cash Flow 19,125 19,125 19,125 52,874 52,874 --
Amortization Of Intangibles 19,125 19,125 19,125 52,874 52,874 --
Change In Account Payable -- 86,634 -346,357 -- -- --
Change In Prepaid Assets -206,145 -38,445 0.00 -381,645 0.00 --
Common Stock Issuance 1.5M 0.00 0.00 -5,556 2.0M --
Gain Loss On Investment Securities -- -199,247 -214,760 42,313 131,940 917,875
Long Term Debt Issuance 0.00 -- -- -28,064 0.00 0.00
Long Term Debt Payments -914,969 -86,473 -146,801 -- 0.00 --
Net Income From Continuing Operations 1.4M 17,987 -178,984 -3.0M -1.2M --
Net Intangibles Purchase And Sale -249,000 -291,979 0.00 0.00 0.00 --
Net Long Term Debt Issuance -914,969 -86,473 -146,801 -28,064 0.00 --
Operating Gains Losses -- -199,247 -214,760 42,313 131,940 917,875
Proceeds From Stock Option Exercised -- -- 0.00 -- 0.00 0.00
Purchase Of Intangibles -249,000 -291,979 0.00 0.00 0.00 --
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