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Hempalta 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 -243,258 53,310 122,806 70,497 103,399
Operating Revenue -243,258 53,310 122,806 70,497 103,399
Cost Of Revenue -570,963 125,753 362,574 84,162 387,617
Gross Profit 327,705 -72,443 -239,768 -13,665 -284,218
Selling General And Administration -366,906 428,266 564,997 530,371 254,343
General And Administrative Expense -347,145 399,614 501,355 475,831 186,665
Depreciation And Amortization In Income Statement -- 74,351 101,803 101,814 107,699
Other Operating Expenses -- -- -- -- 0.00
Operating Expense -644,873 502,617 666,800 632,185 362,042
Operating Income 972,578 -575,060 -906,568 -645,850 -646,260
EBIT 1.3M -1.0M -907,717 -413,802 -4.5M
Interest Expense -34,868 21,019 21,461 18,479 19,316
Interest Expense Non Operating -34,868 21,019 21,461 18,479 19,316
Net Interest Income 34,840 -20,359 -22,610 -20,048 -20,027
Other Income Expense 280,984 -461,101 -- 233,617 -3.8M
Other Non Operating Income Expenses -117.00 -- -- 3,028 25,610
Special Income Charges 281,101 -461,101 0.00 230,589 --
Pretax Income 1.3M -1.1M -929,178 -432,281 -4.5M
Tax Effect Of Unusual Items 42,165 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -2.4M -1.1M -929,178 -432,281 -4.4M
Net Income From Continuing Operation Net Minority Interest 1.3M -1.1M -929,178 -432,281 -4.4M
Net Income Including Noncontrolling Interests -2.4M -1.1M -929,178 -432,281 -4.5M
Minority Interests 0.00 0.00 -- -- --
Net Income Common Stockholders -2.4M -1.1M -929,178 -432,281 -4.4M
Net Income -2.4M -1.1M -929,178 -432,281 -4.4M
EBITDA 1.3M -958,611 -805,914 -311,988 -4.4M
Normalized EBITDA 1.0M -497,510 -805,914 -542,577 -4.4M
Reconciled Depreciation 52,883 76,890 99,263 101,814 107,698
Basic EPS -- -0.01 -0.01 0.00 --
Diluted EPS -- -0.01 -0.01 0.00 --
Basic Average Shares -- 94.9M 94.9M 91.4M --
Diluted Average Shares -- 94.9M 94.9M 91.4M --
Total Unusual Items 281,101 -461,101 0.00 230,589 --
Total Unusual Items Excluding Goodwill 281,101 -461,101 0.00 230,589 --
Tax Rate For Calcs 0.15 0.00 0.00 0.00 0.00
Normalized Income 1.0M -595,419 -929,178 -662,870 -4.4M
Amortization -- -- -- 17,047 379,655
Amortization Of Intangibles Income Statement -- -- -- 17,047 379,655
Depreciation Amortization Depletion Income Statement -- 74,351 101,803 101,814 107,699
Depreciation Income Statement -- -- -- 84,767 --
Diluted NI Availto Com Stockholders -2.4M -1.1M -929,178 -432,281 -4.4M
Gain On Sale Of Ppe -- -461,101 -- -- --
Net Income Continuous Operations 1.3M -1.1M -929,178 -432,281 -4.5M
Net Non Operating Interest Income Expense 34,840 -20,359 -22,610 -20,048 -20,027
Other Gand A -165,650 230,243 160,212 157,860 -17,356
Other Special Charges 0.00 -- -- -230,589 --
Reconciled Cost Of Revenue -570,963 123,214 365,114 84,162 387,618
Salaries And Wages -181,495 169,371 341,143 317,971 204,021
Selling And Marketing Expense -19,761 28,652 63,642 54,540 67,678
Total Expenses -1.2M 628,370 1.0M 716,347 749,659
Total Other Finance Cost 28.00 -660.00 1,149 1,569 711.00
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 14,978 62,220 175,904 182,768 726,514
Cash Cash Equivalents And Short Term Investments 18,862 62,220 175,904 182,768 726,514
Other Short Term Investments 3,884 -- -- -- 0.00
Accounts Receivable 9,953 1,075 37,379 54,756 123,144
Receivables 9,953 1,075 37,379 54,756 123,144
Inventory 0.00 969.00 94,417 405,045 401,476
Prepaid Assets 0.00 0.00 72,133 142,331 142,323
Current Assets 28,815 64,264 379,833 784,900 1.4M
Gross PPE 0.00 2.3M 4.4M 4.4M 4.4M
Accumulated Depreciation 0.00 -700,995 -1.2M -1.2M -1.1M
Net PPE 0.00 1.6M 3.2M 3.2M 3.3M
Goodwill 0.00 180,000 180,000 180,000 90,000
Goodwill And Other Intangible Assets 0.00 527,720 544,767 561,815 488,862
Other Intangible Assets -- 347,720 364,767 381,815 398,862
Total Non Current Assets 0.00 2.2M 3.7M 3.8M 3.8M
Total Assets 28,815 2.2M 4.1M 4.6M 5.2M
Current Debt 325,000 574,674 473,899 131,958 197,473
Current Debt And Capital Lease Obligation 325,000 574,674 625,341 283,951 347,749
Accounts Payable 458,754 266,120 223,585 213,223 142,910
Payables 576,354 266,120 223,585 213,223 333,636
Payables And Accrued Expenses 576,354 266,120 223,585 213,223 333,636
Current Deferred Revenue -- -- -- -- --
Other Current Liabilities 654,985 -- -- -- --
Current Liabilities 1.6M 840,794 848,926 497,174 681,385
Long Term Debt -- 429,800 480,497 497,587 480,633
Long Term Debt And Capital Lease Obligation 0.00 429,800 1.2M 1.3M 1.3M
Long Term Capital Lease Obligation 0.00 0.00 758,790 795,592 834,241
Total Non Current Liabilities Net Minority Interest 4,004 433,804 1.2M 1.3M 1.3M
Total Liabilities Net Minority Interest 1.6M 1.3M 2.1M 1.8M 2.0M
Common Stock 12.1M 12.1M 12.1M 12.1M 12.1M
Capital Stock 12.1M 12.1M 12.1M 12.1M 12.1M
Additional Paid In Capital 1.1M 1.2M 1.1M 1.0M 980,575
Retained Earnings -14.7M -12.3M -11.2M -10.3M -9.8M
Common Stock Equity -1.5M 949,210 2.0M 2.8M 3.2M
Stockholders Equity -1.5M 949,210 2.0M 2.8M 3.2M
Total Equity Gross Minority Interest -1.5M 949,210 2.0M 2.8M 3.2M
Minority Interest 0.00 0.00 0.00 0.00 -54,581
Total Capitalization -1.5M 1.4M 2.5M 3.3M 3.7M
Net Tangible Assets -1.5M 421,490 1.4M 2.2M 2.8M
Tangible Book Value -1.5M 421,490 1.4M 2.2M 2.8M
Working Capital -1.5M -776,530 -469,093 287,726 712,072
Invested Capital -1.2M 2.0M 2.9M 3.4M 3.9M
Total Debt 325,000 1.0M 1.9M 1.6M 1.7M
Net Debt 310,022 942,254 778,492 446,777 --
Share Issued 94.9M 94.9M 94.9M 94.9M 94.9M
Ordinary Shares Number 94.9M 94.9M 94.9M 94.9M 94.9M
Capital Lease Obligations 0.00 0.00 910,232 947,585 984,517
Current Capital Lease Obligation 0.00 0.00 151,442 151,993 150,276
Current Deferred Liabilities -- -- -- -- --
Current Notes Payable -- -- -- -- 0.00
Dueto Related Parties Current 0.00 0.00 0.00 0.00 190,726
Dueto Related Parties Non Current -- -- -- -- --
Finished Goods 0.00 969.00 13,174 156,432 176,212
Line Of Credit -- 375,000 325,000 -- --
Machinery Furniture Equipment 0.00 0.00 725,163 726,873 711,129
Non Current Deferred Liabilities 4,004 4,004 3,960 3,915 3,876
Non Current Deferred Revenue 4,004 4,004 3,960 3,915 3,876
Other Current Borrowings 325,000 199,674 148,899 131,958 197,473
Other Inventories -- -- -- -- --
Other Payable 117,600 -- -- -- --
Other Properties -- 2.3M 3.7M 3.7M 3.7M
Raw Materials 0.00 0.00 80,659 87,436 89,642
Tradeand Other Payables Non Current -- -- -- -- --
Work In Process 0.00 0.00 584.00 161,177 135,622
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 385,322 -715,617 -297,051 -391,467 -480,248
Cash Flow From Continuing Operating Activities 385,323 -715,618 -297,051 -391,467 -480,249
Depreciation And Amortization 52,883 76,890 99,263 101,814 107,698
Depreciation Amortization Depletion 52,883 76,890 99,263 101,814 107,698
Stock Based Compensation -90,957 19,592 124,299 34,465 -36,024
Change In Working Capital 212,110 244,420 408,565 135,124 116,487
Changes In Account Receivables -10,171 36,304 17,377 68,388 10,646
Change In Receivables -10,171 36,304 17,377 68,388 10,646
Change In Inventory 969.00 93,448 310,628 -3,569 246,409
Change In Payables And Accrued Expense 221,312 42,535 10,362 70,313 -75,018
Other Non Cash Items 72,877 -- -- -- 1.8M
Capital Expenditure -- -- -- -105,744 -250,395
Purchase Of PPE -- -- 1,710 -15,744 -250,395
Net PPE Purchase And Sale -458,175 600,993 1,710 -15,744 -250,395
Purchase Of Business -- -- -- -- 45,208
Sale Of Business 0.00 0.00 -- -- 2.4M
Investing Cash Flow -458,175 600,993 1,710 -105,744 2.2M
Cash Flow From Continuing Investing Activities -458,175 600,993 1,710 -105,744 2.2M
Issuance Of Debt -50,000 50,000 -- -- --
Repayment Of Debt -39,536 -49,060 -37,457 -85,454 -104,007
Net Issuance Payments Of Debt -89,536 940.00 287,543 -85,454 -104,007
Issuance Of Capital Stock 0.00 0.00 0.00 0.00 -52,184
Net Common Stock Issuance 0.00 0.00 0.00 0.00 -52,184
Financing Cash Flow 28,202 940.00 288,477 -46,535 -138,391
Cash Flow From Continuing Financing Activities 28,202 940.00 288,477 -46,535 -138,391
Changes In Cash -44,651 -113,684 -6,864 -543,746 1.6M
Beginning Cash Position 62,220 175,904 182,768 726,514 1.7M
End Cash Position 14,978 62,220 175,904 182,768 726,514
Free Cash Flow 385,322 -701,583 -295,341 -497,211 -730,643
Amortization Cash Flow 14,970 -149,935 99,263 101,814 -254,909
Amortization Of Intangibles 14,970 -149,935 99,263 101,814 -254,909
Change In Prepaid Assets 0.00 72,133 70,198 -8.00 -65,550
Common Stock Issuance 0.00 0.00 0.00 0.00 -52,184
Depreciation 37,913 -- -- -- --
Long Term Debt Payments -39,536 -49,060 -37,457 -85,454 -104,007
Net Business Purchase And Sale 0.00 0.00 -- -- 2.5M
Net Income From Continuing Operations -2.4M -1.1M -929,178 -432,281 -4.5M
Net Intangibles Purchase And Sale 0.00 0.00 0.00 -90,000 0.00
Net Long Term Debt Issuance -39,536 -49,060 -37,457 -85,454 -104,007
Net Other Financing Charges 117,738 0.00 934.00 38,919 17,800
Net Short Term Debt Issuance -50,000 50,000 -- -- 0.00
Operating Gains Losses 2.0M 0.00 0.00 -230,589 --
Other Cash Adjustment Outside Changein Cash -- -- -- -- --
Proceeds From Stock Option Exercised -- -- -- -- 0.00
Purchase Of Intangibles 0.00 0.00 0.00 -90,000 0.00
Short Term Debt Issuance -50,000 50,000 -- -- --
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