Hampton Financial Corporation
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Total Revenue | 9.0M | 8.0M | 6.1M | 15.3M | -- |
| Operating Revenue | 9.0M | 8.0M | 6.1M | 15.3M | -- |
| Cost Of Revenue | 6.4M | 6.0M | 6.0M | 10.1M | -- |
| Gross Profit | 2.6M | 1.9M | 33,000 | 5.2M | -- |
| Selling General And Administration | 5.1M | 3.4M | 4.1M | 4.4M | -- |
| General And Administrative Expense | 5.1M | 3.4M | 4.1M | 4.4M | -- |
| Depreciation And Amortization In Income Statement | 566,000 | 450,000 | 161,000 | 152,000 | -- |
| Other Operating Expenses | 125,000 | 175,000 | -- | 180,000 | -100,000 |
| Operating Expense | 6.0M | 4.7M | 4.2M | 4.7M | -- |
| Operating Income | -3.3M | -2.8M | -4.2M | 476,000 | -- |
| EBIT | -2.0M | -985,000 | -1.6M | 2.4M | -- |
| Interest Expense | 2.2M | 1.8M | 1.2M | 1.1M | -- |
| Interest Expense Non Operating | 2.2M | 1.8M | 1.2M | 1.1M | -- |
| Interest Income | 1.1M | 1.4M | 2.3M | 1.7M | -- |
| Interest Income Non Operating | 1.1M | 1.4M | 2.3M | 1.7M | -- |
| Net Interest Income | -1.1M | -413,000 | 1.1M | 601,000 | -- |
| Other Income Expense | 234,000 | 403,000 | 324,000 | 209,000 | -- |
| Other Non Operating Income Expenses | 234,000 | 392,000 | 324,000 | 209,000 | -- |
| Special Income Charges | 0.00 | 11,000 | 0.00 | -- | -- |
| Pretax Income | -4.2M | -2.8M | -2.8M | 1.3M | -- |
| Tax Provision | 24,000 | -21,000 | 140,000 | -447,000 | -- |
| Tax Effect Of Unusual Items | 0.00 | 83.67 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Income From Continuing Operation Net Minority Interest | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Income Including Noncontrolling Interests | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Income Common Stockholders | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Income | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| EBITDA | -1.5M | -534,000 | -1.4M | 2.5M | -- |
| Normalized EBITDA | -1.5M | -545,000 | -1.4M | 2.5M | -- |
| Reconciled Depreciation | 566,000 | 451,000 | 161,000 | 152,000 | -- |
| Basic EPS | -0.08 | -0.07 | -0.09 | 0.06 | -- |
| Diluted EPS | -0.08 | -0.07 | -0.09 | 0.05 | -- |
| Basic Average Shares | 53.6M | 40.5M | 30.9M | 30.6M | -- |
| Diluted Average Shares | 53.6M | 40.5M | 48.9M | 41.3M | -- |
| Total Unusual Items | 0.00 | 11,000 | 0.00 | -- | -- |
| Total Unusual Items Excluding Goodwill | 0.00 | 11,000 | 0.00 | -- | -- |
| Tax Rate For Calcs | 0.15 | 0.01 | 0.40 | 0.26 | -- |
| Normalized Income | -4.2M | -2.8M | -2.9M | 1.7M | -- |
| Amortization | 414,000 | 296,000 | -- | -- | -- |
| Amortization Of Intangibles Income Statement | 414,000 | 296,000 | -- | -- | -- |
| Depreciation Amortization Depletion Income Statement | 566,000 | 450,000 | 161,000 | 152,000 | -- |
| Depreciation Income Statement | 152,000 | 152,000 | 161,000 | 152,000 | -- |
| Diluted NI Availto Com Stockholders | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Gain On Sale Of Ppe | 0.00 | -40,000 | 0.00 | -- | -- |
| Net Income Continuous Operations | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Non Operating Interest Income Expense | -1.1M | -413,000 | 1.1M | 601,000 | -- |
| Other Gand A | 5.1M | 3.4M | 4.1M | 4.4M | -- |
| Other Special Charges | -- | -51,000 | -- | -- | -- |
| Provision For Doubtful Accounts | 209,000 | 703,000 | 0.00 | -- | -- |
| Reconciled Cost Of Revenue | 6.4M | 6.0M | 6.0M | 10.1M | -- |
| Total Expenses | 12.4M | 10.7M | 10.3M | 14.8M | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 2.9M | 2.2M | 504,000 | 4.2M | -- |
| Cash Cash Equivalents And Short Term Investments | 4.4M | 2.6M | 938,000 | 8.3M | -- |
| Cash Financial | 2.9M | 2.2M | 504,000 | 4.2M | -- |
| Other Short Term Investments | 1.5M | 392,000 | 434,000 | 4.1M | -- |
| Accounts Receivable | 4.5M | 9.4M | 239,000 | 1.7M | -- |
| Receivables | 5.7M | 10.1M | 2.6M | 2.6M | -- |
| Prepaid Assets | 842,000 | 1.2M | 1.8M | 124,000 | -- |
| Other Current Assets | 3,000 | 28,000 | 15,000 | 107,000 | -- |
| Current Assets | 11.8M | 14.6M | 5.7M | 11.8M | -- |
| Gross PPE | 1.9M | 1.9M | 1.9M | 1.9M | -- |
| Accumulated Depreciation | -914,000 | -762,000 | -618,000 | -457,000 | -- |
| Net PPE | 939,000 | 1.1M | 1.3M | 1.4M | -- |
| Goodwill | 7.0M | 7.0M | 0.00 | -- | -- |
| Goodwill And Other Intangible Assets | 7.0M | 7.4M | 0.00 | -- | -- |
| Other Intangible Assets | -- | 414,000 | -- | -- | -- |
| Total Non Current Assets | 16.1M | 18.4M | 4.6M | 6.0M | -- |
| Total Assets | 27.8M | 33.0M | 10.3M | 17.8M | -- |
| Current Debt | 5.0M | 2.0M | -- | 3.2M | 2.0M |
| Current Debt And Capital Lease Obligation | 5.2M | 2.2M | 144,000 | 3.4M | -- |
| Accounts Payable | 1.5M | 1.3M | 1.4M | 2.5M | -- |
| Payables | 1.5M | 1.3M | 1.5M | 4.0M | -- |
| Payables And Accrued Expenses | 1.5M | 1.3M | 1.5M | 4.0M | -- |
| Other Current Liabilities | 459,000 | 29,000 | 15,000 | 2.6M | -- |
| Current Liabilities | 7.5M | 3.7M | 1.7M | 10.1M | -- |
| Long Term Debt | 16.8M | 21.6M | 10.4M | 6.4M | -- |
| Long Term Debt And Capital Lease Obligation | 18.0M | 23.0M | 11.9M | 8.1M | -- |
| Long Term Capital Lease Obligation | 1.2M | 1.4M | 1.5M | 1.7M | -- |
| Total Non Current Liabilities Net Minority Interest | 18.0M | 23.0M | 11.9M | 8.1M | -- |
| Total Liabilities Net Minority Interest | 25.4M | 26.7M | 13.6M | 18.3M | -- |
| Common Stock | 26.9M | 26.8M | 15.3M | 15.0M | -- |
| Capital Stock | 26.9M | 26.8M | 15.3M | 15.0M | -- |
| Additional Paid In Capital | 2.4M | 2.2M | 2.3M | 2.3M | -- |
| Retained Earnings | -29.8M | -25.6M | -22.9M | -19.4M | -- |
| Gains Losses Not Affecting Retained Earnings | 35,000 | 34,000 | 34,000 | 36,000 | -- |
| Other Equity Adjustments | 35,000 | 34,000 | 34,000 | 36,000 | -- |
| Common Stock Equity | 1.5M | 5.4M | -3.3M | -426,000 | -- |
| Stockholders Equity | 1.5M | 5.4M | -3.3M | -426,000 | -- |
| Total Equity Gross Minority Interest | 2.4M | 6.4M | -3.3M | -426,000 | -- |
| Minority Interest | 910,000 | 910,000 | 0.00 | -- | -- |
| Total Capitalization | 18.3M | 27.1M | 7.1M | 6.0M | -- |
| Net Tangible Assets | -5.5M | -2.0M | -3.3M | -426,000 | -- |
| Tangible Book Value | -5.5M | -2.0M | -3.3M | -426,000 | -- |
| Working Capital | 4.3M | 11.0M | 4.0M | 1.7M | -- |
| Invested Capital | 23.3M | 29.1M | 7.1M | 9.2M | -- |
| Total Debt | 23.2M | 25.2M | 12.1M | 11.5M | -- |
| Net Debt | 18.9M | 21.4M | 9.9M | 5.5M | -- |
| Share Issued | 53.8M | 53.5M | 31.1M | 30.6M | -- |
| Ordinary Shares Number | 53.8M | 53.5M | 31.1M | 30.6M | -- |
| Allowance For Doubtful Accounts Receivable | -420,000 | -2.5M | -- | -- | -- |
| Buildings And Improvements | 1.9M | 1.9M | 1.9M | 1.9M | -- |
| Capital Lease Obligations | 1.4M | 1.5M | 1.7M | 1.8M | -- |
| Current Capital Lease Obligation | 173,000 | 158,000 | 144,000 | 130,000 | -- |
| Current Notes Payable | -- | -- | 0.00 | 2.0M | 2.0M |
| Current Provisions | 300,000 | 175,000 | -- | 180,000 | -- |
| Duefrom Related Parties Current | 289,000 | 289,000 | 2.0M | 100,000 | -- |
| Duefrom Related Parties Non Current | 2.0M | 2.3M | 800,000 | 2.8M | -- |
| Gross Accounts Receivable | 4.9M | 11.9M | 239,000 | -- | -- |
| Hedging Assets Current | 851,000 | 648,000 | 345,000 | 740,000 | -- |
| Loans Receivable | 66,000 | 6,000 | 98,000 | -- | 0.00 |
| Machinery Furniture Equipment | -- | 51,000 | 51,000 | 0.00 | -- |
| Non Current Accounts Receivable | 3.5M | 2.6M | 800,000 | 2.8M | -- |
| Non Current Deferred Assets | 1.3M | 1.3M | 307,000 | 447,000 | -- |
| Non Current Deferred Taxes Assets | 1.3M | 1.3M | 307,000 | 447,000 | -- |
| Non Current Note Receivables | 3.0M | 4.6M | 179,000 | 275,000 | -- |
| Non Current Prepaid Assets | 305,000 | 1.4M | 2.0M | 1.1M | -- |
| Other Current Borrowings | 5.0M | 2.0M | -- | 1.2M | -- |
| Other Equity Interest | 2.0M | 2.1M | 2.0M | 1.7M | -- |
| Other Payable | 53,000 | 8,000 | 51,000 | 1.6M | -- |
| Other Properties | -- | -- | -- | 1.9M | 1.9M |
| Other Receivables | 802,000 | 370,000 | 292,000 | 737,000 | -- |
| Preferred Securities Outside Stock Equity | -- | -- | -- | 0.00 | 2.3M |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow | -1.9M | -1.2M | -1.6M | 4.1M | -- |
| Cash Flow From Continuing Operating Activities | -1.9M | -1.2M | -1.6M | 4.1M | -- |
| Depreciation And Amortization | 566,000 | 451,000 | 161,000 | 152,000 | -- |
| Depreciation Amortization Depletion | 566,000 | 451,000 | 161,000 | 152,000 | -- |
| Stock Based Compensation | 69,000 | 0.00 | 158,000 | 11,000 | -- |
| Deferred Tax | 24,000 | -21,000 | 140,000 | -447,000 | -- |
| Deferred Income Tax | 24,000 | -21,000 | 140,000 | -447,000 | -- |
| Change In Working Capital | -185,000 | -61,000 | -779,000 | 1.6M | -- |
| Changes In Account Receivables | 517,000 | 106,000 | -253,000 | -1.5M | -- |
| Change In Receivables | -1.7M | -239,000 | 288,000 | 1.7M | -- |
| Change In Payables And Accrued Expense | 209,000 | -634,000 | -2.0M | 2.2M | -- |
| Change In Payable | 209,000 | -634,000 | -2.0M | 2.2M | -- |
| Change In Other Working Capital | 125,000 | 175,000 | -180,000 | -3.4M | -- |
| Change In Other Current Assets | -602,000 | 103,000 | 3.8M | 273,000 | -- |
| Change In Other Current Liabilities | -- | 0.00 | -1.2M | 1.2M | 0.00 |
| Other Non Cash Items | 2.0M | 1.5M | 1.3M | 851,000 | -- |
| Capital Expenditure | -- | -- | -51,000 | -- | -- |
| Purchase Of PPE | -- | 0.00 | -51,000 | 0.00 | -- |
| Net PPE Purchase And Sale | -- | 0.00 | -51,000 | 0.00 | -- |
| Sale Of Business | 0.00 | 316,000 | 0.00 | -- | -- |
| Purchase Of Investment | -- | -- | 0.00 | -4.0M | -50,000 |
| Sale Of Investment | -- | -- | 0.00 | 187,000 | -- |
| Net Investment Purchase And Sale | -- | -- | 0.00 | -3.8M | -50,000 |
| Investing Cash Flow | 0.00 | 367,000 | -51,000 | -3.8M | -- |
| Cash Flow From Continuing Investing Activities | 0.00 | 367,000 | -51,000 | -3.8M | -- |
| Issuance Of Debt | 9.4M | 3.5M | 3.9M | 4.3M | -- |
| Repayment Of Debt | -5.7M | -288,000 | -2.3M | -1.3M | -- |
| Net Issuance Payments Of Debt | 3.7M | 3.2M | 1.6M | 3.0M | -- |
| Issuance Of Capital Stock | 179,000 | 350,000 | 350,000 | 0.00 | -- |
| Repurchase Of Capital Stock | -- | 0.00 | -2.4M | 0.00 | -100,000 |
| Net Common Stock Issuance | 179,000 | 350,000 | 350,000 | 0.00 | -- |
| Common Stock Dividend Paid | -- | 0.00 | -611,000 | -611,000 | 0.00 |
| Common Stock Payments | -- | -- | -- | 0.00 | -100,000 |
| Financing Cash Flow | 2.6M | 2.6M | -2.0M | 1.7M | -- |
| Cash Flow From Continuing Financing Activities | 2.6M | 2.6M | -2.0M | 1.7M | -- |
| Effect Of Exchange Rate Changes | 1,000 | 0.00 | -2,000 | -7,000 | -- |
| Changes In Cash | 723,000 | 1.7M | -3.7M | 2.0M | -- |
| Beginning Cash Position | 2.2M | 504,000 | 4.2M | 2.2M | -- |
| End Cash Position | 2.9M | 2.2M | 504,000 | 4.2M | -- |
| Free Cash Flow | -1.9M | -1.2M | -1.7M | 4.1M | -- |
| Amortization Cash Flow | 414,000 | 296,000 | 0.00 | -- | -- |
| Amortization Of Intangibles | 414,000 | 296,000 | 0.00 | -- | -- |
| Cash Dividends Paid | 0.00 | 0.00 | -611,000 | -806,000 | -- |
| Change In Account Payable | 164,000 | -591,000 | -460,000 | 600,000 | -- |
| Change In Prepaid Assets | 1.7M | 534,000 | -1.5M | -318,000 | -- |
| Common Stock Issuance | 179,000 | 350,000 | 350,000 | 0.00 | -- |
| Depreciation | 152,000 | 155,000 | 161,000 | 152,000 | -- |
| Gain Loss On Investment Securities | -- | -- | 15,000 | 195,000 | 195,000 |
| Interest Paid Cff | -1.2M | -1.0M | -915,000 | -539,000 | -- |
| Long Term Debt Issuance | 9.4M | 3.5M | 3.9M | 3.3M | -- |
| Long Term Debt Payments | -5.7M | -288,000 | -2.3M | -1.3M | -- |
| Net Business Purchase And Sale | 0.00 | 316,000 | 0.00 | -- | -- |
| Net Income From Continuing Operations | -4.2M | -2.7M | -2.9M | 1.7M | -- |
| Net Long Term Debt Issuance | 3.7M | 3.2M | 1.6M | 2.0M | -- |
| Net Other Financing Charges | -- | -- | -15,000 | -- | -- |
| Net Other Investing Changes | -- | 51,000 | -- | -- | 2.1M |
| Net Preferred Stock Issuance | -- | 0.00 | -2.4M | 0.00 | -- |
| Net Short Term Debt Issuance | -- | -- | 0.00 | 1.0M | 1.7M |
| Operating Gains Losses | -- | 40,000 | 132,000 | 195,000 | 195,000 |
| Pension And Employee Benefit Expense | -- | 0.00 | 117,000 | 0.00 | -- |
| Preferred Stock Dividend Paid | -- | -- | -15,000 | -195,000 | -195,000 |
| Preferred Stock Payments | -- | 0.00 | -2.4M | 0.00 | -- |
| Provisionand Write Offof Assets | -- | -- | -- | -- | -100,000 |
| Short Term Debt Issuance | -- | -- | 0.00 | 1.0M | 1.9M |
| Short Term Debt Payments | -- | -- | -- | -1.0M | -180,000 |
| Unrealized Gain Loss On Investment Securities | -210,000 | -363,000 | 213,000 | -65,000 | -- |