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Highlander Silver Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Total Revenue 0.00 0.00 0.00 0.00 --
Operating Revenue 0.00 0.00 0.00 0.00 --
Cost Of Revenue -- 29,608 10,413 9,980 7,260
Gross Profit -- -29,608 -10,413 -9,980 -7,260
Selling General And Administration 5.6M 1.7M 744,930 908,266 --
General And Administrative Expense 5.3M 1.7M 729,692 862,272 --
Other Operating Expenses 7.5M 1.4M 106,511 57,771 --
Operating Expense 13.1M 3.1M 851,441 966,037 --
Operating Income -13.1M -3.1M -861,854 -976,017 --
EBIT -12.9M -3.1M -861,854 -976,017 --
Interest Expense 237,243 8,237 -- -- --
Interest Expense Non Operating 237,243 8,237 -- -- --
Interest Income 509,733 152,663 19,353 15,276 --
Interest Income Non Operating 509,733 152,663 19,353 15,276 --
Net Interest Income 272,490 144,426 19,353 15,276 --
Other Income Expense -226,244 -111,415 -4.7M 242,118 --
Other Non Operating Income Expenses -- 46,074 42,167 -- --
Special Income Charges -44,758 -111,415 -4.7M 0.00 --
Restructuring And Mergern Acquisition -- 91,094 0.00 0.00 860,970
Write Off 182,052 86,540 76,794 0.00 --
Gain On Sale Of Security -181,486 26,537 -63,738 242,118 --
Pretax Income -13.1M -3.1M -5.5M -718,623 --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -13.1M -3.1M -5.5M -718,623 --
Net Income From Continuing Operation Net Minority Interest -13.1M -3.1M -5.5M -718,623 --
Net Income Including Noncontrolling Interests -13.1M -3.1M -5.5M -718,623 --
Net Income Common Stockholders -13.1M -3.1M -5.5M -718,623 --
Net Income -13.1M -3.1M -5.5M -718,623 --
EBITDA -12.8M -3.0M -851,441 -966,037 --
Normalized EBITDA -12.6M -2.9M 3.9M -1.2M --
Reconciled Depreciation 28,183 29,608 10,413 9,980 --
Basic EPS -0.14 -0.05 -0.17 -0.02 --
Diluted EPS -0.14 -0.05 -0.17 -0.02 --
Basic Average Shares 94.8M 67.1M 30.4M 30.3M --
Diluted Average Shares 94.8M 67.1M 30.4M 30.3M --
Total Unusual Items -226,244 -111,415 -4.7M 242,118 --
Total Unusual Items Excluding Goodwill -226,244 -111,415 -4.7M 242,118 --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -12.9M -3.0M -800,334 -960,741 --
Diluted NI Availto Com Stockholders -13.1M -3.1M -5.5M -718,623 --
Gain On Sale Of Ppe 137,294 11,847 0.00 -- --
Impairment Of Capital Assets 0.00 36,722 4.6M 0.00 --
Net Income Continuous Operations -13.1M -3.1M -5.5M -718,623 --
Net Non Operating Interest Income Expense 272,490 144,426 19,353 15,276 --
Other Gand A 1.5M 908,214 504,378 462,279 --
Other Taxes -- -- -- 0.00 10,778
Reconciled Cost Of Revenue -- 29,608 10,413 9,980 7,260
Salaries And Wages 3.8M 768,220 225,314 399,993 --
Selling And Marketing Expense 264,409 9,177 15,238 45,994 --
Total Expenses 13.1M 3.1M 861,854 976,017 --
Total Operating Income As Reported -13.1M -3.1M -925,592 -733,899 --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Cash And Cash Equivalents 102.4M 2.5M 229,702 2.0M --
Cash Cash Equivalents And Short Term Investments 102.4M 2.5M 229,702 2.0M --
Cash Financial -- -- 229,702 2.0M 3.5M
Accounts Receivable 93,968 290,357 8,904 -- --
Receivables 279,577 290,357 8,904 42,961 --
Prepaid Assets -- 25,536 14,268 22,680 14,660
Other Current Assets 220,672 -- -- -- --
Current Assets 102.9M 2.8M 252,874 2.0M --
Gross PPE -- 12.3M 344,144 3.7M 2.2M
Accumulated Depreciation -- -108,085 -78,477 -- --
Net PPE 12.2M 12.2M 265,667 3.7M --
Other Non Current Assets 60,630 59,052 -- -- --
Total Non Current Assets 12.5M 12.4M 265,667 3.7M --
Total Assets 115.5M 15.2M 518,541 5.7M --
Accounts Payable 1.8M 372,481 234,986 -- --
Payables 3.6M 2.1M 234,986 -- --
Payables And Accrued Expenses 3.6M 2.1M 234,986 289,220 --
Current Liabilities 3.6M 2.1M 234,986 289,220 --
Total Non Current Liabilities Net Minority Interest 634,151 2.2M 0.00 0.00 --
Total Liabilities Net Minority Interest 4.2M 4.2M 234,986 289,220 --
Common Stock 131.8M 19.5M 7.2M 7.2M --
Capital Stock 131.8M 19.5M 7.2M 7.2M --
Additional Paid In Capital -- -- 1.4M 1.3M 1.1M
Retained Earnings -24.4M -10.1M -8.3M -2.8M --
Gains Losses Not Affecting Retained Earnings 3.8M 1.5M 1.3M -297,520 --
Other Equity Adjustments 3.3M 1.7M 1.4M -- --
Common Stock Equity 111.3M 10.9M 283,555 5.4M --
Stockholders Equity 111.3M 10.9M 283,555 5.4M --
Total Equity Gross Minority Interest 111.3M 10.9M 283,555 5.4M --
Minority Interest -- -- -- 0.00 0.00
Total Capitalization 111.3M 10.9M 283,555 5.4M --
Net Tangible Assets 111.3M 10.9M 283,555 5.4M --
Tangible Book Value 111.3M 10.9M 283,555 5.4M --
Working Capital 99.4M 756,931 17,888 1.7M --
Invested Capital 111.3M 10.9M 283,555 5.4M --
Share Issued 128.6M 81.2M 30.5M 30.4M --
Ordinary Shares Number 128.6M 81.2M 30.5M 30.4M --
Construction In Progress -- 57,063 0.00 -- --
Foreign Currency Translation Adjustments 505,676 -237,224 -63,983 -297,520 --
Long Term Provisions 634,151 492,426 -- -- --
Machinery Furniture Equipment -- 92,744 89,573 20,843 26,389
Non Current Accounts Receivable 248,803 89,730 -- -- --
Other Equity Interest -- 46,319 46,319 46,319 46,319
Other Payable 1.7M 1.7M -- -- --
Other Properties -- 12.2M 254,571 3.6M 2.2M
Taxes Receivable 185,609 -- 8,904 42,961 18,778
Tradeand Other Payables Non Current 0.00 1.7M 0.00 -- --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Operating Cash Flow -10.5M -2.5M -617,766 -243,447 --
Cash Flow From Continuing Operating Activities -10.5M -2.5M -617,766 -243,447 --
Depreciation And Amortization 28,183 29,608 10,413 9,980 --
Depreciation Amortization Depletion 28,183 29,608 10,413 9,980 --
Stock Based Compensation 2.1M 677,126 225,314 399,993 --
Change In Working Capital 645,921 -96,609 40,746 65,203 --
Changes In Account Receivables -1,020 -81,965 -- -- -11,506
Change In Receivables -330,345 -88,419 -42,737 -24,183 --
Change In Payables And Accrued Expense 1.2M 3,078 75,071 97,406 --
Other Non Cash Items -149,049 19,279 -30,167 -- 875,595
Capital Expenditure -209,752 -68,265 -- -1,876 --
Purchase Of PPE -209,752 -68,265 0.00 -1,876 --
Net PPE Purchase And Sale -72,458 -60,491 0.00 -1,876 --
Purchase Of Business 0.00 -7.2M 0.00 -- --
Sale Of Business -- 109,676 0.00 0.00 3.4M
Investing Cash Flow -1.3M -7.1M -1.3M -1.0M --
Cash Flow From Continuing Investing Activities -1.3M -7.1M -1.3M -1.0M --
Issuance Of Capital Stock 111.9M 12.2M 0.00 -- --
Net Common Stock Issuance 111.9M 12.2M 0.00 -- --
Financing Cash Flow 111.8M 12.2M 0.00 10,750 --
Cash Flow From Continuing Financing Activities 111.8M 12.2M 0.00 10,750 --
Effect Of Exchange Rate Changes -59,589 -368,832 164,551 -260,132 --
Changes In Cash 100.0M 2.6M -1.9M -1.3M --
Beginning Cash Position 2.5M 229,702 2.0M 3.5M --
End Cash Position 102.4M 2.5M 229,702 2.0M --
Free Cash Flow -10.8M -2.5M -617,766 -245,323 --
Asset Impairment Charge 182,052 123,262 4.7M 0.00 --
Change In Prepaid Assets -195,136 -11,268 8,412 -8,020 --
Common Stock Issuance 111.9M 12.2M 0.00 -- --
Depreciation 28,183 29,608 10,413 9,980 --
Gain Loss On Sale Of PPE -137,294 0.00 -- -- --
Interest Received Cfi 460,702 9,680 0.00 -- --
Net Business Purchase And Sale 0.00 -7.0M 0.00 0.00 --
Net Foreign Currency Exchange Gain Loss -83,856 -119,928 0.00 -- --
Net Income From Continuing Operations -13.1M -3.1M -5.5M -718,623 --
Net Other Financing Charges -213,367 -43,020 -- -- --
Net Other Investing Changes -1.7M -1.2M -1.3M -1.0M --
Operating Gains Losses -221,150 -119,928 -- -- --
Proceeds From Stock Option Exercised 196,805 3,750 0.00 10,750 --
Sale Of PPE 137,294 7,774 0.00 -- --
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