Imaging Dynamics Company Ltd.
Financial Statements (IFRS) · Amounts in CAD
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 | 7,108 | 45,746 | 42,961 | 8,382 | 17,328 | -- |
| Operating Revenue | 7,108 | 45,746 | 42,961 | 8,382 | 17,328 | -- |
| Cost Of Revenue | 1,412 | 17,520 | 14,476 | 3,023 | 9,827 | -- |
| Gross Profit | 5,696 | 28,226 | 28,485 | 5,359 | 7,501 | -- |
| Selling General And Administration | 129,251 | 147,424 | 197,579 | 109,402 | 275,231 | -- |
| General And Administrative Expense | 129,251 | 147,424 | 197,579 | 111,393 | 275,231 | -- |
| Depreciation And Amortization In Income Statement | 2,399 | 2,399 | -- | -- | 17,755 | 17,696 |
| Other Operating Expenses | 1,925 | 718.00 | -- | -- | 1,833 | -- |
| Operating Expense | 133,575 | 150,541 | 197,579 | 171,885 | 294,819 | -- |
| Operating Income | -127,879 | -122,315 | -169,094 | -166,526 | -287,318 | -- |
| EBIT | -237,144 | 154,018 | -169,094 | -552,453 | -238,051 | -- |
| Interest Expense | 67,397 | 64,758 | 66,229 | 64,452 | 60,921 | -- |
| Interest Expense Non Operating | 67,397 | 64,758 | 66,229 | 64,452 | 60,921 | -- |
| Net Interest Income | -67,397 | -64,758 | -66,229 | -64,452 | -60,921 | -- |
| Other Income Expense | -109,265 | 276,333 | -- | -- | 49,267 | -42,382 |
| Special Income Charges | 0.00 | 6,257 | -- | -- | 0.00 | 0.00 |
| Write Off | -- | 0.00 | -- | -- | -- | 0.00 |
| Gain On Sale Of Security | -109,265 | 270,076 | -- | -- | 49,267 | -42,382 |
| Pretax Income | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Tax Effect Of Unusual Items | 0.00 | 41,450 | 0.00 | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Income From Continuing Operation Net Minority Interest | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Income Including Noncontrolling Interests | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Income Common Stockholders | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Income | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| EBITDA | -234,745 | 156,417 | -151,971 | -534,684 | -220,296 | -- |
| Normalized EBITDA | -125,480 | -119,916 | -151,971 | -534,684 | -269,563 | -- |
| Reconciled Depreciation | 2,399 | 2,399 | 17,123 | 17,769 | 17,755 | -- |
| Basic EPS | -0.03 | 0.01 | -0.02 | -- | -0.03 | -0.03 |
| Diluted EPS | -0.03 | 0.01 | -0.02 | -- | -0.03 | -0.03 |
| Basic Average Shares | 10.3M | 10.3M | 10.3M | -- | 10.3M | 10.3M |
| Diluted Average Shares | 10.3M | 10.3M | 10.3M | -- | 10.3M | 10.3M |
| Total Unusual Items | -109,265 | 276,333 | -- | -- | 49,267 | -42,382 |
| Total Unusual Items Excluding Goodwill | -109,265 | 276,333 | -- | -- | 49,267 | -42,382 |
| Tax Rate For Calcs | 0.00 | 0.15 | 0.00 | 0.00 | 0.00 | -- |
| Normalized Income | -195,276 | -145,623 | -235,323 | -616,905 | -348,239 | -- |
| Depreciation Amortization Depletion Income Statement | 2,399 | 2,399 | -- | -- | 17,755 | 17,696 |
| Diluted NI Availto Com Stockholders | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Gain On Sale Of Ppe | 0.00 | 6,257 | -- | -- | 0.00 | 0.00 |
| Insurance And Claims | 0.00 | -712.00 | -- | -- | 0.00 | 0.00 |
| Net Income Continuous Operations | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Non Operating Interest Income Expense | -67,397 | -64,758 | -66,229 | -64,452 | -60,921 | -- |
| Other Gand A | 83,049 | 98,950 | 197,579 | -259,858 | 165,555 | -- |
| Provision For Doubtful Accounts | 0.00 | -- | -- | -- | 0.00 | -- |
| Reconciled Cost Of Revenue | 1,412 | 17,520 | 14,476 | 3,023 | 9,827 | -- |
| Salaries And Wages | 46,202 | 49,186 | -- | -- | 109,676 | 95,597 |
| Selling And Marketing Expense | -- | -- | -- | -- | 0.00 | -- |
| Total Expenses | 134,987 | 168,061 | 212,055 | 174,908 | 304,646 | -- |
| 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 | 13,228 | 38,729 | 57,717 | 110,470 | 96,742 | -- |
| Cash Cash Equivalents And Short Term Investments | 13,228 | 38,729 | 57,717 | 110,470 | 96,742 | -- |
| Cash Financial | 13,228 | 38,729 | 57,717 | 110,470 | -- | -- |
| Accounts Receivable | 0.00 | 12,042 | 18,466 | 5,735 | 9,234 | -- |
| Receivables | 0.00 | 12,042 | 18,466 | 5,735 | 32,506 | -- |
| Inventory | 16,079 | 16,614 | 22,645 | 24,578 | 21,280 | -- |
| Other Current Assets | 17,890 | 17,890 | 17,890 | 17,890 | 17,890 | -- |
| Current Assets | 47,197 | 85,275 | 116,718 | 158,673 | 168,418 | -- |
| Gross PPE | 87,780 | 87,780 | 396,986 | 396,986 | 396,986 | -- |
| Accumulated Depreciation | -56,433 | -54,034 | -306,855 | -289,732 | -271,963 | -- |
| Net PPE | 31,347 | 33,746 | 90,131 | 107,254 | 125,023 | -- |
| Total Non Current Assets | 31,347 | 33,746 | 90,131 | 107,254 | 125,023 | -- |
| Total Assets | 78,544 | 119,021 | 206,849 | 265,927 | 293,441 | -- |
| Current Debt | 4.8M | 4.6M | 4.8M | 4.6M | 4.2M | -- |
| Current Debt And Capital Lease Obligation | 4.8M | 4.6M | 4.8M | 4.7M | 4.3M | -- |
| Accounts Payable | 132,859 | 153,081 | 139,571 | 110,506 | 21,416 | -- |
| Payables | 161,327 | 174,246 | 169,422 | 151,593 | 104,783 | -- |
| Payables And Accrued Expenses | 938,122 | 869,056 | 833,901 | 752,102 | 607,783 | -- |
| Current Accrued Expenses | 776,795 | 694,810 | 664,479 | 600,509 | 503,000 | -- |
| Current Deferred Revenue | 25,531 | 25,021 | 26,366 | 26,389 | 24,756 | -- |
| Other Current Liabilities | -- | -- | 1.00 | -- | 3,000 | -- |
| Current Liabilities | 5.8M | 5.5M | 5.7M | 5.5M | 4.9M | -- |
| Long Term Debt And Capital Lease Obligation | -- | -- | -- | 0.00 | 15,644 | 38,362 |
| Long Term Capital Lease Obligation | -- | -- | -- | 0.00 | 15,644 | 38,362 |
| Total Non Current Liabilities Net Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 15,644 | -- |
| Total Liabilities Net Minority Interest | 5.8M | 5.5M | 5.7M | 5.5M | 4.9M | -- |
| Common Stock | 96.5M | 96.5M | 96.5M | 96.5M | 96.5M | -- |
| Capital Stock | 96.5M | 96.5M | 96.5M | 96.5M | 96.5M | -- |
| Additional Paid In Capital | 15.3M | 15.3M | 15.3M | 15.3M | 15.3M | -- |
| Retained Earnings | -117.5M | -117.2M | -117.3M | -117.1M | -116.5M | -- |
| Common Stock Equity | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Stockholders Equity | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Total Equity Gross Minority Interest | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Total Capitalization | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Net Tangible Assets | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Tangible Book Value | -5.7M | -5.4M | -5.5M | -5.3M | -4.6M | -- |
| Working Capital | -5.7M | -5.4M | -5.6M | -5.4M | -4.8M | -- |
| Invested Capital | -906,362 | -794,384 | -732,272 | -610,359 | -471,069 | -- |
| Total Debt | 4.8M | 4.6M | 4.8M | 4.7M | 4.3M | -- |
| Net Debt | 4.8M | 4.6M | 4.7M | 4.5M | 4.1M | -- |
| Share Issued | 10.3M | 10.3M | 10.3M | 10.3M | 10.3M | -- |
| Ordinary Shares Number | 10.3M | 10.3M | 10.3M | 10.3M | 10.3M | -- |
| Allowance For Doubtful Accounts Receivable | -- | -- | 0.00 | 0.00 | -- | 0.00 |
| Buildings And Improvements | -- | -- | 309,206 | 309,206 | -- | -- |
| Capital Lease Obligations | 0.00 | 0.00 | 60,243 | 81,333 | 101,561 | -- |
| Current Capital Lease Obligation | 0.00 | 0.00 | 60,243 | 81,333 | 85,917 | -- |
| Current Deferred Liabilities | 25,531 | 25,021 | 26,366 | 26,389 | 24,756 | -- |
| Current Notes Payable | 4.5M | 4.3M | -- | -- | -- | -- |
| Current Provisions | 21,253 | 19,328 | 18,610 | 16,462 | 27,410 | -- |
| Finished Goods | 6,514 | 7,049 | 13,080 | 15,013 | 14,366 | -- |
| Gross Accounts Receivable | -- | 12,042 | 18,466 | 5,735 | -- | 5,154 |
| Interest Payable | 776,795 | 694,810 | 664,479 | 600,509 | 503,000 | -- |
| Machinery Furniture Equipment | 87,780 | 87,780 | 87,780 | 87,780 | 87,780 | -- |
| Other Current Borrowings | 286,652 | 284,677 | 4.8M | 4.6M | 4.2M | -- |
| Other Payable | 28,468 | 21,165 | 29,851 | 41,087 | 83,367 | -- |
| Other Properties | -- | -- | -- | -- | 309,206 | 309,206 |
| Other Receivables | -- | -- | -- | -- | 23,272 | 23,272 |
| Properties | -- | -- | 0.00 | 0.00 | -- | -- |
| Raw Materials | 9,565 | 9,565 | 9,565 | 9,565 | 6,914 | -- |
| 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 | -108,799 | -137,693 | -141,608 | -175,768 | -295,140 | -- |
| Cash Flow From Continuing Operating Activities | -108,799 | -137,693 | -141,608 | -175,768 | -295,140 | -- |
| Depreciation And Amortization | 2,399 | 2,399 | 17,123 | 17,769 | 17,755 | -- |
| Depreciation Amortization Depletion | 2,399 | 2,399 | 17,123 | 17,769 | 17,755 | -- |
| Change In Working Capital | 82,153 | 46,264 | 70,979 | 166,425 | 29,044 | -- |
| Change In Receivables | 12,042 | 6,424 | -12,731 | 26,771 | -4,079 | -- |
| Change In Inventory | 535.00 | 6,031 | 1,933 | -3,298 | -4,835 | -- |
| Change In Payables And Accrued Expense | 69,066 | 35,154 | 81,800 | 141,319 | 38,338 | -- |
| Change In Payable | 69,066 | 35,154 | 81,800 | 141,319 | 38,338 | -- |
| Change In Other Working Capital | 510.00 | -1,345 | -23.00 | 1,633 | -380.00 | -- |
| Other Non Cash Items | 1,925 | 718.00 | 4,981 | -53,136 | 6,300 | -- |
| Capital Expenditure | -- | -- | -- | -- | -799.00 | -3,172 |
| Purchase Of PPE | 0.00 | 0.00 | -- | 0.00 | -799.00 | -3,172 |
| Net PPE Purchase And Sale | 0.00 | 0.00 | -- | 0.00 | -799.00 | -3,172 |
| Investing Cash Flow | 0.00 | 0.00 | 0.00 | 0.00 | -799.00 | -- |
| Cash Flow From Continuing Investing Activities | 0.00 | 0.00 | -- | 0.00 | -799.00 | -3,172 |
| Issuance Of Debt | 83,298 | 118,705 | 112,778 | 213,419 | 386,096 | -- |
| Repayment Of Debt | 0.00 | 0.00 | -23,923 | -23,923 | -23,923 | -- |
| Net Issuance Payments Of Debt | 83,298 | 118,705 | 88,855 | 189,496 | 362,173 | -- |
| Financing Cash Flow | 83,298 | 118,705 | 88,855 | 189,496 | 362,173 | -- |
| Cash Flow From Continuing Financing Activities | 83,298 | 118,705 | 88,855 | 189,496 | 362,173 | -- |
| Changes In Cash | -25,501 | -18,988 | -52,753 | 13,728 | 66,234 | -- |
| Beginning Cash Position | 38,729 | 57,717 | 110,470 | 96,742 | 30,508 | -- |
| End Cash Position | 13,228 | 38,729 | 57,717 | 110,470 | 96,742 | -- |
| Free Cash Flow | -108,799 | -137,693 | -141,608 | -175,768 | -295,939 | -- |
| Interest Paid Supplemental Data | -- | 0.00 | -- | -- | -- | 0.00 |
| Change In Prepaid Assets | -- | -- | 0.00 | 0.00 | 0.00 | -- |
| Depreciation | 2,399 | 2,399 | 17,123 | 17,769 | 17,755 | -- |
| Gain Loss On Sale Of PPE | 0.00 | -6,257 | -- | -- | 0.00 | 0.00 |
| Long Term Debt Payments | 0.00 | 0.00 | -23,923 | -23,923 | -23,923 | -- |
| Net Foreign Currency Exchange Gain Loss | 109,265 | -270,077 | 632.00 | 310,079 | -49,267 | -- |
| Net Income From Continuing Operations | -304,541 | 89,260 | -235,323 | -616,905 | -298,972 | -- |
| Net Long Term Debt Issuance | 0.00 | 0.00 | -23,923 | -23,923 | -23,923 | -- |
| Net Short Term Debt Issuance | 83,298 | 118,705 | 112,778 | 213,419 | 386,096 | -- |
| Operating Gains Losses | 109,265 | -276,334 | 632.00 | 310,079 | -49,267 | -- |
| Short Term Debt Issuance | 83,298 | 118,705 | 112,778 | 213,419 | 386,096 | -- |