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JEMTEC Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Total Revenue 1.9M 1.7M 1.4M 2.8M --
Operating Revenue 1.6M 1.4M 1.2M 2.8M --
Cost Of Revenue 1.1M 1.0M 1.0M -- --
Gross Profit 771,167 680,110 422,489 -- --
Selling General And Administration 518,297 509,292 555,114 818,502 --
General And Administrative Expense 518,297 509,292 555,114 818,502 --
Depreciation And Amortization In Income Statement 29,087 27,795 30,599 33,886 --
Other Operating Expenses 85,771 71,505 79,588 1.2M --
Operating Expense 633,155 608,592 665,301 2.0M --
Operating Income 138,012 71,518 -242,812 790,306 --
EBIT 190,113 120,582 -219,875 781,600 --
Interest Expense 2,402 1,747 2,031 643.00 --
Interest Expense Non Operating 2,402 1,747 2,031 643.00 --
Interest Income 54,850 56,331 36,157 5,540 --
Interest Income Non Operating 54,850 56,331 36,157 5,540 --
Net Interest Income 52,448 54,584 34,126 4,897 --
Other Income Expense -2,749 -7,267 -13,220 -14,246 --
Gain On Sale Of Security -2,749 -7,267 -13,220 -14,246 --
Pretax Income 187,711 118,835 -221,906 780,957 --
Tax Provision 50,000 28,534 -15,000 230,000 --
Tax Effect Of Unusual Items -732.24 -1,745 -893.62 -4,196 --
Net Income From Continuing And Discontinued Operation 137,711 90,301 -206,906 550,957 --
Net Income From Continuing Operation Net Minority Interest 137,711 90,301 -206,906 550,957 --
Net Income Including Noncontrolling Interests 137,711 90,301 -206,906 550,957 --
Net Income Common Stockholders 137,711 90,301 -206,906 550,957 --
Net Income 137,711 90,301 -206,906 550,957 --
EBITDA 280,848 210,025 -160,606 815,486 --
Normalized EBITDA 283,597 217,292 -147,386 829,732 --
Reconciled Depreciation 90,735 89,443 59,269 33,886 --
Basic EPS 0.05 0.03 -0.07 0.20 --
Diluted EPS 0.05 0.03 -0.07 0.19 --
Basic Average Shares 2.8M 2.8M 2.8M 2.8M --
Diluted Average Shares 2.8M 2.8M 2.8M 2.9M --
Total Unusual Items -2,749 -7,267 -13,220 -14,246 --
Total Unusual Items Excluding Goodwill -2,749 -7,267 -13,220 -14,246 --
Tax Rate For Calcs 0.27 0.24 0.07 0.29 --
Normalized Income 139,728 95,823 -194,580 561,007 --
Depreciation Amortization Depletion Income Statement 29,087 27,795 30,599 33,886 --
Depreciation Income Statement 29,087 27,795 30,599 33,886 --
Diluted NI Availto Com Stockholders 137,711 90,301 -206,906 550,957 --
Net Income Continuous Operations 137,711 90,301 -206,906 550,957 --
Net Non Operating Interest Income Expense 52,448 54,584 34,126 4,897 --
Other Gand A 134,731 108,219 103,059 232,379 --
Reconciled Cost Of Revenue 1.0M 950,297 993,807 -- --
Rent And Landing Fees -- -- 157,918 109,150 54,437
Rent Expense Supplemental 398,752 330,409 246,765 109,150 --
Salaries And Wages 383,566 401,073 452,055 476,973 --
Total Expenses 1.7M 1.6M 1.7M 2.0M --
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Cash And Cash Equivalents 2.5M 2.4M 2.1M 2.2M --
Cash Cash Equivalents And Short Term Investments 2.5M 2.4M 2.1M 2.2M --
Cash Financial 2.5M 2.4M -- -- --
Accounts Receivable 234,886 163,973 227,201 318,206 --
Receivables 234,886 163,973 301,326 340,308 --
Prepaid Assets 27,911 25,763 29,233 28,380 --
Current Assets 2.8M 2.6M 2.5M 2.5M --
Gross PPE 487,192 435,656 325,001 748,710 --
Accumulated Depreciation -290,833 -200,098 -81,985 -716,787 --
Net PPE 196,359 235,558 325,001 31,923 --
Total Non Current Assets 251,359 299,558 403,001 71,923 --
Total Assets 3.0M 2.9M 2.9M 2.6M --
Current Debt And Capital Lease Obligation 88,888 62,536 76,277 3,704 --
Accounts Payable 177,212 128,988 150,502 102,241 --
Payables 241,269 202,854 186,133 164,392 --
Payables And Accrued Expenses 241,269 202,854 186,133 164,392 --
Current Deferred Revenue 13,887 10,290 17,226 5,410 --
Current Liabilities 344,044 275,680 279,636 173,506 --
Long Term Debt And Capital Lease Obligation 115,472 175,193 237,729 0.00 --
Long Term Capital Lease Obligation 115,472 175,193 237,729 0.00 --
Total Non Current Liabilities Net Minority Interest 165,472 234,193 312,729 0.00 --
Total Liabilities Net Minority Interest 509,516 509,873 592,365 173,506 --
Common Stock 1.4M 1.4M 1.4M 1.4M --
Capital Stock 1.4M 1.4M 1.4M 1.4M --
Retained Earnings 497,923 381,737 291,436 498,342 --
Common Stock Equity 2.5M 2.4M 2.3M 2.4M --
Stockholders Equity 2.5M 2.4M 2.3M 2.4M --
Total Equity Gross Minority Interest 2.5M 2.4M 2.3M 2.4M --
Total Capitalization 2.5M 2.4M 2.3M 2.4M --
Net Tangible Assets 2.5M 2.4M 2.3M 2.4M --
Tangible Book Value 2.5M 2.4M 2.3M 2.4M --
Working Capital 2.4M 2.3M 2.2M 2.4M --
Invested Capital 2.5M 2.4M 2.3M 2.4M --
Total Debt 204,360 237,729 314,006 3,704 --
Share Issued 2.8M 2.8M 2.8M 2.8M --
Ordinary Shares Number 2.8M 2.8M 2.8M 2.8M --
Capital Lease Obligations 204,360 237,729 314,006 3,704 --
Current Capital Lease Obligation 88,888 62,536 76,277 3,704 --
Current Deferred Liabilities 13,887 10,290 17,226 5,410 --
Income Tax Payable 23,400 34,400 0.00 0.00 --
Machinery Furniture Equipment 87,360 84,059 20,139 83,309 --
Non Current Deferred Assets 55,000 64,000 78,000 40,000 --
Non Current Deferred Liabilities 50,000 59,000 75,000 -- --
Non Current Deferred Taxes Assets 55,000 64,000 78,000 40,000 --
Non Current Deferred Taxes Liabilities 50,000 59,000 75,000 -- --
Other Equity Interest 604,013 593,593 570,723 525,494 --
Other Properties 399,832 351,597 304,862 665,401 --
Taxes Receivable -- 0.00 74,125 22,102 0.00
Total Tax Payable 64,057 73,866 35,631 62,151 --
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Operating Cash Flow 226,745 373,767 19,413 566,548 --
Cash Flow From Continuing Operating Activities 226,745 373,767 19,413 566,548 --
Depreciation And Amortization 90,735 89,443 59,269 33,886 --
Depreciation Amortization Depletion 90,735 89,443 59,269 33,886 --
Stock Based Compensation 10,420 22,870 45,229 64,034 --
Deferred Tax 0.00 -2,000 37,000 11,000 --
Deferred Income Tax 0.00 -2,000 37,000 11,000 --
Change In Working Capital -31,049 150,608 71,687 -93,972 --
Changes In Account Receivables -70,913 63,228 91,005 45,948 --
Change In Receivables -70,913 63,228 91,005 19,947 --
Change In Payables And Accrued Expense 49,415 -17,679 21,742 -110,252 --
Change In Payable -- -- -- -136,253 -113,101
Change In Other Working Capital -7,403 101,589 -40,207 590.00 --
Other Non Cash Items 18,928 22,545 13,134 643.00 --
Capital Expenditure -3,301 -- -750.00 -32,091 -996.00
Purchase Of PPE -3,301 0.00 -750.00 -32,091 --
Net PPE Purchase And Sale -3,301 0.00 -750.00 -32,091 --
Investing Cash Flow -3,301 0.00 -750.00 -32,091 --
Cash Flow From Continuing Investing Activities -3,301 0.00 -750.00 -32,091 --
Repayment Of Debt -100,532 -98,822 -54,430 -29,568 --
Net Issuance Payments Of Debt -100,532 -98,822 -54,430 -29,568 --
Common Stock Dividend Paid -139,734 0.00 -- -- --
Financing Cash Flow -122,057 -98,822 -54,430 -29,568 --
Cash Flow From Continuing Financing Activities -122,057 -98,822 -54,430 -29,568 --
Changes In Cash 101,387 274,945 -35,767 504,889 --
Beginning Cash Position 2.4M 2.1M 2.2M 1.7M --
End Cash Position 2.5M 2.4M 2.1M 2.2M --
Free Cash Flow 223,444 373,767 18,663 534,457 --
Income Tax Paid Supplemental Data 61,000 0.00 0.00 241,026 --
Interest Paid Supplemental Data 18,928 22,545 13,134 10.00 --
Cash Dividends Paid -139,734 0.00 -- 0.00 -693,965
Change In Account Payable -- -- -- -110,252 -13,781
Change In Income Tax Payable -- -- -- -26,001 -99,320
Change In Prepaid Assets -2,148 3,470 -853.00 -4,257 --
Change In Tax Payable -- -- -- -26,001 -99,320
Depreciation 90,735 89,443 59,269 33,886 --
Long Term Debt Payments -100,532 -98,822 -54,430 -29,568 --
Net Income From Continuing Operations 137,711 90,301 -206,906 550,957 --
Net Long Term Debt Issuance -100,532 -98,822 -54,430 -29,568 --
Net Other Financing Charges 118,209 -- -- -- --
Proceeds From Stock Option Exercised -- -- -- 0.00 34,943
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