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JEMTEC Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Total Revenue 500,768 473,224 471,687 452,076 457,839
Operating Revenue 500,768 171,268 471,687 452,076 457,839
Cost Of Revenue 244,622 296,154 255,300 236,398 295,808
Gross Profit 256,146 177,070 216,387 215,678 162,031
Selling General And Administration 112,545 131,519 136,312 137,370 113,094
General And Administrative Expense 112,545 131,519 136,312 137,370 113,094
Depreciation And Amortization In Income Statement 7,057 7,539 7,539 7,208 6,802
Other Operating Expenses 20,107 24,206 18,887 23,666 19,011
Operating Expense 139,709 163,264 162,738 168,244 138,907
Operating Income 116,437 13,806 53,649 47,434 23,124
EBIT 127,664 25,437 67,962 59,155 37,559
Interest Expense 509.00 789.00 721.00 856.00 34.00
Interest Expense Non Operating 509.00 789.00 721.00 856.00 34.00
Interest Income 12,571 12,458 12,713 14,140 15,538
Interest Income Non Operating 12,571 12,458 12,713 14,140 15,538
Net Interest Income 12,062 11,669 11,992 13,284 15,504
Other Income Expense -1,344 -827.00 1,600 -2,419 -1,103
Gain On Sale Of Security -1,344 -827.00 1,600 -2,419 -1,103
Pretax Income 127,155 24,648 67,241 58,299 37,525
Tax Provision 34,200 5,500 16,500 16,000 12,000
Tax Effect Of Unusual Items -361.49 -184.54 392.62 -663.89 -352.72
Net Income From Continuing And Discontinued Operation 92,955 19,148 50,741 42,299 25,525
Net Income From Continuing Operation Net Minority Interest 92,955 19,148 50,741 42,299 25,525
Net Income Including Noncontrolling Interests 92,955 19,148 50,741 42,299 25,525
Net Income Common Stockholders 92,955 19,148 50,741 42,299 25,525
Net Income 92,955 19,148 50,741 42,299 25,525
EBITDA 150,133 48,388 90,912 81,775 59,773
Normalized EBITDA 151,477 49,215 89,312 84,194 60,876
Reconciled Depreciation 22,469 22,951 22,950 22,620 22,214
Basic EPS 0.03 -- 0.02 0.01 0.01
Diluted EPS 0.03 -- 0.02 0.01 0.01
Basic Average Shares 2.8M -- 2.8M 2.8M 2.8M
Diluted Average Shares 2.8M -- 2.8M 2.8M 2.8M
Total Unusual Items -1,344 -827.00 1,600 -2,419 -1,103
Total Unusual Items Excluding Goodwill -1,344 -827.00 1,600 -2,419 -1,103
Tax Rate For Calcs 0.27 0.22 0.25 0.27 0.32
Normalized Income 93,938 19,790 49,534 44,054 26,275
Depreciation Amortization Depletion Income Statement 7,057 7,539 7,539 7,208 6,802
Depreciation Income Statement 7,057 7,539 7,539 7,208 6,802
Diluted NI Availto Com Stockholders 92,955 19,148 50,741 42,299 25,525
Net Income Continuous Operations 92,955 19,148 50,741 42,299 25,525
Net Non Operating Interest Income Expense 12,062 11,669 11,992 13,284 15,504
Other Gand A 23,209 35,175 37,233 39,559 22,764
Reconciled Cost Of Revenue 229,210 280,742 239,889 220,986 280,396
Rent Expense Supplemental 86,336 83,770 91,000 89,693 134,936
Salaries And Wages 89,336 96,344 99,079 97,811 90,330
Total Expenses 384,331 459,418 418,038 404,642 434,715
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Cash And Cash Equivalents 2.7M 2.5M 2.5M 2.5M 2.4M
Cash Cash Equivalents And Short Term Investments 2.7M 2.5M 2.5M 2.5M 2.4M
Cash Financial 2.7M 2.5M -- -- --
Accounts Receivable 182,985 234,886 149,312 168,503 177,475
Receivables 182,985 234,886 149,312 168,503 177,475
Prepaid Assets 17,970 27,911 18,735 11,462 17,342
Current Assets 2.9M 2.8M 2.7M 2.7M 2.6M
Gross PPE 487,192 487,192 443,836 441,432 441,431
Accumulated Depreciation -313,302 -290,833 -224,526 -201,576 -178,955
Net PPE 173,890 196,359 219,310 239,856 262,476
Total Non Current Assets 222,890 251,359 270,310 294,856 321,476
Total Assets 3.1M 3.0M 2.9M 3.0M 3.0M
Current Debt And Capital Lease Obligation 87,488 88,888 87,078 85,392 82,837
Accounts Payable 214,450 177,212 119,679 133,844 150,327
Payables 291,805 241,269 172,861 200,759 203,425
Payables And Accrued Expenses 291,805 241,269 172,861 200,759 203,425
Current Deferred Revenue 12,496 13,887 10,290 9,691 10,290
Current Liabilities 391,789 344,044 270,229 295,842 296,552
Long Term Debt And Capital Lease Obligation 95,455 115,472 138,102 160,289 182,943
Long Term Capital Lease Obligation 95,455 115,472 138,102 160,289 182,943
Total Non Current Liabilities Net Minority Interest 139,455 165,472 184,102 211,289 237,943
Total Liabilities Net Minority Interest 531,244 509,516 454,331 507,131 534,495
Common Stock 1.4M 1.4M 1.4M 1.4M 1.4M
Capital Stock 1.4M 1.4M 1.4M 1.4M 1.4M
Retained Earnings 590,878 497,923 478,775 449,557 407,262
Common Stock Equity 2.6M 2.5M 2.5M 2.5M 2.4M
Stockholders Equity 2.6M 2.5M 2.5M 2.5M 2.4M
Total Equity Gross Minority Interest 2.6M 2.5M 2.5M 2.5M 2.4M
Total Capitalization 2.6M 2.5M 2.5M 2.5M 2.4M
Net Tangible Assets 2.6M 2.5M 2.5M 2.5M 2.4M
Tangible Book Value 2.6M 2.5M 2.5M 2.5M 2.4M
Working Capital 2.5M 2.4M 2.4M 2.4M 2.3M
Invested Capital 2.6M 2.5M 2.5M 2.5M 2.4M
Total Debt 182,943 204,360 225,180 245,681 265,780
Share Issued 2.8M 2.8M 2.8M 2.8M 2.8M
Ordinary Shares Number 2.8M 2.8M 2.8M 2.8M 2.8M
Capital Lease Obligations 182,943 204,360 225,180 245,681 265,780
Current Capital Lease Obligation 87,488 88,888 87,078 85,392 82,837
Current Deferred Liabilities 12,496 13,887 10,290 9,691 10,290
Income Tax Payable 31,800 23,400 17,900 26,400 10,400
Machinery Furniture Equipment 87,360 87,360 87,360 84,956 84,956
Non Current Deferred Assets 49,000 55,000 51,000 55,000 59,000
Non Current Deferred Liabilities 44,000 50,000 46,000 51,000 55,000
Non Current Deferred Taxes Assets 49,000 55,000 51,000 55,000 59,000
Non Current Deferred Taxes Liabilities 44,000 50,000 46,000 51,000 55,000
Other Equity Interest 604,013 604,013 604,013 602,654 599,434
Other Properties 399,832 399,832 356,476 356,476 356,475
Taxes Receivable -- -- -- -- --
Total Tax Payable 77,355 64,057 53,182 66,915 53,098
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Operating Cash Flow 230,308 23,834 63,382 84,859 54,670
Cash Flow From Continuing Operating Activities 230,308 23,834 63,382 84,859 54,670
Depreciation And Amortization 22,469 22,951 22,950 22,620 22,214
Depreciation Amortization Depletion 22,469 22,951 22,950 22,620 22,214
Stock Based Compensation 0.00 0.00 1,359 3,220 5,841
Deferred Tax 0.00 -- -- 0.00 1,000
Deferred Income Tax 0.00 -- -- 0.00 1,000
Change In Working Capital 110,987 -22,745 -15,381 11,587 -4,510
Changes In Account Receivables 51,901 -85,574 19,191 8,972 -13,502
Change In Receivables 51,901 -69,074 10,691 972.00 -13,502
Change In Payables And Accrued Expense 50,536 62,908 -19,398 5,334 571.00
Change In Payable 50,536 -- -- -- 571.00
Change In Other Working Capital -1,391 -- -- -- --
Other Non Cash Items 3,897 4,480 4,711 5,137 4,600
Capital Expenditure -- -- -2,404 -- -897.00
Purchase Of PPE 0.00 0.00 -2,404 0.00 -897.00
Net PPE Purchase And Sale 0.00 0.00 -2,404 0.00 -897.00
Investing Cash Flow 0.00 0.00 -2,404 0.00 -897.00
Cash Flow From Continuing Investing Activities 0.00 0.00 -2,404 0.00 -897.00
Repayment Of Debt -25,314 -25,300 -25,212 -25,236 -24,784
Net Issuance Payments Of Debt -25,314 -25,300 -25,212 -25,236 -24,784
Common Stock Dividend Paid -- 0.00 -- -- --
Financing Cash Flow -25,314 -25,301 -46,736 -25,236 -24,784
Cash Flow From Continuing Financing Activities -25,314 -25,300 -46,737 -25,236 -24,784
Changes In Cash 204,994 -1,466 14,241 59,623 28,989
Beginning Cash Position 2.5M 2.5M 2.5M 2.4M 2.4M
End Cash Position 2.7M 2.5M 2.5M 2.5M 2.4M
Free Cash Flow 230,308 23,834 60,978 84,859 53,773
Income Tax Paid Supplemental Data 25,800 26,600 -600.00 0.00 35,000
Interest Paid Supplemental Data 3,897 4,480 4,711 5,137 4,600
Cash Dividends Paid -- 0.00 -- -- --
Change In Account Payable 42,136 -- -- -- 24,571
Change In Income Tax Payable 8,400 -- -- -- -24,000
Change In Prepaid Assets 9,941 -9,176 -7,273 5,880 8,421
Change In Tax Payable 8,400 -- -- -- -24,000
Depreciation 22,469 22,951 22,950 22,620 22,214
Long Term Debt Payments -25,314 -25,300 -25,212 -25,236 -24,784
Net Income From Continuing Operations 92,955 19,148 50,743 42,295 25,525
Net Long Term Debt Issuance -25,314 -25,300 -25,212 -25,236 -24,784
Net Other Financing Charges -- -1.00 -- -- --
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