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Kelso Technologies Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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
Total Revenue 2.8M 2.6M 3.2M 2.6M 2.5M
Operating Revenue 2.8M 2.6M 3.2M 2.6M 2.5M
Cost Of Revenue 1.6M 1.6M 1.7M 1.5M 1.4M
Gross Profit 1.2M 1.1M 1.4M 1.1M 1.1M
Selling General And Administration 738,781 814,951 902,516 1.0M 830,167
General And Administrative Expense 645,927 723,729 810,748 989,911 740,167
Research And Development 68,241 68,602 66,957 -387,117 98,265
Depreciation And Amortization In Income Statement 3,741 3,741 3,741 -123,772 4,176
Other Operating Expenses 227,945 222,236 37,352 205,411 218,953
Operating Expense 1.0M 1.1M 1.0M 714,028 1.2M
Operating Income 127,551 -34,084 399,188 396,807 -38,362
EBIT 127,551 -34,084 399,188 396,807 -38,362
Other Income Expense 49,978 104,343 105,794 -444,651 -46,846
Other Non Operating Income Expenses 24,000 10,000 -- -- --
Special Income Charges 0.00 0.00 0.00 -524,620 507.00
Write Off 0.00 0.00 -- 526,897 0.00
Gain On Sale Of Security 25,978 94,343 105,794 73,939 -47,353
Pretax Income 177,529 70,259 504,982 -47,844 -85,208
Tax Provision -9,590 -446.00 0.00 -470.00 0.00
Tax Effect Of Unusual Items 3,897 14,151 0.00 -4,427 0.00
Net Income From Continuing And Discontinued Operation 182,851 72,125 412,337 -3.0M -361,800
Net Income From Continuing Operation Net Minority Interest 187,119 70,705 504,982 -47,373 -85,208
Net Income Including Noncontrolling Interests 182,851 72,125 412,337 -3.0M -361,800
Net Income Common Stockholders 182,851 72,125 412,337 -3.0M -361,800
Net Income 182,851 72,125 412,337 -3.0M -361,800
EBITDA 151,263 -9,147 424,125 273,035 -34,186
Normalized EBITDA 125,285 -103,490 318,331 723,716 12,660
Reconciled Depreciation 23,712 24,937 24,937 -501,404 -54,032
Basic EPS 0.00 0.00 0.01 -- -0.01
Diluted EPS 0.00 0.00 0.01 -- -0.01
Basic Average Shares 55.2M 55.2M 55.2M -- 54.4M
Diluted Average Shares 55.2M 55.2M 55.2M -- 54.4M
Total Unusual Items 25,978 94,343 105,794 -450,681 -46,846
Total Unusual Items Excluding Goodwill 25,978 94,343 105,794 -450,681 -46,846
Tax Rate For Calcs 0.15 0.15 0.00 0.01 0.00
Normalized Income 165,038 -9,487 399,188 398,881 -38,362
Amortization -- -- -- -- 37,493
Amortization Of Intangibles Income Statement -- -- -- -- 37,493
Depreciation Amortization Depletion Income Statement 3,741 3,741 3,741 -123,772 4,176
Depreciation Income Statement 3,741 3,741 3,741 -123,772 4,176
Diluted NI Availto Com Stockholders 182,851 72,125 412,337 -3.0M -361,800
Gain On Sale Of Ppe 0.00 -- 0.00 -- 507.00
Net Income Continuous Operations 187,119 70,705 504,982 -47,374 -85,208
Net Income Discontinuous Operations -4,268 1,420 -92,645 -- -276,592
Other Gand A 645,927 723,729 614,671 824,401 740,167
Reconciled Cost Of Revenue 1.6M 1.5M 1.7M 1.9M 1.5M
Salaries And Wages -- -- 196,077 165,510 0.00
Selling And Marketing Expense 92,854 91,222 91,768 29,595 90,000
Total Expenses 2.7M 2.7M 2.8M 2.2M 2.6M
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Cash And Cash Equivalents 835,098 488,273 417,188 153,147 410,416
Cash Cash Equivalents And Short Term Investments 835,098 488,273 417,188 153,147 410,416
Cash Financial 835,098 488,273 417,188 153,147 410,416
Accounts Receivable 870,872 1.3M 1.6M 1.1M 1.1M
Receivables 870,872 1.3M 1.6M 1.1M 1.1M
Inventory 2.7M 2.7M 2.6M 3.0M 4.0M
Prepaid Assets 105,535 46,765 53,005 30,876 66,887
Current Assets 4.5M 4.5M 4.8M 4.4M 5.6M
Gross PPE 8.3M 8.3M 8.3M 8.3M 9.3M
Accumulated Depreciation -6.2M -6.2M -6.1M -6.2M -5.7M
Net PPE 2.0M 2.1M 2.1M 2.2M 3.5M
Goodwill And Other Intangible Assets 1.00 0.00 1.00 1.00 471,311
Other Intangible Assets 1.00 -- 1.00 1.00 471,311
Total Non Current Assets 2.0M 2.1M 2.1M 2.2M 4.1M
Total Assets 6.5M 6.6M 6.9M 6.6M 9.6M
Current Debt And Capital Lease Obligation 56,997 56,997 56,997 56,997 68,779
Accounts Payable 1.5M 1.7M 2.0M 2.1M 2.2M
Payables 1.5M 1.8M 2.1M 2.2M 2.3M
Payables And Accrued Expenses 1.5M 1.8M 2.1M 2.2M 2.3M
Other Current Liabilities 17,730 17,729 18,730 18,730 46,751
Current Liabilities 1.6M 1.8M 2.2M 2.3M 2.4M
Long Term Debt And Capital Lease Obligation 31,545 47,142 52,077 58,906 83,973
Long Term Capital Lease Obligation 31,545 47,142 52,077 58,906 83,973
Other Non Current Liabilities -- -- -- -- -1.00
Total Non Current Liabilities Net Minority Interest 31,545 47,142 52,077 58,906 83,972
Total Liabilities Net Minority Interest 1.6M 1.9M 2.2M 2.3M 2.5M
Common Stock 27.3M 27.3M 27.3M 27.3M 27.2M
Capital Stock 27.3M 27.3M 27.3M 27.3M 27.2M
Retained Earnings -27.2M -27.4M -27.5M -27.9M -24.9M
Gains Losses Not Affecting Retained Earnings 4.8M 4.8M 4.8M 4.8M 4.8M
Common Stock Equity 4.9M 4.7M 4.6M 4.2M 7.1M
Stockholders Equity 4.9M 4.7M 4.6M 4.2M 7.1M
Total Equity Gross Minority Interest 4.9M 4.7M 4.6M 4.2M 7.1M
Total Capitalization 4.9M 4.7M 4.6M 4.2M 7.1M
Net Tangible Assets 4.9M 4.7M 4.6M 4.2M 6.6M
Tangible Book Value 4.9M 4.7M 4.6M 4.2M 6.6M
Working Capital 2.9M 2.7M 2.6M 2.1M 3.1M
Invested Capital 4.9M 4.7M 4.6M 4.2M 7.1M
Total Debt 88,542 104,139 109,074 115,903 152,752
Share Issued 55.2M 55.2M 55.2M 55.2M 54.4M
Ordinary Shares Number 55.2M 55.2M 55.2M 55.2M 54.4M
Assets Held For Sale Current 0.00 -- 70,187 89,719 --
Buildings And Improvements 3.0M 3.0M 3.0M 3.0M 3.0M
Capital Lease Obligations 88,542 104,139 109,074 115,903 152,752
Current Capital Lease Obligation 56,997 56,997 56,997 56,997 68,779
Income Tax Payable 12,524 16,524 68,024 68,024 68,024
Land And Improvements 12,558 12,558 12,558 12,558 12,558
Leases 43,715 43,715 43,715 43,715 43,715
Non Current Prepaid Assets -- -- -- -- 67,181
Other Properties 5.3M 5.3M 5.3M 5.3M 6.3M
Total Tax Payable 12,524 16,524 68,024 68,024 68,024
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Operating Cash Flow 320,846 -107,258 139,744 -330,706 -261,392
Cash Flow From Continuing Operating Activities 320,846 -66,933 304,200 251,229 69,183
Depreciation And Amortization 23,712 24,937 24,937 -501,404 -54,032
Depreciation Amortization Depletion 23,712 24,937 24,937 -501,404 -54,032
Stock Based Compensation -- -- 0.00 -- --
Change In Working Capital 135,994 -68,233 -119,926 232,410 161,068
Changes In Account Receivables 432,741 272,805 -500,169 86,026 -116,794
Change In Receivables 432,741 272,805 -500,169 86,026 -116,794
Change In Inventory 3,869 -56,365 424,761 383,533 316,692
Change In Payables And Accrued Expense -241,846 -262,656 -19,770 -241,224 -63,509
Change In Payable -241,846 -262,656 -19,770 -241,224 -63,509
Other Non Cash Items -- -- -- -6,032 --
Capital Expenditure -- -- -- -- -772,105
Purchase Of PPE -- 0.00 0.00 772,105 -772,105
Net PPE Purchase And Sale 0.00 0.00 0.00 779,109 111,410
Investing Cash Flow 0.00 88,935 25,334 32,348 148,758
Cash Flow From Continuing Investing Activities 0.00 0.00 0.00 779,109 111,410
Repayment Of Debt 0.00 0.00 0.00 -- 0.00
Net Issuance Payments Of Debt 0.00 0.00 0.00 -- 0.00
Issuance Of Capital Stock 0.00 -- -- -- 0.00
Net Common Stock Issuance 0.00 -- -- -32,625 0.00
Financing Cash Flow 11,764 -11,764 0.00 -74,886 47,634
Cash Flow From Continuing Financing Activities 0.00 0.00 0.00 31,213 0.00
Effect Of Exchange Rate Changes 25,978 94,343 105,793 115,975 -47,353
Changes In Cash 320,847 -23,258 158,248 -373,244 71,116
Beginning Cash Position 488,273 417,188 153,147 410,416 386,655
End Cash Position 835,098 488,273 417,188 153,147 410,418
Free Cash Flow 320,846 -107,258 139,744 441,399 -250,112
Interest Paid Supplemental Data 45.00 1,903 4,604 -9,643 0.00
Asset Impairment Charge 0.00 -- -- 526,897 0.00
Cash Flow From Discontinued Operation -- -- -6,829 -- --
Cash From Discontinued Financing Activities -- -11,764 0.00 -- --
Cash From Discontinued Investing Activities 0.00 88,935 25,334 -- 37,348
Cash From Discontinued Operating Activities 0.00 -40,325 -164,456 -- -330,575
Change In Account Payable -237,846 -211,156 -19,770 -241,224 -63,509
Change In Income Tax Payable -4,000 -51,500 0.00 0.00 0.00
Change In Prepaid Assets -58,770 -22,017 -24,748 4,075 24,679
Change In Tax Payable -4,000 -51,500 0.00 0.00 0.00
Common Stock Issuance 0.00 -- -- -- 0.00
Long Term Debt Payments 0.00 0.00 0.00 -- 0.00
Net Foreign Currency Exchange Gain Loss -25,978 -94,343 -105,793 -116,503 47,353
Net Income From Continuing Operations 187,118 70,706 504,982 -47,374 -85,206
Net Intangibles Purchase And Sale 0.00 0.00 0.00 -- 0.00
Net Long Term Debt Issuance 0.00 0.00 0.00 -- 0.00
Operating Gains Losses -25,978 -94,343 -105,793 -118,780 47,353
Purchase Of Intangibles 0.00 0.00 0.00 -- 0.00
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