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Lions Bay Capital Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Total Revenue -125,998 0.00 -106,435 62,724 0.00
Operating Revenue -125,998 0.00 -106,435 62,724 0.00
Selling General And Administration 353,944 196,884 123,854 155,719 183,179
General And Administrative Expense 353,944 196,884 123,854 155,719 183,179
Other Operating Expenses -1.8M -316,387 562,011 -936,934 47,856
Operating Expense -1.5M -119,503 685,865 -781,215 231,035
Operating Income 1.3M 119,503 -792,300 843,939 -231,035
EBIT 1.8M 54,359 -734,417 996,484 -193,797
Interest Expense 117,891 127,757 15,172 13,519 8,293
Interest Expense Non Operating 117,891 127,757 15,172 13,519 8,293
Interest Income 0.00 0.00 2,943 2,776 2,806
Interest Income Non Operating 0.00 0.00 2,943 2,776 2,806
Net Interest Income -117,891 -127,757 -12,229 -10,743 -5,487
Other Income Expense 515,241 -65,144 54,940 149,769 34,432
Other Non Operating Income Expenses 136,924 -- -59.00 24,274 47,200
Special Income Charges 197,707 -- 0.00 0.00 47,200
Write Off -- -- -- -- --
Gain On Sale Of Security 180,610 -65,144 54,999 125,495 -12,768
Pretax Income 1.7M -73,398 -749,589 982,965 -202,090
Tax Provision -- -- -- -- --
Tax Effect Of Unusual Items 56,748 0.00 0.00 18,824 0.00
Net Income From Continuing And Discontinued Operation 1.7M -71,922 -749,601 987,176 -201,290
Net Income From Continuing Operation Net Minority Interest 1.7M -71,922 -749,601 987,176 -201,290
Net Income Including Noncontrolling Interests 1.7M -73,398 -749,589 982,965 -202,090
Minority Interests 2,851 1,476 -12.00 4,211 800.00
Net Income Common Stockholders 1.7M -71,922 -749,601 987,176 -201,290
Net Income 1.7M -71,922 -749,601 987,176 -201,290
EBITDA 1.8M 54,359 -734,417 996,484 -193,797
Normalized EBITDA 1.5M 119,503 -789,416 870,989 -181,029
Basic EPS 0.05 0.00 -0.05 0.03 -0.01
Diluted EPS 0.05 0.00 -0.05 0.03 -0.01
Basic Average Shares 36.3M 28.5M 28.4M 28.4M 28.4M
Diluted Average Shares 36.3M 28.5M 28.4M 28.4M 28.4M
Total Unusual Items 378,317 -65,144 54,999 125,495 -12,768
Total Unusual Items Excluding Goodwill 378,317 -65,144 54,999 125,495 -12,768
Tax Rate For Calcs 0.15 0.00 0.00 0.15 0.00
Normalized Income 1.4M -6,778 -804,600 880,505 -188,522
Diluted NI Availto Com Stockholders 1.7M -71,922 -749,601 987,176 -201,290
Gain On Sale Of Ppe -- -- 0.00 -- --
Net Income Continuous Operations 1.7M -73,398 -749,589 982,965 -202,090
Net Non Operating Interest Income Expense -117,891 -127,757 -12,229 -10,743 -5,487
Other Gand A 292,499 127,070 51,477 86,081 117,155
Other Special Charges -197,707 -- -- -- -47,200
Salaries And Wages 61,445 69,814 72,377 69,638 66,024
Total Expenses -1.5M -119,503 685,865 -781,215 231,035
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Cash And Cash Equivalents 287,291 1.0M 24,460 27,729 13,883
Cash Cash Equivalents And Short Term Investments 4.5M 3.2M 2.8M 3.6M 2.7M
Cash Financial 287,291 1.0M 24,460 27,729 13,883
Other Short Term Investments 4.3M 2.2M 2.7M 3.6M 2.7M
Receivables 50,523 41,258 110,531 109,479 88,569
Prepaid Assets 8,604 7,244 7,245 9,744 9,744
Current Assets 5.0M 3.3M 2.9M 3.7M 2.8M
Net PPE -- -- 423,520 374,578 369,638
Investments And Advances 797,615 340,978 2.1M 2.0M 1.9M
Long Term Equity Investment -- -- -- -- --
Other Investments 797,615 340,978 220,218 174,648 166,225
Total Non Current Assets 797,615 1.1M 3.1M 2.7M 2.5M
Total Assets 5.8M 4.3M 5.9M 6.5M 5.3M
Current Debt 1.1M 1.1M 791,920 786,795 510,589
Current Debt And Capital Lease Obligation 1.1M 1.1M 791,920 786,795 510,589
Accounts Payable 1.2M 1.2M 1.0M 827,350 889,920
Payables 1.5M 1.5M 1.5M 1.3M 1.4M
Payables And Accrued Expenses 1.5M 1.5M 1.5M 1.3M 1.4M
Other Current Liabilities -- 219,031 -- 2,534 45,728
Current Liabilities 2.6M 2.8M 2.3M 2.1M 2.0M
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00 0.00
Total Liabilities Net Minority Interest 2.6M 2.8M 2.3M 2.1M 2.0M
Common Stock 8.3M 8.1M 7.6M 7.6M 7.6M
Capital Stock 8.3M 8.1M 7.6M 7.6M 7.6M
Retained Earnings -6.8M -8.5M -5.4M -4.7M -5.6M
Gains Losses Not Affecting Retained Earnings -32,371 -3,206 -17,183 -30,863 -30,265
Common Stock Equity 3.3M 1.6M 3.6M 4.4M 3.4M
Stockholders Equity 3.3M 1.6M 3.6M 4.4M 3.4M
Total Equity Gross Minority Interest 3.2M 1.5M 3.6M 4.4M 3.4M
Minority Interest -123,494 -120,644 -4,134 -4,146 65.00
Total Capitalization 3.3M 1.6M 3.6M 4.4M 3.4M
Net Tangible Assets 3.3M 1.6M 3.6M 4.4M 3.4M
Tangible Book Value 3.3M 1.6M 3.6M 4.4M 3.4M
Working Capital 2.4M 444,483 570,825 1.6M 827,059
Invested Capital 4.5M 2.8M 4.4M 5.1M 3.9M
Total Debt 1.1M 1.1M 791,920 786,795 510,589
Net Debt 835,385 98,870 767,460 759,066 496,706
Share Issued 39.3M 35.3M 28.4M 28.4M 28.4M
Ordinary Shares Number 39.3M 35.3M 28.4M 28.4M 28.4M
Available For Sale Securities -- -- -- 174,648 166,225
Current Notes Payable 0.00 102,323 -- -- --
Derivative Product Liabilities -- -- -- -- --
Financial Assets -- 340,978 220,218 174,648 166,225
Foreign Currency Translation Adjustments -32,371 -3,206 -17,183 -30,863 -30,265
Hedging Assets Current 409,983 -- 0.00 331.00 589.00
Held To Maturity Securities -- -- 1.9M 1.8M 1.7M
Investmentin Financial Assets -- -- 1.9M 1.8M 1.7M
Investmentsin Associatesat Cost -- -- -- -- --
Non Current Note Receivables 0.00 732,506 552,281 393,216 303,216
Other Current Borrowings 1.1M 1.0M 791,920 786,795 510,589
Other Equity Interest 1.8M 2.0M 1.5M 1.5M 1.5M
Other Receivables 18,455 16,996 89,085 89,752 75,722
Taxes Receivable 32,068 24,262 21,446 19,727 12,847
Total Tax Payable 319,750 310,963 505,591 510,943 510,943
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024
Operating Cash Flow -489,526 -296,636 241,711 -132,492 -152,684
Cash Flow From Continuing Operating Activities -489,526 -296,636 241,711 -132,492 -152,684
Deferred Tax -- -- -- -- --
Deferred Income Tax -- -- -- -- --
Change In Working Capital -42,946 9,574 180,803 -83,480 99,944
Changes In Account Receivables -- -- 1,447 -- --
Change In Receivables -10,625 -221.00 1,447 -20,910 -15,076
Change In Payables And Accrued Expense -32,321 9,795 179,356 -62,570 115,020
Change In Payable -32,321 9,795 -- -62,570 115,020
Other Non Cash Items -234,844 16,203 210,050 95,670 -110,643
Capital Expenditure -- -- -61,125 -802.00 --
Purchase Of PPE 0.00 -- -61,125 -802.00 --
Net PPE Purchase And Sale 0.00 -- -61,125 -802.00 --
Purchase Of Business -5,645 -- -45,570 -8,423 --
Purchase Of Investment -450,992 -- -- 0.00 --
Net Investment Purchase And Sale -450,992 -- 0.00 0.00 --
Investing Cash Flow -456,637 -- -106,695 -18,966 --
Cash Flow From Continuing Investing Activities -456,637 -- -106,695 -18,966 --
Issuance Of Debt 568,310 343,663 0.00 260,576 229,314
Repayment Of Debt -315,960 -20,936 0.00 0.00 -22,334
Net Issuance Payments Of Debt 252,350 322,727 0.00 260,576 206,980
Issuance Of Capital Stock -- 1.1M -- 0.00 0.00
Repurchase Of Capital Stock -6,103 -- -- -- --
Net Common Stock Issuance -6,103 1.1M -- 0.00 0.00
Common Stock Payments -6,103 -- -- -- --
Financing Cash Flow 246,247 1.3M -159,065 170,576 148,291
Cash Flow From Continuing Financing Activities 246,247 1.3M -159,065 170,576 148,291
Effect Of Exchange Rate Changes -28,389 -1,662 20,780 -5,272 -3,169
Changes In Cash -699,916 1.0M -24,049 19,118 -4,393
Beginning Cash Position 1.0M 5,393 27,729 13,883 21,445
End Cash Position 287,292 1.0M 24,460 27,729 13,883
Free Cash Flow -489,526 -296,636 180,586 -133,294 -152,684
Income Tax Paid Supplemental Data -- -- -- -- 0.00
Interest Paid Supplemental Data -- -- -- -- 0.00
Asset Impairment Charge -- -- -- -- --
Common Stock Issuance -- 1.1M -- 0.00 0.00
Gain Loss On Investment Securities -129,145 67,372 221,510 -105,660 -29,924
Gain Loss On Sale Of PPE -- -- 0.00 -- --
Net Business Purchase And Sale -5,645 -- -45,570 -8,423 --
Net Foreign Currency Exchange Gain Loss 0.00 0.00 -56,928 -85,053 42,173
Net Income From Continuing Operations 1.7M -73,398 -749,589 982,965 -202,090
Net Other Financing Charges -- -99,225 -159,065 -90,000 -58,689
Net Other Investing Changes -- -- -- -9,741 --
Net Short Term Debt Issuance 252,350 322,727 0.00 260,576 206,980
Operating Gains Losses -129,145 67,372 164,582 -190,713 12,249
Sale Of PPE -- -- 0.00 -- --
Short Term Debt Issuance 568,310 343,663 0.00 260,576 229,314
Short Term Debt Payments -315,960 -20,936 0.00 0.00 -22,334
Unrealized Gain Loss On Investment Securities -1.8M -316,387 435,865 -936,934 47,856
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