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Legend Power Systems Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Total Revenue 1.7M 1.9M 1.1M 2.1M --
Operating Revenue 1.7M 1.9M 1.1M 2.1M --
Cost Of Revenue 1.3M 1.2M 911,912 1.9M --
Gross Profit 392,993 702,852 194,181 204,353 --
Selling General And Administration 3.4M 3.7M 3.9M 5.0M --
General And Administrative Expense 3.4M 3.5M 3.8M 4.7M --
Research And Development 137,116 173,046 329,651 486,045 --
Depreciation And Amortization In Income Statement 136,022 138,349 217,414 188,376 --
Other Operating Expenses -17,020 -30,213 -42,584 -208,451 --
Operating Expense 3.7M 4.0M 4.4M 5.5M --
Operating Income -3.3M -3.3M -4.2M -5.2M --
EBIT -3.3M -3.3M -4.2M -5.3M --
Interest Expense 15,330 21,164 9,355 16,773 --
Interest Expense Non Operating 15,330 21,164 9,355 16,773 --
Net Interest Income -15,330 -21,164 -9,355 -16,773 --
Other Income Expense 8,108 -15,081 57,735 -82,667 --
Other Non Operating Income Expenses 1,262 29,136 63,765 37,107 --
Special Income Charges 28,028 -45,439 -10,314 0.00 --
Write Off -28,028 45,439 10,314 0.00 --
Gain On Sale Of Security -21,182 1,222 4,284 -119,774 --
Pretax Income -3.3M -3.3M -4.2M -5.3M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -3.3M -3.3M -4.2M -5.3M --
Net Income From Continuing Operation Net Minority Interest -3.3M -3.3M -4.2M -5.3M --
Net Income Including Noncontrolling Interests -3.3M -3.3M -4.2M -5.3M --
Net Income Common Stockholders -3.3M -3.3M -4.2M -5.3M --
Net Income -3.3M -3.3M -4.2M -5.3M --
EBITDA -3.1M -3.1M -3.9M -5.1M --
Normalized EBITDA -3.1M -3.1M -3.9M -5.0M --
Reconciled Depreciation 188,940 170,376 257,635 189,554 --
Basic EPS -0.02 -0.03 -0.03 -0.05 --
Diluted EPS -0.02 -0.03 -0.03 -0.05 --
Basic Average Shares 139.3M 131.7M 119.8M 117.6M --
Diluted Average Shares 139.3M 131.7M 119.8M 117.6M --
Total Unusual Items 6,846 -44,217 -6,030 -119,774 --
Total Unusual Items Excluding Goodwill 6,846 -44,217 -6,030 -119,774 --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -3.3M -3.3M -4.2M -5.2M --
Depreciation Amortization Depletion Income Statement 136,022 138,349 217,414 188,376 --
Diluted NI Availto Com Stockholders -3.3M -3.3M -4.2M -5.3M --
Impairment Of Capital Assets -- -- -- -- 0.00
Net Income Continuous Operations -3.3M -3.3M -4.2M -5.3M --
Net Non Operating Interest Income Expense -15,330 -21,164 -9,355 -16,773 --
Other Gand A 697,153 717,459 758,117 787,400 --
Reconciled Cost Of Revenue 1.2M 1.1M 871,691 1.9M --
Salaries And Wages 2.7M 2.8M 3.1M 3.9M --
Selling And Marketing Expense 68,430 194,818 72,122 322,062 --
Total Expenses 5.0M 5.1M 5.3M 7.4M --
Total Operating Income As Reported -3.3M -3.3M -4.2M -5.4M --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Cash And Cash Equivalents 52,749 236,722 2.5M 3.1M --
Cash Cash Equivalents And Short Term Investments 52,749 236,722 2.5M 3.1M --
Accounts Receivable 222,451 294,881 214,103 716,146 --
Receivables 268,220 323,835 224,314 922,457 --
Inventory 1.2M 1.7M 1.9M 1.6M --
Prepaid Assets 141,707 124,568 74,729 329,050 --
Current Assets 1.7M 2.4M 4.7M 5.9M --
Gross PPE 2.0M 2.0M 1.9M 1.5M --
Accumulated Depreciation -1.7M -1.5M -1.4M -1.2M --
Net PPE 300,833 424,096 550,328 327,025 --
Goodwill And Other Intangible Assets 6,941 11,456 10,604 50,018 --
Other Intangible Assets 6,941 11,456 10,604 50,018 --
Total Non Current Assets 307,774 435,552 560,932 377,043 --
Total Assets 2.0M 2.8M 5.2M 6.3M --
Current Debt And Capital Lease Obligation 143,173 127,883 114,415 125,620 --
Accounts Payable 904,756 676,741 105,044 212,928 --
Payables 904,756 676,741 105,044 212,928 --
Payables And Accrued Expenses 1.4M 1.1M 501,398 557,969 --
Current Accrued Expenses 487,051 422,046 396,354 345,041 --
Current Deferred Revenue 531,897 364,607 210,827 30,699 --
Current Liabilities 2.1M 1.6M 878,021 783,601 --
Long Term Debt And Capital Lease Obligation 68,948 196,944 311,575 63,542 --
Long Term Capital Lease Obligation 68,948 196,944 311,575 63,542 --
Total Non Current Liabilities Net Minority Interest 79,285 217,688 356,623 169,557 --
Total Liabilities Net Minority Interest 2.2M 1.8M 1.2M 953,158 --
Common Stock 63.9M 62.0M 62.0M 59.6M --
Capital Stock 63.9M 62.0M 62.0M 59.6M --
Additional Paid In Capital 12.0M 11.7M 11.5M 11.0M --
Retained Earnings -76.1M -72.8M -69.5M -65.3M --
Gains Losses Not Affecting Retained Earnings -24,790 -6,679 -6,664 3,500 --
Other Equity Adjustments -24,790 -6,679 -6,664 3,500 --
Common Stock Equity -163,038 960,526 4.0M 5.4M --
Stockholders Equity -163,038 960,526 4.0M 5.4M --
Total Equity Gross Minority Interest -163,038 960,526 4.0M 5.4M --
Total Capitalization -163,038 960,526 4.0M 5.4M --
Net Tangible Assets -169,979 949,070 4.0M 5.3M --
Tangible Book Value -169,979 949,070 4.0M 5.3M --
Working Capital -391,527 742,662 3.8M 5.1M --
Invested Capital -163,038 960,526 4.0M 5.4M --
Total Debt 212,121 324,827 425,990 189,162 --
Share Issued 141.9M 131.7M 131.7M 117.6M --
Ordinary Shares Number 141.9M 131.7M 131.7M 117.6M --
Buildings And Improvements 1.1M 1.0M 982,196 584,519 --
Capital Lease Obligations 212,121 324,827 425,990 189,162 --
Current Capital Lease Obligation 143,173 127,883 114,415 125,620 --
Current Deferred Liabilities 531,897 364,607 210,827 30,699 --
Current Provisions 26,077 32,664 51,381 69,313 --
Finished Goods 115,267 128,769 112,087 427,435 --
Leases 44,245 44,245 44,245 44,245 --
Long Term Provisions 10,337 20,744 45,048 106,015 --
Machinery Furniture Equipment 892,792 890,498 887,586 841,966 --
Other Inventories 54,339 132,728 -- -- --
Other Properties -- -- 7,844 7,844 7,844
Other Receivables 45,769 28,954 10,211 206,311 --
Properties 0.00 0.00 0.00 0.00 --
Raw Materials 913,399 1.0M 1.6M 1.2M --
Work In Process 155,746 410,970 196,556 302,568 --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Operating Cash Flow -1.9M -2.1M -2.9M -6.1M --
Cash Flow From Continuing Operating Activities -1.9M -2.1M -2.9M -6.1M --
Depreciation And Amortization 188,940 170,376 257,635 189,554 --
Depreciation Amortization Depletion 188,940 170,376 257,635 189,554 --
Stock Based Compensation 287,944 256,979 337,166 513,422 --
Change In Working Capital 868,611 667,513 732,558 -1.3M --
Changes In Account Receivables 83,797 -165,695 745,221 -343,587 --
Change In Receivables 66,982 -194,838 941,321 -487,441 --
Change In Inventory 345,203 123,473 -333,171 -383,964 --
Change In Payables And Accrued Expense 289,624 597,789 -55,720 -441,248 --
Change In Other Working Capital 166,802 153,889 180,128 18,110 --
Change In Other Current Liabilities 0.00 -12,800 0.00 -- --
Other Non Cash Items 5,861 -1,879 -29,928 -192,087 --
Capital Expenditure -2,294 -7,837 -- -62,808 -29,940
Purchase Of PPE -2,294 -2,912 0.00 -11,412 --
Net PPE Purchase And Sale -2,294 -2,912 0.00 -11,412 --
Investing Cash Flow -2,294 -7,837 0.00 -62,808 --
Cash Flow From Continuing Investing Activities -2,294 -7,837 0.00 -62,808 --
Issuance Of Debt -- -- -- 0.00 10.3M
Repayment Of Debt -194,455 -183,314 -174,703 -166,263 --
Net Issuance Payments Of Debt -194,455 -183,314 -174,703 -166,263 --
Issuance Of Capital Stock 1.6M 0.00 2.5M 0.00 --
Net Common Stock Issuance 1.6M 0.00 2.5M 0.00 --
Financing Cash Flow 1.7M -170,814 2.3M -160,529 --
Cash Flow From Continuing Financing Activities 1.7M -170,814 2.3M -160,529 --
Effect Of Exchange Rate Changes -14,679 -492.00 -10,188 94,963 --
Changes In Cash -169,294 -2.3M -569,462 -6.3M --
Beginning Cash Position 236,722 2.5M 3.1M 9.3M --
End Cash Position 52,749 236,722 2.5M 3.1M --
Free Cash Flow -1.9M -2.1M -2.9M -6.1M --
Asset Impairment Charge -28,028 45,439 10,314 0.00 --
Common Stock Issuance 1.6M 0.00 2.5M 0.00 --
Gain Loss On Sale Of PPE -- 0.00 1,327 0.00 -834.00
Long Term Debt Issuance -- -- -- 0.00 10.3M
Long Term Debt Payments -194,455 -183,314 -174,703 -166,263 --
Net Income From Continuing Operations -3.3M -3.3M -4.2M -5.3M --
Net Intangibles Purchase And Sale 0.00 -4,925 0.00 -51,396 --
Net Long Term Debt Issuance -194,455 -183,314 -174,703 -166,263 --
Net Other Financing Charges -- -- -- -- -1.1M
Operating Gains Losses -- -- 1,327 -- -170,588
Proceeds From Stock Option Exercised 301,390 12,500 1,542 5,734 --
Provisionand Write Offof Assets 97,524 74,610 -20,429 57,044 --
Purchase Of Intangibles 0.00 -4,925 0.00 -51,396 --
Sale Of PPE -- -- -- 0.00 1,597
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