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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 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024
Total Revenue 690,284 385,354 522,579 81,835 705,335
Operating Revenue 690,284 385,354 522,579 81,835 705,335
Cost Of Revenue 516,646 292,290 408,234 69,889 558,276
Gross Profit 173,638 93,064 114,345 11,946 147,059
Selling General And Administration 605,635 870,370 949,358 996,090 890,731
General And Administrative Expense 580,523 850,573 945,871 976,056 870,641
Research And Development 26,497 36,458 44,935 29,226 51,292
Depreciation And Amortization In Income Statement 34,222 30,356 39,928 31,516 31,249
Other Operating Expenses -24,006 -1,671 12,130 -3,473 -34,161
Operating Expense 642,348 935,513 1.0M 1.1M 939,111
Operating Income -468,710 -842,449 -932,006 -1.0M -792,052
EBIT -478,309 -834,549 -934,838 -1.0M -827,812
Interest Expense 3,132 3,066 5,025 4,107 4,663
Interest Expense Non Operating 3,132 3,066 5,025 4,107 4,663
Net Interest Income -3,132 -3,066 -5,025 -4,107 -4,663
Other Income Expense -9,599 7,900 -2,832 12,639 -35,760
Other Non Operating Income Expenses 241.00 226.00 229.00 566.00 2,096
Special Income Charges 0.00 0.00 0.00 28,028 -43,565
Write Off 0.00 0.00 0.00 -28,028 43,565
Gain On Sale Of Security -9,840 7,674 -3,061 -15,955 5,709
Pretax Income -481,441 -837,615 -939,863 -1.0M -832,475
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -481,441 -837,615 -939,863 -1.0M -832,475
Net Income From Continuing Operation Net Minority Interest -481,441 -837,615 -939,863 -1.0M -832,475
Net Income Including Noncontrolling Interests -481,441 -837,615 -939,863 -1.0M -832,475
Net Income Common Stockholders -481,441 -837,615 -939,863 -1.0M -832,475
Net Income -481,441 -837,615 -939,863 -1.0M -832,475
EBITDA -430,318 -785,833 -885,731 -985,648 -787,495
Normalized EBITDA -420,478 -793,507 -882,670 -997,721 -749,639
Reconciled Depreciation 47,991 48,716 49,107 43,126 40,317
Basic EPS -- -0.01 -0.01 -0.01 --
Diluted EPS -- -0.01 -0.01 -0.01 --
Basic Average Shares -- 137.2M 140.7M 132.7M --
Diluted Average Shares -- 137.2M 140.7M 132.7M --
Total Unusual Items -9,840 7,674 -3,061 12,073 -37,856
Total Unusual Items Excluding Goodwill -9,840 7,674 -3,061 12,073 -37,856
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.00
Normalized Income -471,601 -845,289 -936,802 -1.0M -794,619
Depreciation Amortization Depletion Income Statement 34,222 30,356 39,928 31,516 31,249
Diluted NI Availto Com Stockholders -481,441 -837,615 -939,863 -1.0M -832,475
Net Income Continuous Operations -481,441 -837,615 -939,863 -1.0M -832,475
Net Non Operating Interest Income Expense -3,132 -3,066 -5,025 -4,107 -4,663
Other Gand A 169,555 161,410 194,601 171,587 198,233
Reconciled Cost Of Revenue 502,877 273,930 399,055 58,279 549,208
Salaries And Wages 410,968 689,163 751,270 804,469 672,408
Selling And Marketing Expense 25,112 19,797 3,487 20,034 20,090
Total Expenses 1.2M 1.2M 1.5M 1.1M 1.5M
Total Operating Income As Reported -478,550 -834,775 -935,067 -1.0M -829,908
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 52,749 215,154 224,200 660,725 236,722
Cash Cash Equivalents And Short Term Investments 52,749 215,154 224,200 660,725 236,722
Accounts Receivable 222,451 17,005 218,215 96,636 294,881
Receivables 268,220 27,216 276,566 106,847 323,835
Inventory 1.2M 1.5M 1.5M 1.7M 1.7M
Prepaid Assets 141,707 152,548 130,950 155,045 124,568
Current Assets 1.7M 1.9M 2.1M 2.7M 2.4M
Gross PPE 2.0M 2.0M 2.0M 2.0M 2.0M
Accumulated Depreciation -1.7M -1.7M -1.6M -1.6M -1.5M
Net PPE 300,833 347,695 395,283 384,393 424,096
Goodwill And Other Intangible Assets 6,941 8,070 9,198 10,327 11,456
Other Intangible Assets 6,941 8,070 9,198 10,327 11,456
Total Non Current Assets 307,774 355,765 404,481 394,720 435,552
Total Assets 2.0M 2.2M 2.5M 3.1M 2.8M
Current Debt And Capital Lease Obligation 143,173 154,593 165,779 117,869 127,883
Accounts Payable 904,756 747,452 643,792 676,027 676,741
Payables 904,756 747,452 643,792 676,027 676,741
Payables And Accrued Expenses 1.4M 1.1M 1.0M 1.2M 1.1M
Current Accrued Expenses 487,051 387,779 377,721 483,051 422,046
Current Deferred Revenue 531,897 371,163 14,376 413,556 364,607
Current Liabilities 2.1M 1.7M 1.3M 1.7M 1.6M
Long Term Debt And Capital Lease Obligation 68,948 102,368 135,106 166,345 196,944
Long Term Capital Lease Obligation 68,948 102,368 135,106 166,345 196,944
Total Non Current Liabilities Net Minority Interest 79,285 111,560 146,814 184,421 217,688
Total Liabilities Net Minority Interest 2.2M 1.8M 1.4M 1.9M 1.8M
Common Stock 63.9M 63.9M 63.9M 63.1M 62.0M
Capital Stock 63.9M 63.9M 63.9M 63.1M 62.0M
Additional Paid In Capital 12.0M 12.1M 12.0M 11.9M 11.7M
Retained Earnings -76.1M -75.6M -74.7M -73.8M -72.8M
Gains Losses Not Affecting Retained Earnings -24,790 -19,520 -22,567 -18,190 -6,679
Other Equity Adjustments -24,790 -19,520 -22,567 -18,190 -6,679
Common Stock Equity -163,038 400,497 1.1M 1.1M 960,526
Stockholders Equity -163,038 400,497 1.1M 1.1M 960,526
Total Equity Gross Minority Interest -163,038 400,497 1.1M 1.1M 960,526
Total Capitalization -163,038 400,497 1.1M 1.1M 960,526
Net Tangible Assets -169,979 392,427 1.1M 1.1M 949,070
Tangible Book Value -169,979 392,427 1.1M 1.1M 949,070
Working Capital -391,527 156,292 873,756 938,910 742,662
Invested Capital -163,038 400,497 1.1M 1.1M 960,526
Total Debt 212,121 256,961 300,885 284,214 324,827
Share Issued 141.9M 141.9M 141.9M 137.2M 131.7M
Ordinary Shares Number 141.9M 141.9M 141.9M 137.2M 131.7M
Buildings And Improvements 1.1M 1.1M 1.1M 1.0M 1.0M
Capital Lease Obligations 212,121 256,961 300,885 284,214 324,827
Current Capital Lease Obligation 143,173 154,593 165,779 117,869 127,883
Current Deferred Liabilities 531,897 371,163 14,376 413,556 364,607
Current Provisions 26,077 51,245 50,465 32,001 32,664
Finished Goods 115,267 129,049 63,811 292,510 128,769
Leases 44,245 44,245 44,245 44,245 44,245
Long Term Provisions 10,337 9,192 11,708 18,076 20,744
Machinery Furniture Equipment 892,792 892,792 892,792 892,792 890,498
Other Inventories 54,339 63,018 107,785 -- 132,728
Other Receivables 45,769 10,211 58,351 10,211 28,954
Properties 0.00 0.00 0.00 0.00 0.00
Raw Materials 913,399 954,155 956,815 1.1M 1.0M
Work In Process 155,746 327,384 365,762 385,429 410,970
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 -111,302 46,037 -1.2M -583,598 -537,758
Cash Flow From Continuing Operating Activities -111,302 46,037 -1.2M -583,598 -537,758
Depreciation And Amortization 47,991 48,716 49,107 43,126 40,317
Depreciation Amortization Depletion 47,991 48,716 49,107 43,126 40,317
Stock Based Compensation -76,824 103,642 86,810 174,316 45,502
Change In Working Capital 320,778 727,374 -436,753 257,212 118,496
Changes In Account Receivables -194,147 178,788 -97,675 196,831 -264,910
Change In Receivables -229,705 226,928 -145,815 215,574 -294,053
Change In Inventory 137,331 20,567 244,624 -57,319 5,399
Change In Payables And Accrued Expense 253,821 121,300 -136,395 50,898 566,561
Change In Other Working Capital 159,331 358,579 -399,167 48,059 -159,411
Change In Other Current Liabilities 0.00 0.00 0.00 0.00 0.00
Other Non Cash Items -19,330 3,920 15,141 6,130 -27,773
Capital Expenditure -- -- -- -2,294 --
Purchase Of PPE 0.00 0.00 0.00 -2,294 0.00
Net PPE Purchase And Sale 0.00 0.00 0.00 -2,294 0.00
Investing Cash Flow 0.00 0.00 0.00 -2,294 0.00
Cash Flow From Continuing Investing Activities 0.00 0.00 0.00 -2,294 0.00
Repayment Of Debt -49,516 -49,515 -48,681 -46,743 -46,743
Net Issuance Payments Of Debt -49,516 -49,515 -48,681 -46,743 -46,743
Issuance Of Capital Stock 0.00 0.00 839,644 757,369 --
Net Common Stock Issuance 0.00 0.00 839,644 757,369 --
Financing Cash Flow -49,516 -49,515 790,963 1.0M -34,243
Cash Flow From Continuing Financing Activities -49,516 -49,515 790,963 1.0M -34,243
Effect Of Exchange Rate Changes -1,587 -5,568 -5,402 -2,122 2,853
Changes In Cash -160,818 -3,478 -431,122 426,124 -572,001
Beginning Cash Position 215,154 224,200 660,725 236,723 805,870
End Cash Position 52,749 215,154 224,200 660,725 236,722
Free Cash Flow -111,302 46,037 -1.2M -585,892 -537,758
Asset Impairment Charge 0.00 0.00 0.00 -28,028 43,565
Common Stock Issuance 0.00 0.00 839,644 757,369 --
Gain Loss On Sale Of PPE -- -- -- -- 0.00
Long Term Debt Payments -49,516 -49,515 -48,681 -46,743 -46,743
Net Income From Continuing Operations -481,441 -837,615 -939,863 -1.0M -832,475
Net Intangibles Purchase And Sale 0.00 0.00 -- -- 0.00
Net Long Term Debt Issuance -49,516 -49,515 -48,681 -46,743 -46,743
Proceeds From Stock Option Exercised 0.00 0.00 0.00 301,390 12,500
Provisionand Write Offof Assets -- -- -- -3,473 74,610
Purchase Of Intangibles 0.00 0.00 -- -- 0.00
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