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Nano One Materials Corp.

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 0.00 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00 0.00
Selling General And Administration 6.0M 5.9M 6.0M 5.0M 6.5M
General And Administrative Expense 6.0M 5.9M 6.0M 5.0M 6.5M
Research And Development 1.4M 1.7M 1.7M 1.3M 1.8M
Depreciation And Amortization In Income Statement 63,811 59,599 61,215 56,248 70,306
Other Operating Expenses -120,957 -5.5M 101,009 -- --
Operating Expense 7.3M 2.2M 7.9M 6.3M 8.3M
Operating Income -7.3M -2.2M -7.9M -6.3M -8.3M
EBIT -7.5M -2.2M 2.8M -6.2M -4.6M
Interest Expense 160,892 558,799 167,173 42,176 45,235
Interest Expense Non Operating 160,892 558,799 167,173 42,176 45,235
Interest Income 70,469 43,631 9.4M 85,247 111,466
Interest Income Non Operating 70,469 43,631 9.4M 85,247 111,466
Net Interest Income -90,423 -515,168 9.3M 43,071 66,231
Other Income Expense -345,282 -107,834 1.3M 74,274 3.6M
Other Non Operating Income Expenses 36,351 -126,304 -- 92,533 17,410
Special Income Charges -381,633 18,470 1.3M -18,259 3.6M
Pretax Income -7.7M -2.8M 2.7M -6.2M -4.6M
Tax Effect Of Unusual Items 0.00 0.00 195,867 0.00 0.00
Net Income From Continuing And Discontinued Operation -7.7M -2.8M 2.7M -6.2M -4.6M
Net Income From Continuing Operation Net Minority Interest -7.7M -2.8M 2.7M -6.2M -4.6M
Net Income Including Noncontrolling Interests -7.7M -2.8M 2.7M -6.2M -4.6M
Net Income Common Stockholders -7.7M -2.8M 2.7M -6.2M -4.6M
Net Income -7.7M -2.8M 2.7M -6.2M -4.6M
EBITDA -7.0M -1.8M 3.4M -5.7M -4.0M
Normalized EBITDA -6.6M -1.8M 2.1M -5.7M -7.5M
Reconciled Depreciation 509,122 415,274 543,080 463,169 600,621
Basic EPS -0.07 -0.03 0.02 -- -0.04
Diluted EPS -0.07 -0.03 0.02 -- -0.04
Basic Average Shares 111.5M 111.5M 111.4M -- 111.3M
Diluted Average Shares 111.5M 111.5M 111.9M -- 111.3M
Total Unusual Items -381,633 18,470 1.3M -18,259 3.6M
Total Unusual Items Excluding Goodwill -381,633 18,470 1.3M -18,259 3.6M
Tax Rate For Calcs 0.00 0.00 0.15 0.00 0.00
Normalized Income -7.3M -2.8M 1.6M -6.2M -8.2M
Amortization 1,161 1,217 996.00 1,130 1,126
Amortization Of Intangibles Income Statement 1,161 1,217 996.00 1,130 1,126
Depreciation Amortization Depletion Income Statement 63,811 59,599 61,215 56,248 70,306
Depreciation Income Statement 62,650 58,382 60,219 55,118 69,180
Diluted NI Availto Com Stockholders -7.7M -2.8M 2.7M -6.2M -4.6M
Gain On Sale Of Ppe 0.00 18,470 1.3M -18,259 3.6M
Impairment Of Capital Assets 381,633 -- -- -- 0.00
Net Income Continuous Operations -7.7M -2.8M 2.7M -6.2M -4.6M
Net Non Operating Interest Income Expense -90,423 -515,168 9.3M 43,071 66,231
Other Gand A 1.4M 1.1M 1.0M 1.3M 1.1M
Other Taxes -- -1.8M -- -- --
Salaries And Wages 4.5M 4.8M 5.0M 3.6M 5.4M
Selling And Marketing Expense -- -- -- -- --
Total Expenses 7.3M 2.2M 7.9M 6.3M 8.3M
Total Operating Income As Reported -7.5M -8.3M -8.1M -6.4M -8.3M
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 17.8M 23.0M 27.8M 7.2M 13.5M
Cash Cash Equivalents And Short Term Investments 17.8M 23.0M 27.8M 7.2M 13.5M
Cash Equivalents 3.5M 3.5M 3.5M 5.3M 7.7M
Cash Financial 14.3M 19.5M 24.3M 1.9M 5.8M
Receivables 2.0M 2.2M 283,276 402,494 230,725
Inventory 476,411 610,831 536,822 338,252 351,647
Prepaid Assets 610,393 1.1M 953,835 951,866 616,442
Current Assets 20.9M 27.0M 29.6M 8.9M 14.7M
Gross PPE 20.5M 20.9M 20.6M 22.1M 24.1M
Accumulated Depreciation -6.4M -6.1M -5.7M -5.6M -7.3M
Net PPE 14.2M 14.8M 14.9M 16.6M 16.8M
Goodwill And Other Intangible Assets 55,103 55,069 48,901 49,897 48,098
Other Intangible Assets 55,103 55,069 48,901 49,897 48,098
Total Non Current Assets 17.1M 17.7M 17.8M 16.8M 17.1M
Total Assets 38.0M 44.8M 47.4M 25.7M 31.7M
Current Debt And Capital Lease Obligation 669,052 649,253 670,885 449,885 448,355
Accounts Payable 3.1M 3.0M 3.6M 2.9M 3.4M
Payables 3.1M 3.0M 3.6M 2.9M 3.4M
Payables And Accrued Expenses 3.1M 3.0M 3.6M 2.9M 3.4M
Current Deferred Revenue 500,000 500,000 500,000 -- --
Other Current Liabilities 40,603 38,840 -- -- --
Current Liabilities 4.3M 4.2M 4.7M 3.3M 3.8M
Long Term Debt 2.9M 3.1M 2.8M -- --
Long Term Debt And Capital Lease Obligation 17.1M 17.3M 17.2M 894,261 1.0M
Long Term Capital Lease Obligation 14.2M 14.2M 14.4M 894,261 1.0M
Other Non Current Liabilities 77,338 86,173 -- -- --
Total Non Current Liabilities Net Minority Interest 17.2M 17.4M 17.2M 894,261 1.0M
Total Liabilities Net Minority Interest 21.5M 21.5M 21.9M 4.2M 4.8M
Common Stock 125.9M 125.8M 125.7M 125.6M 125.3M
Capital Stock 125.9M 125.8M 125.7M 125.6M 125.3M
Retained Earnings -117.6M -110.0M -107.2M -109.9M -104.1M
Gains Losses Not Affecting Retained Earnings 8.3M 7.4M 7.0M 5.7M 5.7M
Common Stock Equity 16.5M 23.2M 25.5M 21.4M 26.9M
Stockholders Equity 16.5M 23.2M 25.5M 21.4M 26.9M
Total Equity Gross Minority Interest 16.5M 23.2M 25.5M 21.4M 26.9M
Total Capitalization 19.4M 26.3M 28.3M 21.4M 26.9M
Net Tangible Assets 16.5M 23.2M 25.4M 21.4M 26.9M
Tangible Book Value 16.5M 23.2M 25.4M 21.4M 26.9M
Working Capital 16.6M 22.8M 24.8M 5.5M 10.9M
Invested Capital 19.4M 26.3M 28.3M 21.4M 26.9M
Total Debt 17.8M 17.9M 17.9M 1.3M 1.5M
Share Issued 111.7M 111.5M 111.4M 111.4M 111.3M
Ordinary Shares Number 111.7M 111.5M 111.4M 111.4M 111.3M
Buildings And Improvements 0.00 0.00 0.00 4.9M 4.9M
Capital Lease Obligations 14.8M 14.9M 15.0M 1.3M 1.5M
Construction In Progress 218,391 218,391 218,391 222,484 698,711
Current Capital Lease Obligation 669,052 649,253 670,885 449,885 448,355
Current Deferred Liabilities 500,000 500,000 500,000 -- --
Dueto Related Parties Current -- -- -- -- --
Land And Improvements 0.00 0.00 0.00 2.0M 2.0M
Leases 1.1M 1.1M 996,538 996,538 996,538
Machinery Furniture Equipment 634,148 634,148 634,148 634,148 2.2M
Non Current Note Receivables 2.0M 2.0M 2.0M -- --
Non Current Prepaid Assets 798,818 829,878 829,878 192,573 192,573
Other Inventories 192,877 194,315 155,663 6,663 4,542
Other Properties 18.6M 19.0M 18.7M 13.4M 13.4M
Other Receivables -- -- -- 59,805 --
Raw Materials 273,880 402,860 370,578 317,299 338,110
Restricted Cash -- -- -- 0.00 0.00
Taxes Receivable 2.0M 2.2M 283,276 342,689 230,725
Work In Process 9,654 13,656 10,581 14,290 8,995
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 -5.7M -4.1M -181,930 -5.9M -7.0M
Cash Flow From Continuing Operating Activities -5.7M -4.1M -181,930 -5.9M -7.0M
Depreciation And Amortization 509,122 415,274 543,080 463,169 600,621
Depreciation Amortization Depletion 509,122 415,274 543,080 463,169 600,621
Stock Based Compensation 897,224 538,263 1.4M 730,059 763,134
Change In Working Capital 816,707 -2.8M 1.1M -857,868 65,774
Change In Receivables 696,681 -2.1M 110,745 -507,193 659,374
Change In Inventory 134,420 -74,009 -198,570 13,395 58,789
Change In Payables And Accrued Expense -14,394 -611,250 710,880 -364,070 -652,389
Change In Payable -- -611,250 710,880 -- --
Change In Other Working Capital 0.00 0.00 500,000 -- --
Other Non Cash Items 90,424 515,168 -4.6M -43,071 -66,231
Capital Expenditure -46,468 -201,386 -147,269 -338,653 -219,974
Purchase Of PPE -45,273 -194,001 -147,269 -335,724 -213,881
Net PPE Purchase And Sale -45,273 -175,298 13.6M -335,724 4.6M
Purchase Of Investment -- -- -- -- 0.00
Net Investment Purchase And Sale -- -- -- -- 0.00
Investing Cash Flow 25,201 -139,052 13.6M -253,406 5.3M
Cash Flow From Continuing Investing Activities 25,201 -139,052 13.6M -253,406 5.3M
Repayment Of Debt 239,419 -481,623 -259,111 -149,910 -4,971
Net Issuance Payments Of Debt 239,419 -481,623 -259,111 -149,910 -4,971
Issuance Of Capital Stock -- -- -- 0.00 0.00
Net Common Stock Issuance -- -- -- 0.00 0.00
Financing Cash Flow 448,046 -481,623 7.2M -149,910 -4,971
Cash Flow From Continuing Financing Activities 448,046 -481,623 7.2M -149,910 -4,971
Changes In Cash -5.2M -4.8M 20.7M -6.3M -1.7M
Beginning Cash Position 23.0M 27.8M 7.2M 13.5M 15.1M
End Cash Position 17.8M 23.0M 27.8M 7.2M 13.5M
Free Cash Flow -5.8M -4.3M -329,199 -6.2M -7.2M
Amortization Cash Flow 1,161 1,217 996.00 1,130 1,126
Amortization Of Intangibles 1,161 1,217 996.00 1,130 1,126
Change In Account Payable -- -611,250 710,880 -- --
Common Stock Issuance -- -- -- 0.00 0.00
Depreciation 507,961 414,057 542,084 462,039 599,495
Gain Loss On Sale Of PPE 0.00 233.00 -1.3M 18,259 -3.6M
Interest Received Cfi 70,469 43,631 38,677 85,247 111,466
Long Term Debt Payments 235,299 -477,503 -259,111 -149,910 -4,971
Net Foreign Currency Exchange Gain Loss 2,309 -- -- -- 0.00
Net Income From Continuing Operations -7.7M -2.8M 2.7M -6.2M -4.6M
Net Intangibles Purchase And Sale -1,195 -7,385 0.00 -2,929 -6,093
Net Long Term Debt Issuance 235,299 -477,503 -259,111 -149,910 -4,971
Net Other Financing Charges -6,451 0.00 7.5M -- --
Net Other Investing Changes -- -- -1,200 0.00 --
Operating Gains Losses 2,309 599.00 -1.3M 18,259 -3.6M
Purchase Of Intangibles -1,195 -7,385 0.00 -2,929 -6,093
Sale Of PPE 0.00 18,703 13.7M 0.00 4.8M
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