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Neptune Digital Assets Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Total Revenue 1.8M 2.4M 2.9M 4.2M --
Operating Revenue 1.8M 2.4M 2.9M 4.2M --
Cost Of Revenue 904,844 1.6M 2.3M 6.1M --
Gross Profit 876,776 796,913 594,136 -1.9M --
Selling General And Administration 3.0M 2.3M 2.2M 2.3M --
General And Administrative Expense 2.8M 2.2M 2.2M 2.3M --
Depreciation And Amortization In Income Statement 95,501 99,381 104,009 69,655 --
Other Operating Expenses 383,682 213,194 170,318 177,537 --
Operating Expense 3.8M 2.7M 2.7M 2.6M --
Operating Income -2.9M -1.9M -2.1M -4.5M --
EBIT 1.2M 1.6M -2.1M -4.5M --
Interest Expense 363,476 0.00 -- -- --
Interest Expense Non Operating 363,476 0.00 -- -- --
Interest Income 459,670 652,023 678,079 2.4M --
Interest Income Non Operating 459,670 652,023 678,079 2.4M --
Net Interest Income 96,194 652,023 678,079 2.4M --
Other Income Expense 3.6M 2.8M -3.7M -19.1M --
Other Non Operating Income Expenses -407,570 411,590 -2.9M -6.3M --
Special Income Charges -807,560 -504,937 -683,000 -10.5M --
Write Off 0.00 135,310 257,706 1.8M --
Gain On Sale Of Security 4.9M 2.9M -156,144 -2.2M --
Pretax Income 864,448 1.6M -5.1M -21.1M --
Tax Provision 496,916 0.00 -- -- --
Tax Effect Of Unusual Items 608,596 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation 367,572 1.6M -5.1M -21.1M --
Net Income From Continuing Operation Net Minority Interest 367,572 1.6M -5.1M -21.1M --
Net Income Including Noncontrolling Interests 367,532 1.6M -5.1M -21.1M --
Net Income Common Stockholders 367,572 1.6M -5.1M -21.1M --
Net Income 367,572 1.6M -5.1M -21.1M --
EBITDA 1.4M 1.8M -1.6M -3.5M --
Normalized EBITDA -2.6M -533,706 -714,773 9.2M --
Reconciled Depreciation 184,487 284,724 518,922 975,525 --
Basic EPS 0.00 0.01 -0.04 -0.17 --
Diluted EPS 0.00 0.01 -0.04 -0.17 --
Basic Average Shares 127.1M 126.9M 125.1M 124.9M --
Diluted Average Shares 134.8M 128.4M 125.1M 124.9M --
Total Unusual Items 4.1M 2.4M -839,144 -12.7M --
Total Unusual Items Excluding Goodwill 4.1M 2.4M -839,144 -12.7M --
Tax Rate For Calcs 0.15 0.00 0.00 0.00 --
Normalized Income -3.1M -818,430 -4.3M -8.3M --
Depreciation Amortization Depletion Income Statement 95,501 99,381 104,009 69,655 --
Depreciation Income Statement 95,501 99,381 104,009 69,655 --
Diluted NI Availto Com Stockholders 367,572 1.6M -5.1M -21.1M --
Gain On Sale Of Ppe -1,553 272,393 -138,036 -64,171 --
Impairment Of Capital Assets 806,007 642,020 287,258 8.7M --
Net Income Continuous Operations 367,532 1.6M -5.1M -21.1M --
Net Non Operating Interest Income Expense 96,194 652,023 678,079 2.4M --
Other Gand A 2.7M 1.9M 1.7M 1.9M --
Other Special Charges -- -- -- -- -13,740
Other Taxes 324,181 87,658 154,402 0.00 --
Reconciled Cost Of Revenue 815,858 1.4M 1.9M 5.2M --
Salaries And Wages 98,450 349,401 551,136 307,414 --
Selling And Marketing Expense 176,528 43,065 21,241 61,333 --
Total Expenses 4.7M 4.3M 5.0M 8.7M --
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Cash And Cash Equivalents 505,744 3.6M 2.9M 4.8M --
Cash Cash Equivalents And Short Term Investments 10.4M 10.9M 14.6M 8.7M --
Cash Financial 505,744 3.6M -- -- 154,803
Other Short Term Investments 9.9M 7.3M 11.7M 4.0M --
Accounts Receivable 448,889 1.2M 242,069 322,022 --
Receivables 448,889 1.2M 593,875 13.4M --
Inventory -- -- 0.00 4.5M 19.8M
Prepaid Assets 23,545 7,500 -- -- --
Current Assets 10.9M 12.1M 15.2M 26.6M --
Gross PPE 10.2M 10.2M 12.2M 13.2M --
Accumulated Depreciation -6.4M -6.2M -7.8M -8.3M --
Net PPE 3.9M 4.0M 4.4M 4.9M --
Goodwill And Other Intangible Assets 70.2M 31.3M 12.9M 4.1M --
Other Intangible Assets 70.2M 31.3M 12.9M 4.1M --
Investments And Advances 1.9M 2.0M 0.00 -- 15.0M
Other Non Current Assets -- -- -- -- 15.0M
Total Non Current Assets 76.3M 37.7M 17.7M 9.4M --
Total Assets 87.2M 49.8M 32.9M 36.0M --
Current Debt 9.6M -- -- -- --
Current Debt And Capital Lease Obligation 9.6M -- -- -- --
Accounts Payable 1.4M 805,904 -- -- --
Payables 1.4M 805,904 -- -- --
Payables And Accrued Expenses 1.4M 805,904 654,475 890,787 --
Current Liabilities 11.1M 805,904 654,475 890,787 --
Total Non Current Liabilities Net Minority Interest 4.5M 0.00 0.00 0.00 --
Total Liabilities Net Minority Interest 15.5M 805,904 654,475 890,787 --
Common Stock 57.0M 57.1M 56.8M 56.8M --
Capital Stock 57.0M 57.1M 56.8M 56.8M --
Retained Earnings -51.1M -51.5M -53.1M -47.9M --
Gains Losses Not Affecting Retained Earnings 65.8M 43.4M 11.2M 9.4M --
Other Equity Adjustments 17.6M 17.6M -- 16.9M 16.7M
Common Stock Equity 71.6M 49.0M 32.3M 35.2M --
Stockholders Equity 71.6M 49.0M 32.3M 35.2M --
Total Equity Gross Minority Interest 71.6M 49.0M 32.3M 35.2M --
Total Capitalization 71.6M 49.0M 32.3M 35.2M --
Net Tangible Assets 1.5M 17.7M 19.3M 31.0M --
Tangible Book Value 1.5M 17.7M 19.3M 31.0M --
Working Capital -178,143 11.3M 14.5M 25.7M --
Invested Capital 81.3M 49.0M 32.3M 35.2M --
Total Debt 9.6M -- -- -- --
Net Debt 9.1M -- -- -- --
Share Issued 127.1M 127.2M 125.5M 124.9M --
Ordinary Shares Number 127.1M 127.2M 125.5M 124.9M --
Available For Sale Securities -- -- -- -- 15.0M
Financial Assets Designatedas Fair Value Through Profitor Loss Total 1.9M 2.0M 0.00 -- --
Finished Goods -- -- 0.00 4.5M 19.8M
Fixed Assets Revaluation Reserve 48.2M 25.9M 11.2M 9.4M --
Income Tax Payable 89,323 0.00 -- -- --
Investmentin Financial Assets 1.9M 2.0M 0.00 -- 15.0M
Line Of Credit 9.6M 0.00 -- -- --
Loans Receivable -- 0.00 351,806 12.6M 22.2M
Machinery Furniture Equipment 134,229 134,229 134,229 118,929 --
Non Current Deferred Liabilities 4.5M 0.00 -- -- --
Non Current Deferred Taxes Liabilities 4.5M 0.00 -- -- --
Non Current Prepaid Assets 340,103 340,103 421,481 421,481 --
Other Equity Interest -- 17.6M 17.3M 16.9M --
Other Properties 6.1M 6.1M 8.0M 9.1M --
Other Receivables -- -- -- 528,078 --
Properties 4.0M 4.0M 4.0M 4.0M --
Total Tax Payable 89,323 0.00 -- -- --
Treasury Shares Number -- -- 0.00 -- --
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Operating Cash Flow -2.6M -3.1M -3.4M -460,905 --
Cash Flow From Continuing Operating Activities -2.6M -3.1M -3.4M -460,905 --
Depreciation And Amortization 184,487 284,724 518,922 975,525 --
Depreciation Amortization Depletion 184,487 284,724 518,922 975,525 --
Stock Based Compensation 0.00 234,894 443,069 184,214 --
Deferred Tax 369,485 0.00 -- -- --
Deferred Income Tax 369,485 0.00 -- -- --
Change In Working Capital 1.4M -814,378 -156,359 13,438 --
Change In Receivables 751,487 -7,500 79,953 -108,266 --
Change In Payables And Accrued Expense 640,197 151,429 -236,312 121,704 --
Change In Payable 640,197 151,429 -- -- 549,005
Other Non Cash Items -898,464 -1.9M -2.9M 6.0M --
Capital Expenditure -6.2M -477,044 -334,892 -5.2M --
Purchase Of PPE -- 0.00 -15,300 -4.1M 0.00
Net PPE Purchase And Sale 0.00 221,392 -15,300 -4.1M --
Purchase Of Investment -1.4M -9.8M -38.5M -4.0M --
Sale Of Investment 1.5M 14.5M 34.0M 0.00 --
Net Investment Purchase And Sale 94,058 4.7M -4.5M -4.0M --
Investing Cash Flow -9.6M 3.9M 1.5M 5.1M --
Cash Flow From Continuing Investing Activities -9.6M 3.9M 1.5M 5.1M --
Issuance Of Debt 9.3M 0.00 -- -- --
Net Issuance Payments Of Debt 9.3M 0.00 -- -- --
Issuance Of Capital Stock -- -- -- 0.00 41.4M
Repurchase Of Capital Stock -139,966 -200,125 0.00 -- --
Net Common Stock Issuance -139,966 -200,125 0.00 0.00 --
Common Stock Payments -139,966 -200,125 0.00 -- --
Financing Cash Flow 9.1M -200,125 81,250 0.00 --
Cash Flow From Continuing Financing Activities 9.1M -200,125 81,250 0.00 --
Changes In Cash -3.1M 676,313 -1.8M 4.6M --
Beginning Cash Position 3.6M 2.9M 4.8M 154,803 --
End Cash Position 505,744 3.6M 2.9M 4.8M --
Free Cash Flow -8.8M -3.5M -3.7M -5.7M --
Asset Impairment Charge 806,007 777,330 287,258 10.5M --
Change In Account Payable 550,874 151,429 -- -- 549,005
Change In Income Tax Payable 89,323 0.00 -- -- --
Change In Prepaid Assets -16,045 -958,307 -- -- --
Change In Tax Payable 89,323 0.00 -- -- --
Common Stock Issuance -- -- -- 0.00 41.4M
Depreciation 184,487 284,724 518,922 975,525 --
Gain Loss On Investment Securities -1.6M -316,749 4.5M -17,004 --
Gain Loss On Sale Of PPE 1,553 -272,393 163,852 64,171 --
Long Term Debt Issuance 9.3M 0.00 -- -- --
Net Foreign Currency Exchange Gain Loss 0.00 -18,405 -843,536 9,804 --
Net Income From Continuing Operations 367,572 1.6M -5.1M -21.1M --
Net Intangibles Purchase And Sale -6.2M -384,737 -227,221 2.4M --
Net Long Term Debt Issuance 9.3M 0.00 -- -- --
Net Other Financing Charges -- -- -- -- -3.2M
Net Other Investing Changes -3.5M -615,020 6.2M 10.7M --
Operating Gains Losses -1.6M -607,547 3.8M 56,971 --
Proceeds From Stock Option Exercised 24,000 0.00 81,250 0.00 --
Purchase Of Intangibles -6.2M -477,044 -319,592 -1.2M --
Sale Of Intangibles 0.00 92,307 92,371 3.6M --
Sale Of PPE 0.00 221,392 0.00 -- --
Unrealized Gain Loss On Investment Securities -3.2M -2.6M -316,772 2.9M --
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