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NuGen Medical Devices 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 Q2 2024Jun 30, 2024
Total Revenue 34,678 22,121 116,883 415,746 531,815 --
Operating Revenue 34,678 22,121 116,883 415,746 531,815 --
Cost Of Revenue 13,553 8,811 52,293 190,770 270,319 --
Gross Profit 21,125 13,310 64,590 224,976 261,496 --
Selling General And Administration 1.2M 842,334 747,011 934,750 2.2M --
General And Administrative Expense -- 842,334 747,011 934,750 2.2M 522,189
Depreciation And Amortization In Income Statement -- 163,784 157,612 158,139 155,423 159,891
Operating Expense 1.2M 1.0M 904,623 1.1M 2.4M --
Operating Income -1.2M -992,808 -840,033 -867,913 -2.1M --
EBIT -1.1M -1.6M 2.2M 1.2M -2.6M --
Interest Expense 800,752 737,057 671,210 715,725 364,236 --
Interest Expense Non Operating 800,752 737,057 671,210 715,725 364,236 --
Net Interest Income -800,752 -737,057 -671,210 -412,122 -364,236 --
Other Income Expense 123,937 -593,242 3.1M 1.8M -451,316 --
Other Non Operating Income Expenses 35,351 32,751 44,415 41,862 407.00 --
Special Income Charges 0.00 0.00 -- -303,603 0.00 497,578
Restructuring And Mergern Acquisition 0.00 -- -- -- 0.00 0.00
Gain On Sale Of Security 88,586 -625,993 3.0M 2.0M -451,723 --
Pretax Income -1.9M -2.3M 1.6M 506,260 -2.9M --
Tax Provision -4,532 4,140 3,885 -3,973 10,712 --
Tax Effect Of Unusual Items 214.54 -93,899 7,516 261,665 -67,758 --
Net Income From Continuing And Discontinued Operation -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Income From Continuing Operation Net Minority Interest -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Income Including Noncontrolling Interests -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Income Common Stockholders -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Income -1.9M -2.3M 1.6M 510,233 -3.0M --
EBITDA -900,962 -1.4M 2.4M 1.4M -2.4M --
Normalized EBITDA -989,548 -796,273 -638,006 -364,309 -2.0M --
Reconciled Depreciation 169,559 163,784 157,612 158,139 155,423 --
Basic EPS -0.01 -0.01 0.01 -- -0.01 -0.00
Diluted EPS -0.01 -0.01 0.01 -- -0.01 -0.00
Basic Average Shares 227.0M 227.0M 226.5M -- 217.3M 215.9M
Diluted Average Shares 227.0M 227.0M 226.5M -- 217.3M 215.9M
Total Unusual Items 88,586 -625,993 3.0M 1.7M -451,723 --
Total Unusual Items Excluding Goodwill 88,586 -625,993 3.0M 1.7M -451,723 --
Tax Rate For Calcs 0.00 0.15 0.00 0.15 0.15 --
Normalized Income -2.0M -1.8M -1.5M -972,535 -2.6M --
Depreciation Amortization Depletion Income Statement -- 163,784 157,612 158,139 155,423 159,891
Diluted NI Availto Com Stockholders -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Income Continuous Operations -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Non Operating Interest Income Expense -800,752 -737,057 -671,210 -412,122 -364,236 --
Other Gand A -- 567,498 496,880 607,100 1.9M 164,718
Other Special Charges -- -- -- 303,603 -- -497,578
Reconciled Cost Of Revenue 13,553 8,811 52,293 190,770 270,319 --
Rent And Landing Fees -- 63,708 55,097 79,727 23,732 52,259
Rent Expense Supplemental -- 63,708 55,097 79,727 23,732 52,259
Salaries And Wages -- 211,128 195,034 247,923 327,392 305,212
Total Expenses 1.2M 1.0M 956,916 1.3M 2.7M --
Total Operating Income As Reported -1.2M -992,808 -840,033 -867,913 -2.1M --
Total Other Finance Cost -- -- -- -303,603 33,393 --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 4.3M 5.4M 6.2M 6.9M 9.3M --
Cash Cash Equivalents And Short Term Investments 4.3M 5.4M 6.2M 6.9M 9.3M --
Cash Financial -- -- -- -- 9.3M 172,921
Accounts Receivable 35,897 17,122 71,943 99,962 24,265 --
Receivables 93,581 80,565 160,119 329,516 214,022 --
Inventory 340,084 313,348 415,481 320,728 337,114 --
Prepaid Assets 217,658 228,698 150,456 154,672 121,978 --
Current Assets 5.0M 6.1M 7.0M 7.8M 10.1M --
Gross PPE -- -- -- 34,711 2,605 2,602
Accumulated Depreciation -- -- -- -25,308 -- --
Net PPE 143,186 59,937 7,810 9,403 2,605 --
Goodwill 1.9M 1.9M 1.8M 1.7M 1.7M --
Goodwill And Other Intangible Assets 5.1M 5.1M 5.1M 5.1M 5.3M --
Other Intangible Assets 3.2M 3.3M 3.3M 3.4M 3.5M --
Other Non Current Assets 1.00 -- -- -- -- --
Total Non Current Assets 5.2M 5.2M 5.1M 5.1M 5.3M --
Total Assets 10.2M 11.3M 12.1M 12.9M 15.4M --
Current Debt 659,231 636,104 607,006 574,651 519,310 --
Current Debt And Capital Lease Obligation 659,231 636,104 607,006 574,651 519,310 --
Accounts Payable 392,820 424,828 422,934 665,772 1.3M --
Payables 399,820 431,828 429,934 679,511 2.3M --
Payables And Accrued Expenses 399,820 431,828 429,934 679,511 2.3M --
Current Deferred Revenue 136,529 83,069 80,530 82,462 382,681 --
Current Liabilities 1.2M 1.2M 1.1M 1.3M 3.2M --
Long Term Debt 17.7M 16.8M 15.2M 17.2M 18.7M --
Long Term Debt And Capital Lease Obligation 17.7M 16.8M 15.2M 17.2M 18.7M --
Total Non Current Liabilities Net Minority Interest 17.7M 16.8M 15.2M 17.2M 18.7M --
Total Liabilities Net Minority Interest 18.9M 18.0M 16.3M 18.6M 22.0M --
Common Stock 23.3M 23.3M 23.3M 23.2M 22.7M --
Capital Stock 23.3M 23.3M 23.3M 23.2M 22.7M --
Retained Earnings -35.6M -33.8M -32.8M -34.4M -34.9M --
Gains Losses Not Affecting Retained Earnings 3.7M 3.8M 5.3M 5.5M 5.6M --
Other Equity Adjustments 4.1M 4.1M 5.4M 5.4M 5.6M --
Common Stock Equity -8.7M -6.7M -4.2M -5.7M -6.6M --
Stockholders Equity -8.7M -6.7M -4.2M -5.7M -6.6M --
Total Equity Gross Minority Interest -8.7M -6.7M -4.2M -5.7M -6.6M --
Total Capitalization 9.0M 10.1M 11.0M 11.6M 12.1M --
Net Tangible Assets -13.7M -11.8M -9.4M -10.8M -11.9M --
Tangible Book Value -13.7M -11.8M -9.4M -10.8M -11.9M --
Working Capital 3.8M 4.9M 5.8M 6.5M 6.8M --
Invested Capital 9.7M 10.8M 11.6M 12.1M 12.7M --
Total Debt 18.3M 17.4M 15.8M 17.8M 19.3M --
Net Debt 14.0M 12.0M 9.6M 10.9M 9.9M --
Share Issued 227.0M 227.0M 227.0M 225.8M 217.7M --
Ordinary Shares Number 227.0M 227.0M 227.0M 225.8M 217.7M --
Capital Lease Obligations -- -- -- 0.00 0.00 0.00
Current Capital Lease Obligation -- -- -- 0.00 0.00 0.00
Current Deferred Liabilities 136,529 83,069 80,530 82,462 382,681 --
Dueto Related Parties Current -- -- -- 0.00 961,170 65,731
Finished Goods 186,562 157,989 277,991 195,046 -- --
Foreign Currency Translation Adjustments -379,518 -254,043 -139,295 39,594 18,047 --
Income Tax Payable 0.00 0.00 0.00 6,739 25,473 --
Machinery Furniture Equipment -- -- -- 34,711 -- --
Other Current Borrowings 659,231 -- -- 574,651 519,310 500,369
Other Inventories 153,522 155,359 137,490 125,682 -- --
Other Payable 7,000 7,000 7,000 7,000 7,000 --
Other Properties -- -- -- -- 2,605 2,602
Raw Materials -- -- -- 125,682 -- --
Restricted Cash 53,045 51,944 51,944 51,944 51,500 --
Taxes Receivable 57,684 63,443 88,176 229,554 189,757 --
Total Tax Payable 0.00 0.00 0.00 6,739 25,473 --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -1.1M -709,981 -819,508 -2.8M -893,555 --
Cash Flow From Continuing Operating Activities -1.1M -709,981 -819,508 -2.8M -893,555 --
Depreciation And Amortization 169,559 163,784 157,612 158,139 155,423 --
Depreciation Amortization Depletion 169,559 163,784 157,612 158,139 155,423 --
Stock Based Compensation 0.00 0.00 0.00 0.00 44,175 --
Deferred Tax -4,532 4,140 3,885 -3,973 10,712 --
Deferred Income Tax -4,532 4,140 3,885 -3,973 10,712 --
Change In Working Capital -69,154 90,432 -177,617 -2.1M 1.0M --
Change In Receivables 69,824 24,733 141,378 -36,284 -157,477 --
Change In Inventory -26,736 102,133 -94,753 16,386 196,600 --
Change In Payables And Accrued Expense -176,742 39,269 -226,526 -1.8M 1.1M --
Change In Payable -176,742 39,269 -226,526 -1.8M 1.1M --
Change In Other Working Capital 53,460 2,539 -1,932 -300,219 -76,709 --
Other Non Cash Items 800,750 737,057 671,210 715,725 364,236 --
Capital Expenditure -75,401 -- -- -- -- --
Purchase Of PPE -75,401 -- -- -- 0.00 --
Net PPE Purchase And Sale -75,401 -- -- -- 0.00 --
Investing Cash Flow -76,502 -52,949 0.00 -10,819 -375.00 --
Cash Flow From Continuing Investing Activities -76,502 -52,949 0.00 -10,819 -375.00 --
Issuance Of Debt -- -- -- 0.00 -- --
Repayment Of Debt 0.00 0.00 0.00 0.00 0.00 --
Net Issuance Payments Of Debt 0.00 0.00 0.00 0.00 10.0M --
Issuance Of Capital Stock -- -- -- -- 0.00 0.00
Net Common Stock Issuance -- -- -- -- 0.00 0.00
Financing Cash Flow 0.00 0.00 60,500 405,000 10.1M --
Cash Flow From Continuing Financing Activities 0.00 0.00 60,500 405,000 10.1M --
Effect Of Exchange Rate Changes 0.00 0.00 0.00 0.00 0.00 --
Changes In Cash -1.1M -762,930 -759,008 -2.4M 9.2M --
Beginning Cash Position 5.4M 6.2M 6.9M 9.3M 172,921 --
End Cash Position 4.3M 5.4M 6.2M 6.9M 9.3M --
Free Cash Flow -1.1M -762,930 -819,508 -2.8M -893,555 --
Change In Account Payable -176,742 39,269 -226,526 -1.8M 1.1M --
Change In Prepaid Assets 11,040 -78,242 4,216 -32,694 -15,377 --
Common Stock Issuance -- -- -- -- 0.00 0.00
Gain Loss On Investment Securities -127,050 564,514 -3.0M -2.1M -- --
Long Term Debt Issuance -- -- -- 0.00 -- --
Long Term Debt Payments 0.00 0.00 0.00 0.00 0.00 --
Net Foreign Currency Exchange Gain Loss 38,466 61,479 3,755 9,101 53,541 --
Net Income From Continuing Operations -1.9M -2.3M 1.6M 510,233 -3.0M --
Net Long Term Debt Issuance 0.00 0.00 0.00 0.00 10.0M --
Net Other Investing Changes -- -- -- -444.00 -375.00 -375.00
Operating Gains Losses -88,584 625,993 -3.0M -2.0M 451,723 --
Proceeds From Stock Option Exercised 0.00 0.00 60,500 405,000 65,000 --
Taxes Refund Paid 4,532 -4,140 -3,885 10,712 -10,712 --
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