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Orecap Invest Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Total Revenue 0.00 0.00 0.00 0.00
Operating Revenue 0.00 0.00 0.00 0.00
Cost Of Revenue 6,825 8,934 11,813 12,664
Gross Profit -6,825 -8,934 -11,813 -12,664
Selling General And Administration 739,229 713,651 476,081 358,727
General And Administrative Expense 739,229 713,651 476,081 358,727
Other Operating Expenses 283,942 1.9M 9,011 2.1M
Operating Expense 1.0M 2.6M 485,092 2.4M
Operating Income -1.0M -2.7M -496,905 -2.5M
EBIT 10.1M -2.7M -496,905 -2.5M
Interest Expense 15,086 113,948 -- --
Interest Expense Non Operating 15,086 113,948 -- --
Interest Income 49,298 227,943 56,774 --
Interest Income Non Operating 49,298 227,943 56,774 --
Net Interest Income 34,212 113,995 56,774 --
Other Income Expense 11.1M -243,916 -1.6M 2.7M
Other Non Operating Income Expenses -- -- -- 368,839
Special Income Charges 1.5M 0.00 55,190 614,817
Restructuring And Mergern Acquisition -- 5.2M 0.00 -614,817
Gain On Sale Of Security 9.6M 302,077 -1.5M 2.6M
Earnings From Equity Interest 0.00 -545,993 -83,975 -506,900
Pretax Income 10.1M -2.8M -2.0M 224,352
Tax Provision 0.00 -376,610 -1,951 -368,839
Tax Effect Of Unusual Items 0.00 40,917 -1,439 843,154
Net Income From Continuing And Discontinued Operation 9.7M -4.7M -2.0M 593,191
Net Income From Continuing Operation Net Minority Interest 10.8M 463,693 -2.0M 593,191
Net Income Including Noncontrolling Interests 8.9M -7.6M -2.0M 593,191
Minority Interests 710,761 2.9M 0.00 --
Net Income Common Stockholders 9.7M -4.7M -2.0M 593,191
Net Income 9.7M -4.7M -2.0M 593,191
EBITDA 10.1M -2.7M -485,092 -2.4M
Normalized EBITDA -973,873 -3.0M 989,564 -5.6M
Reconciled Depreciation 6,825 8,934 11,813 12,664
Basic EPS 0.04 -0.02 -0.01 0.00
Diluted EPS 0.04 -0.02 -0.01 0.00
Basic Average Shares 247.7M 247.6M 247.2M 234.8M
Diluted Average Shares 247.7M 247.6M 247.2M 234.8M
Total Unusual Items 11.1M 302,077 -1.5M 3.2M
Total Unusual Items Excluding Goodwill 11.1M 302,077 -1.5M 3.2M
Tax Rate For Calcs 0.00 0.14 0.00 0.27
Normalized Income -285,023 202,533 -523,594 -1.7M
Diluted NI Availto Com Stockholders 9.7M -4.7M -2.0M 593,191
Gain On Sale Of Business -- 0.00 55,190 988,606
Gain On Sale Of Ppe 1.5M 0.00 -- --
Net Income Continuous Operations 10.1M -2.4M -2.0M 593,191
Net Income Discontinuous Operations -1.1M -5.2M -- --
Net Non Operating Interest Income Expense 34,212 113,995 56,774 --
Other Gand A 577,769 633,391 389,662 346,590
Reconciled Cost Of Revenue 6,825 8,934 11,813 12,664
Rent And Landing Fees 56,298 45,223 -4,198 12,137
Rent Expense Supplemental 56,298 45,223 -4,198 12,137
Salaries And Wages 105,162 35,037 90,617 0.00
Total Expenses 1.0M 2.7M 496,905 2.5M
Total Operating Income As Reported -- -- -2.0M 224,352
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Cash And Cash Equivalents 536,671 1.1M 5.5M 6.1M
Cash Cash Equivalents And Short Term Investments 14.7M 4.6M 6.5M 8.6M
Cash Financial 536,671 1.1M 5.5M 6.1M
Other Short Term Investments 14.2M 3.5M 966,963 2.5M
Accounts Receivable 66,143 148,820 228,891 --
Receivables 66,143 232,590 326,229 273,772
Prepaid Assets 23,389 19,717 15,240 28,498
Current Assets 16.7M 5.9M 7.4M 9.5M
Gross PPE 92,320 92,320 92,320 92,320
Accumulated Depreciation -62,825 -56,000 -47,066 -35,253
Net PPE 29,495 36,320 45,254 57,067
Investments And Advances -- 0.00 1.9M 1.9M
Long Term Equity Investment -- 0.00 1.9M 1.9M
Total Non Current Assets 29,495 36,320 2.0M 2.0M
Total Assets 16.7M 5.9M 9.4M 11.5M
Current Debt -- 40,000 -- --
Current Debt And Capital Lease Obligation -- 40,000 -- --
Accounts Payable 34,172 262,194 23,843 309,400
Payables 34,172 262,194 124,737 309,400
Payables And Accrued Expenses 142,172 1.4M 183,237 345,594
Current Accrued Expenses 108,000 1.1M 58,500 36,194
Other Current Liabilities 3.0M -- 376,610 378,561
Current Liabilities 3.8M 3.5M 1.1M 1.3M
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00
Total Liabilities Net Minority Interest 3.8M 3.5M 1.1M 1.3M
Common Stock 26.4M 26.4M 26.4M 26.4M
Capital Stock 26.4M 26.4M 26.4M 26.4M
Retained Earnings -17.2M -27.5M -22.8M -20.8M
Common Stock Equity 14.0M 3.6M 8.3M 10.2M
Stockholders Equity 14.0M 3.6M 8.3M 10.2M
Total Equity Gross Minority Interest 12.9M 2.4M 8.3M 10.2M
Minority Interest -1.1M -1.2M 0.00 --
Total Capitalization 14.0M 3.6M 8.3M 10.2M
Net Tangible Assets 14.0M 3.6M 8.3M 10.2M
Tangible Book Value 14.0M 3.6M 8.3M 10.2M
Working Capital 12.9M 2.4M 6.3M 8.2M
Invested Capital 14.0M 3.6M 8.3M 10.2M
Total Debt -- 40,000 -- --
Share Issued 247.7M 247.7M 247.2M 247.2M
Ordinary Shares Number 247.7M 247.7M 247.2M 247.2M
Assets Held For Sale Current 1.3M 0.00 -- --
Buildings And Improvements 28,748 28,748 28,748 28,748
Current Provisions 700,000 2.1M 570,967 570,967
Duefrom Related Parties Current 0.00 83,770 97,338 25,087
Dueto Related Parties Current -- 0.00 100,894 0.00
Investmentsin Associatesat Cost -- 0.00 1.9M 1.9M
Machinery Furniture Equipment 63,572 63,572 63,572 63,572
Other Equity Interest 4.8M 4.7M 4.7M 4.6M
Restricted Cash 647,817 1.0M 592,924 570,967
Taxes Receivable -- -- 228,891 248,685
Line Item FY 2024Oct 31, 2024 FY 2023Oct 31, 2023 FY 2022Oct 31, 2022 FY 2021Oct 31, 2021
Operating Cash Flow -1.5M -4.7M -589,857 -2.7M
Cash Flow From Continuing Operating Activities -590,537 -4.3M -589,857 -2.7M
Depreciation And Amortization 6,825 8,934 11,813 12,664
Depreciation Amortization Depletion 6,825 8,934 11,813 12,664
Stock Based Compensation 105,162 35,037 90,617 0.00
Change In Working Capital 26,274 245,724 -230,198 -299,748
Change In Receivables 82,677 80,070 19,794 -170,566
Change In Payables And Accrued Expense -52,731 196,331 -263,250 -124,742
Change In Other Working Capital -- -26,200 -- --
Other Non Cash Items 266,986 -2.4M -23,908 -368,839
Capital Expenditure -- -- -- -14,499
Purchase Of PPE -- -- 0.00 -14,499
Net PPE Purchase And Sale -- -- 0.00 -14,499
Purchase Of Business -- -- -- -40,000
Sale Of Business -- 409,661 0.00 --
Purchase Of Investment -- -- 0.00 -40,000
Net Investment Purchase And Sale -- -- 0.00 -40,000
Investing Cash Flow 0.00 322,335 28,643 -62,166
Cash Flow From Continuing Investing Activities 0.00 -87,326 28,643 -62,166
Issuance Of Capital Stock -- -- 0.00 2.4M
Net Common Stock Issuance -- -- 0.00 2.4M
Financing Cash Flow 1.6M 0.00 0.00 2.5M
Cash Flow From Continuing Financing Activities -- -- 0.00 2.5M
Changes In Cash 130,510 -4.4M -561,214 -258,211
Beginning Cash Position 1.1M 5.5M 6.1M 6.4M
End Cash Position 536,671 1.1M 5.5M 6.1M
Free Cash Flow -1.5M -4.7M -589,857 -2.8M
Cash From Discontinued Financing Activities 1.6M 0.00 -- --
Cash From Discontinued Investing Activities 0.00 409,661 -- --
Cash From Discontinued Operating Activities -910,998 -396,688 -- --
Change In Prepaid Assets -3,672 -4,477 13,258 -4,440
Common Stock Issuance -- -- 0.00 2.4M
Depreciation 6,825 8,934 11,813 12,664
Earnings Losses From Equity Investments 0.00 545,993 28,784 -481,706
Gain Loss On Investment Securities -362,028 -125,360 -- -614,817
Gain Loss On Sale Of Business -1.5M 0.00 -- --
Net Business Purchase And Sale -- 409,661 0.00 -40,000
Net Income From Continuing Operations 10.1M -2.4M -2.0M 593,191
Net Other Financing Charges -- -- -- -1,251
Net Other Investing Changes -- -87,326 28,643 -7,667
Operating Gains Losses -1.9M 420,633 28,784 -1.1M
Other Cash Adjustment Outside Changein Cash -734,020 -- -- --
Proceeds From Stock Option Exercised -- -- 0.00 102,750
Unrealized Gain Loss On Investment Securities -9.2M -176,717 1.5M -1.6M
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