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Opus One Gold Corporation

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 0.00 0.00 0.00 0.00 --
Operating Revenue 0.00 0.00 0.00 0.00 --
Cost Of Revenue -- 0.00 22,383 22,380 22,382
Gross Profit -- 0.00 -22,383 -22,380 -22,382
Selling General And Administration 1.1M 314,338 333,830 488,758 --
General And Administrative Expense 1.1M 314,338 333,830 488,758 --
Other Operating Expenses 48,918 25,045 36,776 44,831 --
Operating Expense 1.2M 339,383 370,606 533,589 --
Operating Income -1.2M -339,383 -392,989 -555,969 --
EBIT -1.2M -279,875 -1.5M -1.7M --
Interest Expense 3,454 0.00 2,456 4,684 --
Interest Expense Non Operating 3,454 0.00 2,456 4,684 --
Net Interest Income -3,454 0.00 -2,456 -4,684 --
Other Income Expense -37,427 59,508 -1.1M -1.1M --
Other Non Operating Income Expenses 240,791 84,225 15,775 -- 317,689
Special Income Charges -278,218 -24,717 -1.1M -1.1M --
Pretax Income -1.2M -279,875 -1.5M -1.7M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -1.2M -279,875 -1.5M -1.7M --
Net Income From Continuing Operation Net Minority Interest -1.2M -279,875 -1.5M -1.7M --
Net Income Including Noncontrolling Interests -1.2M -279,875 -1.5M -1.7M --
Net Income Common Stockholders -1.2M -279,875 -1.5M -1.7M --
Net Income -1.2M -279,875 -1.5M -1.7M --
EBITDA -1.2M -279,875 -1.5M -1.7M --
Normalized EBITDA -950,117 -255,158 -354,831 -533,589 --
Reconciled Depreciation -- 0.00 22,383 22,380 22,382
Basic EPS -0.01 -0.01 -0.01 -0.01 --
Diluted EPS -0.01 -0.01 -0.01 -0.01 --
Basic Average Shares 196.0M 157.7M 141.9M 121.2M --
Diluted Average Shares 196.0M 157.7M 141.9M 121.2M --
Total Unusual Items -278,218 -24,717 -1.1M -1.1M --
Total Unusual Items Excluding Goodwill -278,218 -24,717 -1.1M -1.1M --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -953,571 -255,158 -379,670 -560,653 --
Diluted NI Availto Com Stockholders -1.2M -279,875 -1.5M -1.7M --
Impairment Of Capital Assets 278,218 24,717 1.1M 1.1M --
Insurance And Claims 12,927 13,070 12,715 9,908 --
Net Income Continuous Operations -1.2M -279,875 -1.5M -1.7M --
Net Non Operating Interest Income Expense -3,454 0.00 -2,456 -4,684 --
Other Gand A 389,510 301,268 321,115 478,850 --
Reconciled Cost Of Revenue -- 0.00 22,383 22,380 22,382
Salaries And Wages 739,553 0.00 -- 0.00 45,292
Total Expenses 1.2M 339,383 392,989 555,969 --
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 477,557 52,172 164,591 33,530 --
Cash Cash Equivalents And Short Term Investments 477,557 52,172 164,591 33,530 --
Cash Financial 477,557 52,172 164,591 33,530 --
Receivables 223,551 76,050 79,940 146,619 --
Prepaid Assets 8,086 10,834 10,255 5,673 --
Current Assets 709,194 139,056 254,786 185,822 --
Gross PPE -- -- 1.6M 2.6M 3.4M
Net PPE 3.6M 1.9M 1.6M 2.6M --
Total Non Current Assets 3.6M 1.9M 1.6M 2.6M --
Total Assets 4.3M 2.1M 1.8M 2.8M --
Current Debt -- -- -- 52,500 --
Current Debt And Capital Lease Obligation -- -- -- 77,044 24,545
Accounts Payable 54,556 198,557 85,669 182,270 --
Payables 626,880 846,181 509,193 509,357 --
Payables And Accrued Expenses 677,070 878,181 542,093 543,357 --
Current Accrued Expenses 50,190 32,000 32,900 34,000 --
Other Current Liabilities 116,247 -- 84,225 -- --
Current Liabilities 793,317 878,181 626,318 620,401 --
Long Term Debt And Capital Lease Obligation -- -- -- -- 22,315
Long Term Capital Lease Obligation -- -- -- 0.00 22,315
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00 --
Total Liabilities Net Minority Interest 793,317 878,181 626,318 620,401 --
Common Stock 23.2M 20.3M 20.0M 19.5M --
Capital Stock 23.2M 20.3M 20.0M 19.5M --
Retained Earnings -21.5M -20.3M -20.0M -18.5M --
Common Stock Equity 3.5M 1.2M 1.2M 2.2M --
Stockholders Equity 3.5M 1.2M 1.2M 2.2M --
Total Equity Gross Minority Interest 3.5M 1.2M 1.2M 2.2M --
Total Capitalization 3.5M 1.2M 1.2M 2.2M --
Net Tangible Assets 3.5M 1.2M 1.2M 2.2M --
Tangible Book Value 3.5M 1.2M 1.2M 2.2M --
Working Capital -84,123 -739,125 -371,532 -434,579 --
Invested Capital 3.5M 1.2M 1.2M 2.2M --
Total Debt -- -- 0.00 77,044 46,860
Net Debt -- -- -- 18,970 --
Share Issued 234.1M 170.7M 157.7M 122.6M --
Ordinary Shares Number 234.1M 170.7M 157.7M 122.6M --
Buildings And Improvements -- -- 0.00 22,383 44,763
Capital Lease Obligations -- -- 0.00 24,544 46,860
Current Capital Lease Obligation -- -- 0.00 24,544 24,545
Dueto Related Parties Current 572,324 647,624 423,524 327,087 --
Other Current Borrowings -- -- -- 52,500 --
Other Equity Interest 1.9M 1.2M 1.2M 1.2M --
Other Properties -- -- 1.6M 2.6M 3.4M
Taxes Receivable 223,551 76,050 79,940 146,619 --
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 -745,506 -49,330 -265,671 -281,977 --
Cash Flow From Continuing Operating Activities -745,506 -49,330 -265,671 -281,977 --
Depreciation And Amortization -- 0.00 22,383 22,380 22,382
Depreciation Amortization Depletion -- 0.00 22,383 22,380 22,382
Stock Based Compensation -- -- -- 0.00 45,292
Change In Working Capital -290,697 287,160 102,435 249,112 --
Change In Receivables -147,501 3,890 66,773 71,086 --
Change In Payables And Accrued Expense -145,943 283,849 40,244 178,439 --
Change In Payable -145,943 283,849 40,244 178,439 --
Other Non Cash Items 527,932 -81,332 -10,819 7,184 --
Capital Expenditure -- -- -- -303,112 -1.0M
Purchase Of PPE -- -- -- -- -1.0M
Net PPE Purchase And Sale -- -- -- -- -1.0M
Investing Cash Flow -1.8M -321,196 -159,579 -303,112 --
Cash Flow From Continuing Investing Activities -1.8M -321,196 -159,579 -303,112 --
Issuance Of Debt 0.00 100,000 0.00 50,000 --
Repayment Of Debt 0.00 -102,893 -24,544 -22,316 --
Net Issuance Payments Of Debt 0.00 -2,893 -24,544 27,684 --
Issuance Of Capital Stock 3.1M 261,000 650,000 173,000 --
Net Common Stock Issuance 3.1M 261,000 650,000 173,000 --
Financing Cash Flow 3.0M 258,107 556,311 181,627 --
Cash Flow From Continuing Financing Activities 3.0M 258,107 556,311 181,627 --
Changes In Cash 425,385 -112,419 131,061 -403,462 --
Beginning Cash Position 52,172 164,591 33,530 436,992 --
End Cash Position 477,557 52,172 164,591 33,530 --
Free Cash Flow -745,506 -49,330 -265,671 -281,977 --
Income Tax Paid Supplemental Data -- 0.00 0.00 0.00 0.00
Interest Paid Supplemental Data -- 2,893 2,456 4,684 6,715
Asset Impairment Charge 249,048 24,717 1.1M 1.1M --
Capital Expenditure Reported -- -- -- -303,112 -1.0M
Cash Dividends Paid -- 0.00 0.00 0.00 0.00
Change In Account Payable -70,643 59,749 -56,193 113,864 --
Change In Prepaid Assets 2,747 -579.00 -4,582 -413.00 --
Common Stock Issuance 3.1M 261,000 650,000 173,000 --
Depreciation -- 0.00 22,383 22,380 22,382
Gain Loss On Sale Of PPE -- -- -- -- 22,382
Interest Paid Cff -- 0.00 -2,456 -4,684 -6,715
Long Term Debt Payments -- 0.00 -24,544 -22,316 -20,285
Net Income From Continuing Operations -1.2M -279,875 -1.5M -1.7M --
Net Long Term Debt Issuance -- 0.00 -24,544 -22,316 -20,285
Net Other Financing Charges -240,538 -- -66,689 -14,373 -46,068
Net Other Investing Changes -1.8M -321,196 -159,579 -303,112 --
Net Short Term Debt Issuance 0.00 -2,893 0.00 50,000 --
Operating Gains Losses -- -- -- -- 22,382
Proceeds From Stock Option Exercised 115,500 0.00 -- -- --
Short Term Debt Issuance 0.00 100,000 0.00 50,000 --
Short Term Debt Payments 0.00 -102,893 0.00 -- --
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