Oracle Commodity Holding Corp.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2021Dec 31, 2021 |
|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | -- |
| Operating Revenue | 0.00 | 0.00 | -- |
| Cost Of Revenue | 477,156 | 914,550 | -- |
| Gross Profit | -477,156 | -914,550 | -- |
| Selling General And Administration | 914,227 | 2.4M | -- |
| General And Administrative Expense | 914,227 | 2.4M | -- |
| Depreciation And Amortization In Income Statement | 15,347 | 410,850 | -- |
| Operating Expense | 929,574 | 2.8M | -- |
| Operating Income | -1.4M | -3.7M | -- |
| EBIT | -7.1M | -5.4M | -- |
| Interest Expense | 71,778 | 218,131 | -- |
| Interest Expense Non Operating | 71,778 | 218,131 | -- |
| Interest Income | 641,755 | 142,934 | -- |
| Interest Income Non Operating | 641,755 | 142,934 | -- |
| Net Interest Income | -71,778 | -218,131 | -- |
| Other Income Expense | -5.7M | -1.7M | -- |
| Other Non Operating Income Expenses | 595,634 | 362,127 | -- |
| Special Income Charges | -3.0M | -2.0M | -- |
| Gain On Sale Of Security | -17,335 | 46,311 | -- |
| Earnings From Equity Interest | -3.3M | -121,420 | -- |
| Pretax Income | -7.2M | -5.6M | -- |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | -- |
| Net Income From Continuing And Discontinued Operation | -6.7M | -3.8M | -- |
| Net Income From Continuing Operation Net Minority Interest | -6.7M | -3.8M | -- |
| Net Income Including Noncontrolling Interests | -7.2M | -5.6M | -- |
| Minority Interests | 425,133 | 1.8M | -- |
| Net Income Common Stockholders | -6.7M | -3.8M | -- |
| Net Income | -6.7M | -3.8M | -- |
| EBITDA | -7.1M | -5.0M | -- |
| Normalized EBITDA | -4.0M | -3.1M | -- |
| Reconciled Depreciation | 15,347 | 410,850 | -- |
| Basic EPS | -0.07 | -0.04 | -- |
| Diluted EPS | -0.07 | -0.04 | -- |
| Basic Average Shares | 102.8M | 98.3M | -- |
| Diluted Average Shares | 102.8M | 98.3M | -- |
| Total Unusual Items | -3.0M | -1.9M | -- |
| Total Unusual Items Excluding Goodwill | -3.0M | -1.9M | -- |
| Tax Rate For Calcs | 0.00 | 0.00 | -- |
| Normalized Income | -3.7M | -1.9M | -- |
| Amortization | 15,347 | 410,850 | -- |
| Amortization Of Intangibles Income Statement | 15,347 | 410,850 | -- |
| Depreciation Amortization Depletion Income Statement | 15,347 | 410,850 | -- |
| Diluted NI Availto Com Stockholders | -6.7M | -3.8M | -- |
| Gain On Sale Of Business | -3.0M | -2.1M | -- |
| Gain On Sale Of Ppe | 0.00 | 119,803 | -- |
| Insurance And Claims | 37,757 | 93,077 | -- |
| Net Income Continuous Operations | -7.2M | -5.6M | -- |
| Net Non Operating Interest Income Expense | -71,778 | -218,131 | -- |
| Other Gand A | 646,511 | 1.3M | -- |
| Reconciled Cost Of Revenue | 477,156 | 914,550 | -- |
| Salaries And Wages | 229,959 | 948,164 | -- |
| Selling And Marketing Expense | 0.00 | 14,309 | -- |
| Total Expenses | 1.4M | 3.7M | -- |
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2021Dec 31, 2021 |
|---|---|---|---|
| Cash And Cash Equivalents | 224,480 | 727,844 | 0.00 |
| Cash Cash Equivalents And Short Term Investments | 224,480 | 727,844 | 0.00 |
| Cash Financial | 224,480 | 727,844 | 0.00 |
| Accounts Receivable | 1,994 | 11,637 | 0.00 |
| Receivables | 392,507 | 11,637 | 1.00 |
| Prepaid Assets | 36,735 | 25,640 | 0.00 |
| Current Assets | 687,571 | 765,121 | 1.00 |
| Gross PPE | 0.00 | 24.1M | 0.00 |
| Accumulated Depreciation | 0.00 | -555,080 | 0.00 |
| Net PPE | 0.00 | 23.5M | 0.00 |
| Investments And Advances | 518,959 | 1.5M | -- |
| Long Term Equity Investment | 518,959 | 1.5M | -- |
| Other Non Current Assets | 203,916 | 133,916 | -- |
| Total Non Current Assets | 722,875 | 25.2M | 0.00 |
| Total Assets | 1.4M | 25.9M | 1.00 |
| Accounts Payable | 139,332 | 1.7M | -- |
| Payables | 146,954 | 3.4M | -- |
| Payables And Accrued Expenses | 146,954 | 3.4M | 104,862 |
| Other Current Liabilities | 213,744 | 157,464 | -- |
| Current Liabilities | 360,698 | 3.5M | 104,862 |
| Long Term Debt | -- | 4.0M | -- |
| Long Term Debt And Capital Lease Obligation | -- | 4.0M | -- |
| Total Non Current Liabilities Net Minority Interest | 0.00 | 4.0M | 0.00 |
| Total Liabilities Net Minority Interest | 360,698 | 7.5M | 104,862 |
| Common Stock | 16.4M | 16.3M | 1.00 |
| Capital Stock | 16.4M | 16.3M | 1.00 |
| Retained Earnings | -15.6M | -8.8M | -104,862 |
| Gains Losses Not Affecting Retained Earnings | 294,541 | 548,507 | 0.00 |
| Other Equity Adjustments | 294,541 | 548,507 | -- |
| Common Stock Equity | 1.0M | 8.0M | -104,861 |
| Stockholders Equity | 1.0M | 8.0M | -104,861 |
| Total Equity Gross Minority Interest | 1.0M | 18.4M | -104,861 |
| Minority Interest | 0.00 | 10.4M | 0.00 |
| Total Capitalization | 1.0M | 12.0M | -104,861 |
| Net Tangible Assets | 1.0M | 8.0M | -104,861 |
| Tangible Book Value | 1.0M | 8.0M | -104,861 |
| Working Capital | 326,873 | -2.8M | -104,861 |
| Invested Capital | 1.0M | 12.0M | -104,861 |
| Total Debt | -- | 4.0M | -- |
| Net Debt | -- | 3.3M | -- |
| Share Issued | 104.0M | 98.3M | 98.3M |
| Ordinary Shares Number | 104.0M | 98.3M | 98.3M |
| Buildings And Improvements | 0.00 | 714,343 | 0.00 |
| Current Notes Payable | -- | -- | 0.00 |
| Duefrom Related Parties Current | 390,513 | 0.00 | 1.00 |
| Dueto Related Parties Current | 7,622 | 1.7M | -- |
| Hedging Assets Current | 5,099 | 0.00 | -- |
| Land And Improvements | 0.00 | 3.6M | 0.00 |
| Machinery Furniture Equipment | 0.00 | 514,587 | 0.00 |
| Other Properties | -- | 19.2M | -- |
| Properties | 0.00 | 0.00 | 0.00 |
| Restricted Cash | 28,750 | 0.00 | 0.00 |
| Line Item | FY 2025Mar 31, 2025 | FY 2024Mar 31, 2024 | FY 2021Dec 31, 2021 |
|---|---|---|---|
| Operating Cash Flow | -413,001 | -1.4M | -- |
| Cash Flow From Continuing Operating Activities | -413,001 | -1.4M | -- |
| Depreciation And Amortization | 15,347 | 410,850 | -- |
| Depreciation Amortization Depletion | 15,347 | 410,850 | -- |
| Stock Based Compensation | 181,959 | 858,031 | -- |
| Change In Working Capital | 210,501 | 658,633 | -- |
| Changes In Account Receivables | 2,167 | 305,068 | -- |
| Change In Receivables | 2,167 | 305,068 | -- |
| Change In Payables And Accrued Expense | 57,083 | 157,712 | -- |
| Change In Other Working Capital | 206,026 | 228,674 | -- |
| Other Non Cash Items | 71,778 | 218,131 | -- |
| Capital Expenditure | -11,915 | -859,196 | -- |
| Purchase Of PPE | -11,915 | -859,196 | -- |
| Net PPE Purchase And Sale | -11,915 | -352,035 | -- |
| Purchase Of Business | -18,335 | -776,249 | -- |
| Purchase Of Investment | -208,309 | 0.00 | -- |
| Sale Of Investment | 15,742 | 183,633 | -- |
| Net Investment Purchase And Sale | -192,567 | 183,633 | -- |
| Investing Cash Flow | -297,817 | -944,651 | -- |
| Cash Flow From Continuing Investing Activities | -297,817 | -944,651 | -- |
| Repayment Of Debt | -344,240 | -508,571 | -- |
| Net Issuance Payments Of Debt | -344,240 | -508,571 | -- |
| Issuance Of Capital Stock | 558,350 | 2.5M | -- |
| Net Common Stock Issuance | 558,350 | 2.5M | -- |
| Financing Cash Flow | 216,610 | 2.7M | -- |
| Cash Flow From Continuing Financing Activities | 216,610 | 2.7M | -- |
| Effect Of Exchange Rate Changes | 19,594 | 13.00 | -- |
| Changes In Cash | -494,208 | 356,813 | -- |
| Beginning Cash Position | 727,844 | 371,018 | -- |
| End Cash Position | 224,480 | 727,844 | -- |
| Free Cash Flow | -424,916 | -2.2M | -- |
| Amortization Cash Flow | 15,347 | 410,850 | -- |
| Amortization Of Intangibles | 15,347 | 410,850 | -- |
| Change In Prepaid Assets | -54,775 | -32,821 | -- |
| Common Stock Issuance | 558,350 | 2.5M | -- |
| Gain Loss On Investment Securities | 18,461 | -59,545 | -- |
| Gain Loss On Sale Of Business | 6.3M | 2.2M | -- |
| Gain Loss On Sale Of PPE | 0.00 | -119,803 | -- |
| Interest Received Cfi | -75,000 | 0.00 | -- |
| Net Business Purchase And Sale | -18,335 | -776,249 | -- |
| Net Foreign Currency Exchange Gain Loss | -10,838 | 46,118 | -- |
| Net Income From Continuing Operations | -7.2M | -5.6M | -- |
| Net Other Financing Charges | -- | 720,706 | -- |
| Net Short Term Debt Issuance | -344,240 | -508,571 | -- |
| Operating Gains Losses | 6.3M | 2.1M | -- |
| Other Cash Adjustment Outside Changein Cash | -28,750 | 0.00 | -- |
| Proceeds From Stock Option Exercised | 2,500 | 0.00 | -- |
| Sale Of PPE | 0.00 | 507,161 | -- |
| Short Term Debt Payments | -344,240 | -508,571 | -- |