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PharmaCielo Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Total Revenue 3.5M 1.5M 5.3M 1.9M
Operating Revenue 3.5M 1.5M 5.3M 1.9M
Cost Of Revenue 2.7M 2.9M 4.6M 6.3M
Gross Profit 730,878 -1.4M 681,288 -4.3M
Selling General And Administration 5.4M 8.3M 11.7M 19.1M
General And Administrative Expense 5.4M 7.9M 10.9M 18.1M
Depreciation And Amortization In Income Statement 212,942 341,656 452,739 1.3M
Other Operating Expenses -- 83,091 145,771 219,578
Operating Expense 5.6M 8.7M 12.1M 20.9M
Operating Income -4.9M -10.0M -11.4M -25.2M
EBIT -5.9M -13.6M -13.0M -26.2M
Interest Expense 3.3M 2.7M 1.5M 471,559
Interest Expense Non Operating 3.3M 2.7M 1.5M 471,559
Interest Income 10.00 176.00 1,828 2,374
Interest Income Non Operating 10.00 176.00 1,828 2,374
Net Interest Income -3.4M -2.9M -1.6M -558,920
Other Income Expense -795,585 -3.4M -1.5M -876,975
Other Non Operating Income Expenses 71,839 336,227 987,887 136,632
Special Income Charges -771,459 -3.8M -1.2M 0.00
Restructuring And Mergern Acquisition -- -- -- 0.00
Write Off 820,214 4.2M -- --
Gain On Sale Of Security -95,965 115,503 -253,106 -541,567
Earnings From Equity Interest -- 0.00 -995,824 -472,040
Pretax Income -9.1M -16.3M -14.5M -26.6M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -9.1M -16.3M -14.5M -26.6M
Net Income From Continuing Operation Net Minority Interest -9.1M -16.3M -14.5M -26.6M
Net Income Including Noncontrolling Interests -9.1M -16.3M -14.5M -26.6M
Net Income Common Stockholders -9.1M -16.3M -14.5M -26.6M
Net Income -9.1M -16.3M -14.5M -26.6M
EBITDA -4.6M -12.2M -11.4M -24.8M
Normalized EBITDA -3.7M -8.5M -9.9M -24.3M
Reconciled Depreciation 1.3M 1.4M 1.6M 1.3M
Basic EPS -- -0.10 -0.10 -0.18
Diluted EPS -- -0.10 -0.10 -0.18
Basic Average Shares -- 160.1M 151.0M 145.6M
Diluted Average Shares -- 160.1M 151.0M 145.6M
Total Unusual Items -867,424 -3.7M -1.5M -541,567
Total Unusual Items Excluding Goodwill -867,424 -3.7M -1.5M -541,567
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -8.3M -12.6M -13.0M -26.1M
Depreciation Amortization Depletion Income Statement 212,942 341,656 452,739 1.3M
Diluted NI Availto Com Stockholders -9.1M -16.3M -14.5M -26.6M
Gain On Sale Of Ppe -- 0.00 40,000 --
Impairment Of Capital Assets -- 4.2M 1.3M 0.00
Net Income Continuous Operations -9.1M -16.3M -14.5M -26.6M
Net Non Operating Interest Income Expense -3.4M -2.9M -1.6M -558,920
Other Gand A 1.6M 2.4M 3.4M 4.6M
Other Special Charges -48,755 -392,400 -- --
Provision For Doubtful Accounts 0.00 24,663 1,106 197,782
Reconciled Cost Of Revenue 1.7M 1.8M 3.5M 6.3M
Salaries And Wages 3.8M 5.5M 7.5M 13.5M
Selling And Marketing Expense -16,293 411,958 779,190 1.1M
Total Expenses 8.4M 11.6M 16.7M 27.1M
Total Other Finance Cost 170,268 170,359 58,853 89,735
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 147,939 62,179 172,983 5.3M
Cash Cash Equivalents And Short Term Investments 147,939 62,179 325,983 5.6M
Cash Financial 147,939 62,179 172,983 5.3M
Other Short Term Investments -- 0.00 153,000 291,000
Accounts Receivable 343,977 229,115 611,488 277,048
Receivables 597,980 761,078 1.4M 565,188
Inventory 1.5M 2.3M 2.1M 2.3M
Prepaid Assets 184,722 192,504 154,158 721,296
Current Assets 2.4M 3.3M 4.0M 9.2M
Gross PPE 24.2M 26.3M 25.9M 31.5M
Accumulated Depreciation -8.5M -7.6M -5.2M -5.3M
Net PPE 15.7M 18.7M 20.6M 26.1M
Goodwill And Other Intangible Assets -- -- -- 0.00
Investments And Advances 225,363 251,601 472,987 639,643
Long Term Equity Investment -- -- 0.00 639,643
Other Investments 225,363 251,601 472,987 0.00
Total Non Current Assets 16.0M 19.0M 21.1M 26.8M
Total Assets 18.4M 22.3M 25.1M 36.0M
Current Debt 15.8M 15.7M 551,467 79,330
Current Debt And Capital Lease Obligation 15.8M 15.8M 816,785 227,275
Payables And Accrued Expenses 5.4M 5.6M 6.1M 7.7M
Current Liabilities 21.2M 21.4M 7.0M 8.1M
Long Term Debt 4.7M 2.6M 11.7M 7.1M
Long Term Debt And Capital Lease Obligation 4.7M 2.6M 11.8M 8.2M
Long Term Capital Lease Obligation -- 0.00 41,138 1.1M
Total Non Current Liabilities Net Minority Interest 4.7M 2.6M 11.8M 8.6M
Total Liabilities Net Minority Interest 25.9M 24.0M 18.7M 16.6M
Common Stock 167.0M 166.0M 161.7M 156.3M
Capital Stock 167.0M 166.0M 161.7M 156.3M
Retained Earnings -207.9M -198.7M -182.4M -167.9M
Gains Losses Not Affecting Retained Earnings 30.7M 30.3M 26.5M 28.9M
Other Equity Adjustments 30.7M 30.3M 26.5M 28.9M
Common Stock Equity -7.5M -1.7M 6.4M 19.3M
Stockholders Equity -7.5M -1.7M 6.4M 19.3M
Total Equity Gross Minority Interest -7.5M -1.7M 6.4M 19.3M
Total Capitalization -2.8M 873,785 18.1M 26.5M
Net Tangible Assets -7.5M -1.7M 6.4M 19.3M
Tangible Book Value -7.5M -1.7M 6.4M 19.3M
Working Capital -18.8M -18.1M -2.9M 1.1M
Invested Capital 13.0M 16.6M 18.7M 26.5M
Total Debt 20.5M 18.3M 12.6M 8.4M
Net Debt 20.4M 18.2M 12.1M 1.9M
Share Issued 175.7M 169.1M 155.0M 149.3M
Ordinary Shares Number 175.7M 169.1M 155.0M 149.3M
Allowance For Doubtful Accounts Receivable -108,746 -114,459 -80,123 -192,247
Buildings And Improvements 11.0M 12.5M 10.5M 10.4M
Capital Lease Obligations 0.00 41,138 306,456 1.2M
Construction In Progress -- 0.00 0.00 10,627
Current Capital Lease Obligation 0.00 41,138 265,318 147,945
Finished Goods 182,590 146,593 430,360 819,166
Gross Accounts Receivable 452,723 343,574 691,611 469,295
Investmentsin Joint Venturesat Cost -- -- 0.00 639,643
Land And Improvements 6.8M 7.0M 6.2M 6.7M
Machinery Furniture Equipment 6.4M 6.8M 9.2M 14.2M
Non Current Deferred Liabilities -- -- 0.00 356,378
Non Current Deferred Revenue -- -- 0.00 356,378
Other Current Borrowings 15.8M 15.7M 551,467 79,330
Other Equity Interest 2.6M 786,540 560,000 2.0M
Other Inventories 33,437 109,239 52,360 --
Other Properties -- -- -- 180,694
Other Receivables 143,300 119,151 102,247 288,140
Pensionand Other Post Retirement Benefit Plans Current 25,930 25,930 25,930 111,780
Properties 0.00 0.00 0.00 0.00
Raw Materials 163,823 67,332 122,366 193,897
Taxes Receivable 110,703 412,812 691,964 --
Treasury Shares Number -- 0.00 -- --
Work In Process 1.1M 2.0M 1.5M 1.3M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -2.0M -5.1M -9.9M -20.1M
Cash Flow From Continuing Operating Activities -2.0M -5.1M -9.9M -20.1M
Depreciation And Amortization 1.3M 1.4M 1.6M 1.3M
Depreciation Amortization Depletion 1.3M 1.4M 1.6M 1.3M
Stock Based Compensation 1.0M 1.5M 2.2M 6.8M
Change In Working Capital 793,971 2.2M -1.8M -7.6M
Changes In Account Receivables -131,419 420,846 -399,800 125,474
Change In Receivables -131,419 420,846 -399,800 125,474
Change In Inventory 388,027 746,055 -1.0M -3.4M
Change In Payables And Accrued Expense 280,313 666,944 -349,182 -4.5M
Change In Other Working Capital -- -- 167,146 --
Other Non Cash Items 3.5M 2.0M 892,518 3.8M
Capital Expenditure -- -15,268 -521,862 -1.1M
Purchase Of PPE 0.00 -15,268 -521,862 -1.1M
Net PPE Purchase And Sale 41,138 212,556 -354,716 -1.1M
Purchase Of Business -- -- 0.00 -1.3M
Purchase Of Investment -- 0.00 -203,626 0.00
Sale Of Investment 0.00 179,080 0.00 777,089
Net Investment Purchase And Sale 0.00 179,080 -203,626 777,089
Investing Cash Flow 41,138 391,636 -558,342 -1.7M
Cash Flow From Continuing Investing Activities 41,138 391,636 -558,342 -1.7M
Issuance Of Debt 985,000 5.4M 5.8M 5.0M
Repayment Of Debt -515,510 -816,724 -621,963 -387,547
Net Issuance Payments Of Debt 469,490 4.6M 5.2M 4.6M
Issuance Of Capital Stock -- -- 0.00 13.5M
Net Common Stock Issuance -- -- 0.00 13.5M
Financing Cash Flow 2.0M 4.6M 5.3M 18.2M
Cash Flow From Continuing Financing Activities 2.0M 4.6M 5.3M 18.2M
Effect Of Exchange Rate Changes -5,488 19,058 -28,094 0.00
Changes In Cash 91,248 -129,862 -5.1M -3.5M
Beginning Cash Position 62,179 172,983 5.3M 8.9M
End Cash Position 147,939 62,179 172,983 5.3M
Free Cash Flow -2.0M -5.2M -10.4M -21.2M
Asset Impairment Charge 909,592 4.2M 1.3M 1.9M
Change In Prepaid Assets 257,050 382,796 -32,842 194,049
Common Stock Issuance -- -- 0.00 13.5M
Depreciation 1.3M -- -- --
Earnings Losses From Equity Investments -- 0.00 639,643 472,040
Gain Loss On Investment Securities -- -26,080 138,000 -35,937
Gain Loss On Sale Of PPE 0.00 3,100 -40,000 0.00
Long Term Debt Issuance 985,000 5.4M 5.8M 5.0M
Long Term Debt Payments -515,510 -816,724 -621,963 -387,547
Net Business Purchase And Sale -- -- 0.00 -1.3M
Net Foreign Currency Exchange Gain Loss -326,118 -80,253 -256,089 -849,758
Net Income From Continuing Operations -9.1M -16.3M -14.5M -26.6M
Net Long Term Debt Issuance 469,490 4.6M 5.2M 4.6M
Net Other Financing Charges 1.6M -- 40,000 -1.3M
Operating Gains Losses -326,118 -314,554 481,554 -252,659
Proceeds From Stock Option Exercised -- 0.00 83,200 1.3M
Provisionand Write Offof Assets 0.00 24,663 1,106 197,782
Sale Of PPE 41,138 227,824 167,146 --
Unrealized Gain Loss On Investment Securities -- -- 138,000 467,771
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