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PharmaCielo Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q3 2025Sep 30, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 889,031 1.1M 1.3M 783,680
Operating Revenue 889,031 1.1M 1.3M 783,680
Cost Of Revenue 1.4M 644,101 957,131 508,935
Gross Profit -496,706 482,861 371,756 274,745
Selling General And Administration 2.1M 1.0M 1.2M 1.9M
General And Administrative Expense 2.1M 1.0M 1.2M 1.9M
Depreciation And Amortization In Income Statement 48,557 21,001 47,601 50,618
Other Operating Expenses -- -- 6,745 5,351
Operating Expense 2.2M 1.1M 1.3M 2.0M
Operating Income -2.7M -571,531 -908,521 -1.7M
EBIT -634,461 -711,605 -1.7M -1.7M
Interest Expense 751,361 791,024 913,935 887,915
Interest Expense Non Operating 751,361 791,024 913,935 887,915
Interest Income 0.00 3.00 7.00 0.00
Interest Income Non Operating 0.00 3.00 7.00 0.00
Net Interest Income -859,051 -817,316 -988,673 -907,350
Other Income Expense 2.2M -113,782 -746,413 13,814
Other Non Operating Income Expenses 710,676 -3,069 31,472 21,115
Special Income Charges 2.9M -27,640 -792,574 0.00
Write Off 0.00 27,640 792,574 --
Gain On Sale Of Security -1.5M -83,073 14,689 -7,301
Pretax Income -1.4M -1.5M -2.6M -2.6M
Tax Provision 0.00 -- -- --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -1.4M -1.5M -2.6M -2.6M
Net Income From Continuing Operation Net Minority Interest -1.4M -1.5M -2.6M -2.6M
Net Income Including Noncontrolling Interests -1.4M -1.5M -2.6M -2.6M
Net Income Common Stockholders -1.4M -1.5M -2.6M -2.6M
Net Income -1.4M -1.5M -2.6M -2.6M
EBITDA -445,284 -422,788 -1.5M -1.3M
Normalized EBITDA -1.9M -312,075 -702,110 -1.3M
Reconciled Depreciation 189,177 288,817 249,677 343,552
Basic EPS -0.01 -0.01 -0.01 -0.02
Diluted EPS -0.01 -0.01 -0.01 -0.02
Basic Average Shares 188.0M 175.3M 169.7M 169.7M
Diluted Average Shares 188.0M 175.3M 169.7M 169.7M
Total Unusual Items 1.5M -110,713 -777,885 -7,301
Total Unusual Items Excluding Goodwill 1.5M -110,713 -777,885 -7,301
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -2.8M -1.4M -1.9M -2.6M
Depreciation Amortization Depletion Income Statement 48,557 21,001 47,601 50,618
Diluted NI Availto Com Stockholders -1.4M -1.5M -2.6M -2.6M
Gain On Sale Of Ppe 2.9M -- -- --
Net Income Continuous Operations -1.4M -1.5M -2.6M -2.6M
Net Non Operating Interest Income Expense -859,051 -817,316 -988,673 -907,350
Other Gand A 694,468 333,386 437,960 456,995
Provision For Doubtful Accounts 0.00 0.00 -- --
Reconciled Cost Of Revenue 1.2M 376,285 755,055 216,001
Salaries And Wages 1.4M 698,840 794,716 1.4M
Selling And Marketing Expense 4,389 1,165 0.00 0.00
Total Expenses 3.6M 1.7M 2.2M 2.5M
Total Other Finance Cost 107,690 26,295 74,745 19,435
Line Item Q3 2025Sep 30, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 256,569 147,939 25,313 39,689
Cash Cash Equivalents And Short Term Investments 256,569 147,939 25,313 39,689
Cash Financial 256,569 147,939 25,313 39,689
Accounts Receivable 463,344 343,977 916,357 105,546
Receivables 791,955 597,980 1.5M 634,660
Inventory 1.4M 1.5M 1.8M 2.1M
Prepaid Assets 1.1M 184,722 185,446 167,600
Current Assets 3.5M 2.4M 3.5M 3.0M
Gross PPE 14.6M 24.2M 24.1M 25.3M
Accumulated Depreciation -9.5M -8.5M -8.1M -8.0M
Net PPE 5.1M 15.7M 16.0M 17.3M
Investments And Advances -- 225,363 226,000 216,263
Other Investments -- 225,363 226,000 216,263
Total Non Current Assets 5.1M 16.0M 16.2M 17.6M
Total Assets 8.6M 18.4M 19.7M 20.5M
Current Debt 17.8M 15.8M 16.5M 15.8M
Current Debt And Capital Lease Obligation 17.8M 15.8M 16.5M 15.8M
Payables And Accrued Expenses 5.7M 5.4M 6.4M 5.8M
Current Liabilities 23.6M 21.2M 22.9M 21.6M
Long Term Debt -- 4.7M 4.4M 4.3M
Long Term Debt And Capital Lease Obligation -- 4.7M 4.4M 4.3M
Total Non Current Liabilities Net Minority Interest 0.00 4.7M 4.4M 4.3M
Total Liabilities Net Minority Interest 23.6M 25.9M 27.3M 26.0M
Common Stock 168.2M 167.0M 166.1M 166.1M
Capital Stock 168.2M 167.0M 166.1M 166.1M
Retained Earnings -212.8M -207.9M -206.4M -203.7M
Gains Losses Not Affecting Retained Earnings 28.5M 30.7M 30.6M 30.9M
Other Equity Adjustments 28.5M 30.7M 30.6M 30.9M
Common Stock Equity -14.9M -7.5M -7.6M -5.4M
Stockholders Equity -14.9M -7.5M -7.6M -5.4M
Total Equity Gross Minority Interest -14.9M -7.5M -7.6M -5.4M
Total Capitalization -14.9M -2.8M -3.2M -1.1M
Net Tangible Assets -14.9M -7.5M -7.6M -5.4M
Tangible Book Value -14.9M -7.5M -7.6M -5.4M
Working Capital -20.0M -18.8M -19.4M -18.6M
Invested Capital 2.9M 13.0M 13.3M 14.7M
Total Debt 17.8M 20.5M 20.9M 20.1M
Net Debt 17.6M 20.4M 20.9M 20.1M
Share Issued 188.0M 175.7M 169.7M 169.7M
Ordinary Shares Number 188.0M 175.7M 169.7M 169.7M
Allowance For Doubtful Accounts Receivable -118,307 -108,746 -107,627 -109,438
Buildings And Improvements 7.4M 11.0M 10.9M 12.0M
Capital Lease Obligations -- 0.00 0.00 0.00
Current Capital Lease Obligation -- 0.00 0.00 0.00
Finished Goods 244,617 182,590 155,518 300,269
Gross Accounts Receivable 581,651 452,723 1.0M 214,984
Land And Improvements 891,219 6.8M 6.8M 6.8M
Line Of Credit 0.00 -- -- --
Machinery Furniture Equipment 6.4M 6.4M 6.4M 6.5M
Other Current Borrowings 17.8M 15.8M 16.5M 15.8M
Other Equity Interest 1.1M 2.6M 2.1M 1.3M
Other Inventories 2,198 33,437 36,552 33,815
Other Receivables 241,662 143,300 146,242 134,409
Pensionand Other Post Retirement Benefit Plans Current 25,930 25,930 25,930 25,930
Properties 0.00 0.00 0.00 0.00
Raw Materials 179,512 163,823 68,284 75,626
Taxes Receivable 86,949 110,703 427,946 394,705
Work In Process 983,973 1.1M 1.5M 1.7M
Line Item Q3 2025Sep 30, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -3.5M -391,579 -552,473 -604,988
Cash Flow From Continuing Operating Activities -3.5M -391,579 -552,473 -604,988
Depreciation And Amortization 189,177 288,817 249,677 343,552
Depreciation Amortization Depletion 189,177 288,817 249,677 343,552
Stock Based Compensation 27,122 95,770 103,990 944,130
Change In Working Capital -3.4M 15,135 -7,190 -250,551
Changes In Account Receivables -604.00 607,118 -857,749 -53,602
Change In Receivables -604.00 607,118 -857,749 -53,602
Change In Inventory -81,483 159,452 280,661 -152,590
Change In Payables And Accrued Expense -2.6M -1.1M 647,417 -93,445
Other Non Cash Items 831,251 838,009 947,608 979,075
Purchase Of PPE -- 0.00 0.00 0.00
Net PPE Purchase And Sale -- 0.00 41,138 -41,138
Sale Of Investment -- 0.00 0.00 0.00
Net Investment Purchase And Sale -- 0.00 0.00 0.00
Investing Cash Flow 7.4M 0.00 0.00 0.00
Cash Flow From Continuing Investing Activities -- 0.00 0.00 0.00
Issuance Of Debt 25,000 0.00 0.00 670,000
Repayment Of Debt -3.7M 0.00 -68,154 -385,983
Net Issuance Payments Of Debt -3.6M 0.00 -68,154 284,017
Issuance Of Capital Stock -- -- -- 188,000
Net Common Stock Issuance -- -- -- 188,000
Financing Cash Flow -3.6M 518,000 538,846 472,017
Cash Flow From Continuing Financing Activities -3.6M 518,000 538,846 472,017
Effect Of Exchange Rate Changes 13,850 -3,795 -749.00 -4,567
Changes In Cash 236,178 126,421 -13,627 -132,971
Beginning Cash Position 6,541 25,313 39,689 177,227
End Cash Position 256,569 147,939 25,313 39,689
Free Cash Flow -3.5M -391,579 -552,473 -604,988
Asset Impairment Charge -- 40,456 -- --
Change In Prepaid Assets -689,232 337,079 -77,519 49,086
Common Stock Issuance -- -- -- 188,000
Long Term Debt Issuance 0.00 0.00 0.00 670,000
Long Term Debt Payments -- 0.00 -68,154 -385,983
Net Foreign Currency Exchange Gain Loss 224,850 -167,137 -72,087 -46,057
Net Income From Continuing Operations -1.4M -1.5M -2.6M -2.6M
Net Long Term Debt Issuance 0.00 0.00 -68,154 284,017
Net Other Financing Charges -- 518,000 -- --
Net Short Term Debt Issuance -3.6M -- -- --
Operating Gains Losses 223,502 -167,137 -72,087 -46,057
Sale Of PPE -- 0.00 -- --
Short Term Debt Issuance 25,000 -- -- --
Short Term Debt Payments -3.7M -- -- --
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