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Pegasus Resources Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 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 -- -- 0.00 194.00
Gross Profit -- -- 0.00 -194.00
Selling General And Administration 692,658 513,911 808,143 634,828
General And Administrative Expense 692,658 513,911 808,143 634,828
Research And Development 189,724 154,959 253,530 117,744
Other Operating Expenses 78,812 79,312 379,325 105,773
Operating Expense 961,194 748,182 1.2M 858,345
Operating Income -961,194 -748,182 -1.2M -858,539
EBIT -961,194 -1.5M -1.0M -1.5M
Interest Expense 0.00 13,994 10,269 20,471
Interest Expense Non Operating 0.00 13,994 10,269 20,471
Net Interest Income 0.00 -13,994 -10,269 -20,471
Other Income Expense -125,556 -756,658 173,314 -652,446
Other Non Operating Income Expenses 844.00 -- -- --
Special Income Charges -110,245 -707,254 514,143 -636,789
Write Off -- -123,498 0.00 --
Gain On Sale Of Security -16,155 -49,404 -340,829 -15,657
Pretax Income -1.1M -1.5M -1.0M -1.5M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -1.1M -1.5M -1.0M -1.5M
Net Income From Continuing Operation Net Minority Interest -1.1M -1.5M -1.0M -1.5M
Net Income Including Noncontrolling Interests -1.1M -1.5M -1.0M -1.5M
Net Income Common Stockholders -1.1M -1.5M -1.0M -1.5M
Net Income -1.1M -1.5M -1.0M -1.5M
EBITDA -961,194 -1.5M -1.0M -1.5M
Normalized EBITDA -834,794 -748,182 -1.2M -858,345
Reconciled Depreciation -- -- 0.00 194.00
Basic EPS -0.06 -0.14 -0.12 -0.20
Diluted EPS -0.06 -0.14 -0.12 -0.22
Basic Average Shares 16.9M 10.8M 8.7M 7.0M
Diluted Average Shares 16.9M 10.8M 8.7M 7.0M
Total Unusual Items -126,400 -756,658 173,314 -652,446
Total Unusual Items Excluding Goodwill -126,400 -756,658 173,314 -652,446
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -960,350 -762,176 -1.2M -879,010
Diluted NI Availto Com Stockholders -1.1M -1.5M -1.0M -1.5M
Gain On Sale Of Ppe 60,000 0.00 727,755 0.00
Impairment Of Capital Assets 182,346 830,752 223,939 636,789
Net Income Continuous Operations -1.1M -1.5M -1.0M -1.5M
Net Non Operating Interest Income Expense 0.00 -13,994 -10,269 -20,471
Other Gand A 414,058 450,632 449,982 403,929
Other Special Charges -12,101 -123,498 -10,327 --
Other Taxes -- 4,411 4,409 4,912
Reconciled Cost Of Revenue -- -- 0.00 194.00
Rent And Landing Fees 0.00 23,779 35,361 35,208
Rent Expense Supplemental 0.00 23,779 35,361 35,208
Salaries And Wages 278,600 39,500 322,800 195,691
Total Expenses 961,194 748,182 1.2M 858,539
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Cash And Cash Equivalents 257,400 7,200 94,929 103,581
Cash Cash Equivalents And Short Term Investments 265,830 41,680 466,322 188,581
Cash Financial 257,400 7,200 94,929 103,581
Other Short Term Investments 8,430 34,480 371,393 85,000
Receivables 23,903 10,646 24,037 9,025
Prepaid Assets 48,707 0.00 0.00 2,625
Current Assets 338,440 52,326 490,359 200,231
Gross PPE -- -- -- 1.8M
Accumulated Depreciation -- -- -- -41,370
Net PPE 1.2M 1.2M 1.8M 1.7M
Other Non Current Assets 23,276 23,120 18,612 --
Total Non Current Assets 1.2M 1.3M 1.9M 1.7M
Total Assets 1.5M 1.3M 2.3M 1.9M
Current Debt 60,000 60,000 125,860 96,631
Current Debt And Capital Lease Obligation 60,000 60,000 125,860 96,631
Accounts Payable -- 513,385 412,196 375,520
Payables -- 513,385 412,196 375,520
Payables And Accrued Expenses 387,364 513,385 531,283 490,198
Current Accrued Expenses -- 0.00 119,087 114,678
Current Deferred Revenue -- -- 0.00 500,000
Other Current Liabilities 38,956 -- -- --
Current Liabilities 486,320 573,385 657,143 1.1M
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00
Total Liabilities Net Minority Interest 486,320 573,385 657,143 1.1M
Common Stock 28.9M 27.8M 27.2M 25.6M
Capital Stock 28.9M 27.8M 27.2M 25.6M
Retained Earnings -29.5M -28.6M -27.1M -26.2M
Gains Losses Not Affecting Retained Earnings -- -- 1.6M 1.4M
Common Stock Equity 1.1M 745,087 1.7M 858,980
Stockholders Equity 1.1M 745,087 1.7M 858,980
Total Equity Gross Minority Interest 1.1M 745,087 1.7M 858,980
Total Capitalization 1.1M 745,087 1.7M 858,980
Net Tangible Assets 1.1M 745,087 1.7M 858,980
Tangible Book Value 1.1M 745,087 1.7M 858,980
Working Capital -147,880 -521,059 -166,784 -886,598
Invested Capital 1.1M 805,087 1.8M 955,611
Total Debt 60,000 60,000 125,860 96,631
Net Debt -- 52,800 30,931 --
Share Issued 21.5M 11.7M 9.9M 7.2M
Ordinary Shares Number 21.5M 11.7M 9.9M 7.2M
Current Deferred Liabilities -- -- 0.00 500,000
Current Notes Payable -- 0.00 65,860 0.00
Machinery Furniture Equipment -- -- -- 41,370
Non Current Prepaid Assets 6,096 21,040 55,685 0.00
Other Current Borrowings 60,000 60,000 60,000 96,631
Other Equity Interest 1.6M 1.5M 1.6M 65,000
Other Properties -- -- -- 1.7M
Taxes Receivable 23,903 10,646 24,037 9,025
Total Tax Payable -- -- -- 0.00
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Operating Cash Flow -918,129 -568,612 -865,839 -687,764
Cash Flow From Continuing Operating Activities -918,129 -568,612 -865,839 -692,676
Depreciation And Amortization -- -- 0.00 194.00
Depreciation Amortization Depletion -- -- 0.00 194.00
Stock Based Compensation 278,600 39,500 322,800 195,691
Deferred Tax -- -- -- 4,912
Deferred Income Tax -- -- -- 4,912
Change In Working Capital -235,379 145,822 3,238 -15,609
Change In Receivables -13,257 13,391 -15,012 -3,351
Change In Payables And Accrued Expense -173,415 132,431 15,625 -9,633
Other Non Cash Items -12,945 -113,915 5,860 10,970
Capital Expenditure -171,708 -209,019 -336,243 -84,997
Purchase Of PPE -171,708 -209,019 -336,243 -84,997
Net PPE Purchase And Sale -86,708 -209,019 -336,243 415,003
Sale Of Investment 9,895 315,509 253,333 272,903
Net Investment Purchase And Sale 9,895 315,509 253,333 272,903
Investing Cash Flow 10,780 120,839 -101,522 687,906
Cash Flow From Continuing Investing Activities 10,780 120,839 -101,522 687,906
Issuance Of Debt -- 0.00 60,000 30,000
Repayment Of Debt 0.00 -70,000 -36,631 -40,568
Net Issuance Payments Of Debt 0.00 -70,000 23,369 -10,568
Issuance Of Capital Stock 903,794 353,844 403,070 38,750
Net Common Stock Issuance 903,794 353,844 403,070 38,750
Financing Cash Flow 1.2M 360,044 958,709 93,182
Cash Flow From Continuing Financing Activities 1.2M 360,044 958,709 93,182
Changes In Cash 250,200 -87,729 -8,652 93,324
Beginning Cash Position 7,200 94,929 103,581 10,257
End Cash Position 257,400 7,200 94,929 103,581
Free Cash Flow -1.1M -777,631 -1.2M -772,761
Amortization Cash Flow -- -- 0.00 194.00
Amortization Of Intangibles -- -- 0.00 194.00
Asset Impairment Charge 182,346 830,752 223,939 636,789
Change In Prepaid Assets -48,707 0.00 2,625 -2,625
Common Stock Issuance 903,794 353,844 403,070 38,750
Gain Loss On Investment Securities -- 282,166 54,410 -4,045
Gain Loss On Sale Of PPE -60,000 0.00 -727,755 0.00
Long Term Debt Issuance -- 0.00 60,000 30,000
Long Term Debt Payments -- -70,000 -36,631 -40,568
Net Foreign Currency Exchange Gain Loss -156.00 -1,341 0.00 --
Net Income From Continuing Operations -1.1M -1.5M -1.0M -1.5M
Net Long Term Debt Issuance -- -70,000 23,369 -40,568
Net Other Financing Charges -- 1,200 -- 65,000
Net Other Investing Changes 87,593 14,349 -18,612 --
Net Short Term Debt Issuance 0.00 -70,000 60,000 30,000
Operating Gains Losses -60,156 -1,341 -683,672 -4,045
Proceeds From Stock Option Exercised 253,755 75,000 532,270 0.00
Sale Of PPE 85,000 0.00 -- 500,000
Short Term Debt Issuance -- -- 60,000 30,000
Short Term Debt Payments 0.00 -70,000 -36,631 -40,568
Unrealized Gain Loss On Investment Securities 16,155 49,404 286,419 19,702
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