Pond Technologies Holdings Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 |
|---|---|---|---|---|---|
| Total Revenue | 565,000 | 630,000 | 412,000 | 598,000 | 362,000 |
| Operating Revenue | 565,000 | 630,000 | 412,000 | 598,000 | 362,000 |
| Cost Of Revenue | 425,000 | 456,000 | 314,000 | 450,000 | 257,000 |
| Gross Profit | 140,000 | 174,000 | 98,000 | 148,000 | 105,000 |
| Selling General And Administration | 235,000 | 488,000 | 263,000 | 727,000 | 567,000 |
| General And Administrative Expense | 207,000 | 455,000 | 229,000 | 621,000 | 562,000 |
| Depreciation And Amortization In Income Statement | 68,000 | 72,000 | 73,000 | 187,000 | 87,000 |
| Other Operating Expenses | 222,000 | 25,000 | 287,000 | 141,000 | 92,000 |
| Operating Expense | 525,000 | 585,000 | 623,000 | 1.1M | 746,000 |
| Operating Income | -385,000 | -411,000 | -525,000 | -907,000 | -641,000 |
| EBIT | -339,000 | -423,000 | -531,000 | -871,000 | -646,000 |
| Interest Expense | 291,000 | 280,000 | 237,000 | 256,000 | 237,000 |
| Interest Expense Non Operating | 291,000 | 280,000 | 237,000 | 256,000 | 237,000 |
| Net Interest Income | -291,000 | -292,000 | -243,000 | -258,000 | -242,000 |
| Other Income Expense | 46,000 | -- | -- | -- | -- |
| Special Income Charges | 46,000 | -- | -- | 38,000 | 0.00 |
| Pretax Income | -630,000 | -703,000 | -768,000 | -1.1M | -883,000 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Net Income From Continuing Operation Net Minority Interest | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Net Income Including Noncontrolling Interests | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Net Income Common Stockholders | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Net Income | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| EBITDA | -271,000 | -351,000 | -458,000 | -684,000 | -559,000 |
| Normalized EBITDA | -317,000 | -351,000 | -458,000 | -722,000 | -559,000 |
| Reconciled Depreciation | 68,000 | 72,000 | 73,000 | 187,000 | 87,000 |
| Basic EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 |
| Diluted EPS | -0.01 | -0.01 | -0.01 | -- | -0.01 |
| Basic Average Shares | 85.6M | 85.6M | 78.4M | -- | 78.1M |
| Diluted Average Shares | 85.6M | 85.6M | 78.4M | -- | 78.1M |
| Total Unusual Items | 46,000 | -- | -- | 38,000 | 0.00 |
| Total Unusual Items Excluding Goodwill | 46,000 | -- | -- | 38,000 | 0.00 |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -676,000 | -724,000 | -768,000 | -1.2M | -883,000 |
| Amortization | 68,000 | 72,000 | 73,000 | 187,000 | 87,000 |
| Amortization Of Intangibles Income Statement | 68,000 | 72,000 | 73,000 | 187,000 | 87,000 |
| Depreciation Amortization Depletion Income Statement | 68,000 | 72,000 | 73,000 | 187,000 | 87,000 |
| Diluted NI Availto Com Stockholders | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Gain On Sale Of Ppe | -- | -- | -- | -80,000 | 0.00 |
| Net Income Continuous Operations | -630,000 | -724,000 | -768,000 | -1.1M | -883,000 |
| Net Non Operating Interest Income Expense | -291,000 | -292,000 | -243,000 | -258,000 | -242,000 |
| Other Gand A | 201,000 | 301,000 | 94,000 | 204,000 | 132,000 |
| Other Special Charges | -46,000 | -- | -- | -- | -- |
| Reconciled Cost Of Revenue | 425,000 | 456,000 | 314,000 | 450,000 | 257,000 |
| Salaries And Wages | 6,000 | 154,000 | 135,000 | 417,000 | 430,000 |
| Selling And Marketing Expense | 28,000 | 33,000 | 34,000 | 106,000 | 5,000 |
| Total Expenses | 950,000 | 1.0M | 937,000 | 1.5M | 1.0M |
| Total Operating Income As Reported | -379,000 | -425,000 | -525,000 | -1.1M | -618,000 |
| Total Other Finance Cost | -- | 12,000 | 6,000 | 2,000 | 5,000 |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 48,000 | 0.00 | 165,000 | 22,000 | 109,000 |
| Cash Cash Equivalents And Short Term Investments | 48,000 | 0.00 | 165,000 | 22,000 | 109,000 |
| Cash Financial | 48,000 | 0.00 | 165,000 | 22,000 | 109,000 |
| Accounts Receivable | 190,000 | 203,000 | 190,000 | 188,000 | 222,000 |
| Receivables | 190,000 | 203,000 | 190,000 | 270,000 | 280,000 |
| Inventory | 193,000 | 195,000 | 226,000 | 235,000 | 256,000 |
| Other Current Assets | 30,000 | 46,000 | 45,000 | 35,000 | 143,000 |
| Current Assets | 461,000 | 444,000 | 626,000 | 562,000 | 788,000 |
| Gross PPE | 3.2M | 3.4M | 3.4M | 3.4M | 3.6M |
| Accumulated Depreciation | -2.9M | -2.9M | -2.8M | -2.8M | -2.6M |
| Net PPE | 240,000 | 478,000 | 551,000 | 623,000 | 992,000 |
| Goodwill And Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 | 995,000 |
| Other Intangible Assets | -- | -- | -- | -- | 995,000 |
| Total Non Current Assets | 240,000 | 478,000 | 551,000 | 623,000 | 2.6M |
| Total Assets | 701,000 | 922,000 | 1.2M | 1.2M | 3.2M |
| Current Debt | 6.7M | 6.4M | 6.2M | 6.2M | 5.8M |
| Current Debt And Capital Lease Obligation | 6.7M | 6.5M | 6.3M | 6.3M | 5.9M |
| Accounts Payable | 1.0M | 979,000 | 767,000 | 1.1M | 981,000 |
| Payables | 1.0M | 979,000 | 767,000 | 1.1M | 982,000 |
| Payables And Accrued Expenses | 3.6M | 3.2M | 3.0M | 3.1M | 2.8M |
| Current Accrued Expenses | 2.6M | 2.3M | 2.2M | 2.0M | 1.8M |
| Current Deferred Revenue | -- | -- | -- | 0.00 | 1.6M |
| Other Current Liabilities | -- | -- | -- | -- | 1,000 |
| Current Liabilities | 10.3M | 9.7M | 9.4M | 9.4M | 10.3M |
| Long Term Debt | 815,000 | 815,000 | 712,000 | -- | -- |
| Long Term Debt And Capital Lease Obligation | 815,000 | 979,000 | 892,000 | 202,000 | 230,000 |
| Long Term Capital Lease Obligation | 0.00 | 164,000 | 180,000 | 202,000 | 230,000 |
| Other Non Current Liabilities | -1,000 | -1,000 | -1,000 | -- | -1,000 |
| Total Non Current Liabilities Net Minority Interest | 814,000 | 978,000 | 891,000 | 202,000 | 229,000 |
| Total Liabilities Net Minority Interest | 11.1M | 10.7M | 10.3M | 9.6M | 10.5M |
| Common Stock | 44.6M | 44.6M | 44.6M | 44.5M | 44.6M |
| Capital Stock | 44.6M | 44.6M | 44.6M | 44.5M | 44.6M |
| Retained Earnings | -59.2M | -58.5M | -57.8M | -57.0M | -55.9M |
| Common Stock Equity | -10.4M | -9.8M | -9.1M | -8.4M | -7.3M |
| Stockholders Equity | -10.4M | -9.8M | -9.1M | -8.4M | -7.3M |
| Total Equity Gross Minority Interest | -10.4M | -9.8M | -9.1M | -8.4M | -7.3M |
| Total Capitalization | -9.6M | -9.0M | -8.4M | -8.4M | -7.3M |
| Net Tangible Assets | -10.4M | -9.8M | -9.1M | -8.4M | -8.3M |
| Tangible Book Value | -10.4M | -9.8M | -9.1M | -8.4M | -8.3M |
| Working Capital | -9.8M | -9.3M | -8.7M | -8.8M | -9.5M |
| Invested Capital | -2.9M | -2.6M | -2.1M | -2.2M | -1.4M |
| Total Debt | 7.5M | 7.5M | 7.2M | 6.5M | 6.2M |
| Net Debt | 7.5M | 7.2M | 6.8M | 6.1M | 5.7M |
| Share Issued | 85.6M | 85.6M | 85.6M | 78.1M | 78.1M |
| Ordinary Shares Number | 85.6M | 85.6M | 85.6M | 78.1M | 78.1M |
| Buildings And Improvements | 11,000 | 199,000 | 222,000 | 244,000 | 268,000 |
| Capital Lease Obligations | 19,000 | 257,000 | 282,000 | 306,000 | 328,000 |
| Current Capital Lease Obligation | 19,000 | 93,000 | 102,000 | 104,000 | 98,000 |
| Current Deferred Liabilities | -- | -- | -- | 0.00 | 1.6M |
| Current Notes Payable | -- | -- | -- | -- | -- |
| Finished Goods | 19,000 | 35,000 | 93,000 | 72,000 | 97,000 |
| Interest Payable | 1.8M | 1.6M | 1.3M | 1.1M | 995,000 |
| Line Of Credit | -- | 36,000 | -- | -- | -- |
| Machinery Furniture Equipment | 3.2M | 3.2M | 3.2M | 3.2M | 3.3M |
| Non Current Deferred Assets | -- | -- | -- | 0.00 | 597,000 |
| Other Current Borrowings | 6.7M | 6.4M | 6.2M | 6.2M | 5.8M |
| Other Equity Interest | 4.1M | 4.1M | 4.1M | 4.1M | 4.0M |
| Other Receivables | -- | -- | -- | 82,000 | 58,000 |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw Materials | 174,000 | 160,000 | 133,000 | 163,000 | 158,000 |
| Work In Process | -- | -- | -- | 0.00 | 1,000 |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 |
|---|---|---|---|---|---|
| Purchase Of PPE | -- | -- | -- | -8,000 | 0.00 |
| Net PPE Purchase And Sale | -- | -- | -- | -8,000 | 0.00 |
| Investing Cash Flow | -- | -- | -- | -8,000 | 0.00 |
| Cash Flow From Continuing Investing Activities | -- | -- | -- | -8,000 | 0.00 |
| Issuance Of Debt | -- | -- | 783,000 | -1.7M | -- |
| Repayment Of Debt | -27,000 | -35,000 | -32,000 | -68,000 | -22,000 |
| Net Issuance Payments Of Debt | -27,000 | -818,000 | 751,000 | -1.8M | -22,000 |
| Issuance Of Capital Stock | -- | -- | -- | 0.00 | 0.00 |
| Net Common Stock Issuance | -- | -- | -- | 0.00 | 0.00 |
| Financing Cash Flow | 267,000 | 169,000 | 751,000 | 332,000 | 428,000 |
| Cash Flow From Continuing Financing Activities | 267,000 | 169,000 | 751,000 | 332,000 | 428,000 |
| Changes In Cash | 84,000 | -201,000 | 143,000 | -87,000 | 7,000 |
| Beginning Cash Position | -36,000 | 165,000 | 22,000 | 109,000 | 102,000 |
| End Cash Position | 48,000 | -36,000 | 165,000 | 22,000 | 109,000 |
| Free Cash Flow | -183,000 | -370,000 | -608,000 | -419,000 | -421,000 |
| Cash Flowsfromusedin Operating Activities Direct | -183,000 | -370,000 | -608,000 | -411,000 | -421,000 |
| Classesof Cash Payments | -696,000 | -865,000 | -996,000 | -932,000 | -893,000 |
| Classesof Cash Receiptsfrom Operating Activities | 513,000 | 495,000 | 388,000 | 521,000 | 471,000 |
| Common Stock Issuance | -- | -- | -- | 0.00 | 0.00 |
| Interest Paid Direct | -- | -- | -- | 0.00 | 0.00 |
| Interest Received Direct | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Debt Payments | -27,000 | -35,000 | -32,000 | -68,000 | -22,000 |
| Net Intangibles Purchase And Sale | -- | -- | -- | -- | 0.00 |
| Net Long Term Debt Issuance | -27,000 | -35,000 | -32,000 | -68,000 | -22,000 |
| Net Other Financing Charges | 294,000 | -- | -- | -- | 450,000 |
| Net Short Term Debt Issuance | -- | -- | 783,000 | -- | -- |
| Paymentsto Suppliersfor Goodsand Services | -696,000 | -865,000 | -996,000 | -932,000 | -893,000 |
| Purchase Of Intangibles | -- | -- | -- | -- | 0.00 |
| Receiptsfrom Customers | 513,000 | 495,000 | 388,000 | 521,000 | 471,000 |
| Short Term Debt Issuance | -- | -- | 783,000 | -- | -- |