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Principal Technologies Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Total Revenue 370,424 664,027 425,632 339,345 --
Operating Revenue 370,424 664,027 425,632 339,345 --
Selling General And Administration 4.0M 2.0M 1.3M 1.6M --
General And Administrative Expense 4.0M 1.9M 1.3M 1.5M --
Research And Development 277,528 0.00 -- -- --
Depreciation And Amortization In Income Statement 49,111 46,428 29,579 24,666 --
Other Operating Expenses 218,271 140,600 92,187 86,206 --
Operating Expense 4.6M 2.2M 1.4M 1.7M --
Operating Income -4.2M -1.5M -1.0M -1.3M --
EBIT -4.2M -1.5M -1.0M -1.3M --
Interest Expense 19,729 33,179 8,259 9,921 --
Interest Expense Non Operating 19,729 33,179 8,259 9,921 --
Interest Income 21,148 20,039 3,053 1,151 --
Interest Income Non Operating 21,148 20,039 3,053 1,151 --
Net Interest Income 1,419 -13,140 -5,206 -8,770 --
Other Income Expense -22,915 -17,015 -5,275 40,172 --
Special Income Charges 2,179 0.00 0.00 18,734 --
Restructuring And Mergern Acquisition -- -- 0.00 -18,734 --
Write Off 30,536 0.00 -- -- --
Gain On Sale Of Security -25,094 -17,015 -5,275 21,438 --
Pretax Income -4.2M -1.5M -1.0M -1.3M --
Tax Provision 18,751 32,417 13,062 36,323 --
Tax Effect Of Unusual Items -3,437 -2,552 -2,110 10,529 --
Net Income From Continuing And Discontinued Operation -4.2M -1.6M -1.0M -1.3M --
Net Income From Continuing Operation Net Minority Interest -4.2M -1.6M -1.0M -1.3M --
Net Income Including Noncontrolling Interests -4.2M -1.6M -1.0M -1.3M --
Minority Interests -11,803 -38,428 -3,090 -691.00 --
Net Income Common Stockholders -4.2M -1.6M -1.0M -1.3M --
Net Income -4.2M -1.6M -1.0M -1.3M --
EBITDA -4.1M -1.5M -977,980 -1.3M --
Normalized EBITDA -4.1M -1.4M -972,705 -1.3M --
Reconciled Depreciation 49,111 46,428 29,579 24,666 --
Basic EPS -0.11 -0.05 -0.06 -0.08 --
Diluted EPS -0.11 -0.05 -0.06 -0.08 --
Basic Average Shares 39.4M 29.6M 18.7M 17.8M --
Diluted Average Shares 39.4M 29.6M 18.7M 17.8M --
Total Unusual Items -22,915 -17,015 -5,275 40,172 --
Total Unusual Items Excluding Goodwill -22,915 -17,015 -5,275 40,172 --
Tax Rate For Calcs 0.15 0.15 0.40 0.26 --
Normalized Income -4.2M -1.6M -1.0M -1.4M --
Depreciation Amortization Depletion Income Statement 49,111 46,428 29,579 24,666 --
Depreciation Income Statement 49,111 46,428 29,579 24,666 --
Diluted NI Availto Com Stockholders -4.2M -1.6M -1.0M -1.3M --
Net Income Continuous Operations -4.2M -1.6M -1.0M -1.3M --
Net Non Operating Interest Income Expense 1,419 -13,140 -5,206 -8,770 --
Other Gand A 980,839 1.1M 659,024 895,758 --
Other Special Charges -32,715 -- -- -18,734 --
Rent And Landing Fees -- -- -- -- 7,139
Rent Expense Supplemental -- -- -- -- 7,139
Salaries And Wages 3.0M 871,165 626,141 601,814 --
Selling And Marketing Expense 11,584 63,607 24,038 74,882 --
Total Expenses 4.6M 2.2M 1.4M 1.7M --
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Cash And Cash Equivalents 1.1M 854,022 156,194 348,777 --
Cash Cash Equivalents And Short Term Investments 1.1M 854,022 156,194 348,777 --
Cash Financial 1.1M 854,022 156,194 348,777 --
Accounts Receivable 39,441 106,379 115,232 49,595 --
Receivables 125,847 115,114 165,890 65,689 --
Prepaid Assets 21,873 164,265 51,367 10,706 --
Current Assets 1.2M 1.1M 373,451 425,172 --
Gross PPE 182,326 187,208 144,500 102,047 --
Accumulated Depreciation -98,963 -74,655 -54,245 -24,666 --
Net PPE 83,363 112,553 90,255 77,381 --
Investments And Advances 257,972 263,720 263,427 256,140 --
Total Non Current Assets 341,335 376,273 353,682 333,521 --
Total Assets 1.5M 1.5M 727,133 758,693 --
Current Debt 136,881 129,345 -- -- --
Current Debt And Capital Lease Obligation 174,300 164,659 22,193 13,444 --
Accounts Payable 700,405 354,594 446,931 233,707 --
Payables 700,405 354,594 446,931 233,707 --
Payables And Accrued Expenses 700,405 354,594 446,931 233,707 --
Current Accrued Expenses -- -- -- 204,524 18,592
Current Deferred Revenue -- 0.00 8,238 0.00 --
Other Current Liabilities 470,780 -- -- -- --
Current Liabilities 1.3M 519,253 477,362 247,151 --
Long Term Debt And Capital Lease Obligation 16,708 51,298 52,920 59,174 --
Long Term Capital Lease Obligation 16,708 51,298 52,920 59,174 --
Total Non Current Liabilities Net Minority Interest 16,708 51,298 52,920 59,174 --
Total Liabilities Net Minority Interest 1.4M 570,551 530,282 306,325 --
Common Stock 7.1M 4.5M 2.5M 1.9M --
Capital Stock 7.1M 4.5M 2.5M 1.9M --
Retained Earnings -8.9M -4.7M -3.0M -1.9M --
Gains Losses Not Affecting Retained Earnings 1.9M 1.1M 606,019 403,554 --
Other Equity Adjustments 1.9M 1.1M 606,019 429,347 --
Common Stock Equity 89,609 878,081 148,708 409,059 --
Stockholders Equity 89,609 878,081 148,708 409,059 --
Total Equity Gross Minority Interest 183,989 939,123 196,851 452,368 --
Minority Interest 94,380 61,042 48,143 43,309 --
Total Capitalization 89,609 878,081 148,708 409,059 --
Net Tangible Assets 89,609 878,081 148,708 409,059 --
Tangible Book Value 89,609 878,081 148,708 409,059 --
Working Capital -140,638 614,148 -103,911 178,021 --
Invested Capital 226,490 1.0M 148,708 409,059 --
Total Debt 191,008 215,957 75,113 72,618 --
Share Issued 48.2M 36.9M 22.9M 17.8M --
Ordinary Shares Number 48.2M 36.9M 22.9M 17.8M --
Capital Lease Obligations 54,127 86,612 75,113 72,618 --
Current Capital Lease Obligation 37,419 35,314 22,193 13,444 --
Current Deferred Liabilities -- 0.00 8,238 0.00 --
Current Notes Payable 136,881 129,345 -- -- --
Foreign Currency Translation Adjustments -- -- -3,695 -25,793 -6,573
Machinery Furniture Equipment 34,801 18,160 14,871 11,619 --
Non Current Prepaid Assets -- -- -- 0.00 147,880
Other Equity Interest -- -- -- 429,347 33,184
Other Properties 147,525 169,048 129,629 90,428 --
Other Receivables 5,259 7,090 8,609 277.00 --
Taxes Receivable 81,147 1,645 42,049 15,817 --
Treasury Shares Number -- -- 0.00 -- --
Line Item FY 2025Jul 31, 2025 FY 2024Jul 31, 2024 FY 2023Jul 31, 2023 FY 2022Jul 31, 2022 FY 2021Jul 31, 2021
Operating Cash Flow -3.0M -1.6M -470,553 -640,344 --
Cash Flow From Continuing Operating Activities -3.0M -1.6M -470,553 -640,344 --
Depreciation And Amortization 49,111 46,428 29,579 24,666 --
Depreciation Amortization Depletion 49,111 46,428 29,579 24,666 --
Stock Based Compensation 648,424 34,802 345,367 403,682 --
Change In Working Capital 452,195 -162,697 177,834 289,023 --
Change In Receivables -41,269 50,776 -100,201 25,906 --
Change In Payables And Accrued Expense 351,072 -92,337 310,458 116,808 --
Change In Other Working Capital -- -8,238 8,238 -- --
Other Non Cash Items 4,094 26,706 8,259 -8,813 --
Capital Expenditure -14,638 -68,726 -3,252 -1,696 --
Purchase Of PPE -14,638 -68,726 -3,252 -1,696 --
Net PPE Purchase And Sale -14,638 -68,726 -3,252 -1,696 --
Purchase Of Business -- -- 0.00 -6,873 0.00
Purchase Of Investment -- -- 0.00 -256,140 0.00
Net Investment Purchase And Sale -- -- 0.00 -256,140 0.00
Investing Cash Flow -14,638 -68,726 -3,252 -264,709 --
Cash Flow From Continuing Investing Activities -14,638 -68,726 -3,252 -264,709 --
Issuance Of Debt 1.0M 0.00 -- -- --
Repayment Of Debt -36,579 -15,207 -39,201 -23,527 --
Net Issuance Payments Of Debt 977,270 -15,207 -39,201 -23,527 --
Issuance Of Capital Stock 1.8M 2.4M 301,154 0.00 --
Net Common Stock Issuance 1.8M 2.4M 301,154 0.00 --
Financing Cash Flow 3.2M 2.4M 261,953 -8,326 --
Cash Flow From Continuing Financing Activities 3.2M 2.4M 261,953 -8,326 --
Effect Of Exchange Rate Changes -193.00 22,246 19,269 -27,699 --
Changes In Cash 203,298 675,582 -211,852 -913,379 --
Beginning Cash Position 854,022 156,194 348,777 1.3M --
End Cash Position 1.1M 854,022 156,194 348,777 --
Free Cash Flow -3.0M -1.7M -473,805 -642,040 --
Income Tax Paid Supplemental Data 18,751 18,976 13,062 36,323 --
Interest Paid Supplemental Data 0.00 0.00 0.00 0.00 --
Asset Impairment Charge 30,536 0.00 -- -- --
Change In Prepaid Assets 142,392 -112,898 -40,661 146,309 --
Common Stock Issuance 1.8M 2.4M 301,154 0.00 --
Depreciation 49,111 46,428 29,579 24,666 --
Gain Loss On Sale Of Business -- -- -- -18,734 0.00
Long Term Debt Issuance 1.0M 0.00 -- -- --
Long Term Debt Payments -36,579 -15,207 -39,201 -23,527 --
Net Business Purchase And Sale -- -- 0.00 -6,873 0.00
Net Income From Continuing Operations -4.2M -1.6M -1.0M -1.3M --
Net Long Term Debt Issuance 977,270 -15,207 -39,201 -23,527 --
Net Other Financing Charges 470,780 -30,305 -- 5,201 --
Net Other Investing Changes -- -- -- -- -147,880
Operating Gains Losses 32,715 -- -- -18,734 --
Proceeds From Stock Option Exercised -- 0.00 0.00 10,000 10,000
Unrealized Gain Loss On Investment Securities -20,377 -7,471 -2,712 0.00 --
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