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Principal Technologies Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Total Revenue 0.00 87,068 79,634 96,138 0.00
Operating Revenue 0.00 87,068 79,634 96,138 0.00
Selling General And Administration 105,192 1.6M 1.2M 568,757 456,375
General And Administrative Expense 102,130 1.6M 1.2M 564,116 454,319
Research And Development 138,672 106,215 171,313 -- 0.00
Depreciation And Amortization In Income Statement -- 13,113 11,460 11,154 13,384
Other Operating Expenses 407,653 68,296 60,236 34,831 114,162
Operating Expense 651,517 1.8M 1.5M 614,742 570,537
Operating Income -651,517 -1.7M -1.4M -518,604 -570,537
EBIT -651,517 -1.7M -1.4M -515,410 -570,537
Interest Expense -- -5,937 19,766 3,851 2,049
Interest Expense Non Operating -- -5,937 19,766 3,851 2,049
Interest Income 1,953 7,373 4,601 3,526 5,648
Interest Income Non Operating 1,953 7,373 4,601 3,526 5,648
Net Interest Income 1,953 13,310 -15,165 -325.00 5,648
Other Income Expense -132,394 24,988 -47,263 -332.00 2,339
Special Income Charges -138,133 -- -- -- 2,842
Gain On Sale Of Security 5,739 22,809 -47,263 -332.00 -503.00
Pretax Income -781,958 -1.7M -1.4M -519,261 -562,550
Tax Provision -- -6,592 416.00 9,941 14,986
Tax Effect Of Unusual Items 0.00 97.18 -7,089 -49.80 0.00
Net Income From Continuing And Discontinued Operation -787,798 -1.7M -1.4M -535,764 -561,981
Net Income From Continuing Operation Net Minority Interest -787,798 -1.7M -1.4M -535,764 -561,981
Net Income Including Noncontrolling Interests -781,958 -1.7M -1.4M -529,202 -562,550
Minority Interests -5,840 -4,536 -1,274 -6,562 569.00
Net Income Common Stockholders -787,798 -1.7M -1.4M -535,764 -561,981
Net Income -787,798 -1.7M -1.4M -535,764 -561,981
EBITDA -650,274 -1.7M -1.4M -490,872 -570,537
Normalized EBITDA -517,880 -1.7M -1.4M -490,540 -572,876
Reconciled Depreciation 1,243 13,113 11,460 24,538 0.00
Basic EPS -0.01 -- -0.04 -0.01 -0.02
Diluted EPS -0.01 -- -0.04 -0.01 -0.02
Basic Average Shares 48.3M -- 37.3M 37.4M 36.9M
Diluted Average Shares 48.3M -- 37.3M 37.4M 36.9M
Total Unusual Items -132,394 24,988 -47,263 -332.00 2,339
Total Unusual Items Excluding Goodwill -132,394 24,988 -47,263 -332.00 2,339
Tax Rate For Calcs 0.00 0.00 0.15 0.15 0.00
Normalized Income -655,404 -1.7M -1.4M -535,482 -564,320
Depreciation Amortization Depletion Income Statement -- 13,113 11,460 11,154 13,384
Depreciation Income Statement -- 13,113 11,460 11,154 13,384
Diluted NI Availto Com Stockholders -787,798 -1.7M -1.4M -535,764 -561,981
Gain On Sale Of Business -152,324 -- -- -- 0.00
Net Income Continuous Operations -781,958 -1.7M -1.4M -529,202 -562,550
Net Non Operating Interest Income Expense 1,953 13,310 -15,165 -325.00 5,648
Other Gand A 81,265 391,577 273,105 215,388 86,320
Other Special Charges -14,191 -- -- -- -2,842
Salaries And Wages 20,865 1.2M 940,734 348,728 367,999
Selling And Marketing Expense 3,062 1,541 3,270 4,641 2,056
Total Expenses 651,517 1.8M 1.5M 614,742 570,537
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Cash And Cash Equivalents 533,939 1.1M 1.3M 751,793 566,159
Cash Cash Equivalents And Short Term Investments 533,939 1.1M 1.3M 751,793 566,159
Cash Financial 533,939 1.1M 1.3M 751,793 566,159
Accounts Receivable 86,746 39,441 143,713 184,133 226,627
Receivables 86,746 125,847 143,713 184,133 226,627
Prepaid Assets 59,625 21,873 42,391 221,246 195,667
Current Assets 680,310 1.2M 1.5M 1.2M 988,453
Gross PPE -- 182,326 -- -- --
Accumulated Depreciation -- -98,963 -- -- --
Net PPE 12,535 83,363 95,881 89,096 100,272
Investments And Advances 266,810 257,972 276,739 265,361 265,043
Total Non Current Assets 279,345 341,335 372,620 354,457 365,315
Total Assets 959,655 1.5M 1.9M 1.5M 1.4M
Current Debt 491,646 136,881 -- 628,538 --
Current Debt And Capital Lease Obligation 491,646 174,300 40,580 666,431 36,859
Accounts Payable 934,938 700,405 783,930 308,895 318,666
Payables 1.1M 700,405 783,930 308,895 318,666
Payables And Accrued Expenses 1.1M 700,405 783,930 308,895 318,666
Current Deferred Revenue -- -- 184,290 -- --
Other Current Liabilities -- 470,780 -- -- --
Current Liabilities 1.6M 1.3M 1.0M 975,326 355,525
Long Term Debt And Capital Lease Obligation -- 16,708 22,837 32,016 41,820
Long Term Capital Lease Obligation -- 16,708 22,837 32,016 41,820
Total Non Current Liabilities Net Minority Interest 0.00 16,708 22,837 32,016 41,820
Total Liabilities Net Minority Interest 1.6M 1.4M 1.0M 1.0M 397,345
Common Stock 7.2M 7.1M 5.4M 4.6M 4.5M
Capital Stock 7.2M 7.1M 5.4M 4.6M 4.5M
Retained Earnings -9.7M -8.9M -7.1M -5.7M -5.1M
Gains Losses Not Affecting Retained Earnings 1.9M 1.9M 1.8M 1.5M 1.4M
Other Equity Adjustments 1.9M 1.9M 1.8M 1.5M 1.4M
Common Stock Equity -608,500 89,609 795,349 436,283 895,893
Stockholders Equity -608,500 89,609 795,349 436,283 895,893
Total Equity Gross Minority Interest -608,500 183,989 875,124 504,287 956,423
Minority Interest 0.00 94,380 79,775 68,004 60,530
Total Capitalization -608,500 89,609 795,349 436,283 895,893
Net Tangible Assets -608,500 89,609 795,349 436,283 895,893
Tangible Book Value -608,500 89,609 795,349 436,283 895,893
Working Capital -887,845 -140,638 525,341 181,846 632,928
Invested Capital -116,854 226,490 795,349 1.1M 895,893
Total Debt 491,646 191,008 63,417 698,447 78,679
Share Issued 48.5M 48.2M 41.7M 37.6M 36.9M
Ordinary Shares Number 48.5M 48.2M 41.7M 37.6M 36.9M
Assets Held For Sale Current 0.00 -- -- -- --
Capital Lease Obligations -- 54,127 63,417 69,909 78,679
Current Capital Lease Obligation -- 37,419 40,580 37,893 36,859
Current Deferred Liabilities -- -- 184,290 -- --
Current Notes Payable 491,646 136,881 -- 628,538 --
Liabilities Heldfor Sale Non Current 0.00 -- -- -- --
Machinery Furniture Equipment -- 34,801 -- -- --
Other Equity Interest -- -- 780,000 -- 85,621
Other Properties -- 147,525 -- -- --
Other Receivables -- 5,259 -- -- --
Taxes Receivable -- 81,147 -- -- --
Total Tax Payable 141,571 -- -- -- --
Line Item Q4 2025Oct 31, 2025 Q3 2025Jul 31, 2025 Q2 2025Apr 30, 2025 Q1 2025Jan 31, 2025 Q4 2024Oct 31, 2024
Operating Cash Flow -896,496 -1.4M -724,122 -507,087 -363,769
Cash Flow From Continuing Operating Activities -884,213 -1.4M -724,122 -492,845 -378,011
Depreciation And Amortization 1,243 13,113 11,460 24,538 0.00
Depreciation Amortization Depletion 1,243 13,113 11,460 24,538 0.00
Stock Based Compensation 18,035 286,267 0.00 0.00 362,157
Change In Working Capital 196,923 -70,416 694,310 5,919 -177,618
Change In Receivables -41,702 -12,670 40,420 -64,546 -4,473
Change In Payables And Accrued Expense 292,798 -78,264 475,035 94,877 -140,576
Change In Other Working Capital -- -- -- -- --
Other Non Cash Items -470,780 -15,242 13,436 3,851 2,049
Capital Expenditure -- -- -- -- --
Purchase Of PPE -- 105.00 -14,743 -- --
Net PPE Purchase And Sale -- 105.00 -14,743 -- --
Investing Cash Flow -- 105.00 -14,743 -- --
Cash Flow From Continuing Investing Activities -- 105.00 -14,743 -- --
Issuance Of Debt 491,646 -- -- 625,000 0.00
Repayment Of Debt -- -10,076 -7,438 -9,083 -9,982
Net Issuance Payments Of Debt 491,646 1.0M -632,438 605,935 0.00
Issuance Of Capital Stock -- 633,417 1.0M -- --
Net Common Stock Issuance -- 633,417 1.0M -- --
Financing Cash Flow 524,044 1.1M 1.3M 689,791 75,639
Cash Flow From Continuing Financing Activities 528,734 1.1M 1.3M 679,809 85,621
Effect Of Exchange Rate Changes -18,111 -2,825 -565.00 2,930 267.00
Changes In Cash -372,452 -288,085 596,809 191,614 -297,040
Beginning Cash Position 924,502 1.3M 751,793 430,617 727,390
End Cash Position 533,939 1.1M 1.3M 751,793 430,617
Free Cash Flow -896,496 -1.4M -738,865 -507,087 -363,769
Income Tax Paid Supplemental Data 0.00 -6,592 416.00 24,927 0.00
Interest Paid Supplemental Data 0.00 -- -- -- 0.00
Cash Flow From Discontinued Operation 0.00 -- -- -- -8,910
Cash From Discontinued Financing Activities -4,690 -- -- -- -9,982
Cash From Discontinued Operating Activities -12,283 -- -- -- 14,242
Change In Prepaid Assets -54,173 20,518 178,855 -24,412 -32,569
Common Stock Issuance -- 633,417 1.0M -- --
Depreciation 1,243 13,113 11,460 24,538 0.00
Gain Loss On Sale Of Business 152,324 -- -- -- 0.00
Long Term Debt Payments -- -10,076 -7,438 -9,083 -9,982
Net Income From Continuing Operations -781,958 -1.7M -1.4M -529,202 -562,550
Net Long Term Debt Issuance -- 1.0M -632,438 615,917 -9,982
Net Other Financing Charges -- -493,510 -- -- 85,621
Net Short Term Debt Issuance 491,646 -- -- -- 0.00
Operating Gains Losses 152,324 -- -- -- --
Proceeds From Stock Option Exercised 37,088 -- -- -- 0.00
Short Term Debt Issuance 491,646 -- -- -- 0.00
Unrealized Gain Loss On Investment Securities -- -20,377 0.00 0.00 0.00
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