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Rochester Resources Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Total Revenue 5.4M 4.7M 3.1M 3.2M 3.4M --
Operating Revenue 5.4M 4.7M 3.1M 3.2M 3.4M --
Cost Of Revenue 4.8M 4.1M 3.5M 3.8M 3.6M --
Gross Profit 647,661 616,921 -375,104 -586,942 -161,887 --
Selling General And Administration 289,126 318,980 322,954 296,328 183,843 --
General And Administrative Expense 289,126 318,980 322,954 296,328 183,843 --
Other Operating Expenses 41,491 40,020 29,216 28,857 30,951 --
Operating Expense 330,617 359,000 352,170 325,185 214,794 --
Operating Income 317,044 257,921 -727,274 -912,127 -376,681 --
EBIT -522,679 -452,397 -1.7M -1.0M 1.7M --
Interest Expense 387,600 390,730 375,366 236,836 237,060 --
Interest Expense Non Operating 387,600 390,730 375,366 236,836 237,060 --
Net Interest Income -387,600 -390,730 -375,366 -236,836 -237,060 --
Other Income Expense -839,723 -710,318 -988,851 -134,350 2.1M --
Special Income Charges -42,935 -103,462 -103,378 -39,847 -103,030 --
Gain On Sale Of Security -796,788 -606,856 -885,473 -94,503 2.2M --
Pretax Income -910,279 -843,127 -2.1M -1.3M 1.5M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 316,676 --
Net Income From Continuing And Discontinued Operation -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Income From Continuing Operation Net Minority Interest -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Income Including Noncontrolling Interests -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Income Common Stockholders -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Income -910,279 -843,127 -2.1M -1.3M 1.5M --
EBITDA -375,089 -353,399 -1.6M -921,445 1.9M --
Normalized EBITDA 464,634 356,919 -604,048 -787,095 -256,891 --
Reconciled Depreciation 147,590 98,998 123,226 125,032 119,790 --
Basic EPS -0.02 -0.02 -0.04 -0.03 0.03 --
Diluted EPS -0.02 -0.02 -0.04 -0.03 0.03 --
Basic Average Shares 47.1M 47.1M 47.1M 47.1M 47.1M --
Diluted Average Shares 47.1M 47.1M 47.1M 47.1M 47.1M --
Total Unusual Items -839,723 -710,318 -988,851 -134,350 2.1M --
Total Unusual Items Excluding Goodwill -839,723 -710,318 -988,851 -134,350 2.1M --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 0.15 --
Normalized Income -70,556 -132,809 -1.1M -1.1M -297,066 --
Diluted NI Availto Com Stockholders -910,279 -843,127 -2.1M -1.3M 1.5M --
Impairment Of Capital Assets 42,935 103,462 103,378 39,847 103,030 --
Net Income Continuous Operations -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Non Operating Interest Income Expense -387,600 -390,730 -375,366 -236,836 -237,060 --
Other Gand A 289,126 318,980 228,674 296,328 183,843 --
Reconciled Cost Of Revenue 4.8M 4.1M 3.5M 3.8M 3.6M --
Salaries And Wages -- -- 94,280 -- -- --
Total Expenses 5.1M 4.5M 3.9M 4.1M 3.8M --
Total Operating Income As Reported 606,170 576,901 -404,320 -615,799 -192,838 --
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Cash And Cash Equivalents 267,306 248,725 152,536 603,538 104,445 --
Cash Cash Equivalents And Short Term Investments 267,306 248,725 152,536 603,538 104,445 --
Cash Financial 267,306 248,725 152,536 603,538 104,445 --
Accounts Receivable 3.4M 2.5M 2.0M 1.7M 1.3M --
Receivables 5.3M 4.4M 3.6M 2.9M 2.4M --
Inventory 1.8M 1.3M 848,460 700,166 846,880 --
Prepaid Assets 235,609 250,853 233,183 351,711 265,676 --
Current Assets 7.5M 6.2M 4.8M 4.5M 3.6M --
Gross PPE 52.0M 51.8M 50.1M 49.6M 49.0M --
Accumulated Depreciation -48.2M -48.1M -47.8M -47.7M -47.6M --
Net PPE 3.8M 3.7M 2.3M 1.9M 1.4M --
Total Non Current Assets 3.8M 3.7M 2.3M 1.9M 1.4M --
Total Assets 11.3M 9.9M 7.1M 6.5M 5.0M --
Current Debt 23.4M 23.2M 2.4M 1.6M 574,938 --
Current Debt And Capital Lease Obligation 23.6M 23.3M 2.5M 1.7M 638,484 --
Accounts Payable 21.7M 19.8M 17.2M 16.0M 15.1M --
Payables 23.6M 21.5M 17.6M 16.4M 15.4M --
Payables And Accrued Expenses 23.6M 21.5M 17.6M 16.4M 15.4M --
Current Liabilities 47.1M 44.9M 20.2M 18.1M 16.1M --
Long Term Debt -- -- 20.0M 19.4M 18.8M 18.7M
Long Term Debt And Capital Lease Obligation 485,521 484,540 20.4M 19.8M 19.1M --
Long Term Capital Lease Obligation 485,521 484,540 406,160 423,026 292,070 --
Total Non Current Liabilities Net Minority Interest 2.3M 2.2M 22.9M 22.3M 21.6M --
Total Liabilities Net Minority Interest 49.4M 47.1M 43.0M 40.4M 37.6M --
Common Stock 47.2M 47.2M 47.2M 47.2M 47.2M --
Capital Stock 47.2M 47.2M 47.2M 47.2M 47.2M --
Additional Paid In Capital 243,299 243,299 243,299 243,299 243,299 --
Retained Earnings -92.9M -92.0M -90.7M -88.6M -87.3M --
Common Stock Equity -38.1M -37.2M -35.9M -33.9M -32.6M --
Stockholders Equity -38.1M -37.2M -35.9M -33.9M -32.6M --
Total Equity Gross Minority Interest -38.1M -37.2M -35.9M -33.9M -32.6M --
Total Capitalization -38.1M -37.2M -15.9M -14.5M -13.8M --
Net Tangible Assets -38.1M -37.2M -35.9M -33.9M -32.6M --
Tangible Book Value -38.1M -37.2M -35.9M -33.9M -32.6M --
Working Capital -39.6M -38.7M -15.3M -13.6M -12.4M --
Invested Capital -14.7M -14.0M -13.5M -13.0M -13.2M --
Total Debt 24.1M 23.8M 22.9M 21.4M 19.7M --
Net Debt 23.1M 23.0M 22.3M 20.3M 19.3M --
Share Issued 47.1M 47.1M 47.1M 47.1M 47.1M --
Ordinary Shares Number 47.1M 47.1M 47.1M 47.1M 47.1M --
Buildings And Improvements 3.7M 3.7M 3.7M 3.7M 3.7M --
Capital Lease Obligations 647,808 628,777 500,936 520,922 355,616 --
Construction In Progress 0.00 2.3M -- -- -- --
Current Capital Lease Obligation 162,287 144,237 94,776 97,896 63,546 --
Dueto Related Parties Current 1.8M 1.7M 463,636 388,864 314,299 --
Dueto Related Parties Non Current -- -- 1.1M 1.1M 1.1M 1.1M
Land And Improvements 3.0M 3.0M 3.0M 3.0M 3.0M --
Long Term Provisions 1.8M 1.7M 1.4M 1.4M 1.3M --
Other Current Borrowings 23.4M 23.2M 2.4M 1.6M 574,938 --
Other Equity Interest 7.4M 7.4M 7.4M 7.3M 7.3M --
Other Receivables 216,174 343,530 199,703 126,427 135,462 --
Raw Materials 835,423 527,826 398,343 467,764 420,765 --
Taxes Receivable 1.7M 1.6M 1.4M 1.1M 1.0M --
Tradeand Other Payables Non Current -- -- 0.00 0.00 0.00 0.00
Work In Process 915,875 740,152 450,117 232,402 426,115 --
Line Item Q4 2025Nov 30, 2025 Q3 2025Aug 31, 2025 Q1 2025Feb 28, 2025 Q4 2024Nov 30, 2024 Q3 2024Aug 31, 2024 Q2 2024May 31, 2024
Operating Cash Flow 436,071 465,902 -631,701 105,096 230,026 --
Cash Flow From Continuing Operating Activities 436,071 465,902 -631,701 105,096 230,026 --
Depreciation And Amortization -- -- 123,226 125,032 119,790 117,815
Depreciation Amortization Depletion 147,590 98,998 123,226 125,032 119,790 --
Change In Working Capital 704,461 702,074 457,821 597,551 -1.6M --
Changes In Account Receivables -828,016 -620,475 -466,121 -358,005 442,691 --
Change In Receivables -885,369 -636,011 -719,372 -451,898 567,845 --
Change In Inventory -483,320 -443,692 -148,294 146,714 -58,681 --
Change In Payables And Accrued Expense 2.1M 1.8M 1.2M 988,770 -2.1M --
Change In Payable 2.1M 1.8M 1.2M 988,770 -2.1M --
Other Non Cash Items 429,091 430,750 404,582 265,693 268,011 --
Capital Expenditure -147,136 -299,544 -497,628 -405,749 -60,914 --
Purchase Of PPE -147,136 -299,544 -497,628 -405,749 -60,914 --
Net PPE Purchase And Sale -147,136 -299,544 -497,628 -405,749 -60,914 --
Investing Cash Flow -190,071 -403,006 -601,006 -445,596 -163,944 --
Cash Flow From Continuing Investing Activities -190,071 -403,006 -601,006 -445,596 -163,944 --
Repayment Of Debt -58,777 -61,198 -46,366 -128,158 -81,588 --
Net Issuance Payments Of Debt -58,777 -61,198 -46,366 -128,158 -81,588 --
Financing Cash Flow -227,419 86,612 781,705 839,593 -81,588 --
Cash Flow From Continuing Financing Activities -227,419 86,612 781,705 839,593 -81,588 --
Changes In Cash 18,581 149,508 -451,002 499,093 -15,506 --
Beginning Cash Position 248,725 99,217 603,538 104,445 119,951 --
End Cash Position 267,306 248,725 152,536 603,538 104,445 --
Free Cash Flow 288,935 166,358 -1.1M -300,653 169,112 --
Asset Impairment Charge 42,935 103,462 103,378 39,847 103,030 --
Change In Account Payable 2.0M 1.7M 1.1M 908,085 -2.1M --
Change In Prepaid Assets 15,244 -28,675 118,528 -86,035 38,902 --
Depreciation -- -- 123,226 125,032 119,790 117,815
Long Term Debt Payments -58,777 -61,198 -46,366 -128,158 -81,588 --
Net Foreign Currency Exchange Gain Loss 22,273 -26,255 276,503 360,286 -177,753 --
Net Income From Continuing Operations -910,279 -843,127 -2.1M -1.3M 1.5M --
Net Long Term Debt Issuance -58,777 -61,198 -46,366 -128,158 -81,588 --
Net Other Financing Charges -168,642 147,810 828,071 -- -- 0.00
Net Other Investing Changes -42,935 -103,462 -103,378 -39,847 -103,030 --
Operating Gains Losses 22,273 -26,255 276,503 360,286 -177,753 --
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