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Rochester Resources Ltd.

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 12.7M 13.6M 13.8M 13.0M
Operating Revenue 12.7M 13.6M 13.8M 13.0M
Cost Of Revenue 14.3M 15.4M 13.9M 9.9M
Gross Profit -1.6M -1.8M -44,190 3.2M
Selling General And Administration 1.1M 756,297 636,528 580,463
General And Administrative Expense 1.1M 756,297 636,528 580,463
Other Operating Expenses 128,911 142,944 84,543 66,489
Operating Expense 1.2M 899,241 721,071 646,952
Operating Income -2.8M -2.7M -765,261 2.5M
EBIT -4.2M -5.0M -1.7M 3.5M
Interest Expense 960,931 948,685 958,891 1.1M
Interest Expense Non Operating 960,931 948,685 958,891 1.1M
Net Interest Income -960,931 -948,685 -958,891 -1.1M
Other Income Expense -1.4M -2.3M -910,614 995,591
Other Non Operating Income Expenses -- -- -- 233,040
Special Income Charges -648,030 -267,700 -260,792 -414,697
Gain On Sale Of Security -768,320 -2.0M -649,822 1.2M
Pretax Income -5.1M -5.9M -2.6M 2.4M
Tax Effect Of Unusual Items 0.00 0.00 0.00 202,076
Net Income From Continuing And Discontinued Operation -5.1M -5.9M -2.6M 2.4M
Net Income From Continuing Operation Net Minority Interest -5.1M -5.9M -2.6M 2.4M
Net Income Including Noncontrolling Interests -5.1M -5.9M -2.6M 2.4M
Net Income Common Stockholders -5.1M -5.9M -2.6M 2.4M
Net Income -5.1M -5.9M -2.6M 2.4M
EBITDA -3.7M -4.4M -1.1M 3.8M
Normalized EBITDA -2.2M -2.1M -211,210 3.1M
Reconciled Depreciation 520,431 598,795 554,051 325,287
Basic EPS -0.11 -0.13 -0.06 0.09
Diluted EPS -0.11 -0.13 -0.06 0.09
Basic Average Shares 47.1M 47.1M 40.6M 28.2M
Diluted Average Shares 47.1M 47.1M 40.6M 28.2M
Total Unusual Items -1.4M -2.3M -910,614 762,551
Total Unusual Items Excluding Goodwill -1.4M -2.3M -910,614 762,551
Tax Rate For Calcs 0.00 0.00 0.00 0.27
Normalized Income -3.7M -3.6M -1.7M 1.9M
Diluted NI Availto Com Stockholders -5.1M -5.9M -2.6M 2.4M
Impairment Of Capital Assets 648,030 267,700 260,792 414,697
Net Income Continuous Operations -5.1M -5.9M -2.6M 2.4M
Net Non Operating Interest Income Expense -960,931 -948,685 -958,891 -1.1M
Other Gand A 1.1M 756,297 636,528 514,913
Reconciled Cost Of Revenue 14.3M 15.4M 13.9M 9.9M
Salaries And Wages -- -- 0.00 65,550
Total Expenses 15.5M 16.3M 14.6M 10.5M
Total Operating Income As Reported -1.7M -1.9M -128,733 3.1M
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Cash And Cash Equivalents 119,951 181,520 347,045 668,534
Cash Cash Equivalents And Short Term Investments 119,951 181,520 347,045 668,534
Cash Financial 119,951 181,520 347,045 668,534
Accounts Receivable 1.8M 1.8M 1.3M 1.4M
Receivables 3.0M 2.8M 2.1M 1.8M
Inventory 788,199 1.1M 1.3M 928,483
Prepaid Assets 304,578 85,038 60,723 141,997
Current Assets 4.2M 4.1M 3.8M 3.6M
Gross PPE 48.9M 48.8M 48.6M 47.7M
Accumulated Depreciation -47.5M -46.9M -46.3M -45.8M
Net PPE 1.4M 1.9M 2.3M 1.9M
Total Non Current Assets 1.4M 1.9M 2.3M 1.9M
Total Assets 5.6M 6.0M 6.1M 5.5M
Current Debt 589,845 292,111 3.9M 4.4M
Current Debt And Capital Lease Obligation 674,399 465,337 4.0M 4.5M
Accounts Payable 17.3M 13.5M 9.1M 7.3M
Payables 17.6M 13.8M 10.4M 8.7M
Payables And Accrued Expenses 17.6M 13.8M 19.3M 16.5M
Current Accrued Expenses -- -- 8.9M 7.8M
Current Liabilities 18.3M 14.3M 27.3M 25.1M
Long Term Debt 18.7M 17.8M -- --
Long Term Debt And Capital Lease Obligation 19.0M 18.2M 350,246 281,523
Long Term Capital Lease Obligation 332,514 404,292 350,246 281,523
Total Non Current Liabilities Net Minority Interest 21.5M 20.7M 1.8M 1.5M
Total Liabilities Net Minority Interest 39.8M 35.0M 29.2M 26.6M
Common Stock 47.2M 47.2M 47.2M 46.5M
Capital Stock 47.2M 47.2M 47.2M 46.5M
Additional Paid In Capital 243,299 243,299 243,299 243,299
Retained Earnings -88.8M -83.7M -77.8M -75.1M
Common Stock Equity -34.1M -29.0M -23.1M -21.2M
Stockholders Equity -34.1M -29.0M -23.1M -21.2M
Total Equity Gross Minority Interest -34.1M -29.0M -23.1M -21.2M
Total Capitalization -15.4M -11.2M -23.1M -21.2M
Net Tangible Assets -34.1M -29.0M -23.1M -21.2M
Tangible Book Value -34.1M -29.0M -23.1M -21.2M
Working Capital -14.0M -10.2M -23.5M -21.5M
Invested Capital -14.9M -10.9M -19.2M -16.8M
Total Debt 19.7M 18.7M 4.3M 4.7M
Net Debt 19.1M 17.9M 3.5M 3.7M
Share Issued 47.1M 47.1M 47.1M 37.4M
Ordinary Shares Number 47.1M 47.1M 47.1M 37.4M
Buildings And Improvements 3.7M 3.7M 3.6M 3.6M
Capital Lease Obligations 417,068 577,518 474,663 340,725
Current Capital Lease Obligation 84,554 173,226 124,417 59,202
Current Deferred Liabilities -- 58,823 4.0M 4.1M
Current Notes Payable -- -- 225,000 775,000
Dueto Related Parties Current 310,708 317,954 1.4M 1.4M
Dueto Related Parties Non Current 1.1M 1.1M 0.00 --
Interest Payable -- -- 8.9M 7.8M
Land And Improvements 3.0M 2.9M 2.8M 2.8M
Long Term Provisions 1.4M 1.4M 1.5M 1.3M
Non Current Deferred Liabilities -- 9.1M -- --
Other Current Borrowings 589,845 292,111 3.6M 3.6M
Other Equity Interest 7.3M 7.3M 7.3M 7.3M
Other Properties -- -- -- 242,983
Other Receivables 95,842 41,903 42,170 49,977
Raw Materials 393,657 533,751 612,515 438,847
Taxes Receivable 1.1M 930,995 696,488 357,422
Tradeand Other Payables Non Current 0.00 0.00 0.00 --
Work In Process 394,542 555,734 726,462 489,636
Line Item FY 2024May 31, 2024 FY 2023May 31, 2023 FY 2022May 31, 2022 FY 2021May 31, 2021
Operating Cash Flow 578,883 378,462 596,252 1.5M
Cash Flow From Continuing Operating Activities 578,883 378,462 596,252 1.5M
Depreciation And Amortization 520,431 598,795 554,051 --
Depreciation Amortization Depletion 520,431 598,795 554,051 325,287
Stock Based Compensation -- -- 0.00 65,550
Change In Working Capital 3.6M 4.0M 1.2M -1.4M
Changes In Account Receivables -16,571 -473,855 87,391 -686,824
Change In Receivables -215,312 -708,362 -251,675 -896,123
Change In Inventory 301,286 249,492 -410,494 -562,579
Change In Payables And Accrued Expense 3.8M 4.5M 1.7M 13,220
Change In Payable 3.8M 4.5M 1.7M 13,220
Other Non Cash Items 1.1M 1.1M 1.0M 888,551
Capital Expenditure -4,031 -57,172 -636,146 -1.1M
Purchase Of PPE -4,031 -57,172 -636,146 -1.1M
Net PPE Purchase And Sale -4,031 -57,172 -636,146 -1.1M
Investing Cash Flow -652,061 -324,872 -636,146 -1.1M
Cash Flow From Continuing Investing Activities -652,061 -324,872 -636,146 -1.1M
Repayment Of Debt -320,397 -149,800 -229,423 -146,712
Net Issuance Payments Of Debt -320,397 -149,800 -229,423 -146,712
Issuance Of Capital Stock -- -- 0.00 125,000
Net Common Stock Issuance -- -- 0.00 125,000
Financing Cash Flow 11,609 -219,115 -281,595 -98,993
Cash Flow From Continuing Financing Activities 11,609 -219,115 -281,595 -98,993
Changes In Cash -61,569 -165,525 -321,489 345,658
Beginning Cash Position 181,520 347,045 668,534 322,876
End Cash Position 119,951 181,520 347,045 668,534
Free Cash Flow 574,852 321,290 -39,894 444,651
Amortization Of Securities -- -- -- 23,553
Asset Impairment Charge 648,030 267,700 0.00 --
Change In Account Payable 3.8M 4.4M 1.8M 55,574
Change In Prepaid Assets -219,540 -24,315 81,274 30,576
Common Stock Issuance -- -- 0.00 125,000
Depreciation 520,431 598,795 554,051 --
Long Term Debt Payments -320,397 -149,800 -229,423 -146,712
Net Foreign Currency Exchange Gain Loss -181,481 342,763 473,236 -785,963
Net Income From Continuing Operations -5.1M -5.9M -2.6M 2.4M
Net Long Term Debt Issuance -320,397 -149,800 -229,423 -146,712
Net Other Financing Charges 332,006 -69,315 -52,172 -77,281
Net Other Investing Changes -648,030 -267,700 -- --
Net Short Term Debt Issuance -- -- -39,546 0.00
Operating Gains Losses -181,481 342,763 473,236 -785,963
Short Term Debt Payments -- -- -39,546 0.00
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