BioSyent Inc.

Financial Statements (IFRS) · Amounts in CAD

5 10 All

Annual Quarterly

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	12.2M	10.2M	11.0M	8.8M	9.6M
Operating Revenue	12.2M	10.2M	11.0M	8.8M	9.6M
Cost Of Revenue	3.0M	2.3M	2.6M	1.6M	2.1M
Gross Profit	9.3M	7.9M	8.3M	7.2M	7.5M
Selling General And Administration	5.2M	5.0M	5.0M	4.3M	4.6M
General And Administrative Expense	3.0M	3.0M	3.2M	2.5M	2.8M
Research And Development	127,500	47,944	89,380	55,209	64,395
Depreciation And Amortization In Income Statement	202,205	212,641	211,183	236,320	116,843
Other Operating Expenses	357,329	48,301	54,789	55,850	83,152
Operating Expense	5.9M	5.3M	5.4M	4.8M	4.8M
Operating Income	3.4M	2.6M	2.9M	2.4M	2.7M
EBIT	3.7M	2.8M	3.2M	2.3M	3.0M
Interest Expense	12,141	12,631	13,103	13,971	14,579
Interest Expense Non Operating	12,141	12,631	13,103	13,971	14,579
Interest Income	231,389	210,934	179,010	260,088	256,890
Interest Income Non Operating	231,389	210,934	179,010	260,088	256,890
Net Interest Income	219,248	198,303	165,907	246,117	242,311
Other Income Expense	21,499	-19,089	41,868	-354,979	71,550
Gain On Sale Of Security	21,499	-19,089	41,868	75,037	71,550
Pretax Income	3.6M	2.7M	3.2M	2.3M	3.0M
Tax Provision	967,102	727,640	836,438	637,715	667,210
Tax Effect Of Unusual Items	5,697	-5,059	11,095	-100,571	16,046
Net Income From Continuing And Discontinued Operation	2.7M	2.0M	2.3M	1.6M	2.3M
Net Income From Continuing Operation Net Minority Interest	2.7M	2.0M	2.3M	1.6M	2.3M
Net Income Including Noncontrolling Interests	2.7M	2.0M	2.3M	1.6M	2.3M
Net Income Common Stockholders	2.7M	2.0M	2.3M	1.6M	2.3M
Net Income	2.7M	2.0M	2.3M	1.6M	2.3M
EBITDA	3.9M	3.0M	3.4M	2.5M	3.1M
Normalized EBITDA	3.8M	3.0M	3.3M	2.9M	3.0M
Reconciled Depreciation	202,205	212,641	211,183	236,320	116,843
Basic EPS	0.24	0.18	0.21	--	0.20
Diluted EPS	0.23	0.18	0.20	--	0.20
Basic Average Shares	11.3M	11.3M	11.3M	--	11.6M
Diluted Average Shares	11.5M	11.5M	11.5M	--	11.8M
Total Unusual Items	21,499	-19,089	41,868	-354,979	71,550
Total Unusual Items Excluding Goodwill	21,499	-19,089	41,868	-354,979	71,550
Tax Rate For Calcs	0.27	0.27	0.27	0.28	0.22
Normalized Income	2.7M	2.0M	2.3M	1.9M	2.3M
Amortization	135,852	144,566	144,276	164,207	46,545
Amortization Of Intangibles Income Statement	135,852	144,566	144,276	164,207	46,545
Depreciation Amortization Depletion Income Statement	202,205	212,641	211,183	236,320	116,843
Depreciation Income Statement	66,353	68,075	66,907	72,113	70,298
Diluted NI Availto Com Stockholders	2.7M	2.0M	2.3M	1.6M	2.3M
Insurance And Claims	43,824	54,148	62,770	49,673	49,674
Net Income Continuous Operations	2.7M	2.0M	2.3M	1.6M	2.3M
Net Non Operating Interest Income Expense	219,248	198,303	165,907	246,117	242,311
Other Gand A	520,129	461,665	566,405	567,852	405,498
Provision For Doubtful Accounts	--	--	--	136,491	0.00
Reconciled Cost Of Revenue	3.0M	2.3M	2.6M	1.6M	2.1M
Salaries And Wages	2.5M	2.4M	2.6M	1.8M	2.3M
Selling And Marketing Expense	2.1M	2.1M	1.8M	1.9M	1.8M
Total Expenses	8.8M	7.6M	8.0M	6.4M	6.9M
Total Operating Income As Reported	3.4M	2.5M	3.0M	2.0M	2.7M

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	16.6M	13.9M	11.0M	12.1M	12.8M
Cash Cash Equivalents And Short Term Investments	23.4M	20.4M	17.4M	15.9M	17.1M
Cash Equivalents	2.5M	3.5M	2.5M	2.5M	2.5M
Cash Financial	14.0M	10.4M	8.4M	9.6M	10.3M
Other Short Term Investments	6.8M	6.4M	6.4M	3.8M	4.3M
Accounts Receivable	5.5M	4.2M	4.5M	2.4M	3.9M
Receivables	6.3M	4.9M	5.5M	3.0M	4.4M
Inventory	5.9M	4.9M	5.3M	5.3M	5.7M
Prepaid Assets	339,938	443,573	484,654	201,971	391,940
Current Assets	36.0M	30.6M	28.6M	24.5M	27.6M
Gross PPE	3.4M	3.4M	3.4M	3.4M	3.3M
Accumulated Depreciation	-2.4M	-2.3M	-2.2M	-2.2M	-2.1M
Net PPE	1.0M	1.1M	1.2M	1.2M	1.3M
Goodwill And Other Intangible Assets	4.9M	4.8M	5.0M	5.0M	5.7M
Other Intangible Assets	4.9M	4.8M	5.0M	5.0M	5.7M
Investments And Advances	5.4M	6.5M	7.5M	10.1M	10.5M
Total Non Current Assets	11.8M	12.9M	14.1M	16.9M	17.9M
Total Assets	47.8M	43.5M	42.8M	41.4M	45.5M
Current Debt And Capital Lease Obligation	211,575	207,081	201,806	196,627	191,497
Accounts Payable	6.4M	3.8M	4.8M	4.0M	6.3M
Payables	6.7M	4.0M	5.5M	4.4M	6.5M
Payables And Accrued Expenses	6.7M	4.0M	5.5M	4.4M	6.5M
Current Deferred Revenue	161,504	824,103	123,316	813,198	342,206
Other Current Liabilities	16,460	12,921	8,660	--	--
Current Liabilities	7.1M	5.0M	5.8M	5.4M	7.0M
Long Term Debt And Capital Lease Obligation	681,303	735,151	788,412	841,104	892,879
Long Term Capital Lease Obligation	681,303	735,151	788,412	841,104	892,879
Total Non Current Liabilities Net Minority Interest	775,772	852,372	903,733	951,159	1.1M
Total Liabilities Net Minority Interest	7.9M	5.9M	6.8M	6.4M	8.1M
Common Stock	5.2M	5.2M	5.1M	5.3M	5.1M
Capital Stock	5.2M	5.2M	5.1M	5.3M	5.1M
Additional Paid In Capital	2.0M	1.9M	1.8M	2.1M	2.2M
Retained Earnings	32.8M	30.7M	29.3M	27.7M	30.3M
Gains Losses Not Affecting Retained Earnings	-172,212	-179,191	-172,225	-171,554	-202,798
Common Stock Equity	39.9M	37.6M	36.0M	35.0M	37.3M
Stockholders Equity	39.9M	37.6M	36.0M	35.0M	37.3M
Total Equity Gross Minority Interest	39.9M	37.6M	36.0M	35.0M	37.3M
Total Capitalization	39.9M	37.6M	36.0M	35.0M	37.3M
Net Tangible Assets	35.0M	32.8M	31.0M	30.0M	31.6M
Tangible Book Value	35.0M	32.8M	31.0M	30.0M	31.6M
Working Capital	28.9M	25.6M	22.8M	19.1M	20.5M
Invested Capital	39.9M	37.6M	36.0M	35.0M	37.3M
Total Debt	892,878	942,232	990,218	1.0M	1.1M
Share Issued	11.5M	11.5M	11.5M	11.5M	11.8M
Ordinary Shares Number	11.3M	11.3M	11.3M	11.3M	11.6M
Accrued Interest Receivable	689,793	583,796	589,666	477,709	419,125
Buildings And Improvements	1.3M	1.3M	1.3M	1.3M	1.3M
Capital Lease Obligations	892,878	942,232	990,218	1.0M	1.1M
Current Capital Lease Obligation	211,575	207,081	201,806	196,627	191,497
Current Deferred Liabilities	161,504	824,103	123,316	813,198	342,206
Finished Goods	3.9M	4.0M	4.0M	4.3M	4.9M
Foreign Currency Translation Adjustments	-172,212	-179,191	-172,225	-171,554	-202,798
Hedging Assets Current	0.00	0.00	0.00	5,790	22,252
Held To Maturity Securities	5.4M	6.5M	7.5M	10.1M	10.5M
Income Tax Payable	310,462	192,598	756,560	396,343	249,332
Investmentin Financial Assets	5.4M	6.5M	7.5M	10.1M	10.5M
Leases	680,511	680,511	680,511	680,511	680,511
Loans Receivable	57,240	56,098	52,004	87,433	68,917
Machinery Furniture Equipment	1.1M	1.1M	1.1M	1.1M	662,783
Non Current Deferred Assets	342,359	371,104	380,206	401,166	301,224
Non Current Deferred Liabilities	94,469	117,221	115,321	110,055	197,328
Non Current Deferred Taxes Assets	342,359	371,104	380,206	401,166	301,224
Non Current Deferred Taxes Liabilities	94,469	117,221	115,321	110,055	197,328
Non Current Note Receivables	84,003	84,093	123,170	141,140	156,926
Other Properties	277,339	276,104	266,367	266,367	673,742
Other Receivables	53,943	35,855	354,900	34,191	33,350
Properties	0.00	0.00	0.00	0.00	0.00
Raw Materials	2.0M	866,675	1.2M	981,253	745,589
Total Tax Payable	310,462	192,598	756,560	396,343	249,332
Treasury Shares Number	213,165	214,629	216,483	207,199	203,294

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Operating Cash Flow	2.8M	3.5M	-718,398	2.6M	6.6M
Cash Flow From Continuing Operating Activities	2.8M	3.5M	-718,398	2.6M	6.6M
Depreciation And Amortization	202,205	212,641	211,183	236,320	116,843
Depreciation Amortization Depletion	202,205	212,641	211,183	236,320	116,843
Stock Based Compensation	158,344	157,703	149,736	151,620	140,405
Deferred Tax	5,993	11,002	26,226	-187,213	24,179
Deferred Income Tax	5,993	11,002	26,226	-187,213	24,179
Change In Working Capital	-63,130	1.3M	-3.3M	470,185	4.3M
Change In Receivables	-1.2M	1.6M	-3.5M	1.6M	1.3M
Change In Inventory	-1.0M	416,629	50,844	331,507	369,968
Change In Payables And Accrued Expense	2.8M	-1.5M	1.1M	-2.0M	1.8M
Change In Payable	--	-1.5M	1.1M	--	--
Change In Other Working Capital	-748,479	700,785	-689,881	332,774	286,019
Other Non Cash Items	-220,301	-199,891	-167,933	-249,469	-244,530
Capital Expenditure	-240,319	-43,769	-88,357	--	-4.6M
Purchase Of PPE	-1,692	-18,729	-19,900	-18,395	-12,537
Net PPE Purchase And Sale	-1,692	-18,729	-19,900	-18,395	-12,537
Purchase Of Investment	--	--	-2.6M	393,142	-2.1M
Sale Of Investment	--	--	2.6M	455,827	1.3M
Net Investment Purchase And Sale	684,963	1.0M	-13,801	848,969	-771,159
Investing Cash Flow	450,869	171,694	1.1M	882,824	-5.0M
Cash Flow From Continuing Investing Activities	450,869	171,694	1.1M	882,824	-5.0M
Repayment Of Debt	-49,354	-47,986	-47,513	-46,645	-46,038
Net Issuance Payments Of Debt	-49,354	-47,986	-47,513	-46,645	-46,038
Repurchase Of Capital Stock	-327,173	0.00	-668,780	-3.2M	-302,450
Net Common Stock Issuance	-327,173	0.00	-668,780	-3.2M	-302,450
Common Stock Dividend Paid	--	--	-563,311	-512,891	--
Common Stock Payments	-327,173	0.00	-668,780	-3.2M	-302,450
Financing Cash Flow	-607,042	-640,568	-1.5M	-4.2M	-554,719
Cash Flow From Continuing Financing Activities	-607,042	-640,568	-1.5M	-4.2M	-554,719
Effect Of Exchange Rate Changes	6,979	-6,966	-671.00	31,244	-25,835
Changes In Cash	2.6M	3.0M	-1.2M	-699,311	1.0M
Beginning Cash Position	13.9M	11.0M	12.1M	12.8M	11.8M
End Cash Position	16.6M	13.9M	11.0M	12.1M	12.8M
Free Cash Flow	2.5M	3.4M	-806,755	2.7M	2.0M
Income Tax Paid Supplemental Data	126,607	470,387	449,996	677,916	446,985
Amortization Cash Flow	135,852	144,566	144,276	164,207	46,545
Amortization Of Intangibles	135,852	144,566	144,276	164,207	46,545
Cash Dividends Paid	-563,065	-562,732	-563,311	-512,891	-521,437
Change In Account Payable	--	-950,650	757,373	--	--
Change In Income Tax Payable	--	-563,962	360,217	--	--
Change In Prepaid Assets	103,635	41,081	-282,683	189,969	419,013
Change In Tax Payable	--	-563,962	360,217	--	--
Depreciation	66,353	68,075	66,907	72,113	70,298
Gain Loss On Investment Securities	3,539	4,261	14,450	16,462	-203.00
Interest Paid Cff	-12,141	-12,631	-13,103	-13,971	-14,579
Interest Received Cfi	6,225	-853,553	1.1M	-23,742	331,931
Long Term Debt Payments	-49,354	-47,986	-47,513	-46,645	-46,038
Net Income From Continuing Operations	2.7M	2.0M	2.3M	1.6M	2.3M
Net Intangibles Purchase And Sale	-238,627	-25,040	-68,457	75,370	-4.6M
Net Long Term Debt Issuance	-49,354	-47,986	-47,513	-46,645	-46,038
Net Other Financing Charges	--	-23,505	-286,834	--	--
Net Other Investing Changes	0.00	36,571	55,425	622.00	0.00
Operating Gains Losses	3,539	4,261	14,450	16,462	-203.00
Proceeds From Stock Option Exercised	34,352	6,286	58,538	162,188	50,180
Provisionand Write Offof Assets	--	--	--	136,491	0.00
Purchase Of Intangibles	-238,627	-25,040	-68,457	75,370	-4.6M