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SATO Technologies Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 3.3M 3.0M 3.0M 3.3M 2.6M
Operating Revenue 3.3M 3.0M 3.0M 3.3M 2.6M
Cost Of Revenue 3.0M 3.1M 2.7M 3.3M 3.2M
Gross Profit 381,566 -110,379 298,397 -35,973 -544,387
Selling General And Administration 627,556 642,751 769,461 997,578 534,156
General And Administrative Expense 601,758 609,049 719,572 977,250 478,228
Operating Expense 627,556 642,751 769,461 997,578 534,156
Operating Income -245,990 -753,130 -471,064 -1.0M -1.1M
EBIT -121,138 -580,610 -676,782 48,565 -1.5M
Interest Expense 163,286 185,844 208,660 245,584 247,097
Interest Expense Non Operating 163,286 185,844 208,660 245,584 247,097
Net Interest Income -163,286 -185,844 -208,660 -182,348 -247,097
Other Income Expense 124,852 172,520 -205,718 1.0M -391,416
Other Non Operating Income Expenses -- 72,554 -72,554 418,773 97,282
Special Income Charges 185,979 353,530 -7,249 603,576 -127,385
Gain On Sale Of Security -61,127 -253,564 -125,915 -3,469 -361,313
Pretax Income -284,424 -766,454 -885,442 -197,019 -1.7M
Tax Provision -- -- -- -102,279 0.00
Tax Effect Of Unusual Items 0.00 0.00 0.00 90,016 0.00
Net Income From Continuing And Discontinued Operation -284,424 -766,454 -885,442 -94,740 -1.7M
Net Income From Continuing Operation Net Minority Interest -284,424 -766,454 -885,442 -94,740 -1.7M
Net Income Including Noncontrolling Interests -284,424 -766,454 -885,442 -94,740 -1.7M
Net Income Common Stockholders -284,424 -766,454 -885,442 -94,740 -1.7M
Net Income -284,424 -766,454 -885,442 -94,740 -1.7M
EBITDA 424,178 -33,446 -134,234 800,054 -720,636
Normalized EBITDA 299,326 -133,412 -1,070 199,947 -231,938
Reconciled Depreciation 545,316 547,164 542,548 751,489 749,323
Basic EPS 0.00 -0.01 -0.01 -- -0.02
Diluted EPS 0.00 -0.01 -0.01 -- -0.02
Basic Average Shares 73.3M 73.3M 73.3M -- 73.8M
Diluted Average Shares 73.3M 73.3M 73.3M -- 73.8M
Total Unusual Items 124,852 99,966 -133,164 600,107 -488,698
Total Unusual Items Excluding Goodwill 124,852 99,966 -133,164 600,107 -488,698
Tax Rate For Calcs 0.00 0.00 0.00 0.15 0.00
Normalized Income -409,276 -866,420 -752,278 -604,831 -1.2M
Diluted NI Availto Com Stockholders -284,424 -766,454 -885,442 -94,740 -1.7M
Gain On Sale Of Ppe 185,979 353,530 -7,249 686,721 -111,284
Impairment Of Capital Assets 0.00 -- 72,554 83,145 16,101
Net Income Continuous Operations -284,424 -766,454 -885,442 -94,740 -1.7M
Net Non Operating Interest Income Expense -163,286 -185,844 -208,660 -182,348 -247,097
Other Gand A 183,190 83,608 239,363 717,244 177,792
Reconciled Cost Of Revenue 3.0M 3.1M 2.7M 3.3M 3.2M
Salaries And Wages 418,568 525,441 480,209 260,006 300,436
Selling And Marketing Expense 25,798 33,702 49,889 20,328 55,928
Total Expenses 3.6M 3.8M 3.4M 4.3M 3.7M
Total Operating Income As Reported -60,011 -327,046 -550,867 71,943 -1.1M
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 640,621 151,973 122,702 658,488 523,903
Cash Cash Equivalents And Short Term Investments 640,621 151,973 122,702 658,488 523,903
Cash Financial 640,621 151,973 122,702 658,488 523,903
Receivables 240,394 355,166 879,391 726,883 4.3M
Prepaid Assets 327,675 138,824 409,974 301,823 211,438
Other Current Assets 346,688 1.7M 2.0M 3.1M 2.1M
Current Assets 1.6M 2.3M 3.4M 4.8M 7.4M
Gross PPE 17.3M 17.4M 17.4M 17.5M 17.5M
Accumulated Depreciation -7.7M -7.2M -6.7M -6.2M -5.6M
Net PPE 9.6M 10.2M 10.7M 11.2M 11.9M
Goodwill And Other Intangible Assets 1.1M 1.5M 938,952 1.5M 1.0M
Other Intangible Assets 1.1M 1.5M 938,952 1.5M 1.0M
Other Non Current Assets -- -- 12,090 31,639 201,686
Total Non Current Assets 11.2M 12.1M 12.1M 13.2M 13.6M
Total Assets 12.7M 14.4M 15.5M 18.0M 21.0M
Current Debt 3.3M 4.2M 3.9M 3.7M 3.7M
Current Debt And Capital Lease Obligation 3.6M 4.5M 4.2M 4.0M 4.0M
Accounts Payable 93,028 127,420 453,337 132,148 162,538
Payables 230,554 296,929 489,299 168,952 857,189
Payables And Accrued Expenses 429,650 908,928 887,076 916,072 857,189
Current Accrued Expenses 199,096 611,999 397,777 747,120 0.00
Current Deferred Revenue -- -- -- 0.00 2.3M
Current Liabilities 4.0M 5.4M 5.1M 4.9M 7.2M
Long Term Debt -- 20,772 1.1M 2.6M 3.5M
Long Term Debt And Capital Lease Obligation 2.0M 2.1M 3.2M 4.7M 5.7M
Long Term Capital Lease Obligation 2.0M 2.1M 2.1M 2.1M 2.1M
Total Non Current Liabilities Net Minority Interest 2.0M 2.1M 3.2M 4.7M 5.7M
Total Liabilities Net Minority Interest 6.0M 7.5M 8.3M 9.7M 12.8M
Common Stock 14.6M 14.6M 14.6M 14.6M 14.6M
Capital Stock 14.6M 14.6M 14.6M 14.6M 14.6M
Additional Paid In Capital 3.9M 3.9M 3.8M 3.7M 3.7M
Retained Earnings -12.2M -12.0M -11.2M -10.3M -10.2M
Gains Losses Not Affecting Retained Earnings 328,631 247,365 0.00 283,681 0.00
Other Equity Adjustments 328,631 247,365 -- 283,681 --
Common Stock Equity 6.7M 6.9M 7.3M 8.3M 8.1M
Stockholders Equity 6.7M 6.9M 7.3M 8.3M 8.1M
Total Equity Gross Minority Interest 6.7M 6.9M 7.3M 8.3M 8.1M
Total Capitalization 6.7M 6.9M 8.3M 10.9M 11.7M
Net Tangible Assets 5.6M 5.4M 6.3M 6.9M 7.1M
Tangible Book Value 5.6M 5.4M 6.3M 6.9M 7.1M
Working Capital -2.4M -3.1M -1.7M -108,648 228,604
Invested Capital 10.0M 11.1M 12.3M 14.7M 15.4M
Total Debt 5.6M 6.6M 7.4M 8.8M 9.7M
Net Debt 2.7M 4.1M 4.9M 5.7M 6.7M
Share Issued 73.3M 73.3M 73.3M 73.3M 73.3M
Ordinary Shares Number 73.3M 73.3M 73.3M 73.3M 73.3M
Capital Lease Obligations 2.3M 2.3M 2.4M 2.4M 2.4M
Construction In Progress 433,470 433,470 433,470 433,470 433,470
Current Capital Lease Obligation 267,117 272,542 278,127 283,874 289,587
Current Deferred Liabilities -- -- -- 0.00 2.3M
Dueto Related Parties Current 103,994 133,045 -- -- 661,369
Fixed Assets Revaluation Reserve -- -- -- 283,681 0.00
Leases 715,014 715,014 715,014 715,014 715,014
Machinery Furniture Equipment 261,084 261,084 261,084 261,084 252,109
Non Current Prepaid Assets 432,486 432,486 432,486 432,486 432,486
Other Current Borrowings 3.3M 4.2M 3.9M 3.7M 3.7M
Other Payable 33,532 36,464 35,962 36,804 33,282
Other Properties 15.9M 16.0M 16.0M 16.1M 16.1M
Other Receivables -- -- 507,932 507,932 334,735
Properties 0.00 0.00 0.00 0.00 0.00
Restricted Cash 0.00 0.00 45,266 58,673 246,531
Taxes Receivable 240,394 355,166 371,459 218,951 4.0M
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 -3.6M -2.3M -3.3M -15.7M -3.5M
Cash Flow From Continuing Operating Activities -3.6M -2.3M -3.3M -15.7M -3.5M
Depreciation And Amortization 545,316 547,164 542,548 751,489 749,323
Depreciation Amortization Depletion 545,316 547,164 542,548 751,489 749,323
Stock Based Compensation 32,763 100,604 99,547 20,747 48,417
Change In Working Capital -549,612 818,237 -283,562 -11.8M -410,925
Change In Receivables 114,791 524,226 -152,509 3.6M -376,237
Change In Payables And Accrued Expense -475,552 22,861 -22,902 87,455 -110,207
Change In Other Current Assets -- -- -- -- 4.3M
Other Non Cash Items -3.3M -2.9M -2.9M -3.1M -2.5M
Capital Expenditure -3,044 -- -8,377 -13,446 -445,240
Purchase Of PPE 0.00 0.00 0.00 -11,090 -445,240
Net PPE Purchase And Sale 0.00 0.00 0.00 -11,090 -445,240
Investing Cash Flow 5.3M 3.5M 4.3M 16.8M 4.0M
Cash Flow From Continuing Investing Activities 5.3M 3.5M 4.3M 16.8M 4.0M
Issuance Of Debt 0.00 0.00 21,703 305,713 526,130
Repayment Of Debt -1.0M -1.2M -1.5M -1.3M -952,266
Net Issuance Payments Of Debt -1.0M -1.2M -1.5M -982,937 -426,136
Issuance Of Capital Stock -- -- -- 0.00 --
Net Common Stock Issuance -- -- -- 0.00 --
Financing Cash Flow -1.0M -1.2M -1.5M -982,937 -345,186
Cash Flow From Continuing Financing Activities -1.0M -1.2M -1.5M -982,937 -345,186
Effect Of Exchange Rate Changes -96,363 -31,554 43,637 -17,880 65,718
Changes In Cash 585,011 60,825 -579,423 152,465 118,549
Beginning Cash Position 151,973 122,702 658,488 523,903 339,636
End Cash Position 640,621 151,973 122,702 658,488 523,903
Free Cash Flow -3.6M -2.3M -3.3M -15.7M -4.0M
Interest Paid Supplemental Data 95,940 56,521 202,729 175,494 176,240
Asset Impairment Charge -- -- 72,554 83,145 --
Change In Prepaid Assets -188,851 271,150 -108,151 -90,385 75,519
Common Stock Issuance -- -- -- 0.00 --
Gain Loss On Sale Of PPE -- -- 7,249 0.00 --
Long Term Debt Issuance 0.00 0.00 21,703 305,713 526,130
Long Term Debt Payments -1.0M -1.2M -1.5M -1.3M -952,266
Net Foreign Currency Exchange Gain Loss 62,869 372,757 -6,728 -400,412 304,489
Net Income From Continuing Operations -284,424 -766,454 -885,442 -94,740 -1.7M
Net Intangibles Purchase And Sale 5.3M 3.5M 4.2M 16.5M 4.3M
Net Long Term Debt Issuance -1.0M -1.2M -1.5M -982,937 -426,136
Net Other Investing Changes 0.00 57,356 32,956 357,905 125,874
Operating Gains Losses -123,110 19,227 521.00 -1.1M 415,773
Proceeds From Stock Option Exercised 0.00 0.00 0.00 0.00 80,950
Purchase Of Intangibles -3,044 0.00 -8,377 -2,356 0.00
Sale Of Intangibles 5.3M 3.5M 4.2M -- 4.3M
Sale Of PPE -- -- -- 0.00 --
Unrealized Gain Loss On Investment Securities 0.00 -- -- -418,773 -97,282
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