Strategem Capital Corporation

Financial Statements (IFRS) · Amounts in CAD

5 10 All

Annual Quarterly

Income Statement

Balance Sheet

Cash Flow

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021
Total Revenue	516,000	477,000	579,000	12.0M
Operating Revenue	516,000	477,000	579,000	12.0M
Cost Of Revenue	31,000	306,000	312,000	161,000
Gross Profit	485,000	171,000	267,000	11.8M
Selling General And Administration	296,000	370,000	389,000	1.3M
General And Administrative Expense	296,000	370,000	389,000	1.3M
Other Operating Expenses	-449,000	1.5M	20.2M	28,000
Operating Expense	-153,000	1.9M	20.6M	1.3M
Operating Income	638,000	-1.7M	-20.3M	10.5M
EBIT	676,000	-1.7M	-20.3M	10.5M
Interest Expense	32,000	0.00	--	--
Interest Expense Non Operating	32,000	0.00	--	--
Net Interest Income	-32,000	0.00	--	--
Other Income Expense	38,000	-9,000	-42,000	8,000
Special Income Charges	--	0.00	-60,000	0.00
Restructuring And Mergern Acquisition	--	--	--	0.00
Write Off	--	0.00	60,000	0.00
Gain On Sale Of Security	38,000	-9,000	18,000	8,000
Pretax Income	644,000	-1.7M	-20.4M	10.5M
Tax Provision	--	0.00	-2.7M	2.3M
Tax Effect Of Unusual Items	5,700	0.00	-5,624	1,711
Net Income From Continuing And Discontinued Operation	644,000	-1.7M	-17.6M	8.3M
Net Income From Continuing Operation Net Minority Interest	644,000	-1.7M	-17.6M	8.3M
Net Income Including Noncontrolling Interests	644,000	-1.7M	-17.6M	8.3M
Net Income Common Stockholders	644,000	-1.7M	-17.6M	8.3M
Net Income	644,000	-1.7M	-17.6M	8.3M
EBITDA	676,000	-1.7M	-20.3M	10.5M
Normalized EBITDA	638,000	-1.7M	-20.3M	10.5M
Basic EPS	0.07	-0.19	-1.88	1.10
Diluted EPS	0.07	-0.19	-1.88	1.10
Basic Average Shares	9.2M	9.2M	9.4M	7.5M
Diluted Average Shares	9.2M	9.2M	9.4M	7.5M
Total Unusual Items	38,000	-9,000	-42,000	8,000
Total Unusual Items Excluding Goodwill	38,000	-9,000	-42,000	8,000
Tax Rate For Calcs	0.15	0.00	0.13	0.21
Normalized Income	611,700	-1.7M	-17.6M	8.3M
Diluted NI Availto Com Stockholders	644,000	-1.7M	-17.6M	8.3M
Net Income Continuous Operations	644,000	-1.7M	-17.6M	8.3M
Net Non Operating Interest Income Expense	-32,000	0.00	--	--
Other Gand A	291,000	306,000	326,000	1.2M
Reconciled Cost Of Revenue	31,000	306,000	312,000	161,000
Salaries And Wages	5,000	64,000	63,000	76,000
Total Expenses	-122,000	2.2M	20.9M	1.5M

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021
Cash And Cash Equivalents	695,000	231,000	1.8M	2.1M
Cash Cash Equivalents And Short Term Investments	10.4M	9.8M	11.6M	33.1M
Other Short Term Investments	9.7M	9.6M	9.9M	31.0M
Accounts Receivable	--	--	0.00	38,000
Receivables	--	--	0.00	38,000
Current Assets	10.4M	9.8M	11.6M	33.1M
Total Non Current Assets	0.00	0.00	0.00	0.00
Total Assets	10.4M	9.8M	11.6M	33.1M
Accounts Payable	30,000	29,000	42,000	36,000
Payables	31,000	31,000	47,000	936,000
Payables And Accrued Expenses	31,000	31,000	47,000	936,000
Current Liabilities	31,000	31,000	47,000	936,000
Total Non Current Liabilities Net Minority Interest	0.00	0.00	0.00	2.7M
Total Liabilities Net Minority Interest	31,000	31,000	47,000	3.7M
Common Stock	11.5M	11.5M	11.6M	11.8M
Capital Stock	11.5M	11.5M	11.6M	11.8M
Retained Earnings	-1.1M	-1.7M	4,000	17.6M
Common Stock Equity	10.4M	9.8M	11.6M	29.5M
Stockholders Equity	10.4M	9.8M	11.6M	29.5M
Total Equity Gross Minority Interest	10.4M	9.8M	11.6M	29.5M
Total Capitalization	10.4M	9.8M	11.6M	29.5M
Net Tangible Assets	10.4M	9.8M	11.6M	29.5M
Tangible Book Value	10.4M	9.8M	11.6M	29.5M
Working Capital	10.4M	9.8M	11.6M	32.2M
Invested Capital	10.4M	9.8M	11.6M	29.5M
Share Issued	9.1M	9.2M	9.3M	9.4M
Ordinary Shares Number	9.1M	9.2M	9.3M	9.4M
Dueto Related Parties Current	1,000	2,000	5,000	900,000
Non Current Deferred Liabilities	--	--	0.00	2.7M
Non Current Deferred Taxes Liabilities	--	--	0.00	2.7M
Treasury Shares Number	--	0.00	--	--

Line Item	FY 2024Dec 31, 2024	FY 2023Dec 31, 2023	FY 2022Dec 31, 2022	FY 2021Dec 31, 2021
Operating Cash Flow	501,000	-1.5M	-114,000	-14.5M
Cash Flow From Continuing Operating Activities	501,000	-1.5M	-114,000	-14.5M
Deferred Tax	--	0.00	-2.7M	2.7M
Deferred Income Tax	--	0.00	-2.7M	2.7M
Change In Working Capital	0.00	-16,000	-851,000	813,000
Changes In Account Receivables	--	0.00	38,000	--
Change In Receivables	--	0.00	38,000	-38,000
Change In Payables And Accrued Expense	0.00	-16,000	-889,000	851,000
Change In Payable	--	-16,000	-889,000	851,000
Other Non Cash Items	544,000	-1.2M	1.1M	-14.6M
Issuance Of Capital Stock	--	--	0.00	11.8M
Repurchase Of Capital Stock	-37,000	-90,000	-228,000	--
Net Common Stock Issuance	-37,000	-90,000	-228,000	11.8M
Common Stock Payments	-37,000	-90,000	-228,000	--
Financing Cash Flow	-37,000	-90,000	-228,000	11.8M
Cash Flow From Continuing Financing Activities	-37,000	-90,000	-228,000	11.8M
Changes In Cash	464,000	-1.5M	-342,000	-2.7M
Beginning Cash Position	231,000	1.8M	2.1M	4.8M
End Cash Position	695,000	231,000	1.8M	2.1M
Free Cash Flow	501,000	-1.5M	-114,000	-14.5M
Change In Account Payable	1,000	-13,000	6,000	21,000
Change In Income Tax Payable	--	--	--	0.00
Change In Prepaid Assets	--	--	--	0.00
Change In Tax Payable	--	--	--	0.00
Common Stock Issuance	--	--	0.00	11.8M
Gain Loss On Investment Securities	-181,000	--	-108,000	-521,000
Net Foreign Currency Exchange Gain Loss	-40,000	9,000	-18,000	-15,000
Net Income From Continuing Operations	644,000	-1.7M	-17.6M	8.3M
Net Other Financing Charges	--	--	-228,000	--
Operating Gains Losses	-221,000	9,000	-126,000	-536,000
Unrealized Gain Loss On Investment Securities	-466,000	1.5M	20.2M	-11.1M