Strategem Capital Corporation

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	45,000	-56,000	87,000	81,000	120,000
Operating Revenue	45,000	-56,000	87,000	81,000	120,000
Cost Of Revenue	7,000	4,000	4,000	5,000	3,000
Gross Profit	38,000	-60,000	83,000	76,000	117,000
Selling General And Administration	67,000	180,000	69,000	48,000	60,000
General And Administrative Expense	67,000	180,000	69,000	48,000	60,000
Other Operating Expenses	-583,000	-1.1M	679,000	50,000	65,000
Operating Expense	-516,000	-931,000	748,000	98,000	125,000
Operating Income	554,000	871,000	-665,000	-22,000	-8,000
EBIT	563,000	846,000	-665,000	8,000	-14,000
Interest Expense	0.00	0.00	0.00	5,000	11,000
Interest Expense Non Operating	0.00	0.00	0.00	5,000	11,000
Net Interest Income	0.00	0.00	0.00	-5,000	-11,000
Other Income Expense	9,000	-25,000	--	30,000	-6,000
Gain On Sale Of Security	9,000	-25,000	--	30,000	-6,000
Pretax Income	563,000	846,000	-665,000	3,000	-25,000
Tax Effect Of Unusual Items	1,350	-3,750	0.00	4,500	0.00
Net Income From Continuing And Discontinued Operation	563,000	846,000	-665,000	3,000	-25,000
Net Income From Continuing Operation Net Minority Interest	563,000	846,000	-665,000	3,000	-25,000
Net Income Including Noncontrolling Interests	563,000	846,000	-665,000	3,000	-25,000
Net Income Common Stockholders	563,000	846,000	-665,000	3,000	-25,000
Net Income	563,000	846,000	-665,000	3,000	-25,000
EBITDA	563,000	846,000	-665,000	8,000	-14,000
Normalized EBITDA	554,000	871,000	-665,000	-22,000	-8,000
Basic EPS	0.06	0.09	-0.07	--	0.00
Diluted EPS	0.06	0.09	-0.07	--	0.00
Basic Average Shares	9.1M	9.1M	9.1M	--	9.2M
Diluted Average Shares	9.1M	9.1M	9.1M	--	9.2M
Total Unusual Items	9,000	-25,000	--	30,000	-6,000
Total Unusual Items Excluding Goodwill	9,000	-25,000	--	30,000	-6,000
Tax Rate For Calcs	0.15	0.15	0.00	0.15	0.00
Normalized Income	555,350	867,250	-665,000	-22,500	-19,000
Diluted NI Availto Com Stockholders	563,000	846,000	-665,000	3,000	-25,000
Net Income Continuous Operations	563,000	846,000	-665,000	3,000	-25,000
Net Non Operating Interest Income Expense	0.00	0.00	0.00	-5,000	-11,000
Other Gand A	67,000	130,000	69,000	48,000	60,000
Reconciled Cost Of Revenue	7,000	4,000	4,000	5,000	3,000
Salaries And Wages	0.00	50,000	0.00	0.00	0.00
Total Expenses	-509,000	-927,000	752,000	103,000	128,000

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	835,000	487,000	579,000	695,000	0.00
Cash Cash Equivalents And Short Term Investments	11.2M	10.6M	9.8M	10.4M	10.9M
Other Short Term Investments	10.3M	10.1M	9.2M	9.7M	10.9M
Current Assets	11.2M	10.6M	9.8M	10.4M	10.9M
Total Non Current Assets	0.00	0.00	0.00	0.00	0.00
Total Assets	11.2M	10.6M	9.8M	10.4M	10.9M
Current Debt	--	--	--	--	503,000
Current Debt And Capital Lease Obligation	--	--	--	--	503,000
Accounts Payable	17,000	17,000	33,000	30,000	19,000
Payables	42,000	32,000	37,000	31,000	19,000
Payables And Accrued Expenses	42,000	32,000	37,000	31,000	19,000
Current Liabilities	42,000	32,000	37,000	31,000	522,000
Total Non Current Liabilities Net Minority Interest	0.00	0.00	0.00	0.00	0.00
Total Liabilities Net Minority Interest	42,000	32,000	37,000	31,000	522,000
Common Stock	11.5M	11.5M	11.5M	11.5M	11.5M
Capital Stock	11.5M	11.5M	11.5M	11.5M	11.5M
Retained Earnings	-337,000	-900,000	-1.7M	-1.1M	-1.1M
Common Stock Equity	11.1M	10.6M	9.7M	10.4M	10.4M
Stockholders Equity	11.1M	10.6M	9.7M	10.4M	10.4M
Total Equity Gross Minority Interest	11.1M	10.6M	9.7M	10.4M	10.4M
Total Capitalization	11.1M	10.6M	9.7M	10.4M	10.4M
Net Tangible Assets	11.1M	10.6M	9.7M	10.4M	10.4M
Tangible Book Value	11.1M	10.6M	9.7M	10.4M	10.4M
Working Capital	11.1M	10.6M	9.7M	10.4M	10.4M
Invested Capital	11.1M	10.6M	9.7M	10.4M	10.9M
Total Debt	--	--	--	--	503,000
Net Debt	--	--	--	--	503,000
Share Issued	9.1M	9.1M	9.1M	9.1M	9.2M
Ordinary Shares Number	9.1M	9.1M	9.1M	9.1M	9.2M
Dueto Related Parties Current	25,000	15,000	4,000	1,000	0.00
Line Of Credit	--	--	--	--	503,000

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	348,000	-92,000	-116,000	1.2M	129,000
Cash Flow From Continuing Operating Activities	348,000	-92,000	-116,000	1.2M	129,000
Change In Working Capital	10,000	-5,000	6,000	12,000	-2,000
Change In Payables And Accrued Expense	10,000	-5,000	6,000	12,000	-2,000
Change In Payable	10,000	-5,000	6,000	--	-2,000
Other Non Cash Items	359,000	42,000	-106,000	1.2M	102,000
Repurchase Of Capital Stock	0.00	0.00	0.00	-16,000	-16,000
Net Common Stock Issuance	0.00	0.00	0.00	-16,000	-16,000
Common Stock Payments	0.00	0.00	0.00	-16,000	-16,000
Financing Cash Flow	0.00	0.00	0.00	-16,000	-16,000
Cash Flow From Continuing Financing Activities	0.00	0.00	0.00	-16,000	-16,000
Changes In Cash	348,000	-92,000	-116,000	1.2M	113,000
Beginning Cash Position	487,000	579,000	695,000	-503,000	-616,000
End Cash Position	835,000	487,000	579,000	695,000	-503,000
Free Cash Flow	348,000	-92,000	-116,000	1.2M	129,000
Change In Account Payable	0.00	-16,000	3,000	11,000	2,000
Gain Loss On Investment Securities	11,000	112,000	-28,000	-14,000	-13,000
Net Foreign Currency Exchange Gain Loss	-9,000	25,000	0.00	-32,000	6,000
Net Income From Continuing Operations	563,000	846,000	-665,000	3,000	-25,000
Operating Gains Losses	2,000	137,000	-28,000	-46,000	-7,000
Unrealized Gain Loss On Investment Securities	-586,000	-1.1M	677,000	40,000	61,000