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SPC Nickel Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Total Revenue 0.00 0.00 0.00 0.00 --
Operating Revenue 0.00 0.00 0.00 0.00 --
Cost Of Revenue 38,592 42,053 32,913 32,021 --
Gross Profit -38,592 -42,053 -32,913 -32,021 --
Selling General And Administration 340,773 548,382 681,602 908,656 --
General And Administrative Expense 243,772 427,154 469,308 738,695 --
Other Operating Expenses 2.9M 1.9M 3.7M 3.6M --
Operating Expense 3.2M 2.4M 4.4M 4.5M --
Operating Income -3.3M -2.5M -4.5M -4.5M --
EBIT -3.3M -2.5M -4.5M -4.5M --
Interest Income 115,790 90,267 30,934 -- --
Interest Income Non Operating 115,790 90,267 30,934 -- --
Net Interest Income 115,790 90,267 30,934 -- --
Other Income Expense 120,154 175,643 77,306 3,122 --
Other Non Operating Income Expenses 120,154 175,643 77,306 3,122 --
Pretax Income -3.0M -2.2M -4.4M -4.5M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -3.0M -2.2M -4.4M -4.5M --
Net Income From Continuing Operation Net Minority Interest -3.0M -2.2M -4.4M -4.5M --
Net Income Including Noncontrolling Interests -3.0M -2.2M -4.4M -4.5M --
Net Income Common Stockholders -3.0M -2.2M -4.4M -4.5M --
Net Income -3.0M -2.2M -4.4M -4.5M --
EBITDA -3.2M -2.4M -4.4M -4.5M --
Normalized EBITDA -3.2M -2.4M -4.4M -4.5M --
Reconciled Depreciation 38,592 42,053 32,913 32,021 --
Basic EPS -0.01 -0.01 -0.03 -0.04 --
Diluted EPS -0.01 -0.01 -0.03 -0.04 --
Basic Average Shares 208.4M 162.4M 143.6M 124.9M --
Diluted Average Shares 208.4M 162.4M 143.6M 124.9M --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -3.0M -2.2M -4.4M -4.5M --
Diluted NI Availto Com Stockholders -3.0M -2.2M -4.4M -4.5M --
Net Income Continuous Operations -3.0M -2.2M -4.4M -4.5M --
Net Non Operating Interest Income Expense 115,790 90,267 30,934 -- --
Other Gand A 214,607 245,491 252,308 190,708 --
Reconciled Cost Of Revenue 38,592 42,053 32,913 32,021 --
Salaries And Wages 29,165 181,663 217,000 547,987 --
Selling And Marketing Expense 97,001 121,228 212,294 169,961 --
Total Expenses 3.3M 2.5M 4.5M 4.5M --
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Cash And Cash Equivalents 2.8M 2.0M 2.1M 3.8M --
Cash Cash Equivalents And Short Term Investments 2.8M 2.0M 2.1M 3.8M --
Other Short Term Investments -- -- -- -- 28,679
Accounts Receivable 19,670 0.00 200,619 45,455 --
Receivables 180,635 83,363 319,091 60,901 --
Prepaid Assets 48,967 48,948 111,724 74,947 --
Current Assets 3.1M 2.3M 2.6M 4.1M --
Gross PPE 110,731 140,770 170,809 197,403 --
Accumulated Depreciation -73,424 -64,871 -52,857 -48,956 --
Net PPE 37,307 75,899 117,952 148,447 --
Investments And Advances -- -- -- 0.00 15,446
Other Investments -- -- -- 0.00 15,446
Total Non Current Assets 37,307 75,899 117,952 148,447 --
Total Assets 3.2M 2.3M 2.7M 4.2M --
Current Debt And Capital Lease Obligation 19,548 35,449 31,280 27,465 --
Payables And Accrued Expenses 967,550 343,022 592,582 282,932 --
Other Current Liabilities -- 120,154 178,597 -- --
Current Liabilities 987,098 498,625 802,459 310,397 --
Long Term Debt And Capital Lease Obligation -- 19,548 54,997 86,277 113,745
Long Term Capital Lease Obligation 0.00 19,548 54,997 86,277 --
Total Non Current Liabilities Net Minority Interest 0.00 19,548 54,997 86,277 --
Total Liabilities Net Minority Interest 987,098 518,173 857,456 396,674 --
Common Stock 26.2M 23.1M 21.4M 19.2M --
Capital Stock 26.2M 23.1M 21.4M 19.2M --
Additional Paid In Capital 1.1M 1.4M 1.3M -- --
Retained Earnings -25.6M -22.9M -21.6M -17.4M --
Gains Losses Not Affecting Retained Earnings -- -- -- -- 875,850
Other Equity Adjustments -- -- -- -- 875,850
Common Stock Equity 2.2M 1.8M 1.9M 3.8M --
Stockholders Equity 2.2M 1.8M 1.9M 3.8M --
Total Equity Gross Minority Interest 2.2M 1.8M 1.9M 3.8M --
Total Capitalization 2.2M 1.8M 1.9M 3.8M --
Net Tangible Assets 2.2M 1.8M 1.9M 3.8M --
Tangible Book Value 2.2M 1.8M 1.9M 3.8M --
Working Capital 2.2M 1.8M 1.8M 3.7M --
Invested Capital 2.2M 1.8M 1.9M 3.8M --
Total Debt 19,548 54,997 86,277 113,742 --
Share Issued 368.1M 212.5M 166.1M 138.2M --
Ordinary Shares Number 368.1M 212.5M 166.1M 138.2M --
Capital Lease Obligations 19,548 54,997 86,277 113,742 --
Current Capital Lease Obligation 19,548 35,449 31,280 27,465 --
Machinery Furniture Equipment 95,714 95,714 95,714 105,896 --
Other Equity Interest 515,325 283,864 868,801 2.0M --
Other Properties 15,017 45,056 75,095 91,507 --
Other Receivables -- -- -- 15,446 28,679
Restricted Cash 106,736 101,999 100,316 108,028 --
Taxes Receivable 160,965 83,363 118,472 -- --
Line Item FY 2025Aug 31, 2025 FY 2024Aug 31, 2024 FY 2023Aug 31, 2023 FY 2022Aug 31, 2022 FY 2021Aug 31, 2021
Operating Cash Flow -2.5M -2.0M -3.9M -4.5M --
Cash Flow From Continuing Operating Activities -2.5M -2.0M -3.9M -4.5M --
Depreciation And Amortization 38,592 42,053 32,913 32,021 --
Depreciation Amortization Depletion 38,592 42,053 32,913 32,021 --
Stock Based Compensation 29,165 181,663 217,000 547,987 --
Change In Working Capital 527,237 48,944 -763.00 -575,451 --
Changes In Account Receivables -19,670 200,620 -273,636 324,164 --
Change In Receivables -97,272 235,728 -273,636 324,164 --
Change In Payables And Accrued Expense 624,528 -249,560 309,650 -878,896 --
Other Non Cash Items -101,404 -47,524 203,362 34,000 --
Capital Expenditure -- -- -2,418 -- -105,896
Purchase Of PPE -- 0.00 -2,418 0.00 -105,896
Net PPE Purchase And Sale -- 0.00 -2,418 0.00 -105,896
Sale Of Investment -- 0.00 15,446 28,679 10,384
Net Investment Purchase And Sale -- 0.00 15,446 28,679 10,384
Investing Cash Flow -4,737 -1,683 20,740 20,842 --
Cash Flow From Continuing Investing Activities -4,737 -1,683 20,740 20,842 --
Repayment Of Debt -35,449 -31,280 -27,465 -24,056 --
Net Issuance Payments Of Debt -35,449 -31,280 -27,465 -24,056 --
Issuance Of Capital Stock 3.5M 2.0M 2.3M 3.2M --
Net Common Stock Issuance 3.5M 2.0M 2.3M 3.2M --
Financing Cash Flow 3.3M 1.9M 2.1M 2.9M --
Cash Flow From Continuing Financing Activities 3.3M 1.9M 2.1M 2.9M --
Changes In Cash 774,099 -45,649 -1.7M -1.5M --
Beginning Cash Position 2.0M 2.1M 3.8M 5.3M --
End Cash Position 2.8M 2.0M 2.1M 3.8M --
Free Cash Flow -2.5M -2.0M -3.9M -4.5M --
Change In Prepaid Assets -19.00 62,776 -36,777 -20,719 --
Common Stock Issuance 3.5M 2.0M 2.3M 3.2M --
Depreciation 38,592 42,053 32,913 32,021 --
Long Term Debt Payments -35,449 -31,280 -27,465 -24,056 --
Net Income From Continuing Operations -3.0M -2.2M -4.4M -4.5M --
Net Long Term Debt Issuance -35,449 -31,280 -27,465 -24,056 --
Net Other Financing Charges -156,398 -61,157 -89,408 -224,465 --
Net Other Investing Changes -4,737 -1,683 7,712 -7,837 --
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