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SPARQ Systems Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 1.7M 189,976 0.00 0.00
Operating Revenue 1.7M 189,976 0.00 0.00
Cost Of Revenue 1.8M 1.3M 374,929 45,104
Gross Profit -127,627 -1.2M -374,929 -45,104
Selling General And Administration 4.2M 2.3M 2.0M 6.7M
General And Administrative Expense 4.1M 2.2M 1.9M 6.7M
Research And Development 1.1M 1.2M 1.6M 972,178
Depreciation And Amortization In Income Statement 215,177 109,804 32,642 18,112
Other Operating Expenses -- -- -- -307,307
Operating Expense 5.5M 3.7M 3.6M 7.1M
Operating Income -5.7M -4.8M -4.0M -7.1M
EBIT -5.5M -4.7M -3.9M -7.1M
Interest Expense 145,273 20,370 0.00 --
Interest Expense Non Operating 145,273 20,370 0.00 --
Interest Income 32,802 58,049 58,652 2,381
Interest Income Non Operating 32,802 58,049 58,652 2,381
Net Interest Income -112,471 37,679 58,652 2,381
Other Income Expense 112,187 17,190 -34,408 -663,446
Other Non Operating Income Expenses -- -- -- 330,000
Special Income Charges -183,287 0.00 0.00 -664,451
Restructuring And Mergern Acquisition -- -- 0.00 676,255
Gain On Sale Of Security 295,474 17,190 -34,408 1,005
Pretax Income -5.7M -4.8M -3.9M -7.8M
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -5.7M -4.8M -3.9M -7.8M
Net Income From Continuing Operation Net Minority Interest -5.7M -4.8M -3.9M -7.8M
Net Income Including Noncontrolling Interests -5.7M -4.8M -3.9M -7.8M
Net Income Common Stockholders -5.7M -4.8M -3.9M -7.8M
Net Income -5.7M -4.8M -3.9M -7.8M
EBITDA -5.3M -4.6M -3.9M -7.1M
Normalized EBITDA -5.4M -4.7M -3.9M -6.5M
Reconciled Depreciation 215,177 109,803 32,642 18,112
Basic EPS -0.05 -0.06 -0.05 -0.12
Diluted EPS -0.05 -0.06 -0.05 -0.12
Basic Average Shares 101.7M 82.4M 82.4M 82.4M
Diluted Average Shares 101.7M 82.4M 82.4M 82.4M
Total Unusual Items 112,187 17,190 -34,408 -663,446
Total Unusual Items Excluding Goodwill 112,187 17,190 -34,408 -663,446
Tax Rate For Calcs 0.00 0.00 0.00 0.00
Normalized Income -5.8M -4.8M -3.9M -7.1M
Depreciation Amortization Depletion Income Statement 215,177 109,804 32,642 18,112
Depreciation Income Statement 215,177 109,804 32,642 18,112
Diluted NI Availto Com Stockholders -5.7M -4.8M -3.9M -7.8M
Net Income Continuous Operations -5.7M -4.8M -3.9M -7.8M
Net Non Operating Interest Income Expense -112,471 37,679 58,652 2,381
Other Gand A 2.1M 1.9M 1.2M 6.3M
Other Special Charges 183,287 -- -- -11,804
Other Taxes 0.00 5,325 0.00 -330,000
Reconciled Cost Of Revenue 1.8M 1.3M 374,929 45,104
Salaries And Wages 2.0M 332,488 738,000 402,885
Selling And Marketing Expense 86,799 94,171 24,724 15,873
Total Expenses 7.3M 5.0M 4.0M 7.1M
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 6.9M 287,832 4.6M 9.3M
Cash Cash Equivalents And Short Term Investments 6.9M 287,832 4.6M 9.3M
Accounts Receivable 1.7M 146,400 6,777 82,661
Receivables 1.7M 164,091 623,977 412,661
Inventory 2.3M 3.4M 1.7M 529,331
Prepaid Assets 82,458 83,011 323,615 6,840
Current Assets 11.1M 4.0M 7.2M 10.2M
Gross PPE 1.6M 1.0M 646,507 495,392
Accumulated Depreciation -813,011 -597,834 -488,030 -455,388
Net PPE 758,488 418,961 158,477 40,004
Total Non Current Assets 758,488 418,961 158,477 40,004
Total Assets 11.8M 4.4M 7.4M 10.3M
Current Debt -- 454,849 -- --
Current Debt And Capital Lease Obligation 150,584 482,736 -- --
Accounts Payable 179,139 1.8M 916,156 607,440
Payables 179,139 1.8M 916,156 607,440
Payables And Accrued Expenses 179,139 1.8M 916,156 607,440
Other Current Liabilities -- 59,649 -- --
Current Liabilities 329,723 2.3M 916,156 607,440
Long Term Debt -- -- 38,196 38,196
Long Term Debt And Capital Lease Obligation 284,403 37,667 38,196 38,196
Long Term Capital Lease Obligation 284,403 37,667 0.00 --
Total Non Current Liabilities Net Minority Interest 284,403 37,667 38,196 38,196
Total Liabilities Net Minority Interest 614,126 2.4M 954,352 645,636
Common Stock 39.0M 26.5M 26.5M 26.5M
Capital Stock 39.0M 26.5M 26.5M 26.5M
Additional Paid In Capital 8.5M 6.6M 2.3M 1.6M
Retained Earnings -36.7M -31.0M -26.3M -22.3M
Common Stock Equity 11.2M 2.0M 6.5M 9.6M
Stockholders Equity 11.2M 2.0M 6.5M 9.6M
Total Equity Gross Minority Interest 11.2M 2.0M 6.5M 9.6M
Total Capitalization 11.2M 2.0M 6.5M 9.7M
Net Tangible Assets 11.2M 2.0M 6.5M 9.6M
Tangible Book Value 11.2M 2.0M 6.5M 9.6M
Working Capital 10.7M 1.6M 6.3M 9.6M
Invested Capital 11.2M 2.5M 6.5M 9.7M
Total Debt 434,987 520,403 38,196 38,196
Net Debt -- 167,017 -- --
Share Issued 116.9M 82.4M 82.4M 82.4M
Ordinary Shares Number 116.9M 82.4M 82.4M 82.4M
Capital Lease Obligations 434,987 65,554 0.00 --
Current Capital Lease Obligation 150,584 27,887 0.00 --
Finished Goods 203,837 1.7M 153,262 155,932
Inventories Adjustments Allowances -180,652 -248,770 -246,938 -15,403
Leases 23,154 23,154 23,154 0.00
Machinery Furniture Equipment 151,990 123,021 106,911 89,454
Other Current Borrowings -- 454,849 -- --
Other Equity Interest 458,605 -- 3.9M 3.9M
Other Payable -- 454,849 -- --
Other Properties 1.4M 870,620 516,442 405,938
Properties 0.00 0.00 0.00 0.00
Raw Materials 2.3M 2.0M 1.8M 388,802
Taxes Receivable 61,235 17,691 617,200 330,000
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -5.2M -4.5M -4.6M -906,145
Cash Flow From Continuing Operating Activities -5.2M -4.5M -4.6M -906,145
Depreciation And Amortization 215,177 109,803 32,642 18,112
Depreciation Amortization Depletion 215,177 109,803 32,642 18,112
Stock Based Compensation 2.0M 332,488 738,000 6.1M
Change In Working Capital -2.1M -146,195 -1.4M 133,558
Changes In Account Receivables -1.6M 129,886 -211,316 -64,888
Change In Receivables -1.6M 459,886 -211,316 -20,023
Change In Inventory 1.1M -1.7M -1.2M -351,733
Change In Payables And Accrued Expense -1.6M 879,616 308,716 505,314
Other Non Cash Items 328,560 20,369 -- 676,255
Capital Expenditure -101,680 -294,179 -151,115 -36,045
Purchase Of PPE -101,680 -294,179 -151,115 -36,045
Net PPE Purchase And Sale -101,680 -294,179 -151,115 -36,045
Sale Of Business -- -- 0.00 165,726
Investing Cash Flow -101,680 -294,179 -151,115 129,681
Cash Flow From Continuing Investing Activities -101,680 -294,179 -151,115 129,681
Issuance Of Debt 168,750 500,000 0.00 20,000
Repayment Of Debt -125,628 -54,621 0.00 --
Net Issuance Payments Of Debt 43,122 445,379 0.00 20,000
Issuance Of Capital Stock 12.3M 0.00 0.00 10.0M
Net Common Stock Issuance 12.3M 0.00 0.00 10.0M
Financing Cash Flow 12.0M 445,379 0.00 8.7M
Cash Flow From Continuing Financing Activities 12.0M 445,379 0.00 8.7M
Changes In Cash 6.7M -4.3M -4.7M 8.0M
Beginning Cash Position 287,832 4.6M 9.3M 1.3M
End Cash Position 6.9M 287,832 4.6M 9.3M
Free Cash Flow -5.3M -4.7M -4.7M -942,190
Change In Prepaid Assets 553.00 240,604 -316,775 0.00
Common Stock Issuance 12.3M 0.00 0.00 10.0M
Depreciation 215,177 109,803 32,642 18,112
Long Term Debt Issuance 168,750 500,000 0.00 20,000
Long Term Debt Payments -125,628 -54,621 0.00 --
Net Business Purchase And Sale -- -- 0.00 165,726
Net Income From Continuing Operations -5.7M -4.8M -3.9M -7.8M
Net Long Term Debt Issuance 43,122 445,379 0.00 20,000
Net Other Financing Charges -904,658 -- -- -1.3M
Operating Gains Losses -- -- -- -11,804
Proceeds From Stock Option Exercised 482,000 0.00 -- 0.00
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