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Clean Energy Transition Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Apr 30, 2025 FY 2024Apr 30, 2024 FY 2023Apr 30, 2023 FY 2022Apr 30, 2022 FY 2021Apr 30, 2021
Total Revenue 126,585 498,590 1.3M 1.7M --
Operating Revenue 126,585 498,590 1.3M 1.7M --
Cost Of Revenue 148,439 439,731 890,216 1.1M --
Gross Profit -21,854 58,859 457,714 581,221 --
Selling General And Administration 561,987 194,189 456,227 549,351 --
General And Administrative Expense 561,987 194,189 456,227 545,294 --
Depreciation And Amortization In Income Statement -- -- -- -- 0.00
Other Operating Expenses 593,083 79,693 108,711 84,617 --
Operating Expense 1.2M 273,882 564,938 633,968 --
Operating Income -1.2M -215,023 -107,224 -52,747 --
EBIT -490,349 -1.1M -1,834 -9.5M --
Interest Expense 0.00 284,632 289,667 276,364 --
Interest Expense Non Operating 0.00 284,632 289,667 276,364 --
Interest Income 3,515 20,153 0.00 -- --
Interest Income Non Operating 3,515 20,153 0.00 -- --
Net Interest Income 3,515 -264,479 -289,667 -276,364 --
Other Income Expense 683,060 -940,923 105,390 -9.5M --
Other Non Operating Income Expenses 1,994 -- -- -- --
Special Income Charges 681,217 -2.3M 225,273 -9.3M --
Write Off 0.00 1,648 23,190 7,877 --
Gain On Sale Of Security -151.00 -- -- -- --
Earnings From Equity Interest 0.00 1.4M -119,883 -173,247 --
Pretax Income -490,349 -1.4M -291,501 -9.8M --
Tax Provision -- -- 0.00 -3,434 -7,552
Tax Effect Of Unusual Items 0.00 0.00 0.00 -3,258 --
Net Income From Continuing And Discontinued Operation -490,349 -1.4M -291,501 -9.8M --
Net Income From Continuing Operation Net Minority Interest -490,349 -1.4M -291,501 -9.8M --
Net Income Including Noncontrolling Interests -490,349 -1.4M -291,501 -9.8M --
Net Income Common Stockholders -490,349 -1.4M -291,501 -9.8M --
Net Income -490,349 -1.4M -291,501 -9.8M --
EBITDA -476,021 -933,111 308,520 -9.3M --
Normalized EBITDA -1.2M 1.4M 83,247 -4,593 --
Reconciled Depreciation 14,328 202,682 310,354 221,401 --
Basic EPS -0.01 -0.04 -0.01 -0.28 --
Diluted EPS -0.01 -0.04 -0.01 -0.28 --
Basic Average Shares 38.3M 36.0M 35.5M 35.1M --
Diluted Average Shares 38.3M 36.0M 35.5M 35.1M --
Total Unusual Items 681,066 -2.3M 225,273 -9.3M --
Total Unusual Items Excluding Goodwill 681,066 -2.3M 225,273 -9.3M --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -1.2M 894,745 -516,774 -502,182 --
Depreciation Amortization Depletion Income Statement -- -- -- -- 0.00
Depreciation Income Statement -- -- -- -- 0.00
Diluted NI Availto Com Stockholders -490,349 -1.4M -291,501 -9.8M --
Gain On Sale Of Ppe 681,217 -1.1M 248,463 -3.6M --
Impairment Of Capital Assets 0.00 1.2M 0.00 5.6M --
Net Income Continuous Operations -490,349 -1.4M -291,501 -9.8M --
Net Non Operating Interest Income Expense 3,515 -264,479 -289,667 -276,364 --
Other Gand A 180,569 -152,488 102,311 180,946 --
Other Taxes -- -- -- -- 0.00
Reconciled Cost Of Revenue 148,439 439,731 890,216 1.1M --
Rent And Landing Fees -- -- -- -- 0.00
Rent Expense Supplemental -- -- -- -- 0.00
Salaries And Wages 381,418 346,677 353,916 364,348 --
Selling And Marketing Expense -- -- 0.00 4,057 6,057
Total Expenses 1.3M 713,613 1.5M 1.7M --
Line Item FY 2025Apr 30, 2025 FY 2024Apr 30, 2024 FY 2023Apr 30, 2023 FY 2022Apr 30, 2022 FY 2021Apr 30, 2021
Cash And Cash Equivalents 858,135 781,024 3,593 30,123 --
Cash Cash Equivalents And Short Term Investments 1.1M 2.5M 3,593 36,577 --
Cash Financial 858,135 781,024 3,593 30,123 --
Other Short Term Investments 280,440 1.7M 0.00 6,454 --
Accounts Receivable 62,988 16,211 4,980 176,139 --
Receivables 62,988 16,211 4,980 176,139 --
Inventory -- 0.00 188,291 197,634 101,581
Prepaid Assets 135,771 43,037 1,328 6,804 --
Current Assets 1.3M 2.5M 198,192 417,154 --
Gross PPE 2,389 16,717 6.1M 5.6M --
Net PPE 2,389 16,717 6.1M 5.6M --
Investments And Advances -- 0.00 1.6M 1.7M 1.9M
Long Term Equity Investment -- 0.00 1.6M 1.7M 1.9M
Total Non Current Assets 2,389 16,717 7.7M 7.3M --
Total Assets 1.3M 2.6M 7.9M 7.7M --
Current Debt -- -- 2.2M 2.0M 1.8M
Current Debt And Capital Lease Obligation -- -- 2.5M 2.3M 2.1M
Accounts Payable 342,074 270,911 943,169 819,595 --
Payables 381,875 388,816 1.8M 1.3M --
Payables And Accrued Expenses 381,875 388,816 1.8M 1.3M --
Current Deferred Revenue -- 0.00 40,680 0.00 --
Other Current Liabilities 13,588 -- -- -- --
Current Liabilities 395,463 388,816 4.3M 3.6M --
Long Term Debt -- -- 700,000 760,000 760,000
Long Term Debt And Capital Lease Obligation -- -- 1.0M 1.3M 1.5M
Long Term Capital Lease Obligation -- 0.00 305,464 530,924 748,319
Other Non Current Liabilities -- -- -- 1.00 --
Total Non Current Liabilities Net Minority Interest 0.00 0.00 1.0M 1.3M --
Total Liabilities Net Minority Interest 395,463 388,816 5.3M 4.9M --
Common Stock 50.7M 50.4M 50.4M 50.4M --
Capital Stock 50.7M 50.4M 50.4M 50.4M --
Retained Earnings -60.5M -60.0M -58.5M -58.5M --
Gains Losses Not Affecting Retained Earnings 10.7M 11.7M 10.5M 10.7M --
Other Equity Adjustments 10.7M 11.7M 10.5M 10.7M --
Common Stock Equity 944,260 2.2M 2.4M 2.6M --
Stockholders Equity 944,260 2.2M 2.4M 2.6M --
Total Equity Gross Minority Interest 944,260 2.2M 2.5M 2.8M --
Minority Interest 0.00 0.00 186,185 193,266 --
Total Capitalization 944,260 2.2M 3.1M 3.4M --
Net Tangible Assets 944,260 2.2M 2.4M 2.6M --
Tangible Book Value 944,260 2.2M 2.4M 2.6M --
Working Capital 941,871 2.2M -4.1M -3.2M --
Invested Capital 944,260 2.2M 5.3M 5.4M --
Total Debt -- 0.00 3.5M 3.6M 3.6M
Net Debt -- -- 2.9M 2.8M 2.4M
Share Issued 41.7M 36.4M 36.0M 35.3M --
Ordinary Shares Number 41.7M 36.4M 36.0M 35.3M --
Capital Lease Obligations -- 0.00 554,278 827,359 1.1M
Current Capital Lease Obligation -- 0.00 248,814 296,435 323,706
Current Deferred Liabilities -- 0.00 40,680 0.00 --
Dueto Related Parties Current 39,801 68,956 638,703 364,929 --
Investmentsin Associatesat Cost -- 0.00 1.6M 1.7M 1.9M
Line Of Credit -- 0.00 1.8M 1.8M --
Loans Receivable -- -- -- -- 0.00
Other Current Borrowings -- -- 423,749 230,000 1.8M
Other Inventories -- -- 188,291 197,634 101,581
Other Properties 2,389 16,717 6.1M 5.6M --
Taxes Receivable -- -- -- 0.00 25,557
Total Tax Payable 0.00 48,949 229,703 107,779 --
Line Item FY 2025Apr 30, 2025 FY 2024Apr 30, 2024 FY 2023Apr 30, 2023 FY 2022Apr 30, 2022 FY 2021Apr 30, 2021
Operating Cash Flow -1.3M -1.2M 1.2M 533,300 --
Cash Flow From Continuing Operating Activities -1.3M -1.2M 1.2M 533,298 --
Depreciation Amortization Depletion 14,328 202,682 310,354 221,401 --
Stock Based Compensation 15,362 25,603 0.00 19,615 --
Deferred Tax -- -- 0.00 -3,434 -7,552
Deferred Income Tax -- -- 0.00 -3,434 -7,552
Change In Working Capital -151,446 -1.2M 727,552 256,025 --
Changes In Account Receivables 463.00 4,979 171,160 -8,848 --
Change In Receivables 463.00 4,979 293,084 124,488 --
Change In Inventory 0.00 80,549 9,343 -96,053 --
Change In Payables And Accrued Expense -59,175 -1.2M 378,969 229,549 --
Change In Payable -59,175 -1.2M 378,969 229,549 --
Change In Other Working Capital -- -40,680 40,680 -- --
Other Non Cash Items -- 243,863 301,390 330,695 337,424
Capital Expenditure -- -231,951 -135,268 -156,906 -38,602
Purchase Of PPE 0.00 -231,951 -135,268 -156,906 --
Net PPE Purchase And Sale 0.00 -231,951 -33,637 -156,906 --
Net Investment Purchase And Sale 954,458 2.7M 924.00 0.00 --
Investing Cash Flow 957,921 4.0M -789,326 -346,584 --
Cash Flow From Continuing Investing Activities 957,921 4.0M -789,326 -346,584 --
Issuance Of Debt 0.00 14,249 111,791 230,000 --
Repayment Of Debt 0.00 -1.8M 0.00 -298,994 --
Net Issuance Payments Of Debt 0.00 -1.8M -161,291 -68,994 --
Issuance Of Capital Stock 425,000 0.00 -- 0.00 475,978
Net Common Stock Issuance 425,000 0.00 -- 0.00 475,978
Financing Cash Flow 412,512 -2.0M -404,882 -284,994 --
Cash Flow From Continuing Financing Activities 412,512 -2.0M -404,882 -284,994 --
Changes In Cash 77,111 777,431 -26,530 -98,278 --
Beginning Cash Position 781,024 3,593 30,123 128,401 --
End Cash Position 858,135 781,024 3,593 30,123 --
Free Cash Flow -1.3M -1.4M 1.0M 376,394 --
Interest Paid Supplemental Data -- 186,735 243,591 270,329 253,422
Asset Impairment Charge 0.00 1.2M 0.00 5.6M --
Cash Dividends Paid 0.00 0.00 0.00 0.00 --
Change In Account Payable -30,020 -661,849 105,195 512,576 --
Change In Prepaid Assets -92,734 -41,709 5,476 -1,959 --
Common Stock Issuance 425,000 0.00 -- 0.00 475,978
Earnings Losses From Equity Investments 0.00 -1.4M 119,883 173,247 --
Gain Loss On Sale Of PPE -681,217 1.1M 0.00 3.7M --
Interest Paid Cff 0.00 -208,123 -243,591 -216,000 --
Interest Received Cfi 3,463 0.00 -- -- --
Long Term Debt Issuance 0.00 14,249 111,791 230,000 --
Long Term Debt Payments 0.00 -1.8M 0.00 -298,994 --
Net Income From Continuing Operations -490,349 -1.4M -291,501 -9.8M --
Net Long Term Debt Issuance 0.00 -1.8M -161,291 -68,994 --
Net Other Financing Charges -12,488 -- -- -- 20,000
Net Other Investing Changes -- 1.5M -756,613 -189,678 170,000
Operating Gains Losses -681,217 -256,255 119,883 3.9M --
Sale Of PPE -- -- 101,631 0.00 174,151
Unrealized Gain Loss On Investment Securities -- -1.2M 0.00 -- --
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