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Ventripoint Diagnostics Ltd.

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 95,172 49,183 68,167 0.00
Operating Revenue 95,172 49,183 68,167 0.00
Cost Of Revenue 0.00 6,749 10,359 0.00
Gross Profit 95,172 42,434 57,808 0.00
Selling General And Administration 3.9M 3.9M 3.9M 3.2M
General And Administrative Expense 2.6M 2.8M 3.1M 2.7M
Research And Development 969,243 1.1M 1.1M 457,341
Depreciation And Amortization In Income Statement -- -- 43,200 37,126
Other Operating Expenses -- -64,594 -107,888 -73,701
Operating Expense 4.9M 4.9M 4.9M 3.6M
Operating Income -4.8M -4.9M -4.8M -3.6M
EBIT -4.8M -4.8M -4.8M -3.9M
Interest Expense 179,716 58,430 28,162 12,960
Interest Expense Non Operating 179,716 58,430 28,162 12,960
Interest Income 9,254 76,585 25,177 50,872
Interest Income Non Operating 9,254 76,585 25,177 50,872
Net Interest Income -177,930 10,063 -9,963 31,968
Other Income Expense -23,302 -16,096 -60,000 -277,549
Other Non Operating Income Expenses -- -- 107,888 79,969
Special Income Charges 7,578 0.00 0.00 -83,147
Write Off -- -- -- 0.00
Gain On Sale Of Security -30,880 -16,096 -60,000 -194,402
Pretax Income -5.0M -4.9M -4.9M -3.9M
Tax Provision -83,475 0.00 -- --
Tax Effect Of Unusual Items -388.79 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation -4.9M -4.9M -4.9M -3.9M
Net Income From Continuing Operation Net Minority Interest -4.9M -4.9M -4.9M -3.9M
Net Income Including Noncontrolling Interests -4.9M -4.9M -4.9M -3.9M
Net Income Common Stockholders -4.9M -4.9M -4.9M -3.9M
Net Income -4.9M -4.9M -4.9M -3.9M
EBITDA -4.8M -4.7M -4.8M -3.8M
Normalized EBITDA -4.7M -4.7M -4.7M -3.5M
Reconciled Depreciation 62,871 66,667 50,904 48,812
Basic EPS -0.03 -0.03 -0.03 -0.03
Diluted EPS -0.03 -0.03 -0.03 -0.03
Basic Average Shares 158.3M 156.8M 156.0M 136.1M
Diluted Average Shares 158.3M 156.8M 156.0M 136.1M
Total Unusual Items -23,302 -16,096 -60,000 -277,549
Total Unusual Items Excluding Goodwill -23,302 -16,096 -60,000 -277,549
Tax Rate For Calcs 0.02 0.00 0.00 0.00
Normalized Income -4.9M -4.9M -4.8M -3.6M
Depreciation Amortization Depletion Income Statement -- -- 43,200 37,126
Depreciation Income Statement -- -- 43,200 37,126
Diluted NI Availto Com Stockholders -4.9M -4.9M -4.9M -3.9M
Net Income Continuous Operations -4.9M -4.9M -4.9M -3.9M
Net Non Operating Interest Income Expense -177,930 10,063 -9,963 31,968
Other Gand A 2.6M 2.8M 3.1M 1.8M
Other Special Charges -7,578 -- -- 83,147
Reconciled Cost Of Revenue 0.00 6,749 10,359 0.00
Salaries And Wages -- -- 744,864 875,698
Selling And Marketing Expense 1.4M 1.1M 819,743 527,622
Total Expenses 4.9M 4.9M 4.9M 3.6M
Total Operating Income As Reported -4.8M -4.9M -4.9M -3.7M
Total Other Finance Cost 7,468 8,092 6,978 5,944
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 60,547 1.3M 5.2M 9.3M
Cash Cash Equivalents And Short Term Investments 60,547 1.3M 5.2M 9.3M
Cash Financial -- -- 5.2M 9.3M
Accounts Receivable 27,680 0.00 43,567 0.00
Receivables 251,183 285,499 374,178 197,494
Prepaid Assets 162,567 56,942 103,487 35,871
Current Assets 474,297 1.6M 5.7M 9.5M
Gross PPE 183,727 246,598 313,265 194,603
Accumulated Depreciation -- -- -161,224 -152,083
Net PPE 183,727 246,598 313,265 42,520
Total Non Current Assets 183,727 246,598 313,265 42,520
Total Assets 658,024 1.9M 6.0M 9.5M
Current Debt 1.4M 60,431 49,827 --
Current Debt And Capital Lease Obligation 1.4M 115,450 91,642 34,592
Accounts Payable 1.7M 948,553 841,973 988,587
Payables 1.7M 948,553 841,973 988,587
Payables And Accrued Expenses 2.0M 1.2M 964,106 1.1M
Current Accrued Expenses 294,975 300,884 122,133 62,280
Current Deferred Revenue 10,263 31,806 0.00 --
Current Liabilities 3.4M 1.4M 1.1M 1.1M
Long Term Debt 58,779 77,627 93,058 125,377
Long Term Debt And Capital Lease Obligation 212,398 296,986 367,436 125,377
Long Term Capital Lease Obligation 153,619 219,359 274,378 0.00
Total Non Current Liabilities Net Minority Interest 212,398 296,986 367,436 125,377
Total Liabilities Net Minority Interest 3.6M 1.7M 1.4M 1.2M
Common Stock 43.8M 42.7M 42.7M 42.2M
Capital Stock 43.8M 42.7M 42.7M 42.2M
Additional Paid In Capital 11.6M 10.9M 10.4M 9.8M
Retained Earnings -58.4M -53.5M -48.6M -43.7M
Gains Losses Not Affecting Retained Earnings 45,242 93,063 78,238 112,337
Other Equity Adjustments 45,242 93,063 78,238 112,337
Common Stock Equity -3.0M 189,706 4.6M 8.3M
Stockholders Equity -3.0M 189,706 4.6M 8.3M
Total Equity Gross Minority Interest -3.0M 189,706 4.6M 8.3M
Total Capitalization -2.9M 267,333 4.6M 8.5M
Net Tangible Assets -3.0M 189,706 4.6M 8.3M
Tangible Book Value -3.0M 189,706 4.6M 8.3M
Working Capital -3.0M 240,094 4.6M 8.4M
Invested Capital -1.6M 327,764 4.7M 8.5M
Total Debt 1.6M 412,436 459,078 159,969
Net Debt 1.4M -- -- --
Share Issued 162.0M 156.8M 156.8M 155.6M
Ordinary Shares Number 162.0M 156.8M 156.8M 155.6M
Buildings And Improvements 183,727 245,137 306,380 26,494
Capital Lease Obligations 219,359 274,378 316,193 34,592
Current Capital Lease Obligation 65,740 55,019 41,815 34,592
Current Deferred Liabilities 10,263 31,806 0.00 --
Interest Payable 64,201 0.00 -- 0.00
Other Current Borrowings 1.4M 60,431 49,827 --
Other Properties -- 1,461 6,885 168,109
Properties 0.00 0.00 0.00 0.00
Taxes Receivable 223,503 285,499 330,611 197,494
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -3.4M -3.8M -4.1M -3.1M
Cash Flow From Continuing Operating Activities -3.4M -3.8M -4.1M -3.1M
Depreciation And Amortization 62,871 66,667 50,904 48,812
Depreciation Amortization Depletion 62,871 66,667 50,904 48,812
Stock Based Compensation 684,463 493,302 798,053 898,300
Deferred Tax -83,475 0.00 -- --
Deferred Income Tax -83,475 0.00 -- --
Change In Working Capital 698,636 452,361 -331,061 -462,586
Changes In Account Receivables 34,316 88,679 -176,684 --
Change In Receivables 34,316 88,679 -176,684 -32,153
Change In Inventory -- -- -- 0.00
Change In Payables And Accrued Expense 791,488 285,331 -86,761 -417,690
Change In Payable -- 285,331 -86,761 -396,048
Change In Other Working Capital -21,543 31,806 -- --
Other Non Cash Items 178,457 55,713 218,162 -26,457
Capital Expenditure -- -- -- -4,257
Purchase Of PPE -- -- 0.00 -4,257
Net PPE Purchase And Sale -- -- 0.00 -4,257
Investing Cash Flow -- -- 0.00 -4,257
Cash Flow From Continuing Investing Activities -- -- 0.00 -4,257
Issuance Of Debt 1.7M 0.00 -- 0.00
Repayment Of Debt -157,588 -102,355 -50,701 -48,866
Net Issuance Payments Of Debt 1.5M -102,355 -50,701 -48,866
Issuance Of Capital Stock 554,925 0.00 0.00 8.1M
Net Common Stock Issuance 554,925 0.00 0.00 8.1M
Financing Cash Flow 2.2M -102,355 87,649 11.9M
Cash Flow From Continuing Financing Activities 2.2M -102,355 87,649 11.9M
Effect Of Exchange Rate Changes -47,821 14,825 -34,100 3,488
Changes In Cash -1.2M -3.9M -4.0M 8.7M
Beginning Cash Position 1.3M 5.2M 9.3M 526,026
End Cash Position 60,547 1.3M 5.2M 9.3M
Free Cash Flow -3.4M -3.8M -4.1M -3.2M
Asset Impairment Charge -- -- -- 0.00
Cash Dividends Paid 0.00 0.00 -- --
Change In Account Payable -- 285,331 -86,761 -396,048
Change In Accrued Expense -- -- 0.00 -21,642
Change In Interest Payable -- -- 0.00 -21,642
Change In Prepaid Assets -105,625 46,545 -67,616 -12,743
Common Stock Issuance 554,925 0.00 0.00 8.1M
Depreciation 62,871 66,667 50,904 48,812
Gain Loss On Investment Securities -- -- -- 193,050
Interest Paid Cff -14,922 0.00 -- --
Long Term Debt Issuance -- -- -- 0.00
Long Term Debt Payments -157,588 -102,355 -50,701 -48,866
Net Income From Continuing Operations -4.9M -4.9M -4.9M -3.9M
Net Long Term Debt Issuance -157,588 -102,355 -50,701 -48,866
Net Other Financing Charges -159,571 -- -- -750,714
Net Short Term Debt Issuance 1.7M 0.00 -- --
Operating Gains Losses -7,578 -- -- 276,197
Proceeds From Stock Option Exercised 302,377 0.00 138,350 4.6M
Short Term Debt Issuance 1.7M 0.00 -- --
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