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Decimus Oil Corp.

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 2.8M 3.9M 3.9M 390,188
Operating Revenue 2.8M 3.9M 3.9M 387,325
Cost Of Revenue 3.1M 4.0M 3.5M 299,442
Gross Profit -295,078 -172,850 428,493 90,746
Selling General And Administration 760,386 825,581 953,774 154,855
General And Administrative Expense 760,386 825,581 953,774 154,855
Other Operating Expenses 112,483 106,555 71,918 3,885
Operating Expense 872,869 932,136 1.0M 158,740
Operating Income -1.2M -1.1M -597,199 -67,994
EBIT -1.2M -1.1M -2.4M 389,013
Interest Expense -- 0.00 4,559 4,550
Interest Expense Non Operating -- 0.00 4,559 4,550
Interest Income -- 0.00 401.00 80.00
Interest Income Non Operating -- 0.00 401.00 80.00
Net Interest Income -- 0.00 -4,158 -4,470
Other Income Expense -363,179 -305,879 -1.8M 456,927
Other Non Operating Income Expenses -- -- 35,585 --
Special Income Charges -360,305 -419,420 -1.8M 456,927
Write Off 71,608 -52,465 81,539 0.00
Gain On Sale Of Security -2,874 113,541 -- --
Pretax Income -1.5M -1.4M -2.4M 384,463
Tax Effect Of Unusual Items 0.00 0.00 0.00 121,086
Net Income From Continuing And Discontinued Operation -1.5M -1.4M -2.4M 384,463
Net Income From Continuing Operation Net Minority Interest -1.5M -1.4M -2.4M 384,463
Net Income Including Noncontrolling Interests -1.5M -1.4M -2.4M 384,463
Net Income Common Stockholders -1.5M -1.4M -2.4M 384,463
Net Income -1.5M -1.4M -2.4M 384,463
EBITDA -652,652 -325,388 -1.7M 415,917
Normalized EBITDA -289,473 -19,509 126,109 -41,010
Reconciled Depreciation 515,295 779,598 687,322 26,904
Basic EPS -0.04 -0.04 -0.07 0.03
Diluted EPS -0.04 -0.04 -0.07 0.03
Basic Average Shares 40.6M 39.9M 36.1M 11.2M
Diluted Average Shares 40.6M 39.9M 36.5M 13.0M
Total Unusual Items -363,179 -305,879 -1.8M 456,927
Total Unusual Items Excluding Goodwill -363,179 -305,879 -1.8M 456,927
Tax Rate For Calcs 0.00 0.00 0.00 0.27
Normalized Income -1.2M -1.1M -565,772 48,622
Diluted NI Availto Com Stockholders -1.5M -1.4M -2.4M 384,463
Gain On Sale Of Ppe -- -- 0.00 527,767
Impairment Of Capital Assets 288,697 471,885 1.8M 70,840
Net Income Continuous Operations -1.5M -1.4M -2.4M 384,463
Net Non Operating Interest Income Expense -- 0.00 -4,158 -4,470
Other Gand A 682,944 665,363 578,435 113,520
Reconciled Cost Of Revenue 3.1M 4.0M 3.5M 299,442
Salaries And Wages 77,442 160,218 375,339 41,335
Total Expenses 4.0M 5.0M 4.5M 458,182
Total Operating Income As Reported -- -1.4M -2.4M -138,834
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 41,474 219,124 704,218 43,372
Cash Cash Equivalents And Short Term Investments 41,474 219,124 704,218 43,372
Other Short Term Investments -- -- -- 0.00
Accounts Receivable 189,130 227,272 239,368 90,488
Receivables 406,122 382,590 440,240 90,488
Prepaid Assets 243,435 169,957 224,834 0.00
Current Assets 691,031 840,274 1.4M 133,860
Gross PPE 11.2M 8.8M 8.2M 1.8M
Accumulated Depreciation -4.6M -3.8M -2.6M -97,744
Net PPE 6.6M 5.0M 5.6M 1.7M
Other Non Current Assets 61,482 58,535 55,720 --
Total Non Current Assets 6.7M 5.1M 5.7M 1.7M
Total Assets 7.4M 5.9M 7.1M 1.9M
Current Debt 197,799 -- -- --
Current Debt And Capital Lease Obligation 197,799 -- -- --
Payables And Accrued Expenses 1.4M 740,303 921,343 75,215
Current Deferred Revenue -- -- -- 0.00
Current Liabilities 1.5M 740,303 921,343 75,215
Long Term Debt -- -- -- 35,450
Long Term Debt And Capital Lease Obligation -- -- -- 35,450
Total Non Current Liabilities Net Minority Interest 5.2M 3.5M 3.3M 1.0M
Total Liabilities Net Minority Interest 6.7M 4.3M 4.2M 1.1M
Common Stock 18.1M 17.7M 17.7M 13.4M
Capital Stock 18.1M 17.7M 17.7M 13.4M
Additional Paid In Capital 10.7M 10.7M 10.5M 10.2M
Retained Earnings -28.2M -26.7M -25.3M -22.9M
Common Stock Equity 631,671 1.7M 2.9M 765,259
Stockholders Equity 631,671 1.7M 2.9M 765,259
Total Equity Gross Minority Interest 631,671 1.7M 2.9M 765,259
Total Capitalization 631,671 1.7M 2.9M 800,709
Net Tangible Assets 631,671 1.7M 2.9M 765,259
Tangible Book Value 631,671 1.7M 2.9M 765,259
Working Capital -858,406 99,971 447,949 58,645
Invested Capital 829,470 1.7M 2.9M 800,709
Total Debt 197,799 -- -- 35,450
Net Debt 156,325 -- -- --
Share Issued 44.6M 39.9M 39.8M 21.1M
Ordinary Shares Number 44.6M 39.9M 39.8M 21.1M
Current Deferred Liabilities -- -- -- 0.00
Current Notes Payable 197,799 0.00 -- --
Duefrom Related Parties Current 50,636 27,102 103,552 --
Hedging Assets Current 0.00 68,603 0.00 --
Long Term Provisions 5.2M 3.5M 3.3M 992,636
Other Receivables 162,058 128,216 67,884 --
Taxes Receivable 4,298 0.00 29,436 --
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow 124,785 411,985 545,967 -37,273
Cash Flow From Continuing Operating Activities 124,785 411,985 545,967 -37,273
Depreciation Amortization Depletion 515,295 779,598 687,322 26,904
Stock Based Compensation 77,442 160,218 375,339 41,335
Change In Working Capital 521,783 425,662 -27,390 -41,483
Changes In Account Receivables -- -- -396,322 -122,628
Change In Receivables -94,639 -- -396,322 -122,628
Change In Inventory -- -- 162,799 0.00
Change In Payables And Accrued Expense 611,335 -- 846,128 81,145
Change In Other Working Capital -2,947 425,662 -27,390 --
Change In Other Current Assets -- -- -- 0.00
Other Non Cash Items 112,483 106,555 76,468 8,435
Capital Expenditure -691,151 -482,554 -843,802 -26,863
Purchase Of PPE -691,151 -482,554 -843,802 -26,863
Net PPE Purchase And Sale -691,151 -482,554 -843,802 -26,863
Purchase Of Business -- 0.00 -2.5M 0.00
Investing Cash Flow -691,151 -927,079 -2.9M -33,387
Cash Flow From Continuing Investing Activities -691,151 -927,079 -2.9M -33,387
Issuance Of Debt -- -- -- 0.00
Repayment Of Debt -- 0.00 -40,000 0.00
Net Issuance Payments Of Debt -- 0.00 -40,000 0.00
Issuance Of Capital Stock 388,716 0.00 2.9M 0.00
Net Common Stock Issuance 388,716 0.00 2.9M 0.00
Financing Cash Flow 388,716 30,000 3.0M 67,500
Cash Flow From Continuing Financing Activities 388,716 30,000 3.0M 67,500
Changes In Cash -177,650 -485,094 660,846 -3,160
Beginning Cash Position 219,124 704,218 43,372 46,532
End Cash Position 41,474 219,124 704,218 43,372
Free Cash Flow -566,366 -70,569 -297,835 -64,136
Income Tax Paid Supplemental Data 0.00 0.00 -- --
Interest Paid Supplemental Data 0.00 0.00 0.00 0.00
Asset Impairment Charge 360,305 419,420 1.8M 70,840
Cash Dividends Paid -- -- -- 0.00
Change In Prepaid Assets 8,034 -- -139,750 0.00
Common Stock Issuance 388,716 0.00 2.9M 0.00
Gain Loss On Investment Securities 68,603 -68,603 -- --
Interest Paid Cff -- -- -- 0.00
Long Term Debt Issuance -- -- -- 0.00
Long Term Debt Payments -- 0.00 -40,000 0.00
Net Business Purchase And Sale -- 0.00 -2.5M 0.00
Net Foreign Currency Exchange Gain Loss -- -- -- 0.00
Net Income From Continuing Operations -1.5M -1.4M -2.4M 384,463
Net Long Term Debt Issuance -- 0.00 -40,000 0.00
Net Other Investing Changes -- -444,525 444,525 -6,524
Operating Gains Losses 68,603 -68,603 -- -527,767
Proceeds From Stock Option Exercised 0.00 30,000 131,250 67,500
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