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Transition Metals 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 6,773 9,596 13,434 18,280 --
Gross Profit -6,773 -9,596 -13,434 -18,280 --
Selling General And Administration 484,730 656,398 804,326 765,021 --
General And Administrative Expense 484,730 656,398 804,326 765,021 --
Other Operating Expenses 669,500 538,747 949,282 1.0M --
Operating Expense 1.2M 1.2M 1.8M 1.8M --
Operating Income -1.2M -1.2M -1.8M -1.8M --
EBIT -1.2M -1.2M -1.8M -1.8M --
Interest Income 15,129 7,671 3,498 794.00 --
Interest Income Non Operating 15,129 7,671 3,498 794.00 --
Net Interest Income 15,129 7,671 3,498 794.00 --
Other Income Expense 3.6M 333,658 -517,937 -2.7M --
Other Non Operating Income Expenses 103,102 143,197 78,867 53,153 --
Special Income Charges 3.4M 132,053 62,748 -239,508 --
Write Off -- -- 0.00 267,965 0.00
Gain On Sale Of Security 333,253 133,678 -251,392 -2.0M --
Earnings From Equity Interest -245,165 -75,270 -408,160 -518,608 --
Pretax Income 2.5M -863,412 -2.3M -4.5M --
Tax Effect Of Unusual Items 561,687 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation 2.5M -863,412 -2.3M -4.5M --
Net Income From Continuing Operation Net Minority Interest 2.5M -863,412 -2.3M -4.5M --
Net Income Including Noncontrolling Interests 2.5M -863,412 -2.3M -4.5M --
Net Income Common Stockholders 2.5M -863,412 -2.3M -4.5M --
Net Income 2.5M -863,412 -2.3M -4.5M --
EBITDA -1.2M -1.2M -1.8M -1.8M --
Normalized EBITDA -4.9M -1.5M -1.6M 431,852 --
Reconciled Depreciation 6,773 9,596 13,434 18,280 --
Basic EPS 0.03 -0.01 -0.04 -0.08 --
Diluted EPS 0.03 -0.01 -0.04 -0.08 --
Basic Average Shares 70.7M 67.4M 59.5M 57.1M --
Diluted Average Shares 70.7M 67.4M 59.5M 57.1M --
Total Unusual Items 3.7M 265,731 -188,644 -2.2M --
Total Unusual Items Excluding Goodwill 3.7M 265,731 -188,644 -2.2M --
Tax Rate For Calcs 0.15 0.00 0.00 0.00 --
Normalized Income -726,250 -1.1M -2.1M -2.3M --
Diluted NI Availto Com Stockholders 2.5M -863,412 -2.3M -4.5M --
Gain On Sale Of Business 0.00 130,195 62,748 28,457 --
Gain On Sale Of Ppe 3.4M 1,858 0.00 -- --
Net Income Continuous Operations 2.5M -863,412 -2.3M -4.5M --
Net Non Operating Interest Income Expense 15,129 7,671 3,498 794.00 --
Other Gand A 424,355 529,167 673,522 720,021 --
Reconciled Cost Of Revenue 6,773 9,596 13,434 18,280 --
Rent And Landing Fees 31,601 25,661 44,620 45,000 --
Rent Expense Supplemental 31,601 25,661 44,620 45,000 --
Salaries And Wages 28,774 101,570 86,184 0.00 --
Total Expenses 1.2M 1.2M 1.8M 1.8M --
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 1.4M 189,777 1.3M 1.4M --
Cash Cash Equivalents And Short Term Investments 4.7M 1.8M 2.2M 3.1M --
Cash Financial 1.4M 189,777 1.3M 1.4M --
Other Short Term Investments 3.3M 1.6M 919,532 1.8M --
Accounts Receivable -- -- 36,378 127,516 320,188
Receivables 59,313 17,937 36,378 127,516 --
Prepaid Assets 19,337 18,603 69,078 145,343 --
Current Assets 4.9M 1.8M 2.4M 3.4M --
Gross PPE 327,429 327,429 327,429 326,729 --
Accumulated Depreciation -253,879 -247,106 -237,510 -224,076 --
Net PPE 73,550 80,323 89,919 102,653 --
Investments And Advances 411,115 656,280 940,437 1.3M --
Long Term Equity Investment 411,115 656,280 940,437 1.3M --
Total Non Current Assets 484,665 736,603 1.0M 1.4M --
Total Assets 5.3M 2.6M 3.4M 4.8M --
Payables And Accrued Expenses 343,460 261,579 218,934 376,134 --
Other Current Liabilities -- 23,102 165,996 -- --
Current Liabilities 343,460 284,681 384,930 376,134 --
Total Non Current Liabilities Net Minority Interest 0.00 0.00 0.00 0.00 --
Total Liabilities Net Minority Interest 343,460 284,681 384,930 376,134 --
Common Stock 12.1M 11.9M 11.9M 11.3M --
Capital Stock 12.1M 11.9M 11.9M 11.3M --
Retained Earnings -7.5M -10.2M -9.4M -7.2M --
Common Stock Equity 5.0M 2.3M 3.0M 4.5M --
Stockholders Equity 5.0M 2.3M 3.0M 4.5M --
Total Equity Gross Minority Interest 5.0M 2.3M 3.0M 4.5M --
Total Capitalization 5.0M 2.3M 3.0M 4.5M --
Net Tangible Assets 5.0M 2.3M 3.0M 4.5M --
Tangible Book Value 5.0M 2.3M 3.0M 4.5M --
Working Capital 4.5M 1.6M 2.0M 3.1M --
Invested Capital 5.0M 2.3M 3.0M 4.5M --
Share Issued 71.7M 67.5M 67.3M 57.2M --
Ordinary Shares Number 71.7M 67.5M 67.3M 57.2M --
Investmentsin Associatesat Cost 411,115 656,280 940,437 1.3M --
Machinery Furniture Equipment 211,311 211,311 211,311 210,611 --
Other Equity Interest 393,512 559,675 541,755 330,650 --
Other Receivables 36,698 -- 36,378 127,516 320,188
Restricted Cash 56,276 56,276 50,751 49,956 --
Taxes Receivable 22,615 17,937 36,378 -- --
Treasury Shares Number -- -- 0.00 -- --
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 2.3M -967,341 -1.6M -2.1M --
Cash Flow From Continuing Operating Activities 2.3M -967,341 -1.6M -2.1M --
Depreciation And Amortization 6,773 9,596 13,434 18,280 --
Depreciation Amortization Depletion 6,773 9,596 13,434 18,280 --
Stock Based Compensation 28,774 101,570 86,184 0.00 --
Change In Working Capital 39,771 106,036 9,408 122,690 --
Changes In Account Receivables -36,698 0.00 91,138 192,672 --
Change In Receivables -41,376 18,441 91,138 192,672 --
Change In Payables And Accrued Expense 81,881 42,645 -157,200 -4,958 --
Change In Other Working Capital -- -5,525 -795.00 -139.00 -113.00
Other Non Cash Items -96,102 -130,670 -41,358 -518,765 --
Capital Expenditure -- -- -700.00 -2,814 -73,225
Purchase Of PPE -- 0.00 -700.00 -2,814 -73,225
Net PPE Purchase And Sale 1,327 1,858 -700.00 -2,814 --
Purchase Of Investment -2.0M -515,000 -15,000 -15,000 --
Sale Of Investment 628,947 346,541 630,992 691,606 --
Net Investment Purchase And Sale -1.4M -168,459 615,992 676,606 --
Investing Cash Flow -1.4M -166,601 615,292 673,792 --
Cash Flow From Continuing Investing Activities -1.4M -166,601 615,292 673,792 --
Issuance Of Debt 300,000 0.00 -- -- --
Net Issuance Payments Of Debt 300,000 0.00 -- -- --
Issuance Of Capital Stock -- 0.00 1.0M 0.00 --
Net Common Stock Issuance -- 0.00 1.0M 0.00 --
Financing Cash Flow 282,000 0.00 971,114 0.00 --
Cash Flow From Continuing Financing Activities 282,000 0.00 971,114 0.00 --
Changes In Cash 1.2M -1.1M -30,603 -1.5M --
Beginning Cash Position 189,777 1.3M 1.4M 2.8M --
End Cash Position 1.4M 189,777 1.3M 1.4M --
Free Cash Flow 2.3M -967,341 -1.6M -2.1M --
Asset Impairment Charge -- -- 0.00 267,965 0.00
Change In Prepaid Assets -734.00 50,475 76,265 -64,885 --
Common Stock Issuance -- 0.00 1.0M 0.00 --
Depreciation 6,773 9,596 13,434 18,280 --
Earnings Losses From Equity Investments 245,165 75,270 408,160 490,151 --
Gain Loss On Investment Securities -27,921 -57,601 -91,016 -64,585 --
Gain Loss On Sale Of Business 0.00 -130,195 -62,748 -- --
Gain Loss On Sale Of PPE -1,327 -1,858 0.00 -- --
Net Income From Continuing Operations 2.5M -863,412 -2.3M -4.5M --
Net Other Financing Charges -18,000 -- -28,900 -- --
Net Short Term Debt Issuance 300,000 0.00 -- -- --
Operating Gains Losses 215,917 -114,384 254,396 425,566 --
Proceeds From Stock Option Exercised -- -- -- 0.00 93,000
Sale Of PPE 1,327 1,858 0.00 0.00 --
Short Term Debt Issuance 300,000 0.00 -- -- --
Unrealized Gain Loss On Investment Securities -305,332 -76,077 342,408 2.0M --
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