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CHAR Technologies Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Total Revenue 2.2M 3.2M 2.0M 1.5M --
Operating Revenue 2.2M 3.2M 2.0M 1.5M --
Cost Of Revenue 1.3M 2.5M 1.4M 817,432 --
Gross Profit 850,414 631,582 640,166 642,010 --
Selling General And Administration 2.8M 3.6M 3.4M 2.8M --
General And Administrative Expense 2.8M 3.6M 3.4M 2.8M --
Research And Development 369,182 405,196 730,568 660,403 --
Depreciation And Amortization In Income Statement 1.3M 1.1M 1.9M 1.8M --
Other Operating Expenses 1.1M 1.8M 2.9M 2.3M --
Operating Expense 5.6M 6.9M 8.9M 7.5M --
Operating Income -4.7M -6.3M -8.3M -6.9M --
EBIT -851,238 -7.2M -8.3M -6.9M --
Interest Expense 269,950 353,064 158,481 -- --
Interest Expense Non Operating 269,950 353,064 158,481 -- --
Interest Income 29,322 125,321 0.00 -- --
Interest Income Non Operating 29,322 125,321 0.00 -- --
Net Interest Income -240,628 -227,743 -158,481 -- --
Other Income Expense 3.9M -1.0M -- -- -264,390
Special Income Charges 4.1M -1.0M 0.00 0.00 --
Restructuring And Mergern Acquisition -4.1M 0.00 -- -- --
Earnings From Equity Interest -279,052 0.00 -- -- --
Pretax Income -1.1M -7.5M -8.4M -6.9M --
Tax Provision 0.00 0.00 -5,114 0.00 --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation -1.3M -8.3M -8.4M -6.9M --
Net Income From Continuing Operation Net Minority Interest -1.1M -7.5M -8.4M -6.9M --
Net Income Including Noncontrolling Interests -1.3M -8.3M -8.4M -6.9M --
Net Income Common Stockholders -1.3M -8.3M -8.4M -6.9M --
Net Income -1.3M -8.3M -8.4M -6.9M --
EBITDA 467,457 -6.1M -6.4M -5.1M --
Normalized EBITDA -3.7M -5.1M -6.4M -5.1M --
Reconciled Depreciation 1.3M 1.1M 1.9M 1.8M --
Basic EPS -0.01 -0.07 -0.08 -0.09 --
Diluted EPS -0.01 -0.07 -0.08 -0.09 --
Basic Average Shares 121.2M 101.0M 88.5M 77.9M --
Diluted Average Shares 121.2M 101.0M 88.5M 77.9M --
Total Unusual Items 4.1M -1.0M 0.00 0.00 --
Total Unusual Items Excluding Goodwill 4.1M -1.0M 0.00 0.00 --
Tax Rate For Calcs 0.00 0.00 0.00 0.00 --
Normalized Income -5.3M -6.5M -8.4M -6.9M --
Amortization 306,629 573,536 1.3M 1.4M --
Amortization Of Intangibles Income Statement 306,629 573,536 1.3M 1.4M --
Depreciation Amortization Depletion Income Statement 1.3M 1.1M 1.9M 1.8M --
Depreciation Income Statement 1.0M 515,804 569,982 450,068 --
Diluted NI Availto Com Stockholders -1.3M -8.3M -8.4M -6.9M --
Impairment Of Capital Assets 0.00 1.0M 0.00 0.00 --
Net Income Continuous Operations -1.1M -7.5M -8.4M -6.9M --
Net Income Discontinuous Operations -156,276 -808,506 0.00 -- --
Net Non Operating Interest Income Expense -240,628 -227,743 -158,481 -- --
Other Gand A 2.3M 1.9M 1.6M 1.5M --
Reconciled Cost Of Revenue 1.3M 2.5M 1.4M 817,432 --
Salaries And Wages 535,992 1.7M 1.8M 1.3M --
Total Expenses 6.9M 9.4M 10.3M 8.4M --
Total Operating Income As Reported -6.2M -8.1M -9.2M -7.3M --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Cash And Cash Equivalents 453,685 948,689 2.1M 460,483 --
Cash Cash Equivalents And Short Term Investments 453,685 948,689 6.1M 460,483 --
Cash Financial 453,685 948,689 2.1M 460,483 --
Other Short Term Investments -- 0.00 4.0M 0.00 --
Accounts Receivable 973,790 851,742 230,224 316,764 --
Receivables 1.5M 1.9M 1.7M 1.2M --
Inventory 0.00 297,195 312,531 323,580 --
Prepaid Assets 129,995 150,792 196,249 229,459 --
Current Assets 2.1M 3.6M 8.3M 2.2M --
Gross PPE 6.4M 13.4M 11.4M 5.5M --
Accumulated Depreciation -3.7M -2.7M -2.2M -1.6M --
Net PPE 2.6M 10.6M 9.2M 3.8M --
Goodwill -- 0.00 652,916 652,916 652,916
Goodwill And Other Intangible Assets 821,520 1.1M 1.4M 3.9M --
Other Intangible Assets 821,520 1.1M 770,657 3.3M --
Investments And Advances 3.3M 0.00 -- -- --
Long Term Equity Investment 3.3M 0.00 -- -- --
Total Non Current Assets 6.8M 11.8M 10.6M 7.7M --
Total Assets 8.9M 15.4M 18.9M 9.9M --
Current Debt 32,214 1.0M 32,136 628,360 --
Current Debt And Capital Lease Obligation 358,729 1.2M 126,935 662,482 --
Accounts Payable 1.1M 3.0M 1.4M 868,021 --
Payables 2.1M 3.9M 2.3M 2.9M --
Payables And Accrued Expenses 2.4M 4.5M 2.5M 3.2M --
Current Accrued Expenses 283,447 601,391 162,120 237,804 --
Current Deferred Revenue 339,567 24,750 598,252 596,073 --
Other Current Liabilities -- 27,958 -- -- --
Current Liabilities 3.1M 5.8M 3.2M 4.4M --
Long Term Debt 181,981 2.4M 2.5M 209,784 --
Long Term Debt And Capital Lease Obligation 517,986 3.8M 3.7M 224,420 --
Long Term Capital Lease Obligation 336,005 1.4M 1.2M 14,636 --
Other Non Current Liabilities -- -- -- -- 1.00
Total Non Current Liabilities Net Minority Interest 856,491 9.1M 8.7M 834,526 --
Total Liabilities Net Minority Interest 4.0M 14.9M 11.9M 5.3M --
Common Stock 29.8M 24.6M 24.0M 15.3M --
Capital Stock 29.8M 24.6M 24.0M 15.3M --
Additional Paid In Capital 53,744 53,744 53,744 53,744 --
Retained Earnings -33.8M -32.5M -24.1M -15.7M --
Common Stock Equity 4.9M 471,690 6.9M 4.7M --
Stockholders Equity 4.9M 471,690 6.9M 4.7M --
Total Equity Gross Minority Interest 4.9M 471,690 6.9M 4.7M --
Total Capitalization 5.1M 2.9M 9.4M 4.9M --
Net Tangible Assets 4.1M -653,369 5.5M 770,347 --
Tangible Book Value 4.1M -653,369 5.5M 770,347 --
Working Capital -1.0M -2.2M 5.0M -2.2M --
Invested Capital 5.1M 3.9M 9.4M 5.5M --
Total Debt 876,715 5.0M 3.8M 886,902 --
Net Debt -- 2.5M 405,702 377,661 --
Share Issued 129.1M 101.4M 100.1M 83.0M --
Ordinary Shares Number 129.1M 101.4M 100.1M 83.0M --
Assets Held For Sale Current 0.00 298,800 0.00 -- --
Buildings And Improvements -- -- -- 1.6M 1.6M
Capital Lease Obligations 662,520 1.6M 1.3M 48,758 --
Construction In Progress 4,135 6.5M 7.7M 3.2M --
Current Capital Lease Obligation 326,515 198,059 94,799 34,122 --
Current Deferred Liabilities 339,567 24,750 598,252 601,187 --
Current Deferred Taxes Liabilities -- -- 0.00 5,114 5,114
Current Provisions -- -- -- 60,414 60,414
Investmentsin Joint Venturesat Cost 3.3M 0.00 -- -- --
Leases 963,728 1.6M 1.5M 192,375 --
Loans Receivable 336,024 307,314 342,314 326,559 --
Machinery Furniture Equipment 4.5M 4.5M 1.9M 1.8M --
Non Current Deferred Liabilities 338,505 5.3M 5.0M 610,106 --
Non Current Deferred Revenue 338,505 5.3M 5.0M 610,106 --
Other Current Borrowings 32,214 1.0M 32,136 628,360 --
Other Equity Interest 8.8M 8.3M 7.0M 5.1M --
Other Inventories -- -- 8,933 8,933 20,710
Other Payable 898,344 898,344 898,343 2.0M --
Other Properties 938,757 771,163 357,327 326,351 --
Other Receivables 149,505 653,166 502,817 505,491 --
Properties 0.00 0.00 0.00 0.00 --
Taxes Receivable 44,507 77,002 590,355 43,507 --
Total Tax Payable 150,369 0.00 -- -- --
Work In Process 0.00 297,195 303,598 314,647 --
Line Item FY 2025Sep 30, 2025 FY 2024Sep 30, 2024 FY 2023Sep 30, 2023 FY 2022Sep 30, 2022 FY 2021Sep 30, 2021
Operating Cash Flow -5.6M -4.0M -4.9M -5.0M --
Cash Flow From Continuing Operating Activities -5.6M -4.0M -4.9M -5.0M --
Depreciation And Amortization 1.3M 1.1M 1.9M 1.8M --
Depreciation Amortization Depletion 1.3M 1.1M 1.9M 1.8M --
Stock Based Compensation 535,992 1.7M 1.8M 1.3M --
Deferred Tax -- 0.00 -5,114 0.00 0.00
Deferred Income Tax -- 0.00 -5,114 0.00 0.00
Change In Working Capital -1.4M 1.3M 487,484 -845,715 --
Change In Receivables -112,672 -223,514 -473,381 -2,401 --
Change In Inventory 297,195 -13,453 11,049 -53,331 --
Change In Payables And Accrued Expense -2.0M 2.0M 497,228 -933,052 --
Change In Other Working Capital 304,973 -521,930 419,378 89,171 --
Other Non Cash Items -905,408 -1.1M -667,344 -426,534 --
Capital Expenditure -1.1M -3.5M -4.6M -2.8M --
Purchase Of PPE -1.1M -3.5M -4.6M -2.8M --
Net PPE Purchase And Sale -1.1M -3.5M -4.6M -2.8M --
Purchase Of Investment -- -- -4.0M 0.00 --
Sale Of Investment 0.00 4.0M -- -- --
Net Investment Purchase And Sale 0.00 4.0M -4.0M 0.00 --
Investing Cash Flow -796,441 548,427 -8.6M -2.8M --
Cash Flow From Continuing Investing Activities -796,441 548,427 -8.6M -2.8M --
Issuance Of Debt -- 817,572 2.0M 625,000 40,000
Repayment Of Debt -412,862 -345,526 -195,424 -60,952 --
Net Issuance Payments Of Debt -412,862 472,046 1.8M 564,048 --
Issuance Of Capital Stock -- 0.00 5.6M 4.6M 6.3M
Net Common Stock Issuance -- 0.00 5.6M 4.6M 6.3M
Financing Cash Flow 5.9M 2.3M 15.1M 5.3M --
Cash Flow From Continuing Financing Activities 5.9M 2.3M 15.1M 4.8M --
Changes In Cash -495,004 -1.1M 1.6M -2.5M --
Beginning Cash Position 948,689 2.1M 460,483 3.0M --
End Cash Position 453,685 948,689 2.1M 460,483 --
Free Cash Flow -6.7M -7.4M -9.5M -7.8M --
Amortization Cash Flow 306,629 575,557 1.3M 1.4M --
Amortization Of Intangibles 306,629 575,557 1.3M 1.4M --
Asset Impairment Charge 0.00 1.4M 0.00 0.00 --
Change In Prepaid Assets 20,796 45,457 33,210 53,898 --
Common Stock Issuance -- 0.00 5.6M 4.6M 6.3M
Depreciation 1.0M 523,535 569,982 450,068 --
Gain Loss On Investment Securities 279,052 -- -- -- --
Gain Loss On Sale Of Business -4.1M 0.00 -- -- --
Long Term Debt Issuance -- 817,572 2.0M 625,000 40,000
Long Term Debt Payments -412,862 -345,526 -195,424 -60,952 --
Net Income From Continuing Operations -1.3M -8.3M -8.4M -6.9M --
Net Intangibles Purchase And Sale -3,090 0.00 -8,222 -7,371 --
Net Long Term Debt Issuance -412,862 472,046 1.8M 564,048 --
Net Other Financing Charges 1.2M 1.7M 4.4M -- 156,000
Net Other Investing Changes 275,000 -- -- -- --
Operating Gains Losses -3.9M -- -- -- --
Proceeds From Stock Option Exercised 5.2M 111,712 3.3M 125,480 --
Purchase Of Intangibles -3,090 0.00 -8,222 -7,371 --
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