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CHAR Technologies Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 626,105 437,806 726,968 404,771 704,445 --
Operating Revenue 626,105 437,806 726,968 404,771 704,445 --
Cost Of Revenue 162,859 386,489 456,971 338,917 510,995 --
Gross Profit 463,246 51,316 269,997 65,853 193,449 --
Selling General And Administration 304,520 1.2M 958,585 375,471 988,885 --
General And Administrative Expense 304,520 1.2M 958,585 375,471 988,885 --
Research And Development 94,907 21,471 99,105 153,700 162,957 --
Depreciation And Amortization In Income Statement 302,974 403,170 312,695 299,763 268,662 --
Other Operating Expenses -462,824 359,682 361,937 813,429 -1.1M --
Operating Expense 239,577 2.0M 1.7M 1.6M 281,334 --
Operating Income 223,669 -1.9M -1.5M -1.6M -87,885 --
EBIT 4.1M -1.9M -1.5M -1.6M -981,941 --
Interest Expense 6,846 82,975 84,983 95,146 -- 61,822
Interest Expense Non Operating 6,846 82,975 84,983 95,146 -- 61,822
Interest Income 28,666 141.00 0.00 515.00 -2,068 --
Interest Income Non Operating 28,666 141.00 0.00 515.00 -2,068 --
Net Interest Income 21,820 -82,834 -84,983 -94,631 -355,132 --
Other Income Expense 3.8M 5,747 -- 4,193 -- --
Other Non Operating Income Expenses -- 5,747 -- 4,193 -- --
Pretax Income 4.1M -2.0M -1.5M -1.7M -1.5M --
Tax Effect Of Unusual Items 0.00 0.00 0.00 0.00 0.00 --
Net Income From Continuing And Discontinued Operation 4.1M -2.0M -1.5M -1.8M -2.3M --
Net Income From Continuing Operation Net Minority Interest 4.1M -2.0M -1.5M -1.7M -1.5M --
Net Income Including Noncontrolling Interests 4.1M -2.0M -1.5M -1.8M -2.3M --
Net Income Common Stockholders 4.1M -2.0M -1.5M -1.8M -2.3M --
Net Income 4.1M -2.0M -1.5M -1.8M -2.3M --
EBITDA 4.4M -1.5M -1.1M -1.3M -704,522 --
Normalized EBITDA 4.4M -1.5M -1.1M -1.3M -704,522 --
Reconciled Depreciation 303,948 403,169 312,694 298,884 277,419 --
Basic EPS -- -0.02 -0.01 -0.02 -- -0.01
Diluted EPS -- -0.02 -0.01 -0.02 -- -0.01
Basic Average Shares -- 114.3M 104.2M 104.2M -- 100.7M
Diluted Average Shares -- 114.3M 104.2M 104.2M -- 100.7M
Tax Rate For Calcs 0.15 0.00 0.00 0.00 0.00 --
Normalized Income 4.1M -2.0M -1.5M -1.7M -1.5M --
Amortization -133,991 147,037 258,709 34,874 28,745 --
Amortization Of Intangibles Income Statement -133,991 147,037 258,709 34,874 28,745 --
Depreciation Amortization Depletion Income Statement 302,974 403,170 312,695 299,763 268,662 --
Depreciation Income Statement 436,965 256,133 53,986 264,889 239,917 --
Diluted NI Availto Com Stockholders 4.1M -2.0M -1.5M -1.8M -2.3M --
Net Income Continuous Operations 4.1M -2.0M -1.5M -1.7M -1.5M --
Net Income Discontinuous Operations -15,117 -7,853 0.00 -133,306 -- -115,623
Net Non Operating Interest Income Expense 21,820 -82,834 -84,983 -94,631 -355,132 --
Other Gand A 278,369 953,644 817,943 237,675 695,499 --
Reconciled Cost Of Revenue 161,885 386,490 456,972 339,796 502,238 --
Salaries And Wages 26,151 231,403 140,642 137,796 293,386 --
Total Expenses 402,436 2.4M 2.2M 2.0M 792,329 --
Total Operating Income As Reported -500,715 -2.2M -1.8M -1.7M -1.1M --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 453,685 964,858 1.2M 1.6M 948,689 --
Cash Cash Equivalents And Short Term Investments 453,685 964,858 1.2M 1.6M 948,689 --
Cash Financial 453,685 964,858 1.2M 1.6M 948,689 --
Other Short Term Investments -- -- -- -- 0.00 0.00
Accounts Receivable 973,790 396,341 675,134 249,518 851,742 --
Receivables 1.5M 1.5M 1.7M 1.2M 1.9M --
Inventory 0.00 0.00 0.00 0.00 297,195 --
Prepaid Assets 129,995 126,780 110,474 184,796 150,792 --
Other Current Assets -- -- 1.00 -- -- 5.00
Current Assets 2.1M 2.6M 3.0M 3.0M 3.6M --
Gross PPE 6.4M 14.8M 13.6M 13.5M 13.4M --
Accumulated Depreciation -3.7M -3.5M -3.2M -3.0M -2.7M --
Net PPE 2.6M 11.3M 10.4M 10.5M 10.6M --
Goodwill -- -- -- -- 0.00 652,916
Goodwill And Other Intangible Assets 821,520 895,087 971,744 1.0M 1.1M --
Other Intangible Assets 821,520 895,087 971,744 1.0M 1.1M --
Investments And Advances 3.3M -- -- -- 0.00 --
Long Term Equity Investment 3.3M -- -- -- 0.00 --
Total Non Current Assets 6.8M 12.2M 11.4M 11.6M 11.8M --
Total Assets 8.9M 14.8M 14.4M 14.6M 15.4M --
Current Debt 32,214 495,240 100,252 256,160 1.0M --
Current Debt And Capital Lease Obligation 358,729 714,382 336,616 457,981 1.2M --
Accounts Payable 1.1M 1.4M 2.0M 1.7M 3.0M --
Payables 2.1M 2.3M 2.9M 2.6M 3.9M --
Payables And Accrued Expenses 2.4M 3.4M 3.2M 2.9M 4.5M --
Current Accrued Expenses 283,447 1.0M 350,763 295,099 601,391 --
Current Deferred Revenue 339,567 101,718 518,193 246,685 24,750 --
Other Current Liabilities -- -- -- -- 27,958 -1.00
Current Liabilities 3.1M 4.2M 4.1M 3.6M 5.8M --
Long Term Debt 181,981 3.2M 3.2M 2.4M 2.4M --
Long Term Debt And Capital Lease Obligation 517,986 4.5M 4.5M 3.7M 3.8M --
Long Term Capital Lease Obligation 336,005 1.3M 1.3M 1.3M 1.4M --
Other Non Current Liabilities -- -- -- -- -- 1.00
Total Non Current Liabilities Net Minority Interest 856,491 9.8M 9.8M 9.0M 9.1M --
Total Liabilities Net Minority Interest 4.0M 14.0M 13.9M 12.6M 14.9M --
Common Stock 29.8M 30.1M 28.1M 27.9M 24.6M --
Capital Stock 29.8M 30.1M 28.1M 27.9M 24.6M --
Additional Paid In Capital 53,744 53,744 53,744 53,744 53,744 --
Retained Earnings -33.8M -37.8M -35.8M -34.3M -32.5M --
Common Stock Equity 4.9M 799,517 571,106 1.9M 471,690 --
Stockholders Equity 4.9M 799,517 571,106 1.9M 471,690 --
Total Equity Gross Minority Interest 4.9M 799,517 571,106 1.9M 471,690 --
Total Capitalization 5.1M 4.0M 3.8M 4.3M 2.9M --
Net Tangible Assets 4.1M -95,570 -400,638 877,621 -653,369 --
Tangible Book Value 4.1M -95,570 -400,638 877,621 -653,369 --
Working Capital -1.0M -1.6M -1.0M -646,920 -2.2M --
Invested Capital 5.1M 4.5M 3.9M 4.6M 3.9M --
Total Debt 876,715 5.2M 4.8M 4.2M 5.0M --
Net Debt -- 2.7M 2.1M 1.0M 2.5M 1.3M
Share Issued 129.1M 129.0M 119.0M 118.2M 101.4M --
Ordinary Shares Number 129.1M 129.0M 119.0M 118.2M 101.4M --
Assets Held For Sale Current 0.00 0.00 0.00 0.00 298,800 --
Capital Lease Obligations 662,520 1.5M 1.6M 1.5M 1.6M --
Construction In Progress 4,135 6.3M 6.6M 6.5M 6.5M --
Current Capital Lease Obligation 326,515 219,142 236,364 201,821 198,059 --
Current Deferred Liabilities 339,567 101,718 518,193 246,685 24,750 --
Current Deferred Taxes Liabilities -- -- -- -- -- 0.00
Investmentsin Joint Venturesat Cost 3.3M -- -- -- 0.00 --
Leases 963,728 1.6M 1.6M 1.6M 1.6M --
Loans Receivable 336,024 307,314 307,314 307,314 307,314 --
Machinery Furniture Equipment 4.5M 4.5M 4.5M 4.5M 4.5M --
Non Current Deferred Liabilities 338,505 5.3M 5.3M 5.3M 5.3M --
Non Current Deferred Revenue 338,505 5.3M 5.3M 5.3M 5.3M --
Other Current Borrowings 32,214 495,240 100,252 256,160 1.0M --
Other Equity Interest 8.8M 8.4M 8.2M 8.2M 8.3M --
Other Payable 898,344 898,344 898,344 898,344 898,344 --
Other Properties 938,757 2.4M 931,489 846,180 771,163 --
Other Receivables 149,505 692,997 675,266 653,166 653,166 --
Properties 0.00 0.00 0.00 0.00 0.00 --
Taxes Receivable 44,507 108,196 60,054 27,257 77,002 --
Total Tax Payable 150,369 -- -- -- 0.00 --
Work In Process 0.00 0.00 0.00 0.00 297,195 --
Line Item Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow -1.3M -1.5M -1.2M -1.7M -1.9M --
Cash Flow From Continuing Operating Activities -1.3M -1.5M -1.2M -1.7M -1.9M --
Depreciation And Amortization 303,948 403,169 312,694 298,884 277,419 --
Depreciation Amortization Depletion 303,948 403,169 312,694 298,884 277,419 --
Stock Based Compensation 26,151 231,403 140,642 137,796 293,384 --
Change In Working Capital -1.1M -40,476 139,658 -421,147 -1.2M --
Change In Receivables -1.1M 797,701 -480,514 651,969 -488,705 --
Change In Inventory 0.00 0.00 0.00 297,195 -68,703 --
Change In Payables And Accrued Expense -252,022 -423,127 274,342 -1.6M -356,050 --
Change In Other Working Capital 210,274 -398,744 271,508 221,935 -224,730 --
Other Non Cash Items -692,479 -85,131 -222,944 95,146 -491,304 --
Capital Expenditure -- -1.2M -84,047 -94,819 -- -201,547
Purchase Of PPE 282,060 -1.2M -84,047 -94,819 59,613 --
Net PPE Purchase And Sale 282,060 -1.2M -84,047 -94,819 59,613 --
Sale Of Investment 0.00 0.00 -- -- 0.00 1.3M
Net Investment Purchase And Sale 0.00 0.00 0.00 0.00 0.00 --
Investing Cash Flow 283,128 -1.2M -84,047 176,023 59,613 --
Cash Flow From Continuing Investing Activities 283,128 -1.2M -84,047 176,023 59,613 --
Repayment Of Debt -122,508 165,960 518,541 -974,855 -65,783 --
Net Issuance Payments Of Debt -221,002 264,454 518,541 -974,855 751,789 --
Issuance Of Capital Stock -- 2.0M 51,750 3.1M -- 0.00
Net Common Stock Issuance -- 2.0M 51,750 3.1M -- 0.00
Financing Cash Flow 474,436 2.4M 890,635 2.1M 1.5M --
Cash Flow From Continuing Financing Activities 474,436 2.4M 890,635 2.1M 1.5M --
Changes In Cash -511,173 -241,545 -370,671 628,385 -340,309 --
Beginning Cash Position 964,858 1.2M 1.6M 948,689 1.3M --
End Cash Position 453,685 964,858 1.2M 1.6M 948,689 --
Free Cash Flow -989,768 -2.7M -1.3M -1.8M -1.9M --
Amortization Cash Flow 76,658 76,656 76,658 76,657 30,766 --
Amortization Of Intangibles 76,658 76,656 76,658 76,657 30,766 --
Asset Impairment Charge -- -- -- -- 1.4M --
Change In Prepaid Assets -3,215 -16,306 74,322 -34,005 -31,861 --
Common Stock Issuance -- 2.0M 51,750 3.1M -- 0.00
Depreciation 227,290 326,513 236,036 222,227 246,653 --
Long Term Debt Payments -122,508 165,960 518,541 -974,855 -65,783 --
Net Income From Continuing Operations 4.1M -2.0M -1.5M -1.8M -2.3M --
Net Intangibles Purchase And Sale -- -- -- -- 0.00 --
Net Long Term Debt Issuance -221,002 264,454 518,541 -974,855 751,789 --
Net Other Financing Charges 695,439 159,575 -- -- 792,358 941,904
Net Other Investing Changes 4,158 0.00 0.00 270,842 -- --
Proceeds From Stock Option Exercised 5.2M 0.00 0.00 0.00 2.00 --
Purchase Of Intangibles -- -- -- -- 0.00 --
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