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Yorbeau Resources Inc.

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 0.00 147.00 596,841 820,893
Operating Revenue 0.00 147.00 596,841 820,893
Cost Of Revenue 11,405 26,810 540,363 773,399
Gross Profit -11,405 -26,663 56,478 47,494
Selling General And Administration 1.3M 829,940 886,766 970,494
General And Administrative Expense 1.3M 829,940 886,766 970,494
Other Operating Expenses 136,008 142,842 132,282 79,048
Operating Expense 1.4M 1.0M 1.0M 1.1M
Operating Income -1.4M -1.0M -975,291 -1.0M
EBIT 8.1M -2.4M -2.5M -936,595
Interest Expense 56,126 6,550 18,022 32,010
Interest Expense Non Operating 56,126 6,550 18,022 32,010
Interest Income 64,338 0.00 9,480 0.00
Interest Income Non Operating 64,338 0.00 9,480 0.00
Net Interest Income 8,212 -6,550 -8,542 -32,010
Other Income Expense 9.4M -1.4M -1.5M 76,959
Other Non Operating Income Expenses 419,209 117,606 231,982 76,959
Special Income Charges 9.0M -1.5M -1.7M 0.00
Gain On Sale Of Security -- -37,500 -22,500 --
Pretax Income 8.0M -2.4M -2.5M -968,605
Tax Effect Of Unusual Items 1.4M 0.00 0.00 0.00
Net Income From Continuing And Discontinued Operation 8.0M -2.4M -2.5M -968,605
Net Income From Continuing Operation Net Minority Interest 8.0M -2.4M -2.5M -968,605
Net Income Including Noncontrolling Interests 8.0M -2.4M -2.5M -968,605
Net Income Common Stockholders 8.0M -2.4M -2.5M -968,605
Net Income 8.0M -2.4M -2.5M -968,605
EBITDA 8.1M -2.4M -2.5M -908,710
Normalized EBITDA -934,227 -897,949 -704,926 -908,710
Reconciled Depreciation 11,405 26,810 28,903 27,885
Basic EPS 0.02 -0.01 -0.01 -0.01
Diluted EPS 0.02 -0.01 -0.01 -0.01
Basic Average Shares 449.5M 422.8M 397.6M 365.8M
Diluted Average Shares 449.5M 422.8M 397.6M 365.8M
Total Unusual Items 9.0M -1.5M -1.8M 0.00
Total Unusual Items Excluding Goodwill 9.0M -1.5M -1.8M 0.00
Tax Rate For Calcs 0.15 0.00 0.00 0.00
Normalized Income 351,565 -931,309 -751,851 -968,605
Diluted NI Availto Com Stockholders 8.0M -2.4M -2.5M -968,605
Gain On Sale Of Ppe 9.0M 0.00 75,000 --
Impairment Of Capital Assets 0.00 1.5M 1.8M 0.00
Insurance And Claims 31,798 22,076 21,690 19,523
Net Income Continuous Operations 8.0M -2.4M -2.5M -968,605
Net Non Operating Interest Income Expense 8,212 -6,550 -8,542 -32,010
Other Gand A 987,716 581,662 604,818 460,148
Other Taxes 20,329 39,093 8,462 8,056
Reconciled Cost Of Revenue 11,405 26,810 540,363 773,399
Rent And Landing Fees 40,892 25,468 23,876 26,863
Rent Expense Supplemental 40,892 25,468 23,876 26,863
Salaries And Wages 195,407 200,734 236,382 463,960
Total Expenses 1.4M 1.0M 1.6M 1.8M
Total Operating Income As Reported 8.0M -2.4M -2.5M --
Total Other Finance Cost -- -- -- -32,010
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 233,207 222,759 376,012 1.9M
Cash Cash Equivalents And Short Term Investments 3.3M 237,759 428,512 1.9M
Cash Financial 233,207 222,759 376,012 1.9M
Other Short Term Investments 3.0M 15,000 52,500 0.00
Receivables 184,569 46,754 128,794 26,294
Prepaid Assets 7,829 51,000 116,763 62,507
Current Assets 3.8M 335,513 674,069 2.0M
Gross PPE 9.5M 24.7M 25.7M 26.0M
Accumulated Depreciation -108,241 -97,285 -86,329 -75,375
Net PPE 9.4M 24.6M 25.6M 26.0M
Other Non Current Assets 500,000 339,000 339,000 339,000
Total Non Current Assets 29.9M 24.9M 25.9M 26.3M
Total Assets 33.7M 25.2M 26.6M 28.3M
Current Debt -- 40,000 -- --
Current Debt And Capital Lease Obligation 18,611 40,542 17,242 17,716
Accounts Payable 242,891 113,080 83,290 116,360
Payables 277,188 153,280 186,820 116,360
Payables And Accrued Expenses 277,188 153,280 186,820 116,360
Current Deferred Revenue -- -- 26,138 128,336
Other Current Liabilities 267,200 339,159 49,504 179,557
Current Liabilities 562,999 532,981 253,566 441,969
Long Term Debt -- -- 60,000 60,000
Long Term Debt And Capital Lease Obligation 16,581 -- 60,542 77,784
Long Term Capital Lease Obligation 16,581 0.00 542.00 17,784
Total Non Current Liabilities Net Minority Interest 16,581 339,000 399,542 416,784
Total Liabilities Net Minority Interest 579,580 871,981 653,108 858,753
Common Stock 59.7M 59.0M 58.1M 57.2M
Capital Stock 59.7M 59.0M 58.1M 57.2M
Additional Paid In Capital 3.4M 3.4M 3.4M 3.4M
Retained Earnings -30.0M -38.1M -35.6M -33.1M
Common Stock Equity 33.1M 24.4M 25.9M 27.5M
Stockholders Equity 33.1M 24.4M 25.9M 27.5M
Total Equity Gross Minority Interest 33.1M 24.4M 25.9M 27.5M
Total Capitalization 33.1M 24.4M 26.0M 27.5M
Net Tangible Assets 33.1M 24.4M 25.9M 27.5M
Tangible Book Value 33.1M 24.4M 25.9M 27.5M
Working Capital 3.2M -197,468 420,503 1.5M
Invested Capital 33.1M 24.4M 26.0M 27.5M
Total Debt 35,192 40,542 77,784 95,500
Share Issued 461.6M 441.6M 416.4M 390.9M
Ordinary Shares Number 461.6M 441.6M 416.4M 390.9M
Accrued Interest Receivable 54,066 -- -- --
Buildings And Improvements 273,890 273,890 273,890 198,515
Capital Lease Obligations 35,192 542.00 17,784 35,500
Current Capital Lease Obligation 18,611 542.00 17,242 17,716
Current Deferred Liabilities -- -- 26,138 128,336
Long Term Provisions -- 339,000 339,000 339,000
Non Current Accounts Receivable 20.0M -- -- --
Other Current Borrowings -- 40,000 -- --
Other Payable 34,297 40,200 103,530 44,188
Other Properties 9.2M 24.4M 25.4M 25.8M
Other Receivables 26,467 4,024 12,532 26,294
Restricted Cash 339,000 0.00 -- --
Taxes Receivable 104,036 42,730 116,262 26,294
Line Item FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow -1.4M -967,512 -1.1M -914,806
Cash Flow From Continuing Operating Activities -1.4M -967,512 -1.1M -914,806
Depreciation And Amortization 11,405 26,810 28,903 27,885
Depreciation Amortization Depletion 11,405 26,810 28,903 27,885
Stock Based Compensation 0.00 6,411 43,726 237,110
Change In Working Capital -11,209 9,105 -214,632 -171,038
Change In Receivables -137,815 82,040 -102,500 62,597
Change In Payables And Accrued Expense 83,435 -138,698 44,322 -250,122
Change In Payable 83,435 -138,698 -- --
Change In Other Working Capital -- -24,988 -102,198 4,943
Other Non Cash Items -371,410 -78,529 -184,011 -10,327
Capital Expenditure -1.6M -374,105 -1.4M -597,627
Purchase Of PPE -1.6M -374,105 -1.4M -597,627
Net PPE Purchase And Sale 3.4M -374,105 -1.4M 152,373
Purchase Of Investment -3.0M 0.00 -- --
Net Investment Purchase And Sale -3.0M 0.00 -- --
Investing Cash Flow 433,064 -374,105 -1.4M 152,373
Cash Flow From Continuing Investing Activities 433,064 -374,105 -1.4M 152,373
Issuance Of Debt -- -- -- 20,000
Repayment Of Debt -44,103 -19,039 -20,300 -19,177
Net Issuance Payments Of Debt -44,103 -19,039 -20,300 823.00
Issuance Of Capital Stock 1.0M 1.2M 1.0M 1.2M
Net Common Stock Issuance 1.0M 1.2M 1.0M 1.2M
Financing Cash Flow 950,356 1.2M 992,200 1.2M
Cash Flow From Continuing Financing Activities 950,356 1.2M 992,200 1.2M
Changes In Cash 10,448 -153,253 -1.5M 418,560
Beginning Cash Position 222,759 376,012 1.9M 1.5M
End Cash Position 233,207 222,759 376,012 1.9M
Free Cash Flow -2.9M -1.3M -2.5M -1.5M
Amortization Cash Flow 11,405 26,810 -- --
Amortization Of Intangibles 11,405 26,810 -- --
Asset Impairment Charge 0.00 1.5M 1.8M 0.00
Change In Account Payable 84,586 -113,711 -- --
Change In Prepaid Assets 43,171 65,763 -54,256 11,544
Common Stock Issuance 1.0M 1.2M 1.0M 1.2M
Depreciation -- 26,810 28,903 27,885
Gain Loss On Sale Of PPE -9.0M 0.00 -75,000 0.00
Interest Paid Cfo -- 0.00 -5,959 -29,831
Long Term Debt Issuance -- -- -- 20,000
Long Term Debt Payments -4,103 -19,039 -20,300 -19,177
Net Income From Continuing Operations 8.0M -2.4M -2.5M -968,605
Net Long Term Debt Issuance -4,103 -19,039 -20,300 823.00
Net Other Financing Charges -5,541 -21,597 -- -19,830
Net Other Investing Changes -- -- -- -36,000
Net Short Term Debt Issuance -40,000 0.00 -- --
Operating Gains Losses -9.0M -- -75,000 --
Proceeds From Stock Option Exercised 0.00 29,000 0.00 --
Sale Of PPE 5.0M 0.00 0.00 750,000
Short Term Debt Payments -40,000 0.00 -- --
Unrealized Gain Loss On Investment Securities 0.00 37,500 22,500 0.00
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