ZERO CANDIDA TECHNOLOGIES INC
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q4 2024Oct 31, 2024 |
|---|---|---|---|---|---|
| Total Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling General And Administration | 88,000 | 105,000 | 199,000 | 398,000 | 9,811 |
| General And Administrative Expense | 88,000 | 105,000 | 199,000 | 398,000 | 9,811 |
| Research And Development | 116,000 | 209,000 | 154,000 | 387,000 | -- |
| Operating Expense | 204,000 | 314,000 | 353,000 | 785,000 | 9,811 |
| Operating Income | -204,000 | -314,000 | -353,000 | -785,000 | -9,811 |
| EBIT | -185,000 | -277,000 | -310,000 | -4.8M | -9,811 |
| Interest Expense | 0.00 | 0.00 | 0.00 | 139,000 | -- |
| Interest Expense Non Operating | 0.00 | 0.00 | 0.00 | 139,000 | -- |
| Interest Income | 19,000 | 37,000 | 43,000 | 26,000 | -- |
| Interest Income Non Operating | 19,000 | 37,000 | 43,000 | 26,000 | -- |
| Net Interest Income | 19,000 | 37,000 | 43,000 | -113,000 | -- |
| Other Income Expense | -- | -- | -- | -- | -- |
| Other Non Operating Income Expenses | -- | -- | -- | -- | -- |
| Special Income Charges | -- | -- | 0.00 | -- | -- |
| Restructuring And Mergern Acquisition | -- | -- | 0.00 | -- | -- |
| Pretax Income | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Income From Continuing Operation Net Minority Interest | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Income Including Noncontrolling Interests | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Income Common Stockholders | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Income | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| EBITDA | -184,000 | -273,000 | -310,000 | -4.8M | -9,811 |
| Normalized EBITDA | -184,000 | -273,000 | -310,000 | -4.8M | -9,811 |
| Reconciled Depreciation | 1,000 | 4,000 | -1,000 | -- | -- |
| Basic EPS | 0.00 | 0.00 | 0.00 | -- | -0.00 |
| Diluted EPS | 0.00 | 0.00 | 0.00 | -- | -0.00 |
| Basic Average Shares | 19.5M | 19.5M | 19.6M | -- | 19.5M |
| Diluted Average Shares | 19.5M | 19.5M | 19.6M | -- | 19.5M |
| Total Unusual Items | -- | -- | 0.00 | -- | -- |
| Total Unusual Items Excluding Goodwill | -- | -- | 0.00 | -- | -- |
| Tax Rate For Calcs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Normalized Income | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Diluted NI Availto Com Stockholders | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Income Continuous Operations | -185,000 | -277,000 | -310,000 | -4.9M | -9,811 |
| Net Non Operating Interest Income Expense | 19,000 | 37,000 | 43,000 | -113,000 | -- |
| Other Gand A | 88,000 | 105,000 | 199,000 | 398,000 | 9,811 |
| Total Expenses | 204,000 | 314,000 | 353,000 | 785,000 | 9,811 |
| Total Operating Income As Reported | -- | -- | -353,000 | -- | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q4 2024Oct 31, 2024 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 281,000 | 459,000 | 183,000 | 241,000 | 0.00 |
| Cash Cash Equivalents And Short Term Investments | 2.5M | 2.7M | 2.7M | 3.1M | 0.00 |
| Cash Financial | -- | -- | 183,000 | 241,000 | 0.00 |
| Other Short Term Investments | 2.2M | 2.2M | 2.5M | 2.8M | -- |
| Receivables | 56,000 | 60,000 | 80,000 | 128,000 | -- |
| Prepaid Assets | -- | -- | -- | 6,000 | -- |
| Current Assets | 2.6M | 2.7M | 2.8M | 3.2M | 0.00 |
| Gross PPE | 22,000 | 23,000 | 27,000 | 28,000 | -- |
| Net PPE | 22,000 | 23,000 | 27,000 | 28,000 | -- |
| Total Non Current Assets | 22,000 | 23,000 | 27,000 | 28,000 | 0.00 |
| Total Assets | 2.6M | 2.8M | 2.8M | 3.2M | 0.00 |
| Current Debt | -- | -- | -- | -- | 12,444 |
| Current Debt And Capital Lease Obligation | 9,000 | 11,000 | 9,000 | -- | 12,444 |
| Accounts Payable | 0.00 | 0.00 | 0.00 | 4,000 | -- |
| Payables | 928,000 | 1.2M | 1.1M | 828,000 | -- |
| Payables And Accrued Expenses | 928,000 | 1.2M | 1.1M | 844,000 | 24,436 |
| Current Accrued Expenses | -- | -- | -- | 16,000 | 24,436 |
| Current Liabilities | 937,000 | 1.2M | 1.1M | 844,000 | 36,880 |
| Long Term Debt And Capital Lease Obligation | 20,000 | 17,000 | 19,000 | 29,000 | -- |
| Long Term Capital Lease Obligation | 20,000 | 17,000 | 19,000 | 29,000 | -- |
| Total Non Current Liabilities Net Minority Interest | 20,000 | 17,000 | 19,000 | 29,000 | 0.00 |
| Total Liabilities Net Minority Interest | 957,000 | 1.2M | 1.1M | 873,000 | 36,880 |
| Common Stock | 196,000 | 196,000 | 196,000 | 195,000 | 35,576 |
| Capital Stock | 196,000 | 196,000 | 196,000 | 195,000 | 35,576 |
| Additional Paid In Capital | 11.3M | 11.3M | 11.3M | 11.2M | -- |
| Retained Earnings | -11.2M | -11.1M | -10.8M | -10.5M | -72,456 |
| Gains Losses Not Affecting Retained Earnings | -128,000 | -416,000 | -520,000 | -156,000 | -- |
| Common Stock Equity | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Stockholders Equity | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Total Equity Gross Minority Interest | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Total Capitalization | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Net Tangible Assets | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Tangible Book Value | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Working Capital | 1.6M | 1.5M | 1.7M | 2.3M | -36,880 |
| Invested Capital | 1.6M | 1.5M | 1.7M | 2.3M | -24,436 |
| Total Debt | 29,000 | 28,000 | 28,000 | 29,000 | 12,444 |
| Net Debt | -- | -- | -- | -- | 12,444 |
| Share Issued | 19.5M | 19.5M | 19.5M | 19.5M | 19.5M |
| Ordinary Shares Number | 19.5M | 19.5M | 19.5M | 19.5M | 19.5M |
| Capital Lease Obligations | 29,000 | 28,000 | 28,000 | 29,000 | -- |
| Current Capital Lease Obligation | 9,000 | 11,000 | 9,000 | -- | -- |
| Dueto Related Parties Current | -- | -- | -- | 773,000 | -- |
| Foreign Currency Translation Adjustments | -128,000 | -416,000 | -520,000 | -156,000 | -- |
| Other Current Borrowings | -- | -- | -- | -- | -- |
| Other Equity Interest | 1.5M | 1.5M | 1.5M | 1.6M | -- |
| Other Payable | 928,000 | 1.2M | 1.1M | 51,000 | -- |
| Other Properties | 22,000 | 23,000 | 27,000 | 28,000 | -- |
| Other Receivables | 56,000 | 60,000 | 80,000 | 128,000 | -- |
| Line Item | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q4 2024Oct 31, 2024 |
|---|---|---|---|---|---|
| Operating Cash Flow | -182,000 | 363,000 | 10,000 | 469,000 | -9,442 |
| Cash Flow From Continuing Operating Activities | -182,000 | 363,000 | 10,000 | 469,000 | -9,442 |
| Depreciation And Amortization | 1,000 | 4,000 | -1,000 | -- | -- |
| Depreciation Amortization Depletion | 1,000 | 4,000 | -1,000 | -- | -- |
| Stock Based Compensation | 0.00 | 36,000 | 36,000 | -- | -- |
| Change In Working Capital | -286,000 | 445,000 | 234,000 | -- | 369.00 |
| Change In Receivables | 4,000 | 20,000 | 54,000 | -- | -- |
| Change In Payables And Accrued Expense | -278,000 | 132,000 | 180,000 | -- | 369.00 |
| Change In Payable | -278,000 | 132,000 | 180,000 | -- | -- |
| Change In Other Current Liabilities | 1,000 | 0.00 | -- | -- | -- |
| Other Non Cash Items | -- | 51,000 | 51,000 | 5.3M | 9,442 |
| Net PPE Purchase And Sale | -- | 0.00 | -- | -- | -- |
| Net Investment Purchase And Sale | -- | -- | 295,000 | -- | -- |
| Investing Cash Flow | 0.00 | 0.00 | 295,000 | -2.6M | -- |
| Cash Flow From Continuing Investing Activities | 0.00 | 0.00 | 295,000 | -2.6M | -- |
| Issuance Of Debt | -- | -- | 1,000 | -- | 5,296 |
| Net Issuance Payments Of Debt | -- | -- | 1,000 | -- | 5,296 |
| Issuance Of Capital Stock | -- | -- | 0.00 | -- | -- |
| Net Common Stock Issuance | -- | -- | 0.00 | -- | -- |
| Financing Cash Flow | -- | -- | 1,000 | -- | 5,296 |
| Cash Flow From Continuing Financing Activities | -- | -- | 1,000 | -- | 5,296 |
| Effect Of Exchange Rate Changes | 4,000 | -87,000 | -364,000 | -214,000 | -- |
| Changes In Cash | -182,000 | 363,000 | 306,000 | 377,000 | -4,146 |
| Beginning Cash Position | 459,000 | 183,000 | 241,000 | 78,000 | 4,146 |
| End Cash Position | 281,000 | 459,000 | 183,000 | 241,000 | 0.00 |
| Free Cash Flow | -182,000 | 363,000 | 10,000 | 469,000 | -9,442 |
| Amortization Cash Flow | 1,000 | 4,000 | -- | -- | -- |
| Amortization Of Intangibles | 1,000 | 4,000 | -- | -- | -- |
| Change In Account Payable | 0.00 | 0.00 | 180,000 | -- | -- |
| Change In Prepaid Assets | -13,000 | 293,000 | -- | -- | -- |
| Common Stock Issuance | -- | -- | 0.00 | -- | -- |
| Depreciation | -- | -- | -1,000 | -- | -- |
| Long Term Debt Issuance | -- | -- | 1,000 | -- | -- |
| Net Income From Continuing Operations | 103,000 | -173,000 | -310,000 | -4.9M | -9,811 |
| Net Long Term Debt Issuance | -- | -- | 1,000 | -- | -- |
| Net Other Investing Changes | -- | -- | -- | -- | -- |
| Net Short Term Debt Issuance | -- | -- | -- | -- | 5,296 |
| Short Term Debt Issuance | -- | -- | -- | -- | 5,296 |