Cash flow BYND Cannasoft Enterprises Inc. Canadian Securities Exchange

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BYND

CA05608P2089

Software

Delayed Canadian Securities Exchange Other stock markets			5-day change	1st Jan Change
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May. 28	Femto Technologies Inc. Reports Earnings Results for the First Quarter Ended March 31, 2026	CI
Apr. 30	Tranche Update on Femto Technologies Inc. (OTCPK:FMTO.F)'s Equity Buyback Plan announced on May 15, 2025.	CI

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Published financial data: BYND CANNASOFT ENTERPRISES INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	1.22M	1.12M	1.08M	999K	847K
Total Revenues	1.22M	1.12M	1.08M	999K	847K
Cost of Goods Sold, Total	594K	506K	678K	848K	748K
Gross Profit	623K	617K	399K	151K	98.38K
Selling General & Admin Expenses, Total	632K	2.18M	4.38M	4.05M	5.84M
Stock-Based Compensation (IS)	551K	154K	343K	3.71M	2.29M
R&D Expenses	-	-	837K	2.58M	3.06M
Depreciation & Amortization - (IS)	51.99K	30.7K	93.35K	4.19K	1.58K
Other Operating Expenses, Total	1.23M	2.36M	5.65M	10.35M	11.19M
Operating Income	-612K	-1.74M	-5.26M	-10.2M	-11.09M
Interest Expense, Total	-13.51K	-14.45K	-	-	-30.15K
Interest And Investment Income	-	-	314	170K	678K
Net Interest Expenses	-13.51K	-14.45K	314	170K	648K
Currency Exchange Gains (Loss)	123K	100K	-76.47K	431K	-910K
Other Non Operating Income (Expenses)	-	-	7.7K	-29.79M	29.77M
EBT, Excl. Unusual Items	-502K	-1.66M	-5.32M	-39.39M	18.42M
Gain (Loss) On Sale Of Investments	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-	-	-13.14M	-8.2M	-5.46M
Other Unusual Items	-4.34M	-	-	-	-
EBT, Incl. Unusual Items	-4.84M	-1.66M	-18.47M	-47.59M	12.96M
Income Tax Expense	35.41K	6.28K	28.16K	1.29K	33.08K
Earnings From Continuing Operations	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Net Income to Company	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Net Income - (IS)	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Net Income to Common Incl Extra Items	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Net Income to Common Excl. Extra Items	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Per Share Items
Net EPS - Basic	-	-	-	-	21.12
Basic EPS - Continuing Operations	-	-	-	-	21.12
Basic Weighted Average Shares Outstanding	-	-	-	-	612K
Net EPS - Diluted	-	-	-	-	19.85
Diluted EPS - Continuing Operations	-	-	-	-	19.85
Diluted Weighted Average Shares Outstanding	-	-	-	-	651K
Normalized Basic EPS	-	-	-	-	18.81
Normalized Diluted EPS	-	-	-	-	17.68
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	-572K	-1.71M	-5.24M	-10.19M	-11.09M
EBITA	-612K	-1.74M	-5.26M	-10.2M	-11.09M
EBIT	-612K	-1.74M	-5.26M	-10.2M	-11.09M
Effective Tax Rate - (Ratio)	-0.73	-0.38	-0.15	-0	0.26
Current Domestic Taxes	-	-	28.16K	1.29K	33.08K
Total Current Taxes	35.41K	6.28K	28.16K	1.29K	33.08K
Normalized Net Income	-314K	-1.04M	-3.33M	-24.62M	11.51M
Interest on Long-Term Debt	5.7K	4.98K	3.33K	4.85K	35.23K
Non-Cash Pension Expense	1.31K	1.96K	4.64K	5.61K	2.8K
Supplemental Operating Expense Items
General and Administrative Expenses	612K	2.17M	2.99M	2.96M	4.42M
Research And Development Expense From Footnotes	-	-	837K	2.58M	3.06M
Stock-Based Comp., Other (Total)	551K	280K	343K	3.71M	2.29M
Total Stock-Based Compensation	551K	280K	343K	3.71M	2.29M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	3.03M	2.39M	3.11M	4.62M	15.23M
Trading Asset Securities, Total	-	-	-	-	-
Total Cash And Short Term Investments	3.03M	2.39M	3.11M	4.62M	15.23M
Accounts Receivable, Total	131K	136K	119K	113K	106K
Other Receivables	4.09K	1K	18.34K	136K	502K
Total Receivables	135K	137K	137K	249K	608K
Inventory	-	-	-	-	163K
Prepaid Expenses	40.24K	826K	25.37K	41.09K	40.08K
Other Current Assets, Total	2.55M	90.53K	52K	66.44K	26.76K
Total Current Assets	5.75M	3.45M	3.33M	4.97M	16.07M
Gross Property Plant And Equipment	650K	1.54M	238K	257K	281K
Accumulated Depreciation	-207K	-227K	-229K	-253K	-279K
Net Property Plant And Equipment	443K	1.32M	9.52K	4.46K	2.8K
Other Intangibles, Total	1.3M	45.14M	33.46M	25.26M	19.8M
Total Assets	7.49M	49.9M	36.8M	30.24M	35.87M
Liabilities
Accounts Payable, Total	106K	40.24K	158K	322K	226K
Accrued Expenses, Total	73.34K	114K	551K	313K	205K
Short-term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	49.21K	47.74K	46.68K	40.77K	-
Current Portion of Leases	-	-	-	-	-
Unearned Revenue Current, Total	30.05K	219K	132K	140K	145K
Other Current Liabilities	1.32K	37.09K	-	35.61K	228K
Total Current Liabilities	260K	458K	887K	852K	805K
Long-Term Debt	143K	88.23K	38.43K	-	-
Long-Term Leases	-	-	-	-	-
Pension & Other Post Retirement Benefits	87.06K	86.02K	91.53K	100K	62.21K
Other Non Current Liabilities	-	-	958K	24.9M	5.8K
Total Liabilities	490K	633K	1.98M	25.85M	873K
Common Stock, Total	10.84M	54.81M	59.37M	76.39M	94.16M
Retained Earnings	-5.15M	-6.82M	-25.31M	-72.9M	-59.98M
Comprehensive Income and Other	1.31M	1.28M	771K	903K	821K
Total Common Equity	7M	49.27M	34.83M	4.39M	35M
Total Equity	7M	49.27M	34.83M	4.39M	35M
Total Liabilities And Equity	7.49M	49.9M	36.8M	30.24M	35.87M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	-	-	-	-	1.04M
ECS Total Common Shares Outstanding	-	-	-	-	861K
Book Value / Share	-	-	-	-	40.65
Tangible Book Value	5.7M	4.13M	1.36M	-20.87M	15.2M
Tangible Book Value Per Share	-	-	-	-	17.65
Total Debt	193K	136K	85.11K	40.77K	0
Net Debt	-2.83M	-2.26M	-3.03M	-4.58M	-15.23M
Debt Equivalent of Unfunded Proj. Benefit Obligation	87.06K	86.02K	91.53K	100K	62.21K
Account Code - Inventory Valuation	-	3	3	3	3
Inventories - Raw Materials, Total	-	-	-	-	25.36K
Inventories - Finished Goods, Total	-	-	-	-	138K
Machinery, Total	260K	243K	238K	257K	281K
Full Time Employees	-	8	-	6	7

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	-4.88M	-1.66M	-18.5M	-47.59M	12.92M
Depreciation & Amortization - CF	55.92K	33.1K	11.95K	5.37K	3.24K
Depreciation & Amortization, Total	55.92K	33.1K	11.95K	5.37K	3.24K
Amortization of Deferred Charges, Total - (CF)	-	-	81.41K	-	-
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	13.14M	8.2M	5.46M
Stock-Based Compensation (CF)	551K	280K	343K	3.71M	2.29M
Other Operating Activities, Total	4.17M	-98.69K	180K	29.33M	-29.52M
Change In Accounts Receivable	45.49K	-30.98K	38.37K	-126K	-319K
Change In Inventories	-	-	-	-	-163K
Change In Accounts Payable	-185K	10.86K	67.06K	143K	-84.4K
Change in Unearned Revenues	-77.82K	189K	-87.27K	8.29K	5.32K
Change in Other Net Operating Assets	-27.48K	-785K	1.25M	-232K	-119K
Cash from Operations	-345K	-2.07M	-3.47M	-6.55M	-9.53M
Capital Expenditure	-393K	-939K	-7.7K	-	-1.33K
Sale of Property, Plant, and Equipment	-	1.5K	-	-	-
Sale (Purchase) of Intangible assets	-450K	-1.07M	-366K	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Cash from Investing	-843K	-2.01M	-374K	-	-1.33K
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	103K
Total Debt Issued	-	-	-	-	103K
Long-Term Debt Repaid, Total	-29.23K	-46.56K	-45.35K	-47.82K	-144K
Total Debt Repaid	-29.23K	-46.56K	-45.35K	-47.82K	-144K
Issuance of Common Stock	3.08M	895K	4.7M	7.74M	20.73M
Repurchase of Common Stock	-	-	-	-	-128K
Issuance of Preferred Stock	-	-	-	35.61K	-
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Other Financing Activities, Total	2.99M	-	-	-	-
Cash from Financing	6.05M	849K	4.65M	7.73M	20.57M
Foreign Exchange Rate Adjustments	86.39K	110K	-87.21K	327K	-420K
Miscellaneous Cash Flow Adjustments	-	2.48M	-	-	-
Net Change in Cash	4.95M	-632K	721K	1.5M	10.61M
Supplemental Items
Cash Interest Paid	-	-	5.97K	4.85K	5.08K
Cash Income Tax Paid (Refund)	-	-	-	-	-
Levered Free Cash Flow	-3.61M	-928K	-1.95M	-2.83M	-5.15M
Unlevered Free Cash Flow	-3.6M	-919K	-1.95M	-2.83M	-5.13M
Change In Net Working Capital	2.98M	-1.87M	-1.27M	171K	488K
Net Debt Issued / Repaid	-29.23K	-46.56K	-45.35K	-47.82K	-41.6K

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	-9.1	-3.8	-7.58	-19.02	-20.97
Return on Total Capital	-10.46	-3.85	-7.79	-32.4	-35.16
Return On Equity %	-144.7	-5.92	-43.99	-242.7	65.61
Return on Common Equity	-144.7	-5.92	-43.99	-242.7	65.61
Margin Analysis
Gross Profit Margin %	51.18	54.9	37.01	15.09	11.62
SG&A Margin	51.94	193.78	406.84	405.85	689.67
EBITDA Margin %	-47	-152.37	-486.98	-1.02K	-1.31K
EBITA Margin %	-50.25	-155.31	-488.09	-1.02K	-1.31K
EBIT Margin %	-50.25	-155.31	-488.09	-1.02K	-1.31K
Income From Continuing Operations Margin %	-400.73	-148.23	-1.72K	-4.76K	1.53K
Net Income Margin %	-400.73	-148.23	-1.72K	-4.76K	1.53K
Net Avail. For Common Margin %	-400.73	-148.23	-1.72K	-4.76K	1.53K
Normalized Net Income Margin	-25.78	-92.29	-309.03	-2.46K	1.36K
Levered Free Cash Flow Margin	-296.57	-82.65	-181.46	-283.42	-608.54
Unlevered Free Cash Flow Margin	-295.87	-81.85	-181.46	-283.42	-606.32
Asset Turnover
Asset Turnover	0.29	0.04	0.02	0.03	0.03
Fixed Assets Turnover	4.43	1.28	6.09	142.85	233.08
Receivables Turnover (Average Receivables)	9.1	8.4	8.43	8.59	7.72
Short Term Liquidity
Current Ratio	22.12	7.52	3.75	5.84	19.97
Quick Ratio	12.16	5.52	3.67	5.71	19.68
Operating Cash Flow to Current Liabilities	-1.33	-4.51	-3.91	-7.69	-11.84
Days Sales Outstanding (Average Receivables)	40.12	43.46	43.28	42.6	47.28
Average Days Payable Outstanding	138.92	52.67	53.26	103.55	-
Long Term Solvency
Total Debt/Equity	2.75	0.28	0.24	0.93	-
Total Debt / Total Capital	2.68	0.28	0.24	0.92	-
LT Debt/Equity	2.05	0.18	0.11	-	-
Long-Term Debt / Total Capital	1.99	0.18	0.11	-	-
Total Liabilities / Total Assets	6.55	1.27	5.37	85.48	2.43
EBIT / Interest Expense	-45.27	-120.7	-	-	-367.87
EBITDA / Interest Expense	-41.13	-118.41	-	-	-367.76
(EBITDA - Capex) / Interest Expense	-70.18	-183.37	-	-	-367.81
Total Debt / EBITDA	-0.35	-0.08	-0.02	-0	-
Net Debt / EBITDA	5.1	1.32	0.58	0.45	1.37
Total Debt / (EBITDA - Capex)	-0.2	-0.05	-0.02	-0	-
Net Debt / (EBITDA - Capex)	2.99	0.85	0.58	0.45	1.37
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-9.28	-7.75	-4.11	-7.25	-15.25
Gross Profit, 1 Yr. Growth %	4.62	-1.05	-35.36	-62.19	-34.72
EBITDA, 1 Yr. Growth %	637.85	199.07	206.46	94.44	8.78
EBITA, 1 Yr. Growth %	558.12	185.14	201.33	94.05	8.76
EBIT, 1 Yr. Growth %	558.12	185.14	201.33	94.05	8.76
Earnings From Cont. Operations, 1 Yr. Growth %	24.08K	-65.88	1.01K	157.31	-127.15
Net Income, 1 Yr. Growth %	24.08K	-65.88	1.01K	157.31	-127.15
Normalized Net Income, 1 Yr. Growth %	335.2	230.2	221.06	639.76	-146.76
Accounts Receivable, 1 Yr. Growth %	-3.84	3.88	-12.61	-4.76	-6.62
Net Property, Plant and Equip., 1 Yr. Growth %	314.38	197.19	-97.23	-53.19	-37.09
Total Assets, 1 Yr. Growth %	722.36	566.2	-26.25	-17.83	18.62
Tangible Book Value, 1 Yr. Growth %	-2.32K	-27.53	-56.83	-1.63K	-172.83
Common Equity, 1 Yr. Growth %	-2.82K	603.83	-29.32	-87.39	696.95
Cash From Operations, 1 Yr. Growth %	-190.26	499.76	67.77	88.94	45.44
Capital Expenditures, 1 Yr. Growth %	930.04	139.05	-94.85	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-1.12K	-74.29	110.51	44.98	81.37
Unlevered Free Cash Flow, 1 Yr. Growth %	-1.03K	-74.48	112.58	44.98	81.31
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-12.8	-8.52	-5.95	-5.69	-11.34
Gross Profit, 2 Yr. CAGR %	28.08	1.74	-20.03	-50.56	-50.32
EBITDA, 2 Yr. CAGR %	134.73	369.75	207.17	144.07	46.58
EBITA, 2 Yr. CAGR %	127.39	333.19	193.12	141.81	45.27
EBIT, 2 Yr. CAGR %	127.39	333.19	193.12	141.81	45.27
Earnings From Cont. Operations, 2 Yr. CAGR %	283.86	808.29	94.7	434.68	-16.41
Net Income, 2 Yr. CAGR %	283.86	808.29	94.7	434.68	-16.41
Normalized Net Income, 2 Yr. CAGR %	44.45	279.08	225.6	387.35	85.98
Accounts Receivable, 2 Yr. CAGR %	-20.26	-0.06	-4.72	-8.77	-5.7
Net Property, Plant and Equip., 2 Yr. CAGR %	102.27	250.93	-85.34	-88.62	-45.73
Total Assets, 2 Yr. CAGR %	224.36	640.17	121.65	-22.15	-1.27
Tangible Book Value, 2 Yr. CAGR %	2.43K	300.82	-51.1	157.09	233.92
Common Equity, 2 Yr. CAGR %	2.7K	1.28K	123.05	-70.14	0.25
Cash From Operations, 2 Yr. CAGR %	117.67	132.67	217.21	78.04	65.77
Capital Expenditures, 2 Yr. CAGR %	761.79	396.22	-85.99	-	-58.45
Levered Free Cash Flow, 2 Yr. CAGR %	1.09K	61.64	-26.43	74.63	61.99
Unlevered Free Cash Flow, 2 Yr. CAGR %	723.61	54.42	-26.35	75.49	62.13
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-8.02	-11.15	-7.07	-6.38	-8.99
Gross Profit, 3 Yr. CAGR %	12.11	17.52	-12.53	-37.7	-45.76
EBITDA, 3 Yr. CAGR %	59.65	154.47	307.42	163.72	86.44
EBITA, 3 Yr. CAGR %	80.54	145.21	283.83	155.47	85.27
EBIT, 3 Yr. CAGR %	80.54	145.21	283.83	155.47	85.27
Earnings From Cont. Operations, 3 Yr. CAGR %	351.9	71.31	871.39	113.67	98
Net Income, 3 Yr. CAGR %	351.9	71.31	871.39	113.67	98
Normalized Net Income, 3 Yr. CAGR %	73.38	90.29	258.66	328.04	123.11
Accounts Receivable, 3 Yr. CAGR %	-14.2	-12.91	-4.43	-4.73	-8.06
Net Property, Plant and Equip., 3 Yr. CAGR %	45.23	129.95	-55.34	-78.41	-79.87
Total Assets, 3 Yr. CAGR %	112.95	312.3	243.14	59.23	-10.42
Tangible Book Value, 3 Yr. CAGR %	154.94	674.32	74.36	54.13	68.84
Common Equity, 3 Yr. CAGR %	173.01	1.67K	413.55	-14.39	-10.77
Cash From Operations, 3 Yr. CAGR %	105.75	205.16	108.64	166.9	66.43
Capital Expenditures, 3 Yr. CAGR %	330.95	462.03	-41.32	-	-77.9
Levered Free Cash Flow, 3 Yr. CAGR %	-	230.54	76.52	-7.79	77.05
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	158.68	71.78	-7.72	77.41
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-7.2	-9.01	-8.8
Gross Profit, 5 Yr. CAGR %	-	-	-2.06	-16.88	-30.24
EBITDA, 5 Yr. CAGR %	-	-	106.22	150.26	169.82
EBITA, 5 Yr. CAGR %	-	-	119.16	143.84	160.23
EBIT, 5 Yr. CAGR %	-	-	119.16	143.84	160.23
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	222.68	170.09	264.16
Net Income, 5 Yr. CAGR %	-	-	222.68	170.09	264.16
Normalized Net Income, 5 Yr. CAGR %	-	-	123.09	177.19	175.8
Accounts Receivable, 5 Yr. CAGR %	-	-	-10.53	-11.28	-4.94
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-41.97	-47.17	-51.72
Total Assets, 5 Yr. CAGR %	-	-	116.39	111.65	108.48
Tangible Book Value, 5 Yr. CAGR %	-	-	31.7	372.12	126.12
Common Equity, 5 Yr. CAGR %	-	-	151.81	245.68	167.17
Cash From Operations, 5 Yr. CAGR %	-	-	144.65	146	90.3
Capital Expenditures, 5 Yr. CAGR %	-	-	9.44	-	-48.89
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	156.09	70.72
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	121.49	67.83