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Income Statement Impact Analytics OTC Markets

Stocks

IPTNF

CA45259C1068

Financial Technology (Fintech)

Delayed OTC Markets			5-day change	1st Jan Change
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07-12	Orbit2Orbit Pty Ltd has entered into a binding letter agreement to acquire Credissential Inc. in a reverse merger transaction.	CI
06-07	Credissential Inc. announced that it has received CAD 0.49 million in funding	CI

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Published financial data: IMPACT ANALYTICS

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	40K	104K	60.71K	22.16K	-
Total Revenues	40K	104K	60.71K	22.16K	-
Gross Profit	40K	104K	60.71K	22.16K	-
Selling General & Admin Expenses, Total	48.42K	37.87K	38.9K	1.85M	2.89M
Provision for Bad Debts	20K	-	-	-	-
Stock-Based Compensation (IS)	-	-	-	439K	7.16M
R&D Expenses	-	-	-	378K	297K
Amortization of Goodwill and Intangible Assets - (IS)	41.66K	-	-	-	-
Other Operating Expenses, Total	110K	37.87K	38.9K	2.67M	10.35M
Operating Income	-70.09K	66.45K	21.82K	-2.65M	-10.35M
Interest Expense, Total	-227	-314	-234	-133K	-30.47K
Net Interest Expenses	-227	-314	-234	-133K	-30.47K
Currency Exchange Gains (Loss)	-	-	-	-11.36K	-35.38K
Other Non Operating Income (Expenses)	-18.21K	-19.39K	-20.47K	-13.16K	-2.35M
EBT, Excl. Unusual Items	-88.52K	46.74K	1.11K	-2.8M	-12.76M
Gain (Loss) On Sale Of Assets	-	-	-	-	-205K
Asset Writedown	-65.98K	-	-	-	-
Other Unusual Items	-	-	-	-	87.36K
EBT, Incl. Unusual Items	-154K	46.74K	1.11K	-2.8M	-12.88M
Earnings From Continuing Operations	-154K	46.74K	1.11K	-2.8M	-12.88M
Net Income to Company	-154K	46.74K	1.11K	-2.8M	-12.88M
Net Income - (IS)	-154K	46.74K	1.11K	-2.8M	-12.88M
Net Income to Common Incl Extra Items	-154K	46.74K	1.11K	-2.8M	-12.88M
Net Income to Common Excl. Extra Items	-154K	46.74K	1.11K	-2.8M	-12.88M
Per Share Items
Net EPS - Basic	-0.72	0.22	0.01	-12.48	-27.91
Basic EPS - Continuing Operations	-0.72	0.22	0.01	-12.48	-27.91
Basic Weighted Average Shares Outstanding	216K	216K	216K	225K	461K
Net EPS - Diluted	-0.72	0.22	0.01	-12.48	-27.91
Diluted EPS - Continuing Operations	-0.72	0.22	0.01	-12.48	-27.91
Diluted Weighted Average Shares Outstanding	216K	216K	216K	225K	461K
Normalized Basic EPS	-0.26	0.14	0	-7.8	-17.29
Normalized Diluted EPS	-0.26	0.14	0	-7.8	-17.29
Supplemental Items
EBITDA	-28.42K	108K	-	-	-
EBITA	-28.42K	66.45K	21.82K	-2.65M	-10.35M
EBIT	-70.09K	66.45K	21.82K	-2.65M	-10.35M
EBITDAR	-8.02K	131K	-	-	-
Total Revenues (As Reported)	-	104K	-	22.16K	-
Normalized Net Income	-55.32K	29.21K	694	-1.75M	-7.98M
Supplemental Operating Expense Items
Marketing Expenses	-	-	-	494K	-
Selling and Marketing Expenses	-	-	-	494K	-
General and Administrative Expenses	28.02K	15.07K	14.9K	1.28M	2.67M
Research And Development Expense From Footnotes	-	-	-	378K	297K
Net Rental Expense, Total	20.4K	22.8K	24K	4K	-
Imputed Operating Lease Interest Expense	-	1.94K	5.58K	28.23K	-
Imputed Operating Lease Depreciation	-	20.86K	18.42K	-24.23K	-
Stock-Based Comp., Other (Total)	-	-	-	439K	7.16M
Total Stock-Based Compensation	-	-	-	439K	7.16M

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	2.49K	5.86K	10.35K	195K	1.32K
Total Cash And Short Term Investments	2.49K	5.86K	10.35K	195K	1.32K
Accounts Receivable, Total	-	17.56K	-	-	62.62K
Other Receivables	3.19K	-	-	-	524K
Total Receivables	3.19K	17.56K	-	-	587K
Prepaid Expenses	-	-	-	783K	9.17K
Other Current Assets, Total	-	-	-	-	1.16M
Total Current Assets	5.68K	23.42K	10.35K	978K	1.76M
Long-term Investments	-	181	181	181	181
Other Intangibles, Total	0	-	-	-	1.3M
Total Assets	5.68K	23.6K	10.53K	978K	3.06M
Liabilities
Accounts Payable, Total	5.84K	6.02K	5.79K	567K	702K
Accrued Expenses, Total	-	-	-	-	321K
Short-term Borrowings	-	15.03K	1.08K	300K	623K
Other Current Liabilities	44.04K	-	-	-	-
Total Current Liabilities	49.87K	21.05K	6.87K	867K	1.65M
Total Liabilities	49.87K	21.05K	6.87K	867K	1.65M
Common Stock, Total	190K	190K	190K	3.04M	15.6M
Retained Earnings	-234K	-187K	-186K	-2.99M	-15.87M
Comprehensive Income and Other	-	-	-	64.87K	1.68M
Total Common Equity	-44.19K	2.55K	3.66K	111K	1.41M
Total Equity	-44.19K	2.55K	3.66K	111K	1.41M
Total Liabilities And Equity	5.68K	23.6K	10.53K	978K	3.06M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	216K	216K	216K	247K	1.01M
ECS Total Common Shares Outstanding	216K	216K	216K	247K	989K
Book Value / Share	-0.2	0.01	0.02	0.45	1.43
Tangible Book Value	-44.19K	2.55K	3.66K	111K	114K
Tangible Book Value Per Share	-0.2	0.01	0.02	0.45	0.11
Total Debt	0	15.03K	1.08K	300K	623K
Net Debt	-2.49K	9.17K	-9.27K	105K	622K
Debt Equivalent Oper. Leases	163K	182K	192K	32K	-
Account Code - Inventory Valuation	3	3	3	3	3

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	-154K	46.74K	1.11K	-2.8M	-12.88M
Amortization of Goodwill and Intangible Assets - (CF)	41.66K	-	-	-	-
Depreciation & Amortization, Total	41.66K	-	-	-	-
(Gain) Loss From Sale Of Asset	-	-	-	-	205K
Asset Writedown & Restructuring Costs	65.98K	-	-	-	-
Stock-Based Compensation (CF)	-	-	-	439K	7.16M
Other Operating Activities, Total	-	-	-	-	266K
Change In Accounts Receivable	-	-14.36K	17.56K	-	-
Change In Accounts Payable	-39.23K	184	-226	562K	1.88M
Change in Other Net Operating Assets	-3.19K	-	-	-783K	187K
Cash from Operations	-89.28K	32.56K	18.44K	-2.59M	-3.19M
Cash Acquisitions	-	-	-	-	-25K
Investment in Marketable and Equity Securities, Total	-	-181	-	-	-
Cash from Investing	-	-181	-	-	-25K
Short Term Debt Issued, Total	44.04K	-	-	300K	1.31M
Total Debt Issued	44.04K	-	-	300K	1.31M
Short Term Debt Repaid, Total	-	-29K	-13.95K	-1.08K	-227K
Total Debt Repaid	-	-29K	-13.95K	-1.08K	-227K
Issuance of Common Stock	-	-	-	2.47M	1.94M
Cash from Financing	44.04K	-29K	-13.95K	2.77M	3.02M
Net Change in Cash	-45.24K	3.38K	4.49K	185K	-194K
Supplemental Items
Levered Free Cash Flow	-663	27.15K	30.82K	-1.52M	198K
Unlevered Free Cash Flow	-521	27.35K	30.97K	-1.44M	217K
Change In Net Working Capital	-1.62K	14.18K	-17.33K	221K	473K
Net Debt Issued / Repaid	44.04K	-29K	-13.95K	299K	1.08M

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	-54.4	283.63	79.9	-334.75	-320.2
Return on Total Capital	-132.51	476.52	122.18	-795.91	-518.33
Return On Equity %	-467.35	-224.5	35.75	-4.89K	-1.69K
Return on Common Equity	-467.35	-224.5	35.75	-4.89K	-1.69K
Margin Analysis
Gross Profit Margin %	100	100	100	100	-
SG&A Margin	121.06	36.3	64.07	8.36K	-
EBITDA Margin %	-71.06	103.64	-	-	-
EBITA Margin %	-71.06	63.7	35.93	-11.94K	-
EBIT Margin %	-175.22	63.7	35.93	-11.94K	-
Income From Continuing Operations Margin %	-386.24	44.81	1.83	-12.65K	-
Net Income Margin %	-386.24	44.81	1.83	-12.65K	-
Net Avail. For Common Margin %	-386.24	44.81	1.83	-12.65K	-
Normalized Net Income Margin	-138.31	28	1.14	-7.91K	-
Levered Free Cash Flow Margin	-1.66	26.03	50.76	-6.86K	-
Unlevered Free Cash Flow Margin	-1.3	26.22	51	-6.48K	-
Asset Turnover
Asset Turnover	0.5	7.12	3.56	0.04	-
Short Term Liquidity
Current Ratio	0.11	1.11	1.51	1.13	1.07
Quick Ratio	0.11	1.11	1.51	0.23	0.36
Operating Cash Flow to Current Liabilities	-1.79	1.55	2.68	-2.98	-1.94
Long Term Solvency
Total Debt/Equity	-	589.53	29.51	270.32	44.08
Total Debt / Total Capital	-	85.5	22.78	73	30.6
Total Liabilities / Total Assets	877.58	89.2	65.25	88.65	53.81
EBIT / Interest Expense	-308.75	211.61	93.24	-19.93	-339.5
EBITDA / Interest Expense	-125.21	344.3	-	-	-
(EBITDA - Capex) / Interest Expense	-125.21	344.3	-	-	-
Total Debt / EBITDA	-	0.14	-	-	-
Net Debt / EBITDA	0.09	0.08	-	-	-
Total Debt / (EBITDA - Capex)	-	0.14	-	-	-
Net Debt / (EBITDA - Capex)	0.09	0.08	-	-	-
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-33.33	160.79	-41.8	-63.5	-
Gross Profit, 1 Yr. Growth %	-33.33	160.79	-41.8	-63.5	-
EBITDA, 1 Yr. Growth %	-69.78	-480.38	-	-	-
EBITA, 1 Yr. Growth %	-69.78	-333.79	-67.17	-12.23K	377.58
EBIT, 1 Yr. Growth %	-48.35	-194.81	-67.17	-12.23K	377.58
Earnings From Cont. Operations, 1 Yr. Growth %	-19.02	-130.25	-97.63	-253K	359.29
Net Income, 1 Yr. Growth %	-19.02	-130.25	-97.63	-253K	359.29
Normalized Net Income, 1 Yr. Growth %	-53.6	-152.8	-97.62	-253K	355.11
Diluted EPS Before Extra, 1 Yr. Growth %	-27.48	-130.25	-97.63	-243K	123.62
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-68.71
Total Assets, 1 Yr. Growth %	-96.34	315.31	-55.37	9.18K	212.99
Tangible Book Value, 1 Yr. Growth %	-1.76K	-105.77	43.53	2.93K	2.42
Common Equity, 1 Yr. Growth %	-140.06	-105.77	43.53	2.93K	1.17K
Cash From Operations, 1 Yr. Growth %	117.88	-136.47	-43.37	-14.12K	23.39
Levered Free Cash Flow, 1 Yr. Growth %	-	-160.75	13.5	-5.03K	-115.62
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-161.38	13.22	-4.74K	-118.32
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	31.86	23.2	-53.91	-
Gross Profit, 2 Yr. CAGR %	-	31.86	23.2	-53.91	-
EBITDA, 2 Yr. CAGR %	-	7.22	-	-	-
EBITA, 2 Yr. CAGR %	-	-15.94	-12.39	531.16	2.08K
EBIT, 2 Yr. CAGR %	-	-30.03	-44.21	531.16	2.08K
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-50.5	-91.52	674.59	10.67K
Net Income, 2 Yr. CAGR %	-	-50.5	-91.52	674.59	10.67K
Normalized Net Income, 2 Yr. CAGR %	-	-50.5	-88.8	674.58	10.62K
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-53.16	-91.52	659.06	7.27K
Total Assets, 2 Yr. CAGR %	-	-61.02	36.14	543.68	1.6K
Tangible Book Value, 2 Yr. CAGR %	-	-2.2	-71.22	559.71	457.29
Common Equity, 2 Yr. CAGR %	-	-84.8	-71.22	559.71	1.87K
Cash From Operations, 2 Yr. CAGR %	-	-10.86	-54.55	791.13	1.22K
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-16.97	648.14	153.33
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-16.64	624.82	164.62
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	0.39	-17.87	-
Gross Profit, 3 Yr. CAGR %	-	-	0.39	-17.87	-
EBITA, 3 Yr. CAGR %	-	-	-38.55	353.28	437.97
EBIT, 3 Yr. CAGR %	-	-	-45.63	235.51	437.97
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-82.01	162.81	550.74
Net Income, 3 Yr. CAGR %	-	-	-82.01	162.81	550.74
Normalized Net Income, 3 Yr. CAGR %	-	-	-82.01	216.42	548.76
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-82.66	159.28	405.08
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	52.79
Total Assets, 3 Yr. CAGR %	-	-	-59.22	456.21	406.16
Tangible Book Value, 3 Yr. CAGR %	-	-	11.14	35.93	254.57
Common Equity, 3 Yr. CAGR %	-	-	-67.87	35.93	721.49
Cash From Operations, 3 Yr. CAGR %	-	-	-23.37	207.1	361.02
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	223.96	93.84
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	218.29	99.4
Compound Annual Growth Rate Over Five Years
EBITA, 5 Yr. CAGR %	-	-	-	-	156.03
EBIT, 5 Yr. CAGR %	-	-	-	-	137.92
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	132.21
Net Income, 5 Yr. CAGR %	-	-	-	-	132.21
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	131.78
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	95.1
Total Assets, 5 Yr. CAGR %	-	-	-	-	81.51
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	111.81
Common Equity, 5 Yr. CAGR %	-	-	-	-	66.55
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	138.93