资产负债表（Vision Marine Technologies Inc）
| 2026年中报 | 2026年一季报 | 2025年年报 | 2025年三季报 | 2025年中报 | 2025年一季报 | 2024年年报 | 2024年三季报 | 2024年中报 | 2024年一季报 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 截止日期 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 | 2023-11-30 |
| 报表类型 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 | 合并报表 |
| 报表年结日 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 |
| 原始币种 | 美元 | 美元 | 美元 | 加拿大元 | 加拿大元 | 加拿大元 | 加拿大元 | 加拿大元 | 加拿大元 | 加拿大元 |
| 上市前/上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 | 上市后 |
| 流动资产： | ||||||||||
| 现金及现金等价物(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 15,324,176.00 | 963,580.00 | 63,126.00 | 341,308.00 | 1,185,083.00 | 841,988.00 |
| 受限制存款及现金流动(元) | 会员可见 | - | - | - | - | - | - | - | - | - |
| 应收账款及票据(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 276,479.00 | 138,439.00 | 138,656.00 | 323,241.00 | 376,703.00 | 500,676.00 |
| 应收关联方款项(元) | - | 会员可见 | 会员可见 | - | - | - | - | - | - | - |
| 预付款项及其他应收款流动(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2,895,044.00 | 3,144,545.00 | 2,196,044.00 | 2,792,801.00 | 3,908,071.00 | 2,889,554.00 |
| 存货(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 7,167,850.00 | 6,309,002.00 | 6,209,287.00 | 5,488,411.00 | 4,781,765.00 | 3,182,731.00 |
| 可收回本期税项(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 241.00 | - | 6,454.00 | 16,243.00 | 42,238.00 | 89,953.00 |
| 流动资产其他项目(元) | 会员可见 | - | - | - | - | - | - | - | - | - |
| 流动资产合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 25,663,790.00 | 10,555,566.00 | 8,613,567.00 | 8,962,004.00 | 10,293,860.00 | 7,504,902.00 |
| 非流动资产： | ||||||||||
| 物业、厂房及设备(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 1,460,890.00 | 1,523,589.00 | 1,578,422.00 | 1,557,492.00 | 2,296,299.00 | 2,244,064.00 |
| 无形资产(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 845,550.00 | 832,392.00 | 868,543.00 | 898,233.00 | 885,400.00 | 925,526.00 |
| 商誉(元) | 会员可见 | - | - | - | - | - | - | 4,430,182.00 | 5,431,975.00 | 9,714,558.00 |
| 递延所得税资产非流动(元) | 会员可见 | - | - | 会员可见 | 85,950.00 | 88,960.00 | 92,973.00 | 103,875.00 | 185,950.00 | 97,609.00 |
| 长期投资(元) | 会员可见 | 会员可见 | 会员可见 | - | - | 6,157.00 | 5,929.00 | 6,011.00 | 114,578.00 | 115,155.00 |
| 非流动资产其他项目(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 214,777.00 | 250,457.00 | 260,807.00 | 1,180,830.00 | 2,125,430.00 | 2,282,815.00 |
| 非流动资产合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2,607,167.00 | 2,701,555.00 | 2,806,674.00 | 8,176,623.00 | 11,039,632.00 | 15,379,727.00 |
| 总资产(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 28,270,957.00 | 13,257,121.00 | 11,420,241.00 | 17,138,627.00 | 21,333,492.00 | 22,884,629.00 |
| 流动负债： | ||||||||||
| 客户存款及垫款(元) | - | - | - | - | - | - | 84,616.00 | - | - | - |
| 短期债务及长期负债本期部分(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 105,958.00 | 106,355.00 | 101,397.00 | 61,642.00 | 165,948.00 | 236,719.00 |
| 融资租赁负债流动(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 128,557.00 | 131,434.00 | 122,077.00 | 435,427.00 | 714,842.00 | 681,744.00 |
| 应付账款及票据(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 1,099,796.00 | 2,059,875.00 | 4,497,508.00 | 2,503,740.00 | 2,208,455.00 | 3,046,494.00 |
| 应付税项流动(元) | - | - | - | - | - | 11,822.00 | - | - | - | - |
| 其他应付款及应计费用(元) | - | 会员可见 | 会员可见 | - | - | - | - | - | - | - |
| 衍生工具负债流动(元) | - | 会员可见 | 会员可见 | - | - | 366,586.00 | - | - | - | - |
| 流动负债其他项目(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 1,029,380.00 | 988,418.00 | 919,309.00 | 999,558.00 | 1,933,008.00 | 2,038,094.00 |
| 流动负债合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2,363,691.00 | 3,664,490.00 | 5,724,907.00 | 4,000,367.00 | 5,022,253.00 | 6,003,051.00 |
| 非流动负债： | ||||||||||
| 长期债务(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 290,044.00 | 337,804.00 | 357,243.00 | 138,017.00 | 222,962.00 | 11,458.00 |
| 融资租赁负债非流动(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 86,534.00 | 119,622.00 | 137,715.00 | 902,840.00 | 1,697,820.00 | 1,843,592.00 |
| 应付账款及票据非流动(元) | - | 会员可见 | 会员可见 | - | - | - | - | - | - | - |
| 衍生工具负债非流动(元) | - | - | - | 会员可见 | 1,803,367.00 | 3,695.00 | 2,180,389.00 | 8,376,440.00 | 7,992,930.00 | 913,387.00 |
| 递延所得税负债非流动(元) | - | 会员可见 | 会员可见 | - | - | - | - | - | - | - |
| 非流动负债其他项目(元) | 会员可见 | - | - | - | - | - | - | - | - | - |
| 非流动负债合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2,179,945.00 | 461,121.00 | 2,675,347.00 | 9,417,297.00 | 9,913,712.00 | 2,768,437.00 |
| 总负债(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 4,543,636.00 | 4,125,611.00 | 8,400,254.00 | 13,417,664.00 | 14,935,965.00 | 8,771,488.00 |
| 股东权益： | ||||||||||
| 普通股(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 80,822,387.00 | 62,997,017.00 | 55,421,479.00 | 52,494,758.00 | 52,268,158.00 | 51,816,439.00 |
| 留存收益(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -70,810,000.00 | -67,203,876.00 | -65,609,357.00 | -61,956,734.00 | -58,930,757.00 | -50,523,608.00 |
| 其他储备(元) | - | 会员可见 | 会员可见 | - | - | 12,219,139.00 | - | - | - | - |
| 累计其他全面收益(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 1,114,938.00 | 1,119,230.00 | 1,127,048.00 | 1,130,252.00 | 1,053,709.00 | 1,061,148.00 |
| 归属于母公司股东权益其他项目(元) | 会员可见 | - | - | 会员可见 | 12,599,996.00 | - | 12,080,817.00 | 12,052,687.00 | 12,006,417.00 | 11,759,162.00 |
| 归属于母公司股东权益(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 23,727,321.00 | 9,131,510.00 | 3,019,987.00 | 3,720,963.00 | 6,397,527.00 | 14,113,141.00 |
| 股东权益合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 23,727,321.00 | 9,131,510.00 | 3,019,987.00 | 3,720,963.00 | 6,397,527.00 | 14,113,141.00 |
| 负债及股东权益合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 28,270,957.00 | 13,257,121.00 | 11,420,241.00 | 17,138,627.00 | 21,333,492.00 | 22,884,629.00 |
| 公告日期 | 2026-04-14 | 2026-01-13 | 2025-11-28 | 2025-07-11 | 2025-04-08 | 2025-01-13 | 2024-12-20 | 2024-07-15 | 2024-04-15 | 2024-01-16 |
| 会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 | 国际会计准则 |
| 审计意见 | ||||||||||
| 核数师 |