资产负债表（Vision Marine Technologies Inc）
| 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 | 2023年年报 | 2023年三季报 | 2023年中报 | 2023年一季报 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 截止日期 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 | 2023-11-30 | 2023-08-31 | 2023-05-31 | 2023-02-28 | 2022-11-30 |
| 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 | 合并报表 |
| 报表年结日 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 | 0831 |
| 原始币种 | 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 | 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 | 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 | 341,308.00 | 1,185,083.00 | 841,988.00 | 3,359,257.00 | 1,536,064.00 | 4,115,652.00 | 1,654,898.00 |
| 应收账款及票据(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 323,241.00 | 376,703.00 | 500,676.00 | 550,836.00 | 583,390.00 | 710,390.00 | 304,901.00 |
| 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 | 2,792,801.00 | 3,908,071.00 | 2,889,554.00 | 2,032,926.00 | 1,064,745.00 | 711,238.00 | 1,188,042.00 |
| 存货(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 5,488,411.00 | 4,781,765.00 | 3,182,731.00 | 2,445,554.00 | 2,719,508.00 | 2,518,571.00 | 2,634,405.00 |
| 可收回本期税项(元) | 会员可见 | 会员可见 | - | 会员可见 | 16,243.00 | 42,238.00 | 89,953.00 | 98,540.00 | 184,099.00 | 297,816.00 | 681,663.00 |
| 流动资产合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 8,962,004.00 | 10,293,860.00 | 7,504,902.00 | 8,487,113.00 | 6,087,806.00 | 8,353,667.00 | 6,463,909.00 |
| 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 | 1,557,492.00 | 2,296,299.00 | 2,244,064.00 | 2,313,926.00 | 2,354,863.00 | 2,315,005.00 | 2,340,012.00 |
| 无形资产(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 898,233.00 | 885,400.00 | 925,526.00 | 966,724.00 | 1,006,063.00 | 1,045,581.00 | 1,085,037.00 |
| 商誉(元) | - | - | - | - | 4,430,182.00 | 5,431,975.00 | 9,714,558.00 | 9,680,941.00 | 9,726,002.00 | 9,708,836.00 | 9,711,697.00 |
| 递延所得税资产非流动(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 103,875.00 | 185,950.00 | 97,609.00 | 68,460.00 | - | - | - |
| 长期投资(元) | - | - | 会员可见 | 会员可见 | 6,011.00 | 114,578.00 | 115,155.00 | 114,755.00 | 115,291.00 | 115,087.00 | 108,332.00 |
| 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 | 1,180,830.00 | 2,125,430.00 | 2,282,815.00 | 2,414,593.00 | 2,613,667.00 | 2,184,051.00 | 4,987,988.00 |
| 非流动资产合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 8,176,623.00 | 11,039,632.00 | 15,379,727.00 | 15,559,399.00 | 15,815,886.00 | 15,368,560.00 | 18,233,066.00 |
| 总资产(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 17,138,627.00 | 21,333,492.00 | 22,884,629.00 | 24,046,512.00 | 21,903,692.00 | 23,722,227.00 | 24,696,975.00 |
| 流动负债： | |||||||||||
| 客户存款及垫款(元) | - | - | - | 会员可见 | - | - | - | - | - | - | - |
| 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 | 61,642.00 | 165,948.00 | 236,719.00 | 271,546.00 | 293,980.00 | 333,965.00 | 74,002.00 |
| 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 | 435,427.00 | 714,842.00 | 681,744.00 | 647,638.00 | 673,267.00 | 575,189.00 | 581,405.00 |
| 应付账款及票据(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2,503,740.00 | 2,208,455.00 | 3,046,494.00 | 1,909,900.00 | 2,012,861.00 | 1,816,486.00 | 2,519,035.00 |
| 应付税项流动(元) | - | - | 会员可见 | - | - | - | - | - | - | 32,170.00 | 12,162.00 |
| 其他应付款及应计费用(元) | - | - | - | - | - | - | - | - | - | 975,000.00 | - |
| 衍生工具负债流动(元) | - | - | 会员可见 | - | - | - | - | - | - | - | - |
| 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 | 999,558.00 | 1,933,008.00 | 2,038,094.00 | 2,021,093.00 | 980,582.00 | 875,511.00 | 1,192,335.00 |
| 流动负债合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 4,000,367.00 | 5,022,253.00 | 6,003,051.00 | 4,850,177.00 | 3,960,690.00 | 4,608,321.00 | 4,378,939.00 |
| 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 | 138,017.00 | 222,962.00 | 11,458.00 | 33,783.00 | 96,714.00 | 116,981.00 | 136,067.00 |
| 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 | 902,840.00 | 1,697,820.00 | 1,843,592.00 | 1,994,156.00 | 2,151,685.00 | 1,796,082.00 | 1,941,616.00 |
| 衍生工具负债非流动(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 8,376,440.00 | 7,992,930.00 | 913,387.00 | 5,558,822.00 | 3,253,024.00 | 3,776,237.00 | - |
| 递延所得税负债非流动(元) | - | - | - | - | - | - | - | 45,137.00 | 151,112.00 | 150,867.00 | 188,044.00 |
| 非流动负债合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 9,417,297.00 | 9,913,712.00 | 2,768,437.00 | 7,631,898.00 | 5,652,535.00 | 5,840,167.00 | 2,265,727.00 |
| 总负债(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 13,417,664.00 | 14,935,965.00 | 8,771,488.00 | 12,482,075.00 | 9,613,225.00 | 10,448,488.00 | 6,644,666.00 |
| 股东权益： | |||||||||||
| 普通股(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 52,494,758.00 | 52,268,158.00 | 51,816,439.00 | 50,395,717.00 | 46,851,134.00 | 45,406,690.00 | 43,582,805.00 |
| 留存收益(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -61,956,734.00 | -58,930,757.00 | -50,523,608.00 | -51,548,737.00 | -47,254,491.00 | -44,159,272.00 | -37,457,993.00 |
| 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 | 1,130,252.00 | 1,053,709.00 | 1,061,148.00 | 1,032,628.00 | 1,093,086.00 | 1,054,506.00 | 1,053,733.00 |
| 归属于母公司股东权益其他项目(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 12,052,687.00 | 12,006,417.00 | 11,759,162.00 | 11,684,829.00 | 11,600,738.00 | 10,971,815.00 | 10,873,764.00 |
| 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 | 3,720,963.00 | 6,397,527.00 | 14,113,141.00 | 11,564,437.00 | 12,290,467.00 | 13,274,069.00 | 18,052,309.00 |
| 股东权益合计(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 3,720,963.00 | 6,397,527.00 | 14,113,141.00 | 11,564,437.00 | 12,290,467.00 | 13,274,069.00 | 18,052,309.00 |
| 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 | 17,138,627.00 | 21,333,492.00 | 22,884,629.00 | 24,046,512.00 | 21,903,692.00 | 23,722,557.00 | 24,696,975.00 |
| 公告日期 | 2025-07-11 | 2025-04-08 | 2025-01-13 | 2024-12-20 | 2024-07-15 | 2024-04-15 | 2024-01-16 | 2023-11-30 | 2023-07-13 | 2023-04-13 | 2023-01-13 |
| 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 | 国际会计准则 |
| 审计意见 | |||||||||||
| 核数师 |