$BRWC
Birdie Win Corp

2023 Q4 Form 10-K Financial Statement

#000149315223037773 Filed on October 20, 2023

View on sec.gov

Income Statement

Concept 2023 Q4 2023 Q3 2023
Revenue $5.000K $10.00K $20.00K
YoY Change 0.0% -33.33%
Cost Of Revenue $0.00
YoY Change
Gross Profit $5.000K $10.00K $20.00K
YoY Change 0.0% -32.67%
Gross Profit Margin 100.0% 100.0% 100.0%
Selling, General & Admin $16.81K $10.00K $30.00K
YoY Change 68.1% 0.0% -50.0%
% of Gross Profit 336.2% 100.0% 150.0%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $186.00 $0.00 $744.00
YoY Change 0.0% 22.77%
% of Gross Profit 3.72% 0.0% 3.72%
Operating Expenses $16.99K $10.00K $30.00K
YoY Change 162.6% 0.0% -50.0%
Operating Profit -$11.99K $0.00 -$9.981K
YoY Change 715.3% -100.0% -61.69%
Interest Expense
YoY Change
% of Operating Profit
Other Income/Expense, Net $0.00 $2.088K
YoY Change 275.54%
Pretax Income -$11.99K -$10.00K -$7.893K
YoY Change 1046.56% 0.0% -69.04%
Income Tax $0.00
% Of Pretax Income
Net Earnings -$11.99K -$10.00K -$7.893K
YoY Change 1046.56% 0.0% -69.04%
Net Earnings / Revenue -239.86% -100.0% -39.47%
Basic Earnings Per Share $0.00 $0.00
Diluted Earnings Per Share $0.00 $0.00 $0.00
COMMON SHARES
Basic Shares Outstanding 5.040M shares 5.040M shares
Diluted Shares Outstanding 5.040M shares 5.040M shares

Balance Sheet

Concept 2023 Q4 2023 Q3 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $990.00 $0.00 $0.00
YoY Change -90.1% -100.0% -100.0%
Cash & Equivalents $989.00 $0.00
Short-Term Investments
Other Short-Term Assets $3.420K $0.00 $0.00
YoY Change
Inventory
Prepaid Expenses $3.415K $2.666K
Receivables $10.00K $10.00K
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $4.404K $12.72K $10.00K
YoY Change -80.34% -41.93% -50.0%
LONG-TERM ASSETS
Property, Plant & Equipment $669.00 $855.00 $0.00
YoY Change -52.65% -46.53%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $669.00 $855.00 $0.00
YoY Change -52.65% -46.53%
TOTAL ASSETS
Total Short-Term Assets $4.404K $12.72K $10.00K
Total Long-Term Assets $669.00 $855.00 $0.00
Total Assets $5.073K $13.58K $10.00K
YoY Change -78.69% -42.24% -50.0%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses $2.500K $5.000K $10.00K
YoY Change 0.0% 100.0%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $11.28K $7.790K $10.00K
YoY Change 0.93% -20.72% 0.0%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00 $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $0.00 $0.00 $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $11.28K $7.790K $10.00K
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $11.28K $7.790K $10.00K
YoY Change 0.93% -20.72% 0.0%
SHAREHOLDERS EQUITY
Retained Earnings -$45.81K -$33.81K
YoY Change 69.86% 30.45%
Common Stock $5.040K $5.040K
YoY Change 0.0% 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity -$6.207K $5.786K $10.00K
YoY Change
Total Liabilities & Shareholders Equity $5.073K $13.58K $10.00K
YoY Change -78.69% -42.24% -50.0%

Cashflow Statement

Concept 2023 Q4 2023 Q3 2023
OPERATING ACTIVITIES
Net Income -$11.99K -$10.00K -$7.893K
YoY Change 1046.56% 0.0% -69.04%
Depreciation, Depletion And Amortization $186.00 $0.00 $744.00
YoY Change 0.0% 22.77%
Cash From Operating Activities $989.00 -$10.00K -$19.31K
YoY Change -118.07% 0.0% -45.14%
INVESTING ACTIVITIES
Capital Expenditures $0.00
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities $0.00
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 0.000
YoY Change
NET CHANGE
Cash From Operating Activities $989.00 -10.00K -$19.31K
Cash From Investing Activities 0.000
Cash From Financing Activities 0.000
Net Change In Cash $989.00 -10.00K -$19.31K
YoY Change -119.59% 0.0% 3709.07%
FREE CASH FLOW
Cash From Operating Activities $989.00 -$10.00K -$19.31K
Capital Expenditures $0.00
Free Cash Flow -$10.00K -$19.31K
YoY Change 0.0% -47.1%

Facts In Submission

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<p id="xdx_849_eus-gaap--UseOfEstimates_zv3eESXr7fi7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zhVWwlaNzpmj">Use of Estimates</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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-7893 usd
CY2022 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
-25494 usd
CY2023Q3 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
33814 usd
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
CY2023Q3 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
7101 usd
CY2023Q3 us-gaap Deferred Tax Assets Operating Loss Carryforwards Domestic
DeferredTaxAssetsOperatingLossCarryforwardsDomestic
7101 usd
CY2022Q3 us-gaap Deferred Tax Assets Operating Loss Carryforwards Domestic
DeferredTaxAssetsOperatingLossCarryforwardsDomestic
5443 usd
CY2023Q3 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
7101 usd
CY2022Q3 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
5443 usd
CY2023Q3 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
7101 usd
CY2023 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
20000 usd
CY2023 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
29981 usd
CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
-9981 usd
CY2022 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
30000 usd
CY2022 us-gaap Cost Of Revenue
CostOfRevenue
294 usd
CY2022 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
55756 usd
CY2022 us-gaap Operating Income Loss
OperatingIncomeLoss
-26050 usd
CY2022Q3 us-gaap Assets
Assets
23505 usd
CY2022 us-gaap Payments To Acquire Other Property Plant And Equipment
PaymentsToAcquireOtherPropertyPlantAndEquipment
1304 usd
CY2023 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
20000 usd
CY2023 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
29981 usd
CY2023 us-gaap Operating Income Loss
OperatingIncomeLoss
-9981 usd
CY2023Q3 us-gaap Assets
Assets
13576 usd
CY2022 us-gaap Revenue From Contract With Customer Excluding Assessed Tax
RevenueFromContractWithCustomerExcludingAssessedTax
30000 usd
CY2022 us-gaap Cost Of Revenue
CostOfRevenue
294 usd
CY2022 us-gaap General And Administrative Expense
GeneralAndAdministrativeExpense
55756 usd
CY2022 us-gaap Operating Income Loss
OperatingIncomeLoss
-26050 usd
CY2022Q3 us-gaap Assets
Assets
23505 usd
CY2022 us-gaap Payments To Acquire Other Property Plant And Equipment
PaymentsToAcquireOtherPropertyPlantAndEquipment
1304 usd
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-7893 usd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
-19312 usd

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0001493152-23-037773-index.html Edgar Link pending
0001493152-23-037773.txt Edgar Link pending
0001493152-23-037773-xbrl.zip Edgar Link pending
brwc-20230731.xsd Edgar Link pending
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brwc-20230731_cal.xml Edgar Link unprocessable
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brwc-20230731_pre.xml Edgar Link unprocessable
form10-k_htm.xml Edgar Link completed
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