2023 Q4 Form 10-K Financial Statement

#000164033423002189 Filed on November 16, 2023

View on sec.gov

Income Statement

Concept 2023 Q4 2023 Q3 2023
Revenue $25.00K $25.00K $100.0K
YoY Change 0.0% 0.0% 140.01%
Cost Of Revenue $22.90K $22.86K $94.63K
YoY Change 0.03% -40.17% 147.63%
Gross Profit $2.010K $2.140K $5.372K
YoY Change -4.6% -116.2% 55.62%
Gross Profit Margin 8.04% 8.56% 5.37%
Selling, General & Admin $64.91K $7.100M $7.126M
YoY Change 1080.18% 143331.52% 19722.11%
% of Gross Profit 3229.35% 331769.16% 132651.71%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization
YoY Change
% of Gross Profit
Operating Expenses $64.91K $7.100M $7.124M
YoY Change 1081.27% -78987.33% 19714.35%
Operating Profit -$62.90K -$7.098M -$7.121M
YoY Change 1756.58% 168491.92% 21808.44%
Interest Expense $919.00 -$1.150K $3.990K
YoY Change 10.32% 91.67% 158.75%
% of Operating Profit
Other Income/Expense, Net -$91.00 -$3.977K
YoY Change -110.92% -357.91%
Pretax Income -$62.99K -$7.099M -$7.125M
YoY Change 1392.35% 147485.45% 20827.79%
Income Tax $0.00 $0.00 $0.00
% Of Pretax Income
Net Earnings -$62.99K -$7.099M -$7.125M
YoY Change 1392.35% 147485.45% 20827.79%
Net Earnings / Revenue -251.97% -28395.44% -7124.59%
Basic Earnings Per Share
Diluted Earnings Per Share $0.00 -$0.21 -$0.20
COMMON SHARES
Basic Shares Outstanding 35.41M shares
Diluted Shares Outstanding 35.54M shares

Balance Sheet

Concept 2023 Q4 2023 Q3 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $37.44K $118.6K $118.6K
YoY Change 1160.61% 3737.22% 3737.22%
Cash & Equivalents $37.44K $118.6K
Short-Term Investments
Other Short-Term Assets $0.00 $2.700K $2.700K
YoY Change -100.0% 4400.0% 4400.0%
Inventory
Prepaid Expenses $0.00
Receivables $8.333K $8.333K $8.330K
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $45.78K $129.6K $129.6K
YoY Change 256.16% 930.88% 931.03%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets $0.00 $0.00 $0.00
YoY Change
TOTAL ASSETS
Total Short-Term Assets $45.78K $129.6K $129.6K
Total Long-Term Assets $0.00 $0.00 $0.00
Total Assets $45.78K $129.6K $129.6K
YoY Change 256.16% 930.88% 931.03%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $29.74K $32.39K $32.39K
YoY Change 62.68% 90.12% 90.19%
Accrued Expenses $0.00 $0.00
YoY Change -100.0% -100.0%
Deferred Revenue
YoY Change
Short-Term Debt $28.40K $47.50K $47.50K
YoY Change -25.16% 39.91% 39.91%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $58.13K $79.88K $79.88K
YoY Change -8.96% 32.73% 32.71%
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 $58.13K $79.88K $79.88K
Total Long-Term Liabilities $0.00 $0.00 $0.00
Total Liabilities $58.13K $79.88K $79.88K
YoY Change -8.96% 32.73% 32.71%
SHAREHOLDERS EQUITY
Retained Earnings -$7.586M -$7.523M
YoY Change 1785.76% 1789.94%
Common Stock $4.141K $4.141K
YoY Change 5.61% -98.82%
Preferred Stock
YoY Change
Treasury Stock (at cost) $600.00
YoY Change 0.0%
Treasury Stock Shares
Shareholders Equity -$12.36K $49.72K $49.72K
YoY Change
Total Liabilities & Shareholders Equity $45.78K $129.6K $129.6K
YoY Change 256.16% 930.88% 931.03%

Cashflow Statement

Concept 2023 Q4 2023 Q3 2023
OPERATING ACTIVITIES
Net Income -$62.99K -$7.099M -$7.125M
YoY Change 1392.35% 147485.45% 20827.79%
Depreciation, Depletion And Amortization
YoY Change
Cash From Operating Activities -$62.02K -$88.07K -$98.07K
YoY Change 1405.41% 1346.14% 235.16%
INVESTING ACTIVITIES
Capital Expenditures
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 $200.0K
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -$19.10K 203.5K $213.6K
YoY Change -577.55% 3971.0% 560.38%
NET CHANGE
Cash From Operating Activities -$62.02K -88.07K -$98.07K
Cash From Investing Activities $0.00
Cash From Financing Activities -$19.10K 203.5K $213.6K
Net Change In Cash -$81.13K 115.5K $115.5K
YoY Change 67504.17% -10694.5% 3653.07%
FREE CASH FLOW
Cash From Operating Activities -$62.02K -$88.07K -$98.07K
Capital Expenditures
Free Cash Flow
YoY Change

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CY2023 pnht Organization Description Of Business And Going Concern
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<p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;"><strong>NOTE 1 –</strong> <strong>ORGANIZATION, DESCRIPTION OF BUSINESS AND GOING CONCERN</strong></p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Panamera Holdings Corporation (the “Company”) is a Nevada corporation incorporated on May 20, 2014. It is based in Houston, TX. Effective October 21, 2021, the Company changed its name from Panamera Healthcare Corporation to Panamera Holdings Corporation and increased the number of authorized shares of common stock from 150,000,000 shares of common stock to 550,000,000 shares of common stock, par value $0.0001 per share. The Company’s fiscal year end is July 31.</p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">The Company intended to offer management and consulting services to healthcare organizations but has redirected its efforts to now pursuing business opportunities, including but not limited to the environmental services industry, emerging innovative technologies and individual health choices led by innovation with integration. To date, the Company’s activities have been limited to its formation and the raising of equity capital and consulting services related to an agreement effective on March 1, 2022, with First DP Ventures, LP dba First Primary Care of Houston, Texas.</p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">On June 2, 2023, The Company’s Board of Directors approved the creation of three wholly-owned subsidiaries, named Panamera Metals Corporation, Panamera Technologies Corporation and Panamera Waste Corporation. On July 20, 2023, the three wholly-owned subsidiaries were registered in the State of Texas.  </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;"><strong><em>Going Concern</em></strong></p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of July 31, 2023, the Company has suffered recurring losses from operations, has an accumulated deficit of $7,522,698 and earned limited revenues of $100,001 during the year ended July 31, 2023. The Company intends to fund operations through equity financing arrangements and related party advances, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending July 31, 2024.</p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">The ability of the Company to emerge from an early stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings.</p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.</p>
CY2023 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">The Company’s consolidated financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.</p>
CY2023 pnht Fixed Monthly Payment
FixedMonthlyPayment
8333 usd
CY2023Q3 us-gaap Customer Deposits Current
CustomerDepositsCurrent
0 usd
CY2022Q3 us-gaap Customer Deposits Current
CustomerDepositsCurrent
1500 usd
CY2023 pnht Shareholder Financed For Operation Expense
ShareholderFinancedForOperationExpense
13553 usd
CY2022 pnht Shareholder Financed For Operation Expense
ShareholderFinancedForOperationExpense
32338 usd
CY2023Q3 pnht Loan To Related Parties
LoanToRelatedParties
47499 usd
CY2022Q3 pnht Loan To Related Parties
LoanToRelatedParties
33946 usd
CY2023 pnht Interest On Related Party Loans
InterestOnRelatedPartyLoans
3990 usd
CY2022 pnht Interest On Related Party Loans
InterestOnRelatedPartyLoans
1542 usd
CY2023 us-gaap Salaries And Wages
SalariesAndWages
2800 usd
CY2022 us-gaap Salaries And Wages
SalariesAndWages
0 usd
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
CY2023Q3 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
7522698 usd
CY2022Q3 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
398040 usd
CY2023Q3 pnht Effective Tax Rate
EffectiveTaxRate
0.21 pure
CY2023Q3 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
1579767 usd
CY2023Q3 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
1579767 usd
CY2023Q3 us-gaap Deferred Tax Assets Net
DeferredTaxAssetsNet
0 usd
CY2023Q2 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
7522698 usd
CY2023 pnht Expiry Period Description
ExpiryPeriodDescription
which begin to expire between 2038 and 2042
CY2023 pnht Ownership Changes In Operating Loss Carry Forward
OwnershipChangesInOperatingLossCarryForward
0.50 pure
CY2022Q4 pnht Common Stock Surrender Shares
CommonStockSurrenderShares
6000000 shares
CY2023Q3 pnht Restrictedcommon Stock Share Issued
RestrictedcommonStockShareIssued
2000000 shares
CY2023 us-gaap Increase Decrease Due From Other Related Parties
IncreaseDecreaseDueFromOtherRelatedParties
2000 usd
CY2022Q3 us-gaap Common Unit Issued
CommonUnitIssued
39210000 shares
CY2023Q3 us-gaap Common Unit Issued
CommonUnitIssued
41410000 shares
CY2023Q3 us-gaap Common Unit Outstanding
CommonUnitOutstanding
35410000 shares
CY2023Q3 pnht Treasury Common Stock Shares
TreasuryCommonStockShares
6000000 shares
CY2023Q3 us-gaap Treasury Stock Value
TreasuryStockValue
600 usd
CY2023 us-gaap Revenues
Revenues
100001 usd
CY2023Q3 pnht Accounts Receivable Diverted Current
AccountsReceivableDivertedCurrent
8333 usd
CY2022Q3 pnht Accounts Receivable Diverted Current
AccountsReceivableDivertedCurrent
8332 usd
CY2023 us-gaap Cost Of Revenue
CostOfRevenue
94629 usd
CY2022 us-gaap Cost Of Revenue
CostOfRevenue
38214 usd

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