CSUI CANNABIS SUISSE CORP.

Overview and Growth

In fiscal 2026, CANNABIS SUISSE CORP. recorded $0.00 of revenue, net income of $122.74K, and an operating cash outflow of $40.32K. Revenue was 100.0% below fiscal 2025 revenue of $22.50K, marking a top-line contraction. Diluted earnings per share were $0.00, translating the period’s attributable earnings into the amount reported for each diluted share. The diluted weighted-average share count was 210.88M, linking total earnings with the per-share result received by shareholders. The diluted share count was 198.4% higher than fiscal 2025, when diluted shares averaged 70.68M, adding context to the EPS comparison. Total assets stood at $407.48K, showing the scale of resources supporting revenue, earnings, liquidity, and financing.

Profitability

Direct costs exceeded revenue, producing a gross loss of $931.00 before operating expenses. The company recorded an operating loss of $267.82K after the reported operating expense base. The bottom-line result was net income of $122.74K, after the operating, financing, tax, and other items recognized for the period. EBITDA was negative $263.57K, showing a deficit before interest, taxes, depreciation, and amortization. Before income taxes, the company reported $122.74K of earnings, providing a bridge between the operating result and final net income. Income tax expense totaled $0.00, providing the reported tax component that separates pretax and after-tax earnings. Relative to pretax income, the tax provision measured 0.0%, quantifying the portion of pre-tax earnings paid in income tax. The net-income-to-assets relationship measured 30.1%, showing earnings relative to the full balance sheet. Net income of $122.74K replaced the $456.14K loss reported in fiscal 2025.

Liquidity and Capital Structure

At period end, the $407.48K asset base was financed through $2.09M of liabilities and -$1.68M of equity. Equity was negative at -$1.68M, meaning liabilities exceeded the residual book value available to shareholders and weakening balance-sheet resilience. The near-term balance sheet paired $53.19K of current assets with $565.40K of current liabilities at the reporting date. At 0.09x, current liabilities exceeded current assets and placed pressure on the company’s near-term liquidity position. Reported cash and equivalents were $476.00, separating immediately recognizable cash resources from the rest of the current-asset base. Measured only with cash and equivalents, coverage of current liabilities was 0.1%, excluding receivables and other current assets. Borrowings totaled $695.70K, adding a fixed financing obligation alongside the company’s equity capital. Debt represented 170.7% of total assets, placing borrowing in the context of the company’s full resource base. The equity-to-assets relationship was -412.1%, placing book capital against the total resource base. The liabilities-to-assets relationship was 512.1%, placing reported obligations against the full positive asset balance. Cash and equivalents equaled 0.1% of total assets, showing the liquid cash component within the company’s broader resource base. Compared with $635.08K in fiscal 2025, the current asset base moved 35.8% and finished lower. Cash and equivalents were 83.3% lower than fiscal 2025 cash of $2.85K, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $40.32K, rather than cash generation from operations. Compared with a $45.11K operating cash outflow in fiscal 2025, the current outflow improved to $40.32K.

Based on the annual report for the fiscal year ending May 31, 2026. Analysis generated Oct 21, 2026.