C21 Investments Inc.: 20-F filed 2024-08-08

Name: C21 Investments Inc.: 20-F filed 2024-08-08
Creator: C21 Investments Inc.

What C21 Investments Inc. reported in its annual report (foreign private issuer) filed 2024-08-08 (fiscal FY 2024): 43 published measures, 129 facts as tagged in accession 0001062993-24-014658.

This filing

Form: 20-F (annual report (foreign private issuer))
Filed: 2024-08-08
Fiscal period: fiscal FY 2024
Accession: 0001062993-24-014658 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All C21 Investments Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit
At 2024-03-31	55,225,836	USD
At 2024-01-31	54,528,934	USD
At 2023-01-31	58,311,404	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit
At 2024-03-31	24,252,424	USD
At 2024-01-31	23,481,926	USD
At 2023-01-31	23,996,328	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2024-03-31	30,973,412	USD
At 2024-01-31	31,047,008	USD
At 2023-01-31	34,315,076	USD
At 2022-01-31	33,728,602	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	-74,404	USD	60
2023-02-01 to 2024-01-31	-3,305,285	USD	365
2022-02-01 to 2023-01-31	293,211	USD	365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	51,483	USD	60
2023-02-01 to 2024-01-31	521,579	USD	365
2022-02-01 to 2023-01-31	442,285	USD	365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	4,464,950	USD	60
2023-02-01 to 2024-01-31	28,285,200	USD	365
2022-02-01 to 2023-01-31	28,888,410	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit
At 2024-03-31	-72,851,401	USD
At 2024-01-31	-72,776,997	USD
At 2023-01-31	-69,471,712	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	120,047,814	shares	60
2023-02-01 to 2024-01-31	120,047,814	shares	365
2022-02-01 to 2023-01-31	120,047,814	shares	365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	122,880,907	shares	60
2023-02-01 to 2024-01-31	122,880,907	shares	365
2022-02-01 to 2023-01-31	122,880,907	shares	365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	0	USD/shares	60
2023-02-01 to 2024-01-31	-0.03	USD/shares	365
2022-02-01 to 2023-01-31	0	USD/shares	365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	0	USD/shares	60
2023-02-01 to 2024-01-31	-0.03	USD/shares	365
2022-02-01 to 2023-01-31	0	USD/shares	365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	372,743	USD	60
2023-02-01 to 2024-01-31	3,482,125	USD	365
2022-02-01 to 2023-01-31	2,809,768	USD	365

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit
At 2024-03-31	3,390,933	USD
At 2024-01-31	3,433,094	USD
At 2023-01-31	4,685,118	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	0	USD	60
2023-02-01 to 2024-01-31	22,128	USD	365
2022-02-01 to 2023-01-31	209,441	USD	365

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	289,906	USD	60
2023-02-01 to 2024-01-31	1,472,028	USD	365
2022-02-01 to 2023-01-31	3,955,238	USD	365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit
At 2024-03-31	8,138,322	USD
At 2024-01-31	7,242,354	USD
At 2023-01-31	8,599,294	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	0	USD	60
2023-02-01 to 2024-01-31	35,210	USD	365
2022-02-01 to 2023-01-31	456,691	USD	365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit
At 2024-03-31	15,047,157	USD
At 2024-01-31	14,165,140	USD
At 2023-01-31	14,974,267	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit
At 2024-03-31	1,456,637	USD
At 2024-01-31	1,188,133	USD
At 2023-01-31	1,842,089	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit
At 2024-03-31	28,541,323	USD
At 2024-01-31	28,541,323	USD
At 2023-01-31	28,541,323	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit
At 2024-03-31	6,286,590	USD
At 2024-01-31	6,482,865	USD
At 2023-01-31	7,886,825	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit
At 2024-03-31	238,023	USD
At 2024-01-31	189,192	USD
At 2023-01-31	401,476	USD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit
At 2024-03-31	2,866,054	USD
At 2024-01-31	2,708,721	USD
At 2023-01-31	4,173,573	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	1,776,300	USD	60
2023-02-01 to 2024-01-31	11,149,766	USD	365
2022-02-01 to 2023-01-31	13,401,146	USD	365

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	2,688,650	USD	60
2023-02-01 to 2024-01-31	17,135,434	USD	365
2022-02-01 to 2023-01-31	15,487,264	USD	365

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	1,486,394	USD	60
2023-02-01 to 2024-01-31	9,677,738	USD	365
2022-02-01 to 2023-01-31	9,445,908	USD	365

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit
At 2024-03-31	120,047,814	shares
At 2024-01-31	120,047,814	shares
At 2023-01-31	120,047,814	shares

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit
At 2024-03-31	-2,271,248	USD
At 2024-01-31	-2,272,056	USD
At 2023-01-31	-2,287,145	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2024-03-31	9,507,796	USD
At 2024-01-31	9,567,136	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit
At 2024-03-31	5,346,130	USD
At 2024-01-31	5,294,647	USD
At 2023-01-31	6,032,170	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit
At 2024-03-31	1,955,197	USD
At 2024-01-31	1,861,553	USD
At 2023-01-31	1,347,052	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit
At 2024-03-31	524,058	USD
At 2024-01-31	415,323	USD
At 2023-01-31	450,485	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit
At 2024-03-31	592,613	USD
At 2024-01-31	751,139	USD
At 2023-01-31	881,628	USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

Period	Value	Unit
At 2024-03-31	1,205,625	USD
At 2024-01-31	1,227,202	USD
At 2023-01-31	1,284,402	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	321,304	USD	60
2023-02-01 to 2024-01-31	258,657	USD	365
2022-02-01 to 2023-01-31	4,191,308	USD	365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	-73,596	USD	60
2023-02-01 to 2024-01-31	-3,290,196	USD	365
2022-02-01 to 2023-01-31	377,033	USD	365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	93,644	USD	60
2023-02-01 to 2024-01-31	559,712	USD	365
2022-02-01 to 2023-01-31	533,702	USD	365

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	207,225	USD	60
2023-02-01 to 2024-01-31	1,408,976	USD	365
2022-02-01 to 2023-01-31	1,843,366	USD	365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	196,275	USD	60
2023-02-01 to 2024-01-31	1,332,507	USD	365
2022-02-01 to 2023-01-31	1,337,336	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	510,550	USD	60
2023-02-01 to 2024-01-31	3,233,053	USD	365
2022-02-01 to 2023-01-31	2,866,688	USD	365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	-137,807	USD	60
2023-02-01 to 2024-01-31	249,072	USD	365
2022-02-01 to 2023-01-31	-56,920	USD	365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	0	USD	60
2023-02-01 to 2024-01-31	51,562	USD	365
2022-02-01 to 2023-01-31	505,747	USD	365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2024-02-01 to 2024-03-31	74,639	USD	60
2023-02-01 to 2024-01-31	-1,948,095	USD	365
2022-02-01 to 2023-01-31	293,553	USD	365

Inspect the source

Entity: C21 Investments Inc. / CIK 0000831609
Captured: 2026-09-19T15:08:23.168Z
SEC response SHA-256: 1b6fb1087f543a03afd7f23ee7a162b24d0194a2a8a65d69b938fd9c86aa6e96

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000831609.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))