-Sheet1 FCF Numbers in Millions of the reported currency, except per share items Income...

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-Sheet1 FCF 	Numbers in Millions of the reported currency, except per share items 	Income Statement						Cash Flow						Balance Sheet 	For the Fiscal Period Ending	12 months  Aug-31-2018	12 months  Aug-31-2019	12 months  Aug-31-2020	LTM  12 months  Nov-30-2020		For the Fiscal Period Ending	12 months  Aug-31-2018	12 months  Aug-31-2019	12 months  Aug-31-2020	LTM  12 months  Nov-30-2020		Balance Sheet as of:	#########	#########	#########	######### 	Currency	CAD	CAD	CAD	CAD		Currency	CAD	CAD	CAD	CAD		Currency	CAD	CAD	CAD	CAD 													ASSETS 	Revenue	2.812	0.107	0.881	0.976		Net Income	-2.775	-7.269	-9.601	-10.618		Cash And Equivalents	0.142	0.09	1.627	4.915 	Other Revenue	-	-	-	-		Depreciation & Amort.	0.264	0.539	0.613	0.639		Short Term Investments	-	-	0.008	0.008 	Total Revenue	2.812	0.107	0.881	0.976		Depreciation & Amort., Total	0.264	0.539	0.613	0.639		Total Cash & ST Investments	0.142	0.09	1.635	4.923 	Cost Of Goods Sold	2.289	0.664	0.798	0.997		(Gain) Loss From Sale Of Assets	0.008	0.081	-0.04	-0.022		Accounts Receivable	-	0.065	0.214	0.156 	Gross Profit	0.524	-0.556	0.083	-0.021		(Gain) Loss On Sale Of Invest.	0.1	-	-0.002	-0.002		Other Receivables	0.054	0.064	0.328	0.179 							Stock-Based Compensation	0.401	1.951	1.877	2.034		Total Receivables	0.054	0.129	0.542	0.335 	Selling General & Admin Exp.	2.412	3.509	5.039	5.769		Other Operating Activities	0.092	0.716	2.304	2.307 	Stock-Based Compensation	0.401	1.951	1.877	2.034		Change in Acc. Receivable	0.036	-0.108	-0.173	-0.214		Inventory	0.044	0.006	-	- 	R & D Exp.	0.113	0.148	0.018	0.108		Change In Inventories	0.405	-0.267	0.001	0		Prepaid Exp.	0.054	0.077	0.41	0.36 	Depreciation & Amort.	0.264	0.539	0.432	0.407		Change in Acc. Payable	0.228	0.716	0.203	-0.556		Other Current Assets	-	-	0.085	0.007 	Other Operating Expense/(Income)	-	-	-	-		Change in Other Net Operating Assets	-0.102	-0.12	-0.539	-0.52		Total Current Assets	0.293	0.303	2.672	5.625 							Cash from Ops.	-1.343	-3.761	-5.355	-6.952 	Other Operating Exp., Total	3.19	6.147	7.365	8.318								Gross Property, Plant & Equipment	3.081	3.805	4.145	4.398 							Capital Expenditure	-1.761	-0.875	-0.035	-0.007		Accumulated Depreciation	-0.708	-1.173	-1.708	-1.849 	Operating Income	-2.666	-6.703	-7.282	-8.339		Sale of Property, Plant, and Equipment	0.048	-	-	0.201		Net Property, Plant & Equipment	2.373	2.632	2.438	2.549 							Cash Acquisitions	-	-	0.071	0.071 	Interest Expense	-	-0.051	-0.144	-0.148		Divestitures	-	-	-	-		Other Long-Term Assets	0.066	0.145	0.014	0.014 	Interest and Invest. Income	-	-	0.009	0.009		Invest. in Marketable & Equity Securt.	-0.1	-	-	-		Total Assets	2.732	3.08	5.124	8.188 	Net Interest Exp.	-	-0.051	-0.135	-0.139		Net (Inc.) Dec. in Loans Originated/Sold	-	-	-	- 							Other Investing Activities	-	0.122	-0.164	-0.164		LIABILITIES 	Other Non-Operating Inc. (Exp.)	-	-	0.02	0.076		Cash from Investing	-1.813	-0.753	-0.129	0.1		Accounts Payable	0.334	1.134	1.5	1.26 	EBT Excl. Unusual Items	-2.666	-6.755	-7.397	-8.402								Accrued Exp.	0.078	-	-	- 							Short Term Debt Issued	-	-	0.213	-		Short-term Borrowings	0.246	-	-	0.172 	Impairment of Goodwill	-	-	-	-		Long-Term Debt Issued	-	-	0.46	-		Curr. Port. of Leases	0.13	0.146	0.106	0.134 	Gain (Loss) On Sale Of Invest.	-0.1	-	-	-		Total Debt Issued	-	-	0.673	0.667		Curr. Income Taxes Payable	0.017	-	-	- 	Gain (Loss) On Sale Of Assets	-	-0.081	0.04	0.022		Short Term Debt Repaid	-0.09	-0.079	-	-		Other Current Liabilities	-	0.334	0.402	- 	Asset Writedown	-0.008	-	-	-		Long-Term Debt Repaid	-0.091	-0.187	-0.348	-		Total Current Liabilities	0.806	1.614	2.008	1.566 	Other Unusual Items	-	-0.5	-2.251	-2.251		Total Debt Repaid	-0.181	-0.267	-0.348	-0.34 	EBT Incl. Unusual Items	-2.775	-7.335	-9.608	-10.632								Long-Term Debt	-	-	0.04	0.04 							Issuance of Common Stock	3.076	1.268	6.927	11.66		Long-Term Leases	0.126	0.1	0.276	0.489 	Income Tax Expense	-	-0.066	-0.008	-0.014								Other Non-Current Liabilities	-	-	-	- 	Earnings from Cont. Ops.	-2.775	-7.269	-9.601	-10.618		Total Dividends Paid	-	-	-	-		Total Liabilities	0.932	1.713	2.324	2.095 	Earnings of Discontinued Ops.	-	-	-	-		Special Dividend Paid	-	-	-	-		Common Stock	5.506	4.938	18.937	23.799 	Extraord. Item & Account. Change	-	-	-	-		Other Financing Activities	0.041	3.46	-0.23	-0.23		Additional Paid In Capital	-	-	-	- 	Net Income to Company	-2.775	-7.269	-9.601	-10.618		Cash from Financing	2.936	4.461	7.021	11.757		Retained Earnings	-6.085	-13.354	-22.954	-24.883 													Treasury Stock	-	-	-	- 	Minority Int. in Earnings	-	-	-	-		Net Change in Cash	-0.22	-0.052	1.537	4.905		Comprehensive Inc. and Other	2.379	9.782	6.817	7.177 	Net Income	-2.775	-7.269	-9.601	-10.618								Total Common Equity	1.8	1.366	2.8	6.093 							Supplemental Items 	Pref. Dividends and Other Adj.	-	-	-	-		Cash Interest Paid	NA	0.055	0.062	0.079		Total Equity	1.8	1.366	2.8	6.093 							Cash Taxes Paid	NA	NA	NA	NA 	NI to Common Incl Extra Items	-2.775	-7.269	-9.601	-10.618		Levered Free Cash Flow	NA	-1.57	-2.576	-3.498		Total Liabilities And Equity	2.732	3.08	5.124	8.188 	NI to Common Excl. Extra Items	-2.775	-7.269	-9.601	-10.618		Unlevered Free Cash Flow	NA	-1.538	-2.486	-3.405 							Change in Net Working Capital	NA	-0.976	0.389	0.859		Supplemental Items 	Per Share Items						Net Debt Issued	-0.181	-0.267	0.325	0.327		Total Shares Out. on Filing Date	67.977	53.961	157.476	162.613 	Basic EPS	-0.04	-0.1	-0.15	-0.14		Filing Date	########	########	########	########		Total Shares Out. on Balance Sheet Date	67.977	53.961	95.851	116.725 	Basic EPS Excl. Extra Items	-0.04	-0.1	-0.15	-0.14		Restatement Type	O	NC	O	O		Book Value/Share	0.03	0.03	0.03	0.05 	Weighted Avg. Basic Shares Out.	67.977	72.087	63.812	78.433		Calculation Type	REP	REP	REP	LTM		Tangible Book Value	1.8	1.366	2.8	6.093 													Tangible Book Value/Share	0.03	0.03	0.03	0.05 	Diluted EPS	-0.04	-0.1	-0.15	-0.14								Total Debt	0.502	0.246	0.422	0.834 	Diluted EPS Excl. Extra Items	-0.04	-0.1	-0.15	-0.14								Net Debt	0.36	0.156	-1.213	-4.088 	Weighted Avg. Diluted Shares Out.	67.977	72.087	63.812	78.433								Debt Equivalent Oper. Leases	2.789	NA	0.571	NA 													Inventory Method	NA	Avg Cost	Avg Cost	NA 	Normalized Basic EPS	-0.02	-0.06	-0.07	-0.07								Machinery	1.314	2.109	1.991	1.991 	Normalized Diluted EPS	-0.02	-0.06	-0.07	-0.07								Construction in Progress	0.963	0.473	0.45	0.418 													Leasehold Improvements	0.483	0.57	0.649	0.649 	Dividends per Share	NA	NA	NA	NA								Full Time Employees	NA	16	NA	NA 													Assets under Cap. Lease, Gross	0.321	NA	NA	NA 	Supplemental Items												Assets under Cap. Lease, Accum. Depr.	-0.045	NA	NA	NA 	EBITDA	-2.403	-6.164	-6.84	-7.932								Filing Date	#########	#########	#########	######### 	EBITA	-2.666	-6.703	-7.282	-8.339								Restatement Type	O	NC	O	O 	EBIT	-2.666	-6.703	-7.282	-8.339								Calculation Type	REP	REP	REP	REP 	EBITDAR	-2.054	NA	-6.768	NA 	Effective Tax Rate %	NA	NM	NM	NM 	Current Domestic Taxes	NA	NA	-0.008	-0.008 	Total Current Taxes	-	-	-0.008	-0.008 	Normalized Net Income	-1.666	-4.222	-4.623	-5.251 	Interest on Long Term Debt	NA	0.051	0.144	NA 	Filing Date	Apr-30-2020	Dec-29-2020	Dec-29-2020	######## 	Restatement Type	O	NC	O	O 	Calculation Type	REP	REP	REP	LTM 	Supplemental Operating Expense Items 	Selling and Marketing Exp.	0.049	0.19	0.906	1.17 	General and Administrative Exp.	2.362	3.319	4.133	4.599 	R&D Exp.	0.113	0.148	0.188	0.278 	Net Rental Exp.	0.349	NA	0.071	NA 	Imputed Oper. Lease Interest Exp.	-	-	0.246	- 	Imputed Oper. Lease Depreciation	-	-	-0.174	- 	Stock-Based Comp., Unallocated	0.401	2.011	1.877	2.034 	Stock-Based Comp., Total	0.401	2.011	1.877	2.034 	Calculations 	1) FCFF					2) FCFE	12 Months- Aug 31 2020		Calculations for Net borrowing 	Step 1: Working capital		Final calculation			EBIT	-7.282		Short-term		0 	Change in accounts receivable	0.149	0.149			Interest	0.009		Long-term		0.04 	Change in inventory	ERROR:#VALUE!	-0.006			Taxes	-0.008		Net Borrowing		0.04 	Change in accounts payable	0.366	0.366			Depreciation& Amortization	0.613 	Change in accrued taxes and expenses	ERROR:#VALUE!	0			Change in Working Capital	0.389 	Change in Working capital		-0.223			Capital Expenditure	-0.035 						Net Borrowing	0.04 	Step 2: FCFF from Net Income					FCFE	-6.984 	Net Income	-9.601	-9.601 	Non cash charges	0.613	0.613		NEW:	FCFE 	Interest expense (1-tax rate)	-0.155990008	-0.155990008			FFCF	-8.697990008 	Investment in fixed captial	-	0			Interest Expense	-0.144		Marginal Tax Rate		0.083264 	Investment in working capital	-0.223	-0.223			Net Borrowing	0.04 	FCFF		-8.697990008			FCFE	-8.513990008 	FCFE is cash available to stockholders after all debt from interest, investments and interest has been paid after tax, whereas FCFF is cash available to bond and stock holders after all expenses and investments have been paid which for NUMI is - 8.70 millions dollars.In FCFE, interest expense is subtracted from cash flows, showing only obligations for stockholders which brings its cash flow to - 6.98 million dollars. FCFF shows obligations for bond and stockholders. FCFF does not consider the effects of interest payments like FCFE does which accounts for a difference of 1.7 million dollars. In FCFF, EBIT and Change in Non-Cash Working Capital is used. In FCFE, net income and Change in Non-Cash Working Capital is used. FCFF focuses on the WACC for the discount rate, while FCFE uses a cost of equity discount rate.    Present calculation of cost of equity or WACC, depending on the model used. You can use CAPM for cost of equity. Compute beta yourself using regression analysis or use consensus beta from resources found (but need to cite and explain)

Sheet1 FCF Numbers in Millions of the reported currency, except per share items Income Statement Cash Flow Balance Sheet For the Fiscal Period Ending12 months Aug XXXXXXXXXX12 months Aug...

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