Brookfield Business Corporation
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Dec 31, 2025 | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|---|
| Total Revenue | -- | 8.2B | 7.7B | 6.8B | 6.4B |
| Operating Revenue | -- | 8.2B | 7.7B | 6.8B | 6.3B |
| Cost Of Revenue | -- | 7.6B | 6.8B | 6.2B | 6.0B |
| Gross Profit | -- | 640.0M | 889.0M | 640.0M | 392.0M |
| Selling General And Administration | -- | 326.0M | 268.0M | 203.0M | 167.0M |
| General And Administrative Expense | -- | 326.0M | 268.0M | 203.0M | 167.0M |
| Other Operating Expenses | -- | 251.0M | -- | -- | -- |
| Operating Expense | -- | 577.0M | 268.0M | 203.0M | 167.0M |
| Operating Income | -- | 63.0M | 621.0M | 437.0M | 225.0M |
| EBIT | -- | 63.0M | 621.0M | 437.0M | 225.0M |
| Net Interest Income | -- | -832.0M | -878.0M | -523.0M | -210.0M |
| Other Income Expense | -- | -1.3B | -654.0M | 748.0M | 2.0M |
| Other Non Operating Income Expenses | -- | -52.0M | -73.0M | -75.0M | -1.0M |
| Special Income Charges | -- | -1.1B | -320.0M | -21.0M | 0.00 |
| Restructuring And Mergern Acquisition | -- | 36.0M | -16.0M | 0.00 | 0.00 |
| Write Off | -- | -- | -- | 21.0M | 0.00 |
| Gain On Sale Of Security | -- | -208.0M | -264.0M | 836.0M | -- |
| Earnings From Equity Interest | -- | 8.0M | 3.0M | 8.0M | 3.0M |
| Pretax Income | -- | -2.1B | -911.0M | 662.0M | 17.0M |
| Tax Provision | -- | -148.0M | 72.0M | -34.0M | 5.0M |
| Tax Effect Of Unusual Items | -- | -88.3M | -175.2M | 244.5M | 0.00 |
| Net Income From Continuing And Discontinued Operation | -- | -888.0M | 519.0M | 911.0M | 36.0M |
| Net Income From Continuing Operation Net Minority Interest | -- | -888.0M | -3.3B | 531.0M | -45.0M |
| Net Income Including Noncontrolling Interests | -- | -1.9B | 2.8B | 1.1B | 93.0M |
| Minority Interests | -- | 1.0B | -2.3B | -165.0M | -57.0M |
| Net Income Common Stockholders | -- | -888.0M | 519.0M | 911.0M | 36.0M |
| Net Income | -- | -888.0M | 519.0M | 911.0M | 36.0M |
| EBITDA | -- | 843.0M | 1.6B | 1.3B | 828.0M |
| Normalized EBITDA | -- | 2.1B | 2.2B | 514.0M | 828.0M |
| Reconciled Depreciation | -- | 780.0M | 1.0B | 892.0M | 603.0M |
| Basic EPS | -12.50 | -12.17 | 7.11 | 12.49 | -- |
| Diluted EPS | -12.50 | -12.17 | 7.11 | 12.49 | -- |
| Basic Average Shares | 70.0M | 73.0M | 73.0M | 73.0M | -- |
| Diluted Average Shares | 70.0M | 73.0M | 73.0M | 73.0M | -- |
| Total Unusual Items | -- | -1.3B | -584.0M | 815.0M | 0.00 |
| Total Unusual Items Excluding Goodwill | -- | -1.3B | -584.0M | 815.0M | 0.00 |
| Tax Rate For Calcs | -- | 0.07 | 0.30 | 0.30 | 0.29 |
| Normalized Income | -- | 285.7M | -2.9B | -39.5M | -45.0M |
| Diluted NI Availto Com Stockholders | -- | -888.0M | 519.0M | 911.0M | 36.0M |
| Gain On Sale Of Ppe | -- | -- | -- | 10.0M | -- |
| Impairment Of Capital Assets | -- | 691.0M | 606.0M | 21.0M | 0.00 |
| Net Income Continuous Operations | -- | -1.9B | -983.0M | 696.0M | 12.0M |
| Net Income Discontinuous Operations | -- | 0.00 | 3.8B | 380.0M | 81.0M |
| Net Non Operating Interest Income Expense | -- | -832.0M | -878.0M | -523.0M | -210.0M |
| Other Gand A | -- | 326.0M | 268.0M | 203.0M | 167.0M |
| Other Special Charges | -- | 327.0M | -270.0M | -- | -13.0M |
| Reconciled Cost Of Revenue | -- | 7.6B | 6.8B | 6.2B | 6.0B |
| Salaries And Wages | -- | -- | -- | 3.2B | 2.6B |
| Total Expenses | -- | 8.1B | 7.1B | 6.4B | 6.2B |
| Total Other Finance Cost | -- | 832.0M | 878.0M | 523.0M | 210.0M |
| Line Item | FY 2025Dec 31, 2025 | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | -- | 1.0B | 772.0M | 736.0M | 894.0M |
| Cash Cash Equivalents And Short Term Investments | -- | 1.0B | 787.0M | 736.0M | 894.0M |
| Other Short Term Investments | -- | 0.00 | 15.0M | 0.00 | -- |
| Accounts Receivable | -- | 1.3B | 1.4B | 2.3B | 1.6B |
| Receivables | -- | 1.5B | 1.5B | 2.7B | 2.0B |
| Inventory | -- | 52.0M | 61.0M | 635.0M | 580.0M |
| Prepaid Assets | -- | -- | -- | 391.0M | 274.0M |
| Other Current Assets | -- | 222.0M | 305.0M | 391.0M | 274.0M |
| Current Assets | -- | 2.9B | 2.8B | 4.9B | 3.9B |
| Gross PPE | -- | 3.2B | 3.4B | 4.8B | 4.8B |
| Accumulated Depreciation | -- | -745.0M | -655.0M | -1.0B | -784.0M |
| Net PPE | -- | 2.5B | 2.7B | 3.8B | 4.0B |
| Goodwill | -- | 5.0B | 5.7B | 6.9B | 2.2B |
| Goodwill And Other Intangible Assets | -- | 11.0B | 12.6B | 16.2B | 6.4B |
| Other Intangible Assets | -- | 6.0B | 6.9B | 9.3B | 4.2B |
| Investments And Advances | -- | 209.0M | 231.0M | 265.0M | 70.0M |
| Long Term Equity Investment | -- | 198.0M | 222.0M | 251.0M | 70.0M |
| Other Non Current Assets | -- | 278.0M | 273.0M | 555.0M | 427.0M |
| Total Non Current Assets | -- | 16.2B | 18.4B | 22.5B | 12.1B |
| Total Assets | -- | 19.1B | 21.2B | 27.4B | 15.9B |
| Current Debt | -- | 111.0M | 793.0M | 415.0M | 1.9B |
| Current Debt And Capital Lease Obligation | -- | 155.0M | 836.0M | 491.0M | 2.0B |
| Accounts Payable | -- | 829.0M | 849.0M | 1.3B | 1.4B |
| Payables | -- | 829.0M | 849.0M | 1.5B | 1.4B |
| Payables And Accrued Expenses | -- | 1.7B | 1.4B | 2.3B | 1.8B |
| Current Accrued Expenses | -- | 919.0M | 545.0M | 805.0M | 410.0M |
| Current Deferred Revenue | -- | 382.0M | 481.0M | 1.2B | 1.4B |
| Other Current Liabilities | -- | 1.8B | 1.6B | 1.4B | 126.0M |
| Current Liabilities | -- | 4.8B | 4.8B | 6.0B | 5.6B |
| Long Term Debt | -- | 8.4B | 8.0B | 12.5B | 5.2B |
| Long Term Debt And Capital Lease Obligation | -- | 8.6B | 8.3B | 12.9B | 5.6B |
| Long Term Capital Lease Obligation | -- | 236.0M | 269.0M | 423.0M | 401.0M |
| Other Non Current Liabilities | -- | 1.3B | 1.4B | 1.7B | 1.8B |
| Total Non Current Liabilities Net Minority Interest | -- | 11.7B | 11.6B | 17.3B | 9.2B |
| Total Liabilities Net Minority Interest | -- | 16.5B | 16.4B | 23.3B | 14.8B |
| Common Stock | -- | 737.0M | 737.0M | 737.0M | 159.0M |
| Capital Stock | -- | 737.0M | 737.0M | 737.0M | 159.0M |
| Retained Earnings | -- | -247.0M | 637.0M | 118.0M | -712.0M |
| Gains Losses Not Affecting Retained Earnings | -- | -422.0M | -365.0M | -335.0M | -408.0M |
| Other Equity Adjustments | -- | -422.0M | -365.0M | -335.0M | -408.0M |
| Common Stock Equity | -- | -59.0M | 880.0M | 359.0M | -516.0M |
| Stockholders Equity | -- | -59.0M | 880.0M | 359.0M | -516.0M |
| Total Equity Gross Minority Interest | -- | 2.6B | 4.8B | 4.1B | 1.1B |
| Minority Interest | -- | 2.7B | 3.9B | 3.7B | 1.7B |
| Total Capitalization | -- | 8.3B | 8.9B | 12.9B | 4.7B |
| Net Tangible Assets | -- | -11.0B | -11.8B | -15.8B | -7.0B |
| Tangible Book Value | -- | -11.0B | -11.8B | -15.8B | -7.0B |
| Working Capital | -- | -1.9B | -2.1B | -1.1B | -1.8B |
| Invested Capital | -- | 8.4B | 9.7B | 13.3B | 6.6B |
| Total Debt | -- | 8.8B | 9.1B | 13.4B | 7.6B |
| Net Debt | -- | 7.5B | 8.1B | 12.2B | 6.2B |
| Share Issued | -- | 73.0M | 73.0M | 73.0M | 74.0M |
| Ordinary Shares Number | -- | 73.0M | 73.0M | 73.0M | 74.0M |
| Assets Held For Sale Current | -- | 11.0M | 17.0M | 300.0M | 1.0M |
| Available For Sale Securities | -- | 11.0M | 9.0M | 14.0M | -- |
| Buildings And Improvements | -- | 1.9B | 2.1B | 2.3B | 2.5B |
| Capital Lease Obligations | -- | 280.0M | 312.0M | 499.0M | 469.0M |
| Current Capital Lease Obligation | -- | 44.0M | 43.0M | 76.0M | 68.0M |
| Current Deferred Liabilities | -- | 382.0M | 481.0M | 1.2B | 1.4B |
| Current Notes Payable | -- | -- | -- | 0.00 | 1.9B |
| Current Provisions | -- | 689.0M | 502.0M | 609.0M | 355.0M |
| Duefrom Related Parties Current | -- | -- | -- | -- | 427.0M |
| Dueto Related Parties Current | -- | -- | -- | -- | 1.4B |
| Dueto Related Parties Non Current | -- | -- | -- | -- | 1.0M |
| Financial Assets | -- | 78.0M | 45.0M | 180.0M | 45.0M |
| Finished Goods | -- | 11.0M | 9.0M | 210.0M | 196.0M |
| Hedging Assets Current | -- | 106.0M | 10.0M | 34.0M | 40.0M |
| Investmentin Financial Assets | -- | 11.0M | 9.0M | 14.0M | 0.00 |
| Land And Improvements | -- | 17.0M | 19.0M | 63.0M | 81.0M |
| Loans Receivable | -- | -- | 0.00 | 2.0M | 1.0M |
| Long Term Provisions | -- | 344.0M | 221.0M | 483.0M | 682.0M |
| Machinery Furniture Equipment | -- | 579.0M | 553.0M | 1.4B | 1.2B |
| Non Current Accounts Receivable | -- | 155.0M | 353.0M | 207.0M | 107.0M |
| Non Current Accrued Expenses | -- | 323.0M | 312.0M | 573.0M | 520.0M |
| Non Current Deferred Assets | -- | 197.0M | 221.0M | 626.0M | 348.0M |
| Non Current Deferred Liabilities | -- | 1.0B | 1.3B | 1.6B | 488.0M |
| Non Current Deferred Revenue | -- | 36.0M | 20.0M | 49.0M | 1.0M |
| Non Current Deferred Taxes Assets | -- | 197.0M | 221.0M | 626.0M | 348.0M |
| Non Current Deferred Taxes Liabilities | -- | 988.0M | 1.3B | 1.5B | 487.0M |
| Non Current Note Receivables | -- | 1.8B | 1.9B | 689.0M | 579.0M |
| Non Current Prepaid Assets | -- | -- | -- | 340.0M | 218.0M |
| Other Current Borrowings | -- | 111.0M | 793.0M | 415.0M | 53.0M |
| Other Equity Interest | -- | -127.0M | -129.0M | -161.0M | 445.0M |
| Other Payable | -- | -- | -- | 228.0M | -- |
| Other Properties | -- | 725.0M | 771.0M | 1.1B | 1.0B |
| Other Receivables | -- | 138.0M | 167.0M | 435.0M | 427.0M |
| Properties | -- | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw Materials | -- | 41.0M | 52.0M | 270.0M | 245.0M |
| Restricted Cash | -- | 61.0M | 52.0M | 44.0M | 47.0M |
| Tradeand Other Payables Non Current | -- | 81.0M | 84.0M | 84.0M | 84.0M |
| Work In Process | -- | -- | 0.00 | 155.0M | 139.0M |
| Line Item | FY 2025Dec 31, 2025 | FY 2024Dec 31, 2024 | FY 2023Dec 31, 2023 | FY 2022Dec 31, 2022 | FY 2021Dec 31, 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow | -- | -111.0M | 138.0M | 181.0M | 618.0M |
| Cash Flow From Continuing Operating Activities | -- | -111.0M | 138.0M | 181.0M | 618.0M |
| Depreciation And Amortization | -- | 780.0M | 1.0B | 892.0M | 603.0M |
| Depreciation Amortization Depletion | -- | 780.0M | 1.0B | 892.0M | 603.0M |
| Deferred Tax | -- | -198.0M | -144.0M | -493.0M | -45.0M |
| Deferred Income Tax | -- | -198.0M | -144.0M | -493.0M | -45.0M |
| Change In Working Capital | -- | -347.0M | -330.0M | -563.0M | -113.0M |
| Changes In Account Receivables | -- | -252.0M | -142.0M | 208.0M | -81.0M |
| Change In Receivables | -- | -252.0M | -142.0M | 208.0M | -81.0M |
| Change In Inventory | -- | 1.0M | -86.0M | -67.0M | 114.0M |
| Change In Payables And Accrued Expense | -- | -115.0M | 102.0M | -692.0M | -166.0M |
| Change In Payable | -- | -115.0M | 102.0M | -692.0M | -166.0M |
| Other Non Cash Items | -- | 208.0M | 264.0M | -836.0M | -- |
| Capital Expenditure | -- | -297.0M | -634.0M | -655.0M | -728.0M |
| Purchase Of PPE | -- | -297.0M | -634.0M | -655.0M | -728.0M |
| Net PPE Purchase And Sale | -- | -296.0M | -615.0M | -622.0M | -719.0M |
| Purchase Of Business | -- | -35.0M | 0.00 | -8.7B | -9.0M |
| Sale Of Business | -- | 3.0M | 4.4B | 0.00 | 0.00 |
| Purchase Of Investment | -- | -17.0M | -15.0M | -3.0M | 0.00 |
| Sale Of Investment | -- | 2.0M | 3.0M | 134.0M | 8.0M |
| Net Investment Purchase And Sale | -- | -15.0M | -12.0M | 131.0M | 8.0M |
| Investing Cash Flow | -- | -335.0M | 3.8B | -9.2B | -478.0M |
| Cash Flow From Continuing Investing Activities | -- | -335.0M | 3.8B | -9.2B | -478.0M |
| Issuance Of Debt | -- | 1.6B | 2.6B | 9.0B | 484.0M |
| Repayment Of Debt | -- | -1.3B | -3.2B | -1.5B | -390.0M |
| Net Issuance Payments Of Debt | -- | 270.0M | -581.0M | 7.5B | 94.0M |
| Common Stock Dividend Paid | -- | -18.0M | -18.0M | -96.0M | 0.00 |
| Financing Cash Flow | -- | 797.0M | -3.9B | 8.9B | 14.0M |
| Cash Flow From Continuing Financing Activities | -- | 797.0M | -3.9B | 8.9B | 14.0M |
| Effect Of Exchange Rate Changes | -- | -115.0M | 37.0M | -22.0M | -37.0M |
| Changes In Cash | -- | 351.0M | -1.0M | -136.0M | 154.0M |
| Beginning Cash Position | -- | 772.0M | 736.0M | 894.0M | 777.0M |
| End Cash Position | -- | 1.0B | 772.0M | 736.0M | 894.0M |
| Free Cash Flow | -- | -408.0M | -496.0M | -474.0M | -110.0M |
| Income Tax Paid Supplemental Data | -- | 44.0M | 162.0M | 52.0M | -- |
| Interest Paid Supplemental Data | -- | 689.0M | 1.0B | 677.0M | -- |
| Asset Impairment Charge | -- | 691.0M | 609.0M | 21.0M | 0.00 |
| Cash Dividends Paid | -- | -18.0M | -18.0M | -96.0M | 0.00 |
| Change In Account Payable | -- | -115.0M | 102.0M | -692.0M | -166.0M |
| Change In Prepaid Assets | -- | 19.0M | -204.0M | -12.0M | 20.0M |
| Earnings Losses From Equity Investments | -- | 10.0M | 18.0M | 3.0M | -1.0M |
| Gain Loss On Sale Of Business | -- | 0.00 | -4.0B | 0.00 | 0.00 |
| Long Term Debt Issuance | -- | 1.6B | 2.6B | 9.0B | 484.0M |
| Long Term Debt Payments | -- | -1.3B | -3.2B | -1.5B | -390.0M |
| Net Business Purchase And Sale | -- | -32.0M | 4.4B | -8.7B | -9.0M |
| Net Income From Continuing Operations | -- | -1.9B | 2.8B | 1.1B | 93.0M |
| Net Long Term Debt Issuance | -- | 270.0M | -581.0M | 7.5B | 94.0M |
| Net Other Financing Charges | -- | 545.0M | -3.3B | 1.5B | -80.0M |
| Net Other Investing Changes | -- | 8.0M | 1.0M | 4.0M | 242.0M |
| Net Short Term Debt Issuance | -- | -- | -- | 419.0M | 0.00 |
| Operating Gains Losses | -- | 10.0M | -4.0B | 3.0M | -1.0M |
| Other Cash Adjustment Outside Changein Cash | -- | -- | -- | -- | 0.00 |
| Provisionand Write Offof Assets | -- | 672.0M | -129.0M | 81.0M | 81.0M |
| Sale Of PPE | -- | 1.0M | 19.0M | 33.0M | 9.0M |
| Short Term Debt Issuance | -- | -- | -- | 955.0M | 0.00 |
| Short Term Debt Payments | -- | -- | -- | -536.0M | 0.00 |