Brookfield Business Corporation
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q4 2025Dec 31, 2025 | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 |
|---|---|---|---|---|---|
| Total Revenue | -- | 1.7B | 1.9B | 2.0B | 2.2B |
| Operating Revenue | -- | 1.7B | 1.9B | 2.0B | 2.2B |
| Cost Of Revenue | -- | 1.5B | 1.7B | 1.8B | 2.0B |
| Gross Profit | -- | 143.0M | 165.0M | 177.0M | 168.0M |
| Selling General And Administration | -- | 59.0M | 69.0M | 75.0M | 107.0M |
| General And Administrative Expense | -- | 59.0M | 69.0M | 75.0M | 107.0M |
| Other Operating Expenses | -- | -- | -- | -- | 57.0M |
| Operating Expense | -- | 59.0M | 69.0M | 75.0M | 164.0M |
| Operating Income | -- | 84.0M | 96.0M | 102.0M | 4.0M |
| EBIT | -- | 84.0M | 96.0M | 102.0M | 4.0M |
| Net Interest Income | -- | -197.0M | -212.0M | -219.0M | -212.0M |
| Other Income Expense | -- | -474.0M | 62.0M | -38.0M | -1.1B |
| Other Non Operating Income Expenses | -- | -8.0M | 236.0M | -34.0M | -11.0M |
| Special Income Charges | -- | 0.00 | 0.00 | 0.00 | -1.1B |
| Restructuring And Mergern Acquisition | -- | -- | -- | -- | 89.0M |
| Write Off | -- | 0.00 | 0.00 | 0.00 | -- |
| Gain On Sale Of Security | -- | -468.0M | -176.0M | -7.0M | -19.0M |
| Earnings From Equity Interest | -- | 2.0M | 2.0M | 3.0M | 2.0M |
| Pretax Income | -- | -587.0M | -54.0M | -155.0M | -1.3B |
| Tax Provision | -- | -9.0M | -31.0M | -20.0M | -34.0M |
| Tax Effect Of Unusual Items | -- | -7.2M | -52.8M | -903,226 | -28.4M |
| Net Income From Continuing And Discontinued Operation | -- | -500.0M | -120.0M | -58.0M | -396.0M |
| Net Income From Continuing Operation Net Minority Interest | -- | -500.0M | -120.0M | -58.0M | -396.0M |
| Net Income Including Noncontrolling Interests | -- | -578.0M | -23.0M | -135.0M | -1.3B |
| Minority Interests | -- | 78.0M | -97.0M | 77.0M | 886.0M |
| Net Income Common Stockholders | -- | -500.0M | -120.0M | -58.0M | -396.0M |
| Net Income | -- | -500.0M | -120.0M | -58.0M | -396.0M |
| EBITDA | -- | 251.0M | 282.0M | 298.0M | 200.0M |
| Normalized EBITDA | -- | 719.0M | 458.0M | 305.0M | 1.3B |
| Reconciled Depreciation | -- | 167.0M | 186.0M | 196.0M | 196.0M |
| Basic EPS | -2.81 | -- | -1.71 | -0.81 | -5.43 |
| Diluted EPS | -2.81 | -- | -1.71 | -0.81 | -5.43 |
| Basic Average Shares | 70.0M | -- | 70.0M | 71.7M | 73.0M |
| Diluted Average Shares | 70.0M | -- | 70.0M | 71.7M | 73.0M |
| Total Unusual Items | -- | -468.0M | -176.0M | -7.0M | -1.1B |
| Total Unusual Items Excluding Goodwill | -- | -468.0M | -176.0M | -7.0M | -1.1B |
| Tax Rate For Calcs | -- | 0.02 | 0.30 | 0.13 | 0.03 |
| Normalized Income | -- | -39.2M | 3.2M | -51.9M | 674.6M |
| Diluted NI Availto Com Stockholders | -- | -500.0M | -120.0M | -58.0M | -396.0M |
| Gain On Sale Of Business | -- | -- | -- | -- | -- |
| Net Income Continuous Operations | -- | -578.0M | -23.0M | -135.0M | -1.3B |
| Net Income Discontinuous Operations | -- | -- | -- | -- | 0.00 |
| Net Non Operating Interest Income Expense | -- | -197.0M | -212.0M | -219.0M | -212.0M |
| Other Gand A | -- | 59.0M | 69.0M | 75.0M | 107.0M |
| Other Special Charges | -- | -- | -- | -- | 302.0M |
| Reconciled Cost Of Revenue | -- | 1.5B | 1.7B | 1.8B | 2.0B |
| Total Expenses | -- | 1.6B | 1.8B | 1.9B | 2.2B |
| Total Other Finance Cost | -- | 197.0M | 212.0M | 219.0M | 212.0M |
| Line Item | Q4 2025Dec 31, 2025 | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | -- | 629.0M | 613.0M | 968.0M | 1.0B |
| Cash Cash Equivalents And Short Term Investments | -- | 629.0M | 613.0M | 968.0M | 1.0B |
| Other Short Term Investments | -- | -- | -- | -- | 0.00 |
| Accounts Receivable | -- | 1.4B | 1.3B | 1.5B | 1.3B |
| Receivables | -- | 1.4B | 1.3B | 1.6B | 1.5B |
| Inventory | -- | 26.0M | 26.0M | 59.0M | 52.0M |
| Other Current Assets | -- | 230.0M | 205.0M | 223.0M | 222.0M |
| Current Assets | -- | 2.4B | 2.3B | 3.0B | 2.9B |
| Gross PPE | -- | 421.0M | 399.0M | 3.3B | 3.2B |
| Accumulated Depreciation | -- | -235.0M | -218.0M | -795.0M | -745.0M |
| Net PPE | -- | 186.0M | 181.0M | 2.5B | 2.5B |
| Goodwill | -- | 5.0B | 5.0B | 5.0B | 5.0B |
| Goodwill And Other Intangible Assets | -- | 11.0B | 11.0B | 11.0B | 11.0B |
| Other Intangible Assets | -- | 6.0B | 6.0B | 6.0B | 6.0B |
| Investments And Advances | -- | 513.0M | 199.0M | 212.0M | 209.0M |
| Long Term Equity Investment | -- | 186.0M | 187.0M | 201.0M | 198.0M |
| Other Non Current Assets | -- | 314.0M | 294.0M | 309.0M | 278.0M |
| Total Non Current Assets | -- | 14.4B | 14.0B | 16.3B | 16.2B |
| Total Assets | -- | 16.7B | 16.3B | 19.3B | 19.1B |
| Current Debt | -- | 109.0M | 114.0M | 146.0M | 111.0M |
| Current Debt And Capital Lease Obligation | -- | 151.0M | 156.0M | 191.0M | 155.0M |
| Accounts Payable | -- | 813.0M | 755.0M | 825.0M | 829.0M |
| Payables | -- | 813.0M | 755.0M | 825.0M | 829.0M |
| Payables And Accrued Expenses | -- | 1.8B | 1.6B | 1.8B | 1.7B |
| Current Accrued Expenses | -- | 954.0M | 872.0M | 1.0B | 919.0M |
| Current Deferred Revenue | -- | 379.0M | 354.0M | 378.0M | 382.0M |
| Other Current Liabilities | -- | 2.3B | 1.9B | 1.8B | 1.8B |
| Current Liabilities | -- | 4.7B | 4.1B | 4.9B | 4.8B |
| Long Term Debt | -- | 7.9B | 7.8B | 8.6B | 8.4B |
| Long Term Debt And Capital Lease Obligation | -- | 8.0B | 7.9B | 8.8B | 8.6B |
| Long Term Capital Lease Obligation | -- | 68.0M | 70.0M | 245.0M | 236.0M |
| Other Non Current Liabilities | -- | 75.0M | 56.0M | 1.3B | 1.3B |
| Total Non Current Liabilities Net Minority Interest | -- | 9.7B | 9.6B | 11.8B | 11.7B |
| Total Liabilities Net Minority Interest | -- | 14.4B | 13.7B | 16.7B | 16.5B |
| Common Stock | -- | 814.0M | -- | 770.0M | 737.0M |
| Capital Stock | -- | 814.0M | -- | 770.0M | 737.0M |
| Retained Earnings | -- | -925.0M | -- | -305.0M | -247.0M |
| Gains Losses Not Affecting Retained Earnings | -- | -394.0M | -- | -416.0M | -422.0M |
| Other Equity Adjustments | -- | -394.0M | -- | -416.0M | -422.0M |
| Common Stock Equity | -- | -491.0M | -159.0M | -78.0M | -59.0M |
| Stockholders Equity | -- | -491.0M | -159.0M | -78.0M | -59.0M |
| Total Equity Gross Minority Interest | -- | 2.3B | 2.6B | 2.6B | 2.6B |
| Minority Interest | -- | 2.8B | 2.7B | 2.7B | 2.7B |
| Total Capitalization | -- | 7.4B | 7.7B | 8.5B | 8.3B |
| Net Tangible Assets | -- | -11.5B | -11.2B | -11.1B | -11.0B |
| Tangible Book Value | -- | -11.5B | -11.2B | -11.1B | -11.0B |
| Working Capital | -- | -2.4B | -1.8B | -1.9B | -1.9B |
| Invested Capital | -- | 7.5B | 7.8B | 8.6B | 8.4B |
| Total Debt | -- | 8.1B | 8.1B | 9.0B | 8.8B |
| Net Debt | -- | 7.4B | 7.3B | 7.7B | 7.5B |
| Share Issued | -- | 70.0M | 70.0M | 71.7M | 73.0M |
| Ordinary Shares Number | -- | 70.0M | 70.0M | 71.7M | 73.0M |
| Assets Held For Sale Current | -- | 6.0M | 6.0M | 9.0M | 11.0M |
| Available For Sale Securities | -- | 327.0M | 12.0M | 11.0M | 11.0M |
| Buildings And Improvements | -- | -- | -- | -- | 1.9B |
| Capital Lease Obligations | -- | 110.0M | 112.0M | 290.0M | 280.0M |
| Current Capital Lease Obligation | -- | 42.0M | 42.0M | 45.0M | 44.0M |
| Current Deferred Liabilities | -- | 379.0M | 354.0M | 378.0M | 382.0M |
| Current Provisions | -- | 94.0M | 45.0M | 686.0M | 689.0M |
| Financial Assets | -- | 45.0M | 32.0M | 48.0M | 78.0M |
| Finished Goods | -- | -- | -- | 17.0M | 11.0M |
| Hedging Assets Current | -- | 1.0M | 66.0M | 84.0M | 106.0M |
| Investmentin Financial Assets | -- | 327.0M | 12.0M | 11.0M | 11.0M |
| Land And Improvements | -- | -- | -- | -- | 17.0M |
| Long Term Provisions | -- | 165.0M | 233.0M | 337.0M | 344.0M |
| Machinery Furniture Equipment | -- | -- | -- | -- | 579.0M |
| Non Current Accounts Receivable | -- | 129.0M | 2.0B | 145.0M | 155.0M |
| Non Current Accrued Expenses | -- | 374.0M | 343.0M | 341.0M | 323.0M |
| Non Current Deferred Assets | -- | 254.0M | 236.0M | 206.0M | 197.0M |
| Non Current Deferred Liabilities | -- | 1.0B | 1.0B | 984.0M | 1.0B |
| Non Current Deferred Revenue | -- | 27.0M | 42.0M | 33.0M | 36.0M |
| Non Current Deferred Taxes Assets | -- | 254.0M | 236.0M | 206.0M | 197.0M |
| Non Current Deferred Taxes Liabilities | -- | 999.0M | 967.0M | 951.0M | 988.0M |
| Non Current Note Receivables | -- | 1.9B | 79.0M | 1.9B | 1.8B |
| Other Current Borrowings | -- | 109.0M | 114.0M | 146.0M | 111.0M |
| Other Equity Interest | -- | 14.0M | -- | -127.0M | -127.0M |
| Other Properties | -- | -- | -- | -- | 725.0M |
| Other Receivables | -- | 34.0M | 41.0M | 137.0M | 138.0M |
| Properties | -- | -- | -- | -- | 0.00 |
| Raw Materials | -- | -- | -- | 42.0M | 41.0M |
| Restricted Cash | -- | 73.0M | 72.0M | 67.0M | 61.0M |
| Tradeand Other Payables Non Current | -- | 92.0M | 104.0M | 87.0M | 81.0M |
| Treasury Shares Number | -- | -- | -- | -- | -- |
| Line Item | Q4 2025Dec 31, 2025 | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 |
|---|---|---|---|---|---|
| Operating Cash Flow | -- | 97.0M | -261.0M | -50.0M | 105.0M |
| Cash Flow From Continuing Operating Activities | -- | 97.0M | -261.0M | -50.0M | 105.0M |
| Depreciation And Amortization | -- | 167.0M | 186.0M | 196.0M | 196.0M |
| Depreciation Amortization Depletion | -- | 167.0M | 186.0M | 196.0M | 196.0M |
| Deferred Tax | -- | 9.0M | -17.0M | -43.0M | -42.0M |
| Deferred Income Tax | -- | 9.0M | -17.0M | -43.0M | -42.0M |
| Change In Working Capital | -- | -10.0M | 92.0M | -112.0M | 56.0M |
| Changes In Account Receivables | -- | -- | -- | -75.0M | 96.0M |
| Change In Receivables | -- | -- | -- | -75.0M | 96.0M |
| Change In Inventory | -- | -- | -- | -7.0M | 5.0M |
| Change In Payables And Accrued Expense | -- | -- | -- | -7.0M | -163.0M |
| Change In Payable | -- | -- | -- | -7.0M | -163.0M |
| Other Non Cash Items | -- | 468.0M | 176.0M | 7.0M | 9.0M |
| Capital Expenditure | -- | -52.0M | -71.0M | -60.0M | -69.0M |
| Purchase Of PPE | -- | -52.0M | -71.0M | -60.0M | -69.0M |
| Net PPE Purchase And Sale | -- | -52.0M | -67.0M | -58.0M | -69.0M |
| Purchase Of Business | -- | 0.00 | -55.0M | -10.0M | 0.00 |
| Sale Of Business | -- | -- | -- | -- | 0.00 |
| Purchase Of Investment | -- | 8.0M | 0.00 | -11.0M | -14.0M |
| Sale Of Investment | -- | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Investment Purchase And Sale | -- | 8.0M | 0.00 | -11.0M | -14.0M |
| Investing Cash Flow | -- | -58.0M | -111.0M | -90.0M | -86.0M |
| Cash Flow From Continuing Investing Activities | -- | -58.0M | -111.0M | -90.0M | -86.0M |
| Issuance Of Debt | -- | 197.0M | 86.0M | 89.0M | 597.0M |
| Repayment Of Debt | -- | -225.0M | -76.0M | -65.0M | -262.0M |
| Net Issuance Payments Of Debt | -- | -28.0M | 10.0M | 24.0M | 335.0M |
| Repurchase Of Capital Stock | -- | 0.00 | -44.0M | -33.0M | -- |
| Net Common Stock Issuance | -- | 0.00 | -44.0M | -33.0M | -- |
| Common Stock Dividend Paid | -- | -4.0M | -5.0M | -4.0M | -4.0M |
| Common Stock Payments | -- | 0.00 | -44.0M | -33.0M | -- |
| Financing Cash Flow | -- | -28.0M | -13.0M | 71.0M | 386.0M |
| Cash Flow From Continuing Financing Activities | -- | -28.0M | -13.0M | 71.0M | 386.0M |
| Effect Of Exchange Rate Changes | -- | 5.0M | 30.0M | 29.0M | -70.0M |
| Changes In Cash | -- | 11.0M | -385.0M | -69.0M | 405.0M |
| Beginning Cash Position | -- | 613.0M | 968.0M | 1.0B | 673.0M |
| End Cash Position | -- | 629.0M | 613.0M | 968.0M | 1.0B |
| Free Cash Flow | -- | 45.0M | -332.0M | -110.0M | 36.0M |
| Income Tax Paid Supplemental Data | -- | 11.0M | 8.0M | 6.0M | -- |
| Interest Paid Supplemental Data | -- | 146.0M | -10.0M | 276.0M | -- |
| Asset Impairment Charge | -- | 0.00 | 0.00 | 0.00 | 689.0M |
| Cash Dividends Paid | -- | -4.0M | -5.0M | -4.0M | -4.0M |
| Change In Account Payable | -- | -- | -- | -7.0M | -163.0M |
| Change In Prepaid Assets | -- | -- | -- | -23.0M | 118.0M |
| Earnings Losses From Equity Investments | -- | 3.0M | 3.0M | 1.0M | 2.0M |
| Gain Loss On Sale Of Business | -- | -- | -- | -- | 0.00 |
| Long Term Debt Issuance | -- | 197.0M | 86.0M | 89.0M | 597.0M |
| Long Term Debt Payments | -- | -225.0M | -76.0M | -65.0M | -262.0M |
| Net Business Purchase And Sale | -- | 0.00 | -55.0M | -10.0M | 0.00 |
| Net Income From Continuing Operations | -- | -578.0M | -23.0M | -135.0M | -1.3B |
| Net Long Term Debt Issuance | -- | -28.0M | 10.0M | 24.0M | 335.0M |
| Net Other Financing Charges | -- | 4.0M | 26.0M | 84.0M | 55.0M |
| Net Other Investing Changes | -- | -- | -- | -11.0M | -3.0M |
| Operating Gains Losses | -- | 3.0M | 3.0M | 1.0M | 2.0M |
| Provisionand Write Offof Assets | -- | 38.0M | -678.0M | 36.0M | 477.0M |
| Sale Of PPE | -- | 0.00 | 4.0M | 2.0M | 0.00 |