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Calian Group Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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 208.0M 203.2M 192.2M 193.7M 185.0M
Operating Revenue 208.0M 203.2M 192.2M 193.7M 185.0M
Cost Of Revenue 137.1M 134.2M 125.4M 129.0M 126.2M
Gross Profit 70.9M 69.0M 66.9M 64.6M 58.8M
Selling General And Administration 46.8M 42.9M 46.0M 45.4M 39.2M
General And Administrative Expense 46.8M 42.9M 46.0M 45.4M 39.2M
Research And Development 2.3M 2.9M 3.2M 2.8M 2.9M
Depreciation And Amortization In Income Statement 11.0M 12.0M 11.6M 11.5M 11.5M
Operating Expense 60.1M 57.9M 60.9M 59.7M 53.6M
Operating Income 10.8M 11.1M 6.0M 5.0M 5.2M
EBIT 9.4M 26.3M 3.5M 2.2M 2.2M
Interest Expense 2.2M 2.8M 1.9M 2.1M 1.8M
Interest Expense Non Operating 2.2M 2.8M 1.9M 2.1M 1.8M
Net Interest Income -2.2M -2.8M -1.9M -2.1M -1.8M
Other Income Expense -1.4M 15.2M -2.5M -2.7M -3.0M
Special Income Charges -1.4M 14.8M -2.5M -2.7M -3.0M
Restructuring And Mergern Acquisition 1.4M -14.8M 2.5M 2.7M 3.0M
Pretax Income 7.1M 23.5M 1.5M 115,000 374,000
Tax Provision 2.0M 2.8M 938,000 -180,000 1.4M
Tax Effect Of Unusual Items -411,893 1.8M -377,400 -411,750 -451,800
Net Income From Continuing And Discontinued Operation 5.1M 20.6M 590,000 295,000 -976,000
Net Income From Continuing Operation Net Minority Interest 5.1M 20.6M 590,000 295,000 -976,000
Net Income Including Noncontrolling Interests 5.1M 20.6M 590,000 295,000 -976,000
Net Income Common Stockholders 5.1M 20.6M 590,000 295,000 -976,000
Net Income 5.1M 20.6M 590,000 295,000 -976,000
EBITDA 20.4M 38.3M 15.1M 13.7M 13.7M
Normalized EBITDA 21.8M 23.1M 17.6M 16.4M 16.7M
Reconciled Depreciation 11.0M 12.0M 11.6M 11.5M 11.5M
Basic EPS 0.45 -- 0.05 0.03 -0.08
Diluted EPS 0.44 -- 0.05 0.02 -0.08
Basic Average Shares 11.4M -- 11.5M 11.7M 11.8M
Diluted Average Shares 11.4M -- 11.6M 11.9M 11.9M
Total Unusual Items -1.4M 15.2M -2.5M -2.7M -3.0M
Total Unusual Items Excluding Goodwill -1.4M 15.2M -2.5M -2.7M -3.0M
Tax Rate For Calcs 0.29 0.12 0.15 0.15 0.15
Normalized Income 6.1M 7.3M 2.7M 2.6M 1.6M
Amortization 6.4M 7.1M 7.1M 7.1M 7.3M
Amortization Of Intangibles Income Statement 6.4M 7.1M 7.1M 7.1M 7.3M
Depreciation Amortization Depletion Income Statement 11.0M 12.0M 11.6M 11.5M 11.5M
Depreciation Income Statement 4.6M 5.0M 4.5M 4.4M 4.2M
Diluted NI Availto Com Stockholders 5.1M 20.6M 590,000 295,000 -976,000
Net Income Continuous Operations 5.1M 20.6M 590,000 295,000 -976,000
Net Non Operating Interest Income Expense -2.2M -2.8M -1.9M -2.1M -1.8M
Other Gand A 45.8M 41.8M 44.7M 44.5M 38.1M
Reconciled Cost Of Revenue 137.1M 134.2M 125.4M 129.0M 126.2M
Salaries And Wages 1.0M 1.1M 1.4M 949,000 1.1M
Selling And Marketing Expense -- -- -- -- --
Total Expenses 197.2M 192.1M 186.2M 188.7M 179.9M
Total Other Finance Cost -- -- -- -- --
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 62.6M 46.1M 56.8M 62.8M 59.8M
Cash Cash Equivalents And Short Term Investments 62.6M 46.1M 56.8M 62.8M 59.8M
Cash Financial -- -- 56.8M 62.8M 59.8M
Accounts Receivable 175.0M 159.9M 160.1M 213.5M 157.5M
Receivables 175.0M 171.2M 160.1M 213.5M 157.5M
Inventory 51.6M 52.7M 45.9M 46.3M 49.6M
Prepaid Assets 32.6M 23.0M 24.4M 23.3M 23.8M
Current Assets 322.0M 293.0M 288.6M 347.4M 292.1M
Gross PPE 139.5M 123.0M 137.3M 132.7M 131.0M
Accumulated Depreciation -59.9M -48.9M -54.5M -52.3M -49.7M
Net PPE 79.6M 74.1M 82.9M 80.4M 81.3M
Goodwill 230.5M 224.5M 222.5M 214.6M 213.9M
Goodwill And Other Intangible Assets 337.3M 342.5M 338.4M 333.1M 338.9M
Other Intangible Assets 106.8M 118.0M 115.9M 118.4M 125.0M
Investments And Advances 4.3M 4.3M 3.9M 3.9M 3.9M
Total Non Current Assets 428.5M 428.5M 435.0M 427.8M 434.6M
Total Assets 750.5M 721.5M 723.6M 775.2M 726.7M
Current Debt And Capital Lease Obligation 5.7M 5.8M 5.6M 6.1M 5.6M
Accounts Payable -- 98.2M -- -- --
Payables -- 99.8M -- -- --
Payables And Accrued Expenses 131.8M 133.1M 131.7M 172.0M 123.9M
Current Accrued Expenses -- 33.3M -- -- --
Current Deferred Revenue 44.3M 39.6M 34.9M 41.4M 40.3M
Other Current Liabilities 10.4M 16.2M 29.9M 31.1M 29.9M
Current Liabilities 195.3M 198.2M 204.4M 252.5M 202.1M
Long Term Debt 164.8M 130.8M 141.0M 120.8M 115.8M
Long Term Debt And Capital Lease Obligation 200.7M 168.4M 179.1M 159.5M 155.2M
Long Term Capital Lease Obligation 36.0M 37.6M 38.1M 38.7M 39.4M
Other Non Current Liabilities -- -- 2.7M 2.7M 2.8M
Total Non Current Liabilities Net Minority Interest 233.2M 202.0M 218.0M 200.9M 198.9M
Total Liabilities Net Minority Interest 428.5M 400.2M 422.3M 453.4M 401.0M
Common Stock 224.5M 220.3M 220.2M 226.3M 227.6M
Capital Stock 224.5M 220.3M 220.2M 226.3M 227.6M
Additional Paid In Capital 5.3M 7.3M 6.3M 5.2M 4.6M
Retained Earnings 86.3M 84.4M 67.1M 78.5M 84.0M
Gains Losses Not Affecting Retained Earnings 5.9M 9.3M 7.6M 11.8M 9.5M
Other Equity Adjustments 5.9M 9.3M 7.6M 11.8M 9.5M
Common Stock Equity 322.0M 321.3M 301.3M 321.8M 325.6M
Stockholders Equity 322.0M 321.3M 301.3M 321.8M 325.6M
Total Equity Gross Minority Interest 322.0M 321.3M 301.3M 321.8M 325.6M
Total Capitalization 486.7M 452.0M 442.3M 442.6M 441.4M
Net Tangible Assets -15.3M -21.2M -37.1M -11.3M -13.2M
Tangible Book Value -15.3M -21.2M -37.1M -11.3M -13.2M
Working Capital 126.7M 94.8M 84.2M 94.9M 90.0M
Invested Capital 486.7M 452.0M 442.3M 442.6M 441.4M
Total Debt 206.4M 174.2M 184.7M 165.6M 160.7M
Net Debt 102.1M 84.6M 84.2M 57.9M 56.0M
Share Issued 11.4M 11.4M 11.3M 11.7M 11.8M
Ordinary Shares Number 11.4M 11.4M 11.3M 11.7M 11.8M
Capital Lease Obligations 41.6M 43.5M 43.7M 44.8M 45.0M
Current Capital Lease Obligation 5.7M 5.8M 5.6M 6.1M 5.6M
Current Deferred Liabilities 44.3M 39.6M 34.9M 41.4M 40.3M
Current Provisions 3.1M 3.5M 2.2M 1.9M 2.5M
Finished Goods -- 6.0M -- -- --
Hedging Assets Current 186,000 44,000 122,000 71,000 31,000
Income Tax Payable -- 1.6M -- -- --
Land And Improvements 6.3M 6.3M 6.2M 2.3M 2.3M
Leases 5.3M 5.3M 5.2M 5.1M 46.8M
Line Of Credit -- -- -- -- --
Machinery Furniture Equipment 17.1M -- 16.8M 16.3M 16.4M
Non Current Deferred Assets 1.6M 1.6M 3.4M 3.5M 3.4M
Non Current Deferred Liabilities 32.5M 33.6M 36.2M 38.7M 41.0M
Non Current Deferred Revenue 13.9M 14.7M 14.9M 17.2M 17.3M
Non Current Deferred Taxes Assets 1.6M 1.6M 3.4M 3.5M 3.4M
Non Current Deferred Taxes Liabilities 18.6M 18.9M 21.3M 21.6M 23.7M
Non Current Prepaid Assets 5.8M 6.0M 6.5M 7.0M 7.2M
Other Inventories 28.0M -- 25.5M 26.8M 29.4M
Other Properties 110.8M 111.5M 109.1M 109.0M 65.6M
Other Receivables -- 270,000 -- -- --
Properties 0.00 0.00 0.00 0.00 0.00
Raw Materials -- 18.3M -- -- --
Receivables Adjustments Allowances -- -758,000 -- -- --
Restricted Cash -- -- 1.2M 1.3M 1.2M
Taxes Receivable -- 11.8M -- -- --
Total Tax Payable -- 1.6M -- -- --
Work In Process 23.6M 28.5M 20.5M 19.5M 20.2M
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 7.2M 6.4M 24.8M 9.9M 4.4M
Cash Flow From Continuing Operating Activities 7.2M 6.4M 24.8M 9.9M 4.4M
Depreciation And Amortization 11.0M 12.0M 11.6M 11.5M 11.5M
Depreciation Amortization Depletion 11.0M 12.0M 11.6M 11.5M 11.5M
Stock Based Compensation 1.0M 1.1M 1.4M 949,000 1.1M
Deferred Tax 2.0M 2.8M 938,000 -180,000 1.4M
Deferred Income Tax 2.0M 2.8M 938,000 -180,000 1.4M
Change In Working Capital -8.0M -10.5M 13.3M 414,000 -8.5M
Changes In Account Receivables -2.4M -11.8M 60.5M -55.9M -167,000
Change In Receivables -2.4M -11.8M 60.5M -55.9M -167,000
Change In Inventory 1.1M -6.8M 899,000 3.3M -6.0M
Change In Payables And Accrued Expense -332,000 3.1M -41.6M 48.1M -858,000
Change In Other Working Capital 3.9M 4.5M -8.8M 1.1M 1.3M
Other Non Cash Items 2.7M -13.7M 2.5M 4.1M 3.9M
Capital Expenditure -2.0M -3.3M -3.8M -2.4M -1.1M
Net PPE Purchase And Sale -2.0M -3.3M -3.8M -2.4M -1.1M
Purchase Of Business -18.2M 0.00 -27.2M -678,000 -11.2M
Net Investment Purchase And Sale -- -- -- -- --
Investing Cash Flow -20.2M -3.3M -31.0M -3.1M -12.4M
Cash Flow From Continuing Investing Activities -20.2M -3.3M -31.0M -3.1M -12.4M
Issuance Of Debt 34.0M -- -- -- 26.0M
Repayment Of Debt -1.6M -1.7M -1.6M -1.7M -1.4M
Net Issuance Payments Of Debt 32.4M -11.9M 18.6M 3.3M 24.6M
Issuance Of Capital Stock 376,000 417,000 490,000 664,000 881,000
Repurchase Of Capital Stock 0.00 -311,000 -15.9M -4.4M -4.9M
Net Common Stock Issuance 376,000 106,000 -15.4M -3.7M -4.0M
Common Stock Dividend Paid -3.2M -3.2M -3.2M -3.3M -3.3M
Common Stock Payments 0.00 -311,000 -15.9M -4.4M -4.9M
Financing Cash Flow 29.6M -15.0M 51,000 -3.7M 17.2M
Cash Flow From Continuing Financing Activities 29.6M -15.0M 51,000 -3.7M 17.2M
Changes In Cash 16.5M -11.9M -6.1M 3.1M 9.3M
Beginning Cash Position 46.1M 58.0M 64.2M 61.0M 51.8M
End Cash Position 62.6M 46.1M 58.0M 64.2M 61.0M
Free Cash Flow 5.1M 3.1M 21.0M 7.5M 3.2M
Amortization Cash Flow 6.4M 7.1M 7.1M 7.1M 7.3M
Amortization Of Intangibles 6.4M 7.1M 7.1M 7.1M 7.3M
Cash Dividends Paid -3.2M -3.2M -3.2M -3.3M -3.3M
Change In Prepaid Assets -10.2M 446,000 2.4M 3.9M -2.7M
Common Stock Issuance 376,000 417,000 490,000 664,000 881,000
Depreciation 4.6M 5.0M 4.5M 4.4M 4.2M
Interest Paid Cfo -2.2M -2.8M -1.9M -2.1M -1.8M
Long Term Debt Issuance 34.0M -- -- -- 26.0M
Long Term Debt Payments -1.6M -1.7M -1.6M -1.7M -1.4M
Net Business Purchase And Sale -18.2M 0.00 -27.2M -678,000 -11.2M
Net Income From Continuing Operations 5.1M 20.6M 590,000 295,000 -976,000
Net Long Term Debt Issuance 32.4M -11.9M 18.6M 3.3M 24.6M
Taxes Refund Paid -4.4M -2.9M -3.6M -5.1M -2.3M
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