Computer Modelling Group Ltd.
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 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|---|
| Total Revenue | 32.7M | 30.2M | 29.6M | 33.7M | 35.8M | -- | -- |
| Operating Revenue | 32.7M | 30.2M | 29.6M | 33.7M | 35.8M | -- | -- |
| Cost Of Revenue | 6.0M | 5.5M | 6.0M | 6.7M | 6.3M | -- | -- |
| Gross Profit | 26.7M | 24.7M | 23.7M | 26.9M | 29.5M | -- | -- |
| Selling General And Administration | 11.3M | 12.1M | 10.3M | 10.0M | 10.9M | -- | -- |
| General And Administrative Expense | 6.7M | 6.1M | 5.7M | 4.9M | 6.5M | -- | -- |
| Research And Development | 8.2M | 7.4M | 8.0M | 8.1M | 7.3M | -- | -- |
| Operating Expense | 19.5M | 19.5M | 18.4M | 18.1M | 18.2M | -- | -- |
| Operating Income | 7.2M | 5.2M | 5.3M | 8.8M | 11.2M | -- | -- |
| EBIT | 8.0M | 4.8M | 4.7M | 7.7M | 13.6M | -- | -- |
| Interest Expense | 528,000 | 466,000 | 470,000 | 474,000 | 479,000 | -- | -- |
| Interest Expense Non Operating | 528,000 | 466,000 | 470,000 | 474,000 | 479,000 | -- | -- |
| Interest Income | 362,000 | 214,000 | 314,000 | 313,000 | 653,000 | -- | -- |
| Interest Income Non Operating | 362,000 | 214,000 | 314,000 | 313,000 | 653,000 | -- | -- |
| Net Interest Income | -166,000 | -252,000 | -156,000 | -346,000 | 174,000 | -- | -- |
| Other Income Expense | 414,000 | -565,000 | -911,000 | -1.2M | 1.8M | -- | -- |
| Special Income Charges | 0.00 | 126,000 | 0.00 | -88,000 | -150,000 | -- | -- |
| Restructuring And Mergern Acquisition | 0.00 | -126,000 | 0.00 | 88,000 | 150,000 | -- | -- |
| Gain On Sale Of Security | 414,000 | -691,000 | -911,000 | -1.1M | 1.9M | -- | -- |
| Pretax Income | 7.5M | 4.4M | 4.2M | 7.3M | 13.2M | -- | -- |
| Tax Provision | 1.5M | 1.6M | 917,000 | 2.2M | 3.6M | -- | -- |
| Tax Effect Of Unusual Items | 83,332 | -213,364 | -197,678 | -365,331 | 480,686 | -- | -- |
| Net Income From Continuing And Discontinued Operation | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Income From Continuing Operation Net Minority Interest | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Income Including Noncontrolling Interests | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Income Common Stockholders | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Income | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| EBITDA | 10.6M | 7.4M | 7.1M | 10.1M | 15.9M | -- | -- |
| Normalized EBITDA | 10.2M | 7.9M | 8.0M | 11.3M | 14.1M | -- | -- |
| Reconciled Depreciation | 2.6M | 2.6M | 2.4M | 2.4M | 2.3M | -- | -- |
| Basic EPS | 0.07 | 0.03 | 0.04 | -- | 0.12 | 0.05 | -- |
| Diluted EPS | 0.07 | 0.03 | 0.04 | -- | 0.12 | 0.05 | -- |
| Basic Average Shares | 83.0M | 84.1M | 83.1M | -- | 82.8M | 81.9M | -- |
| Diluted Average Shares | 83.3M | 85.0M | 84.2M | -- | 83.4M | 83.2M | -- |
| Total Unusual Items | 414,000 | -565,000 | -911,000 | -1.2M | 1.8M | -- | -- |
| Total Unusual Items Excluding Goodwill | 414,000 | -565,000 | -911,000 | -1.2M | 1.8M | -- | -- |
| Tax Rate For Calcs | 0.20 | 0.38 | 0.22 | 0.30 | 0.27 | -- | -- |
| Normalized Income | 5.6M | 3.1M | 4.0M | 6.0M | 8.3M | -- | -- |
| Diluted NI Availto Com Stockholders | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Income Continuous Operations | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Non Operating Interest Income Expense | -166,000 | -252,000 | -156,000 | -346,000 | 174,000 | -- | -- |
| Other Gand A | 6.7M | 6.1M | 5.7M | 4.9M | 6.5M | -- | -- |
| Reconciled Cost Of Revenue | 6.0M | 5.5M | 6.0M | 6.7M | 6.3M | -- | -- |
| Selling And Marketing Expense | 4.5M | 6.0M | 4.6M | 5.1M | 4.4M | -- | -- |
| Total Expenses | 25.5M | 25.0M | 24.3M | 24.8M | 24.6M | -- | -- |
| Total Operating Income As Reported | 7.2M | 5.2M | 5.3M | 8.8M | 11.2M | -- | -- |
| Line Item | Q4 2025Dec 31, 2025 | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|---|
| Cash And Cash Equivalents | 20.0M | 32.8M | 44.0M | 43.9M | 39.7M | -- | -- |
| Cash Cash Equivalents And Short Term Investments | 23.7M | 32.8M | 44.0M | 43.9M | 39.7M | -- | -- |
| Cash Financial | 20.0M | 32.8M | 44.0M | 43.9M | 39.7M | -- | -- |
| Other Short Term Investments | 3.7M | -- | -- | -- | -- | -- | -- |
| Accounts Receivable | 40.3M | 30.6M | 29.3M | 41.5M | 43.2M | -- | -- |
| Receivables | 40.3M | 30.6M | 29.3M | 41.5M | 43.2M | -- | -- |
| Prepaid Assets | 5.9M | 6.1M | 5.4M | 4.2M | 2.9M | -- | -- |
| Current Assets | 70.6M | 69.8M | 79.1M | 89.9M | 86.0M | -- | -- |
| Gross PPE | 38.3M | 38.6M | 38.0M | 64.4M | 38.8M | -- | -- |
| Accumulated Depreciation | -- | -- | -- | -25.8M | -- | -- | -- |
| Net PPE | 38.3M | 38.6M | 38.0M | 38.6M | 38.8M | -- | -- |
| Goodwill | 18.9M | 19.1M | 16.0M | 15.8M | 14.8M | -- | -- |
| Goodwill And Other Intangible Assets | 81.2M | 83.6M | 75.4M | 75.8M | 74.8M | -- | -- |
| Other Intangible Assets | 62.3M | 64.5M | 59.5M | 60.0M | 59.9M | -- | -- |
| Other Non Current Assets | 1.3M | 170,000 | -- | -- | -- | -- | -- |
| Total Non Current Assets | 121.8M | 122.8M | 113.7M | 114.8M | 113.6M | -- | -- |
| Total Assets | 192.4M | 192.6M | 192.8M | 204.8M | 199.7M | -- | -- |
| Current Debt | 322,000 | 327,000 | 321,000 | 310,000 | 299,000 | -- | -- |
| Current Debt And Capital Lease Obligation | 2.8M | 2.8M | 2.6M | 2.6M | 2.6M | -- | -- |
| Accounts Payable | 16.3M | 12.2M | 16.1M | 1.9M | 16.4M | -- | -- |
| Payables | 19.4M | 15.7M | 23.4M | 8.6M | 30.3M | -- | -- |
| Payables And Accrued Expenses | 19.4M | 15.7M | 23.4M | 25.2M | 30.3M | -- | -- |
| Current Accrued Expenses | -- | -- | -- | 16.6M | -- | -- | -- |
| Current Deferred Revenue | 32.0M | 34.6M | 33.1M | 40.3M | 34.8M | -- | -- |
| Other Current Liabilities | -- | -- | -- | -- | 3.8M | 3.4M | -- |
| Current Liabilities | 54.2M | 53.0M | 59.1M | 68.0M | 67.7M | -- | -- |
| Long Term Debt | 3.2M | 1.2M | 1.3M | 1.3M | 1.2M | -- | -- |
| Long Term Debt And Capital Lease Obligation | 36.6M | 35.0M | 35.5M | 36.0M | 36.3M | -- | -- |
| Long Term Capital Lease Obligation | 33.4M | 33.8M | 34.2M | 34.7M | 35.1M | -- | -- |
| Other Non Current Liabilities | 358,000 | 375,000 | 599,000 | 212,000 | 213,000 | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 50.9M | 49.9M | 49.1M | 50.8M | 50.3M | -- | -- |
| Total Liabilities Net Minority Interest | 105.1M | 103.0M | 108.3M | 118.8M | 118.0M | -- | -- |
| Common Stock | 94.8M | 95.9M | 95.1M | 94.8M | 94.3M | -- | -- |
| Capital Stock | 94.8M | 95.9M | 95.1M | 94.8M | 94.3M | -- | -- |
| Additional Paid In Capital | 16.0M | 15.8M | 15.6M | 15.5M | 15.5M | -- | -- |
| Retained Earnings | -27.5M | -27.7M | -29.6M | -28.7M | -29.7M | -- | -- |
| Gains Losses Not Affecting Retained Earnings | 4.1M | 5.6M | 3.3M | 4.3M | 1.7M | -- | -- |
| Common Stock Equity | 87.3M | 89.6M | 84.5M | 85.9M | 81.7M | -- | -- |
| Stockholders Equity | 87.3M | 89.6M | 84.5M | 85.9M | 81.7M | -- | -- |
| Total Equity Gross Minority Interest | 87.3M | 89.6M | 84.5M | 85.9M | 81.7M | -- | -- |
| Total Capitalization | 90.5M | 90.9M | 85.8M | 87.2M | 82.9M | -- | -- |
| Net Tangible Assets | 6.1M | 6.0M | 9.1M | 10.1M | 6.9M | -- | -- |
| Tangible Book Value | 6.1M | 6.0M | 9.1M | 10.1M | 6.9M | -- | -- |
| Working Capital | 16.5M | 16.8M | 20.0M | 21.9M | 18.4M | -- | -- |
| Invested Capital | 90.9M | 91.2M | 86.1M | 87.5M | 83.2M | -- | -- |
| Total Debt | 39.4M | 37.8M | 38.2M | 38.6M | 38.9M | -- | -- |
| Share Issued | 81.6M | 82.7M | 82.6M | 82.5M | 82.4M | -- | -- |
| Ordinary Shares Number | 81.6M | 82.7M | 82.6M | 82.5M | 82.4M | -- | -- |
| Buildings And Improvements | -- | -- | 27.7M | 37.7M | 29.0M | -- | -- |
| Capital Lease Obligations | 35.8M | 36.2M | 36.6M | 36.9M | 37.4M | -- | -- |
| Current Capital Lease Obligation | 2.5M | 2.4M | 2.3M | 2.3M | 2.3M | -- | -- |
| Current Deferred Liabilities | 32.0M | 34.6M | 33.1M | 40.3M | 34.8M | -- | -- |
| Employee Benefits | -- | -- | -- | 256,000 | 252,000 | 253,000 | 1.1M |
| Foreign Currency Translation Adjustments | 4.1M | 5.6M | 3.3M | 4.3M | 1.7M | -- | -- |
| Income Tax Payable | 804,000 | 1.2M | 2.2M | 2.7M | 2.8M | -- | -- |
| Leases | -- | -- | -- | 13.7M | -- | -- | -- |
| Machinery Furniture Equipment | -- | -- | -- | 12.9M | -- | -- | -- |
| Non Current Deferred Assets | 938,000 | 418,000 | 274,000 | 471,000 | 97,000 | -- | -- |
| Non Current Deferred Liabilities | 14.0M | 14.5M | 13.0M | 13.1M | 12.3M | -- | -- |
| Non Current Deferred Taxes Assets | 938,000 | 418,000 | 274,000 | 471,000 | 97,000 | -- | -- |
| Non Current Deferred Taxes Liabilities | 14.0M | 14.5M | 13.0M | 13.1M | 12.3M | -- | -- |
| Other Current Borrowings | 322,000 | 327,000 | 321,000 | 310,000 | 299,000 | -- | -- |
| Other Payable | 2.2M | 2.3M | 5.1M | 4.1M | 11.0M | -- | -- |
| Other Properties | 38.3M | 38.6M | 10.3M | -- | 9.8M | 39.1M | -- |
| Properties | -- | -- | 0.00 | 0.00 | 0.00 | -- | -- |
| Restricted Cash | 644,000 | 321,000 | 369,000 | 362,000 | 194,000 | -- | -- |
| Total Tax Payable | 804,000 | 1.2M | 2.2M | 2.7M | 2.8M | -- | -- |
| Tradeand Other Payables Non Current | -- | -- | -- | 1.3M | 1.2M | 0.00 | 1.3M |
| Line Item | Q4 2025Dec 31, 2025 | Q3 2025Sep 30, 2025 | Q2 2025Jun 30, 2025 | Q1 2025Mar 31, 2025 | Q4 2024Dec 31, 2024 | Q3 2024Sep 30, 2024 | Q2 2024Jun 30, 2024 |
|---|---|---|---|---|---|---|---|
| Operating Cash Flow | 5,000 | -2.1M | 6.6M | 15.9M | 8.3M | -- | -- |
| Cash Flow From Continuing Operating Activities | 5,000 | -2.1M | 6.6M | 15.9M | 8.3M | -- | -- |
| Depreciation And Amortization | 2.6M | 2.6M | 2.4M | 2.4M | 2.3M | -- | -- |
| Depreciation Amortization Depletion | 2.6M | 2.6M | 2.4M | 2.4M | 2.3M | -- | -- |
| Stock Based Compensation | 187,000 | -1.2M | 149,000 | -442,000 | -641,000 | -- | -- |
| Deferred Tax | -883,000 | -152,000 | -383,000 | -548,000 | -150,000 | -- | -- |
| Deferred Income Tax | -883,000 | -152,000 | -383,000 | -548,000 | -150,000 | -- | -- |
| Change In Working Capital | -7.1M | -5.6M | 1.1M | 7.7M | -1.7M | -- | -- |
| Change In Receivables | -9.6M | -1.1M | 12.1M | 1.5M | -3.8M | -- | -- |
| Change In Payables And Accrued Expense | 5.4M | -3.7M | -2.3M | 2.9M | -645,000 | -- | -- |
| Change In Other Working Capital | -3.0M | -1.0M | -8.3M | 3.7M | 2.7M | -- | -- |
| Other Non Cash Items | -- | -- | -- | 88,000 | 150,000 | 2.1M | -- |
| Capital Expenditure | -723,000 | -1.1M | -542,000 | -661,000 | -432,000 | -- | -- |
| Purchase Of PPE | -723,000 | -1.1M | -542,000 | -661,000 | -432,000 | -- | -- |
| Net PPE Purchase And Sale | -723,000 | -1.1M | -542,000 | -661,000 | -432,000 | -- | -- |
| Purchase Of Business | 0.00 | -5.2M | -- | -7.3M | -29.2M | 0.00 | -- |
| Purchase Of Investment | -3.7M | -- | -- | -- | 0.00 | -- | -- |
| Net Investment Purchase And Sale | -3.7M | -- | -- | -- | 0.00 | -- | -- |
| Investing Cash Flow | -4.4M | -9.8M | -542,000 | -8.0M | -29.6M | -- | -- |
| Cash Flow From Continuing Investing Activities | -4.4M | -9.8M | -542,000 | -8.0M | -29.6M | -- | -- |
| Issuance Of Debt | 2.0M | -- | -- | -- | 0.00 | -- | -- |
| Repayment Of Debt | -539,000 | -619,000 | -606,000 | -627,000 | -752,000 | -- | -- |
| Net Issuance Payments Of Debt | 1.5M | -619,000 | -606,000 | -627,000 | -752,000 | -- | -- |
| Issuance Of Capital Stock | 0.00 | 616,000 | 212,000 | 473,000 | 2.4M | -- | -- |
| Repurchase Of Capital Stock | -6.0M | -- | -- | -- | 0.00 | -- | -- |
| Net Common Stock Issuance | -6.0M | 616,000 | 212,000 | 473,000 | 2.4M | -- | -- |
| Common Stock Dividend Paid | -823,000 | -825,000 | -4.1M | -4.1M | -4.1M | -- | -- |
| Common Stock Payments | -6.0M | -- | -- | -- | 0.00 | -- | -- |
| Financing Cash Flow | -6.5M | -998,000 | -4.5M | -4.2M | -2.5M | -- | -- |
| Cash Flow From Continuing Financing Activities | -6.5M | -998,000 | -4.5M | -4.2M | -2.5M | -- | -- |
| Effect Of Exchange Rate Changes | -1.8M | 1.7M | -1.4M | 507,000 | 2.2M | -- | -- |
| Changes In Cash | -11.0M | -12.9M | 1.5M | 3.6M | -23.8M | -- | -- |
| Beginning Cash Position | 32.8M | 44.0M | 43.9M | 39.7M | 61.4M | -- | -- |
| End Cash Position | 20.0M | 32.8M | 44.0M | 43.9M | 39.7M | -- | -- |
| Free Cash Flow | -718,000 | -3.1M | 6.1M | 15.2M | 7.8M | -- | -- |
| Income Tax Paid Supplemental Data | 3.4M | 3.2M | 1.8M | 3.5M | 2.1M | -- | -- |
| Interest Paid Supplemental Data | 528,000 | 466,000 | 470,000 | 470,000 | 479,000 | -- | -- |
| Amortization Cash Flow | 1.5M | 1.5M | 1.4M | 1.4M | 1.0M | -- | -- |
| Amortization Of Intangibles | 1.5M | 1.5M | 1.4M | 1.4M | 1.0M | -- | -- |
| Cash Dividends Paid | -823,000 | -825,000 | -4.1M | -4.1M | -4.1M | -- | -- |
| Change In Prepaid Assets | 63,000 | 233,000 | -549,000 | -362,000 | 85,000 | -- | -- |
| Common Stock Issuance | 0.00 | 616,000 | 212,000 | 473,000 | 2.4M | -- | -- |
| Depreciation | 1.2M | 1.1M | 1.1M | 993,000 | 1.3M | -- | -- |
| Long Term Debt Issuance | 2.0M | -- | -- | -- | 0.00 | -- | -- |
| Long Term Debt Payments | -539,000 | -619,000 | -606,000 | -627,000 | -752,000 | -- | -- |
| Net Business Purchase And Sale | 0.00 | -5.2M | -- | -7.3M | -29.2M | 0.00 | -- |
| Net Foreign Currency Exchange Gain Loss | -841,000 | -342,000 | 33,000 | 1.7M | -1.3M | -- | -- |
| Net Income From Continuing Operations | 6.0M | 2.7M | 3.3M | 5.1M | 9.6M | -- | -- |
| Net Long Term Debt Issuance | 1.5M | -619,000 | -606,000 | -627,000 | -752,000 | -- | -- |
| Net Other Financing Charges | -1.2M | -170,000 | -- | -- | -- | -- | -- |
| Net Other Investing Changes | -- | -3.6M | -- | -- | -- | -- | -- |
| Net Short Term Debt Issuance | -- | -- | -- | -- | -- | 0.00 | -- |
| Operating Gains Losses | -841,000 | -342,000 | 33,000 | 1.7M | -1.3M | -- | -- |
| Short Term Debt Payments | -- | -- | -- | -- | -- | 0.00 | -- |