The Caldwell Partners International Inc.
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Total Revenue | 104.1M | 87.2M | 97.8M | 156.2M | -- |
| Operating Revenue | 103.3M | 86.3M | 96.9M | 155.6M | -- |
| Cost Of Revenue | 81.8M | 69.5M | 81.6M | 121.5M | -- |
| Gross Profit | 22.2M | 17.7M | 16.2M | 34.6M | -- |
| Selling General And Administration | 18.4M | 18.6M | 19.2M | 21.4M | -- |
| Operating Expense | 18.4M | 18.6M | 19.2M | 21.4M | -- |
| Operating Income | 3.8M | -920,000 | -3.0M | 13.2M | -- |
| EBIT | 4.1M | 7.0M | -13.0M | 11.1M | -- |
| Interest Expense | 388,000 | 715,000 | 898,000 | 419,000 | -- |
| Interest Expense Non Operating | 388,000 | 715,000 | 898,000 | 419,000 | -- |
| Interest Income | 509,000 | 545,000 | 312,000 | 129,000 | -- |
| Interest Income Non Operating | 509,000 | 545,000 | 312,000 | 129,000 | -- |
| Net Interest Income | 121,000 | -170,000 | -586,000 | -290,000 | -- |
| Other Income Expense | -236,000 | 7.3M | -10.4M | -2.2M | -- |
| Special Income Charges | -225,000 | 7.6M | -10.1M | -2.4M | -- |
| Restructuring And Mergern Acquisition | 275,000 | 1.1M | 11.5M | 2.6M | -- |
| Gain On Sale Of Security | -11,000 | -228,000 | -206,000 | 228,000 | -- |
| Pretax Income | 3.7M | 6.2M | -13.9M | 10.7M | -- |
| Tax Provision | 1.2M | 2.1M | -2.6M | 2.5M | -- |
| Tax Effect Of Unusual Items | -74,104 | 2.4M | -2.0M | -520,348 | -- |
| Net Income From Continuing And Discontinued Operation | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Income From Continuing Operation Net Minority Interest | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Income Including Noncontrolling Interests | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Income Common Stockholders | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Income | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| EBITDA | 5.9M | 9.0M | -10.4M | 13.7M | -- |
| Normalized EBITDA | 6.1M | 1.7M | -13,000 | 15.9M | -- |
| Reconciled Depreciation | 1.8M | 2.1M | 2.7M | 2.6M | -- |
| Basic EPS | 0.09 | 0.14 | -0.43 | 0.32 | -- |
| Diluted EPS | 0.09 | 0.14 | -0.43 | 0.32 | -- |
| Basic Average Shares | 29.5M | 29.5M | 26.2M | 25.7M | -- |
| Diluted Average Shares | 29.6M | 29.7M | 26.2M | 26.0M | -- |
| Total Unusual Items | -236,000 | 7.3M | -10.4M | -2.2M | -- |
| Total Unusual Items Excluding Goodwill | -236,000 | 7.3M | -10.4M | -2.2M | -- |
| Tax Rate For Calcs | 0.31 | 0.33 | 0.19 | 0.24 | -- |
| Normalized Income | 2.7M | -729,130 | -2.9M | 9.9M | -- |
| Diluted NI Availto Com Stockholders | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Gain On Sale Of Business | -113,000 | -412,000 | 1.3M | 0.00 | -- |
| Net Income Continuous Operations | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Non Operating Interest Income Expense | 121,000 | -170,000 | -586,000 | -290,000 | -- |
| Other Special Charges | -163,000 | -9.1M | -- | -182,000 | -- |
| Reconciled Cost Of Revenue | 81.8M | 69.5M | 81.6M | 121.5M | -- |
| Total Expenses | 100.2M | 88.1M | 100.8M | 143.0M | -- |
| Total Operating Income As Reported | 3.7M | 7.1M | -14.5M | 10.6M | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 16.4M | 19.6M | 22.1M | 35.7M | -- |
| Cash Cash Equivalents And Short Term Investments | 16.4M | 19.6M | 22.1M | 35.7M | -- |
| Accounts Receivable | 18.3M | 12.4M | 12.5M | 22.7M | -- |
| Receivables | 28.4M | 18.7M | 21.3M | 30.7M | -- |
| Prepaid Assets | 4.1M | 0.00 | -- | -- | 2.3M |
| Other Current Assets | 3.6M | 2.3M | 2.7M | 2.8M | -- |
| Current Assets | 52.5M | 40.7M | 46.1M | 69.1M | -- |
| Gross PPE | 14.0M | 24.6M | 33.7M | 39.3M | -- |
| Accumulated Depreciation | -8.2M | -17.5M | -18.6M | -16.0M | -- |
| Net PPE | 5.8M | 7.1M | 15.1M | 23.3M | -- |
| Goodwill | 11.4M | 11.2M | 11.2M | 8.9M | -- |
| Goodwill And Other Intangible Assets | 11.4M | 11.3M | 11.4M | 9.1M | -- |
| Other Intangible Assets | 34,000 | 88,000 | 142,000 | 190,000 | -- |
| Investments And Advances | 1.6M | 1.7M | 2.0M | 736,000 | -- |
| Other Investments | 1.6M | 1.7M | 2.0M | 736,000 | -- |
| Other Non Current Assets | 312,000 | 276,000 | 593,000 | -- | 2.6M |
| Total Non Current Assets | 28.3M | 28.1M | 38.6M | 38.1M | -- |
| Total Assets | 80.8M | 68.8M | 84.6M | 107.2M | -- |
| Current Debt | -- | -- | -- | -- | 176,000 |
| Current Debt And Capital Lease Obligation | 1.7M | 1.6M | 2.8M | 1.8M | -- |
| Accounts Payable | 3.3M | 3.4M | 3.2M | 4.0M | -- |
| Payables | 33.8M | 29.3M | 31.1M | 43.9M | -- |
| Payables And Accrued Expenses | 33.8M | 29.3M | 31.1M | 43.9M | -- |
| Current Accrued Expenses | -- | -- | -- | 35.9M | 34.8M |
| Current Deferred Revenue | 3.8M | 0.00 | -- | -- | -- |
| Other Current Liabilities | 74,000 | -- | 687,000 | -- | -- |
| Current Liabilities | 39.7M | 31.1M | 35.0M | 49.7M | -- |
| Long Term Debt And Capital Lease Obligation | 5.4M | 4.9M | 19.0M | 20.3M | -- |
| Long Term Capital Lease Obligation | 5.4M | 4.9M | 19.0M | 20.3M | -- |
| Other Non Current Liabilities | -- | -- | 921,000 | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 6.1M | 5.5M | 21.9M | 22.4M | -- |
| Total Liabilities Net Minority Interest | 45.8M | 36.6M | 56.9M | 72.1M | -- |
| Common Stock | 15.3M | 15.4M | 15.4M | 12.6M | -- |
| Capital Stock | 15.3M | 15.4M | 15.4M | 12.6M | -- |
| Additional Paid In Capital | 15.8M | 15.5M | 15.3M | 15.0M | -- |
| Retained Earnings | 1.7M | -609,000 | -4.8M | 6.5M | -- |
| Treasury Stock | 2,000 | 0.00 | -- | -- | -- |
| Gains Losses Not Affecting Retained Earnings | 2.2M | 1.8M | 1.8M | 960,000 | -- |
| Other Equity Adjustments | 2.2M | 1.8M | 1.8M | 960,000 | -- |
| Common Stock Equity | 35.0M | 32.1M | 27.7M | 35.1M | -- |
| Stockholders Equity | 35.0M | 32.1M | 27.7M | 35.1M | -- |
| Total Equity Gross Minority Interest | 35.0M | 32.1M | 27.7M | 35.1M | -- |
| Total Capitalization | 35.0M | 32.1M | 27.7M | 35.1M | -- |
| Net Tangible Assets | 23.6M | 20.9M | 16.4M | 25.9M | -- |
| Tangible Book Value | 23.6M | 20.9M | 16.4M | 25.9M | -- |
| Working Capital | 12.8M | 9.6M | 11.0M | 19.4M | -- |
| Invested Capital | 35.0M | 32.1M | 27.7M | 35.1M | -- |
| Total Debt | 7.2M | 6.5M | 21.8M | 22.1M | -- |
| Share Issued | 29.5M | 29.6M | 29.6M | 25.9M | -- |
| Ordinary Shares Number | 29.5M | 29.6M | 29.6M | 25.9M | -- |
| Allowance For Doubtful Accounts Receivable | -651,000 | -1.4M | -1.2M | -1.3M | -- |
| Available For Sale Securities | -- | -- | -- | 81,000 | 242,000 |
| Capital Lease Obligations | 7.2M | 6.5M | 21.8M | 22.1M | -- |
| Current Capital Lease Obligation | 1.7M | 1.6M | 2.8M | 1.8M | -- |
| Current Deferred Liabilities | 3.8M | 0.00 | -- | -- | -- |
| Employee Benefits | -- | -- | -- | 968,000 | 3.6M |
| Financial Assets Designatedas Fair Value Through Profitor Loss Total | -- | -- | -- | 655,000 | 0.00 |
| Gross Accounts Receivable | 18.9M | 13.8M | 13.8M | 24.0M | -- |
| Income Tax Payable | -- | -- | -- | 0.00 | 3.0M |
| Investmentin Financial Assets | -- | -- | -- | 736,000 | 242,000 |
| Leases | 640,000 | 5.0M | 5.1M | 4.9M | -- |
| Line Of Credit | -- | -- | -- | 0.00 | 176,000 |
| Machinery Furniture Equipment | 5.4M | 7.9M | 7.5M | 7.4M | -- |
| Non Current Accounts Receivable | 1.6M | -- | -- | -- | -- |
| Non Current Deferred Assets | 6.6M | 6.9M | 8.7M | 4.7M | -- |
| Non Current Deferred Liabilities | -- | -- | -- | 1.1M | 1.2M |
| Non Current Deferred Taxes Assets | 6.6M | 6.9M | 8.7M | 4.7M | -- |
| Non Current Prepaid Assets | 1.0M | 904,000 | 811,000 | 241,000 | -- |
| Other Current Borrowings | -- | -- | -- | -- | 176,000 |
| Other Payable | 30.6M | 25.9M | 27.9M | 39.9M | -- |
| Other Properties | 7.9M | 11.7M | 21.1M | 26.9M | -- |
| Other Receivables | 9.9M | 6.1M | 8.6M | 6.7M | -- |
| Pensionand Other Post Retirement Benefit Plans Current | 217,000 | 96,000 | 434,000 | 4.0M | -- |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | -- |
| Taxes Receivable | 159,000 | 177,000 | 197,000 | 1.3M | -- |
| Total Tax Payable | -- | -- | -- | 0.00 | 3.0M |
| Tradeand Other Payables Non Current | 671,000 | 692,000 | 1.9M | 2.1M | -- |
| Treasury Shares Number | 3,300 | -- | -- | -- | -- |
| Line Item | FY 2025Aug 31, 2025 | FY 2024Aug 31, 2024 | FY 2023Aug 31, 2023 | FY 2022Aug 31, 2022 | FY 2021Aug 31, 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow | 3.6M | 1.2M | -11.2M | 7.1M | -- |
| Cash Flow From Continuing Operating Activities | 3.6M | 1.2M | -11.2M | 7.1M | -- |
| Depreciation And Amortization | 1.8M | 2.1M | 2.7M | 2.6M | -- |
| Depreciation Amortization Depletion | 1.8M | 2.1M | 2.7M | 2.6M | -- |
| Stock Based Compensation | 259,000 | 259,000 | 237,000 | 16,000 | -- |
| Change In Working Capital | -2.4M | 749,000 | -9.9M | -4.3M | -- |
| Changes In Account Receivables | -6.0M | 221,000 | 11.3M | 1.1M | -- |
| Change In Receivables | -5.5M | 2.6M | 10.7M | -2.3M | -- |
| Change In Payables And Accrued Expense | 4.6M | -3.4M | -17.4M | 2.0M | -- |
| Change In Payable | 4.6M | -3.4M | -17.4M | 2.0M | -- |
| Change In Other Working Capital | -220,000 | 2.4M | -3.9M | -3.7M | -- |
| Change In Other Current Liabilities | 0.00 | -1.6M | 1.6M | 0.00 | -- |
| Other Non Cash Items | 807,000 | -6.4M | 1.6M | 942,000 | -- |
| Capital Expenditure | -391,000 | -460,000 | -167,000 | -466,000 | -- |
| Purchase Of PPE | -391,000 | -460,000 | -167,000 | -466,000 | -- |
| Net PPE Purchase And Sale | -391,000 | -460,000 | -167,000 | -466,000 | -- |
| Purchase Of Business | -- | 0.00 | -2.5M | -314,000 | -3.2M |
| Purchase Of Investment | -4.1M | -64,000 | 0.00 | -655,000 | -- |
| Sale Of Investment | 0.00 | 68,000 | 54,000 | 127,000 | -- |
| Net Investment Purchase And Sale | -4.1M | 4,000 | 54,000 | 127,000 | -- |
| Investing Cash Flow | -4.8M | -1.7M | -3.6M | -1.9M | -- |
| Cash Flow From Continuing Investing Activities | -4.8M | -1.7M | -3.6M | -1.9M | -- |
| Issuance Of Debt | 0.00 | 16,000 | 48,000 | 29,000 | -- |
| Repayment Of Debt | -1.8M | -1.9M | -2.2M | -2.5M | -- |
| Net Issuance Payments Of Debt | -1.8M | -1.9M | -2.2M | -2.5M | -- |
| Issuance Of Capital Stock | -- | 0.00 | 2.8M | 0.00 | -- |
| Repurchase Of Capital Stock | -78,000 | 0.00 | -- | -- | -- |
| Net Common Stock Issuance | -78,000 | 0.00 | 2.8M | 0.00 | -- |
| Common Stock Dividend Paid | -222,000 | 0.00 | -- | -- | -- |
| Common Stock Payments | -78,000 | 0.00 | -- | -- | -- |
| Financing Cash Flow | -2.1M | -1.9M | 664,000 | 499,000 | -- |
| Cash Flow From Continuing Financing Activities | -2.1M | -1.9M | 664,000 | 499,000 | -- |
| Effect Of Exchange Rate Changes | 71,000 | -71,000 | 540,000 | 771,000 | -- |
| Changes In Cash | -3.3M | -2.3M | -14.2M | 5.7M | -- |
| Beginning Cash Position | 19.6M | 22.1M | 35.7M | 29.2M | -- |
| End Cash Position | 16.4M | 19.6M | 22.1M | 35.7M | -- |
| Free Cash Flow | 3.2M | 772,000 | -11.4M | 6.6M | -- |
| Amortization Cash Flow | 56,000 | 55,000 | 54,000 | 51,000 | -- |
| Amortization Of Intangibles | 56,000 | 55,000 | 54,000 | 51,000 | -- |
| Asset Impairment Charge | 560,000 | 0.00 | 6.8M | 0.00 | -- |
| Cash Dividends Paid | -222,000 | 0.00 | -- | -- | -- |
| Change In Account Payable | -146,000 | 228,000 | -1.8M | -1.0M | -- |
| Change In Income Tax Payable | -- | 0.00 | -12,000 | -3.0M | -- |
| Change In Prepaid Assets | -1.3M | 702,000 | -783,000 | -278,000 | -- |
| Change In Tax Payable | -- | 0.00 | -12,000 | -3.0M | -- |
| Common Stock Issuance | -- | 0.00 | 2.8M | 0.00 | -- |
| Depreciation | 1.7M | 2.0M | 2.6M | 2.5M | -- |
| Earnings Losses From Equity Investments | 113,000 | 412,000 | -1.3M | 0.00 | -- |
| Gain Loss On Investment Securities | -- | -28,000 | -- | -- | -- |
| Long Term Debt Issuance | 0.00 | 16,000 | 48,000 | 29,000 | -- |
| Long Term Debt Payments | -1.8M | -1.9M | -2.2M | -2.5M | -- |
| Net Business Purchase And Sale | -- | 0.00 | -2.5M | -314,000 | -3.2M |
| Net Foreign Currency Exchange Gain Loss | -44,000 | -34,000 | 25,000 | -320,000 | -- |
| Net Income From Continuing Operations | 2.6M | 4.2M | -11.3M | 8.2M | -- |
| Net Intangibles Purchase And Sale | -- | -- | -- | 0.00 | -180,000 |
| Net Long Term Debt Issuance | -1.8M | -1.9M | -2.2M | -2.5M | -- |
| Net Other Financing Charges | -- | -- | -- | 2.6M | -2.6M |
| Net Other Investing Changes | -318,000 | -1.2M | -989,000 | -1.3M | -- |
| Operating Gains Losses | 69,000 | 350,000 | -1.3M | -320,000 | -- |
| Proceeds From Stock Option Exercised | -- | -- | 0.00 | 363,000 | 0.00 |
| Purchase Of Intangibles | -- | -- | -- | 0.00 | -180,000 |