Hampton Financial Corporation
Financial Statements (IFRS) · Amounts in CAD
Income Statement
Balance Sheet
Cash Flow
| Line Item | Q4 2025Nov 30, 2025 | Q3 2025Aug 31, 2025 | Q2 2025May 31, 2025 | Q1 2025Feb 28, 2025 | Q4 2024Nov 30, 2024 |
|---|---|---|---|---|---|
| Total Revenue | 2.1M | 2.3M | 1.5M | 2.5M | 2.8M |
| Operating Revenue | 2.1M | 2.3M | 1.5M | 2.5M | 2.8M |
| Cost Of Revenue | 1.5M | 1.4M | 1.4M | 1.7M | 1.9M |
| Gross Profit | 587,000 | 869,000 | 103,000 | 814,000 | 860,000 |
| Selling General And Administration | 1.1M | 1.7M | 906,000 | 1.2M | 1.2M |
| General And Administrative Expense | 1.1M | 1.7M | 906,000 | 1.2M | 1.2M |
| Depreciation And Amortization In Income Statement | 38,000 | 38,000 | 97,000 | 216,000 | 216,000 |
| Other Operating Expenses | -- | 0.00 | 125,000 | -- | -- |
| Operating Expense | 1.1M | 1.5M | 1.1M | 2.1M | 1.2M |
| Operating Income | -546,000 | -670,000 | -1.0M | -1.3M | -355,000 |
| EBIT | -259,000 | -372,000 | -783,000 | -906,000 | 24,000 |
| Interest Expense | 667,000 | 572,000 | 370,000 | 503,000 | 706,000 |
| Interest Expense Non Operating | 667,000 | 572,000 | 370,000 | 503,000 | 706,000 |
| Interest Income | 221,000 | 265,000 | 238,000 | 285,000 | 268,000 |
| Interest Income Non Operating | 221,000 | 265,000 | 238,000 | 285,000 | 268,000 |
| Net Interest Income | -446,000 | -307,000 | -132,000 | -218,000 | -438,000 |
| Other Income Expense | 66,000 | 33,000 | 3,000 | 87,000 | 111,000 |
| Other Non Operating Income Expenses | 66,000 | 33,000 | 3,000 | 87,000 | 111,000 |
| Special Income Charges | -- | 0.00 | 0.00 | 0.00 | -- |
| Pretax Income | -926,000 | -944,000 | -1.2M | -1.4M | -682,000 |
| Tax Provision | 122,000 | -44,000 | 48,000 | -97,000 | 117,000 |
| Tax Effect Of Unusual Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income From Continuing And Discontinued Operation | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Income From Continuing Operation Net Minority Interest | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Income Including Noncontrolling Interests | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Income Common Stockholders | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Income | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| EBITDA | -221,000 | -334,000 | -686,000 | -690,000 | 240,000 |
| Normalized EBITDA | -221,000 | -334,000 | -686,000 | -690,000 | 240,000 |
| Reconciled Depreciation | 38,000 | 38,000 | 97,000 | 215,000 | 216,000 |
| Basic EPS | -0.02 | -- | -0.02 | -0.02 | -0.01 |
| Diluted EPS | -0.02 | -- | -0.02 | -0.02 | -0.01 |
| Basic Average Shares | 53.8M | -- | 53.8M | 53.5M | 53.5M |
| Diluted Average Shares | 53.8M | -- | 69.1M | 70.9M | 53.5M |
| Total Unusual Items | -- | 0.00 | 0.00 | 0.00 | -- |
| Total Unusual Items Excluding Goodwill | -- | 0.00 | 0.00 | 0.00 | -- |
| Tax Rate For Calcs | 0.15 | 0.05 | 0.15 | 0.07 | 0.15 |
| Normalized Income | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Depreciation Amortization Depletion Income Statement | 38,000 | 38,000 | 97,000 | 216,000 | 216,000 |
| Diluted NI Availto Com Stockholders | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Gain On Sale Of Ppe | -- | 0.00 | 0.00 | 0.00 | -- |
| Net Income Continuous Operations | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Non Operating Interest Income Expense | -446,000 | -307,000 | -132,000 | -218,000 | -438,000 |
| Other Gand A | 1.1M | 1.7M | 906,000 | 1.2M | 1.2M |
| Other Special Charges | -- | -- | -- | -- | -- |
| Provision For Doubtful Accounts | -3,000 | -221,000 | -1,000 | 641,000 | -210,000 |
| Reconciled Cost Of Revenue | 1.5M | 1.4M | 1.4M | 1.7M | 1.9M |
| Total Expenses | 2.7M | 3.0M | 2.5M | 3.8M | 3.1M |
| Line Item | Q4 2025Nov 30, 2025 | Q3 2025Aug 31, 2025 | Q2 2025May 31, 2025 | Q1 2025Feb 28, 2025 | Q4 2024Nov 30, 2024 |
|---|---|---|---|---|---|
| Cash And Cash Equivalents | 1.2M | 2.9M | 2.0M | 658,000 | 1.4M |
| Cash Cash Equivalents And Short Term Investments | 3.1M | 4.4M | 2.3M | 1.0M | 1.8M |
| Cash Financial | 1.2M | 2.9M | 2.0M | 658,000 | 1.4M |
| Other Short Term Investments | 1.9M | 1.5M | 344,000 | 360,000 | 406,000 |
| Accounts Receivable | 5.0M | 4.5M | 5.2M | 5.3M | 7.2M |
| Receivables | 5.8M | 5.7M | 5.8M | 6.1M | 7.9M |
| Prepaid Assets | 1.0M | 842,000 | 1.7M | 1.5M | 1.3M |
| Other Current Assets | 34,000 | 3,000 | 224,000 | 51,000 | 752,000 |
| Current Assets | 10.9M | 11.8M | 10.9M | 9.7M | 12.3M |
| Gross PPE | 1.9M | 1.9M | 1.9M | 1.9M | 1.9M |
| Accumulated Depreciation | -952,000 | -914,000 | -876,000 | -838,000 | -800,000 |
| Net PPE | 901,000 | 939,000 | 977,000 | 1.0M | 1.1M |
| Goodwill | 7.0M | 7.0M | 7.0M | 7.0M | 7.0M |
| Goodwill And Other Intangible Assets | 7.0M | 7.0M | 7.0M | 7.1M | 7.3M |
| Other Intangible Assets | -- | -- | -- | 59,000 | 237,000 |
| Investments And Advances | 130,000 | -- | -- | -- | -- |
| Total Non Current Assets | 16.7M | 16.1M | 17.4M | 16.6M | 18.2M |
| Total Assets | 27.7M | 27.8M | 28.3M | 26.3M | 30.6M |
| Current Debt | 5.2M | 5.0M | 1.0M | 3.0M | 2.0M |
| Current Debt And Capital Lease Obligation | 5.4M | 5.2M | 1.2M | 3.2M | 2.2M |
| Accounts Payable | 1.1M | 1.5M | 1.4M | 1.9M | 1.6M |
| Payables | 1.4M | 1.5M | 1.4M | 1.9M | 1.6M |
| Payables And Accrued Expenses | 1.4M | 1.5M | 1.4M | 1.9M | 1.6M |
| Other Current Liabilities | 528,000 | 459,000 | 224,000 | 51,000 | 752,000 |
| Current Liabilities | 7.7M | 7.5M | 3.1M | 5.3M | 4.7M |
| Long Term Debt | 17.5M | 16.8M | 20.7M | 15.2M | 18.9M |
| Long Term Debt And Capital Lease Obligation | 18.6M | 18.0M | 21.9M | 16.5M | 20.3M |
| Long Term Capital Lease Obligation | 1.2M | 1.2M | 1.2M | 1.3M | 1.3M |
| Total Non Current Liabilities Net Minority Interest | 18.6M | 18.0M | 21.9M | 16.5M | 20.3M |
| Total Liabilities Net Minority Interest | 26.3M | 25.4M | 25.0M | 21.8M | 24.9M |
| Common Stock | 26.9M | 26.9M | 27.0M | 27.0M | 26.8M |
| Capital Stock | 26.9M | 26.9M | 27.0M | 27.0M | 26.8M |
| Additional Paid In Capital | 2.6M | 2.4M | 2.3M | 2.2M | 2.2M |
| Retained Earnings | -30.9M | -29.8M | -28.9M | -27.7M | -26.4M |
| Gains Losses Not Affecting Retained Earnings | 35,000 | 35,000 | 34,000 | 34,000 | 34,000 |
| Other Equity Adjustments | 35,000 | 35,000 | 34,000 | 34,000 | 34,000 |
| Common Stock Equity | 440,000 | 1.5M | 2.4M | 3.6M | 4.7M |
| Stockholders Equity | 440,000 | 1.5M | 2.4M | 3.6M | 4.7M |
| Total Equity Gross Minority Interest | 1.4M | 2.4M | 3.3M | 4.5M | 5.6M |
| Minority Interest | 910,000 | 910,000 | 910,000 | 910,000 | 910,000 |
| Total Capitalization | 17.9M | 18.3M | 23.1M | 18.8M | 23.7M |
| Net Tangible Assets | -6.6M | -5.5M | -4.6M | -3.5M | -2.5M |
| Tangible Book Value | -6.6M | -5.5M | -4.6M | -3.5M | -2.5M |
| Working Capital | 3.3M | 4.3M | 7.8M | 4.4M | 7.7M |
| Invested Capital | 23.2M | 23.3M | 24.1M | 21.8M | 25.7M |
| Total Debt | 24.1M | 23.2M | 23.1M | 19.7M | 22.4M |
| Net Debt | 21.5M | 18.9M | 19.7M | 17.6M | 19.5M |
| Share Issued | 53.8M | 53.8M | 53.8M | 53.8M | 53.5M |
| Ordinary Shares Number | 53.8M | 53.8M | 53.8M | 53.8M | 53.5M |
| Allowance For Doubtful Accounts Receivable | -420,000 | -420,000 | -4.5M | -- | -4.0M |
| Buildings And Improvements | 1.9M | 1.9M | 1.9M | 1.9M | 1.9M |
| Capital Lease Obligations | 1.3M | 1.4M | 1.4M | 1.5M | 1.5M |
| Current Capital Lease Obligation | 177,000 | 173,000 | 169,000 | 165,000 | 161,000 |
| Current Provisions | 300,000 | 300,000 | 300,000 | 175,000 | 175,000 |
| Duefrom Related Parties Current | 289,000 | 289,000 | 289,000 | 289,000 | 289,000 |
| Duefrom Related Parties Non Current | 1.9M | 2.0M | 2.1M | 2.1M | 2.2M |
| Gross Accounts Receivable | 5.4M | 4.9M | 9.7M | 5.3M | 11.2M |
| Hedging Assets Current | 953,000 | 851,000 | 860,000 | 972,000 | 614,000 |
| Loans Receivable | 67,000 | 66,000 | 40,000 | 37,000 | 31,000 |
| Machinery Furniture Equipment | -- | -- | -- | -- | -- |
| Non Current Accounts Receivable | 3.7M | 3.5M | 2.7M | 2.8M | 2.8M |
| Non Current Deferred Assets | 1.1M | 1.3M | 1.2M | 1.3M | 1.2M |
| Non Current Deferred Taxes Assets | 1.1M | 1.3M | 1.2M | 1.3M | 1.2M |
| Non Current Note Receivables | 3.4M | 3.0M | 4.4M | 3.4M | 4.8M |
| Non Current Prepaid Assets | 502,000 | 305,000 | 1.1M | 1.1M | 1.1M |
| Other Current Borrowings | 5.2M | 5.0M | 1.0M | 3.0M | 2.0M |
| Other Equity Interest | 1.8M | 2.0M | 2.1M | 2.1M | 2.2M |
| Other Payable | 312,000 | 53,000 | 1,000 | 2,000 | 11,000 |
| Other Properties | -- | -- | -- | -- | -- |
| Other Receivables | 466,000 | 802,000 | 298,000 | 521,000 | 360,000 |
| Properties | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Line Item | Q4 2025Nov 30, 2025 | Q3 2025Aug 31, 2025 | Q2 2025May 31, 2025 | Q1 2025Feb 28, 2025 | Q4 2024Nov 30, 2024 |
|---|---|---|---|---|---|
| Operating Cash Flow | -1.9M | -4.7M | -1.7M | 2.2M | 2.3M |
| Cash Flow From Continuing Operating Activities | -1.9M | -4.7M | -1.7M | 2.2M | 2.3M |
| Depreciation And Amortization | 38,000 | 38,000 | 97,000 | 215,000 | 216,000 |
| Depreciation Amortization Depletion | 38,000 | 38,000 | 97,000 | 215,000 | 216,000 |
| Stock Based Compensation | 0.00 | 0.00 | 0.00 | 0.00 | 69,000 |
| Deferred Tax | 122,000 | -44,000 | 48,000 | -97,000 | 117,000 |
| Deferred Income Tax | 122,000 | -44,000 | 48,000 | -97,000 | 117,000 |
| Change In Working Capital | -1.8M | -4.5M | -1.3M | 3.3M | 2.2M |
| Changes In Account Receivables | -682,000 | -3.3M | -173,000 | 1.8M | 2.2M |
| Change In Receivables | -914,000 | -5.5M | -946,000 | 3.1M | 1.7M |
| Change In Payables And Accrued Expense | -88,000 | 146,000 | -505,000 | 307,000 | 261,000 |
| Change In Payable | -88,000 | 146,000 | -505,000 | 307,000 | 261,000 |
| Change In Other Working Capital | -- | 0.00 | -- | -- | -- |
| Change In Other Current Assets | -659,000 | -668,000 | 15,000 | 64,000 | -13,000 |
| Other Non Cash Items | 603,000 | 640,000 | 511,000 | 473,000 | 423,000 |
| Purchase Of PPE | -- | -- | -- | -- | -- |
| Net PPE Purchase And Sale | -- | -- | -- | -- | -- |
| Sale Of Business | -- | 0.00 | -- | -- | -- |
| Purchase Of Investment | -130,000 | -- | -- | -- | 0.00 |
| Sale Of Investment | -- | -- | -- | -- | -- |
| Net Investment Purchase And Sale | -130,000 | -- | -- | -- | 0.00 |
| Investing Cash Flow | -130,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Flow From Continuing Investing Activities | -130,000 | 0.00 | 0.00 | 0.00 | 0.00 |
| Issuance Of Debt | 867,000 | 2.5M | 4.1M | 2.0M | 770,000 |
| Repayment Of Debt | -72,000 | 3.6M | -823,000 | -4.8M | -3.6M |
| Net Issuance Payments Of Debt | 795,000 | 6.1M | 3.3M | -2.8M | -2.8M |
| Issuance Of Capital Stock | -- | 0.00 | 0.00 | -- | -- |
| Repurchase Of Capital Stock | -- | -- | -- | -- | -- |
| Net Common Stock Issuance | -- | 0.00 | 0.00 | -- | -- |
| Common Stock Dividend Paid | -- | -- | -- | -- | -- |
| Financing Cash Flow | 361,000 | 5.7M | 3.0M | -3.0M | -3.1M |
| Cash Flow From Continuing Financing Activities | 361,000 | 5.7M | 3.0M | -3.0M | -3.1M |
| Effect Of Exchange Rate Changes | 0.00 | 1,000 | 0.00 | 0.00 | 0.00 |
| Changes In Cash | -1.7M | 994,000 | 1.3M | -779,000 | -785,000 |
| Beginning Cash Position | 2.9M | 2.0M | 658,000 | 1.4M | 2.2M |
| End Cash Position | 1.2M | 2.9M | 2.0M | 658,000 | 1.4M |
| Free Cash Flow | -1.9M | -4.7M | -1.7M | 2.2M | 2.3M |
| Amortization Cash Flow | 0.00 | 0.00 | 59,000 | 177,000 | 178,000 |
| Amortization Of Intangibles | 0.00 | 0.00 | 59,000 | 177,000 | 178,000 |
| Cash Dividends Paid | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Change In Account Payable | -347,000 | 94,000 | -504,000 | 316,000 | 258,000 |
| Change In Prepaid Assets | -182,000 | 1.5M | 51,000 | -141,000 | 299,000 |
| Common Stock Issuance | -- | 0.00 | 0.00 | -- | -- |
| Depreciation | 38,000 | 38,000 | 38,000 | 38,000 | 38,000 |
| Interest Paid Cff | -434,000 | -342,000 | -308,000 | -315,000 | -253,000 |
| Long Term Debt Issuance | 867,000 | 2.5M | 4.1M | 2.0M | 770,000 |
| Long Term Debt Payments | -72,000 | 3.6M | -823,000 | -4.8M | -3.6M |
| Net Business Purchase And Sale | -- | 0.00 | -- | -- | -- |
| Net Income From Continuing Operations | -1.0M | -900,000 | -1.2M | -1.3M | -799,000 |
| Net Long Term Debt Issuance | 795,000 | 6.1M | 3.3M | -2.8M | -2.8M |
| Net Other Investing Changes | -- | -- | -- | -- | -- |
| Net Preferred Stock Issuance | -- | -- | -- | -- | -- |
| Net Short Term Debt Issuance | -- | -- | -- | -- | -- |
| Operating Gains Losses | -- | -- | -- | -- | -- |
| Pension And Employee Benefit Expense | -- | -- | -- | -- | -- |
| Preferred Stock Dividend Paid | -- | -- | -- | -- | -- |
| Preferred Stock Payments | -- | -- | -- | -- | -- |
| Short Term Debt Payments | -- | -- | -- | -- | -- |
| Unrealized Gain Loss On Investment Securities | 191,000 | 21,000 | 113,000 | -376,000 | 32,000 |