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Imperial Equities Inc.

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 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 4.8M 5.2M 4.9M 4.9M 4.9M -- --
Operating Revenue 3.5M 3.5M 3.5M 3.6M 3.6M -- --
Cost Of Revenue 1.6M 1.6M 1.7M 1.5M 1.6M -- --
Gross Profit 3.2M 3.5M 3.3M 3.4M 3.3M -- --
Selling General And Administration 402,874 727,257 359,680 598,655 324,232 -- --
General And Administrative Expense 402,874 727,257 359,680 598,655 324,232 -- --
Depreciation And Amortization In Income Statement 44,177 44,456 44,457 44,456 44,457 -- --
Operating Expense 447,051 771,713 404,137 643,111 368,689 -- --
Operating Income 2.8M 2.8M 2.9M 2.7M 3.0M -- --
EBIT 2.2M 1.7M 3.5M 1.9M 2.9M -- --
Interest Expense 1.3M 1.3M 1.3M 1.3M 1.3M -- --
Interest Expense Non Operating 1.3M 1.3M 1.3M 1.3M 1.3M -- --
Interest Income 172,313 123,775 145,062 88,165 114,817 -- --
Interest Income Non Operating 172,313 123,775 145,062 88,165 114,817 -- --
Net Interest Income -1.2M -1.3M -1.3M -1.3M -1.3M -- --
Other Income Expense -640,700 -1.0M 705,599 -740,691 -7,554 -- --
Gain On Sale Of Security -640,700 -1.0M 705,599 -740,691 -7,554 -- --
Pretax Income 913,698 415,565 2.3M 675,242 1.7M -- --
Tax Provision 184,458 454,079 442,925 -1.3M 526,129 -- --
Tax Effect Of Unusual Items -129,345 -154,253 137,435 -111,104 -2,404 -- --
Net Income From Continuing And Discontinued Operation 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Income From Continuing Operation Net Minority Interest 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Income Including Noncontrolling Interests 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Income Common Stockholders 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Income 729,240 -38,514 1.8M 1.9M 1.1M -- --
EBITDA 2.2M 1.8M 3.6M 2.0M 3.0M 2.8M --
Normalized EBITDA 2.9M 2.8M 2.9M 2.7M 3.0M -- --
Reconciled Depreciation 44,177 44,456 44,457 44,456 44,457 -- --
Basic EPS 0.08 -- 0.19 0.21 0.12 -- -0.15
Diluted EPS 0.08 -- 0.19 0.21 0.12 -- -0.15
Basic Average Shares 9.5M -- 9.5M 9.5M 9.5M -- 9.5M
Diluted Average Shares 9.5M -- 9.5M 9.5M 9.5M -- 9.5M
Total Unusual Items -640,700 -1.0M 705,599 -740,691 -7,554 -- --
Total Unusual Items Excluding Goodwill -640,700 -1.0M 705,599 -740,691 -7,554 454,990 --
Tax Rate For Calcs 0.20 0.15 0.19 0.15 0.32 -- --
Normalized Income 1.2M 835,589 1.3M 2.6M 1.1M -- --
Depreciation Amortization Depletion Income Statement 44,177 44,456 44,457 44,456 44,457 -- --
Depreciation Income Statement 44,177 44,456 44,457 44,456 44,457 -- --
Diluted NI Availto Com Stockholders 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Income Continuous Operations 729,240 -38,514 1.8M 1.9M 1.1M -- --
Net Non Operating Interest Income Expense -1.2M -1.3M -1.3M -1.3M -1.3M -- --
Other Gand A 402,874 477,657 359,680 598,655 324,232 -- --
Reconciled Cost Of Revenue 1.6M 1.6M 1.7M 1.5M 1.6M -- --
Total Expenses 2.0M 2.4M 2.1M 2.2M 1.9M -- --
Total Operating Income As Reported 3.2M 3.5M 3.3M 3.4M 3.3M 3.4M --
Total Other Finance Cost 115,152 125,570 157,452 134,781 127,858 -- --
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 702,755 270,120 311,488 412,129 305,872 306,017 --
Cash Cash Equivalents And Short Term Investments 702,755 270,120 311,488 412,129 305,872 306,017 --
Cash Financial 702,755 270,120 311,488 412,129 305,872 306,017 --
Accounts Receivable 70,229 778,627 133,477 53,009 186,593 699,348 --
Receivables 5.5M 6.2M 1.6M 1.5M 1.6M 1.9M --
Prepaid Assets 130,271 1.1M 1.9M 223,832 138,982 1.1M --
Current Assets 6.3M 7.6M 8.8M 2.1M 2.1M 5.5M --
Gross PPE 54,851 85,912 130,368 174,824 219,280 263,737 --
Net PPE 54,851 85,912 130,368 174,824 219,280 263,737 --
Total Non Current Assets 233.0M 233.0M 233.4M 236.4M 237.1M 236.9M --
Total Assets 239.4M 240.6M 242.2M 238.5M 239.2M 242.4M --
Current Debt 100.7M 89.7M 62.7M 55.0M 54.0M 56.8M --
Current Debt And Capital Lease Obligation 100.8M 89.8M 62.8M 55.1M 54.2M 57.0M --
Accounts Payable 1.2M 632,605 1.0M 1.7M 911,254 132,328 --
Payables 1.3M 1.6M 1.4M 2.2M 1.1M 1.4M --
Payables And Accrued Expenses 1.3M 2.1M 1.4M 2.2M 1.1M 2.0M --
Current Accrued Expenses -- 472,317 -- -- -- 616,938 --
Current Deferred Revenue -- 327,788 -- -- -- 330,393 --
Current Liabilities 102.1M 92.2M 64.2M 57.3M 55.3M 59.3M --
Long Term Debt 8.3M 20.2M 49.7M 55.1M 57.9M 58.4M --
Long Term Debt And Capital Lease Obligation 8.3M 20.2M 49.7M 55.1M 58.0M 58.5M --
Long Term Capital Lease Obligation 8,031 0.00 3,542 9,518 45,881 98,141 --
Other Non Current Liabilities 830,040 820,876 815,965 795,430 795,430 795,430 --
Total Non Current Liabilities Net Minority Interest 25.2M 36.9M 66.4M 71.3M 75.8M 76.0M --
Total Liabilities Net Minority Interest 127.3M 129.0M 130.7M 128.6M 131.1M 135.3M --
Common Stock 5.9M 5.9M 5.9M 5.9M 5.9M 5.9M --
Capital Stock 5.9M 5.9M 5.9M 5.9M 5.9M 5.9M --
Additional Paid In Capital 501,200 501,200 251,600 251,600 251,600 251,600 --
Retained Earnings 105.6M 105.1M 105.3M 103.7M 101.9M 101.0M --
Common Stock Equity 112.1M 111.5M 111.5M 109.9M 108.1M 107.2M --
Stockholders Equity 112.1M 111.5M 111.5M 109.9M 108.1M 107.2M --
Total Equity Gross Minority Interest 112.1M 111.5M 111.5M 109.9M 108.1M 107.2M --
Total Capitalization 120.4M 131.7M 161.2M 164.9M 166.0M 165.6M --
Net Tangible Assets 112.1M 111.5M 111.5M 109.9M 108.1M 107.2M --
Tangible Book Value 112.1M 111.5M 111.5M 109.9M 108.1M 107.2M --
Working Capital -95.7M -84.6M -55.4M -55.2M -53.2M -53.8M --
Invested Capital 221.1M 221.4M 223.9M 219.9M 220.0M 222.3M --
Total Debt 109.1M 110.0M 112.5M 110.2M 112.1M 115.5M --
Net Debt 108.3M 109.6M 112.1M 109.6M 111.6M 114.8M --
Share Issued 9.5M 9.5M 9.5M 9.5M 9.5M 9.5M --
Ordinary Shares Number 9.5M 9.5M 9.5M 9.5M 9.5M 9.5M --
Accrued Interest Receivable -- 49,784 -- -- -- 32,925 --
Assets Held For Sale Current -- -- 5.0M 0.00 0.00 2.2M --
Buildings And Improvements 54,851 62,518 130,368 -- -- 212,558 --
Capital Lease Obligations 60,076 98,141 148,132 197,989 247,716 297,315 --
Current Capital Lease Obligation 52,045 98,141 144,590 188,471 201,835 199,174 --
Current Deferred Liabilities -- 327,788 -- -- -- 330,393 --
Income Tax Payable 123,474 965,764 374,969 462,691 224,397 1.3M --
Interest Payable -- 317,211 -- -- -- 349,742 --
Investment Properties 227.1M 227.0M 227.4M 230.3M 231.0M 231.1M --
Line Of Credit 22.8M 23.3M 23.2M 19.4M 19.9M 21.3M --
Loans Receivable 5.4M 5.5M 1.4M 1.4M 1.4M 1.5M --
Machinery Furniture Equipment -- 23,394 -- -- -- 51,179 --
Non Current Deferred Liabilities 16.1M 15.9M 15.9M 15.4M 17.0M 16.7M --
Non Current Deferred Taxes Liabilities 16.1M 15.9M 15.9M 15.4M 17.0M 16.7M --
Non Current Note Receivables 5.8M 5.9M 5.9M 5.9M 5.9M 5.6M --
Other Current Borrowings 77.9M 66.4M 39.5M 35.6M 34.0M 35.5M --
Other Properties -- -- -- 174,824 219,280 -- 250,068
Properties 0.00 0.00 0.00 -- -- 0.00 --
Receivables Adjustments Allowances -- -63,572 -- -- -- -325,777 --
Total Tax Payable 123,474 965,764 374,969 462,691 224,397 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 3.0M 4.0M 330,054 3.5M 2.8M 2.7M --
Cash Flow From Continuing Operating Activities 3.0M 4.0M 330,054 3.5M 2.8M 2.7M --
Depreciation And Amortization 44,177 44,456 44,457 44,456 44,457 41,900 --
Depreciation Amortization Depletion 44,177 44,456 44,457 44,456 44,457 41,900 --
Deferred Tax 234,756 -83,199 530,647 -1.6M 371,561 415,459 --
Deferred Income Tax 234,756 -83,199 530,647 -1.6M 371,561 415,459 --
Change In Working Capital 559,489 1.4M -2.6M 1.1M -90,474 363,570 --
Change In Receivables 694,610 -631,362 -80,468 133,584 219,903 41,294 --
Change In Payables And Accrued Expense -1.1M 782,164 -782,604 1.1M -1.3M 37,576 --
Change In Payable -1.1M 782,164 -782,604 1.1M -1.3M 37,576 --
Change In Other Working Capital -- -- -- -- -- -- -300,000
Other Non Cash Items 800,991 1.4M 1.2M 1.3M 1.3M 1.2M --
Investing Cash Flow -221,972 188,602 -1.2M 6,520 1.9M 54,429 --
Cash Flow From Continuing Investing Activities -221,972 188,602 -1.2M 6,520 1.9M 54,429 --
Issuance Of Debt 1.1M 2.0M 0.00 310,013 0.00 -- 0.00
Repayment Of Debt -1.4M -2.6M -1.6M -1.7M -2.0M -16.1M --
Net Issuance Payments Of Debt -905,169 -2.6M 2.3M -1.4M -3.3M -250,250 --
Common Stock Dividend Paid -189,025 -189,024 -189,025 -189,025 -189,025 -189,024 --
Financing Cash Flow -2.4M -4.2M 795,005 -3.4M -4.7M -2.7M --
Cash Flow From Continuing Financing Activities -2.4M -4.2M 795,005 -3.4M -4.7M -2.7M --
Changes In Cash 432,635 -41,368 -100,641 106,257 -145.00 64,648 --
Beginning Cash Position 270,120 311,488 412,129 305,872 306,017 241,369 --
End Cash Position 702,755 270,120 311,488 412,129 305,872 306,017 --
Free Cash Flow 3.0M 4.0M 330,054 3.5M 2.8M 2.7M --
Income Tax Paid Supplemental Data 791,992 471,668 -- 41,756 1.2M -- 449,687
Interest Paid Supplemental Data 1.2M 1.4M 1.3M 1.3M 1.2M -- 1.6M
Cash Dividends Paid -189,025 -189,024 -189,025 -189,025 -189,025 -189,024 --
Change In Account Payable -240,959 191,369 -694,882 812,508 -251,433 347,818 --
Change In Income Tax Payable -842,290 590,795 -87,722 238,294 -1.0M -310,242 --
Change In Prepaid Assets 948,128 1.2M -1.7M -84,850 987,817 284,700 --
Change In Tax Payable -842,290 590,795 -87,722 238,294 -1.0M -310,242 --
Depreciation 44,177 44,456 44,457 44,456 44,457 41,900 --
Gain Loss On Investment Securities 640,700 1.0M -705,599 740,691 7,554 -454,990 --
Interest Paid Cff -1.2M -1.4M -1.3M -1.3M -1.2M -- -1.6M
Interest Received Cfi 149,771 -- -- -- 114,862 -- --
Long Term Debt Issuance 1.1M 0.00 0.00 310,013 0.00 -- 0.00
Long Term Debt Payments -1.4M -2.6M -1.6M -1.7M -2.0M -16.1M --
Net Income From Continuing Operations 729,240 -38,514 1.8M 1.9M 1.1M 888,954 --
Net Investment Properties Purchase And Sale -449,673 53,631 -1.4M -99,997 2.1M -139,695 --
Net Long Term Debt Issuance -395,574 -2.6M -1.6M -1.4M -2.0M 1.3M --
Net Other Financing Charges -16,003 -18,379 -- -573,160 -10,993 -749,836 -2.2M
Net Other Investing Changes 77,930 134,971 142,867 106,517 -252,230 194,124 --
Net Short Term Debt Issuance -509,595 28,226 3.9M -- -1.4M -1.6M 1.7M
Operating Gains Losses 640,700 1.0M -705,599 740,691 7,554 -454,990 --
Purchase Of Investment Properties -449,673 -744,111 -1.4M -99,997 -- -118,653 -204,972
Sale Of Investment Properties 0.00 797,742 0.00 0.00 2.1M -21,042 --
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