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Lumine Group Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Dec 31, 2025 FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Total Revenue 765.7M 668.4M 499.7M 255.7M 228.4M
Operating Revenue 765.7M 668.4M 499.7M 255.7M 228.4M
Cost Of Revenue 364.0M 344.1M 266.0M 138.9M 125.3M
Gross Profit 401.7M 324.2M 233.7M 116.8M 103.1M
Selling General And Administration 57.2M 54.4M 41.7M 26.8M 13.3M
General And Administrative Expense 57.2M 54.4M 41.7M 26.8M 13.3M
Depreciation And Amortization In Income Statement 116.5M 117.1M 88.2M 37.1M 30.7M
Other Operating Expenses 60.6M 50.4M 39.4M 11.0M 20.8M
Operating Expense 234.4M 221.9M 169.3M 75.0M 64.8M
Operating Income 167.3M 102.3M 64.4M 41.8M 38.3M
EBIT 166.2M -219.4M -2.8B 36.5M 38.3M
Interest Expense 15.7M 19.9M 12.2M 581,000 736,000
Interest Expense Non Operating 15.7M 19.9M 12.2M 581,000 736,000
Interest Income 4.4M 1.8M -- -- --
Interest Income Non Operating 4.4M 1.8M -- -- --
Net Interest Income -11.4M -18.3M -12.1M -1.5M -1.0M
Other Income Expense -5.3M -323.2M -2.9B -4.4M 277,000
Other Non Operating Income Expenses -- -317.4M -2.9B -6.3M --
Special Income Charges 2.2M 0.00 -- -- --
Restructuring And Mergern Acquisition -2.2M 0.00 -- -- --
Gain On Sale Of Security -7.4M -5.9M 1.0M 1.9M 277,000
Pretax Income 150.6M -239.2M -2.8B 35.9M 37.5M
Tax Provision 31.8M 19.7M 7.9M 8.5M 10.1M
Tax Effect Of Unusual Items -1.1M -881,250 410,400 458,552 74,312
Net Income From Continuing And Discontinued Operation 118.8M -258.9M -2.8B 27.4M 27.5M
Net Income From Continuing Operation Net Minority Interest 118.8M -258.9M -2.8B 27.4M 27.5M
Net Income Including Noncontrolling Interests 118.8M -258.9M -2.8B 27.4M 27.5M
Net Income Common Stockholders 118.8M -258.9M -2.8B 27.4M 27.5M
Net Income 118.8M -258.9M -2.8B 27.4M 27.5M
EBITDA 282.7M -102.1M -2.7B 73.6M 69.0M
Normalized EBITDA 288.0M -96.2M -2.7B 71.7M 68.7M
Reconciled Depreciation 116.5M 117.3M 88.2M 37.1M 30.7M
Basic EPS 0.46 -1.21 -38.97 0.28 0.28
Diluted EPS 0.46 -1.21 -38.97 0.28 0.28
Basic Average Shares 256.6M 214.2M 72.5M 98.7M 98.7M
Diluted Average Shares 256.6M 255.8M 245.1M 98.7M 98.7M
Total Unusual Items -5.3M -5.9M 1.0M 1.9M 277,000
Total Unusual Items Excluding Goodwill -5.3M -5.9M 1.0M 1.9M 277,000
Tax Rate For Calcs 0.21 0.15 0.40 0.24 0.27
Normalized Income 122.9M -253.9M -2.8B 25.9M 27.3M
Amortization 108.4M 108.1M 80.3M 31.8M 25.5M
Amortization Of Intangibles Income Statement 108.4M 108.1M 80.3M 31.8M 25.5M
Average Dilution Earnings 0.00 298.7M -- -- --
Depreciation Amortization Depletion Income Statement 116.5M 117.1M 88.2M 37.1M 30.7M
Depreciation Income Statement 8.1M 9.1M 7.9M 5.3M 5.2M
Diluted NI Availto Com Stockholders 118.8M 39.8M -2.8B 27.4M 27.5M
Net Income Continuous Operations 118.8M -258.9M -2.8B 27.4M 27.5M
Net Non Operating Interest Income Expense -11.4M -18.3M -12.1M -1.5M -1.0M
Other Gand A 53.2M 48.1M 38.1M 23.9M 11.2M
Reconciled Cost Of Revenue 364.0M 344.0M 266.0M 138.9M 125.3M
Rent And Landing Fees 4.1M 6.2M 3.7M 2.9M 2.1M
Rent Expense Supplemental 4.1M 6.2M 3.7M 2.9M 2.1M
Total Expenses 598.4M 566.0M 435.3M 213.9M 190.1M
Total Other Finance Cost 192,000 254,000 -94,000 946,000 285,000
Line Item FY 2025Dec 31, 2025 FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Cash And Cash Equivalents 352.4M 211.0M 146.5M 67.1M 27.1M
Cash Cash Equivalents And Short Term Investments 352.4M 211.0M 146.5M 67.1M 27.1M
Cash Financial 352.4M 211.0M 146.5M 67.1M 27.1M
Accounts Receivable 163.2M 158.5M 105.0M 64.8M 45.1M
Receivables 239.9M 217.8M 175.6M 83.0M 170.5M
Inventory 557,000 693,000 521,000 60,000 26,000
Prepaid Assets -- -- -- 13.9M 10.2M
Other Current Assets 22.0M 18.9M 13.9M 14.7M 10.2M
Current Assets 615.5M 453.3M 336.7M 164.9M 207.8M
Gross PPE 51.3M 46.2M 40.2M 26.3M 23.0M
Accumulated Depreciation -37.2M -31.7M -24.1M -17.9M -15.9M
Net PPE 14.1M 14.5M 16.1M 8.5M 7.0M
Goodwill 82.4M 81.6M 66.9M 1.3M 0.00
Goodwill And Other Intangible Assets 728.4M 798.6M 763.8M 208.1M 103.2M
Other Intangible Assets 646.0M 717.0M 696.9M 206.8M 103.2M
Other Non Current Assets 8.4M 5.1M 4.3M 4.5M 1.2M
Total Non Current Assets 771.7M 835.1M 799.2M 227.9M 120.6M
Total Assets 1.4B 1.3B 1.1B 392.8M 328.4M
Current Debt 2.0M 3.2M 3.1M 975,000 --
Current Debt And Capital Lease Obligation 5.1M 7.4M 9.4M 3.0M 2.4M
Accounts Payable 123.8M 107.9M 97.5M 65.4M 51.2M
Payables 140.3M 121.2M 112.4M 110.5M 59.8M
Payables And Accrued Expenses 140.3M 121.2M 112.4M 110.5M 59.8M
Current Deferred Revenue 94.8M 89.5M 91.7M 61.5M 64.0M
Other Current Liabilities -- -- 4.5B -- --
Current Liabilities 240.3M 218.3M 4.7B 175.1M 126.2M
Long Term Debt 208.0M 275.4M 149.6M 18.1M --
Long Term Debt And Capital Lease Obligation 211.6M 279.1M 156.6M 22.9M 2.2M
Long Term Capital Lease Obligation 3.6M 3.6M 6.9M 4.7M 2.2M
Other Non Current Liabilities -- 170,000 2.8M 973,000 1.9M
Total Non Current Liabilities Net Minority Interest 327.9M 391.4M 294.8M 64.0M 29.0M
Total Liabilities Net Minority Interest 568.1M 609.7M 5.0B 239.0M 155.3M
Common Stock 490.7M 490.7M 0.00 0.00 0.00
Capital Stock 490.7M 490.7M 0.00 0.00 0.00
Additional Paid In Capital 185.1M 185.1M -1.0B 162.7M 169.9M
Retained Earnings 135.3M 16.5M -2.8B 0.00 0.00
Gains Losses Not Affecting Retained Earnings 8.0M -13.6M -6.3M -8.9M 3.2M
Other Equity Adjustments 8.0M -13.6M -6.3M -8.9M 3.2M
Common Stock Equity 819.1M 678.7M -3.8B 153.8M 173.1M
Stockholders Equity 819.1M 678.7M -3.8B 153.8M 173.1M
Total Equity Gross Minority Interest 819.1M 678.7M -3.8B 153.8M 173.1M
Total Capitalization 1.0B 954.2M -3.7B 171.9M 173.1M
Net Tangible Assets 90.8M -119.9M -4.6B -54.3M 69.9M
Tangible Book Value 90.8M -119.9M -4.6B -54.3M 69.9M
Working Capital 375.3M 235.0M -4.3B -10.2M 81.6M
Invested Capital 1.0B 957.4M -3.7B 172.9M 173.1M
Total Debt 216.7M 286.5M 166.0M 25.9M 4.6M
Net Debt -- 67.7M 6.2M -- --
Share Issued 256.6M 256.6M 74.1M 73.8M 98.7M
Ordinary Shares Number 256.6M 256.6M 74.1M 73.8M 98.7M
Allowance For Doubtful Accounts Receivable -8.7M -8.6M -5.1M -4.7M --
Buildings And Improvements 22.1M 20.0M 21.1M 10.0M 8.4M
Capital Lease Obligations 6.8M 7.9M 13.3M 6.8M 4.6M
Current Capital Lease Obligation 3.1M 4.2M 6.4M 2.1M 2.4M
Current Deferred Assets -- -- -- 892,000 0.00
Current Deferred Liabilities 94.8M 89.5M 91.7M 61.5M 64.0M
Current Provisions -- 156,000 -- 22,000 27,000
Duefrom Related Parties Current -- -- -- 0.00 111.6M
Dueto Related Parties Current 860,000 3.0M 2.4M 35.5M 0.00
Employee Benefits 3.2M 0.00 -- -- --
Foreign Currency Translation Adjustments -- -- -- -8.9M 3.2M
Gross Accounts Receivable 171.9M 167.1M 110.0M 69.5M --
Income Tax Payable 9.0M 10.3M 12.4M 8.4M 5.7M
Leases 1.6M 2.3M 1.4M 1.4M 1.6M
Long Term Provisions 2.3M 2.0M 4.8M 4.4M 6.5M
Machinery Furniture Equipment 25.2M 21.9M 16.9M 14.2M 13.0M
Non Current Accounts Receivable 2.8M 4.6M 6.7M 3.0M 3.8M
Non Current Deferred Assets 18.1M 12.3M 8.2M 3.8M 5.4M
Non Current Deferred Liabilities 110.8M 110.2M 130.7M 35.7M 18.4M
Non Current Deferred Revenue 2.2M 3.0M 5.5M 1.7M 1.8M
Non Current Deferred Taxes Assets 15.5M 9.5M 6.2M 2.9M 3.6M
Non Current Deferred Taxes Liabilities 108.6M 107.2M 125.1M 34.0M 16.6M
Non Current Pension And Other Postretirement Benefit Plans 3.2M 0.00 -- -- --
Other Current Borrowings 2.0M 3.2M 3.1M 975,000 --
Other Payable 6.6M 17,000 19,000 1.2M 3.0M
Other Properties 2.5M 2.0M 822,000 670,000 51,000
Other Receivables 47.5M 38.5M 60.7M 12.9M 10.3M
Properties 0.00 0.00 0.00 0.00 0.00
Restricted Cash 641,000 4.9M 226,000 130,000 --
Taxes Receivable 29.2M 20.8M 9.9M 5.2M 3.4M
Total Tax Payable 9.0M 10.3M 12.4M 8.4M 5.7M
Line Item FY 2025Dec 31, 2025 FY 2024Dec 31, 2024 FY 2023Dec 31, 2023 FY 2022Dec 31, 2022 FY 2021Dec 31, 2021
Operating Cash Flow 236.5M 115.0M 108.2M 34.6M 86.0M
Cash Flow From Continuing Operating Activities 236.7M 115.7M 108.2M 34.6M 86.0M
Depreciation And Amortization 116.5M 117.3M 88.2M 37.1M 30.7M
Depreciation Amortization Depletion 116.5M 117.3M 88.2M 37.1M 30.7M
Deferred Tax 31.8M 19.7M 7.9M 8.5M 10.1M
Deferred Income Tax 31.8M 19.7M 7.9M 8.5M 10.1M
Change In Working Capital -18.5M -77.9M -12.5M -26.8M 17.3M
Changes In Account Receivables 11.2M -59.7M 2.8M -9.6M 7.9M
Change In Receivables 3.9M -54.5M -9.2M -8.1M 6.7M
Change In Inventory 727,000 -172,000 11,000 -19,000 -28,000
Change In Payables And Accrued Expense -7.7M -6.4M -5.0M -6.8M -2.6M
Change In Payable -7.7M -6.4M -- -- --
Change In Other Working Capital -7.2M -10.2M -13.4M -8.3M 12.6M
Change In Other Current Assets -8.1M -579,000 13.9M -1.4M 604,000
Change In Other Current Liabilities -195,000 -5.9M 1.2M -2.1M -11,000
Other Non Cash Items 16.4M 336.0M 2.9B -603,000 5.0M
Capital Expenditure -4.2M -2.9M -1.1M -783,000 -700,000
Purchase Of PPE -4.2M -2.9M -1.1M -783,000 -700,000
Net PPE Purchase And Sale -4.0M -2.9M -1.1M -783,000 -700,000
Purchase Of Business -23.1M -145.3M -358.3M -119.9M -16.4M
Sale Of Business 6.3M 4.7M 41.3M 5.3M 2.9M
Investing Cash Flow -12.4M -147.6M -318.4M -115.3M -14.2M
Cash Flow From Continuing Investing Activities -12.4M -147.6M -318.4M -115.3M -14.2M
Issuance Of Debt 55.0M 155.5M 185.9M 19.7M 0.00
Repayment Of Debt -130.3M -33.9M -56.2M -3.0M -2.7M
Net Issuance Payments Of Debt -75.3M 121.6M 129.7M 16.6M -2.7M
Issuance Of Capital Stock -- 0.00 181.5M 0.00 --
Financing Cash Flow -90.3M 100.2M 287.1M 120.8M -79.6M
Cash Flow From Continuing Financing Activities -90.3M 100.2M 287.1M 120.8M -79.6M
Effect Of Exchange Rate Changes 7.7M -3.0M 2.5M -107,000 -247,000
Changes In Cash 133.8M 67.5M 77.0M 40.1M -7.8M
Beginning Cash Position 211.0M 146.5M 67.1M 27.1M 35.1M
End Cash Position 352.4M 211.0M 146.5M 67.1M 27.1M
Free Cash Flow 232.3M 112.0M 107.1M 33.8M 85.3M
Amortization Cash Flow 108.4M 108.1M 80.3M 31.8M 25.5M
Amortization Of Intangibles 108.4M 108.1M 80.3M 31.8M 25.5M
Cash Dividends Paid 0.00 0.00 -24,000 0.00 0.00
Change In Account Payable -5.6M -6.3M -- -- --
Depreciation 8.1M 9.2M 7.9M 5.3M 5.2M
Interest Paid Cff -14.4M -19.2M -11.0M -396,000 -153,000
Interest Received Cfi 4.2M 1.1M -- -- --
Long Term Debt Issuance 55.0M 155.5M 185.9M 19.7M 0.00
Long Term Debt Payments -130.3M -33.9M -56.2M -3.0M -2.7M
Net Business Purchase And Sale -16.8M -140.6M -317.0M -114.6M -13.5M
Net Foreign Currency Exchange Gain Loss 7.4M 5.9M -1.0M -1.9M -277,000
Net Income From Continuing Operations 118.8M -258.9M -2.8B 27.4M 27.5M
Net Long Term Debt Issuance -75.3M 121.6M 129.7M 16.6M -2.7M
Net Other Financing Charges -574,000 -2.2M -13.1M 104.6M -76.8M
Net Other Investing Changes 4.2M -5.2M -238,000 -- --
Net Preferred Stock Issuance -- 0.00 181.5M 0.00 --
Operating Gains Losses 7.4M 5.9M -1.0M -1.9M -277,000
Preferred Stock Issuance -- 0.00 181.5M 0.00 --
Sale Of PPE 169,000 0.00 -- -- --
Taxes Refund Paid -36.0M -27.2M -31.1M -9.1M -4.2M
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