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Lightspeed Commerce Inc.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item FY 2025Mar 31, 2025 FY 2024Mar 31, 2024 FY 2023Mar 31, 2023 FY 2022Mar 31, 2022 FY 2021Mar 31, 2021
Total Revenue 1.1B 909.3M 730.5M 548.4M --
Operating Revenue 1.1B 909.3M 730.5M 548.4M --
Cost Of Revenue 626.6M 524.0M 398.5M 277.2M --
Gross Profit 450.2M 385.2M 332.0M 271.2M --
Selling General And Administration 350.0M 338.0M 356.3M 311.9M --
General And Administrative Expense 115.1M 103.7M 105.9M 95.3M --
Research And Development 120.3M 129.4M 140.4M 121.2M --
Depreciation And Amortization In Income Statement 101.0M 109.6M 115.3M 104.5M --
Other Operating Expenses -- -- -- -- -5.9M
Operating Expense 571.3M 577.1M 612.0M 537.6M --
Operating Income -121.1M -191.8M -280.1M -266.4M --
EBIT -658.0M -159.1M -1.1B -312.5M --
Interest Expense 1.5M 1.4M 2.1M 2.9M --
Interest Expense Non Operating 1.5M 1.4M 2.1M 2.9M --
Interest Income 38.0M 44.0M 26.9M 5.9M --
Interest Income Non Operating 38.0M 44.0M 26.9M 5.9M --
Net Interest Income 36.5M 42.5M 24.8M 3.0M --
Other Income Expense -574.9M -11.2M -819.0M -51.9M --
Special Income Charges -574.3M -10.3M -819.2M -51.3M --
Restructuring And Mergern Acquisition 17.9M 10.3M 70.5M 51.3M --
Gain On Sale Of Security -594,000 -882,000 199,000 -611,000 --
Pretax Income -659.5M -160.5M -1.1B -315.4M --
Tax Provision 7.7M 3.5M -4.2M -26.9M --
Tax Effect Of Unusual Items -86.2M -1.7M -3.2M -4.4M --
Net Income From Continuing And Discontinued Operation -667.2M -164.0M -1.1B -288.4M --
Net Income From Continuing Operation Net Minority Interest -667.2M -164.0M -1.1B -288.4M --
Net Income Including Noncontrolling Interests -667.2M -164.0M -1.1B -288.4M --
Net Income Common Stockholders -667.2M -164.0M -1.1B -288.4M --
Net Income -667.2M -164.0M -1.1B -288.4M --
EBITDA -557.0M -49.4M -956.9M -207.9M --
Normalized EBITDA 17.9M -38.2M -137.9M -156.0M --
Reconciled Depreciation 101.0M 109.6M 115.3M 104.5M --
Basic EPS -4.34 -1.07 -7.11 -2.04 --
Diluted EPS -4.34 -1.07 -7.11 -2.04 --
Basic Average Shares 153.7M 153.8M 150.4M 141.6M --
Diluted Average Shares 153.7M 153.8M 150.4M 141.6M --
Total Unusual Items -574.9M -11.2M -819.0M -51.9M --
Total Unusual Items Excluding Goodwill -574.9M -11.2M -819.0M -51.9M --
Tax Rate For Calcs 0.15 0.15 0.00 0.09 --
Normalized Income -178.5M -154.4M -254.2M -241.0M --
Amortization 88.4M 95.0M 101.5M 91.8M --
Amortization Of Intangibles Income Statement 88.4M 95.0M 101.5M 91.8M --
Depreciation Amortization Depletion Income Statement 101.0M 109.6M 115.3M 104.5M --
Depreciation Income Statement 12.6M 14.6M 13.7M 12.7M --
Diluted NI Availto Com Stockholders -667.2M -164.0M -1.1B -288.4M --
Impairment Of Capital Assets 556.4M 0.00 748.7M 0.00 --
Net Income Continuous Operations -667.2M -164.0M -1.1B -288.4M --
Net Non Operating Interest Income Expense 36.5M 42.5M 24.8M 3.0M --
Other Gand A 115.1M 103.7M 105.9M 95.3M --
Reconciled Cost Of Revenue 626.6M 524.0M 398.5M 277.2M --
Salaries And Wages -- -- -- -- 11.1M
Selling And Marketing Expense 234.8M 234.3M 250.4M 216.7M --
Total Expenses 1.2B 1.1B 1.0B 814.8M --
Total Operating Income As Reported -696.0M -203.0M -1.1B -318.3M --
Total Other Finance Cost -- -- -- -- 353,000
Line Item FY 2025Mar 31, 2025 FY 2024Mar 31, 2024 FY 2023Mar 31, 2023 FY 2022Mar 31, 2022 FY 2021Mar 31, 2021
Cash And Cash Equivalents 558.5M 722.1M 800.2M 953.7M --
Cash Cash Equivalents And Short Term Investments 558.5M 722.1M 800.2M 953.7M --
Accounts Receivable 33.3M 43.1M 33.0M 19.9M --
Receivables 70.0M 74.6M 64.2M 44.0M --
Inventory 14.6M 16.5M 12.8M 7.5M --
Prepaid Assets 135.6M 88.3M 43.6M 26.8M --
Other Current Assets 18.0M 14.8M 12.2M 9.0M --
Current Assets 798.0M 917.9M 934.3M 1.0B --
Gross PPE 68.4M 71.4M 67.7M 64.0M --
Accumulated Depreciation -38.6M -33.9M -27.2M -22.0M --
Net PPE 29.8M 37.6M 40.5M 42.0M --
Goodwill 798.0M 1.3B 1.4B 2.1B --
Goodwill And Other Intangible Assets 957.5M 1.6B 1.7B 2.5B --
Other Intangible Assets 159.5M 227.0M 311.4M 409.6M --
Investments And Advances -- 0.00 1.5M -- --
Other Non Current Assets 19.4M 18.5M 15.6M 9.9M --
Total Non Current Assets 1.0B 1.7B 1.7B 2.6B --
Total Assets 1.8B 2.6B 2.7B 3.6B --
Current Debt And Capital Lease Obligation 5.7M 6.9M 6.6M 7.6M --
Accounts Payable 34.1M 33.5M 37.0M 39.2M --
Payables 43.2M 43.7M 50.8M 55.1M --
Payables And Accrued Expenses 49.1M 46.8M 53.2M 59.8M --
Current Accrued Expenses 5.8M 3.1M 2.4M 4.7M --
Current Deferred Revenue 68.7M 67.3M 68.1M 65.2M --
Current Liabilities 149.0M 144.7M 150.5M 157.9M --
Long Term Debt -- -- -- 29.8M 29.8M
Long Term Debt And Capital Lease Obligation 11.3M 16.3M 18.6M 52.9M --
Long Term Capital Lease Obligation 11.3M 16.3M 18.6M 23.0M --
Other Non Current Liabilities 562,000 967,000 1.0M 1.0M --
Total Non Current Liabilities Net Minority Interest 13.3M 18.1M 20.8M 62.8M --
Total Liabilities Net Minority Interest 162.2M 162.8M 171.3M 220.7M --
Common Stock 4.2B 4.4B 4.3B 4.2B --
Capital Stock 4.2B 4.4B 4.3B 4.2B --
Additional Paid In Capital 200.6M 213.9M 198.0M 123.8M --
Retained Earnings -2.7B -2.2B -2.0B -926.2M --
Gains Losses Not Affecting Retained Earnings -7.5M -4.0M -3.1M 2.7M --
Other Equity Adjustments -7.5M -4.0M -3.1M 2.7M --
Common Stock Equity 1.7B 2.4B 2.5B 3.4B --
Stockholders Equity 1.7B 2.4B 2.5B 3.4B --
Total Equity Gross Minority Interest 1.7B 2.4B 2.5B 3.4B --
Total Capitalization 1.7B 2.4B 2.5B 3.4B --
Net Tangible Assets 706.5M 836.1M 835.4M 885.4M --
Tangible Book Value 706.5M 836.1M 835.4M 885.4M --
Working Capital 649.0M 773.2M 783.9M 884.6M --
Invested Capital 1.7B 2.4B 2.5B 3.4B --
Total Debt 17.0M 23.2M 25.2M 60.5M --
Share Issued 146.4M 153.5M 151.2M 148.7M --
Ordinary Shares Number 146.4M 153.5M 151.2M 148.7M --
Accrued Interest Receivable 2.3M 3.8M 4.5M -- --
Allowance For Doubtful Accounts Receivable -6.4M -5.1M -4.1M -3.0M --
Buildings And Improvements 30.6M 33.5M 36.5M 37.0M --
Capital Lease Obligations 17.0M 23.2M 25.2M 30.7M --
Current Capital Lease Obligation 5.7M 6.9M 6.6M 7.6M --
Current Deferred Liabilities 68.7M 67.3M 68.1M 65.2M --
Finished Goods 14.6M 16.5M -- 7.5M 1.6M
Gross Accounts Receivable 39.7M 48.1M 37.2M 22.9M --
Income Tax Payable 1.5M 1.7M 6.9M 6.7M --
Leases 20.3M 20.5M 17.5M 13.6M --
Machinery Furniture Equipment 16.4M 15.8M 12.3M 11.5M --
Non Current Accounts Receivable 15.7M 21.1M 10.7M 5.6M --
Non Current Deferred Assets 298,000 552,000 301,000 154,000 --
Non Current Deferred Liabilities 1.4M 851,000 1.2M 9.0M --
Non Current Deferred Revenue 1.1M 851,000 1.2M 2.1M --
Non Current Deferred Taxes Assets 298,000 552,000 301,000 154,000 --
Non Current Deferred Taxes Liabilities 284,000 0.00 0.00 6.8M --
Non Current Prepaid Assets 5.5M 3.2M 3.8M 5.9M --
Other Payable -- -- 331,000 5.5M 13.8M
Other Properties 1.1M 1.7M 1.4M 2.0M --
Other Receivables 16.9M 12.3M 13.4M 13.7M --
Pensionand Other Post Retirement Benefit Plans Current 25.5M 23.6M 22.5M 25.2M --
Properties 0.00 0.00 0.00 0.00 --
Restricted Cash 1.4M 1.6M 1.4M 1.5M --
Taxes Receivable 17.5M 15.4M 13.3M 10.5M --
Total Tax Payable 9.1M 10.2M 13.5M 10.3M --
Tradeand Other Payables Non Current -- -- -- 1.0M 3.2M
Line Item FY 2025Mar 31, 2025 FY 2024Mar 31, 2024 FY 2023Mar 31, 2023 FY 2022Mar 31, 2022 FY 2021Mar 31, 2021
Operating Cash Flow -32.8M -97.7M -125.3M -87.2M --
Cash Flow From Continuing Operating Activities -32.8M -97.7M -125.3M -87.2M --
Depreciation And Amortization 101.0M 109.6M 115.3M 104.5M --
Depreciation Amortization Depletion 101.0M 109.6M 115.3M 104.5M --
Stock Based Compensation 55.6M 77.9M 169.4M 154.0M --
Deferred Tax 191,000 -323,000 -6.7M -28.0M --
Deferred Income Tax 191,000 -323,000 -6.7M -28.0M --
Change In Working Capital -42.0M -78.2M -57.2M -26.3M --
Changes In Account Receivables -- -- -- -5.4M -9.2M
Change In Receivables 8.9M -7.6M -12.0M -5.4M --
Change In Inventory 1.9M -3.7M -5.3M -6.0M --
Change In Payables And Accrued Expense -1.1M -5.4M -8.8M 7.9M --
Change In Payable -1.1M -5.4M -8.8M 7.9M --
Change In Other Working Capital -30.4M -45.9M -21.2M 4.6M --
Change In Other Current Assets -20.9M -15.8M -10.0M -25.0M --
Change In Other Current Liabilities -404,000 32,000 19,000 -2.4M --
Other Non Cash Items -36.5M -42.5M -24.8M -3.0M --
Capital Expenditure -23.1M -18.2M -13.1M -10.7M --
Purchase Of PPE -3.8M -7.5M -9.2M -10.7M --
Net PPE Purchase And Sale -3.8M -7.5M -9.2M -10.7M --
Purchase Of Business -7.5M 0.00 0.00 -559.4M --
Purchase Of Investment -- 0.00 -1.5M 0.00 --
Net Investment Purchase And Sale -- 0.00 -1.5M 0.00 --
Investing Cash Flow 8.0M 25.9M 8.8M -563.9M --
Cash Flow From Continuing Investing Activities 8.0M 25.9M 8.8M -563.9M --
Issuance Of Debt -- -- -- -- 0.00
Repayment Of Debt -8.4M -8.2M -38.9M -7.0M --
Net Issuance Payments Of Debt -8.4M -8.2M -38.9M -7.0M --
Issuance Of Capital Stock -- -- 0.00 823.5M 952.5M
Repurchase Of Capital Stock -132.3M 0.00 -- -- --
Net Common Stock Issuance -132.3M 0.00 0.00 823.5M --
Common Stock Payments -132.3M 0.00 -- -- --
Financing Cash Flow -138.7M -6.2M -35.4M 798.1M --
Cash Flow From Continuing Financing Activities -138.7M -6.2M -35.4M 798.1M --
Effect Of Exchange Rate Changes -237,000 -109,000 -1.6M -404,000 --
Changes In Cash -163.4M -77.9M -151.9M 146.9M --
Beginning Cash Position 722.1M 800.2M 953.7M 807.1M --
End Cash Position 558.5M 722.1M 800.2M 953.7M --
Free Cash Flow -55.9M -115.9M -138.4M -97.9M --
Income Tax Paid Supplemental Data 4.7M 7.6M 1.2M 748,000 --
Interest Paid Supplemental Data -- 0.00 375,000 937,000 1.0M
Amortization Cash Flow 88.4M 95.0M 101.5M 91.8M --
Amortization Of Intangibles 88.4M 95.0M 101.5M 91.8M --
Asset Impairment Charge 556.4M 0.00 748.7M 0.00 --
Cash Dividends Paid -- 0.00 0.00 0.00 0.00
Change In Account Payable -892,000 -194,000 -9.0M 6.8M --
Change In Income Tax Payable -169,000 -5.2M 201,000 1.1M --
Change In Tax Payable -169,000 -5.2M 201,000 1.1M --
Common Stock Issuance -- -- 0.00 823.5M 952.5M
Depreciation 12.6M 14.6M 13.7M 12.7M --
Interest Paid Cff -- -37,000 -1.1M -1.8M -1.6M
Interest Paid Cfo -- -- -- -- 353,000
Interest Received Cfi 38.7M 44.1M 23.5M 5.8M --
Interest Received Cfo -- -- -- -- 353,000
Long Term Debt Issuance -- -- -- -- 0.00
Long Term Debt Payments -8.4M -8.2M -38.9M -7.0M --
Net Business Purchase And Sale -7.5M 0.00 0.00 -559.4M --
Net Foreign Currency Exchange Gain Loss -290,000 -116,000 100,000 5,000 --
Net Income From Continuing Operations -667.2M -164.0M -1.1B -288.4M --
Net Intangibles Purchase And Sale -19.3M -10.7M -3.9M 0.00 --
Net Long Term Debt Issuance -8.4M -8.2M -38.9M -7.0M --
Net Other Financing Charges -180,000 -143,000 -1.3M -36.0M --
Net Other Investing Changes -- -- -- 344,000 --
Operating Gains Losses -290,000 -116,000 100,000 5,000 --
Proceeds From Stock Option Exercised 2.2M 2.1M 4.7M 17.5M --
Purchase Of Intangibles -19.3M -10.7M -3.9M 0.00 --
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