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Topicus.com 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 1.6B 1.3B 1.1B 916.7M 742.5M
Operating Revenue 1.6B 1.3B 1.1B 916.7M 742.5M
Cost Of Revenue 992.4M 823.5M 725.3M 591.1M 473.2M
Gross Profit 559.9M 471.3M 399.6M 325.6M 269.4M
Selling General And Administration 99.7M 82.1M 67.3M 56.7M 39.0M
General And Administrative Expense 99.7M 82.1M 67.3M 56.7M 39.0M
Depreciation And Amortization In Income Statement 204.3M 169.6M 151.7M 134.9M 109.7M
Operating Expense 303.9M 251.6M 219.0M 191.6M 148.7M
Operating Income 256.0M 219.7M 180.6M 133.9M 120.7M
EBIT 136.9M 206.7M 161.4M 117.0M -2.2B
Interest Expense 28.7M 23.2M 16.6M 12.6M 10.0M
Interest Expense Non Operating 28.7M 23.2M 16.6M 12.6M 10.0M
Interest Income -- 3.0M -- 6.0M --
Interest Income Non Operating -- 3.0M -- 6.0M --
Net Interest Income -22.1M -21.7M -18.7M -9.4M -11.6M
Other Income Expense -125.7M -14.6M -17.1M -20.2M -2.3B
Other Non Operating Income Expenses -22.4M -13.4M -15.4M -20.5M -2.3B
Special Income Charges 29.7M -100,000 0.00 0.00 -1.6M
Restructuring And Mergern Acquisition -154,000 -517,000 0.00 -- --
Gain On Sale Of Security -132.0M -1.3M -1.9M -286,000 -584,000
Earnings From Equity Interest -1.1M 209,000 139,000 584,000 1.4M
Pretax Income 108.2M 183.5M 144.8M 104.4M -2.2B
Tax Provision 38.2M 34.0M 29.3M 16.8M 21.6M
Tax Effect Of Unusual Items -36.1M -250,572 -376,336 -46,037 -578,760
Net Income From Continuing And Discontinued Operation 41.8M 92.0M 71.8M 52.9M -1.9B
Net Income From Continuing Operation Net Minority Interest 41.8M 92.0M 71.8M 52.9M -1.9B
Net Income Including Noncontrolling Interests 70.1M 149.5M 115.4M 87.6M -2.2B
Minority Interests -28.3M -57.5M -43.7M -34.7M 338.2M
Net Income Common Stockholders 41.8M 92.0M 71.8M 52.9M -1.9B
Net Income 41.8M 92.0M 71.8M 52.9M -1.9B
EBITDA 341.2M 376.3M 313.1M 252.0M -2.1B
Normalized EBITDA 443.4M 377.6M 315.0M 252.3M -2.1B
Reconciled Depreciation 204.3M 169.6M 151.7M 134.9M 109.7M
Basic EPS -- 1.11 0.88 0.66 -30.16
Diluted EPS -- 1.11 0.88 0.66 -30.16
Basic Average Shares -- 82.8M 81.9M 80.5M 63.3M
Diluted Average Shares -- 129.8M 129.8M 129.8M 129.7M
Total Unusual Items -102.2M -1.4M -1.9M -286,000 -2.2M
Total Unusual Items Excluding Goodwill -102.2M -1.4M -1.9M -286,000 -2.2M
Tax Rate For Calcs 0.35 0.19 0.20 0.16 0.27
Normalized Income 107.9M 93.1M 73.2M 53.2M -1.9B
Amortization 162.6M 135.5M 121.1M 107.1M 85.1M
Amortization Of Intangibles Income Statement 162.6M 135.5M 121.1M 107.1M 85.1M
Average Dilution Earnings 24.0M 52.1M 42.0M 34.2M 2.0B
Depreciation Amortization Depletion Income Statement 204.3M 169.6M 151.7M 134.9M 109.7M
Depreciation Income Statement 41.7M 34.1M 30.6M 27.9M 24.6M
Diluted NI Availto Com Stockholders 65.7M 144.1M 113.8M 87.2M 52.8M
Gain On Sale Of Business 30.1M 0.00 -- -- --
Impairment Of Capital Assets 533,000 617,000 0.00 0.00 1.6M
Net Income Continuous Operations 70.1M 149.5M 115.4M 87.6M -2.2B
Net Non Operating Interest Income Expense -22.1M -21.7M -18.7M -9.4M -11.6M
Other Gand A 87.9M 71.1M 59.0M 49.0M 33.3M
Preferred Stock Dividends -- -- -- -- 25.7M
Reconciled Cost Of Revenue 992.4M 823.5M 725.3M 591.1M 473.2M
Rent And Landing Fees 11.8M 11.0M 8.4M 7.6M 5.7M
Rent Expense Supplemental 11.8M 11.0M 8.4M 7.6M 5.7M
Total Expenses 1.3B 1.1B 944.4M 782.7M 621.9M
Total Other Finance Cost -6.6M -1.6M 2.1M 2.8M 1.6M
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 326.7M 206.2M 179.1M 136.8M 75.3M
Cash Cash Equivalents And Short Term Investments 326.7M 206.2M 179.1M 136.8M 75.3M
Cash Financial 326.7M 206.2M 179.1M 136.8M 75.3M
Other Short Term Investments 1,000 0.00 3,000 2,000 7,000
Accounts Receivable 175.6M 142.8M 134.1M 95.8M 70.7M
Receivables 249.8M 202.4M 201.0M 145.0M 105.7M
Inventory 7.1M 4.9M 4.5M 1.4M 570,000
Prepaid Assets -- -- -- 26.6M 19.4M
Other Current Assets 47.7M 40.9M 33.2M 26.6M 19.4M
Current Assets 631.2M 454.4M 417.7M 309.8M 201.0M
Gross PPE 240.0M 200.5M 168.5M 150.6M 132.6M
Accumulated Depreciation -116.0M -101.6M -87.4M -76.7M -62.9M
Net PPE 124.0M 98.9M 81.1M 74.0M 69.7M
Goodwill 309.0M 250.5M 235.7M 222.3M 191.1M
Goodwill And Other Intangible Assets 1.2B 950.7M 903.7M 874.0M 744.1M
Other Intangible Assets 892.3M 700.2M 668.0M 651.7M 553.1M
Investments And Advances 515.4M 2.5M 2.4M 2.1M 998,000
Long Term Equity Investment 515.4M 2.5M 2.4M 2.1M 998,000
Other Non Current Assets 17.6M 9.3M 11.2M 14.8M 5.5M
Total Non Current Assets 1.9B 1.1B 1.0B 985.0M 827.3M
Total Assets 2.5B 1.5B 1.4B 1.3B 1.0B
Current Debt 345.3M 225.7M 161.1M 232.1M 75.6M
Current Debt And Capital Lease Obligation 376.2M 249.3M 181.7M 251.0M 91.8M
Accounts Payable 365.2M 250.4M 211.4M 174.8M 136.0M
Payables 428.2M 281.7M 243.8M 200.3M 156.3M
Payables And Accrued Expenses 428.2M 281.7M 243.8M 200.3M 156.3M
Current Deferred Revenue 207.1M 166.6M 138.9M 117.0M 82.2M
Other Current Liabilities 1,000 -- -1,000 2,000 66.6M
Current Liabilities 1.0B 700.2M 566.0M 570.1M 398.8M
Long Term Debt 347.2M 49.3M 64.6M 41.3M 96.1M
Long Term Debt And Capital Lease Obligation 414.7M 102.5M 106.1M 77.9M 135.1M
Long Term Capital Lease Obligation 67.4M 53.2M 41.5M 36.6M 39.0M
Other Non Current Liabilities 64.0M 39.2M 27.2M 23.4M 11.6M
Total Non Current Liabilities Net Minority Interest 716.3M 304.3M 274.3M 256.9M 273.9M
Total Liabilities Net Minority Interest 1.7B 1.0B 840.3M 827.0M 672.7M
Common Stock 39.4M 39.4M 39.4M 39.4M 39.4M
Capital Stock 39.4M 39.4M 39.4M 39.4M 2.1B
Retained Earnings 309.8M 266.3M 297.4M 226.9M -1.8B
Gains Losses Not Affecting Retained Earnings 124.6M 5.6M 2.4M -232,000 -380,000
Common Stock Equity 473.8M 311.3M 339.2M 266.1M -2.8B
Stockholders Equity 473.8M 311.3M 339.2M 266.1M -705.6M
Total Equity Gross Minority Interest 781.8M 531.4M 592.5M 467.8M 355.6M
Minority Interest 308.0M 220.1M 253.3M 201.7M 1.1B
Total Capitalization 821.0M 360.6M 403.8M 307.4M -609.5M
Net Tangible Assets -727.5M -639.4M -564.5M -607.9M -1.4B
Tangible Book Value -727.5M -639.4M -564.5M -607.9M -3.5B
Working Capital -383.9M -245.8M -148.3M -260.3M -197.8M
Invested Capital 1.2B 586.3M 564.9M 539.5M -2.6B
Total Debt 790.9M 351.8M 287.8M 328.9M 226.9M
Net Debt 365.9M 68.9M 46.6M 136.7M 96.4M
Share Issued 83.3M 83.1M 81.9M 81.9M 40.5M
Ordinary Shares Number 83.3M 83.1M 81.9M 81.9M 40.5M
Allowance For Doubtful Accounts Receivable -9.9M -9.0M -7.5M -5.7M -4.3M
Buildings And Improvements 114.1M 94.1M 76.7M 68.1M 56.6M
Capital Lease Obligations 98.4M 76.8M 62.1M 55.5M 55.2M
Current Capital Lease Obligation 30.9M 23.6M 20.6M 18.8M 16.2M
Current Deferred Liabilities 207.1M 166.6M 138.9M 117.0M 82.2M
Current Provisions 3.5M 2.6M 1.7M 1.9M 1.9M
Gross Accounts Receivable 185.5M 151.8M 141.6M 101.5M 75.1M
Income Tax Payable 39.2M 18.2M 20.1M 11.5M 11.4M
Leases 8.9M 7.7M 7.0M 6.1M 5.4M
Line Of Credit 332.9M 217.5M 152.6M 127.1M 46.5M
Machinery Furniture Equipment 117.0M 98.6M 84.7M 76.4M 70.6M
Non Current Accounts Receivable -- -- 11.2M 14.8M 5.5M
Non Current Deferred Assets 23.6M 20.1M 16.6M 20.1M 7.0M
Non Current Deferred Liabilities 197.5M 152.5M 139.6M 153.2M 126.3M
Non Current Deferred Revenue 9.2M 6.6M 2.5M 2.7M 1.3M
Non Current Deferred Taxes Assets 23.5M 19.9M 16.4M 20.0M 6.8M
Non Current Deferred Taxes Liabilities 188.3M 145.9M 137.2M 150.5M 125.0M
Other Current Borrowings 12.4M 8.2M 8.5M 105.0M 29.1M
Other Equity Interest -- -- -- -- -1.0B
Other Payable 23.7M 13.1M 12.3M 14.0M 8.9M
Other Properties 70,000 70,000 111,000 89,000 37,000
Other Receivables 70.6M 58.1M 64.7M 47.8M 34.1M
Preferred Stock -- -- -- 0.00 2.0B
Preferred Stock Equity -- -- -- -- 2.0B
Properties 0.00 0.00 0.00 0.00 0.00
Taxes Receivable 3.6M 1.5M 2.3M 1.5M 943,000
Total Tax Payable 39.2M 18.2M 20.1M 11.5M 11.4M
Tradeand Other Payables Non Current 40.1M 10.1M 1.3M 2.3M 945,000
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 412.7M 347.6M 246.6M 203.0M 176.4M
Cash Flow From Continuing Operating Activities 412.7M 347.6M 246.6M 203.0M 176.4M
Depreciation And Amortization 204.3M 169.6M 151.7M 134.9M 109.7M
Depreciation Amortization Depletion 204.3M 169.6M 151.7M 134.9M 109.7M
Deferred Tax 38.2M 34.0M 29.3M 16.8M 21.6M
Deferred Income Tax 38.2M 34.0M 29.3M 16.8M 21.6M
Change In Working Capital 28.4M 27.1M -20.1M 504,000 -8.0M
Changes In Account Receivables 18.0M 8.8M -16.5M -3.6M -10.4M
Change In Receivables 16.4M 11.4M -15.4M -6.0M -21.4M
Change In Inventory -417,000 292,000 405,000 -18,000 -345,000
Change In Payables And Accrued Expense 22.2M 7.8M 10.7M 12.1M 9.3M
Change In Other Working Capital 8.4M 7.8M 3.2M 232,000 6.5M
Change In Other Current Assets -12.6M 4.3M -11.4M -8.7M -3.6M
Change In Other Current Liabilities -5.6M -4.5M -7.6M 2.9M 1.5M
Other Non Cash Items 21.9M 21.1M 18.7M 9.4M 2.3B
Capital Expenditure -10.7M -8.3M -7.8M -7.3M -5.4M
Purchase Of PPE -10.7M -8.3M -7.8M -7.3M -5.4M
Net PPE Purchase And Sale -10.7M -8.3M -7.8M -7.3M -5.4M
Purchase Of Business -345.2M -135.3M -131.5M -167.3M -256.6M
Sale Of Business 62.7M 35.5M 12.3M 38.1M 47.5M
Purchase Of Investment -413.2M 0.00 -248,000 0.00 --
Sale Of Investment 28.4M 0.00 -- -- --
Net Investment Purchase And Sale -384.9M 0.00 -248,000 0.00 --
Investing Cash Flow -670.0M -110.2M -127.2M -133.4M -213.4M
Cash Flow From Continuing Investing Activities -670.0M -110.2M -127.2M -133.4M -213.4M
Issuance Of Debt 350.2M 38.1M 38.4M 93.6M 122.8M
Repayment Of Debt -49.1M -72.7M -135.9M -26.2M -17.9M
Net Issuance Payments Of Debt 416.1M 30.4M -72.5M 67.4M 104.9M
Common Stock Dividend Paid 0.00 -127.6M 0.00 0.00 -36.4M
Financing Cash Flow 381.1M -211.6M -78.0M -8.2M 56.7M
Cash Flow From Continuing Financing Activities 381.1M -211.6M -78.0M -8.2M 56.7M
Effect Of Exchange Rate Changes -3.2M 1.3M 909,000 0.00 0.00
Changes In Cash 123.7M 25.8M 41.4M 61.4M 19.7M
Beginning Cash Position 206.2M 179.1M 136.8M 75.3M 55.6M
End Cash Position 326.7M 206.2M 179.1M 136.8M 75.3M
Free Cash Flow 402.0M 339.3M 238.8M 195.7M 171.0M
Amortization Cash Flow 162.6M 135.5M 121.1M 107.1M 85.1M
Amortization Of Intangibles 162.6M 135.5M 121.1M 107.1M 85.1M
Asset Impairment Charge 533,000 617,000 0.00 0.00 1.6M
Cash Dividends Paid 0.00 -127.6M 0.00 -66.6M -36.4M
Depreciation 41.7M 34.1M 30.6M 27.9M 24.6M
Earnings Losses From Equity Investments 159.9M -209,000 -139,000 -584,000 -1.4M
Gain Loss On Investment Securities -56.8M -- -- -- --
Interest Paid Cff -27.9M -23.2M -17.2M -13.0M -9.0M
Interest Received Cfi 9.5M 0.00 0.00 3.0M 1.0M
Long Term Debt Issuance 350.2M 38.1M 38.4M 93.6M 92.2M
Long Term Debt Payments -49.1M -72.7M -135.9M -24.4M -17.9M
Net Business Purchase And Sale -282.5M -99.8M -119.2M -129.1M -209.1M
Net Foreign Currency Exchange Gain Loss -227,000 1.3M 1.9M 286,000 584,000
Net Income From Continuing Operations 70.1M 149.5M 115.4M 87.6M -2.2B
Net Long Term Debt Issuance 301.1M -34.6M -97.5M 69.2M 74.4M
Net Other Financing Charges -7.2M -91.2M 11.8M 4.1M -2.8M
Net Other Investing Changes -1.6M -2.1M -- -- --
Net Short Term Debt Issuance 115.0M 65.0M 25.0M -1.8M 30.6M
Operating Gains Losses 102.9M 1.0M 1.7M -298,000 -804,000
Preferred Stock Dividend Paid -- -- 0.00 -66.6M 0.00
Short Term Debt Issuance -- -- 1.3M 0.00 30.6M
Short Term Debt Payments -- -- -29.9M -1.8M --
Taxes Refund Paid -53.6M -55.3M -50.3M -45.9M -39.1M
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