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Spin Master Corp.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
Income Statement
Balance Sheet
Cash Flow
Line Item Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Total Revenue 400.7M 359.3M 649.1M 885.7M 412.0M
Operating Revenue 400.7M 359.3M 649.1M 885.7M 412.0M
Cost Of Revenue 190.7M 164.4M 283.6M 416.4M 212.4M
Gross Profit 210.0M 194.9M 365.5M 469.3M 199.6M
Selling General And Administration 209.9M 184.7M 275.4M 236.8M 191.3M
General And Administrative Expense 113.5M 102.3M 103.5M 115.2M 108.6M
Research And Development 11.1M 10.6M 11.5M 10.2M 9.0M
Depreciation And Amortization In Income Statement 16.9M 17.1M 18.9M 18.7M 15.3M
Operating Expense 237.9M 212.4M 305.8M 265.7M 215.6M
Operating Income -27.9M -17.5M 59.7M 203.6M -16.0M
EBIT -53.6M -23.5M 45.1M 200.0M -23.8M
Interest Expense 7.9M 8.2M 8.5M 10.2M 10.3M
Interest Expense Non Operating 7.9M 8.2M 8.5M 10.2M 10.3M
Interest Income 800,000 700,000 600,000 1.0M 1.1M
Interest Income Non Operating 800,000 700,000 600,000 1.0M 1.1M
Net Interest Income -9.0M -9.5M -11.2M -12.3M -11.2M
Other Income Expense -24.6M -4.7M -11.9M -1.5M -6.9M
Other Non Operating Income Expenses 700,000 300,000 3.4M 700,000 500,000
Special Income Charges -19.7M -300,000 -20.6M -1.8M -2.4M
Restructuring And Mergern Acquisition 1.2M 100,000 1.5M 1.3M 600,000
Gain On Sale Of Security -5.6M -4.7M 5.3M -400,000 -5.0M
Pretax Income -61.5M -31.7M 36.6M 189.8M -34.1M
Tax Provision -15.0M -7.2M 15.5M 49.7M -9.6M
Tax Effect Of Unusual Items -6.2M -1.1M -2.3M -576,080 -2.1M
Net Income From Continuing And Discontinued Operation -46.5M -24.5M 21.1M 140.1M -24.5M
Net Income From Continuing Operation Net Minority Interest -46.5M -24.5M 21.1M 140.1M -24.5M
Net Income Including Noncontrolling Interests -46.5M -24.5M 21.1M 140.1M -24.5M
Net Income Common Stockholders -46.5M -24.5M 21.1M 140.1M -24.5M
Net Income -46.5M -24.5M 21.1M 140.1M -24.5M
EBITDA -22.2M 5.8M 79.4M 235.9M 8.0M
Normalized EBITDA 3.1M 10.8M 94.7M 238.1M 15.4M
Reconciled Depreciation 31.4M 29.3M 34.3M 35.9M 31.8M
Basic EPS -0.46 -0.24 -- 1.36 -0.24
Diluted EPS -0.46 -0.24 -- 1.32 -0.24
Basic Average Shares 101.6M 102.3M -- 103.0M 103.9M
Diluted Average Shares 104.5M 104.5M -- 105.9M 106.0M
Total Unusual Items -25.3M -5.0M -15.3M -2.2M -7.4M
Total Unusual Items Excluding Goodwill -25.3M -5.0M -15.3M -2.2M -7.4M
Tax Rate For Calcs 0.24 0.23 0.15 0.26 0.28
Normalized Income -27.4M -20.6M 34.1M 141.7M -19.2M
Depreciation Amortization Depletion Income Statement 16.9M 17.1M 18.9M 18.7M 15.3M
Diluted NI Availto Com Stockholders -46.5M -24.5M 21.1M 140.1M -24.5M
Impairment Of Capital Assets 18.5M 200,000 18.5M 100,000 1.8M
Net Income Continuous Operations -46.5M -24.5M 21.1M 140.1M -24.5M
Net Non Operating Interest Income Expense -9.0M -9.5M -11.2M -12.3M -11.2M
Other Gand A 113.5M 102.3M -209.0M 115.2M 108.6M
Other Special Charges -- -- 600,000 400,000 --
Reconciled Cost Of Revenue 176.2M 152.2M 268.2M 399.2M 195.9M
Selling And Marketing Expense 96.4M 82.4M 171.9M 121.6M 82.7M
Total Expenses 428.6M 376.8M 589.4M 682.1M 428.0M
Total Operating Income As Reported -52.4M -22.1M 47.1M 203.2M -23.0M
Total Other Finance Cost 1.9M 2.0M 3.3M 3.1M 2.0M
Line Item Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Cash And Cash Equivalents 119.7M 152.7M 225.8M 114.2M 154.6M
Cash Cash Equivalents And Short Term Investments 119.7M 152.7M 225.8M 114.2M 154.6M
Cash Financial 119.7M 152.7M 225.8M 114.2M 154.6M
Accounts Receivable 355.9M 312.2M 499.4M 643.5M 315.7M
Receivables 463.8M 393.2M 554.3M 714.0M 441.9M
Inventory 225.0M 180.0M 184.7M 264.2M 275.4M
Prepaid Assets 60.7M 49.1M 42.2M 40.4M 36.8M
Other Current Assets -- 2.2M 6.5M 5.8M 2.4M
Current Assets 882.5M 777.2M 1.0B 1.1B 914.2M
Gross PPE 211.0M 216.2M 426.3M 458.6M 453.9M
Accumulated Depreciation -- -- -216.6M -234.4M -219.0M
Net PPE 211.0M 216.2M 209.7M 224.2M 234.9M
Goodwill 368.6M 368.2M 368.1M 381.4M 378.7M
Goodwill And Other Intangible Assets 1.2B 1.2B 1.2B 1.2B 1.2B
Other Intangible Assets 858.5M 857.3M 837.4M 835.3M 825.0M
Investments And Advances 19.5M 17.9M -- 15.2M 15.8M
Long Term Equity Investment 3.4M 3.3M -- 2.8M 2.8M
Other Investments 6.3M 14.6M -- 3.4M 3.5M
Other Non Current Assets -- -- 29.9M 400,000 100,000
Total Non Current Assets 1.6B 1.6B 1.6B 1.6B 1.6B
Total Assets 2.5B 2.4B 2.6B 2.8B 2.5B
Current Debt 382.2M 359.2M 389.1M 408.8M 458.4M
Current Debt And Capital Lease Obligation 404.6M 381.5M 411.4M 437.1M 490.6M
Accounts Payable 375.7M 263.2M 224.2M 312.1M 195.5M
Payables 375.7M 263.2M 224.2M 321.2M 200.1M
Payables And Accrued Expenses 375.7M 263.2M 429.5M 528.6M 364.4M
Current Accrued Expenses -- -- 205.3M 207.4M 164.3M
Current Deferred Revenue 35.2M 27.8M 22.0M 11.2M 13.7M
Current Liabilities 837.1M 699.2M 887.6M 1.0B 892.6M
Long Term Debt And Capital Lease Obligation 126.9M 132.8M 123.0M 125.9M 127.6M
Long Term Capital Lease Obligation 126.9M 132.8M 123.0M 125.9M 127.6M
Total Non Current Liabilities Net Minority Interest 347.6M 352.1M 343.4M 355.6M 364.2M
Total Liabilities Net Minority Interest 1.2B 1.1B 1.2B 1.4B 1.3B
Common Stock 762.3M 769.8M 765.6M 768.0M 776.6M
Capital Stock 762.3M 769.8M 765.6M 768.0M 776.6M
Additional Paid In Capital 34.1M 29.4M 45.5M 40.0M 34.0M
Retained Earnings 544.7M 599.7M 640.1M 612.8M 487.0M
Gains Losses Not Affecting Retained Earnings -8.4M -35.4M -48.8M 600,000 -5.1M
Other Equity Adjustments -8.4M -35.4M -48.8M 600,000 -5.1M
Common Stock Equity 1.3B 1.4B 1.4B 1.4B 1.3B
Stockholders Equity 1.3B 1.4B 1.4B 1.4B 1.3B
Total Equity Gross Minority Interest 1.3B 1.4B 1.4B 1.4B 1.3B
Total Capitalization 1.3B 1.4B 1.4B 1.4B 1.3B
Net Tangible Assets 105.6M 138.0M 196.9M 204.7M 88.8M
Tangible Book Value 105.6M 138.0M 196.9M 204.7M 88.8M
Working Capital 45.4M 78.0M 133.6M 137.0M 21.6M
Invested Capital 1.7B 1.7B 1.8B 1.8B 1.8B
Total Debt 531.5M 514.3M 534.4M 563.0M 618.2M
Net Debt 262.5M 206.5M 163.3M 294.6M 303.8M
Share Issued 101.3M 102.0M 102.4M 102.6M 103.5M
Ordinary Shares Number 101.3M 102.0M 102.4M 102.6M 103.5M
Allowance For Doubtful Accounts Receivable -234.2M -255.9M -297.6M -245.3M -215.5M
Available For Sale Securities 3.0M -- -- 3.0M 3.0M
Buildings And Improvements -- -- 148.8M 159.8M 167.8M
Capital Lease Obligations 149.3M 155.1M 145.3M 154.2M 159.8M
Current Capital Lease Obligation 22.4M 22.3M 22.3M 28.3M 32.2M
Current Deferred Liabilities 35.2M 27.8M 22.0M 11.2M 13.7M
Current Provisions 21.6M 26.7M 24.7M 24.7M 23.9M
Dividends Payable -- -- -- 9.1M 4.6M
Financial Assets 0.00 -- -- -- 100,000
Financial Assets Designatedas Fair Value Through Profitor Loss Total 6.8M -- -- 6.0M 6.5M
Finished Goods 220.3M 178.4M 183.2M 262.2M 271.4M
Gross Accounts Receivable 590.1M 568.1M 797.0M 888.8M 531.2M
Hedging Assets Current 5.0M 2.2M 6.5M 5.8M 2.4M
Income Tax Payable -- -- 0.00 0.00 0.00
Investmentin Financial Assets 9.8M -- -- 9.0M 9.5M
Investments In Other Ventures Under Equity Method -- 5.6M -- 3.4M 3.5M
Investmentsin Associatesat Cost 3.4M 3.3M -- 2.8M 2.8M
Land And Improvements -- -- 51.5M 54.5M 53.3M
Line Of Credit 382.2M 359.2M 389.1M 408.8M 458.4M
Long Term Provisions 11.0M 10.0M 10.5M 12.1M 11.5M
Machinery Furniture Equipment -- -- 20.0M 24.3M 21.9M
Non Current Accounts Receivable 6.5M 6.7M -- 16.3M 15.5M
Non Current Deferred Assets 168.3M 167.8M 167.1M 162.6M 160.1M
Non Current Deferred Liabilities 209.7M 209.3M 209.9M 217.6M 225.1M
Non Current Deferred Taxes Assets 168.3M 167.8M 167.1M 162.6M 160.1M
Non Current Deferred Taxes Liabilities 209.7M 209.3M 209.9M 217.6M 225.1M
Non Current Prepaid Assets 2.5M 3.5M -- 4.6M 4.9M
Other Properties 211.0M 216.2M 206.0M 220.0M 210.9M
Other Receivables 3.3M 1.8M 5.1M 2.6M 1.4M
Properties -- -- 0.00 0.00 0.00
Raw Materials 4.7M 1.6M 1.5M 2.0M 4.0M
Restricted Cash 8.3M 0.00 7.7M -- 3.1M
Taxes Receivable 104.6M 79.2M 49.8M 67.9M 124.8M
Total Tax Payable -- -- 0.00 0.00 0.00
Line Item Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024 Q3 2024Sep 30, 2024 Q2 2024Jun 30, 2024
Operating Cash Flow 26.1M 24.8M 203.4M 74.9M 25.4M
Cash Flow From Continuing Operating Activities 26.1M 24.8M 203.4M 74.9M 25.4M
Depreciation And Amortization 31.4M 29.3M 34.3M 35.9M 31.8M
Depreciation Amortization Depletion 31.4M 29.3M 34.3M 35.9M 31.8M
Stock Based Compensation 5.1M 2.3M 6.9M 8.9M 7.4M
Deferred Tax -15.0M -7.2M 15.5M 49.7M -9.6M
Deferred Income Tax -15.0M -7.2M 15.5M 49.7M -9.6M
Change In Working Capital 41.8M 28.9M 128.3M -206.3M 24.6M
Changes In Account Receivables -44.0M 186.6M 144.9M -318.7M -33.4M
Change In Receivables -40.6M 179.6M 155.3M -321.8M -32.1M
Change In Inventory -45.0M 4.7M 79.5M -13.1M -45.3M
Change In Payables And Accrued Expense 137.4M -162.3M -120.6M 157.4M 78.3M
Change In Other Working Capital 3.2M 9.0M 15.4M -24.7M 15.8M
Other Non Cash Items 8.8M 9.6M 11.2M 34.5M 35.2M
Capital Expenditure -41.3M -35.6M -32.5M -30.2M -30.0M
Purchase Of PPE -13.0M -8.7M -8.9M -7.3M -10.4M
Net PPE Purchase And Sale -13.0M -8.7M -8.9M -7.3M -10.4M
Purchase Of Business -800,000 0.00 0.00 0.00 2.6M
Net Investment Purchase And Sale -1.0M -1.0M -- -- 0.00
Investing Cash Flow -43.1M -36.6M -30.5M -30.2M -27.4M
Cash Flow From Continuing Investing Activities -43.1M -36.6M -30.5M -30.2M -27.4M
Issuance Of Debt 25.0M 0.00 0.00 0.00 0.00
Repayment Of Debt -10.6M -39.8M -29.4M -61.4M -23.9M
Net Issuance Payments Of Debt 14.4M -39.8M -29.4M -61.4M -23.9M
Repurchase Of Capital Stock -10.6M -21.4M -7.8M -21.1M -20.5M
Net Common Stock Issuance -10.6M -21.4M -7.8M -21.1M -20.5M
Common Stock Dividend Paid -- -9.1M -9.2M -- --
Common Stock Payments -10.6M -21.4M -7.8M -21.1M -20.5M
Financing Cash Flow -4.2M -70.3M -49.5M -88.5M -49.0M
Cash Flow From Continuing Financing Activities -4.2M -70.3M -49.5M -88.5M -49.0M
Effect Of Exchange Rate Changes -3.5M 1.3M -4.0M 3.3M 100,000
Changes In Cash -21.2M -82.1M 123.3M -43.7M -51.0M
Beginning Cash Position 152.7M 233.5M 114.2M 154.6M 205.5M
End Cash Position 128.0M 152.7M 233.5M 114.2M 154.6M
Free Cash Flow -15.2M -10.8M 170.9M 44.7M -4.6M
Amortization Cash Flow -- -- 12.9M 14.2M 12.8M
Amortization Of Intangibles -- -- 12.9M 14.2M 12.8M
Asset Impairment Charge 18.5M 200,000 18.5M 100,000 1.8M
Cash Dividends Paid -8.0M -9.1M -9.2M -9.1M -4.6M
Change In Prepaid Assets -13.2M -2.1M -1.3M -4.1M 7.9M
Depreciation -- -- 21.4M 21.7M 19.0M
Dividends Received Cfi -- -- 0.00 -- --
Earnings Losses From Equity Investments -- -- -- 0.00 --
Interest Paid Cfo -4.2M -6.3M -5.6M -7.5M -4.9M
Interest Received Cfo 600,000 900,000 -- -- 600,000
Long Term Debt Issuance -- 0.00 -- -- --
Long Term Debt Payments 19.4M -39.8M 105.6M -126.4M 41.1M
Net Business Purchase And Sale -800,000 0.00 0.00 0.00 2.6M
Net Foreign Currency Exchange Gain Loss -3.8M 4.3M -12.2M 4.5M 5.0M
Net Income From Continuing Operations -46.5M -24.5M 21.1M 140.1M -24.5M
Net Intangibles Purchase And Sale -28.3M -26.9M -23.6M -22.9M -19.6M
Net Long Term Debt Issuance 19.4M -39.8M -419.4M 398.6M -483.9M
Operating Gains Losses -3.3M 4.9M -11.0M 4.3M 6.0M
Purchase Of Intangibles -28.3M -26.9M -23.6M -22.9M -19.6M
Taxes Refund Paid -10.8M -13.3M -15.8M -8.5M -20.0M
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