WestBond Enterprises Corporation
Financial Statements (IFRS) · Amounts in CAD
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 | 3.0M | 3.0M | 2.7M | 2.5M | 2.3M | -- | -- |
| Operating Revenue | 3.0M | 3.0M | 2.7M | 2.5M | 2.3M | -- | -- |
| Cost Of Revenue | 2.3M | 2.5M | 2.4M | 2.2M | 2.1M | -- | -- |
| Gross Profit | 623,818 | 545,611 | 370,045 | 287,224 | 223,400 | -- | -- |
| Selling General And Administration | 304,872 | 278,480 | 247,591 | 330,550 | 230,279 | -- | -- |
| General And Administrative Expense | 293,931 | 269,532 | 236,043 | 324,444 | 221,037 | -- | -- |
| Depreciation And Amortization In Income Statement | 4,748 | 4,748 | 4,696 | 4,645 | 4,748 | -- | -- |
| Operating Expense | 309,620 | 283,228 | 252,287 | 335,195 | 235,027 | -- | -- |
| Operating Income | 314,198 | 262,383 | 117,758 | -47,971 | -11,627 | -- | -- |
| EBIT | 313,936 | 255,936 | 152,309 | -74,919 | -35,689 | -- | -- |
| Interest Expense | 14,711 | 15,817 | 17,755 | 21,266 | 18,600 | -- | -- |
| Interest Expense Non Operating | 14,711 | 15,817 | 17,755 | 21,266 | 18,600 | -- | -- |
| Net Interest Income | -14,711 | -15,817 | -17,755 | -21,266 | -18,600 | -- | -- |
| Other Income Expense | -262.00 | -6,447 | 34,551 | -26,948 | -24,062 | -- | -- |
| Special Income Charges | 0.00 | 0.00 | 30,000 | -30,000 | 0.00 | -- | -- |
| Write Off | 0.00 | 0.00 | -30,000 | 30,000 | 0.00 | -- | -- |
| Gain On Sale Of Security | -262.00 | -6,447 | 4,551 | 3,052 | -24,062 | -- | -- |
| Pretax Income | 299,225 | 240,119 | 134,554 | -96,185 | -54,289 | -- | -- |
| Tax Provision | 81,277 | 65,489 | 36,844 | -286.00 | -14,182 | -- | -- |
| Tax Effect Of Unusual Items | -71.17 | -1,758 | 9,461 | -80.13 | -6,286 | -- | -- |
| Net Income From Continuing And Discontinued Operation | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Income From Continuing Operation Net Minority Interest | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Income Including Noncontrolling Interests | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Income Common Stockholders | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Income | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| EBITDA | 600,290 | 541,840 | 438,104 | 220,092 | 271,041 | -- | -- |
| Normalized EBITDA | 600,552 | 548,287 | 403,553 | 247,040 | 295,103 | -- | -- |
| Reconciled Depreciation | 286,354 | 285,904 | 285,795 | 295,011 | 306,730 | -- | -- |
| Basic EPS | 0.01 | 0.01 | 0.00 | -- | -0.00 | 0.00 | -- |
| Diluted EPS | 0.01 | 0.01 | 0.00 | -- | -0.00 | 0.00 | -- |
| Basic Average Shares | 35.6M | 35.6M | 35.6M | -- | 35.6M | 35.6M | -- |
| Diluted Average Shares | 35.6M | 35.7M | 35.6M | -- | 35.6M | 35.6M | -- |
| Total Unusual Items | -262.00 | -6,447 | 34,551 | -26,948 | -24,062 | -- | -- |
| Total Unusual Items Excluding Goodwill | -262.00 | -6,447 | 34,551 | -26,948 | -24,062 | -- | -- |
| Tax Rate For Calcs | 0.27 | 0.27 | 0.27 | 0.00 | 0.26 | -- | -- |
| Normalized Income | 218,139 | 179,319 | 72,620 | -69,031 | -22,331 | -- | -- |
| Depreciation Amortization Depletion Income Statement | 4,748 | 4,748 | 4,696 | 4,645 | 4,748 | -- | -- |
| Depreciation Income Statement | 4,748 | 4,748 | 4,696 | 4,645 | 4,748 | -- | -- |
| Diluted NI Availto Com Stockholders | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Income Continuous Operations | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Non Operating Interest Income Expense | -14,711 | -15,817 | -17,755 | -21,266 | -18,600 | -- | -- |
| Other Gand A | 53,528 | 60,096 | 57,425 | 51,361 | 47,289 | -- | -- |
| Reconciled Cost Of Revenue | 2.1M | 2.2M | 2.1M | 1.9M | 1.8M | -- | -- |
| Salaries And Wages | 240,403 | 209,436 | 178,618 | 273,083 | 173,748 | -- | -- |
| Selling And Marketing Expense | 10,941 | 8,948 | 11,548 | 6,106 | 9,242 | -- | -- |
| Total Expenses | 2.7M | 2.8M | 2.6M | 2.6M | 2.3M | -- | -- |
| Total Operating Income As Reported | 314,198 | 262,383 | 147,758 | -77,971 | -11,627 | -- | -- |
| 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 | 652,196 | 277,434 | 227,442 | 143,266 | 51,942 | -- | -- |
| Cash Cash Equivalents And Short Term Investments | 652,196 | 277,434 | 227,442 | 143,266 | 51,942 | -- | -- |
| Accounts Receivable | 1.9M | 1.8M | 1.5M | 1.7M | 1.5M | -- | -- |
| Receivables | 1.9M | 1.8M | 1.5M | 1.7M | 1.5M | -- | -- |
| Inventory | 2.2M | 2.2M | 2.2M | 2.1M | 2.2M | -- | -- |
| Prepaid Assets | 117,749 | 282,590 | 162,959 | 219,250 | 69,634 | -- | -- |
| Other Current Assets | -- | -- | -- | -- | -- | -- | -1.00 |
| Current Assets | 4.9M | 4.6M | 4.1M | 4.2M | 3.9M | -- | -- |
| Gross PPE | 7.5M | 7.7M | 8.0M | 19.9M | 8.4M | -- | -- |
| Accumulated Depreciation | -- | -- | -- | -11.8M | -- | -- | -- |
| Net PPE | 7.5M | 7.7M | 8.0M | 8.2M | 8.4M | -- | -- |
| Total Non Current Assets | 7.6M | 7.8M | 8.1M | 8.3M | 8.5M | -- | -- |
| Total Assets | 12.5M | 12.4M | 12.2M | 12.4M | 12.4M | -- | -- |
| Current Debt | -- | -- | -- | 145,000 | 295,000 | 95,000 | 525,000 |
| Current Debt And Capital Lease Obligation | 312,673 | 309,232 | 305,792 | 447,390 | 594,098 | -- | -- |
| Accounts Payable | 1.3M | 1.3M | 1.3M | 929,136 | 1.0M | -- | -- |
| Payables | 1.5M | 1.5M | 1.3M | 1.4M | 1.1M | -- | -- |
| Payables And Accrued Expenses | 1.5M | 1.5M | 1.3M | 1.4M | 1.1M | -- | -- |
| Current Accrued Expenses | -- | -- | -- | 43,440 | -- | -- | -- |
| Current Liabilities | 1.8M | 1.8M | 1.6M | 1.9M | 1.7M | -- | -- |
| Long Term Debt And Capital Lease Obligation | 974,401 | 1.1M | 1.1M | 1.2M | 1.3M | -- | -- |
| Long Term Capital Lease Obligation | 974,401 | 1.1M | 1.1M | 1.2M | 1.3M | -- | -- |
| Other Non Current Liabilities | -- | 1.00 | 1.00 | -- | -- | -- | -- |
| Total Non Current Liabilities Net Minority Interest | 2.6M | 2.7M | 2.8M | 2.9M | 3.0M | -- | -- |
| Total Liabilities Net Minority Interest | 4.3M | 4.5M | 4.4M | 4.8M | 4.7M | -- | -- |
| Common Stock | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M | -- | -- |
| Capital Stock | 4.2M | 4.2M | 4.2M | 4.2M | 4.2M | -- | -- |
| Additional Paid In Capital | 392,789 | 326,989 | 326,989 | 326,989 | 326,989 | -- | -- |
| Retained Earnings | 3.5M | 3.2M | 3.1M | 3.0M | 3.1M | -- | -- |
| Common Stock Equity | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Stockholders Equity | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Total Equity Gross Minority Interest | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Total Capitalization | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Net Tangible Assets | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Tangible Book Value | 8.2M | 7.9M | 7.8M | 7.7M | 7.7M | -- | -- |
| Working Capital | 3.1M | 2.8M | 2.5M | 2.3M | 2.2M | -- | -- |
| Invested Capital | 8.2M | 7.9M | 7.8M | 7.8M | 8.0M | -- | -- |
| Total Debt | 1.3M | 1.4M | 1.4M | 1.7M | 1.9M | -- | -- |
| Net Debt | -- | -- | -- | 1,734 | 243,058 | 25,200 | 479,915 |
| Share Issued | 35.6M | 35.6M | 35.6M | 35.6M | 35.6M | -- | -- |
| Ordinary Shares Number | 35.6M | 35.6M | 35.6M | 35.6M | 35.6M | -- | -- |
| Buildings And Improvements | -- | 1.1M | -- | 2.9M | -- | -- | -- |
| Capital Lease Obligations | 1.3M | 1.4M | 1.4M | 1.5M | 1.6M | -- | -- |
| Current Capital Lease Obligation | 312,673 | 309,232 | 305,792 | 302,390 | 299,098 | -- | -- |
| Finished Goods | -- | -- | -- | 337,820 | -- | -- | -- |
| Income Tax Payable | 172,908 | 145,723 | 75,655 | 134,223 | 110,582 | -- | -- |
| Leases | -- | -- | -- | 267,794 | -- | -- | -- |
| Line Of Credit | 0.00 | 0.00 | 0.00 | 145,000 | 295,000 | -- | -- |
| Machinery Furniture Equipment | 6.5M | 6.6M | 6.8M | 173,339 | 7.1M | -- | -- |
| Non Current Deferred Assets | 101,487 | 95,780 | 88,471 | 83,280 | 78,784 | -- | -- |
| Non Current Deferred Liabilities | 1.6M | 1.6M | 1.7M | 1.7M | 1.7M | -- | -- |
| Non Current Deferred Taxes Assets | 101,487 | 95,780 | 88,471 | 83,280 | 78,784 | -- | -- |
| Non Current Deferred Taxes Liabilities | 1.6M | 1.6M | 1.7M | 1.7M | 1.7M | -- | -- |
| Other Equity Interest | 92,750 | 158,550 | 158,550 | 158,550 | 65,800 | -- | -- |
| Other Payable | -- | -- | -- | 281,876 | -- | -- | -- |
| Other Properties | 1.1M | -- | 1.2M | 16.6M | 1.3M | 1.4M | -- |
| Properties | -- | 0.00 | -- | 0.00 | -- | -- | -- |
| Raw Materials | -- | -- | -- | 1.8M | -- | -- | -- |
| Taxes Receivable | -- | -- | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Tax Payable | 172,908 | 145,723 | 75,655 | 151,169 | 110,582 | -- | -- |
| 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 | 531,748 | 200,038 | 389,612 | 379,901 | -48,552 | -- | -- |
| Cash Flow From Continuing Operating Activities | 531,748 | 200,038 | 389,612 | 379,900 | -48,552 | -- | -- |
| Depreciation And Amortization | 286,354 | 285,904 | 285,795 | 295,011 | 306,730 | -- | -- |
| Depreciation Amortization Depletion | 286,354 | 285,904 | 285,795 | 295,011 | 306,730 | -- | -- |
| Deferred Tax | 81,277 | 65,489 | 36,844 | -286.00 | -14,182 | -- | -- |
| Deferred Income Tax | 81,277 | 65,489 | 36,844 | -286.00 | -14,182 | -- | -- |
| Change In Working Capital | 26,457 | -300,868 | 125,968 | 107,059 | -289,594 | -- | -- |
| Change In Receivables | -49,613 | -312,554 | 172,231 | -124,886 | -75,184 | -- | -- |
| Change In Inventory | -17,563 | 21,231 | -75,289 | 122,864 | -432,978 | -- | -- |
| Change In Payables And Accrued Expense | -71,208 | 110,086 | -27,265 | 258,697 | 195,149 | -- | -- |
| Change In Payable | -71,208 | 110,086 | -27,265 | 258,697 | 195,149 | -- | -- |
| Other Non Cash Items | 14,711 | 15,817 | 17,755 | 114,017 | 18,600 | -- | -- |
| Capital Expenditure | -66,092 | -58,896 | -73,719 | -43,271 | -78,938 | -- | -- |
| Purchase Of PPE | -66,092 | -58,896 | -73,719 | -43,271 | -78,938 | -- | -- |
| Net PPE Purchase And Sale | -66,092 | -58,896 | -73,719 | -43,271 | -78,938 | -- | -- |
| Investing Cash Flow | -66,092 | -58,896 | -73,719 | -43,271 | -78,938 | -- | -- |
| Cash Flow From Continuing Investing Activities | -66,092 | -58,896 | -73,719 | -43,271 | -78,938 | -- | -- |
| Repayment Of Debt | -76,062 | -75,058 | -74,219 | -598,759 | -71,699 | -- | -- |
| Net Issuance Payments Of Debt | -76,062 | -75,058 | -219,219 | -223,759 | 128,301 | -- | -- |
| Financing Cash Flow | -90,894 | -91,150 | -231,717 | -245,304 | 109,632 | -- | -- |
| Cash Flow From Continuing Financing Activities | -90,894 | -91,150 | -231,717 | -245,304 | 109,632 | -- | -- |
| Changes In Cash | 374,762 | 49,992 | 84,176 | 91,326 | -17,858 | -- | -- |
| Beginning Cash Position | 277,434 | 227,442 | 143,266 | 51,942 | 69,800 | -- | -- |
| End Cash Position | 652,196 | 277,434 | 227,442 | 143,266 | 51,942 | -- | -- |
| Free Cash Flow | 465,656 | 141,142 | 315,893 | 336,630 | -127,490 | -- | -- |
| Cash Dividends Paid | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -- | -- |
| Change In Prepaid Assets | 164,841 | -119,631 | 56,291 | -149,616 | 23,419 | -- | -- |
| Depreciation | 286,354 | 285,904 | 285,795 | 295,011 | 306,730 | -- | -- |
| Interest Paid Cff | -14,832 | -16,092 | -12,498 | -21,545 | -18,669 | -- | -- |
| Long Term Debt Payments | -76,062 | -75,058 | -74,219 | -598,759 | -71,699 | -- | -- |
| Net Income From Continuing Operations | 217,948 | 174,630 | 97,710 | -95,899 | -40,107 | -- | -- |
| Net Long Term Debt Issuance | -76,062 | -75,058 | -74,219 | -598,759 | -71,699 | -- | -- |
| Net Short Term Debt Issuance | 0.00 | 0.00 | -145,000 | 375,000 | 200,000 | -- | -- |
| Provisionand Write Offof Assets | 0.00 | 0.00 | -30,000 | -10,000 | 0.00 | -- | -- |
| Taxes Refund Paid | -94,999 | -40,934 | -144,460 | -30,001 | -29,999 | -- | -- |