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West Fraser Timber Co. Ltd.

Financial Statements (IFRS) · Amounts in CAD
5 10 All
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
Total Revenue 1.2B 1.3B 1.5B 1.5B 1.4B
Operating Revenue 1.2B 1.3B 1.5B 1.5B 1.4B
Cost Of Revenue 950.0M 1.1B 1.1B 981.0M 1.0B
Gross Profit 215.0M 203.0M 383.0M 478.0M 394.0M
Selling General And Administration 245.0M 258.0M 272.0M 257.0M 248.0M
General And Administrative Expense 68.0M 64.0M 64.0M 70.0M 68.0M
Depreciation And Amortization In Income Statement 143.0M 133.0M 134.0M 134.0M 137.0M
Operating Expense 433.0M 478.0M 427.0M 414.0M 392.0M
Operating Income -218.0M -275.0M -44.0M 64.0M 2.0M
EBIT -913.0M -260.0M -39.0M 70.0M -38.0M
Interest Expense 6.0M 16.0M 4.0M 3.0M 4.0M
Interest Expense Non Operating 6.0M 16.0M 4.0M 3.0M 4.0M
Interest Income 9.0M 6.0M 9.0M 10.0M 17.0M
Interest Income Non Operating 9.0M 6.0M 9.0M 10.0M 17.0M
Net Interest Income 2.0M -11.0M 4.0M 6.0M 13.0M
Other Income Expense -702.0M 11.0M -3.0M -3.0M -58.0M
Other Non Operating Income Expenses 5.0M 1.0M -1.0M 4.0M 1.0M
Special Income Charges -706.0M 0.00 0.00 0.00 -69.0M
Restructuring And Mergern Acquisition 303.0M 0.00 0.00 0.00 28.0M
Write Off -- 0.00 -- -- -29.0M
Gain On Sale Of Security -1.0M 10.0M -2.0M -7.0M 10.0M
Pretax Income -919.0M -276.0M -43.0M 67.0M -42.0M
Tax Provision -167.0M -73.0M -19.0M 25.0M 19.0M
Tax Effect Of Unusual Items -128.5M 2.6M -300,000 -2.6M -8.8M
Net Income From Continuing And Discontinued Operation -751.0M -204.0M -24.0M 42.0M -62.0M
Net Income From Continuing Operation Net Minority Interest -751.0M -204.0M -24.0M 42.0M -62.0M
Net Income Including Noncontrolling Interests -751.0M -204.0M -24.0M 42.0M -61.0M
Net Income Common Stockholders -751.0M -204.0M -24.0M 42.0M -62.0M
Net Income -751.0M -204.0M -24.0M 42.0M -62.0M
EBITDA -770.0M -127.0M 95.0M 204.0M 100.0M
Normalized EBITDA -63.0M -137.0M 97.0M 211.0M 159.0M
Reconciled Depreciation 143.0M 133.0M 134.0M 134.0M 138.0M
Basic EPS -- -- -0.30 0.53 --
Diluted EPS -- -- -0.38 0.46 --
Basic Average Shares -- -- 79.2M 79.7M --
Diluted Average Shares -- -- 79.4M 79.9M --
Total Unusual Items -707.0M 10.0M -2.0M -7.0M -59.0M
Total Unusual Items Excluding Goodwill -707.0M 10.0M -2.0M -7.0M -59.0M
Tax Rate For Calcs 0.18 0.26 0.15 0.37 0.15
Normalized Income -172.5M -211.4M -22.3M 46.4M -11.8M
Amortization 143.0M 133.0M 134.0M 134.0M 137.0M
Amortization Of Intangibles Income Statement 143.0M 133.0M 134.0M 134.0M 137.0M
Average Dilution Earnings -4.0M -4.0M -7.0M -5.0M 0.00
Depreciation Amortization Depletion Income Statement 143.0M 133.0M 134.0M 134.0M 137.0M
Diluted NI Availto Com Stockholders -755.0M -208.0M -30.0M 37.0M -63.0M
Impairment Of Capital Assets 409.0M 0.00 0.00 0.00 70.0M
Net Income Continuous Operations -751.0M -204.0M -24.0M 42.0M -61.0M
Net Non Operating Interest Income Expense 2.0M -11.0M 4.0M 6.0M 13.0M
Other Gand A 72.0M 66.0M 69.0M 73.0M 69.0M
Other Special Charges -- -- -- -- 2.0M
Other Taxes 45.0M 87.0M 21.0M 23.0M 7.0M
Reconciled Cost Of Revenue 950.0M 1.1B 1.1B 981.0M 1.0B
Salaries And Wages -4.0M -2.0M -5.0M -3.0M -1.0M
Selling And Marketing Expense 177.0M 194.0M 208.0M 187.0M 180.0M
Total Expenses 1.4B 1.6B 1.6B 1.4B 1.4B
Total Operating Income As Reported -931.0M -275.0M -45.0M 64.0M -65.0M
Total Other Finance Cost 1.0M 1.0M 1.0M 1.0M 0.00
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Cash And Cash Equivalents 202.0M 546.0M 646.0M 390.0M 641.0M
Cash Cash Equivalents And Short Term Investments 202.0M 546.0M 646.0M 390.0M 641.0M
Cash Equivalents 44.0M -- -- -- 252.0M
Cash Financial 157.0M -- -- -- 389.0M
Accounts Receivable 186.0M 311.0M 340.0M 398.0M 239.0M
Receivables 323.0M 380.0M 368.0M 459.0M 316.0M
Inventory 828.0M 792.0M 854.0M 1.0B 844.0M
Prepaid Assets 34.0M 53.0M 65.0M 32.0M 36.0M
Other Current Assets -- -- -- -- --
Current Assets 1.4B 1.8B 1.9B 1.9B 1.8B
Gross PPE 7.7B -- -- -- 7.6B
Accumulated Depreciation -4.2B -- -- -- -3.8B
Net PPE 3.6B 3.8B 3.8B 3.8B 3.8B
Goodwill 1.5B 2.1B 2.2B 2.2B 1.9B
Goodwill And Other Intangible Assets 2.1B 2.5B 2.5B 2.5B 2.5B
Other Intangible Assets 590.0M 343.0M 350.0M 354.0M 660.0M
Other Non Current Assets 23.0M 88.0M 91.0M 81.0M 13.0M
Total Non Current Assets 6.2B 6.8B 6.8B 6.8B 6.9B
Total Assets 7.6B 8.6B 8.8B 8.8B 8.8B
Current Debt -- -- -- 200.0M 200.0M
Current Debt And Capital Lease Obligation 9.0M -- -- 200.0M 210.0M
Accounts Payable 398.0M 674.0M 604.0M 634.0M 401.0M
Payables 491.0M 688.0M 612.0M 665.0M 562.0M
Payables And Accrued Expenses 493.0M 688.0M 612.0M 665.0M 564.0M
Current Accrued Expenses 2.0M -- -- -- 2.0M
Other Current Liabilities 5.0M -- -- -- 3.0M
Current Liabilities 651.0M 741.0M 669.0M 919.0M 934.0M
Long Term Debt 300.0M 300.0M 300.0M -- --
Long Term Debt And Capital Lease Obligation 324.0M 323.0M 329.0M 24.0M 19.0M
Long Term Capital Lease Obligation 24.0M 23.0M 29.0M 24.0M 19.0M
Other Non Current Liabilities 197.0M 29.0M 77.0M 73.0M 68.0M
Total Non Current Liabilities Net Minority Interest 1.1B 1.2B 1.2B 912.0M 872.0M
Total Liabilities Net Minority Interest 1.8B 2.0B 1.9B 1.8B 1.8B
Common Stock 2.5B 2.5B 2.5B 2.5B 2.5B
Capital Stock 2.5B 2.5B 2.5B 2.5B 2.5B
Retained Earnings 3.6B 4.4B 4.7B 4.7B 4.7B
Gains Losses Not Affecting Retained Earnings -277.0M -282.0M -271.0M -305.0M -321.0M
Other Equity Adjustments -277.0M -282.0M -271.0M -305.0M -321.0M
Common Stock Equity 5.8B 6.6B 6.9B 6.9B 7.0B
Stockholders Equity 5.8B 6.6B 6.9B 6.9B 7.0B
Total Equity Gross Minority Interest 5.8B 6.6B 6.9B 6.9B 7.0B
Total Capitalization 6.1B 6.9B 7.2B 6.9B 7.0B
Net Tangible Assets 3.8B 4.1B 4.4B 4.4B 4.4B
Tangible Book Value 3.8B 4.1B 4.4B 4.4B 4.4B
Working Capital 736.0M 1.0B 1.3B 1.0B 903.0M
Invested Capital 6.1B 6.9B 7.2B 7.1B 7.2B
Total Debt 333.0M 323.0M 329.0M 224.0M 229.0M
Net Debt 98.0M -- -- -- --
Share Issued 78.3M 78.4M 79.0M 79.5M 80.0M
Ordinary Shares Number 78.3M 78.4M 79.0M 79.4M 80.0M
Assets Held For Sale Current -- -- -- -- 0.00
Capital Lease Obligations 33.0M 23.0M 29.0M 24.0M 29.0M
Construction In Progress 282.0M -- -- -- 445.0M
Current Capital Lease Obligation 9.0M -- -- -- 10.0M
Current Notes Payable -- -- -- -- --
Current Provisions 68.0M 53.0M 57.0M 54.0M 60.0M
Defined Pension Benefit 52.0M -- -- -- 61.0M
Derivative Product Liabilities 6.0M 5.0M 10.0M 8.0M 8.0M
Dividends Payable 25.0M -- -- -- 26.0M
Employee Benefits 102.0M 109.0M 114.0M 108.0M 97.0M
Financial Assets 24.0M -- -- -- 12.0M
Finished Goods 315.0M 301.0M 356.0M 379.0M 344.0M
Income Tax Payable 14.0M 14.0M 8.0M 31.0M 75.0M
Interest Payable 2.0M -- -- -- 2.0M
Land And Improvements 163.0M -- -- -- 165.0M
Long Term Provisions 94.0M 67.0M 85.0M 97.0M 71.0M
Machinery Furniture Equipment 7.2B -- -- -- 6.9B
Non Current Accounts Receivable 474.0M 437.0M 420.0M 414.0M 408.0M
Non Current Deferred Assets 6.0M 1.0M 3.0M 8.0M 7.0M
Non Current Deferred Liabilities 397.0M 558.0M 586.0M 602.0M 609.0M
Non Current Deferred Taxes Assets 6.0M 1.0M 3.0M 8.0M 7.0M
Non Current Deferred Taxes Liabilities 397.0M 558.0M 586.0M 602.0M 609.0M
Non Current Pension And Other Postretirement Benefit Plans 102.0M 109.0M 114.0M 108.0M 97.0M
Non Current Prepaid Assets 0.00 -- -- -- 42.0M
Other Current Borrowings -- -- -- 200.0M 200.0M
Other Payable 38.0M -- -- -- 52.0M
Other Properties 98.0M -- -- -- 92.0M
Other Receivables 31.0M -- -- -- 28.0M
Pensionand Other Post Retirement Benefit Plans Current 76.0M -- -- -- 97.0M
Properties 0.00 -- -- -- 0.00
Raw Materials 513.0M 491.0M 498.0M 662.0M 500.0M
Taxes Receivable 106.0M 69.0M 28.0M 61.0M 49.0M
Total Tax Payable 30.0M 14.0M 8.0M 31.0M 83.0M
Tradeand Other Payables Non Current -- 132.0M -- -- --
Treasury Shares Number 20,850 20,850 16,110 26,911 53,937
Line Item Q4 2025Dec 31, 2025 Q3 2025Sep 30, 2025 Q2 2025Jun 30, 2025 Q1 2025Mar 31, 2025 Q4 2024Dec 31, 2024
Operating Cash Flow -172.0M 58.0M 285.0M -75.0M 173.0M
Cash Flow From Continuing Operating Activities -171.0M 56.0M 285.0M -74.0M 175.0M
Depreciation And Amortization 143.0M 133.0M 134.0M 134.0M 138.0M
Depreciation Amortization Depletion 143.0M 133.0M 134.0M 134.0M 138.0M
Deferred Tax -165.0M -16.0M -19.0M 25.0M 8.0M
Deferred Income Tax -165.0M -16.0M -19.0M 25.0M 8.0M
Change In Working Capital -106.0M 154.0M 181.0M -230.0M 35.0M
Change In Receivables 69.0M 26.0M 65.0M -100.0M 60.0M
Change In Inventory -61.0M 60.0M 193.0M -193.0M -52.0M
Change In Payables And Accrued Expense -132.0M 56.0M -44.0M 59.0M 3.0M
Other Non Cash Items 277.0M -18.0M -22.0M 7.0M 6.0M
Capital Expenditure -138.0M -90.0M -78.0M -104.0M -156.0M
Purchase Of PPE -138.0M -90.0M -78.0M -104.0M -156.0M
Net PPE Purchase And Sale -138.0M -90.0M -78.0M -104.0M -156.0M
Sale Of Business 0.00 0.00 0.00 0.00 0.00
Investing Cash Flow -130.0M -81.0M -70.0M -99.0M -144.0M
Cash Flow From Continuing Investing Activities -130.0M -80.0M -69.0M -99.0M -145.0M
Issuance Of Debt 0.00 0.00 100.0M -- --
Repayment Of Debt -4.0M -3.0M -4.0M -4.0M -305.0M
Net Issuance Payments Of Debt -4.0M -3.0M 96.0M -4.0M -305.0M
Issuance Of Capital Stock 0.00 0.00 0.00 0.00 0.00
Repurchase Of Capital Stock -8.0M -40.0M -34.0M -46.0M -23.0M
Net Common Stock Issuance -8.0M -40.0M -34.0M -46.0M -23.0M
Common Stock Dividend Paid -25.0M -25.0M -25.0M -26.0M -26.0M
Common Stock Payments -8.0M -40.0M -34.0M -46.0M -23.0M
Financing Cash Flow -44.0M -75.0M 32.0M -80.0M -365.0M
Cash Flow From Continuing Financing Activities -42.0M -74.0M 32.0M -81.0M -364.0M
Effect Of Exchange Rate Changes 1.0M -1.0M 9.0M 3.0M -21.0M
Changes In Cash -345.0M -99.0M 247.0M -254.0M -335.0M
Beginning Cash Position 546.0M 646.0M 390.0M 641.0M 997.0M
End Cash Position 202.0M 546.0M 646.0M 390.0M 641.0M
Free Cash Flow -310.0M -32.0M 207.0M -179.0M 17.0M
Amortization Cash Flow -335.0M 133.0M 134.0M 134.0M -332.0M
Amortization Of Intangibles -335.0M 133.0M 134.0M 134.0M -332.0M
Asset Impairment Charge 409.0M 0.00 0.00 0.00 41.0M
Cash Dividends Paid -25.0M -25.0M -25.0M -26.0M -26.0M
Change In Prepaid Assets 18.0M 12.0M -33.0M 4.0M 24.0M
Common Stock Issuance 0.00 0.00 0.00 0.00 0.00
Gain Loss On Investment Securities -5.0M -8.0M -9.0M 4.0M -6.0M
Interest Paid Cff -5.0M -6.0M -5.0M -5.0M -10.0M
Interest Received Cfi 4.0M 6.0M 8.0M 6.0M 11.0M
Long Term Debt Issuance 0.00 0.00 100.0M -- --
Long Term Debt Payments -4.0M -3.0M -4.0M -4.0M -305.0M
Net Business Purchase And Sale 0.00 0.00 0.00 0.00 0.00
Net Foreign Currency Exchange Gain Loss 4.0M -5.0M 7.0M 0.00 -3.0M
Net Income From Continuing Operations -751.0M -204.0M -24.0M 42.0M -62.0M
Net Long Term Debt Issuance -4.0M -3.0M 96.0M -4.0M -305.0M
Net Other Financing Charges -2.0M -1.0M -- 1.0M --
Net Other Investing Changes 4.0M 3.0M -- -1.0M 1.0M
Operating Gains Losses 17.0M 5.0M 15.0M 21.0M 15.0M
Pension And Employee Benefit Expense 18.0M 18.0M 17.0M 17.0M 24.0M
Taxes Refund Paid 4.0M 4.0M 20.0M -74.0M -8.0M
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