Western Pacific Trust Company

Financial Statements (IFRS) · Amounts in CAD

5 10 All

Annual Quarterly

Income Statement

Balance Sheet

Cash Flow

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Total Revenue	425,760	428,911	557,677	449,657	459,550
Operating Revenue	425,760	428,911	557,677	449,657	459,550
Cost Of Revenue	191,287	187,503	188,420	183,970	183,415
Gross Profit	234,473	241,408	369,257	265,687	276,135
Selling General And Administration	142,462	155,767	165,328	143,115	145,867
General And Administrative Expense	142,462	155,767	165,328	143,115	145,867
Depreciation And Amortization In Income Statement	22,086	21,936	21,861	22,099	22,604
Operating Expense	164,548	177,703	187,189	165,214	168,471
Operating Income	69,925	63,705	182,068	100,473	107,664
EBIT	64,141	60,164	181,128	80,645	103,841
Interest Expense	11,787	12,503	12,238	12,905	13,238
Interest Expense Non Operating	11,787	12,503	12,238	12,905	13,238
Interest Income	1,569	2,000	1,463	1,391	1,392
Interest Income Non Operating	1,569	2,000	1,463	1,391	1,392
Net Interest Income	-10,218	-10,503	-10,775	-11,514	-11,846
Other Income Expense	-7,353	-5,541	-2,403	--	-5,215
Special Income Charges	-7,353	-5,541	-2,403	--	-5,215
Write Off	7,353	5,541	2,403	--	5,215
Pretax Income	52,354	47,661	168,890	67,740	90,603
Tax Provision	15,000	12,000	46,000	19,400	24,600
Tax Effect Of Unusual Items	-2,107	-1,395	-654.50	0.00	-1,416
Net Income From Continuing And Discontinued Operation	37,354	35,661	122,890	48,340	66,003
Net Income From Continuing Operation Net Minority Interest	37,354	35,661	122,890	48,340	66,003
Net Income Including Noncontrolling Interests	37,354	35,661	122,890	48,340	66,003
Net Income Common Stockholders	37,354	35,661	106,563	-17,135	66,003
Net Income	37,354	35,661	122,890	48,340	66,003
EBITDA	86,227	82,100	202,989	102,744	126,446
Normalized EBITDA	93,580	87,641	205,392	102,744	131,661
Reconciled Depreciation	22,086	21,936	21,861	22,099	22,605
Basic EPS	0.00	0.00	0.00	--	0.00
Diluted EPS	0.00	0.00	0.00	--	0.00
Basic Average Shares	26.3M	26.3M	26.3M	--	26.3M
Diluted Average Shares	26.3M	26.3M	26.3M	--	26.3M
Total Unusual Items	-7,353	-5,541	-2,403	--	-5,215
Total Unusual Items Excluding Goodwill	-7,353	-5,541	-2,403	--	-5,215
Tax Rate For Calcs	0.29	0.25	0.27	0.29	0.27
Normalized Income	42,600	39,807	124,639	48,340	69,802
Amortization	411.00	411.00	411.00	513.00	513.00
Amortization Of Intangibles Income Statement	411.00	411.00	411.00	513.00	513.00
Depreciation Amortization Depletion Income Statement	22,086	21,936	21,861	22,099	22,604
Depreciation Income Statement	21,675	21,525	21,450	21,586	22,091
Diluted NI Availto Com Stockholders	37,354	35,661	106,563	-17,135	66,003
Insurance And Claims	4,605	4,605	4,605	4,605	4,605
Net Income Continuous Operations	37,354	35,661	122,890	48,340	66,003
Net Non Operating Interest Income Expense	-10,218	-10,503	-10,775	-11,514	-11,846
Other Gand A	99,689	110,994	121,000	123,676	104,436
Preferred Stock Dividends	--	--	16,327	--	--
Reconciled Cost Of Revenue	191,287	187,503	188,420	183,970	183,414
Rent And Landing Fees	24,418	24,418	23,973	334.00	23,576
Rent Expense Supplemental	24,418	24,418	23,973	334.00	23,576
Salaries And Wages	13,750	15,750	15,750	14,500	13,250
Total Expenses	355,835	365,206	375,609	349,184	351,886
Total Operating Income As Reported	62,572	58,164	179,665	--	102,449

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Cash And Cash Equivalents	2.7M	2.4M	2.4M	2.4M	2.5M
Cash Cash Equivalents And Short Term Investments	2.7M	2.4M	2.4M	2.4M	2.5M
Accounts Receivable	283,393	441,707	368,358	301,414	324,911
Receivables	283,393	441,707	368,358	301,414	324,911
Prepaid Assets	61,053	78,827	117,111	17,265	23,685
Current Assets	3.0M	2.9M	2.9M	2.7M	2.8M
Gross PPE	348,988	368,983	384,458	404,453	483,773
Accumulated Depreciation	-133,607	-131,927	-130,397	-128,942	-186,517
Net PPE	215,381	237,056	254,061	275,511	297,256
Goodwill And Other Intangible Assets	6,980	7,391	7,802	8,213	8,726
Other Intangible Assets	6,980	7,391	7,802	8,213	8,726
Total Non Current Assets	970,334	1.0M	1.0M	1.1M	1.2M
Total Assets	4.0M	3.9M	4.0M	3.9M	4.0M
Current Debt And Capital Lease Obligation	77,861	83,716	82,267	80,402	78,005
Accounts Payable	68,699	--	--	--	73,304
Payables	200,167	--	--	--	270,506
Payables And Accrued Expenses	200,167	60,257	96,072	94,629	270,506
Current Deferred Revenue	11,311	7,145	5,603	9,978	16,453
Current Liabilities	289,339	151,118	183,942	185,009	364,964
Long Term Debt	527,744	495,479	494,015	493,982	492,591
Long Term Debt And Capital Lease Obligation	674,910	657,174	677,191	698,266	717,618
Long Term Capital Lease Obligation	147,166	161,695	183,176	204,284	225,027
Total Non Current Liabilities Net Minority Interest	747,666	712,195	733,676	756,784	777,527
Total Liabilities Net Minority Interest	1.0M	863,313	917,618	941,793	1.1M
Common Stock	1.7M	1.7M	1.7M	1.7M	1.7M
Capital Stock	3.0M	3.0M	3.0M	3.0M	3.0M
Retained Earnings	-57,059	53,448	34,148	-72,415	-104,386
Common Stock Equity	1.7M	1.8M	1.8M	1.7M	1.6M
Stockholders Equity	2.9M	3.1M	3.0M	2.9M	2.9M
Total Equity Gross Minority Interest	2.9M	3.1M	3.0M	2.9M	2.9M
Total Capitalization	3.5M	3.5M	3.5M	3.4M	3.4M
Net Tangible Assets	2.9M	3.0M	3.0M	2.9M	2.9M
Tangible Book Value	1.7M	1.8M	1.8M	1.6M	1.6M
Working Capital	2.7M	2.8M	2.7M	2.5M	2.5M
Invested Capital	2.2M	2.3M	2.3M	2.1M	2.1M
Total Debt	752,771	740,890	759,458	778,668	795,623
Share Issued	26.3M	26.3M	26.3M	26.3M	26.3M
Ordinary Shares Number	26.3M	26.3M	26.3M	26.3M	26.3M
Allowance For Doubtful Accounts Receivable	--	--	--	-19,209	-12,416
Capital Lease Obligations	225,027	245,411	265,443	284,686	303,032
Current Capital Lease Obligation	77,861	83,716	82,267	80,402	78,005
Current Deferred Liabilities	11,311	7,145	5,603	9,978	16,453
Dividends Payable	131,468	--	--	--	197,202
Gross Accounts Receivable	283,393	441,707	368,358	320,623	337,327
Machinery Furniture Equipment	162,548	162,548	158,028	158,028	217,717
Non Current Deferred Assets	662,800	677,800	689,800	735,800	755,200
Non Current Deferred Liabilities	72,756	55,021	56,485	58,518	59,909
Non Current Deferred Revenue	72,756	55,021	56,485	58,518	59,909
Non Current Deferred Taxes Assets	662,800	677,800	689,800	735,800	755,200
Non Current Prepaid Assets	85,173	84,920	84,920	124,750	129,815
Other Properties	186,440	206,435	226,430	246,425	266,056
Preferred Stock	1.3M	1.3M	1.3M	1.3M	1.3M
Preferred Stock Equity	1.3M	1.3M	1.3M	1.3M	1.3M

Line Item	Q3 2025Sep 30, 2025	Q2 2025Jun 30, 2025	Q1 2025Mar 31, 2025	Q4 2024Dec 31, 2024	Q3 2024Sep 30, 2024
Operating Cash Flow	266,917	4,645	65,589	147,027	360,207
Cash Flow From Continuing Operating Activities	266,917	4,645	65,589	147,027	360,207
Depreciation And Amortization	22,086	21,936	21,861	22,099	22,605
Depreciation Amortization Depletion	22,086	21,936	21,861	22,099	22,605
Deferred Tax	15,000	12,000	46,000	19,400	24,600
Deferred Income Tax	15,000	12,000	46,000	19,400	24,600
Change In Working Capital	181,090	-74,879	-132,295	43,039	236,105
Changes In Account Receivables	-4,077	3,912	-6,632	-9,274	-2,190
Change In Receivables	150,961	-78,890	-69,347	16,704	205,485
Change In Payables And Accrued Expense	8,442	-35,815	1,443	21,325	7,443
Change In Other Working Capital	4,166	1,542	-4,375	-6,475	5,458
Other Non Cash Items	4,034	4,386	4,730	5,346	5,679
Capital Expenditure	--	--	--	-1,851	-2,798
Purchase Of PPE	0.00	-4,520	0.00	-1,851	-2,798
Net PPE Purchase And Sale	0.00	-4,520	0.00	-1,851	-2,798
Investing Cash Flow	0.00	-4,520	0.00	-1,851	-2,798
Cash Flow From Continuing Investing Activities	0.00	-4,520	0.00	-1,851	-2,798
Issuance Of Debt	--	--	--	0.00	0.00
Repayment Of Debt	-24,418	-24,418	-25,973	-23,692	-23,576
Net Issuance Payments Of Debt	25,582	-24,418	-25,973	-23,692	-23,576
Financing Cash Flow	9,189	-40,779	-42,300	-237,263	-39,944
Cash Flow From Continuing Financing Activities	9,189	-40,779	-42,300	-237,263	-39,944
Changes In Cash	276,106	-40,654	23,289	-92,087	317,465
Beginning Cash Position	2.4M	2.4M	2.4M	2.5M	2.2M
End Cash Position	2.7M	2.4M	2.4M	2.4M	2.5M
Free Cash Flow	266,917	125.00	65,589	145,176	357,409
Income Tax Paid Supplemental Data	0.00	0.00	0.00	0.00	0.00
Interest Paid Supplemental Data	9,965	4,848	4,782	4,875	8,390
Amortization Cash Flow	411.00	411.00	411.00	--	--
Amortization Of Intangibles	411.00	411.00	411.00	--	--
Asset Impairment Charge	7,353	5,541	2,403	6,793	5,215
Cash Dividends Paid	-16,393	-16,361	-16,327	-213,571	-16,368
Change In Prepaid Assets	17,521	38,284	-60,016	11,485	17,719
Depreciation	21,675	21,525	21,450	20,047	22,605
Long Term Debt Issuance	--	--	--	0.00	0.00
Long Term Debt Payments	-24,418	-24,418	-25,973	-23,692	-23,576
Net Income From Continuing Operations	37,354	35,661	122,890	48,340	66,003
Net Long Term Debt Issuance	25,582	-24,418	-25,973	-23,692	-23,576
Preferred Stock Dividend Paid	-16,393	-16,361	-16,327	-213,571	-16,368