Black Diamond Group Balance Sheet

Financials in millions CAD. Fiscal year is January - December.

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	9.82	13.32	6.51	8.31	4.56	3.68
Cash & Short-Term Investments	9.82	13.32	6.51	8.31	4.56	3.68
Cash Growth	-35.14%	104.51%	-21.61%	82.27%	23.82%	-14.22%
Accounts Receivable	75.7	71.82	62.57	72.23	58.23	46.09
Other Receivables	-	0.96	0.22	0.05	0.08	0.32
Receivables	75.7	72.77	62.8	72.28	58.31	46.42
Prepaid Expenses	29.86	22.5	15.73	18.77	13.1	7.38
Total Current Assets	115.39	108.6	85.04	99.35	75.97	57.48
Property, Plant & Equipment	622.49	30.35	17.08	39.97	40.76	42.47
Goodwill	17.13	17.31	16.86	17.06	9.84	9.83
Other Intangible Assets	17.41	13.99	15.08	15.67	11.02	13.14
Long-Term Deferred Tax Assets	5.39	5.43	4.07	4.2	7.67	-
Other Long-Term Assets	6.37	572.88	509.51	473.2	385.1	388.98
Total Assets	784.17	748.55	647.64	649.44	530.34	511.89
Accounts Payable	41.42	10.45	8.88	9.9	11.24	13.74
Accrued Expenses	1.57	13.62	20.33	16.22	21.28	12.11
Current Portion of Leases	7.63	9.6	8.1	6.73	6.28	4.6
Current Unearned Revenue	34.75	30.48	24.4	23.01	19.13	13.8
Other Current Liabilities	-	19.26	15.82	13.32	8.32	6.5
Total Current Liabilities	85.36	83.4	77.54	69.18	66.25	50.76
Long-Term Debt	205.82	235.67	190.44	226.91	155.64	175.74
Long-Term Leases	22	17.39	13.2	15.42	17.77	18.23
Long-Term Unearned Revenue	1.83	1.65	1.36	0.98	-	-
Long-Term Deferred Tax Liabilities	78.69	71.27	57.55	49.57	29.53	25.38
Other Long-Term Liabilities	11.56	12.12	13.6	14.83	14.35	15.12
Total Liabilities	405.26	421.5	353.68	376.9	283.54	285.21
Common Stock	422.13	384.92	385.64	385.66	384.48	381.89
Additional Paid-In Capital	24.54	23.39	22.32	20.2	19.35	18.64
Retained Earnings	-92.98	-113.62	-131.63	-156.54	-179.07	-197.97
Comprehensive Income & Other	22.35	28.51	13.75	19.22	9.69	10.16
Total Common Equity	376.03	323.2	290.08	268.53	234.46	212.71
Minority Interest	2.88	3.86	3.89	4.01	12.34	13.97
Shareholders' Equity	378.91	327.05	293.96	272.54	246.8	226.68
Total Liabilities & Equity	784.17	748.55	647.64	649.44	530.34	511.89
Total Debt	235.45	262.66	211.74	249.06	179.68	198.56
Net Cash (Debt)	-225.63	-249.34	-205.23	-240.75	-175.13	-194.88
Net Cash Per Share	-3.57	-4.01	-3.32	-3.98	-2.96	-3.53
Filing Date Shares Outstanding	65.95	61	60.21	59.34	58.18	56.69
Total Common Shares Outstanding	65.95	61.19	60.19	59.28	58.16	56.69
Working Capital	30.03	25.19	7.5	30.17	9.72	6.72
Book Value Per Share	5.70	5.28	4.82	4.53	4.03	3.75
Tangible Book Value	341.5	291.9	258.14	235.8	213.61	189.74
Tangible Book Value Per Share	5.18	4.77	4.29	3.98	3.67	3.35
Land	-	13.09	12.4	10.73	10.29	11.84
Buildings	-	3.37	3.28	3.12	3.54	4.56
Machinery	-	16.63	12.9	12.98	11.41	11.92
Leasehold Improvements	-	30.95	29.16	27.77	28.09	30.96

Source: S&P Global Market Intelligence. Standard template. Financial Sources.