Imperial Equities Inc. (TSXV:IEI)

Imperial Equities Cash Flow Statement

Financials in millions CAD. Fiscal year is October - September.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Net Income	4.87	-4.26	6.81	7.85	6.84
Depreciation & Amortization	0.18	0.15	0.15	0.15	0.15
Other Amortization	0.57	0.65	0.63	0.53	0.44
Gain (Loss) on Sale of Assets	0.3	1.51	-	-0.19	-
Asset Writedown	0.77	6.11	-2.13	-2.51	-1.69
Stock-Based Compensation	0.25	0.25	-	-	-
Change in Accounts Receivable	-	-0.17	0.2	-0.15	-0.01
Change in Accounts Payable	-	-0.44	0.33	0.1	0.03
Change in Other Net Operating Assets	-0.2	-0.02	-0.14	-0.01	-0.05
Other Operating Activities	3.84	5.23	5.88	5.26	4.57
Operating Cash Flow	10.59	9.84	11.27	11.21	10.45
Operating Cash Flow Growth	7.56%	-12.67%	0.54%	7.32%	8.57%
Acquisition of Real Estate Assets	-2.2	-0.33	-5.08	-7.9	-13.65
Sale of Real Estate Assets	2.86	4.44	-	0.2	-
Net Sale / Acq. of Real Estate Assets	0.65	4.11	-5.08	-7.7	-13.65
Other Investing Activities	0.02	-0.88	-1.48	2.18	0.15
Investing Cash Flow	0.9	3.45	-6.53	-3.01	-8
Short-Term Debt Issued	1.97	2.07	4.28	3	2.37
Long-Term Debt Issued	0.31	17.4	7.2	20.5	30.33
Total Debt Issued	2.28	19.47	11.48	23.5	32.7
Short-Term Debt Repaid	-	-4.22	-2.72	-5.28	-9.34
Long-Term Debt Repaid	-7.81	-22	-7.73	-21.17	-21.06
Total Debt Repaid	-7.81	-26.21	-10.45	-26.45	-30.41
Net Debt Issued (Repaid)	-5.53	-6.74	1.03	-2.95	2.3
Common Dividends Paid	-0.76	-0.76	-0.76	-0.66	-0.43
Other Financing Activities	-5.23	-5.91	-4.82	-4.55	-4.25
Net Cash Flow	-0.04	-0.12	0.19	0.04	0.07
Cash Interest Paid	-	5.78	5.92	3.99	3.89
Cash Income Tax Paid	-	-0.78	0.89	0.64	0.82
Levered Free Cash Flow	0.55	3.13	1.86	9.63	2.61
Unlevered Free Cash Flow	3.52	6.58	4.98	12.27	5.29
Change in Working Capital	-0.2	0.2	-0.07	0.12	0.12

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Real Estate template. Financial Sources.