None
SEDAR Interim Financial Statements
SPB · Price
[
{
"companyName": "Superior Plus Corp.",
"reportingPeriodEnd": "2025-09-30",
"reportStatus": "Unaudited",
"auditorName": null,
"auditorKeyMatters": [],
"balanceSheet": [
{
"periodEnd": "2025-09-30",
"assets": {
"cashAndCashEquivalents": 38.5,
"tradeAndOtherReceivables": 177.3,
"prepaidsAndDeposits": 44.7,
"inventories": 72.5,
"otherCurrentFinancialAssets": 6.2,
"totalCurrentAssets": 339.2,
"propertyPlantAndEquipment": 1363.4,
"goodwillAndIntangibleAssets": 1740.0,
"employeeFutureBenefitsAndOtherAssets": 8.7,
"deferredTaxAssets": 3.7,
"otherNonCurrentFinancialAssets": 0.1,
"totalNonCurrentAssets": 3115.9,
"totalAssets": 3455.1
},
"liabilitiesAndEquity": {
"tradeAndOtherPayables": 310.2,
"contractLiabilities": 18.6,
"leaseLiabilities": 43.4,
"borrowings": 5.6,
"dividendsPayable": 11.9,
"otherCurrentFinancialLiabilities": 13.6,
"totalCurrentLiabilities": 403.3,
"leaseLiabilitiesNonCurrent": 113.0,
"borrowingsNonCurrent": 1665.9,
"otherLiabilities": 22.4,
"provisions": 8.0,
"employeeFutureBenefits": 4.7,
"deferredTaxLiabilities": 162.1,
"otherNonCurrentFinancialLiabilities": 1.1,
"totalNonCurrentLiabilities": 1977.2,
"totalLiabilities": 2380.5,
"capital": 2485.8,
"deficit": -1659.8,
"accumulatedOtherComprehensiveLoss": -11.4,
"nonControllingInterest": 260.0,
"totalEquity": 1074.6,
"totalLiabilitiesAndEquity": 3455.1
},
"cashPerShare": 0.1682,
"workingCapitalPerShare": -0.2800
},
{
"periodEnd": "2024-12-31",
"assets": {
"cashAndCashEquivalents": 17.1,
"tradeAndOtherReceivables": 330.8,
"prepaidsAndDeposits": 63.6,
"inventories": 77.9,
"otherCurrentFinancialAssets": 14.9,
"totalCurrentAssets": 504.3,
"propertyPlantAndEquipment": 1392.7,
"goodwillAndIntangibleAssets": 1776.4,
"employeeFutureBenefitsAndOtherAssets": 5.5,
"deferredTaxAssets": 3.8,
"otherNonCurrentFinancialAssets": 3.8,
"totalNonCurrentAssets": 3182.2,
"totalAssets": 3686.5
},
"liabilitiesAndEquity": {
"tradeAndOtherPayables": 428.6,
"contractLiabilities": 18.8,
"leaseLiabilities": 43.5,
"borrowings": 7.2,
"dividendsPayable": 12.2,
"otherCurrentFinancialLiabilities": 20.2,
"totalCurrentLiabilities": 530.5,
"leaseLiabilitiesNonCurrent": 121.8,
"borrowingsNonCurrent": 1696.6,
"otherLiabilities": 13.5,
"provisions": 8.0,
"employeeFutureBenefits": 3.3,
"deferredTaxLiabilities": 159.0,
"otherNonCurrentFinancialLiabilities": 8.0,
"totalNonCurrentLiabilities": 2010.2,
"totalLiabilities": 2540.7,
"capital": 2626.7,
"deficit": -1732.7,
"accumulatedOtherComprehensiveLoss": -8.2,
"nonControllingInterest": 260.0,
"totalEquity": 1145.8,
"totalLiabilitiesAndEquity": 3686.5
},
"cashPerShare": 0.0688,
"workingCapitalPerShare": -0.1054
}
],
"incomeStatement": [
{
"periodEnd": "2025-09-30",
"periodLength": "3M",
"revenue": 338.0,
"costOfSales": -146.5,
"grossProfit": 191.5,
"sellingDistributionAndAdministrativeCosts": -265.8,
"financeExpense": -22.6,
"lossGainOnDerivativesAndForeignCurrencyTranslationOfBorrowings": -16.9,
"lossEarningsBeforeIncomeTaxes": -113.8,
"incomeTaxRecoveryExpense": 12.7,
"netLossEarningsForThePeriod": -101.1,
"netLossEarningsAttributableToSuperior": -105.8,
"netLossEarningsAttributableToNonControllingInterest": 4.7,
"netLossEarningsPerShareAttributableToSuperiorBasicAndDiluted": -0.47,
"otherComprehensiveLossEarnings": 8.5,
"totalComprehensiveLossEarningsForThePeriod": -92.6
},
{
"periodEnd": "2024-09-30",
"periodLength": "3M",
"revenue": 359.4,
"costOfSales": -150.3,
"grossProfit": 209.1,
"sellingDistributionAndAdministrativeCosts": -259.6,
"financeExpense": -27.2,
"lossGainOnDerivativesAndForeignCurrencyTranslationOfBorrowings": -9.2,
"lossEarningsBeforeIncomeTaxes": -86.9,
"incomeTaxRecoveryExpense": 24.9,
"netLossEarningsForThePeriod": -62.0,
"netLossEarningsAttributableToSuperior": -66.7,
"netLossEarningsAttributableToNonControllingInterest": 4.7,
"netLossEarningsPerShareAttributableToSuperiorBasicAndDiluted": -0.27,
"otherComprehensiveLossEarnings": -4.0,
"totalComprehensiveLossEarningsForThePeriod": -66.0
},
{
"periodEnd": "2025-09-30",
"periodLength": "9M",
"revenue": 1769.6,
"costOfSales": -850.3,
"grossProfit": 919.3,
"sellingDistributionAndAdministrativeCosts": -820.9,
"financeExpense": -68.6,
"lossGainOnDerivativesAndForeignCurrencyTranslationOfBorrowings": 22.7,
"lossEarningsBeforeIncomeTaxes": 52.5,
"incomeTaxRecoveryExpense": -21.9,
"netLossEarningsForThePeriod": 30.6,
"netLossEarningsAttributableToSuperior": 16.5,
"netLossEarningsAttributableToNonControllingInterest": 14.1,
"netLossEarningsPerShareAttributableToSuperiorBasicAndDiluted": 0.07,
"otherComprehensiveLossEarnings": -3.2,
"totalComprehensiveLossEarningsForThePeriod": 27.4
},
{
"periodEnd": "2024-09-30",
"periodLength": "9M",
"revenue": 1680.0,
"costOfSales": -770.5,
"grossProfit": 909.5,
"sellingDistributionAndAdministrativeCosts": -826.0,
"financeExpense": -80.1,
"lossGainOnDerivativesAndForeignCurrencyTranslationOfBorrowings": -22.5,
"lossEarningsBeforeIncomeTaxes": -19.1,
"incomeTaxRecoveryExpense": -3.0,
"netLossEarningsForThePeriod": -22.1,
"netLossEarningsAttributableToSuperior": -36.2,
"netLossEarningsAttributableToNonControllingInterest": 14.1,
"netLossEarningsPerShareAttributableToSuperiorBasicAndDiluted": -0.15,
"otherComprehensiveLossEarnings": -0.1,
"totalComprehensiveLossEarningsForThePeriod": -22.2
}
],
"cashFlowStatement": [
{
"periodEnd": "2025-09-30",
"periodLength": "3M",
"netLossEarningsForThePeriod": -101.1,
"depreciationIncludedInSdA": 36.9,
"depreciationOfRightOfUseAssetsIncludedInSdA": 8.6,
"amortizationOfIntangibleAssetsIncludedInSdA": 19.7,
"gainLossOnDisposalOfAssets": -1.5,
"unrealizedGainLossOnFinancialAndNonFinancialDerivativesAndForeignExchangeLossOnUsDollarDebt": 16.0,
"financeExpense": 22.6,
"incomeTaxRecoveryExpense": -12.7,
"changesInNonCashOperatingWorkingCapitalAndOther": 51.2,
"cashFlowsFromOperatingActivitiesBeforeIncomeTaxesAndInterestPaid": 39.7,
"incomeTaxesPaid": -5.4,
"interestPaid": -18.0,
"cashFlowsFromOperatingActivities": 16.3,
"purchaseOfPropertyPlantAndEquipmentAndIntangibleAssets": -24.9,
"proceedsOnDisposalOfPropertyPlantAndEquipmentAndOtherAssets": 5.9,
"cashFlowsUsedInInvestingActivities": -19.0,
"proceedsFromBorrowings": 133.3,
"repaymentOfBorrowings": -77.1,
"principalRepaymentOfLeaseObligations": -12.7,
"repurchasedAndCancelledCommonShares": -11.7,
"dividendsPaidToShareholders": -12.0,
"cashFlowsFromUsedInFinancingActivities": 19.8,
"netIncreaseDecreaseInCashAndCashEquivalents": 17.1,
"cashAndCashEquivalentsBeginningOfThePeriod": 21.6,
"effectOfTranslationOfForeignCurrencyDenominatedCashAndCashEquivalents": -0.2,
"cashAndCashEquivalentsEndOfThePeriod": 38.5
},
{
"periodEnd": "2024-09-30",
"periodLength": "3M",
"netLossEarningsForThePeriod": -62.0,
"depreciationIncludedInSdA": 34.2,
"depreciationOfRightOfUseAssetsIncludedInSdA": 9.8,
"amortizationOfIntangibleAssetsIncludedInSdA": 20.8,
"gainLossOnDisposalOfAssets": 4.0,
"unrealizedGainLossOnFinancialAndNonFinancialDerivativesAndForeignExchangeLossOnUsDollarDebt": 8.8,
"financeExpense": 27.2,
"incomeTaxRecoveryExpense": -24.9,
"changesInNonCashOperatingWorkingCapitalAndOther": 26.9,
"cashFlowsFromOperatingActivitiesBeforeIncomeTaxesAndInterestPaid": 44.8,
"incomeTaxesPaid": -10.5,
"interestPaid": -29.8,
"cashFlowsFromOperatingActivities": 4.5,
"purchaseOfPropertyPlantAndEquipmentAndIntangibleAssets": -48.3,
"proceedsOnDisposalOfPropertyPlantAndEquipmentAndOtherAssets": 11.7,
"cashFlowsUsedInInvestingActivities": -36.6,
"proceedsFromBorrowings": 128.7,
"repaymentOfBorrowings": -61.9,
"principalRepaymentOfLeaseObligations": -10.5,
"repurchasedAndCancelledCommonShares": null,
"dividendsPaidToShareholders": -37.1,
"cashFlowsFromUsedInFinancingActivities": 19.2,
"netIncreaseDecreaseInCashAndCashEquivalents": -12.9,
"cashAndCashEquivalentsBeginningOfThePeriod": 30.0,
"effectOfTranslationOfForeignCurrencyDenominatedCashAndCashEquivalents": 0.1,
"cashAndCashEquivalentsEndOfThePeriod": 17.2
},
{
"periodEnd": "2025-09-30",
"periodLength": "9M",
"netLossEarningsForThePeriod": 30.6,
"depreciationIncludedInSdA": 107.9,
"depreciationOfRightOfUseAssetsIncludedInSdA": 25.1,
"amortizationOfIntangibleAssetsIncludedInSdA": 60.3,
"gainLossOnDisposalOfAssets": -4.3,
"unrealizedGainLossOnFinancialAndNonFinancialDerivativesAndForeignExchangeLossOnUsDollarDebt": -18.4,
"financeExpense": 68.6,
"incomeTaxRecoveryExpense": 21.9,
"changesInNonCashOperatingWorkingCapitalAndOther": 81.4,
"cashFlowsFromOperatingActivitiesBeforeIncomeTaxesAndInterestPaid": 373.1,
"incomeTaxesPaid": -22.2,
"interestPaid": -68.3,
"cashFlowsFromOperatingActivities": 282.6,
"purchaseOfPropertyPlantAndEquipmentAndIntangibleAssets": -68.7,
"proceedsOnDisposalOfPropertyPlantAndEquipmentAndOtherAssets": 12.4,
"cashFlowsUsedInInvestingActivities": -56.3,
"proceedsFromBorrowings": 659.0,
"repaymentOfBorrowings": -718.9,
"principalRepaymentOfLeaseObligations": -30.6,
"repurchasedAndCancelledCommonShares": -77.3,
"dividendsPaidToShareholders": -36.4,
"cashFlowsFromUsedInFinancingActivities": -204.2,
"netIncreaseDecreaseInCashAndCashEquivalents": 22.1,
"cashAndCashEquivalentsBeginningOfThePeriod": 17.1,
"effectOfTranslationOfForeignCurrencyDenominatedCashAndCashEquivalents": -0.7,
"cashAndCashEquivalentsEndOfThePeriod": 38.5
},
{
"periodEnd": "2024-09-30",
"periodLength": "9M",
"netLossEarningsForThePeriod": -22.1,
"depreciationIncludedInSdA": 105.8,
"depreciationOfRightOfUseAssetsIncludedInSdA": 28.0,
"amortizationOfIntangibleAssetsIncludedInSdA": 62.4,
"gainLossOnDisposalOfAssets": 4.5,
"unrealizedGainLossOnFinancialAndNonFinancialDerivativesAndForeignExchangeLossOnUsDollarDebt": 21.3,
"financeExpense": 80.1,
"incomeTaxRecoveryExpense": 3.0,
"changesInNonCashOperatingWorkingCapitalAndOther": 77.2,
"cashFlowsFromOperatingActivitiesBeforeIncomeTaxesAndInterestPaid": 360.2,
"incomeTaxesPaid": -31.3,
"interestPaid": -79.0,
"cashFlowsFromOperatingActivities": 249.9,
"purchaseOfPropertyPlantAndEquipmentAndIntangibleAssets": -116.7,
"proceedsOnDisposalOfPropertyPlantAndEquipmentAndOtherAssets": 15.7,
"cashFlowsUsedInInvestingActivities": -101.0,
"proceedsFromBorrowings": 376.8,
"repaymentOfBorrowings": -395.7,
"principalRepaymentOfLeaseObligations": -31.0,
"repurchasedAndCancelledCommonShares": null,
"dividendsPaidToShareholders": -112.3,
"cashFlowsFromUsedInFinancingActivities": -162.2,
"netIncreaseDecreaseInCashAndCashEquivalents": -13.3,
"cashAndCashEquivalentsBeginningOfThePeriod": 30.7,
"effectOfTranslationOfForeignCurrencyDenominatedCashAndCashEquivalents": -0.2,
"cashAndCashEquivalentsEndOfThePeriod": 17.2
}
],
"investmentsAndOtherAssets": [],
"shareStructure": {
"authorizedShares": "unlimited",
"issuedShares": 223.0,
"classesOfShares": [
"Common Shares",
"Preferred Shares"
],
"warrants": [],
"options": [],
"rightsConvertibleInstruments": "Preferred shares are convertible into 30 million common shares at the holder's option, or at the company's option under certain conditions."
},
"managementCompensation": {
"currency": null,
"periods": {},
"namedIndividuals": [],
"otherRelatedPartyTransactions": []
},
"subsequentEvents": []
}
]
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May 13, 2026 · 17:09