SEDAR Interim Financial Statements

[
  {
    "companyName": "Currency Exchange International, Corp.",
    "reportingPeriodEnd": "2026-01-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": [
      {
        "date": "2026-01-31",
        "cash": 96079426,
        "accountsReceivable": 3767411,
        "forwardAndOptionContractAssets": 457887,
        "otherCurrentAssets": 2680072,
        "totalCurrentAssets": 102984796,
        "propertyAndEquipment": 1683443,
        "rightOfUseAssets": 5482767,
        "intangibleAssets": 2318734,
        "goodwill": 1309701,
        "deferredTaxAssetNet": 440542,
        "otherAssets": 177130,
        "subtotalAssets": 114397113,
        "assetsHeldForDistributionToShareholder": 4985750,
        "totalAssets": 119382863,
        "accountsPayable": 24223686,
        "accruedExpenses": 2396589,
        "holdingAccounts": 193645,
        "deferredRevenues": 671192,
        "incomeTaxesPayable": 79388,
        "leaseLiabilitiesCurrent": 1403381,
        "totalCurrentLiabilities": 28967881,
        "leaseLiabilitiesLongTerm": 4604955,
        "otherLongTermLiabilities": 1558119,
        "totalLongTermLiabilities": 6163074,
        "liabilitiesDirectlyAssociatedWithAssetsHeldForDistribution": 292124,
        "totalLiabilities": 35423079,
        "shareCapital": 5984120,
        "equityReserves": 27365610,
        "retainedEarnings": 57027367,
        "amountsRecognizedInAOCLAssociatedWithAssetsHeldForDistribution": -6417313,
        "totalEquity": 83959784,
        "totalLiabilitiesAndEquity": 119382863,
        "cashPerShare": 16.0554,
        "workingCapitalPerShare": 12.3689
      },
      {
        "date": "2025-10-31",
        "cash": 95503795,
        "accountsReceivable": 3387120,
        "forwardAndOptionContractAssets": 280989,
        "otherCurrentAssets": 2283755,
        "totalCurrentAssets": 101455659,
        "propertyAndEquipment": 1820789,
        "rightOfUseAssets": 5396040,
        "intangibleAssets": 2349970,
        "goodwill": 1309701,
        "deferredTaxAssetNet": 1027197,
        "otherAssets": 182347,
        "subtotalAssets": 113541703,
        "assetsHeldForDistributionToShareholder": 7438712,
        "totalAssets": 120980415,
        "accountsPayable": 21148274,
        "accruedExpenses": 4719224,
        "holdingAccounts": 188676,
        "deferredRevenues": 384136,
        "incomeTaxesPayable": 65776,
        "leaseLiabilitiesCurrent": 1574780,
        "totalCurrentLiabilities": 28080866,
        "leaseLiabilitiesLongTerm": 4319240,
        "otherLongTermLiabilities": 1465044,
        "totalLongTermLiabilities": 5784284,
        "liabilitiesDirectlyAssociatedWithAssetsHeldForDistribution": 2416622,
        "totalLiabilities": 36281772,
        "shareCapital": 6135120,
        "equityReserves": 29622216,
        "retainedEarnings": 55501604,
        "amountsRecognizedInAOCLAssociatedWithAssetsHeldForDistribution": -6560297,
        "totalEquity": 84698643,
        "totalLiabilitiesAndEquity": 120980415,
        "cashPerShare": null,
        "workingCapitalPerShare": null
      }
    ],
    "incomeStatement": [
      {
        "period": "2026-01-31",
        "revenuesCommissions": 14153116,
        "revenuesFee": 1266895,
        "totalRevenues": 15420011,
        "operatingExpenses": 12209893,
        "netOperatingIncome": 3210118,
        "otherIncomeInterestRevenue": 240114,
        "otherIncomeRestructuringCharges": -139850,
        "totalOtherIncome": 100264,
        "earningsBeforeInterestTaxesDepreciationAndAmortization": 3310382,
        "interestExpense": 26396,
        "interestOnLeaseLiabilities": 88070,
        "depreciationAndAmortization": 384079,
        "depreciationOfRightOfUseAssets": 479255,
        "incomeBeforeIncomeTaxesFromContinuingOperations": 2332582,
        "incomeTaxExpense": 580474,
        "netIncomeFromContinuingOperations": 1752108,
        "lossAfterTaxFromDiscontinuedOperations": -226345,
        "netIncomeForThePeriod": 1525763,
        "exchangeDifferencesOnTranslatingForeignOperations": 142984,
        "totalOtherComprehensiveIncome": 1668747,
        "earningsPerShareBasic": 0.25,
        "earningsPerShareDiluted": 0.25,
        "earningsPerShareFromContinuingOperationsBasic": 0.29,
        "earningsPerShareFromContinuingOperationsDiluted": 0.29,
        "weightedAverageNumberOfCommonSharesOutstandingBasic": 5984120,
        "weightedAverageNumberOfCommonSharesOutstandingDiluted": 6052790
      },
      {
        "period": "2025-01-31",
        "revenuesCommissions": 14596886,
        "revenuesFee": 853975,
        "totalRevenues": 15450861,
        "operatingExpenses": 11627855,
        "netOperatingIncome": 3823006,
        "otherIncomeInterestRevenue": 30743,
        "otherIncomeRestructuringCharges": 0,
        "totalOtherIncome": 30743,
        "earningsBeforeInterestTaxesDepreciationAndAmortization": 3853749,
        "interestExpense": 50288,
        "interestOnLeaseLiabilities": 93535,
        "depreciationAndAmortization": 395141,
        "depreciationOfRightOfUseAssets": 476522,
        "incomeBeforeIncomeTaxesFromContinuingOperations": 2838263,
        "incomeTaxExpense": 1143591,
        "netIncomeFromContinuingOperations": 1694672,
        "lossAfterTaxFromDiscontinuedOperations": -882142,
        "netIncomeForThePeriod": 812530,
        "exchangeDifferencesOnTranslatingForeignOperations": -289591,
        "totalOtherComprehensiveIncome": 522939,
        "earningsPerShareBasic": 0.13,
        "earningsPerShareDiluted": 0.12,
        "earningsPerShareFromContinuingOperationsBasic": 0.27,
        "earningsPerShareFromContinuingOperationsDiluted": 0.26,
        "weightedAverageNumberOfCommonSharesOutstandingBasic": 6299013,
        "weightedAverageNumberOfCommonSharesOutstandingDiluted": 6539817
      }
    ],
    "cashFlowStatement": [
      {
        "period": "2026-01-31",
        "profitAfterTaxFromContinuedOperations": 1752108,
        "lossAfterTaxFromDiscontinuedOperations": -226345,
        "netIncome": 1525763,
        "adjustmentsDepreciationAndAmortization": 384079,
        "adjustmentsDepreciationOfRightOfUseAssets": 479255,
        "adjustmentsInterestOnLeasingLiabilities": 88070,
        "adjustmentsStockBasedCompensation": 356401,
        "adjustmentsLossOnLeaseTerminationsNet": 73355,
        "adjustmentsIncreaseDecreaseInCashDueToChangeInAccountsReceivable": -373908,
        "adjustmentsRestrictedCashHeldInEscrow": 0,
        "adjustmentsChangeInForwardAndOptionContractPositions": -176898,
        "adjustmentsOtherAssets": -410899,
        "adjustmentsNetDeferredTaxAssets": 586655,
        "adjustmentsDeferredRevenues": 287056,
        "adjustmentsPaymentsRelatedToStockBasedCompensation": -166602,
        "adjustmentsAccountsPayableAccruedExpensesHoldingAccountsAndOtherLiabilities": -1418822,
        "netCashFlowsFromOperatingActivities": 1233505,
        "purchaseOfPropertyAndEquipment": -70593,
        "purchaseOfIntangibleAssets": -144904,
        "netCashOutflowFromInvestingActivities": -215497,
        "paymentsRelatedToStockBasedCompensationNet": 0,
        "repaymentOfLeasingLiabilities": -613093,
        "netBorrowingOnLinesOfCredit": 0,
        "paymentForCommonSharesPurchasedForCancellation": -2504330,
        "netCashOutflowsFromFinancingActivities": -3117423,
        "netChangeInCash": -2099415,
        "cashBeginningOfPeriod": 102936283,
        "exchangeDifferenceOnForeignOperations": 206323,
        "cashEndOfPeriod": 101043191,
        "supplementalCashPaidForInterest": 26396,
        "supplementalCashReceivedForInterest": 278123
      },
      {
        "period": "2025-01-31",
        "profitAfterTaxFromContinuedOperations": 1694672,
        "lossAfterTaxFromDiscontinuedOperations": -882142,
        "netIncome": 812530,
        "adjustmentsDepreciationAndAmortization": 395141,
        "adjustmentsDepreciationOfRightOfUseAssets": 476522,
        "adjustmentsInterestOnLeasingLiabilities": 100207,
        "adjustmentsStockBasedCompensation": -74202,
        "adjustmentsLossOnLeaseTerminationsNet": 0,
        "adjustmentsIncreaseDecreaseInCashDueToChangeInAccountsReceivable": 2534648,
        "adjustmentsRestrictedCashHeldInEscrow": -2637945,
        "adjustmentsChangeInForwardAndOptionContractPositions": -126327,
        "adjustmentsOtherAssets": -509254,
        "adjustmentsNetDeferredTaxAssets": 717427,
        "adjustmentsDeferredRevenues": -199770,
        "adjustmentsPaymentsRelatedToStockBasedCompensation": -364269,
        "adjustmentsAccountsPayableAccruedExpensesHoldingAccountsAndOtherLiabilities": -8112807,
        "netCashFlowsFromOperatingActivities": -6988099,
        "purchaseOfPropertyAndEquipment": -232130,
        "purchaseOfIntangibleAssets": -183498,
        "netCashOutflowFromInvestingActivities": -415628,
        "paymentsRelatedToStockBasedCompensationNet": -6983,
        "repaymentOfLeasingLiabilities": -564080,
        "netBorrowingOnLinesOfCredit": 401518,
        "paymentForCommonSharesPurchasedForCancellation": -562434,
        "netCashOutflowsFromFinancingActivities": -731979,
        "netChangeInCash": -8135706,
        "cashBeginningOfPeriod": 101877263,
        "exchangeDifferenceOnForeignOperations": -851792,
        "cashEndOfPeriod": 92889765,
        "supplementalCashPaidForInterest": 56361,
        "supplementalCashReceivedForInterest": 118932
      }
    ],
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": "100,000,000",
      "issuedShares": 5984120,
      "classesOfShares": ["common shares"],
      "warrants": [],
      "options": [
        {
          "number": 88464,
          "exercisePrice": 14.35,
          "expiryDate": "2026-10-28"
        },
        {
          "number": 20000,
          "exercisePrice": 18.10,
          "expiryDate": "2027-04-28"
        },
        {
          "number": 5748,
          "exercisePrice": 18.93,
          "expiryDate": "2027-09-21"
        },
        {
          "number": 103314,
          "exercisePrice": 18.37,
          "expiryDate": "2027-10-31"
        },
        {
          "number": 80726,
          "exercisePrice": 20.07,
          "expiryDate": "2028-10-30"
        },
        {
          "number": 78189,
          "exercisePrice": 25.89,
          "expiryDate": "2029-10-30"
        },
        {
          "number": 84276,
          "exercisePrice": 24.52,
          "expiryDate": "2030-11-01"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "USD",
      "periods": {
        "2026-01-31": {
          "shortTermBenefits": 1218311,
          "postEmploymentBenefits": 75203,
          "stockBasedCompensation": 95474,
          "restrictedAndDeferredShareUnits": 259677
        },
        "2025-01-31": {
          "shortTermBenefits": 1199732,
          "postEmploymentBenefits": 47675,
          "stockBasedCompensation": 97365,
          "restrictedAndDeferredShareUnits": -175201
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Entities controlled by directors or officers",
          "description": "Legal and professional fees",
          "amount": 22494,
          "period": "2026-01-31"
        },
        {
          "counterparty": "Clients that are related parties through one of its directors",
          "description": "Revenue from clients' activities",
          "amount": 140262,
          "period": "2026-01-31"
        },
        {
          "counterparty": "Entities controlled by directors or officers",
          "description": "Legal and professional fees",
          "amount": 31125,
          "period": "2025-01-31"
        },
        {
          "counterparty": "Clients that are related parties through one of its directors",
          "description": "Revenue from clients' activities",
          "amount": 117490,
          "period": "2025-01-31"
        }
      ]
    },
    "subsequentEvents": []
  }
]