SEDAR Interim Financial Statements

[
  {
    "metadata": {
      "companyName": "Enghouse Systems Limited",
      "reportingPeriodEnd": "2026-01-31",
      "reportStatus": "Unaudited",
      "auditorName": null,
      "auditorKeyMatters": []
    },
    "balanceSheet": {
      "currentAssets": {
        "cashAndCashEquivalents": 260190,
        "shortTermInvestments": 22,
        "accountsReceivable": 106396,
        "prepaidExpensesAndOtherAssets": 15779
      },
      "nonCurrentAssets": {
        "propertyAndEquipment": 4109,
        "rightOfUseAssets": 10892,
        "intangibleAssets": 85851,
        "goodwill": 338520,
        "deferredIncomeTaxAssets": 34458
      },
      "currentLiabilities": {
        "accountsPayableAndAccruedLiabilities": 67984,
        "incomeTaxesPayable": 10644,
        "dividendsPayable": 16350,
        "provisions": 1861,
        "deferredRevenue": 126647,
        "leaseObligations": 4288
      },
      "nonCurrentLiabilities": {
        "deferredIncomeTaxLiabilities": 14114,
        "deferredRevenue": 5866,
        "netEmployeeDefinedBenefitObligation": 2408,
        "leaseObligations": 6213
      },
      "shareholdersEquity": {
        "shareCapital": 116347,
        "contributedSurplus": 11688,
        "retainedEarnings": 439769,
        "accumulatedOtherComprehensiveIncome": 32038
      },
      "derivedMetrics": {
        "cashPerShare": 4.7568,
        "workingCapitalPerShare": 2.8267
      }
    },
    "incomeStatement": {
      "revenue": {
        "softwareLicenses": 16859,
        "saasAndMaintenanceServices": 84553,
        "professionalServices": 16096,
        "hardware": 2590
      },
      "directCosts": {
        "softwareLicenses": 646,
        "services": 42659,
        "hardware": 1322
      },
      "revenueNetOfDirectCosts": 75471,
      "operatingExpenses": {
        "sellingGeneralAndAdministrative": 22395,
        "researchAndDevelopment": 21930,
        "depreciation": 614,
        "depreciationOfRightOfUseAssets": 1451,
        "specialCharges": 810
      },
      "resultsFromOperatingActivities": 28271,
      "amortizationOfAcquiredSoftwareAndCustomerRelationships": 6621,
      "foreignExchangeLossesGains": -1044,
      "interestExpenseLeaseObligations": -128,
      "financeIncome": 1548,
      "financeExpenses": -74,
      "otherIncome": 1459,
      "incomeBeforeIncomeTaxes": 23411,
      "provisionForIncomeTaxes": 5911,
      "netIncomeForThePeriod": 17500,
      "basicEarningsPerShare": 0.32,
      "dilutedEarningsPerShare": 0.32,
      "weightedAverageSharesOutstanding": 54698
    },
    "cashFlowStatement": {
      "operatingActivities": {
        "netIncomeForThePeriod": 17500,
        "adjustmentsForNonCashItems": {
          "depreciation": 614,
          "depreciationOfRightOfUseAssets": 1451,
          "interestExpenseLeaseObligations": 128,
          "amortizationOfAcquiredSoftwareAndCustomerRelationships": 6621,
          "stockBasedCompensationExpense": 567,
          "provisionForIncomeTaxes": 5911,
          "financeExpensesAndOtherIncome": -1385
        },
        "changesInNonCashOperatingWorkingCapital": -3911,
        "incomeTaxesPaid": -6705,
        "netCashProvidedByOperatingActivities": 20791
      },
      "investingActivities": {
        "purchaseOfPropertyAndEquipmentNet": -824,
        "acquisitionNetOfCashAcquired": -5524,
        "proceedsFromSaleOfIntangibleAsset": 701,
        "netCashUsedInInvestingActivities": -5647
      },
      "financingActivities": {
        "normalCourseIssuerBidShareRepurchases": -5051,
        "repaymentOfLeaseObligations": -1589,
        "dividendsPaid": -16426,
        "netCashUsedInFinancingActivities": -23066
      },
      "impactOfForeignExchangeOnCashAndCashEquivalents": -949,
      "decreaseInCashAndCashEquivalents": -8871,
      "cashAndCashEquivalentsBeginningOfPeriod": 269061,
      "cashAndCashEquivalentsEndOfPeriod": 260190
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Marketable Securities",
        "description": "Short-term investments",
        "ownershipPercentage": null,
        "value": 22,
        "notes": null
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 54498611,
      "classesOfShares": ["Common Shares", "Class A Preference Shares", "Class B Preference Shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {},
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-03-12",
        "description": "Board of Directors approved a 3.3% increase in the Company’s eligible quarterly dividend to $0.31 per common share, payable on May 29, 2026.",
        "impactValue": null
      }
    ]
  }
]