SEDAR Interim Financial Statements

[
  {
    "companyName": "CAE Inc.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cashAndCashEquivalents": 463.7,
      "accountsReceivable": 529.0,
      "contractAssets": 463.7,
      "inventories": 527.9,
      "prepayments": 81.1,
      "incomeTaxesRecoverable": 70.6,
      "derivativeFinancialAssets": 25.1,
      "totalCurrentAssets": 2161.1,
      "propertyPlantAndEquipment": 2983.6,
      "rightOfUseAssets": 749.6,
      "intangibleAssets": 3707.6,
      "investmentInEquityAccountedInvestees": 564.8,
      "employeeBenefitsAssets": 32.8,
      "deferredTaxAssets": 128.8,
      "derivativeFinancialAssetsNonCurrent": 2.1,
      "otherNonCurrentAssets": 695.2,
      "totalAssets": 11025.6,
      "accountsPayableAndAccruedLiabilities": 1020.6,
      "provisionsCurrent": 25.9,
      "incomeTaxesPayable": 22.1,
      "contractLiabilities": 1040.3,
      "currentPortionOfLongTermDebt": 242.9,
      "derivativeFinancialLiabilitiesCurrent": 11.5,
      "totalCurrentLiabilities": 2363.3,
      "provisionsNonCurrent": 14.0,
      "longTermDebt": 3003.1,
      "employeeBenefitsObligations": 106.0,
      "deferredTaxLiabilities": 36.9,
      "derivativeFinancialLiabilitiesNonCurrent": 5.8,
      "otherNonCurrentLiabilities": 246.5,
      "totalLiabilities": 5775.6,
      "shareCapital": 2377.5,
      "contributedSurplus": 94.7,
      "accumulatedOtherComprehensiveIncome": 300.1,
      "retainedEarnings": 2395.4,
      "equityAttributableToEquityHoldersOfTheCompany": 5167.7,
      "nonControllingInterests": 82.3,
      "totalEquity": 5250.0,
      "totalLiabilitiesAndEquity": 11025.6,
      "cashPerShare": 1.4438,
      "workingCapitalPerShare": -0.6291
    },
    "incomeStatement": {
      "revenue": 1252.1,
      "costOfSales": 889.9,
      "grossProfit": 362.2,
      "researchAndDevelopmentExpenses": 26.0,
      "sellingGeneralAndAdministrativeExpenses": 161.7,
      "otherGainsAndLosses": 4.0,
      "shareOfAfterTaxProfitOfEquityAccountedInvestees": -25.3,
      "restructuringIntegrationAndAcquisitionCosts": 0.0,
      "gainOnRemeasurementOfPreviouslyHeldEquityInterest": 0.0,
      "operatingIncome": 195.8,
      "financeExpenseNet": 54.1,
      "earningsBeforeIncomeTaxes": 141.7,
      "incomeTaxExpense": 29.6,
      "netIncome": 112.1,
      "attributableToEquityHoldersOfTheCompany": 108.9,
      "attributableToNonControllingInterests": 3.2,
      "earningsPerShareBasic": 0.34,
      "earningsPerShareDiluted": 0.34,
      "weightedAverageSharesOutstanding": 321.419285
    },
    "cashFlowStatement": {
      "netIncome": 248.4,
      "depreciationAndAmortization": 343.2,
      "shareOfAfterTaxProfitOfEquityAccountedInvestees": -62.8,
      "deferredIncomeTaxes": 41.6,
      "investmentTaxCredits": -20.1,
      "equitySettledShareBasedPaymentsExpense": 31.3,
      "definedBenefitPensionPlans": 12.6,
      "derivativeFinancialAssetsAndLiabilitiesNet": -7.8,
      "gainOnRemeasurementOfPreviouslyHeldEquityInterest": 0.0,
      "other": 11.6,
      "changesInNonCashWorkingCapital": 8.3,
      "netCashProvidedByOperatingActivities": 606.3,
      "businessCombinationsNetOfCashAcquired": 0.0,
      "propertyPlantAndEquipmentExpenditures": -245.1,
      "proceedsFromDisposalOfPropertyPlantAndEquipment": 5.1,
      "intangibleAssetsExpenditures": -55.2,
      "netPaymentsToEquityAccountedInvestees": -24.3,
      "dividendsReceivedFromEquityAccountedInvestees": 61.0,
      "otherInvesting": -10.2,
      "netCashUsedInInvestingActivities": -268.7,
      "netRepaymentOfProceedsFromBorrowingUnderRevolvingCreditFacilities": -0.2,
      "proceedsFromLongTermDebt": 89.1,
      "repaymentOfLongTermDebt": -243.1,
      "repaymentOfLeaseLiabilities": -47.4,
      "netProceedsFromTheIssuanceOfCommonShares": 42.0,
      "repurchaseAndCancellationOfCommonShares": -3.9,
      "otherFinancing": -1.3,
      "netCashUsedInProvidedByFinancingActivities": -164.8,
      "effectOfForeignCurrencyExchangeDifferencesOnCashAndCashEquivalents": -2.8,
      "netIncreaseInCashAndCashEquivalents": 170.0,
      "cashAndCashEquivalentsBeginningOfPeriod": 293.7,
      "cashAndCashEquivalentsEndOfPeriod": 463.7
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Investment in equity accounted investees",
        "description": "Investment in equity accounted investees",
        "ownershipPercentage": null,
        "value": 564.8,
        "notes": "From balance sheet"
      },
      {
        "type": "Equity investments",
        "description": "Equity investments measured at FVOCI",
        "ownershipPercentage": null,
        "value": 1.4,
        "notes": "Fair value hierarchy Level 3"
      },
      {
        "type": "Investment in finance leases",
        "description": "Investment in finance leases",
        "ownershipPercentage": null,
        "value": 143.9,
        "notes": "Carrying value from fair value note"
      }
    ],
    "shareStructure": {
      "authorizedShares": null,
      "issuedShares": 321682457,
      "classesOfShares": ["Common shares"],
      "warrants": [],
      "options": [
        {
          "number": 1296626,
          "exercisePrice": null,
          "expiryDate": null
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthsEndedDec312025": {},
        "nineMonthsEndedDec312025": {
          "equitySettledShareBasedPaymentsExpense": 31.3
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": []
  }
]