Caldwell Reports Third Quarter Results
Caldwell Reports Third Quarter Results
TORONTO, ON / ACCESSWIRE / July 11, 2024 / Talent acquisition firm The Caldwell Partners International Inc. (TSX:CWL)(OTCQX:CWLPF) today issued its financial results for the fiscal 2024 third quarter ended May 31, 2024. All references to quarters or years are for the fiscal periods unless otherwise noted and all currency amounts are in Canadian dollars.
人才招聘公司The Caldwell Partners International Inc. (TSX:CWL)(OTCQX:CWLPF)今日发布了截至2024年5月31日的2024财年第三季度财务业绩,除非另有说明,所有四分之一或年度参考财务数据均为财务时期的数据,所有货币金额均为加拿大元。
Financial Highlights (in $000s except per share amounts)
财务亮点(金额为$000,除每股金额外)
Three Months Ended |
Nine Months Ended |
|||||||||||||||
5.31.24 |
5.31.23 |
5.31.24 |
5.31.23 |
|||||||||||||
Professional fees - Caldwell |
26,400 |
21,488 |
55,512 |
55,168 |
||||||||||||
Professional fees - IQTalent??
|
2,838 |
4,448 |
8,749 |
15,907 |
||||||||||||
Consolidated professional fees |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
Direct expense reimbursements |
279 |
220 |
657 |
572 |
||||||||||||
Revenues |
29,517 |
26,156 |
64,918 |
71,647 |
||||||||||||
Cost of sales |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
Reimbursed direct expenses |
279 |
220 |
657 |
572 |
||||||||||||
Gross profit |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
Selling, general and administrative expenses2
|
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
Restructuring (income) expenses3
|
- |
- |
(7,979) | 2,530 |
||||||||||||
Acquisition-related expenses4
|
- |
- |
- |
879 |
||||||||||||
Operating profit (loss) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
Finance expenses (income) |
37 |
(1,063) | 532 |
(1,128) | ||||||||||||
Earnings (loss) before tax |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
Income tax expense (recovery) |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
Net earnings (loss) after tax |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
Basic earnings (loss) per share |
$ |
0.059 |
$ |
0.057 |
$ |
0.158 |
$ |
(0.185) |
三个月之内结束 |
九个月结束 |
|||||||||||||||
5.31.24 |
5.31.23 |
5.31.24 |
5.31.23 |
|||||||||||||
Caldwell专业费用 |
26,400 |
21,488 |
55,512 |
55,168 |
||||||||||||
IQTalent专业费用 |
2,838 |
4,448 |
8,749 |
15,907 |
||||||||||||
综合专业费用 |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
直接费用报销 |
279 |
220 |
657 |
572 |
||||||||||||
收入 |
29,517 |
26,156 |
64,918 |
71,647 |
||||||||||||
销售成本 |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
报销的直接费用 |
279 |
220 |
657 |
572 |
||||||||||||
毛利润 |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
销售、一般和管理费 |
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
重组(所得)费用 |
- |
- |
(7,979) | 2,530 |
||||||||||||
收购相关费用4 |
- |
- |
- |
879 |
||||||||||||
营业利润(亏损) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
财务费用(收益) |
37 |
(1,063) | 532 |
(1,128) | ||||||||||||
税前收益(亏损) |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
所得税费用 |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
税后净收益(净亏损) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
基本每股收益(亏损) |
$ |
0.059 |
$ |
0.057 |
$ |
0.158 |
$ |
(0.185) |
Professional fees of IQTalent are presented net of elimination of intercompany revenue.
Selling, general and administrative expenses include an expense of $80 related to share-based compensation as a result of share price increase in the current quarter, compared to a benefit of $784 in the same quarter last year.
Restructuring income of $7,979 in the first half of the current year includes separation expense of $1,089 for management staff reductions at IQTalent, more than offset by a net gain on lease termination of $9,068 as IQTalent negotiated a termination of its Nashville leased facility resulting in a recovery of lease impairment charges expensed in the fourth quarter of the prior year. Restructuring expenses of $2,530 in the first quarter of the prior year include $2,264 of separation expense for staff reductions at IQTalent and $266 in onerous lease costs at Caldwell for the sublease of our San Francisco office as a result of our transition to a remote work environment.
Acquisition-related expenses consist of transaction fees and IQTalent purchase price structured as compensation expense, which were fully expensed as at 12/31/22.
IQTalent的专业费用以公司间收入的抵销呈现。
销售、一般和管理费中包括$80的费用,作为当前季度股价上涨而发放的股权补偿支出,而去年同季度获得了$784的收益。
本财年上半年的重组收益$7,979包括IQTalent管理人员减员的分离费用$1,089以及IQTalent协商结束其纳什维尔租赁设施而获得的租赁减值损失回收净额$9,068,这部分超过了上年第四季度为租赁减值损失而发生的几乎抵销。上一财年第一季度的重组费用合计$2,530,其中$IQTalent人员减员的费用为$2,264,而Caldwell公司为了从进入远程办公环境中过渡而发生的承租不利租赁成本达到$266。
收购相关费用包括交易费用和以IQTalent购买价格构成的补偿费用,在截至22年12月31日时已完全计入。
"Our team delivered significant revenue growth in the third quarter," said John Wallace, chief executive officer. "Caldwell saw an 77% increase in professional fees over our second quarter, which we are attributing to two factors. First, a general strengthening of executive confidence in the economy has many companies starting to implement suppressed growth plans. Second, we're seeing a loosening up of the pent-up demand that grew over the last 18 months from a 'wait and see' approach towards the trajectory of the economy and financial markets. With much of this pent-up demand having moved through our execution cycle, we anticipate revenue in the fourth quarter will ease from the third quarter, while still above our first two quarters' performances."
首席执行官约翰·华莱士表示:“我们的团队在第三季度实现了显著的营收增长。Caldwell公司的专业费用较第二季度增长了77%,我们将其归因于两个因素。首先,经济的普遍复苏引起许多公司开始实施抑制性生长计划。其次,我们看到过去18个月从‘观望’经济和金融市场走势的情况下产生的税后需求得到了缓解。由于大部分这些税后需求已经通过我们的执行周期,我们预计第四季度的营收将从第三季度减缓,但仍将高于我们的前两个季度表现。”
"The increased demand and resulting growth we experienced at the executive level has not yet filtered down to IQTalent, where revenue remained stable sequentially from quarter to quarter, while our operating results showed continuing improvement. Historically, our IQTalent clients were generally VC-backed firms in the technology sector, where we continue to see reduced hiring demand. IQTalent's model is one of on-demand support to augment in-house teams, and most clients are hiring modestly enough to fully manage their talent acquisition needs without external support."
“我们在高管层面经历的增加需求和增长尚未传导到IQTalent,其中营收在不同季度间保持稳定,而我们的业务结果却持续改善。从历史上看,我们的IQTalent客户通常是科技行业中受风险投资支持的公司,我们在这里继续看到减少的招聘需求。 IQTalent的模式是按需提供支持以增强内部团队,大多数客户足以招聘足够的人才而无需外部支持。”
"Overall, we are confident that a general baseline of recovery has begun - our business is cyclical, and it is now trending up. New partner recruitment continues, which will prepare us for sustainable growth in the executive search market. We have announced three partner hires since the second quarter and expect to expand the partner team through the remainder of the calendar year, to include functional and industry areas where we require additional coverage."
“总的来说,我们有信心一个普遍性的恢复基线已经开始 - 我们的业务是周期性的,现在趋于上涨。新伙伴的招募仍在继续,这将使我们为执行搜索市场的可持续增长做好准备。自第二季度以来,我们已经宣布了三名合伙人的任命,并预计通过本日历年的余下时间招募更多的合伙人,包括我们需要更多覆盖的功能和行业领域。”
About Caldwell Partners
关于Caldwell Partners
Caldwell Partners is a technology-powered talent acquisition firm specializing in recruitment at all levels. Through two distinct brands - Caldwell and IQTalent - the firm leverages the latest innovations in AI to offer an integrated spectrum of services delivered by teams with deep knowledge in their respective areas. Services include candidate research and sourcing through to full recruitment at the professional, executive and board levels, as well as a suite of talent strategy and assessment tools that can help clients hire the right people, then manage and inspire them to achieve maximum business results.
Caldwell Partners是一家利用最新的人工智能技术进行人才招聘的科技公司。通过两个不同的品牌——Caldwell和IQTalent——该公司利用其各自领域的深厚知识,提供由候选人调研和采购到在专业、执行和董事层面的全面招聘服务,以及一套人才战略和评估工具,帮助客户雇用合适的人才,然后管理和激励他们以实现最大的业务成果。
Caldwell Partners' common shares are listed on The Toronto Stock Exchange (TSX:CWL) and trade on the OTCQX Market (OTCQX:CWLPF). Please visit our website at for further information.
Caldwell Partner的普通股上市在多伦多证券交易所(TSX:CWL)上,并在OTCQX市场(OTCQX:CWLPF)上交易。详情请访问我们的网站。
Forward-Looking Statements
前瞻性声明
Forward-looking statements in this document are based on current expectations subject to the significant risks and uncertainties cited. These forward-looking statements generally can be identified by the use of statements that include phrases such as "believe," "expect," "anticipate," "intend," "plan," "foresee," "may," "will," "likely," "estimates," "potential," "continue" or other similar words or phrases. Similarly, statements that describe our objectives, plans or goals also are forward-looking statements.
本文中的前瞻性陈述是基于目前的预期,受到重大风险和不确定性的影响。这些前瞻性陈述通常可以通过包括“相信”、“期望”、“预计”、“打算”、“计划”、“预见”、“可能”、“将”、“很可能”、“估计”、“潜在”、“继续”或其他类似的词语或短语来描述。同样,描述我们的目标、计划或目标的陈述也是前瞻性陈述。
We are subject to many factors that could cause our actual results to differ materially from those contemplated by the relevant forward looking statement including, but not limited to, the impact of pandemic diseases, our ability to attract and retain key personnel; exposure to our partners taking our clients with them to another firm; the performance of the US, Canadian and international economies; risks related to deposit-taking institutions; foreign currency exchange rate fluctuations; competition from other companies directly or indirectly engaged in talent acquisition; cybersecurity requirements, vulnerabilities, threats and attacks; damage to our brand reputation; our ability to align our cost structure to changes in our revenue; liability risk in the services we perform; potential legal liability from clients, employees and candidates for employment; reliance on software that we license from third parties; reliance on third-party contractors for talent acquisition support; the classification of third-party labour as contractors versus employee relationships; our ability to successfully recover from a disaster or other business continuity issues; adverse governmental and tax law rulings; successfully integrating or realizing the expected benefits from our acquisitions, adverse operating issues from acquired businesses; volatility of the market price and trading volume of our common shares; technological advances may significantly disrupt the labour market and weaken demand for human capital at a rapid rate; affiliation agreements may fail to renew or affiliates may be acquired; the impact on profitability from marketable securities valuation fluctuations; increasing dependence on third parties for the execution of critical functions; our ability to generate sufficient cash flow from operations to support our growth and fund any dividends; potential impairment of our acquired goodwill and intangible assets; and disruption as a result of actions of certain stockholders or potential acquirers of the Company. For more information on the factors that could affect the outcome of forward-looking statements, refer to the "Risk Factors" section of our Annual Information Form and other public filings (copies of which may be obtained at ). These factors should be considered carefully, and the reader should not place undue reliance on forward-looking statements. Although any forward-looking statements are based on what management currently believes to be reasonable assumptions, we cannot assure readers that actual results, performance or achievements will be consistent with these forward-looking statements. Management's assumptions may prove to be incorrect. Except as required by Canadian securities laws, we do not undertake to update any forward-looking statements, whether written or oral, that may be made from time to time by us or on our behalf; such statements speak only as of the date made. The forward-looking statements included herein are expressly qualified in their entirety by this cautionary language.
我们遵循产业和金融监管规定。如果您需要了解有关我们的金融规定的更多信息,请访问。应谨慎考虑这些因素,并且读者不应过分依赖前瞻性陈述。尽管任何前瞻性陈述都是基于管理层目前认为合理的假设,但我们无法保证读者所能获得的实际结果、表现或成就将与这些前瞻性陈述一致。管理层的假设可能不准确。除非按照加拿大证券法的规定,我们才不会承诺更新任何书面或口头的前瞻性陈述。精简版证券信息披露。
For further information, please contact:
如需更多信息,请联系:
Investors:
Chris Beck, President, and Chief Financial Officer
cbeck@caldwell.com
+1 (617) 934-1843
投资者:
Chris Beck,总裁兼首席财务官。
cbeck@caldwell.com
+1 (617) 934-1843
Media:
Caroline Lomot, Director of Marketing
clomot@caldwell.com
+1 (516) 830-3535
媒体:
市场营销总监卡罗琳·洛莫特
clomot@caldwell.com
+1 (516) 830-3535
CHARTS:
图表:
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
(unaudited - in $000s Canadian)
卡尔德威尔合伙人国际公司
财务状况综合中期报告表。
(未经审计 - 以加元表示,单位:千美元)
As at |
As at |
||||||||
May 31 |
August 31 |
||||||||
2024 |
2023 |
||||||||
Assets |
|||||||||
Current assets |
|||||||||
Cash and cash equivalents |
17,340 |
22,053 |
|||||||
Accounts receivable |
13,613 |
12,886 |
|||||||
Income taxes receivable |
266 |
197 |
|||||||
Unbilled revenue |
7,297 |
8,237 |
|||||||
Prepaid expenses and other assets |
1,932 |
2,712 |
|||||||
40,448 |
46,085 |
||||||||
Non-current assets |
|||||||||
Prepaid expenses and other assets |
274 |
593 |
|||||||
Investments |
1,850 |
2,039 |
|||||||
Advances |
844 |
811 |
|||||||
Deferred income taxes |
7,151 |
8,676 |
|||||||
Property and equipment |
1,721 |
1,779 |
|||||||
Right-of-use assets |
5,747 |
13,305 |
|||||||
Intangible assets |
102 |
142 |
|||||||
Goodwill |
11,286 |
11,214 |
|||||||
Total assets |
69,423 |
84,644 |
|||||||
Liabilities |
|||||||||
Current liabilities |
|||||||||
Accounts payable |
2,839 |
3,181 |
|||||||
Compensation payable |
26,489 |
28,384 |
|||||||
Other liabilities |
- |
687 |
|||||||
Lease liability |
1,700 |
2,788 |
|||||||
31,028 |
35,040 |
||||||||
Non-current liabilities |
|||||||||
Compensation payable |
561 |
1,948 |
|||||||
Other liabilities |
- |
921 |
|||||||
Lease liability |
5,151 |
19,011 |
|||||||
36,740 |
56,920 |
||||||||
Equity attributable to owners of the Company |
|||||||||
Share capital |
15,392 |
15,392 |
|||||||
Contributed surplus |
15,477 |
15,282 |
|||||||
Accumulated other comprehensive income |
1,952 |
1,847 |
|||||||
Deficit |
(138) | (4,797) | |||||||
Total equity |
32,683 |
27,724 |
|||||||
Total liabilities and equity |
69,423 |
84,644 |
下面包括了开多期债务和总债务的对比: |
下面包括了开多期债务和总债务的对比: |
||||||||
5月31日 |
8月31日 |
||||||||
2024 |
2023 |
||||||||
资产 |
|||||||||
流动资产 |
|||||||||
现金及现金等价物 |
17,340 |
22,053 |
|||||||
应收账款 |
13,613 |
12,886 |
|||||||
应收所得税款项 |
266 |
197 |
|||||||
未帐单收入 |
7,297 |
8,237 |
|||||||
预付款项和其他资产 |
1,932 |
2,712 |
|||||||
40,448 |
46,085 |
||||||||
非流动资产 |
|||||||||
预付款项和其他资产 |
274 |
593 |
|||||||
投资 |
1,850 |
2,039 |
|||||||
预付款项 |
844 |
811 |
|||||||
延迟所得税 |
7,151 |
8,676 |
|||||||
固定资产 |
1,721 |
1,779 |
|||||||
租赁资产 |
5,747 |
13,305 |
|||||||
无形资产 |
102 |
142 |
|||||||
商誉 |
11,286 |
11,214 |
|||||||
总资产 |
69,423 |
84,644 |
|||||||
负债 |
|||||||||
流动负债 |
|||||||||
应付账款 |
2,839 |
3,181 |
|||||||
应付薪酬 |
26,489 |
28,384 |
|||||||
其他负债 |
- |
687 |
|||||||
租赁负债 |
1,700 |
2,788 |
|||||||
31,028 |
35,040 |
||||||||
非流动负债 |
|||||||||
应付薪酬 |
561 |
1,948 |
|||||||
其他负债 |
- |
921 |
|||||||
租赁负债 |
5,151 |
19,011 |
|||||||
36,740 |
56,920 |
||||||||
归属于公司股东的股权 |
|||||||||
股本 |
15,392 |
15,392 |
|||||||
资本公积 |
15477 |
15,282 |
|||||||
累计其他综合收益 |
1,952 |
1,847 |
|||||||
赤字 |
(138) | (4,797) | |||||||
股东权益总计 |
32,683 |
27,724 |
|||||||
负债和股东权益总额 |
69,423 |
84,644 |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF EARNINGS
(unaudited - in $000s Canadian, except per share amounts)
卡尔德威尔合伙人国际公司
合并中期损益表
(未经审计,以加元表示,除每股金额外均以千为单位)
Three months ended |
Nine months ended |
|||||||||||||||
May 31, |
May 31, |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
Revenues |
||||||||||||||||
Professional fees |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
Direct expense reimbursements |
279 |
220 |
657 |
572 |
||||||||||||
29,517 |
26,156 |
64,918 |
71,647 |
|||||||||||||
Cost of sales expenses |
||||||||||||||||
Cost of sales |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
Reimbursed direct expenses |
279 |
220 |
657 |
572 |
||||||||||||
22,272 |
21,346 |
51,755 |
60,890 |
|||||||||||||
Gross profit |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
Selling, general and administrative |
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
Restructuring and other (income) expense |
- |
- |
(7,979) | 2,530 |
||||||||||||
Acquisition-related expenses |
- |
- |
- |
879 |
||||||||||||
4,849 |
3,825 |
6,175 |
18,393 |
|||||||||||||
Operating profit (loss) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
Finance expenses (income) |
||||||||||||||||
Interest expense on lease liability |
108 |
382 |
610 |
518 |
||||||||||||
Investment income |
(65) | (1,513) | (120) | (1,731) | ||||||||||||
Foreign exchange loss |
(6) | 68 |
42 |
85 |
||||||||||||
Earnings (loss) before income tax |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
Income tax expense (recovery) |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
Net earnings (loss) for the period attributable to owners of the Company |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
Earnings (loss) per share |
||||||||||||||||
Basic |
$ |
0.059 |
$ |
0.057 |
$ |
0.158 |
$ |
(0.185) | ||||||||
Diluted |
$ |
0.059 |
$ |
0.056 |
$ |
0.158 |
$ |
(0.185) | ||||||||
CONSOLIDATED INTERIM STATEMENTS OF COMPREHENSIVE EARNINGS |
||||||||||||||||
(unaudited - in $000s Canadian) |
||||||||||||||||
Three months ended |
Nine months ended |
|||||||||||||||
May 31, |
May 31, |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
Net earnings (loss) for the period |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
Other comprehensive income (loss): |
||||||||||||||||
Items that may be reclassified subsequently to net earnings |
||||||||||||||||
(Loss) gain on marketable securities |
(1) | (8) | 35 |
(19) | ||||||||||||
Cumulative translation adjustment |
94 |
(7) | 70 |
965 |
||||||||||||
Comprehensive earnings (loss) for the period attributable to owners of the Company |
1,839 |
1,450 |
4,764 |
(3,852) |
截至三个月结束时 |
截至九月底的九个月的营业租赁成本 |
|||||||||||||||
5月31日 |
5月31日 |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
收入 |
||||||||||||||||
专业费用 |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
直接费用报销 |
279 |
220 |
657 |
572 |
||||||||||||
29,517 |
26,156 |
64,918 |
71,647 |
|||||||||||||
销售成本费用 |
||||||||||||||||
销售成本 |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
报销的直接费用 |
279 |
220 |
657 |
572 |
||||||||||||
22,272 |
21,346 |
51,755 |
60,890 |
|||||||||||||
毛利润 |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
销售、一般及行政费用 |
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
重组及其他(收益)费用 |
- |
- |
(7,979) | 2,530 |
||||||||||||
收购相关费用 |
- |
- |
- |
879 |
||||||||||||
4,849 |
3,825 |
6,175 |
18,393 |
|||||||||||||
营业利润(亏损) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
财务费用(收益) |
||||||||||||||||
租赁负债利息费用 |
108 |
382 |
610 |
518 |
||||||||||||
投资收益 |
(65) | (1,513) | (120) | (1,731) | ||||||||||||
汇率期货损失 |
(6) | 68 |
42 |
85 |
||||||||||||
所得税前利润(亏损) |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
所得税费用 |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
归属于公司股东的净收益(亏损) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
每股收益(亏损) |
||||||||||||||||
基本 |
$ |
0.059 |
$ |
0.057 |
$ |
0.158 |
$ |
(0.185) | ||||||||
摊薄 |
$ |
0.059 |
$ |
0.056 |
$ |
0.158 |
$ |
(0.185) | ||||||||
综合收益的合并财务报表 |
||||||||||||||||
(未经审计 - 以加元表示,单位:千美元) |
||||||||||||||||
截至三个月结束时 |
截至九月底的九个月的营业租赁成本 |
|||||||||||||||
5月31日 |
5月31日 |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
本期净收益(亏损) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
其他综合收益(损失): |
||||||||||||||||
可能重新分类计入净收益的项目 |
||||||||||||||||
可供出售证券的(损失)收益 |
(1) | (8) | 35 |
(19) | ||||||||||||
累计转换调整 |
94 |
(7) | 70 |
965 |
||||||||||||
归属于公司股东的本期综合收益(亏损) |
1,839 |
1,450 |
4764 |
(3,852) |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
(unaudited - in $000s Canadian)
卡尔德威尔合伙人国际公司
综合收益的合并财务报表的股权变动表
(未经审计 - 以加元表示,单位:千美元)
Accumulated Other Comprehensive |
||||||||||||||||||
Income (Loss) |
||||||||||||||||||
Cumulative |
(Loss) Gain on |
|||||||||||||||||
Retained Earnings/ |
|
Contributed |
Translation |
Marketable |
Total |
|||||||||||||
Balance - August 31, 2022 |
6,506 |
12,554 |
15,045 |
1,043 |
(83) | 35,065 |
||||||||||||
Net loss for the nine months ended May 31, 2023 |
(4,798) | - |
- |
- |
- |
(4,798) | ||||||||||||
Share-based payment expense |
- |
- |
174 |
- |
- |
174 |
||||||||||||
Loss on marketable securities available for sale |
- |
- |
- |
- |
(19) | (19) | ||||||||||||
Change in cumulative translation adjustment |
- |
- |
- |
965 |
- |
965 |
||||||||||||
Balance - May 31, 2023 |
1,708 |
12,554 |
15,219 |
2,008 |
(102) | 31,387 |
||||||||||||
Balance - August 31, 2023 |
(4,797) | 15,392 |
15,282 |
1,886 |
(39) | 27,724 |
||||||||||||
Net earnings for the nine months ended May 31, 2024 |
4,659 |
- |
- |
- |
- |
4,659 |
||||||||||||
Share-based payment expense |
- |
- |
195 |
- |
- |
195 |
||||||||||||
Gain on marketable securities available for sale |
- |
- |
- |
- |
35 |
35 |
||||||||||||
Change in cumulative translation adjustment |
- |
- |
- |
70 |
- |
70 |
||||||||||||
Balance - May 31, 2024 |
(138) | 15,392 |
15,477 |
1,956 |
(4) | 32,683 |
其他综合收益累积额 |
||||||||||||||||||
收益(损失) |
||||||||||||||||||
外币折算差额(2) |
(亏损)收益 |
|||||||||||||||||
未分配利润/ |
|
出资 |
累计折算差额(2) |
可交易 |
总费用 |
|||||||||||||
2022年8月31日资产负债表 |
6,506 |
12,554 |
15,045 |
1,043 |
(83) | 35,065 |
||||||||||||
截至2023年5月31日的九个月净亏损 |
(4,798) | - |
- |
- |
- |
(4,798) | ||||||||||||
股份支付费用 |
- |
- |
174 |
- |
- |
174 |
||||||||||||
可供出售的交易证券亏损 |
- |
- |
- |
- |
(19) | (19) | ||||||||||||
累计翻译调整变动 |
- |
- |
- |
965 |
- |
965 |
||||||||||||
2023年5月31日资产负债表 |
1,708 |
12,554 |
15,219 |
2,008 |
(102) | 31,387 |
||||||||||||
2023年8月31日资产负债表 |
(4,797) | 15,392 |
15,282 |
1,886 |
(39) | 27,724 |
||||||||||||
截至2024年5月31日的九个月净收益 |
4,659 |
- |
- |
- |
- |
4,659 |
||||||||||||
股份支付费用 |
- |
- |
195 |
- |
- |
195 |
||||||||||||
可供出售的交易证券收益 |
- |
- |
- |
- |
35 |
35 |
||||||||||||
累计翻译调整变动 |
- |
- |
- |
70 |
- |
70 |
||||||||||||
2024年5月31日资产负债表 |
(138) | 15,392 |
15477 |
1,956 |
(4) | 32,683 |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOW
(unaudited - in $000s Canadian)
卡尔德威尔合伙人国际公司
现金流量的汇总财务报表
(未经审计-以加元$000为单位)
Nine months ended |
||||||||
May 31, |
||||||||
2024 |
2023 |
|||||||
Cash flow provided by (used in) |
||||||||
Operating activities |
||||||||
Net (loss) earnings for the period |
4,659 |
(4,798) | ||||||
Add (deduct) items not affecting cash |
||||||||
Depreciation of property and equipment |
305 |
377 |
||||||
Depreciation of right-of-use assets |
1,259 |
1,454 |
||||||
Amortization of intangible assets |
41 |
41 |
||||||
Amortization of advances |
419 |
581 |
||||||
Interest expense on lease liabilities |
610 |
518 |
||||||
Share based payment expense |
195 |
174 |
||||||
Gain on unrealized foreign exchange on subsidiary loans |
(85) | (52) | ||||||
Gain related to equity securities obtained through search activities |
(28) | - |
||||||
Net losses (gain) related to equity accounted associate |
263 |
(1,482) | ||||||
Right-of-use asset impairment |
- |
297 |
||||||
Net gain on lease modification |
(7,741) | - |
||||||
Changes in working capital |
(2,164) | (14,947) | ||||||
Net cash used in operating activities |
(2,267) | (17,837) | ||||||
Investing activities |
||||||||
Acquisition of business, net of cash acquired |
- |
(2,179) | ||||||
Purchase of property and equipment |
(354) | (201) | ||||||
Payment of advances |
(579) | (1,200) | ||||||
Repayment of advances |
- |
211 |
||||||
Sale of marketable securities |
68 |
- |
||||||
Purchase of marketable securities |
(64) | - |
||||||
Net cash used in investing activities |
(929) | (3,369) | ||||||
Financing activities |
||||||||
Payment of lease liabilities |
(1,510) | (1,762) | ||||||
Sublease payments received |
16 |
- |
||||||
Net cash used in financing activities |
(1,494) | (1,762) | ||||||
Effect of exchange rate changes on cash and cash equivalents |
(23) | 603 |
||||||
Net decrease in cash and cash equivalents |
(4,713) | (22,365) | ||||||
Cash and cash equivalents, beginning of year |
22,053 |
35,668 |
||||||
Cash and cash equivalents, end of period |
17,340 |
13,303 |
截至九月底的九个月的营业租赁成本 |
||||||||
5月31日 |
||||||||
2024 |
2023 |
|||||||
现金流量来源于 |
||||||||
经营活动 |
||||||||
期间净(损失)收益 |
4,659 |
(4,798) | ||||||
不影响现金流量的加(减)项目 |
||||||||
固定资产折旧 |
305 |
377 |
||||||
租赁权资产的折旧 |
1,259 |
1,454 |
||||||
无形资产摊销 |
41 |
41 |
||||||
先进款项的摊销 |
419 |
581 |
||||||
租赁负债利息费用 |
610 |
518 |
||||||
股权支付费用 |
195 |
174 |
||||||
子公司贷款未实现汇率期货收益 |
(85) | (52) | ||||||
通过搜索活动获得的权益证券收益 |
(28) | - |
||||||
与权益关联的净损失(收益) |
263 |
(1,482) | ||||||
租赁资产减值损失 |
- |
297 |
||||||
租赁变更产生的净收益 |
(7,741) | - |
||||||
营运资本变动 |
(2,164) | (14,947) | ||||||
经营活动使用的净现金流量 |
(2,267) | (17,837) | ||||||
投资活动 |
||||||||
业务收购,扣除现金收购 |
- |
(2,179) | ||||||
购置固定资产等资产支出 |
(354) | (201) | ||||||
先进款项支付 |
(579) | (1,200) | ||||||
先进款项偿还 |
- |
211 |
||||||
可交易证券的销售 |
68 |
- |
||||||
购买有市场流通的证券 |
(64) | - |
||||||
投资活动产生的净现金流出 |
(929) | (3,369) | ||||||
筹资活动 |
||||||||
租赁负债支付 |
(1,510) | (1,762) | ||||||
已收到转租付款 |
16 |
- |
||||||
筹集资金净额 |
(1,494) | (1,762) | ||||||
汇率变动对现金和现金等价物的影响 |
(23) | 603 |
||||||
现金及现金等价物净减少额 |
(4,713) | (22,365) | ||||||
现金及现金等价物,年初 |
22,053 |
35,668 |
||||||
现金及现金等价物期末余额 |
17,340 |
13,303 |
SOURCE: Caldwell Partners International, Inc.
SOURCE: Caldwell Partners International, Inc.