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)今日發佈了截至2024年5月31日的2024財年第三季度財務業績,除非另有說明,所有四分之一或年度參考財務數據均爲財務時期的數據,所有貨幣金額均爲加拿大元。
Financial Highlights (in $000s except per share amounts)
財務亮點(金額爲$000,除每股金額外)
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) |
三個月之內結束 |
九個月結束 |
|||||||||||||||
5.31.24 |
5.31.23 |
5.31.24 |
5.31.23 |
|||||||||||||
Caldwell專業費用 |
26,400 |
21,488 |
55,512 |
55,168 |
||||||||||||
IQTalent專業費用 |
2,838 |
4,448 |
8,749 |
15,907 |
||||||||||||
綜合專業費用 |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
直接費用報銷 |
279 |
220 |
657 |
572 |
||||||||||||
收入 |
29,517 |
26,156 |
64,918 |
71,647 |
||||||||||||
銷售成本 |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
報銷的直接費用 |
279 |
220 |
657 |
572 |
||||||||||||
毛利潤 |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
銷售、一般和管理費 |
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
重組(所得)費用 |
- |
- |
(7,979) | 2,530 |
||||||||||||
收購相關費用4 |
- |
- |
- |
879 |
||||||||||||
營業利潤(虧損) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
財務費用(收益) |
37 |
(1,063) | 532 |
(1,128) | ||||||||||||
稅前收益(虧損) |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
所得稅費用 |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
稅後淨收益(淨虧損) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
基本每股收益(虧損) |
$ |
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的專業費用以公司間收入的抵銷呈現。
銷售、一般和管理費中包括$80的費用,作爲當前季度股價上漲而發放的股權補償支出,而去年同季度獲得了$784的收益。
本財年上半年的重組收益$7,979包括IQTalent管理人員減員的分離費用$1,089以及IQTalent協商結束其納什維爾租賃設施而獲得的租賃減值損失回收淨額$9,068,這部分超過了上年第四季度爲租賃減值損失而發生的幾乎抵銷。上一財年第一季度的重組費用合計$2,530,其中$IQTalent人員減員的費用爲$2,264,而Caldwell公司爲了從進入遠程辦公環境中過渡而發生的承租不利租賃成本達到$266。
收購相關費用包括交易費用和以IQTalent購買價格構成的補償費用,在截至22年12月31日時已完全計入。
"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."
首席執行官約翰·華萊士表示:“我們的團隊在第三季度實現了顯著的營收增長。Caldwell公司的專業費用較第二季度增長了77%,我們將其歸因於兩個因素。首先,經濟的普遍復甦引起許多公司開始實施抑制性生長計劃。其次,我們看到過去18個月從‘觀望’經濟和金融市場走勢的情況下產生的稅後需求得到了緩解。由於大部分這些稅後需求已經通過我們的執行週期,我們預計第四季度的營收將從第三季度減緩,但仍將高於我們的前兩個季度表現。”
"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."
“我們在高管層面經歷的增加需求和增長尚未傳導到IQTalent,其中營收在不同季度間保持穩定,而我們的業務結果卻持續改善。從歷史上看,我們的IQTalent客戶通常是科技行業中受風險投資支持的公司,我們在這裏繼續看到減少的招聘需求。 IQTalent的模式是按需提供支持以增強內部團隊,大多數客戶足以招聘足夠的人才而無需外部支持。”
"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."
“總的來說,我們有信心一個普遍性的恢復基線已經開始 - 我們的業務是週期性的,現在趨於上漲。新夥伴的招募仍在繼續,這將使我們爲執行搜索市場的可持續增長做好準備。自第二季度以來,我們已經宣佈了三名合夥人的任命,並預計通過本日曆年的餘下時間招募更多的合夥人,包括我們需要更多覆蓋的功能和行業領域。”
About Caldwell Partners
關於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術進行人才招聘的科技公司。通過兩個不同的品牌——Caldwell和IQTalent——該公司利用其各自領域的深厚知識,提供由候選人調研和採購到在專業、執行和董事層面的全面招聘服務,以及一套人才戰略和評估工具,幫助客戶僱用合適的人才,然後管理和激勵他們以實現最大的業務成果。
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的普通股上市在多倫多證券交易所(TSX:CWL)上,並在OTCQX市場(OTCQX:CWLPF)上交易。詳情請訪問我們的網站。
Forward-Looking Statements
前瞻性聲明
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.
本文中的前瞻性陳述是基於目前的預期,受到重大風險和不確定性的影響。這些前瞻性陳述通常可以通過包括“相信”、“期望”、“預計”、“打算”、“計劃”、“預見”、“可能”、“將”、“很可能”、“估計”、“潛在”、“繼續”或其他類似的詞語或短語來描述。同樣,描述我們的目標、計劃或目標的陳述也是前瞻性陳述。
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.
我們遵循產業和金融監管規定。如果您需要了解有關我們的金融規定的更多信息,請訪問。應謹慎考慮這些因素,並且讀者不應過分依賴前瞻性陳述。儘管任何前瞻性陳述都是基於管理層目前認爲合理的假設,但我們無法保證讀者所能獲得的實際結果、表現或成就將與這些前瞻性陳述一致。管理層的假設可能不準確。除非按照加拿大證券法的規定,我們才不會承諾更新任何書面或口頭的前瞻性陳述。精簡版證券信息披露。
For further information, please contact:
如需更多信息,請聯繫:
Investors:
Chris Beck, President, and Chief Financial Officer
cbeck@caldwell.com
+1 (617) 934-1843
投資者:
Chris Beck,總裁兼首席財務官。
cbeck@caldwell.com
+1 (617) 934-1843
Media:
Caroline Lomot, Director of Marketing
clomot@caldwell.com
+1 (516) 830-3535
媒體:
市場營銷總監卡羅琳·洛莫特
clomot@caldwell.com
+1 (516) 830-3535
CHARTS:
圖表:
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION
(unaudited - in $000s Canadian)
卡爾德威爾合夥人國際公司
財務狀況綜合中期報告表。
(未經審計-以加元$000爲單位)
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 |
下面包括了開多期債務和總債務的對比: |
下面包括了開多期債務和總債務的對比: |
||||||||
5月31日 |
8月31日 |
||||||||
2024 |
2023 |
||||||||
資產 |
|||||||||
流動資產 |
|||||||||
現金及現金等價物 |
17,340 |
22,053 |
|||||||
應收賬款 |
13,613 |
12,886 |
|||||||
應收所得稅款項 |
266 |
197 |
|||||||
未帳單收入 |
7,297 |
8,237 |
|||||||
預付款項和其他資產 |
1,932 |
2,712 |
|||||||
40,448 |
46,085 |
||||||||
非流動資產 |
|||||||||
預付款項和其他資產 |
274 |
593 |
|||||||
投資 |
1,850 |
2,039 |
|||||||
預付款項 |
844 |
811 |
|||||||
延遲所得稅 |
7,151 |
8,676 |
|||||||
固定資產 |
1,721 |
1,779 |
|||||||
租賃資產 |
5,747 |
13,305 |
|||||||
無形資產 |
102 |
142 |
|||||||
商譽 |
11,286 |
11,214 |
|||||||
總資產 |
69,423 |
84,644 |
|||||||
負債 |
|||||||||
流動負債 |
|||||||||
應付賬款 |
2,839 |
3,181 |
|||||||
應付薪酬 |
26,489 |
28,384 |
|||||||
其他負債 |
- |
687 |
|||||||
租賃負債 |
1,700 |
2,788 |
|||||||
31,028 |
35,040 |
||||||||
非流動負債 |
|||||||||
應付薪酬 |
561 |
1,948 |
|||||||
其他負債 |
- |
921 |
|||||||
租賃負債 |
5,151 |
19,011 |
|||||||
36,740 |
56,920 |
||||||||
歸屬於公司股東的股權 |
|||||||||
股本 |
15,392 |
15,392 |
|||||||
資本公積 |
15477 |
15,282 |
|||||||
累計其他綜合收益 |
1,952 |
1,847 |
|||||||
赤字 |
(138) | (4,797) | |||||||
股東權益總計 |
32,683 |
27,724 |
|||||||
負債和股東權益總額 |
69,423 |
84,644 |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF EARNINGS
(unaudited - in $000s Canadian, except per share amounts)
卡爾德威爾合夥人國際公司
合併中期損益表
(未經審計,以加元表示,除每股金額外均以千爲單位)
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) |
截至三個月結束時 |
截至九月底的九個月的營業租賃成本 |
|||||||||||||||
5月31日 |
5月31日 |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
收入 |
||||||||||||||||
專業費用 |
29,238 |
25,936 |
64,261 |
71,075 |
||||||||||||
直接費用報銷 |
279 |
220 |
657 |
572 |
||||||||||||
29,517 |
26,156 |
64,918 |
71,647 |
|||||||||||||
銷售成本費用 |
||||||||||||||||
銷售成本 |
21,993 |
21,126 |
51,098 |
60,318 |
||||||||||||
報銷的直接費用 |
279 |
220 |
657 |
572 |
||||||||||||
22,272 |
21,346 |
51,755 |
60,890 |
|||||||||||||
毛利潤 |
7,245 |
4,810 |
13,163 |
10,757 |
||||||||||||
銷售、一般及行政費用 |
4,849 |
3,825 |
14,154 |
14,984 |
||||||||||||
重組及其他(收益)費用 |
- |
- |
(7,979) | 2,530 |
||||||||||||
收購相關費用 |
- |
- |
- |
879 |
||||||||||||
4,849 |
3,825 |
6,175 |
18,393 |
|||||||||||||
營業利潤(虧損) |
2,396 |
985 |
6,988 |
(7,636) | ||||||||||||
財務費用(收益) |
||||||||||||||||
租賃負債利息費用 |
108 |
382 |
610 |
518 |
||||||||||||
投資收益 |
(65) | (1,513) | (120) | (1,731) | ||||||||||||
匯率期貨損失 |
(6) | 68 |
42 |
85 |
||||||||||||
所得稅前利潤(虧損) |
2,359 |
2,048 |
6,456 |
(6,508) | ||||||||||||
所得稅費用 |
613 |
583 |
1,797 |
(1,710) | ||||||||||||
歸屬於公司股東的淨收益(虧損) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
每股收益(虧損) |
||||||||||||||||
基本 |
$ |
0.059 |
$ |
0.057 |
$ |
0.158 |
$ |
(0.185) | ||||||||
攤薄 |
$ |
0.059 |
$ |
0.056 |
$ |
0.158 |
$ |
(0.185) | ||||||||
綜合收益的合併財務報表 |
||||||||||||||||
(未經審計-以加元$000爲單位) |
||||||||||||||||
截至三個月結束時 |
截至九月底的九個月的營業租賃成本 |
|||||||||||||||
5月31日 |
5月31日 |
|||||||||||||||
2024 |
2023 |
2024 |
2023 |
|||||||||||||
本期淨收益(虧損) |
1,746 |
1,465 |
4,659 |
(4,798) | ||||||||||||
其他綜合收益(損失): |
||||||||||||||||
可能重新分類計入淨收益的項目 |
||||||||||||||||
可供出售證券的(損失)收益 |
(1) | (8) | 35 |
(19) | ||||||||||||
累計轉換調整 |
94 |
(7) | 70 |
965 |
||||||||||||
歸屬於公司股東的本期綜合收益(虧損) |
1,839 |
1,450 |
4764 |
(3,852) |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF CHANGES IN EQUITY
(unaudited - in $000s Canadian)
卡爾德威爾合夥人國際公司
綜合收益的合併財務報表的股權變動表
(未經審計-以加元$000爲單位)
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 |
其他綜合收益累積額 |
||||||||||||||||||
收益(損失) |
||||||||||||||||||
外幣折算差額(2) |
(虧損)收益 |
|||||||||||||||||
未分配利潤/ |
|
出資 |
累計折算差額(2) |
可交易 |
總費用 |
|||||||||||||
2022年8月31日資產負債表 |
6,506 |
12,554 |
15,045 |
1,043 |
(83) | 35,065 |
||||||||||||
截至2023年5月31日的九個月淨虧損 |
(4,798) | - |
- |
- |
- |
(4,798) | ||||||||||||
股份支付費用 |
- |
- |
174 |
- |
- |
174 |
||||||||||||
可供出售的交易證券虧損 |
- |
- |
- |
- |
(19) | (19) | ||||||||||||
累計翻譯調整變動 |
- |
- |
- |
965 |
- |
965 |
||||||||||||
2023年5月31日資產負債表 |
1,708 |
12,554 |
15,219 |
2,008 |
(102) | 31,387 |
||||||||||||
2023年8月31日資產負債表 |
(4,797) | 15,392 |
15,282 |
1,886 |
(39) | 27,724 |
||||||||||||
截至2024年5月31日的九個月淨收益 |
4,659 |
- |
- |
- |
- |
4,659 |
||||||||||||
股份支付費用 |
- |
- |
195 |
- |
- |
195 |
||||||||||||
可供出售的交易證券收益 |
- |
- |
- |
- |
35 |
35 |
||||||||||||
累計翻譯調整變動 |
- |
- |
- |
70 |
- |
70 |
||||||||||||
2024年5月31日資產負債表 |
(138) | 15,392 |
15477 |
1,956 |
(4) | 32,683 |
THE CALDWELL PARTNERS INTERNATIONAL INC.
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOW
(unaudited - in $000s Canadian)
卡爾德威爾合夥人國際公司
現金流量的彙總財務報表
(未經審計-以加元$000爲單位)
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 |
截至九月底的九個月的營業租賃成本 |
||||||||
5月31日 |
||||||||
2024 |
2023 |
|||||||
現金流量來源於 |
||||||||
經營活動 |
||||||||
期間淨(損失)收益 |
4,659 |
(4,798) | ||||||
不影響現金流量的加(減)項目 |
||||||||
固定資產折舊 |
305 |
377 |
||||||
租賃權資產的折舊 |
1,259 |
1,454 |
||||||
無形資產攤銷 |
41 |
41 |
||||||
先進款項的攤銷 |
419 |
581 |
||||||
租賃負債利息費用 |
610 |
518 |
||||||
股權支付費用 |
195 |
174 |
||||||
子公司貸款未實現匯率期貨收益 |
(85) | (52) | ||||||
通過搜索活動獲得的權益證券收益 |
(28) | - |
||||||
與權益關聯的淨損失(收益) |
263 |
(1,482) | ||||||
租賃資產減值損失 |
- |
297 |
||||||
租賃變更產生的淨收益 |
(7,741) | - |
||||||
營運資本變動 |
(2,164) | (14,947) | ||||||
經營活動使用的淨現金流量 |
(2,267) | (17,837) | ||||||
投資活動 |
||||||||
業務收購,扣除現金收購 |
- |
(2,179) | ||||||
購置固定資產等資產支出 |
(354) | (201) | ||||||
先進款項支付 |
(579) | (1,200) | ||||||
先進款項償還 |
- |
211 |
||||||
可交易證券的銷售 |
68 |
- |
||||||
購買有市場流通的證券 |
(64) | - |
||||||
投資活動產生的淨現金流出 |
(929) | (3,369) | ||||||
籌資活動 |
||||||||
租賃負債支付 |
(1,510) | (1,762) | ||||||
已收到轉租付款 |
16 |
- |
||||||
籌集資金淨額 |
(1,494) | (1,762) | ||||||
匯率變動對現金和現金等價物的影響 |
(23) | 603 |
||||||
現金及現金等價物淨減少額 |
(4,713) | (22,365) | ||||||
現金及現金等價物,年初 |
22,053 |
35,668 |
||||||
現金及現金等價物期末餘額 |
17,340 |
13,303 |
SOURCE: Caldwell Partners International, Inc.
SOURCE: Caldwell Partners International, Inc.