Income Statement SPECTRE CAP Toronto S.E.

Stocks

SOO.P

CA84763J1093

Investment Holding Companies

End-of-day quote Toronto S.E. Other stock markets			5-day change	1st Jan Change
- ^PTS	-.--%		-.--%	-

05-27	Norther Rare Earth Corp. signed a non-binding letter of intent to acquire Spectre Capital Corp. (TSXV:SOO.P) for CAD 2.7 million in a reverse merger transaction.	CI
04-29	Spectre Capital Corp. Reports Earnings Results for the Second Quarter and Six Months Ended February 28, 2026	CI

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Published financial data: SPECTRE CAP

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: August	2021	2022	2023	2024	2025
Selling General & Admin Expenses, Total	60.23K	60.55K	67.21K	47.6K	27.15K
Stock-Based Compensation (IS)	-	-	-	-	-
Other Operating Expenses, Total	60.23K	60.55K	67.21K	47.6K	27.15K
Operating Income	-60.23K	-60.55K	-67.21K	-47.6K	-27.15K
Other Non Operating Income (Expenses)	-23.6K	-7.85K	-9.88K	-8.2K	-6.35K
EBT, Excl. Unusual Items	-83.84K	-68.4K	-77.1K	-55.8K	-33.5K
Gain (Loss) On Sale Of Investments	-	-	-1M	-	-
Other Unusual Items	-	758K	-	-	-
EBT, Incl. Unusual Items	-83.84K	690K	-1.08M	-55.8K	-33.5K
Income Tax Expense	-	10K	-10K	-	-
Earnings From Continuing Operations	-83.84K	680K	-1.07M	-55.8K	-33.5K
Net Income to Company	-83.84K	680K	-1.07M	-55.8K	-33.5K
Net Income - (IS)	-83.84K	680K	-1.07M	-55.8K	-33.5K
Net Income to Common Incl Extra Items	-83.84K	680K	-1.07M	-55.8K	-33.5K
Net Income to Common Excl. Extra Items	-83.84K	680K	-1.07M	-55.8K	-33.5K
Per Share Items
Net EPS - Basic	-0.02	0.2	-0.31	-0.02	-0.01
Basic EPS - Continuing Operations	-0.02	0.2	-0.31	-0.02	-0.01
Basic Weighted Average Shares Outstanding	3.41M	3.41M	3.41M	3.41M	3.85M
Net EPS - Diluted	-0.02	0.17	-0.31	-0.02	-0.01
Diluted EPS - Continuing Operations	-0.02	0.17	-0.31	-0.02	-0.01
Diluted Weighted Average Shares Outstanding	3.41M	3.89M	3.41M	3.41M	3.85M
Normalized Basic EPS	-0.02	-0.01	-0.01	-0.01	-0.01
Normalized Diluted EPS	-0.02	-0.01	-0.01	-0.01	-0.01
Supplemental Items
EBITA	-60.23K	-60.55K	-67.21K	-47.6K	-27.15K
EBIT	-60.23K	-60.55K	-67.21K	-47.6K	-27.15K
Effective Tax Rate - (Ratio)	-	1.45	0.93	-	-
Current Domestic Taxes	-	-	-10K	-	-
Total Current Taxes	-	-	-10K	-	-
Total Deferred Taxes	-	10K	-	-	-
Normalized Net Income	-52.4K	-42.75K	-48.19K	-34.88K	-20.94K
Supplemental Operating Expense Items
General and Administrative Expenses	60.23K	60.55K	67.21K	47.6K	27.15K
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	-

Fiscal Period: August	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	7.14K	660	27	4.15K	57.86K
Total Cash And Short Term Investments	7.14K	660	27	4.15K	57.86K
Other Receivables	9.08K	8.79K	-	-	-
Notes Receivable	260K	-	-	-	-
Total Receivables	270K	8.79K	-	-	-
Prepaid Expenses	27	-	-	-	-
Total Current Assets	277K	9.45K	27	4.15K	57.86K
Long-term Investments	-	1M	-	-	-
Deferred Charges Long-Term	-	-	-	-	-
Total Assets	277K	1.01M	27	4.15K	57.86K
Liabilities
Accounts Payable, Total	28.02K	68.42K	112K	64.1K	55.42K
Accrued Expenses, Total	-	2.62K	20.73K	98.54K	50.94K
Short-term Borrowings	-	-	6K	36K	-
Total Current Liabilities	28.02K	71.05K	139K	199K	106K
Deferred Tax Liability Non Current	-	10K	-	-	-
Total Liabilities	28.02K	81.05K	139K	199K	106K
Common Stock, Total	464K	464K	464K	464K	643K
Retained Earnings	-275K	404K	-663K	-719K	-752K
Comprehensive Income and Other	60.12K	60.12K	60.12K	60.12K	60.12K
Total Common Equity	249K	928K	-139K	-195K	-48.51K
Total Equity	249K	928K	-139K	-195K	-48.51K
Total Liabilities And Equity	277K	1.01M	27	4.15K	57.86K
Supplemental Items
ECS Total Shares Outstanding on Filing Date	3.41M	3.41M	3.41M	3.41M	7M
ECS Total Common Shares Outstanding	3.41M	3.41M	3.41M	3.41M	7M
Book Value / Share	0.07	0.27	-0.04	-0.06	-0.01
Tangible Book Value	249K	928K	-139K	-195K	-48.51K
Tangible Book Value Per Share	0.07	0.27	-0.04	-0.06	-0.01
Total Debt	0	0	6K	36K	0
Net Debt	-7.14K	-660	5.97K	31.85K	-57.86K
Account Code - Inventory Valuation	3	-	3	3	3

Fiscal Period: August	2021	2022	2023	2024	2025
Net Income	-83.84K	680K	-1.07M	-55.8K	-33.5K
(Gain) Loss on Sale of Investments - (CF)	-	-	1M	-	-
Stock-Based Compensation (CF)	-	-	-	-	-
Other Operating Activities, Total	-	-748K	-10K	-	-
Change In Accounts Payable	8.84K	43.03K	61.68K	29.92K	-56.28K
Change in Other Net Operating Assets	-3.98K	325	8.79K	-	-
Cash from Operations	-78.98K	-25.04K	-6.63K	-25.88K	-89.79K
Net (Increase) Decrease in Loans Originated / Sold - Investing	-260K	18.56K	-	-	-
Cash from Investing	-260K	18.56K	-	-	-
Short Term Debt Issued, Total	-	-	6K	30K	17K
Total Debt Issued	-	-	6K	30K	17K
Short Term Debt Repaid, Total	-	-	-	-	-53K
Total Debt Repaid	-	-	-	-	-53K
Issuance of Common Stock	-	-	-	-	180K
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-	-	6K	30K	144K
Net Change in Cash	-339K	-6.48K	-633	4.12K	53.71K
Supplemental Items
Levered Free Cash Flow	-293K	266K	28.46K	173	-73.26K
Unlevered Free Cash Flow	-293K	266K	28.46K	173	-73.26K
Change In Net Working Capital	256K	-304K	-70.46K	-29.92K	56.28K
Net Debt Issued / Repaid	-	-	6K	30K	-36K

Fiscal Period: August	2021	2022	2023	2024	2025
Profitability
Return on Assets	-11.98	-5.88	-8.32	-1.43K	-54.74
Return on Total Capital	-12.95	-6.43	-10.56	20.43	16.4
Return On Equity %	-28.84	115.48	-270.25	33.5	27.57
Return on Common Equity	-28.84	115.48	-270.25	33.5	27.57
Short Term Liquidity
Current Ratio	9.88	0.13	0	0.02	0.54
Quick Ratio	0.58	0.13	0	0.02	0.54
Operating Cash Flow to Current Liabilities	-2.82	-0.35	-0.05	-0.13	-0.84
Long Term Solvency
Total Debt/Equity	-	-	-4.33	-18.51	-
Total Debt / Total Capital	-	-	-4.52	-22.71	-
Total Liabilities / Total Assets	10.12	8.03	514K	4.79K	183.84
Growth Over Prior Year
EBITA, 1 Yr. Growth %	-43.52	0.52	11.01	-29.18	-42.96
EBIT, 1 Yr. Growth %	-43.52	0.52	11.01	-29.18	-42.96
Earnings From Cont. Operations, 1 Yr. Growth %	-32.18	-910.72	-257	-94.77	-39.96
Net Income, 1 Yr. Growth %	-32.18	-910.72	-257	-94.77	-39.96
Normalized Net Income, 1 Yr. Growth %	-32.18	-18.42	12.72	-27.62	-39.96
Diluted EPS Before Extra, 1 Yr. Growth %	-64.42	-791.48	-284.08	-94.77	-46.86
Total Assets, 1 Yr. Growth %	-21.32	264.75	-100	15.26K	1.3K
Tangible Book Value, 1 Yr. Growth %	-25.21	273.26	-114.94	40.23	-75.06
Common Equity, 1 Yr. Growth %	-25.21	273.26	-114.94	40.23	-75.06
Cash From Operations, 1 Yr. Growth %	-0.83	-68.29	-73.51	290.19	246.93
Levered Free Cash Flow, 1 Yr. Growth %	1.19K	-190.7	-89.3	-99.39	-42.44K
Unlevered Free Cash Flow, 1 Yr. Growth %	1.19K	-190.7	-89.3	-99.39	-42.44K
Compound Annual Growth Rate Over Two Years
EBITA, 2 Yr. CAGR %	18.43	-24.65	5.64	-11.33	-36.44
EBIT, 2 Yr. CAGR %	18.43	-24.65	5.64	-11.33	-36.44
Earnings From Cont. Operations, 2 Yr. CAGR %	14.3	134.49	256.77	-71.35	-82.28
Net Income, 2 Yr. CAGR %	14.3	134.49	256.77	-71.35	-82.28
Normalized Net Income, 2 Yr. CAGR %	14.3	-25.61	-4.1	-9.67	-34.08
Diluted EPS Before Extra, 2 Yr. CAGR %	-	56.85	256.77	-68.97	-83.33
Total Assets, 2 Yr. CAGR %	39.81	69.41	-99.02	-93.59	4.53K
Tangible Book Value, 2 Yr. CAGR %	44.18	67.08	-25.33	-54.23	-40.86
Common Equity, 2 Yr. CAGR %	44.18	67.08	-25.33	-54.23	-40.86
Cash From Operations, 2 Yr. CAGR %	29.68	-43.92	-71.02	1.66	267.92
Levered Free Cash Flow, 2 Yr. CAGR %	451.64	242.4	-68.85	-97.45	60.45
Unlevered Free Cash Flow, 2 Yr. CAGR %	451.64	242.4	-68.85	-97.45	60.45
Compound Annual Growth Rate Over Three Years
EBITA, 3 Yr. CAGR %	62.91	12.13	-14.26	-7.55	-23.46
EBIT, 3 Yr. CAGR %	62.91	12.13	-14.26	-7.55	-23.46
Earnings From Cont. Operations, 3 Yr. CAGR %	78.57	119.62	105.14	-12.69	-63.33
Net Income, 3 Yr. CAGR %	78.57	119.62	105.14	-12.69	-63.33
Normalized Net Income, 3 Yr. CAGR %	78.56	2.15	-14.56	-12.69	-21.17
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	65.45	-12.69	-62.88
Total Assets, 3 Yr. CAGR %	14	92.46	-95.76	-75.35	-61.44
Tangible Book Value, 3 Yr. CAGR %	10.61	97.97	-25.29	-7.87	-62.62
Common Equity, 3 Yr. CAGR %	10.61	97.97	-25.29	-7.87	-62.62
Cash From Operations, 3 Yr. CAGR %	207.21	-18.91	-56.33	-31.06	53.05
Levered Free Cash Flow, 3 Yr. CAGR %	-	202.21	7.84	-91.62	-34.94
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	202.21	7.84	-91.62	-34.94
Compound Annual Growth Rate Over Five Years
EBITA, 5 Yr. CAGR %	-	-	36.99	2.08	-23.94
EBIT, 5 Yr. CAGR %	-	-	36.99	2.08	-23.94
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	135.52	-2.75	-22.98
Net Income, 5 Yr. CAGR %	-	-	135.52	-2.75	-22.98
Normalized Net Income, 5 Yr. CAGR %	-	-	39.25	-2.75	-22.98
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	-33.94
Total Assets, 5 Yr. CAGR %	-	-	-82.95	-50.65	-30.3
Tangible Book Value, 5 Yr. CAGR %	-	-	-5.48	10.2	-31.96
Common Equity, 5 Yr. CAGR %	-	-	-5.48	10.2	-31.96
Cash From Operations, 5 Yr. CAGR %	-	-	19.48	-11.24	2.43
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-55.25	26.42
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-55.25	26.42