Income Statement SPECTRE CAP Toronto S.E.

Stocks

SOO.P

CA84763J1093

Investment Holding Companies

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

29/07	Spectre Capital Corp. Reports Earnings Results for the Third Quarter and Nine Months Ended May 31, 2026	CI
28/05	Norther Rare Earth Corp. signed a non-binding letter of intent to acquire Spectre Capital Corp. (TSXV:SOO.P) from Michael Townsend and others for CAD 2.9 million in a reverse merger transaction.	CI

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Published financial data: SPECTRE CAP

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: August	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Selling General & Admin Expenses, Total	60.23T	60.55T	67.21T	47.6T	27.15T
Stock-Based Compensation (IS)	-	-	-	-	-
Other Operating Expenses, Total	60.23T	60.55T	67.21T	47.6T	27.15T
Operating Income	-60.23T	-60.55T	-67.21T	-47.6T	-27.15T
Other Non Operating Income (Expenses)	-23.6T	-7.85T	-9.88T	-8.2T	-6.35T
EBT, Excl. Unusual Items	-83.84T	-68.4T	-77.1T	-55.8T	-33.5T
Gain (Loss) On Sale Of Investments	-	-	-10L	-	-
Other Unusual Items	-	8L	-	-	-
EBT, Incl. Unusual Items	-83.84T	7L	-10.77L	-55.8T	-33.5T
Income Tax Expense	-	10T	-10T	-	-
Earnings From Continuing Operations	-83.84T	7L	-10.67L	-55.8T	-33.5T
Net Income to Company	-83.84T	7L	-10.67L	-55.8T	-33.5T
Net Income - (IS)	-83.84T	7L	-10.67L	-55.8T	-33.5T
Net Income to Common Incl Extra Items	-83.84T	7L	-10.67L	-55.8T	-33.5T
Net Income to Common Excl. Extra Items	-83.84T	7L	-10.67L	-55.8T	-33.5T
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	34.1L	34.1L	34.1L	34.1L	38.53L
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	34.1L	38.88L	34.1L	34.1L	38.53L
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	-60.23T	-60.55T	-67.21T	-47.6T	-27.15T
EBIT	-60.23T	-60.55T	-67.21T	-47.6T	-27.15T
Effective Tax Rate - (Ratio)	-	1.45	0.93	-	-
Current Domestic Taxes	-	-	-10T	-	-
Total Current Taxes	-	-	-10T	-	-
Total Deferred Taxes	-	10T	-	-	-
Normalized Net Income	-52.4T	-42.75T	-48.19T	-34.88T	-20.94T
Supplemental Operating Expense Items
General and Administrative Expenses	60.23T	60.55T	67.21T	47.6T	27.15T
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	-	-	-	-	-

Fiscal Period: August	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Assets
Cash And Equivalents	7.14T	660	27	4.15T	57.86T
Total Cash And Short Term Investments	7.14T	660	27	4.15T	57.86T
Other Receivables	9.08T	8.79T	-	-	-
Notes Receivable	3L	-	-	-	-
Total Receivables	3L	8.79T	-	-	-
Prepaid Expenses	27	-	-	-	-
Total Current Assets	3L	9.45T	27	4.15T	57.86T
Long-term Investments	-	10L	-	-	-
Deferred Charges Long-Term	-	-	-	-	-
Total Assets	3L	10.09L	27	4.15T	57.86T
Liabilities
Accounts Payable, Total	28.02T	68.42T	1L	64.1T	55.42T
Accrued Expenses, Total	-	2.62T	20.73T	98.54T	50.94T
Short-term Borrowings	-	-	6T	36T	-
Total Current Liabilities	28.02T	71.05T	1L	2L	1L
Deferred Tax Liability Non Current	-	10T	-	-	-
Total Liabilities	28.02T	81.05T	1L	2L	1L
Common Stock, Total	5L	5L	5L	5L	6L
Retained Earnings	-3L	4L	-7L	-7L	-8L
Comprehensive Income and Other	60.12T	60.12T	60.12T	60.12T	60.12T
Total Common Equity	2L	9L	-1L	-2L	-48.51T
Total Equity	2L	9L	-1L	-2L	-48.51T
Total Liabilities And Equity	3L	10.09L	27	4.15T	57.86T
Supplemental Items
ECS Total Shares Outstanding on Filing Date	34.1L	34.1L	34.1L	34.1L	70L
ECS Total Common Shares Outstanding	34.1L	34.1L	34.1L	34.1L	70L
Book Value / Share	0.07	0.27	-0.04	-0.06	-0.01
Tangible Book Value	2L	9L	-1L	-2L	-48.51T
Tangible Book Value Per Share	0.07	0.27	-0.04	-0.06	-0.01
Total Debt	0	0	6T	36T	0
Net Debt	-7.14T	-660	5.97T	31.85T	-57.86T
Account Code - Inventory Valuation	3	-	3	3	3

Fiscal Period: August	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Net Income	-83.84T	7L	-10.67L	-55.8T	-33.5T
(Gain) Loss on Sale of Investments - (CF)	-	-	10L	-	-
Stock-Based Compensation (CF)	-	-	-	-	-
Other Operating Activities, Total	-	-7L	-10T	-	-
Change In Accounts Payable	8.84T	43.03T	61.68T	29.92T	-56.28T
Change in Other Net Operating Assets	-3.98T	325	8.79T	-	-
Cash from Operations	-78.98T	-25.04T	-6.63T	-25.88T	-89.79T
Net (Increase) Decrease in Loans Originated / Sold - Investing	-3L	18.56T	-	-	-
Cash from Investing	-3L	18.56T	-	-	-
Short Term Debt Issued, Total	-	-	6T	30T	17T
Total Debt Issued	-	-	6T	30T	17T
Short Term Debt Repaid, Total	-	-	-	-	-53T
Total Debt Repaid	-	-	-	-	-53T
Issuance of Common Stock	-	-	-	-	2L
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-	-	6T	30T	1L
Net Change in Cash	-3L	-6.48T	-633	4.12T	53.71T
Supplemental Items
Levered Free Cash Flow	-3L	3L	28.46T	173	-73.26T
Unlevered Free Cash Flow	-3L	3L	28.46T	173	-73.26T
Change In Net Working Capital	3L	-3L	-70.46T	-29.92T	56.28T
Net Debt Issued / Repaid	-	-	6T	30T	-36T

Fiscal Period: August	2021 (CAD)	2022 (CAD)	2023 (CAD)	2024 (CAD)	2025 (CAD)
Profitability
Return on Assets	-11.98	-5.88	-8.32	-1.43T	-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	5L	4.79T	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	15.26T	1.3T
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 %	1.19T	-190.7	-89.3	-99.39	-42.44T
Unlevered Free Cash Flow, 1 Yr. Growth %	1.19T	-190.7	-89.3	-99.39	-42.44T
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	4.53T
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