Press Release: ATS Reports Second Quarter Fiscal 2026 Results

Dow Jones11-05
CAMBRIDGE, Ontario--(BUSINESS WIRE)--November 05, 2025-- 

ATS Corporation (TSX and NYSE: ATS) ("ATS" or the "Company") today reported its financial results for the three and six months ended September 28, 2025. All references to "$" or "dollars" in this news release are to Canadian dollars unless otherwise indicated.

Second quarter highlights:

   -- Revenues increased 18.9% year over year to $728.5 million. 
 
   -- Net income was $33.6 million compared to net loss of $0.9 million a year 
      ago. 
 
   -- Basic earnings (loss) per share were 34 cents, compared to (1) cent a 
      year ago. 
 
   -- Adjusted EBITDA1 was $103.7 million compared to $78.3 million a year ago. 
 
   -- Adjusted basic earnings per share1 were 45 cents compared to 25 cents a 
      year ago. 
 
   -- Order Bookings2 were $734 million, compared to $742 million a year ago. 
 
   -- Order Backlog2 was $2,070 million, 13.5% higher compared to $1,824 
      million a year ago. 

"Today ATS reported second quarter results for fiscal '26, which reflect the strength of our business, highlighted by strong organic revenue growth and an improvement in adjusted earnings margins in line with our expectations," said Ryan McLeod, Interim Chief Executive Officer ("interim CEO"). "These results exemplify the importance of our continuous improvement culture through the ATS Business Model as we advance the business during this leadership transition period."

Year-to-date highlights:

   -- Revenues were $1,465.2 million compared to $1,307.1 million a year ago. 
 
   -- Net income was $57.9 million compared to $34.4 million a year ago. 
 
   -- Basic earnings per share were $0.59, compared to $0.35 a year ago. 
 
   -- Adjusted EBITDA1 was $205.3 million compared to $184.3 million a year 
      ago. 
 
   -- Adjusted basic earnings per share1 were $0.85 compared to $0.75 a year 
      ago. 
 
   -- Order Bookings1 were $1,427 million, compared to $1,559 million a year 
      ago. 

Mr. McLeod added: "Our results this quarter reflect continued progress across our value drivers, and our backlog continues to support our plans for fiscal '26. As a decentralized organization with strong competitive differentiation in attractive markets, and an enviable culture through our ABM, we are positioned well to advance our growth strategy and create long-term value for all stakeholders."

 
(1) Non-IFRS measure: see "Non-IFRS and Other Financial Measures". 
(2) Supplementary financial measure: see "Non-IFRS and Other Financial 
Measures". 
 

Financial results

(In millions of dollars, except per share and margin data)

 
                     Three       Three 
                    Months      Months            Six Months  Six Months 
                     Ended       Ended                 Ended       Ended 
                 September   September             September   September 
                  28, 2025    29, 2024  Variance    28, 2025    29, 2024  Variance 
--------------  ----------  ----------  --------  ----------  ----------  -------- 
Revenues        $    728.5  $    612.8     18.9%  $  1,465.2  $  1,307.1     12.1% 
Net income 
 (loss)         $     33.6  $    (0.9)  3,833.3%  $     57.9  $     34.4     68.3% 
--------------   ---------   ---------  --------   ---------   ---------  -------- 
Adjusted 
 earnings from 
 operations(1)  $     79.1  $     56.5     40.0%  $    157.7  $    142.6     10.6% 
Adjusted 
 earnings from 
 operations 
 margin(2)           10.9%        9.2%    164bps       10.8%       10.9%   (15)bps 
Adjusted 
 EBITDA(1)      $    103.7  $     78.3     32.4%  $    205.3  $    184.3     11.4% 
Adjusted 
 EBITDA 
 margin(2)           14.2%       12.8%    146bps       14.0%       14.1%    (9)bps 
--------------   ---------   ---------  --------   ---------   ---------  -------- 
Basic earnings 
 (loss) per 
 share          $     0.34  $   (0.01)  3,500.0%  $     0.59  $     0.35     68.6% 
Adjusted basic 
 earnings per 
 share(1)       $     0.45  $     0.25     80.0%  $     0.85  $     0.75     13.3% 
--------------   ---------   ---------  --------   ---------   ---------  -------- 
Order 
 Bookings(3)    $      734  $      742    (1.1)%  $    1,427  $    1,559    (8.5)% 
--------------   ---------   ---------  --------   ---------   ---------  -------- 
 
                                                   September   September 
As At                                                28 2025     29 2024  Variance 
--------------  ----------  ----------  --------  ----------  ----------  -------- 
Order 
 Backlog(3)                                       $    2,070  $    1,824     13.5% 
--------------   ---------   ---------  --------   ---------   ---------  -------- 
(1) Non-IFRS financial measure - See "Non-IFRS and Other Financial Measures". 
(2) Non-IFRS ratio - See "Non-IFRS and Other Financial Measures". 
(3) Supplementary financial measure - See "Non-IFRS and Other Financial Measures". 
 
 

Leadership Transition

The ATS Board continues to advance its thorough search for a permanent CEO. During this transition period, Mr. McLeod and ATS' senior leadership team remain focused on executing the Company's value creation strategy, as reflected in the strong results delivered this quarter.

Second quarter summary

Second quarter of fiscal 2026 revenues were 18.9% or $115.7 million higher than in the corresponding period a year ago, primarily due to a year-over-year increase in organic revenues (revenues excluding contributions from acquired companies and foreign exchange translation) of 12.6%, alongside a 3.9% positive impact of foreign exchange translation and a 2.4% increase from revenues earned by acquired companies. Revenues generated from construction contracts increased 26.5% or $84.1 million from the prior period primarily due to organic revenue growth on higher Order Backlog entering the period, and the positive impact of foreign exchange translation. Revenues from services increased 3.9% or $6.3 million, primarily due to the positive impact of foreign exchange translation. Revenues from the sale of goods increased 19.1% or $25.3 million primarily due to revenues earned by acquired companies of $11.4 million, in addition organic revenue growth and the positive impact of foreign exchange translation.

By market, revenues generated in life sciences increased $24.1 million or 6.9% year over year. This was primarily due to the positive impact of foreign exchange translation, in addition to contributions from acquisitions totalling $11.2 million. Revenues generated in food & beverage increased $30.9 million or 32.9% from the corresponding period last year due to organic revenue growth on higher Order Backlog entering the quarter, in addition to the positive impact of foreign exchange translation, and contributions from acquisitions. Revenues generated in consumer products increased $59.9 million or 81.5% year over year primarily due to organic revenue growth on higher Order Backlog entering the quarter. Revenues in transportation decreased $24.4 million or 35.3% year over year due to lower Order Backlog entering the quarter, as the prior year included several large EV projects prior to the removal of Order Backlog related to the Company's disagreement with one of its EV customers (as disclosed previously in the fiscal 2025 MD&A). Revenues in energy increased $25.2 million or 97.7% year over year due to organic revenue growth on higher Order Backlog entering the quarter.

Net income for the second quarter of fiscal 2026 was $33.6 million (34 cents per share basic), compared to a net loss of $0.9 million ((1) cent per share basic) for the second quarter of fiscal 2025. The increase primarily reflected higher revenues. Adjusted basic earnings per share were 45 cents compared to 25 cents in the second quarter of fiscal 2025.

Depreciation and amortization expense was $39.4 million in the second quarter of fiscal 2026, compared to $39.2 million a year ago.

EBITDA was $114.6 million (15.7% EBITDA margin) in the second quarter of fiscal 2026 compared to $61.4 million (10.0% EBITDA margin) in the second quarter of fiscal 2025. EBITDA for the second quarter of fiscal 2026 included $0.1 million of incremental costs related to acquisition activity, $7.3 million stock-based recovery associated with forfeiture of the former CEO's unvested awards, and a $3.7 million recovery of stock-based compensation due to revaluation of cash settled awards. EBITDA for the corresponding period in the prior year included $17.1 million of restructuring charges, $0.9 million of incremental costs related to acquisition activity, $0.8 million of acquisition-related fair value adjustments to acquired inventories, and a $1.9 million recovery of stock-based compensation revaluation expenses. Excluding these amounts, adjusted EBITDA was $103.7 million (14.2% adjusted EBITDA margin), compared to $78.3 million (12.8% adjusted EBITDA margin) for the corresponding period in the prior year. Higher adjusted EBITDA primarily reflected increased revenues.

Order Backlog Continuity

(In millions of dollars)

 
                       Three        Three          Six          Six 
                      Months       Months       Months       Months 
                       Ended        Ended        Ended        Ended 
                   September    September    September    September 
                    28, 2025     29, 2024     28, 2025     29, 2024 
---------------    ---------    ---------    ---------    --------- 
Opening Order 
 Backlog          $    2,068   $    1,882   $    2,139   $    1,793 
Revenues                (728)        (613)      (1,465)      (1,307) 
Order Bookings           734          742        1,427        1,559 
Order Backlog 
 adjustments(1)           (4)        (187)         (31)        (221) 
----------------   ---------    ---------    ---------    --------- 
Total             $    2,070   $    1,824   $    2,070   $    1,824 
----------------   ---------    ---------    ---------    --------- 
(1) Order Backlog adjustments include incremental Order Backlog of 
acquired companies ($12 million with Paxiom Group ("Paxiom") in the 
three and six months ended September 29, 2024), foreign exchange 
adjustments, scope changes, and cancellations. 
 

Order Bookings

Second quarter of fiscal 2026 Order Bookings were $734 million, a 1.1% year-over-year decrease, reflecting a 6.4% decline in organic Order Bookings, partially offset by 2.0% of growth in Order Bookings attributable to acquired companies and 3.3% from the positive impact of foreign exchange translation. By market, Order Bookings in life sciences decreased compared to the prior-year period primarily due to the prior-year period including several large enterprise Order Bookings, reflecting normal variability. Order Bookings in food & beverage increased compared to the prior-year period primarily due to contributions from acquired companies, in addition to the positive impact of foreign exchange translation. Order Bookings in consumer products increased from the prior period primarily due to timing of customer projects. Order Bookings in transportation increased due to the timing of customer projects. Order Bookings in energy increased compared to the prior-year period primarily due to nuclear refurbishment customer projects.

Trailing twelve month book-to-bill ratio at September 28, 2025 was 1.12:1. Book-to-bill ratio, Order Bookings and organic Order Bookings growth are supplementary financial measures - see "Non-IFRS and Other Financial Measures.

Backlog

At September 28, 2025, Order Backlog was $2,070 million, 13.5% higher than at September 29, 2024, on account of higher Order Backlog in all markets except for transportation.

Outlook

The life sciences funnel remains strong and diversified, with opportunities in strategic submarkets such as pharmaceuticals, radiopharmaceuticals, and medical devices. Management continues to identify opportunities with both new and existing customers, including those who produce auto-injectors and wearable devices for diabetes and obesity treatments, diagnostic and therapeutic radiopharmaceuticals, contact lenses and pre-filled syringes, automated pharmacy solutions, as well as opportunities to provide life science solutions that leverage integrated capabilities from across ATS. ATS serves customers in laboratory research where government funding in the U.S. currently faces challenges. However, management has not seen a material impact on its overall life sciences funnel activity. Funnel activity in food & beverage remains strong. The Company continues to benefit from strong brand recognition within global tomato processing, as well as other soft fruits and vegetable processing industries. There is also continued demand for automated solutions within the food & beverage market more broadly, in areas such as secondary processing and packaging. Funnel activity in consumer products is stable, although discretionary spending by consumers, influenced by factors such as inflationary pressures, may impact timing of some customer investments in the Company's solutions. In transportation, the funnel consists of smaller opportunities relative to the size of Order Bookings in fiscal years 2023 and 2024. ATS is positioned to deploy its specialized capabilities, including in electric vehicle ("EV") battery assembly, to support customers as opportunities arise. Funnel activity in energy remains strong and includes longer-term opportunities in the nuclear industry. The Company is focused on clean energy applications including solutions for the refurbishment of nuclear power plants, early participation in the new reactor build market, including small modular reactors, and grid battery storage.

Customers seeking to de-risk or enhance supply chain resiliency, address skilled worker shortages or combat higher labour costs present ongoing and future opportunities for ATS. Management believes that the underlying trends driving customer demand for ATS solutions, including rising labour constraints, production onshoring or reshoring and the need for scalable, high-quality, energy-efficient production, remain favourable. In addition, funnel growth in markets where sustainability requirements are a focus for customers -- including nuclear and grid battery storage, as well as consumer goods packaging -- provides ATS with opportunities to use its capabilities to respond to customer needs, including global and regional requirements to reduce carbon emissions.

Order Backlog of $2,070 million is expected to help mitigate some of the impact of quarterly variability in Order Bookings on revenues in the short term. The Company's Order Backlog includes several large enterprise programs that have longer periods of performance and therefore longer revenue recognition cycles, particularly in life sciences. In the third quarter of fiscal 2026, management expects to generate revenues in the range of $700 million to $740 million. This estimate is calculated each quarter based on management's assessment of project schedules across all customer contracts in Order Backlog, expectations for faster-turn product and services revenues, expected delivery timing of third-party equipment and operational capacity.

Supplier lead times are generally acceptable across key categories; however, inflationary or other cost increases (see "Tariffs"), and price and lead-time volatility may continue to disrupt the timing and progress of the Company's margin expansion efforts and may affect revenue recognition. Over time, achieving management's margin target assumes that the Company will successfully implement its margin expansion initiatives, and that such initiatives will result in improvements to its adjusted earnings from operations margin that offset these shorter-term pressures (see "Forward-Looking Statements" for a description of the risks underlying the achievement of the margin target in future periods).

The timing and geographies of customer capital expenditure decisions on larger opportunities can cause variability in Order Bookings from quarter to quarter (see "Tariffs"). Revenues in a given period are dependent on a combination of the volume of outstanding projects the Company is contracted to perform, the size and duration of those projects, and the timing of project activities including design, assembly, testing, and installation. Given the specialized nature of the Company's offerings, the size and scope of projects vary based on customer needs. The Company seeks to achieve revenue growth organically and by identifying strategic acquisition opportunities that provide access to attractive end- markets and new products and technologies and deliver hurdle-rate returns. After-sales revenues and reoccurring revenues, which ATS defines as revenues from ancillary products and services associated with equipment sales, and revenues from customers who purchase non-customized ATS product at regular intervals, are expected to provide some balance to customers' capital expenditure cycles.

The Company continues to target improvements in non-cash working capital. Over the long term, the Company expects to continue investing in non-cash working capital to support growth, with some fluctuations expected on a quarter-over-quarter basis. The Company's long-term goal is to maintain its investment in non-cash working capital as a percentage of annualized revenues below 15%. The Company expects that continued cash flows from operations, together with cash and cash equivalents on hand and credit available under operating and long-term credit facilities will be sufficient to fund its requirements for investments in non-cash working capital and capital assets, and to fund strategic investment plans including some potential acquisitions. Acquisitions could result in additional debt or equity financing requirements for the Company. Non-cash working capital as a percentage of revenues is a non-IFRS ratio -- see "Non-IFRS and Other Financial Measures."

The Company continues to make progress in line with its plans to integrate acquired companies, and expects to realize cost and revenue synergies consistent with announced integration plans.

Reorganization Activity

The Company periodically undertakes reviews of its operations to ensure alignment with strategic market opportunities. As a part of this review, the Company has identified an opportunity to improve the cost structure of the organization to reallocate resources to strategic focus areas and improve operational efficiencies. Actions are expected to begin in the third quarter of fiscal 2026 and continue to the end of the fiscal year. The Company anticipates total restructuring expenses to be approximately $15 million.

Tariffs

The majority of the Company's shipments from Canada into the U.S. fall within the current terms of the US-Mexico-Canada trade agreement ("USMCA"). However, the U.S. has imposed tariffs on certain goods from various jurisdictions globally, including Canada, and counter-tariffs have also been enacted. Management continues to actively monitor the situation and is taking steps to mitigate risks where possible and is continuing to offer support to customers based on their needs, which may include onshoring or reshoring production. Supply chain impacts resulting from shifting trade dynamics have been largely mitigated through alternative sourcing, along with pricing strategies. While the Company could see impacts over time arising from unmitigated costs related to the tariffs themselves, potential supplier price increases, and the timing and geographic shifts in customers' capital deployment, ATS' global footprint and decentralized operating model, supported by the ABM, provide some flexibility to address potential disruptions over the long term. On a trailing twelve month basis, the Company's equipment and product adjusted revenues from its Canadian and European operations being sold into the U.S. remained consistent with the range previously disclosed (just over 20% of the Company's total adjusted revenues for the year ended March 31, 2025).

Quarterly Conference Call

ATS will host a conference call and webcast at 8:30 a.m. eastern time on Wednesday, November 5, 2025 to discuss its quarterly results. The listen-only webcast can be accessed live at www.atsautomation.com. The listen-only webcast can be accessed at https://events.q4inc.com/ attendee/773001329 and the conference call can be accessed by dialing (888) 660-6652 five minutes prior and quoting reference number 8782510. A replay of the conference will be available on the ATS website following the call. Alternatively, a telephone recording of the call will be available for one week (until midnight November 12, 2025) by dialing (800) 770-2030 and using the access code 8782510.

About ATS

ATS Corporation is an industry-leading automation solutions provider to many of the world's most successful companies. ATS uses its extensive knowledge base and global capabilities in custom automation, repeat automation, automation products and value-added solutions including pre- automation and after-sales services, to address the sophisticated manufacturing automation systems and service needs of multinational customers in markets such as life sciences, transportation, food & beverage, consumer products, and energy. Founded in 1978, ATS employs approximately 7,500 people at more than 65 manufacturing facilities and over 85 offices in North America, Europe, Asia and Oceania. The Company's common shares are traded on the Toronto Stock Exchange ("TSX") and the New York Stock Exchange ("NYSE") under the symbol ATS. Visit the Company's website at www.atsautomation.com.

SOURCE: ATS Corporation

Consolidated Revenues

(In millions of dollars)

 
                       Three       Three 
                      Months      Months  Six Months  Six Months 
                       Ended       Ended       Ended       Ended 
Revenues by        September   September   September   September 
type                28, 2025    29, 2024    28, 2025    29, 2024 
---------------   ----------  ----------  ----------  ---------- 
Revenues from 
 construction 
 contracts        $    401.6  $    317.5  $    823.1  $    712.5 
Services 
 rendered              168.8       162.5       332.9       333.7 
Sale of goods          158.1       132.8       309.2       260.9 
----------------   ---------   ---------   ---------   --------- 
Total revenues    $    728.5  $    612.8  $  1,465.2  $  1,307.1 
----------------   ---------   ---------   ---------   --------- 
                       Three       Three 
                      Months      Months  Six Months  Six Months 
                       Ended       Ended       Ended       Ended 
Revenues by        September   September   September   September 
market              28, 2025    29, 2024    28, 2025    29, 2024 
---------------   ----------  ----------  ----------  ---------- 
Life Sciences     $    374.5  $    350.4  $    753.2  $    678.8 
Food & Beverage        124.8        93.9       263.2       190.7 
Consumer 
 Products              133.4        73.5       258.0       161.2 
Transportation          44.8        69.2       104.4       213.7 
Energy                  51.0        25.8        86.4        62.7 
----------------   ---------   ---------   ---------   --------- 
Total revenues    $    728.5  $    612.8  $  1,465.2  $  1,307.1 
----------------   ---------   ---------   ---------   --------- 
 

Consolidated Operating Results

(In millions of dollars)

 
                            Three        Three 
                           Months       Months   Six Months   Six Months 
                            Ended        Ended        Ended        Ended 
                        September    September    September    September 
                         28, 2025     29, 2024     28, 2025     29, 2024 
--------------------   ----------   ----------   ----------   ---------- 
Earnings from 
 operations            $     75.2   $     22.2   $    133.0   $     89.8 
Amortization of 
 acquisition-related 
 intangible assets           14.8         17.4         29.2         35.0 
Acquisition-related 
 transaction costs            0.1          0.9          0.4          2.2 
Acquisition-related 
 inventory fair value 
 charges                       --          0.8           --          1.7 
Restructuring charges          --         17.1          2.5         17.1 
Stock-based 
 compensation 
 forfeiture(2)               (7.3)          --         (7.3)          -- 
Mark to market 
 portion of 
 stock-based 
 compensation                (3.7)        (1.9)        (0.1)        (3.2) 
---------------------   ---------    ---------    ---------    --------- 
Adjusted earnings 
 from operations(1)    $     79.1   $     56.5   $    157.7   $    142.6 
---------------------   ---------    ---------    ---------    --------- 
(1) Non-IFRS financial measure - See "Non-IFRS and Other Financial 
Measures". 
(2) Reversal of previously recorded stock-based compensation expense due to 
the departure of the Company's former CEO within the quarter. 
 
 
                            Three        Three 
                           Months       Months   Six Months   Six Months 
                            Ended        Ended        Ended        Ended 
                        September    September    September    September 
                         28, 2025     29, 2024     28, 2025     29, 2024 
--------------------   ----------   ----------   ----------   ---------- 
Earnings from 
 operations            $     75.2   $     22.2   $    133.0   $     89.8 
Depreciation and 
 amortization                39.4         39.2         76.8         76.7 
---------------------   ---------    ---------    ---------    --------- 
EBITDA(1)              $    114.6   $     61.4   $    209.8   $    166.5 
---------------------   ---------    ---------    ---------    --------- 
Restructuring charges          --         17.1          2.5         17.1 
Acquisition-related 
 transaction costs            0.1          0.9          0.4          2.2 
Acquisition-related 
 inventory fair value 
 charges                       --          0.8           --          1.7 
Stock-based 
 compensation 
 forfeiture(2)               (7.3)          --         (7.3)          -- 
Mark to market 
 portion of 
 stock-based 
 compensation                (3.7)        (1.9)        (0.1)        (3.2) 
---------------------   ---------    ---------    ---------    --------- 
Adjusted EBITDA(1)     $    103.7   $     78.3   $    205.3   $    184.3 
---------------------   ---------    ---------    ---------    --------- 
(1) Non-IFRS financial measure - See "Non-IFRS and Other Financial 
Measures". 
(2) Reversal of previously recorded stock-based compensation expense due to 
the departure of the Company's former CEO within the quarter. 
 

Order Backlog by Market

(In millions of dollars)

 
                       September 28    September 29 
As at                          2025            2024 
------------------   --------------  -------------- 
Life Sciences         $       1,144   $       1,132 
Food & Beverage                 218             210 
Consumer Products               245             166 
Transportation                  186             207 
Energy                          277             109 
-------------------      ----------      ---------- 
Total                 $       2,070   $       1,824 
-------------------      ----------      ---------- 
 

Reconciliation of Non-IFRS Measures to IFRS Measures

(In millions of dollars, except per share data)

The following table reconciles adjusted EBITDA and EBITDA to the most directly comparable IFRS measure (net income (loss)):

 
                           Three        Three 
                          Months       Months   Six Months   Six Months 
                           Ended        Ended        Ended        Ended 
                       September    September    September    September 
                        28, 2025     29, 2024     28, 2025     29, 2024 
--------------------  ----------   ----------   ----------   ---------- 
Adjusted EBITDA       $    103.7   $     78.3   $    205.3   $    184.3 
Less: restructuring 
 charges                      --         17.1          2.5         17.1 
Less: 
 acquisition-related 
 transaction costs           0.1          0.9          0.4          2.2 
Less: 
 acquisition-related 
 inventory fair 
 value charges                --          0.8           --          1.7 
Less: Stock-based 
 compensation 
 forfeiture(1)              (7.3)          --         (7.3)          -- 
Less: mark to market 
 portion of 
 stock-based 
 compensation               (3.7)        (1.9)        (0.1)        (3.2) 
--------------------   ---------    ---------    ---------    --------- 
EBITDA                $    114.6   $     61.4   $    209.8   $    166.5 
Less: depreciation 
 and amortization 
 expense                    39.4         39.2         76.8         76.7 
--------------------   ---------    ---------    ---------    --------- 
Earnings from 
 operations           $     75.2   $     22.2   $    133.0   $     89.8 
Less: net finance 
 costs                      24.4         23.5         50.0         43.1 
Less: provision for 
 income taxes               17.2         (0.4)        25.1         12.3 
--------------------   ---------    ---------    ---------    --------- 
Net income (loss)     $     33.6   $     (0.9)  $     57.9   $     34.4 
--------------------   ---------    ---------    ---------    --------- 
(1) Reversal of previously recorded stock-based compensation expense due 
to the departure of the Company's former CEO within the quarter. 
 

The following table reconciles adjusted earnings from operations, adjusted net income, and adjusted basic earnings per share to the most directly comparable IFRS measures (net income and basic earnings per share):

 
                                      Three Months Ended September 28, 2025                 Three Months Ended September 29, 2024 
---------------------------------------------------------------------------   --------------------------------------------------- 
 
                         Earnings               Provision                        Earnings               Recovery 
                             from    Finance   for income      Net    Basic          from    Finance   of income     Net    Basic 
                       operations      costs        taxes   income      EPS    operations      costs       taxes    loss      EPS 
--------------------  -----------   --------   ----------   ------   ------   -----------   --------   ---------   -----   ------ 
Reported (IFRS)       $      75.2   $  (24.4)  $    (17.2)  $ 33.6   $ 0.34   $      22.2   $  (23.5)  $     0.4   $(0.9)  $(0.01) 
Amortization of 
 acquisition- 
 related 
 intangibles                 14.8         --           --     14.8     0.15          17.4         --          --    17.4     0.18 
Restructuring 
 charges                       --         --           --       --       --          17.1         --          --    17.1     0.17 
Acquisition-related 
 inventory fair 
 value charges                 --         --           --       --       --           0.8         --          --     0.8     0.01 
Acquisition-related 
 transaction costs            0.1         --           --      0.1       --           0.9         --          --     0.9     0.01 
Stock-based 
 compensation 
 forfeiture(1)               (7.3)        --           --     (7.3)   (0.07)           --         --          --      --       -- 
Mark to market 
 portion of 
 stock-based 
 compensation                (3.7)        --           --     (3.7)   (0.04)         (1.9)        --          --    (1.9)   (0.02) 
Adjustment to 
 provision for 
 (recovery of) 
 income taxes(2)               --         --          6.1      6.1     0.07            --         --        (9.0)   (9.0)   (0.09) 
--------------------   ----------    -------    ---------    -----    -----    ----------    -------    --------    ----    ----- 
Adjusted (non-IFRS)   $      79.1                           $ 43.6   $ 0.45   $      56.5                          $24.4   $ 0.25 
--------------------   ----------    -------    ---------    -----    -----    ----------    -------    --------    ----    ----- 
(1) Reversal of previously recorded stock-based compensation expense due to the departure of the Company's former CEO within the 
quarter. 
(2) Adjustments to provision for (recovery of) income taxes includes an additional $0.9 million (September 29, 2024 - $9.0 million) 
relating to the income tax effects of adjusting items that are excluded for the purposes of calculating non-IFRS based adjusted net 
income, in addition to an adjusting item of ($5.4) million relating to the impact on deferred income tax assets arising from a tax 
rate change, and ($1.6) million of additional income tax provision related to the departure of the Company's former CEO within the 
quarter. 
 
 
                                         Six Months Ended September 28, 2025                   Six Months Ended September 29, 2024 
----------------------------------------------------------------------------   --------------------------------------------------- 
 
                         Earnings                Provision                       Earnings              Provision 
                             from    Finance    for income      Net    Basic         from   Finance   for income      Net    Basic 
                       operations      costs         taxes   income      EPS   operations     costs        taxes   income      EPS 
--------------------  -----------   --------   -----------   ------   ------   ----------   -------   ----------   ------   ------ 
Reported (IFRS)       $     133.0   $  (50.0)  $     (25.1)  $ 57.9   $ 0.59   $     89.8   $ (43.1)  $    (12.3)  $ 34.4   $ 0.35 
Amortization of 
 acquisition- 
 related 
 intangibles                 29.2         --            --     29.2     0.30         35.0        --           --     35.0     0.36 
Restructuring 
 charges                      2.5         --            --      2.5     0.03         17.1        --           --     17.1     0.17 
Acquisition-related 
 fair value 
 inventory charges             --         --            --       --       --          1.7        --           --      1.7     0.02 
Acquisition-related 
 transaction costs            0.4         --            --      0.4       --          2.2        --           --      2.2     0.02 
Stock-based 
 compensation 
 forfeiture                  (7.3)        --            --     (7.3)   (0.08)          --        --           --       --       -- 
Mark to market 
 portion of 
 stock-based 
 compensation                (0.1)        --            --     (0.1)      --         (3.2)       --           --     (3.2)   (0.03) 
Adjustment to 
 provision for 
 income taxes(2)               --         --           0.9      0.9     0.01           --        --        (13.7)   (13.7)   (0.14) 
--------------------   ----------    -------    ----------    -----    -----    ---------    ------    ---------    -----    ----- 
Adjusted (non-IFRS)   $     157.7                            $ 83.5   $ 0.85   $    142.6                          $ 73.5   $ 0.75 
--------------------   ----------   ---------   ----------    -----    -----    ---------   --------  -----------   -----    ----- 
(1) Reversal of previously recorded stock-based compensation expense due to the departure of the Company's former CEO within the 
quarter. 
(2) Adjustments to provision for income taxes includes an additional $6.1 million (September 29, 2024 - $13.7 million) relating to 
the income tax effects of adjusting items that are excluded for the purposes of calculating non-IFRS based adjusted net income, in 
addition to an adjusting item of ($5.4) million relating to the impact on deferred income tax assets arising from a tax rate change, 
and ($1.6) million of additional income tax provision related to the departure of the Company's former CEO within the quarter. 
 

The following table reconciles organic revenue to the most directly comparable IFRS measure (revenues):

 
                  Three           Three 
                 Months          Months  Six Months      Six Months 
                  Ended           Ended       Ended           Ended 
              September       September   September       September 
               28, 2025        29, 2024    28, 2025        29, 2024 
----------   ----------      ----------  ----------      ---------- 
Organic 
 revenue     $    689.9      $    562.6  $  1,375.6      $  1,220.7 
Revenues of 
 acquired 
 companies         14.6            40.8        43.1            70.8 
Impact of 
 foreign 
 exchange 
 rate 
 changes           24.0             9.4        46.5            15.6 
-----------   ---------       ---------   ---------       --------- 
Total 
 revenues    $    728.5      $    612.8  $  1,465.2      $  1,307.1 
-----------   ---------       ---------   ---------       --------- 
Organic 
 revenue 
 growth            12.6%                        5.2% 
-----------   ---------      ----------   ---------      ---------- 
 

The following table reconciles non-cash working capital as a percentage of revenues to the most directly comparable IFRS measures:

 
                                   September 28, 
As at                                       2025        March 31, 2025 
------------------------------   ---------------      ---------------- 
Accounts receivable               $        584.1       $         719.4 
Income tax receivable                       10.6                  32.1 
Contract assets                            551.1                 503.6 
Inventories                                320.6                 320.2 
Deposits, prepaids and other 
 assets                                    124.7                 104.2 
Accounts payable and accrued 
 liabilities                              (680.4)               (665.1) 
Income tax payable                         (46.6)                (40.1) 
Contract liabilities                      (305.7)               (330.1) 
Provisions                                 (22.5)                (30.0) 
-------------------------------      -----------          ------------ 
Non-cash working capital          $        535.9       $         614.2 
Trailing six-month revenues 
 annualized                       $      2,930.3       $       2,746.1 
-------------------------------      -----------          ------------ 
Working capital %                           18.3%                 22.4% 
-------------------------------      -----------          ------------ 
 

The following table reconciles net debt to the most directly comparable IFRS measures:

 
                                     September 28, 
As at                                         2025     March 31, 2025 
--------------------------------   ---------------   ---------------- 
Cash and cash equivalents           $        197.3    $         225.9 
Bank indebtedness                             (7.3)             (27.3) 
Current portion of lease 
 liabilities                                 (34.7)             (32.7) 
Current portion of long-term debt             (0.2)              (0.2) 
Long-term lease liabilities                 (100.6)             (96.7) 
Long-term debt                            (1,392.9)          (1,543.5) 
---------------------------------      -----------       ------------ 
Net Debt                            $     (1,338.4)   $      (1,474.5) 
Pro Forma Adjusted EBITDA $(TTM)$     $        389.8    $         374.4 
---------------------------------      -----------       ------------ 
Net Debt to Pro Forma Adjusted                3.4x               3.9x 
 EBITDA 
---------------------------------      -----------       ------------ 
 

The following table reconciles free cash flow to the most directly comparable IFRS measures:

 
                    Three        Three 
                   Months       Months   Six Months   Six Months 
                    Ended        Ended        Ended        Ended 
                September    September    September    September 
                 28, 2025     29, 2024     28, 2025     29, 2024 
------------   ----------   ----------   ----------   ---------- 
Cash flows 
 provided by 
 (used in) 
 operating 
 activities    $     28.5   $    (44.8)  $    184.3   $    (80.2) 
Acquisition 
 of property, 
 plant and 
 equipment           (8.1)        (8.1)       (15.2)       (15.2) 
Acquisition 
 of 
 intangible 
 assets             (10.2)        (8.7)       (19.5)       (17.5) 
-------------   ---------    ---------    ---------    --------- 
Free cash 
 flow          $     10.2   $    (61.6)  $    149.6   $   (112.9) 
-------------   ---------    ---------    ---------    --------- 
 

Certain non-IFRS financial measures exclude the impact on stock-based compensation expense of the revaluation of restricted share units ("RSUs") and deferred share units ("DSUs") resulting specifically from the change in market price of the Company's common shares between periods. Management believes the adjustment provides further insight into the Company's performance.

The following table reconciles total stock-based compensation expense to its components:

 
(in millions of       Q2      Q1     Q4      Q3     Q2       Q1     Q4      Q3 
dollars)            2026    2026   2025    2025   2025     2025   2024    2024 
----------------   -----   -----  -----   -----  -----   ------  -----   ----- 
Total 
stock-based 
compensation 
expense 
(recovery)         $(6.7  )$ 8.4  $(2.3  )$ 5.1  $ 2.7   $ 3.7   $(4.3  )$ 4.7 
Less: stock-based 
 compensation 
 forfeiture(1)      (7.3)     --     --      --     --      --      --      -- 
Less: Mark to 
 market portion 
 of stock-based 
 compensation       (3.7)    3.6   (3.4)    1.4   (1.9)   (1.3)   (8.5)   (0.6) 
-----------------   ----    ----   ----    ----   ----    ----    ----    ---- 
Base stock-based 
 compensation 
 expense           $(3.0)  $ 4.8  $ 1.1   $ 3.7  $ 4.6   $ 5.0   $ 4.2   $ 5.3 
-----------------   ----    ----   ----    ----   ----    ----    ----    ---- 
(1) Reversal of previously recorded stock-based compensation expense due to the 
departure of the Company's former CEO within the quarter. 
 

INVESTMENTS, LIQUIDITY, CASH FLOW AND FINANCIAL RESOURCES

(In millions of dollars, except ratios)

 
                                            September 28, 
 As at                                               2025     March 31, 2025 
----------------------------------------  ---------------  ----------------- 
Cash and cash equivalents                   $       197.3    $         225.9 
Debt-to-equity ratio(1)                            0.97:1             1.10:1 
----------------------------------------  ---------------  ----------------- 
(1) Debt is calculated as bank indebtedness, long-term debt and lease 
liabilities. Equity is calculated as total equity less accumulated other 
comprehensive income. 
 
 
                   Three        Three 
                  Months       Months   Six Months   Six Months 
                   Ended        Ended        Ended        Ended 
               September    September    September    September 
                28, 2025     29, 2024     28, 2025     29, 2024 
-----------   ----------   ----------   ----------   ---------- 
Cash, 
 beginning 
 of period    $    188.6   $    185.1   $    225.9   $    170.2 
Total cash 
provided by 
(used in): 
Operating 
 activities         28.5        (44.8)       184.3        (80.2) 
Investing 
 activities        (18.4)      (198.2)       (34.6)      (213.6) 
Financing 
 activities         (2.7)       301.1       (179.6)       366.3 
Net foreign 
 exchange 
 difference          1.3          3.7          1.3          4.2 
------------   ---------    ---------    ---------    --------- 
Cash, end of 
 period       $    197.3   $    246.9   $    197.3   $    246.9 
------------   ---------    ---------    ---------    --------- 
 

ATS Corporation

Interim Condensed Consolidated Statements of Financial Position

(in thousands of Canadian dollars - unaudited)

 
                                             September 28    March 31 
As at                                                2025        2025 
-----------------------------------------  --------------  ---------- 
ASSETS 
Current assets 
Cash and cash equivalents                   $     197,312  $  225,947 
Accounts receivable                               584,069     719,435 
Income tax receivable                              10,617      32,065 
Contract assets                                   551,079     503,552 
Inventories                                       320,568     320,172 
Deposits, prepaids and other assets               124,723     104,179 
-----------------------------------------      ----------   --------- 
                                                1,788,368   1,905,350 
Non-current assets 
Property, plant and equipment                     321,817     325,048 
Right-of-use assets                               128,069     122,291 
Long-term deposits                                  4,614       4,992 
Other assets                                        2,532       7,062 
Goodwill                                        1,410,549   1,394,576 
Intangible assets                                 734,229     758,531 
Deferred income tax assets                        109,370     104,022 
-----------------------------------------      ----------   --------- 
                                                2,711,180   2,716,522 
-----------------------------------------      ----------   --------- 
Total assets                                $   4,499,548  $4,621,872 
-----------------------------------------      ----------   --------- 
LIABILITIES AND EQUITY 
Current liabilities 
Bank indebtedness                           $       7,255  $   27,271 
Accounts payable and accrued liabilities          680,401     665,109 
Income tax payable                                 46,598      40,073 
Contract liabilities                              305,733     330,134 
Provisions                                         22,517      29,960 
Current portion of lease liabilities               34,665      32,694 
Current portion of long-term debt                     176         219 
-----------------------------------------      ----------   --------- 
                                                1,097,345   1,125,460 
Non-current liabilities 
Employee benefits                                  26,693      25,805 
Long-term provisions                                  629       1,000 
Long-term lease liabilities                       100,582      96,699 
Long-term debt                                  1,392,855   1,543,459 
Deferred income tax liabilities                    83,906     100,573 
Other long-term liabilities                        26,510      19,519 
-----------------------------------------      ----------   --------- 
                                                1,631,175   1,787,055 
-----------------------------------------      ----------   --------- 
Total liabilities                           $   2,728,520  $2,912,515 
-----------------------------------------      ----------   --------- 
EQUITY 
Share capital                               $     851,001  $  842,015 
Contributed surplus                                26,939      36,539 
Accumulated other comprehensive income            183,092     166,855 
Retained earnings                                 708,254     660,368 
-----------------------------------------      ----------   --------- 
Equity attributable to shareholders             1,769,286   1,705,777 
Non-controlling interests                           1,742       3,580 
-----------------------------------------      ----------   --------- 
Total equity                                    1,771,028   1,709,357 
-----------------------------------------      ----------   --------- 
Total liabilities and equity                $   4,499,548  $4,621,872 
-----------------------------------------      ----------   --------- 
 

Please refer to complete Interim Condensed Consolidated Financial Statements for supplemental notes which can be found on the Company's profile on SEDAR+ at www.sedarplus.com, the Company's profile on the U.S. Securities and Exchange Commission's website at www.sec.gov, and on the Company's website at www.atsautomation.com.

ATS Corporation

Interim Condensed Consolidated Statements of Income (Loss)

(in thousands of Canadian dollars, except per share amounts - unaudited)

 
                       Three months ended         Six months ended 
-----------------   ------------------------   ---------------------- 
                     September     September    September   September 
                            28            29           28          29 
                          2025          2024         2025        2024 
-----------------   ----------   -----------   ----------  ---------- 
 
Revenues            $  728,456    $  612,781   $1,465,176  $1,307,051 
 
Operating costs 
and expenses 
  Cost of revenues     510,581       432,509    1,027,451     920,132 
  Selling, general 
   and 
   administrative      149,372       138,329      300,507     273,660 
  Restructuring 
   costs                    --        17,075        2,493      17,075 
  Stock-based 
   compensation 
   (recovery)           (6,740)        2,700        1,699       6,423 
------------------   ---------       -------    ---------   --------- 
 
Earnings from 
 operations             75,243        22,168      133,026      89,761 
 
Net finance costs       24,413        23,534       50,054      43,052 
------------------   ---------       -------    ---------   --------- 
 
Income (loss) 
 before income 
 taxes                  50,830        (1,366)      82,972      46,709 
 
Income tax expense 
 (recovery)             17,192          (447)      25,068      12,301 
------------------   ---------       -------    ---------   --------- 
 
Net income (loss)   $   33,638    $     (919)  $   57,904  $   34,408 
------------------   ---------       -------    ---------   --------- 
 
Attributable to 
Shareholders        $   33,679    $     (887)  $   57,796  $   34,395 
Non-controlling 
 interests                 (41)          (32)         108          13 
------------------   ---------       -------    ---------   --------- 
                    $   33,638    $     (919)  $   57,904  $   34,408 
 -----------------   ---------       -------    ---------   --------- 
 
Earnings (loss) 
per share 
attributable to 
shareholders 
Basic and diluted   $     0.34    $    (0.01)  $     0.59  $     0.35 
------------------   ---------       -------    ---------   --------- 
 

Please refer to complete Interim Condensed Consolidated Financial Statements for supplemental notes which can be found on the Company's profile on SEDAR+ at www.sedarplus.com, the Company's profile on the U.S. Securities and Exchange Commission's website at www.sec.gov, and on the Company's website at www.atsautomation.com.

ATS CORPORATION

Interim Condensed Consolidated Statements of Cash Flows

(in thousands of Canadian dollars - unaudited)

 
                     Three months ended          Six months ended 
----------------   ----------------------   -------------------------- 
                    September   September    September    September 
                      28 2025     29 2024      28 2025      29 2024 
----------------   ----------   ---------   ----------   ---------- 
 
Operating 
activities 
Net income (loss)  $   33,638   $    (919)  $   57,904   $   34,408 
Items not 
involving cash 
  Depreciation of 
   property, 
   plant and 
   equipment            8,616       8,977       17,020       16,748 
  Amortization of 
   right-of-use 
   assets               9,848       8,322       18,801       16,404 
  Amortization of 
   intangible 
   assets              20,967      21,979       40,924       43,568 
  Deferred income 
   taxes               (3,256)    (10,882)     (25,270)     (15,778) 
  Other items not 
   involving 
   cash                 3,178      (1,261)        (265)      (1,061) 
  Stock-based 
   compensation        (3,502)      3,223          823        6,626 
  Change in 
   non-cash 
   operating 
   working 
   capital            (40,998)    (74,280)      74,336     (181,154) 
-----------------   ---------    --------    ---------    --------- 
Cash flows 
 provided by 
 (used in) 
 operating 
 activities        $   28,491   $ (44,841)  $  184,273   $  (80,239) 
-----------------   ---------    --------    ---------    --------- 
 
Investing 
activities 
Acquisition of 
 property, plant 
 and equipment     $   (8,135)  $  (8,104)  $  (15,229)  $  (15,210) 
Acquisition of 
 intangible 
 assets               (10,240)     (8,717)     (19,480)     (17,526) 
Business 
 acquisitions, 
 net of cash 
 acquired                  --    (181,669)          --     (181,669) 
Proceeds from 
 disposal of 
 property, plant 
 and equipment             34         268          125          785 
-----------------   ---------    --------    ---------    --------- 
Cash flows used 
 in investing 
 activities        $  (18,341)  $(198,222)  $  (34,584)  $ (213,620) 
-----------------   ---------    --------    ---------    --------- 
 
Financing 
activities 
Bank indebtedness  $    5,098   $   7,657   $  (19,967)  $   13,056 
Repayment of 
 long-term debt       (40,047)   (280,124)    (215,070)    (287,117) 
Proceeds from 
 long-term debt        39,999     595,854       84,999      714,518 
Proceeds from 
 exercise of 
 stock options         10,607          27       11,033           87 
Purchase of 
 non-controlling 
 interest                  --          --       (4,370)          -- 
Repurchase of 
 common shares             --          --      (10,000)     (44,983) 
Acquisition of 
 shares held in 
 trust                 (9,616)    (14,690)      (9,616)     (14,690) 
Principal lease 
 payments              (8,751)     (7,616)     (16,672)     (14,566) 
-----------------   ---------    --------    ---------    --------- 
Cash flows 
 provided by 
 (used in) 
 financing 
 activities        $   (2,710)  $ 301,108   $ (179,663)  $  366,305 
-----------------   ---------    --------    ---------    --------- 
Effect of 
 exchange rate 
 changes on cash 
 and cash 
 equivalents            1,263       3,806        1,339        4,314 
-----------------   ---------    --------    ---------    --------- 
Increase 
 (decrease) in 
 cash and cash 
 equivalents            8,703      61,851      (28,635)      76,760 
Cash and cash 
 equivalents, 
 beginning of 
 period               188,609     185,086      225,947      170,177 
-----------------   ---------    --------    ---------    --------- 
Cash and cash 
 equivalents, end 
 of period         $  197,312   $ 246,937   $  197,312   $  246,937 
-----------------   ---------    --------    ---------    --------- 
 
Supplemental 
 information 
Cash income taxes 
 paid              $   12,115   $  12,190   $   14,104   $   29,416 
Cash interest 
 paid              $   29,639   $  16,661   $   49,648   $   39,690 
-----------------   ---------    --------    ---------    --------- 
 

Please refer to complete Interim Condensed Consolidated Financial Statements for supplemental notes which can be found on the Company's profile on SEDAR+ at www.sedarplus.com, the Company's profile on the U.S. Securities and Exchange Commission's website at www.sec.gov, and on the Company's website at www.atsautomation.com.

Non-IFRS and Other Financial Measures

Throughout this document, management uses certain non-IFRS financial measures, non-IFRS ratios and supplementary financial measures to evaluate the performance of the Company.

The terms "EBITDA", "organic revenue", "adjusted net income", "adjusted earnings from operations", "adjusted revenues", "adjusted EBITDA", "pro forma adjusted EBITDA", "adjusted basic earnings per share", and "free cash flow", are non-IFRS financial measures, "EBITDA margin", "adjusted earnings from operations margin", "adjusted EBITDA margin", "organic revenue growth", "non-cash working capital as a percentage of revenues", and "net debt to pro forma adjusted EBITDA" are non-IFRS ratios, and "operating margin", "Order Bookings", "organic Order Bookings", "organic Order Bookings growth", "Order Backlog", and "book-to-bill ratio" are supplementary financial measures, all of which do not have any standardized meaning prescribed within IFRS and therefore may not be comparable to similar measures presented by other companies. Such measures should not be considered in isolation or as a substitute for measures of performance prepared in accordance with IFRS. In addition, management uses "earnings from operations", which is an additional IFRS measure, to evaluate the performance of the Company. Earnings from operations is presented on the Company's consolidated statements of income as net income excluding income tax expense and net finance costs. Operating margin is an expression of the Company's earnings from operations as a percentage of revenues. EBITDA is defined as earnings from operations excluding depreciation and amortization. EBITDA margin is an expression of the Company's EBITDA as a percentage of revenues. Organic revenue is defined as revenues in the stated period excluding revenues from acquired companies for which the acquired company was not a part of the consolidated group in the comparable period. Organic revenue growth compares the stated period organic revenue with the reported revenue of the comparable prior period. Adjusted earnings from operations is defined as earnings from operations before items excluded from management's internal analysis of operating results, such as amortization expense of acquisition-related intangible assets, acquisition-related transaction and integration costs, restructuring charges, legal settlement costs that arise outside of the ordinary course of business, the mark-to-market adjustment on stock- based compensation and certain other adjustments which would be non-recurring in nature ("adjustment items"). Adjusted earnings from operations margin is an expression of the Company's adjusted earnings from operations as a percentage of revenues. Adjusted revenues are defined as revenues before any adjustment items. Adjusted EBITDA is defined as adjusted earnings from operations excluding depreciation and amortization. Pro forma adjusted EBITDA is adjusted EBITDA on a pro forma basis to reflect full contribution from recent acquisitions. Adjusted EBITDA margin is an expression of the entity's adjusted EBITDA as a percentage of revenues. Adjusted basic earnings per share is defined as adjusted net income on a basic per share basis, where adjusted net income is defined as adjusted earnings from operations less net finance costs and income tax expense, plus tax effects of adjustment items and adjusted for other significant items of a non-recurring nature. Non- cash working capital as a percentage of revenues is defined as the sum of accounts receivable, contract assets, inventories, deposits, prepaids and other assets, less accounts payable, accrued liabilities, provisions and contract liabilities divided by the trailing two fiscal quarter revenues annualized. Free cash flow is defined as cash provided by operating activities less property, plant and equipment and intangible asset expenditures. Net debt to pro forma adjusted EBITDA is the ratio of the net debt of the Company (cash and cash equivalents less bank indebtedness, long-term debt, and lease liabilities) to the trailing twelve month pro forma adjusted EBITDA. Order Bookings represent

new orders for the supply of automation systems, services and products that management believes are firm. Organic Order Bookings are defined as Order Bookings in the stated period excluding Order Bookings from acquired companies for which the acquired company was not a part of the consolidated group in the comparable period. Organic Order Bookings growth compares the stated period organic Order Bookings with the reported Order Bookings of the comparable prior period. Order Backlog is the estimated unearned portion of revenues on customer contracts that are in process and have not been completed at the specified date. Book to bill ratio is a measure of Order Bookings compared to adjusted revenue.

Following amendments to ATS' RSU Plan in 2022 to provide the Company with the option for settlement in shares purchased in the open market and the creation of the employee benefit trust to facilitate such settlement, ATS began to account for equity-settled RSUs using the equity method of accounting. However, prior RSU grants which will be cash-settled and DSU grants which will be cash-settled are accounted for as described in the Company's annual consolidated financial statements and have volatility period over period based on the fluctuating price of ATS' common shares. Certain non-IFRS financial measures (adjusted EBITDA, net debt to pro forma adjusted EBITDA, adjusted earnings from operations and adjusted basic earnings per share) exclude the impact on stock-based compensation expense of the revaluation of DSUs and RSUs resulting specifically from the change in market price of the Company's common shares between periods. Management believes that this adjustment provides insight into the Company's performance, as share price volatility drives variability in the Company's stock-based compensation expense.

Operating margin, adjusted earnings from operations, adjusted revenues, EBITDA, EBITDA margin, adjusted EBITDA, pro forma adjusted EBITDA and adjusted EBITDA margin are used by the Company to evaluate the performance of its operations. Management believes that earnings from operations is an important indicator in measuring the performance of the Company's operations on a pre-tax basis and without consideration as to how the Company finances its operations. Management believes that adjusted revenues, organic revenue and organic revenue growth, when considered with IFRS measures, allow the Company to better measure the Company's performance and evaluate long-term performance trends. Organic revenue growth also facilitates easier comparisons of the Company's performance with prior and future periods and relative comparisons to its peers. Management believes that EBITDA and adjusted EBITDA are important indicators of the Company's ability to generate operating cash flows to fund continued investment in its operations. Management believes that adjusted earnings from operations, adjusted earnings from operations margin, adjusted EBITDA, adjusted net income and adjusted basic earnings per share are important measures to increase comparability of performance between periods. The adjustment items used by management to arrive at these metrics are not considered to be indicative of the business' ongoing operating performance. Management uses the measure "non-cash working capital as a percentage of revenues" to assess overall liquidity. Free cash flow is used by the Company to measure cash flow from operations after investment in property, plant and equipment and intangible assets. Management uses net debt to pro forma adjusted EBITDA as a measurement of leverage of the Company. Order Bookings provide an indication of the Company's ability to secure new orders for work during a specified period, while Order Backlog provides a measure of the value of Order Bookings that have not been completed at a specified point in time. Both Order Bookings and Order Backlog are indicators of future revenues that the Company expects to generate based on contracts that management believes to be firm. Organic Order Bookings and organic Order Bookings growth allow the Company to better measure the Company's performance and evaluate long- term performance trends. Organic Order Bookings growth also facilitates easier comparisons of the Company's performance with prior and future periods and relative comparisons to its peers. Book to bill ratio is used to measure the Company's ability and timeliness to convert Order Bookings into revenues. Management believes that ATS shareholders and potential investors in ATS use these additional IFRS measures and non-IFRS financial measures in making investment decisions and measuring operational results.

A reconciliation of (i) adjusted EBITDA and EBITDA to net income, (ii) adjusted earnings from operations to net income, (iii) adjusted net income to net income, (iv) adjusted basic earnings per share to basic earnings per share (v) free cash flow to its IFRS measure components and (vi) organic revenue to revenue, in each case for the three- and six-months ended September 28, 2025 and September 29, 2024 is contained in this document (see "Reconciliation of Non-IFRS Measures to IFRS Measures"). This document also contains a reconciliation of (i) non-cash working capital as a percentage of revenues and (ii) net debt to their IFRS measure components, in each case at both September 28, 2025 and March 31, 2025 (see "Reconciliation of Non-IFRS Measures to IFRS Measures"). A reconciliation of Order Bookings and Order Backlog to total Company revenues for the three- and six-months ended September 28, 2025 and September 29, 2024 is also contained in this news release (see "Order Backlog Continuity").

Forward-Looking Statements

This news release contains certain statements that may constitute forward-looking information and forward-looking statements within the meaning of applicable Canadian and United States securities laws ("forward-looking statements"). All such statements are made pursuant to the "safe harbour" provisions of Canadian provincial and territorial securities laws and the U.S. Private Securities Litigation Reform Act of 1995. Forward-looking statements include all statements that are not historical facts regarding possible events, conditions or results of operations that ATS believes, expects or anticipates will or may occur in the future, including, but not limited to: the value creation strategy; the Company's strategy to expand organically and through acquisition, and the expected benefits to be derived; disciplined acquisitions; various market opportunities for ATS; expanding in emerging markets; conversion of opportunities into Order Bookings; the announcement of new Order Bookings and the anticipated timeline for delivery; potential impacts on the time to convert opportunities into Order Bookings; the Company's Order Backlog partially mitigating the impact of variable Order Bookings; the expected benefits where the Company engages with customers on enterprise-type solutions; the potential impact of the Company's approach to market and timing of customer decisions on Order Bookings, performance period, and timing of revenue recognition; collection of payments from customers; expected benefits with respect to the Company's efforts to grow its product portfolio and after-sale service revenues; the ability of after-sales revenues and reoccurring revenues to provide some balance to customers' capital expenditure cycles; initiatives in furtherance of the Company's goal of improving its adjusted earnings from operations margin over the long term; the uncertainty of supply chain dynamics; the anticipated range of revenues for the following quarter; expectation of realization of cost and revenue synergies from integration of acquired businesses; non-cash working capital levels as a percentage of revenues in the short-term and the long-term; the expectation to continue investing in non-cash working capital to support growth; planned reorganization activities to improve the cost structure of the organization, reallocate resources to strategic focus areas and improve operational efficiencies, and the expected timing and cost of such reorganization activities; expectation in relation to meeting liquidity and funding requirements for investments; potential to use debt or equity financing to support strategic opportunities and growth strategy; underlying trends driving customer demand; potential impacts of variability in bookings caused by the timing and geographies of customer capital expenditure decisions on larger opportunities; the ability to achieve revenue growth organically and by identifying strategic acquisition opportunities; expected capital expenditures for fiscal 2026; the uncertainty and potential impact on the Company's business and operations due to the current macroeconomic environment including the impacts of inflation, uncertainty caused by the supply chain dynamics, interest rate changes, international trade disputes sparked by tariffs and retaliatory tariffs or other non-tariff measures, and regional conflicts; and the Company's belief with respect to the outcome or impact of any lawsuits, claims, counterclaims and contingencies.

Forward-looking statements are inherently subject to significant known and unknown risks, uncertainties, and other factors that may cause the actual results, performance, or achievements of ATS, or developments in ATS' business or in its industry, to differ materially from the anticipated results, performance, achievements, or developments expressed or implied by such forward-looking statements. Important risks, uncertainties, and factors that could cause actual results to differ materially from expectations expressed in the forward-looking statements include, but are not limited to: the impact of regional or global conflicts; general market performance including capital market conditions and availability and cost of credit; risks related to the international trade disputes sparked by tariffs and retaliatory tariffs or other non-tariff measures, and any further escalation of such trade disputes; risks related to a recession, slowdown, and/or sustained downturn in the economy; performance of the markets that ATS serves; industry challenges in securing the supply of labour, materials, and, in certain jurisdictions, energy sources such as natural gas; impact of inflation; interest rate changes; foreign currency and exchange risk; the relative weakness of the Canadian dollar; risks related to customer concentration; risks related to any customer disagreements; impact of factors such as increased pricing pressure, increased cost of energy and supplies, and delays in relation thereto, and possible margin compression; the regulatory and tax environment; the emergence of new infectious diseases or any epidemic or pandemic outbreak or resurgence, and collateral consequences thereof, including the disruption of economic activity, volatility in capital and credit markets, and legislative and regulatory responses; the impacts of inflation, uncertainty caused by the supply chain dynamics, interest rate changes, international trade disputes sparked by tariffs and retaliatory tariffs or other non-tariff measures, and regional conflicts that have in the past and may in the future lead to significant price and trading fluctuations in the market price for securities in the stock markets, including the TSX and the NYSE; energy shortages and global prices increases; inability to successfully expand organically or through acquisition, due to an inability to grow expertise, personnel, and/or facilities at required rates or to identify, negotiate and conclude one or more acquisitions; or to raise, through debt or equity, or otherwise have available, required capital; that the ATS Business Model ("ABM") is not effective in accomplishing its goals; that ATS is unable to expand in emerging markets, or is delayed in relation thereto, due to any number of reasons, including inability to effectively execute organic or inorganic expansion plans, focus on other business priorities, or local government regulations or delays; that the timing of completion of new Order Bookings is other than as expected due to various reasons, including schedule changes or the customer exercising any right to withdraw the Order Booking or to terminate the program in whole or in part prior to its completion, thereby preventing ATS from realizing on the full benefit of the program; that some or all of the sales funnel is not converted to Order Bookings due to competitive factors or failure to meet customer needs; that the market opportunities ATS anticipates do not materialize or that ATS is unable to exploit such opportunities; failure to convert Order Backlog to revenue and/or variations in the amount of Order Backlog completed in any given quarter; timing of customer decisions related to large enterprise programs and potential for negative impact associated with any cancellations or non-performance in relation thereto; that the Company is not successful in growing its product portfolio and/or service offering or that expected benefits are not realized; that efforts to improve adjusted earnings from operations margin over long-term are unsuccessful, due to any number of reasons, including less than anticipated increase in after-sales service revenues or reduced margins attached to those revenues, inability to achieve lower costs through supply chain management, failure to develop, adopt internally, or have customers adopt, standardized platforms and technologies, inability to maintain current cost structure if revenues were to grow, and failure of ABM to impact margins; that after-sales or reoccurring revenues do not provide the expected balance to customers' expenditure cycles; that revenues are not in the expected range; that acquisitions made are not integrated as quickly or effectively as planned or expected and, as a result, anticipated benefits and synergies are not realized; non-cash working capital as a percentage of revenues operating at a level other than as expected due to reasons, including, the timing and nature of Order Bookings, the timing of payment milestones and payment terms in customer contracts, and delays in customer programs; that planned reorganization activity does not succeed in improving the cost structure of the Company, reallocating resources to strategic focus areas or improving operational efficiencies, or is not completed at the cost or within the timelines expected, or at all; underlying trends driving customer demand will not materialize or have the impact expected; that capital expenditure targets are increased in the future or the Company experiences cost increases in relation thereto; risk that the ultimate outcome of lawsuits, claims, and contingencies give rise to material liabilities for which no provisions have been recorded; the consequence of activist initiatives on the business performance, results, or share price of the Company; the impact of analyst reports on price and trading volume of ATS' shares; and other risks and uncertainties detailed from time to time in ATS' filings with securities regulators, including, without limitation, the risk factors described in ATS' annual information form for the fiscal year ended March 31, 2025, which are available on the System for Electronic Data Analysis and Retrieval+ (SEDAR+) at www.sedarplus.com and on the U.S. Securities Exchange Commission's Electronic Data Gathering, Analysis and Retrieval System (EDGAR) at www.sec.gov. ATS has attempted to identify important factors that could cause actual results to materially differ from current expectations, however, there may be other factors that cause actual results to differ materially from such expectations.

Forward-looking statements are necessarily based on a number of estimates, factors, and assumptions regarding, among others, management's current plans, estimates, projections, beliefs and opinions, the future performance and results of the Company's business and operations; the ability of ATS to execute on its business objectives; the effectiveness of ABM in accomplishing its goals; the ability to successfully implement margin expansion initiative; management's assessment as to the project schedules across all customer contracts in Order Backlog, faster-turn product and services revenues, expected delivery timing of third-party equipment and operational capacity; initiatives in furtherance of the Company's goal of improving its adjusted earnings from operations margin over the long term; the anticipated growth in the life sciences, food & beverage, consumer products, and energy markets; the ability to seek out, enter into and successfully integrate acquisitions; ongoing cost inflationary pressures and the Company's ability to respond to such inflationary pressures; the effects of foreign currency exchange rate fluctuations on its operations; the Company's competitive position in the industry; the Company's ability to adapt and develop solutions that keep pace with continuing changes in technology and customer needs; the ability to maintain mutually beneficial relationships with the Company's customers; and general economic and political conditions, and global events, including any epidemic or pandemic outbreak or resurgence, and the international trade disputes sparked by tariffs and retaliatory tariffs or other non-tariff measures, and any further escalation of such trade disputes.

Forward-looking statements included in this news release are only provided to understand management's current expectations relating to future periods and, as such, are not appropriate for any other purpose. Although ATS believes that the expectations reflected in such forward-looking statements are reasonable, such statements involve risks and uncertainties, and ATS cautions you not to place undue reliance upon any such forward-looking statements, which speak only as of the date they are made. ATS does not undertake any obligation to update forward-looking statements contained herein other than as required by law.

Certain forward-looking information included in this news release may also constitute a "financial outlook" within the meaning of applicable securities laws. Financial outlook involves statements about ATS' prospective financial performance, financial position or cash flows that is based on and subject to the assumptions about future economic conditions and courses of action described above as well as management's assessment of project schedules across all customer contracts in Order Backlog, expectations for faster-turn product and services revenues, expected delivery timing of third-party equipment and operational capacity. Such assumptions are based on management's assessment of the relevant information currently available and any financial outlook included herein is provided for the purpose of helping readers understand management's current expectations and plans for the future as of the date hereof. The actual results of ATS' operations may vary from the amounts set forth in any financial outlook and such variances may be material. Readers are cautioned that reliance on any financial outlook may not be appropriate for other purposes or in other circumstances and that the risk factors described above

and other factors may cause actual results to differ materially from any financial outlook.

View source version on businesswire.com: https://www.businesswire.com/news/home/20251105417691/en/

 
    CONTACT:    For more information, contact: 

David Ocampo

Head of Investor Relations

ATS Corporation

730 Fountain Street North

Cambridge, ON, N3H 4R7

(519) 653-6500

docampo@atsautomation.com

For general media inquiries, contact:

Matthew Robinson

Director, Corporate Affairs & Communications

ATS Corporation

730 Fountain Street North

Cambridge, ON, N3H 4R7

(519) 653-6500

mrobinson@atsautomation.com

 
 

(END) Dow Jones Newswires

November 05, 2025 06:00 ET (11:00 GMT)

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