Press Release: EQB reports fourth quarter and fiscal 2025 results

Dow Jones12-04

TORONTO, Dec. 3, 2025 /CNW/ - EQB Inc. (TSX: EQB) today reported financial results for the fourth quarter and the fiscal year ended October 31, 2025.

"Fiscal 2025 was a difficult year for EQB. We responded by announcing a one-time restructuring program in the fourth quarter which drove a charge of $92 million pre-tax. This significantly improves our cost structure and creates a foundation for better efficiency, operating leverage and ROE," said Chadwick Westlake, President and CEO. "Our new leadership team is focused on growing our core franchise, rapidly accelerating our Challenger Bank products and expanding our capabilities for the benefit of all Canadians. The transformative announcement of the acquisition of PC Financial and strategic partnership with Loblaw adds further strength to our outlook and complements the many great organic opportunities we have as a diversified Canadian lender and owner of EQ Bank, the top banking brand in Canada now nearing $10 billion in deposits. With our strong talent, capital and technology, combined with prudent and disciplined risk and cost management, our goal is to deliver lasting value for our stakeholders as a customer-first disruptor."

   -- Adjusted diluted EPS1: Q4 $1.53 (-39% y/y) and FY25 $8.90 (-19% y/y) 
      (reported Q4 ($0.25) and FY25 $6.65) 
 
   -- Adjusted net income1: Q4 $63.5 million (-37% y/y) and FY25 $354.2 million 
      (-19% y/y) (reported Q4 ($4.8 million) and FY25 $266.6 million) 
 
   -- Adjusted PPPT2: Q4 $143.1 million (-17% y/y) and FY25 $617.7 million 
      (-11% y/y) (reported Q4 $55.6 million and FY25 $508.9 million) 
 
   -- Adjusted ROE1: Q4 7.5% and FY25 11.3% (reported Q4 (1.2%) and FY25 8.5%) 
 
   -- Adjusted revenue1: Q4 $308.1 million (-4% y/y) and FY25 $1.26 billion 
      (-1% y/y) (reported Q4 $317.1 million and FY25 $1.26 billion) 
 
   -- Adjusted net interest margin $(NIM)$1,3: Q4 2.01% and FY25 2.07%, (-8 bps 
      y/y) (reported Q4 2.17% and FY25 2.11%) 
 
   -- Book value per share: $81.31, +5% y/y 
 
   -- Total AUM + AUA3: $138 billion, +1% q/q +9% y/y 
 
   -- EQ Bank customers: 607,000, +4% q/q and +18% y/y 
 
   -- Common share dividends declared: $0.57 per share, +4% q/q and +16% y/y 
 
   -- Capital: CET1 ratio of 13.3% and total capital ratio of 15.8% 

Strong lending growth with loans under management (LUM) up 10% y/y

   -- In Commercial Banking, total LUM grew +20% y/y, reflecting and 
      highlighting strength in the insured multi-unit residential portfolio, 
      resilience of the insured lending platform and market leading position. 
      The strong risk profile of this portfolio was retained with more than 80% 
      of total LUM being insured under CMHC programs 
 
   -- In Personal Banking, the single-family uninsured portfolio grew +4% y/y 
      as healthy customer retention and renewal rates offset the impact of 
      steady, but subdued, origination levels in a less active housing market. 
      The decumulation lending portfolio (reverse mortgages and insurance 
      lending) grew +36% y/y to $2.9 billion, with market share gains supported 
      by demographic trends including the movement to age in place 

EQ Bank: deposits increased to nearly $10 billion and welcomed 21,000 new retail and business customers in Q4, +18% y/y

   -- EQ Bank deposits accelerated in FY25, closing the year at nearly $10 
      billion ($9.9 billion, +10% y/y) now with 607,000 total customers, +18% 
      y/y. Deposit growth was generated by continued demand for EQ Bank's 
      innovative products such as its Notice Savings Account, payroll deposit 
      program and new Business Banking platform that fundamentally improves 
      competitive choice in banking 
 
   -- Business Banking platform was launched in Q4 with a healthy product 
      release pipeline. The platform was enthusiastically received by small 
      business customers drawn to a differentiated, all-digital offering that 
      provides greater value 
 
   -- EQ Bank named top banking brand in Canada and North American by Financial 
      Times' leading magazine on international finance, The Banker, for its 
      compelling brand story, momentum and likelihood of growing market share 

Prudent provisioning accounts for current macroeconomic headwinds

   -- EQB's adjusted provision for credit losses $(PCL)$ was $132 million in FY25 
      (reported $137 million) as higher impairments and performing allowances 
      in the personal and commercial portfolios were driven by weaker housing 
      market and uncertainty associated with GDP and unemployment versus a year 
      ago. This was partly offset by lower equipment financing PCL 
 
   -- The Bank is appropriately reserved for credit losses with net allowances 
      as a percentage of total loan assets of 41 bps, compared to 32 bps at Q4 
      2024. The increase was across all segments and driven by prudent 
      provisioning against the performing loan book considering elevated 
      macroeconomic uncertainty 

Expense growth and operating leverage proactively addressed by decisive Q4 restructuring program

   -- Executed strategic restructuring and streamlining program to enhance 
      flexibility, improve efficiency and align costs to high-impact 
      initiatives where EQB can generate strong ROE and growth 
 
   -- Final restructuring, severance and impairment charges totalled $92 
      million pre-tax, composed of $22.7 million in severance costs and $69.3 
      million in non-operating asset impairment charges 
 
   -- EQB's adjusted efficiency ratio for 2025 was 50.9%, +5.7% y/y (reported 
      59.7%, +12.4% y/y) 

Dividend increase, share buybacks reflect disciplined approach to returning capital to shareholders

   -- EQB declared a dividend of $0.57 per common share payable on December 31, 
      2025, to shareholders of record as of December 15, 2025, representing a 
      16% increase from the dividend paid in December 2024 and a 4% increase 
      from the dividend paid in September 2025 
 
   -- EQB purchased and cancelled 1,023,748 common shares through its active 
      Normal Course Issue Bid (NCIB) and intends to renew its NCIB in FY26 to 
      support attractive return of capital for shareholders4 

"EQB has three financial priorities for fiscal 2026: drive growth, thoughtfully manage expenses and maintain strong risk management practices," said Anilisa Sainani, CFO. "Recent targeted actions to manage expense growth along with prudent credit provisioning create the foundation to deliver on these priorities. Core business growth will come from disciplined organic initiatives to expand our lending market share positions and serve our EQB customers, both retail and business, with differentiated digital products. We expect to significantly bolster these organic growth opportunities with the announcement to acquire PC Financial and strategic partnership with Loblaw. In all our actions, we are committed to creating shareholder value."

Analyst conference call and webcast: 10:30 a.m. ET on December 4, 2025

EQB's Chadwick Westlake, President and CEO, Anilisa Sainani, CFO, and Marlene Lenarduzzi, CRO, will host EQB's annual earnings call and webcast. The listen-only webcast with accompanying slides will be available at eqb.investorroom.com. To access the conference call with operator assistance, dial 416-945-7677 five minutes prior to the start time.

 
(1) Adjusted measures and ratios are Non-Generally 
 Accepted Accounting Principles (GAAP) measures and 
 ratios. Adjusted measures and ratios are calculated 
 in the same manner as reported measures and ratios, 
 except that financial information included in the 
 calculation of adjusted measures and ratios is adjusted 
 to exclude the impact of one-time acquisition and 
 integration related costs, and certain items which 
 management determines would have a significant impact 
 on a reader's assessment of business performance. 
 For additional information and a reconciliation of 
 reported results to adjusted results, see the "Non-GAAP 
 financial measures and ratios" section. 
(2) PPPT represents pre-provision-pre-tax income, 
 a non-GAAP measure of financial performance. 
(3) These are non-GAAP measures, see the "Non-GAAP 
 financial measures and ratios" section. 
(4) Subject to regulatory approvals. 
 

CONSOLIDATED FINANCIAL STATEMENTS

Consolidated balance sheets

 
($000s) As at                               October 31, 2025  October 31, 2024 
Assets: 
 Cash and cash equivalents                           717,253           591,641 
 Restricted cash                                   1,326,684           971,987 
 Securities purchased under reverse 
  repurchase agreements                            1,604,165         1,260,118 
 Investments                                       1,645,864         1,627,314 
 Loans 
 Loans -- Personal                                31,857,508        32,325,379 
 Loans -- Commercial                              14,581,966        14,872,960 
 Allowance for credit losses                       (206,801)         (164,421) 
                                                  46,232,673        47,033,918 
 Securitization retained interests                 1,028,623           813,719 
 Deferred tax assets                                  36,429            36,104 
 Other assets 
 Derivative financial instruments                    242,799           260,678 
 Intangible assets                                   148,623           198,640 
 Goodwill                                             92,545           110,580 
 Investment in associate                              49,884            50,046 
 Other                                               368,179           279,176 
                                                     902,030           899,120 
Total assets                                      53,493,721        53,233,921 
Liabilities and Equity 
Liabilities: 
 Deposits                                         36,616,511        33,739,612 
 Securitization liabilities                       11,197,477        14,594,304 
 Obligations under repurchase agreements             104,568                 - 
 Deferred tax liabilities                            199,151           177,933 
 Funding facilities                                1,454,087           946,956 
 Other liabilities 
 Derivative financial instruments                     94,742           121,727 
 Other                                               615,386           515,204 
                                                     710,128           636,931 
Total liabilities                                 50,281,922        50,095,736 
Equity: 
 Common shares                                       503,060           505,876 
 Other equity instruments                            147,360           147,440 
 Contributed deficit                                (15,014)          (17,374) 
 Retained earnings                                 2,566,475         2,483,309 
 Accumulated other comprehensive income                1,684             8,555 
Total shareholders' equity                         3,203,565         3,127,806 
Non-controlling interests                              8,234            10,379 
Total equity                                       3,211,799         3,138,185 
Total liabilities and equity                      53,493,721        53,233,921 
 

Consolidated statements of income

 
($000s, except per share amounts) Year ended              2025       2024 
Interest income: 
 Loans -- Personal                                        1,858,271  1,945,011 
 Loans -- Commercial                                        881,675  1,019,682 
 Investments(1)                                              85,550     89,834 
 Other                                                       98,804    108,082 
                                                          2,924,300  3,162,609 
Interest expense: 
 Deposits                                                 1,320,094  1,490,075 
 Securitization liabilities(1)                              476,955    523,069 
 Funding facilities                                          31,023     50,940 
 Other                                                        2,537     25,364 
                                                          1,830,609  2,089,448 
Net interest income(1)                                    1,093,691  1,073,161 
Non-interest revenue: 
 Fees and other income                                       79,241     81,087 
 Net gains on loans and investments                          14,616     20,279 
 Gain on sale from securitization activities(1)              62,161     66,348 
 Net gains on hedging and derivatives                        12,092     14,567 
                                                            168,110    182,281 
Revenue                                                   1,261,801  1,255,442 
Provision for credit losses                                 137,431    107,013 
Revenue after provision for credit losses                 1,124,370  1,148,429 
Non-interest expenses: 
 Compensation and benefits                                  326,776    272,346 
 Product costs                                              146,506     89,046 
 Technology and system costs                                 97,729     82,374 
 Marketing and corporate expenses                            90,895     77,849 
 Regulatory, legal and professional fees                     62,312     55,631 
 Premises                                                    28,653     16,853 
                                                            752,871    594,099 
Income before income taxes                                  371,499    554,330 
Income taxes                                                104,891    152,658 
Net income                                                  266,608    401,672 
Dividends on preferred shares                                     -      8,140 
Distribution to LRCN holders                                  8,820      2,586 
Net income available to common shareholders and 
 non-controlling 
 interests                                                  257,788    390,946 
Net income attributable to: 
 Common shareholders                                        256,475    389,836 
 Non-controlling interests                                    1,313      1,110 
                                                            257,788    390,946 
Earnings per share: 
 Basic                                                         6.70      10.19 
 Diluted                                                       6.56      10.11 
 
 
(1)  Effective November 1, 2024, interest income earned 
      on securitized retained interests is reported in Interest 
      income -- Investments and interest expense incurred 
      on servicing liabilities is reported in Interest expense 
      -- Securitization liabilities. Previously, these amounts 
      were included in Non-interest revenue. Prior period 
      comparative figures have been updated to conform to 
      current period presentation. 
 

Consolidated statements of comprehensive income

 
($000s) Year ended                                          2025      2024 
Net income                                                   266,608   401,672 
Other comprehensive income -- items that will be 
reclassified 
subsequently to income 
Debt instruments at Fair Value through Other Comprehensive 
 Income: 
 Net change in gains on fair value                            18,385    68,127 
 Provision for credit losses recognized to income                400         - 
 Reclassification of net gains to income                    (10,532)  (54,147) 
Other comprehensive income -- items that will not 
 be reclassified subsequently to income: 
Equity instruments designated at Fair Value through 
 Other Comprehensive Income: 
 Net change in gains on fair value                               868     1,176 
 Reclassification of net (gains) losses to retained 
  earnings                                                     (868)       248 
                                                               8,253    15,404 
Income tax expense                                           (2,197)   (4,063) 
                                                               6,056    11,341 
Cash flow hedges: 
   Net change in unrealized gains (losses) on fair value       5,546  (22,798) 
   Reclassification of net gains to income                  (31,952)   (7,377) 
                                                            (26,406)  (30,175) 
Income tax recovery                                            6,486     8,174 
                                                            (19,920)  (22,001) 
Total other comprehensive loss                              (13,864)  (10,660) 
Total comprehensive income                                   252,744   391,012 
Total comprehensive income attributable to: 
   Common shareholders                                       242,611   379,176 
   Other equity holders                                        8,820    10,726 
   Non-controlling interests                                   1,313     1,110 
                                                             252,744   391,012 
 

Consolidated statements of changes in equity

 
2025 
                  Common                  Contributed  Retained   Accumulated other 
                   Shares                  Deficit      Earnings   comprehensive income (loss) 
                             Other                                Cash      Financial    Total     Attributable  Non-         Total 
                             equity                                Flow     Instruments             to equity    controlling 
                             instruments                           Hedges   at FVOCI                holders      interests 
Balance, 
 beginning of 
 year              505,876       147,440     (17,374)  2,483,309    21,617     (13,062)     8,555     3,127,806       10,379  3,138,185 
Net Income               -             -            -    265,295         -            -         -       265,295        1,313    266,608 
Realized losses 
 on sale of 
 shares, net of 
 tax                     -             -            -    (6,377)         -            -         -       (6,377)            -    (6,377) 
Transfer of AOCI 
 losses to 
 retained 
 earnings, net 
 of tax                  -             -            -          -         -        6,859     6,859         6,859            -      6,859 
Transfer of AOCI 
 losses to 
 income, net of 
 tax                     -             -            -          -         -          134       134           134            -        134 
Other 
 comprehensive 
 loss, net of 
 tax                     -             -            -          -  (19,920)        6,056  (13,864)      (13,864)            -   (13,864) 
Exercise of 
 stock options       8,419             -            -          -         -            -         -         8,419            -      8,419 
Common shares 
 repurchased and 
 cancelled, net 
 of tax           (13,204)             -            -   (84,121)         -            -         -      (97,325)            -   (97,325) 
Issuance cost, 
 net of tax              -          (80)            -          -         -            -         -          (80)            -       (80) 
Limited recourse 
 capital note 
 distributions, 
 net of 
 tax                     -             -            -    (8,820)         -            -         -       (8,820)            -    (8,820) 
Common share 
 dividends               -             -            -   (79,728)         -            -         -      (79,728)      (2,299)   (82,027) 
Put option -- 
 non-controlling 
 interests               -             -      (4,552)          -         -            -         -       (4,552)            -    (4,552) 
Acquisition of 
 non-controlling 
 interests               -             -        4,242    (3,083)         -            -         -         1,159      (1,159)          - 
Stock-based 
 compensation            -             -        4,639          -         -            -         -         4,639            -      4,639 
Transfer 
 relating to the 
 exercise of 
 stock options       1,969             -      (1,969)          -         -            -         -             -            -          - 
Balance, end of 
 year              503,060       147,360     (15,014)  2,566,475     1,697         (13)     1,684     3,203,565        8,234  3,211,799 
 
 
($000s)                      2024 
                  Preferred  Common                 Contributed  Retained   Accumulated other 
                   Shares    Shares                  Deficit      Earnings  comprehensive income 
                                                                            (loss) 
                                       Other                                Cash      Financial    Total     Attributable  Non-         Total 
                                       equity                                Flow     Instruments             to equity    controlling 
                                       instruments                           Hedges   at FVOCI                holders      interests 
Balance, 
 beginning of 
 year               181,411  471,014             -       12,795  2,185,480    43,618     (48,775)   (5,157)     2,845,543            -  2,845,543 
Non-controlling 
 interest on 
 acquisition              -        -             -            -          -         -            -         -             -       10,770     10,770 
Net Income                -        -             -            -    400,562         -            -         -       400,562        1,110    401,672 
Realized losses 
 on sale of 
 shares, net of 
 tax                      -        -             -            -   (23,056)         -            -         -      (23,056)            -   (23,056) 
Transfer of AOCI 
 losses to 
 retained 
 earnings, net 
 of tax                   -        -             -            -          -         -       22,875    22,875        22,875            -     22,875 
Transfer of AOCI 
 losses to 
 income, net of 
 tax                      -        -             -            -          -         -        1,497     1,497         1,497            -      1,497 
Other 
 comprehensive 
 loss, net of 
 tax                      -        -             -            -          -  (22,001)       11,341  (10,660)      (10,660)            -   (10,660) 
Common shares 
 issued                   -   11,000             -            -          -         -            -         -        11,000            -     11,000 
Exercise of 
 stock options            -   20,290             -            -          -         -            -         -        20,290            -     20,290 
Redemption of 
 preferred 
 shares           (181,411)        -             -            -    (2,371)         -            -         -     (183,782)            -  (183,782) 
Limited recourse 
 capital notes 
 issued                   -        -       150,000            -          -         -            -         -       150,000            -    150,000 
Issuance cost, 
 net of tax               -        -       (2,560)            -          -         -            -         -       (2,560)            -    (2,560) 
Limited recourse 
 capital note 
 distributions, 
 net of 
 tax                      -        -             -            -    (2,586)         -            -         -       (2,586)            -    (2,586) 
Dividends: 
 Preferred 
  shares                  -        -             -            -    (8,140)         -            -         -       (8,140)            -    (8,140) 
 Common shares            -        -             -            -   (66,580)         -            -         -      (66,580)      (1,501)   (68,081) 
Put option -- 
 non-controlling 
 interests                -        -             -     (30,613)          -         -            -         -      (30,613)            -   (30,613) 
Stock-based 
 compensation             -        -             -        4,016          -         -            -         -         4,016            -      4,016 
Transfer 
 relating to the 
 exercise of 
 stock options            -    3,572             -      (3,572)          -         -            -         -             -            -          - 
Balance, end of 
 year                     -  505,876       147,440     (17,374)  2,483,309    21,617     (13,062)     8,555     3,127,806       10,379  3,138,185 
 

Consolidated statements of cash flows

 
($000s) Year ended                                    2025         2024 
CASH FLOWS FROM OPERATING ACTIVITIES 
Net income                                                266,608      401,672 
Adjustments for non-cash items in net income: 
 Financial instruments at fair value through income      (62,388)       13,152 
 Amortization of premiums/discount                        (9,055)     (14,908) 
 Amortization of capital and intangible assets             67,948       60,036 
 Provision for credit losses                              137,431      107,013 
 Impairment on intangible assets and goodwill              56,544            - 
 Securitization gains                                    (62,161)     (66,348) 
 Stock-based compensation                                   4,639        4,016 
 Income taxes                                             104,891      152,658 
 Securitization retained interests                        174,863      129,719 
Changes in operating assets and liabilities: 
 Restricted cash                                        (354,696)    (204,792) 
 Securities purchased under reverse repurchase 
  agreements                                            (344,046)    (351,285) 
 Loans receivable, net of securitizations                 435,065     (58,571) 
 Other assets                                            (13,106)     (53,917) 
 Deposits                                               2,822,487    1,597,115 
 Securitization liabilities                           (3,438,557)       25,422 
 Obligations under repurchase agreements                  104,568  (1,128,238) 
 Funding facilities                                       507,132    (784,631) 
 Other liabilities                                         81,907      (8,314) 
Income taxes paid                                       (108,134)     (98,042) 
Cash flows from (used in) from operating activities       371,940    (278,243) 
CASH FLOWS FROM FINANCING ACTIVITIES 
   Proceeds from issuance of common shares                  8,419       31,290 
   Common shares repurchased                             (97,325)            - 
   Redemption of preferred shares                               -    (183,782) 
 Net proceeds from issuance of limited recourse 
  notes                                                         -      147,440 
   Distributions to other equity holders                  (8,820)      (2,586) 
   Dividends paid on preferred shares                           -      (8,140) 
   Dividends paid on common shares                       (82,027)     (66,580) 
Cash flows used in financing activities                 (179,753)     (82,358) 
CASH FLOWS FROM INVESTING ACTIVITIES 
 Purchase of investments                                (405,136)    (351,650) 
 Proceeds from sale or redemption of investments          374,662      871,021 
 Acquisition of subsidiary                                (4,242)     (75,483) 
 Investment in associate                                        -     (50,000) 
 Net change in Canada Housing Trust re-investment 
  accounts                                                 53,032       76,243 
 Purchase of capital assets and system development 
  costs                                                  (84,891)     (67,363) 
Cash flows (used in) from investing activities           (66,575)      402,768 
Net increase in cash and cash equivalents                 125,612       42,167 
Cash and cash equivalents, beginning of year              591,641      549,474 
Cash and cash equivalents, end of year                    717,253      591,641 
Supplemental statement of cash flows disclosures 
Cash flows from operating activities include: 
Interest received                                       2,803,950    2,922,693 
Interest paid                                         (1,740,308)  (1,747,235) 
Dividends received                                            350        1,944 
 

About EQB Inc.

EQB Inc. (TSX: EQB) is a leading digital financial services company with $138 billion in combined assets under management and administration (as at October 31, 2025). It offers banking services through Equitable Bank, a wholly owned subsidiary and Canada's seventh largest bank by assets, and wealth management through ACM Advisors, a majority owned subsidiary specializing in alternative assets. As Canada's Challenger Bank$(TM)$, Equitable Bank has a clear mission to drive change in Canadian banking to enrich people's lives. It leverages technology to deliver exceptional personal and commercial banking experiences and services to nearly 780,000 customers and more than six million credit union members through its businesses. Through its digital EQ Bank platform (eqbank.ca) its customers have named it one of Canada's top banks on the Forbes World's Best Banks list since 2021.

Please visit eqb.investorroom.com for more details or connect with us on LinkedIn.

Investor contact:

Lemar Persaud

VP and Head of IR

investor_enquiry@eqb.com

Media contact:

Maggie Hall

Director, PR & Communications

maggie.hall@eqb.com

Cautionary Note Regarding Forward-Looking Statements

Statements made by EQB in the sections of this news release, in other filings with Canadian securities regulators and in other communications include forward-looking statements within the meaning of applicable securities laws (forward-looking statements). These statements include, but are not limited to, statements about EQB's objectives, strategies and initiatives, financial performance expectation, statements with respect to EQB's intention to renew and/or make share repurchases under its NCIB, and other statements made herein, whether with respect to EQB's businesses or the Canadian economy. Generally, forward-looking statements can be identified by the use of forward-looking terminology such as "plans", "expects" or "does not expect", "is expected", "budget", "intends", "scheduled", "planned", "estimates", "forecasts", "intends", "anticipates" or "does not anticipate", or "believes", or variations of such words and phrases which state that certain actions, events or results "may", "could", "would", "might" or "will be taken", "occur" or "be achieved", or other similar expressions of future or conditional verbs. These statements include, but are not limited to, statements relating to the expected impact of the Acquisition (as defined herein), the anticipated benefits of the Acquisition, including the expected impact on EQB's size, operations, capabilities, growth drivers and opportunities, activities, attributes, profile, business services portfolio and loans, revenue and assets mix, market position, profitability, performance, and strategy; the expected impact of the Acquisition on EQB's financial performance; expectations regarding EQB's business model, plans and strategy, the maintenance of CET1 ratio and changes in adjusted EPS; retention of PC Financial management and employees and the strategic fit and complementarity of PC Financial and Equitable Bank; anticipated synergies and estimated transaction and integration costs and the timing of incurrence thereof, as well as EQB's financial performance objectives, vision and strategic goals, the economic and market review and outlook, the regulatory environment in which we operate, the outlook and priorities for each of its business lines, the risk environment including liquidity and funding risk, and statements by EQB representatives.

Forward-looking statements are subject to known and unknown risks, uncertainties and other factors that may cause the actual results, level of activity, closing of transactions, performance or achievements of EQB to be materially different from those expressed or implied by such forward-looking statements, including but not limited to risks related to capital markets and additional funding requirements, fluctuating interest rates and general economic conditions including, without limitation global geopolitical risk, uncertainty arising from ongoing United States/Canada tariff concerns and related impacts, business acquisition, legislative and regulatory developments, changes in accounting standards, the nature of our customers and rates of default, the successful and timely approval of the Acquisition, the integration of PC Financial and the realization of the anticipated benefits and synergies of the Acquisition in the timeframe anticipated, including impact and accretion in various financial metrics; the ability to retain management and key employees of PC Financial; and competition as well as those factors discussed under the heading "Risk Management" in EQB's Q4 Management's Discussion and Analysis (MD&A) and in EQB's documents filed on SEDAR+ at www.sedarplus.ca.

All material assumptions used in making forward-looking statements are based on management's knowledge of current business conditions and expectations of future business conditions and trends, including their knowledge of the current credit, interest rate and liquidity conditions affecting EQB and the Canadian economy. Although EQB believes the assumptions used to make such statements are reasonable at this time and has attempted to identify in its continuous disclosure documents important factors that could cause actual results to differ materially from those contained in forward-looking statements, there may be other factors that cause results not to be as anticipated, estimated or intended. Certain material assumptions are applied by EQB in making forward-looking statements, including without limitation, assumptions regarding its continued ability to fund its mortgage business, a continuation of the current level of economic uncertainty that affects real estate market conditions, continued acceptance of its products in the marketplace, as well as no material changes in its operating cost structure and the current tax regime. There can be no assurance that such statements will prove to be accurate, as actual results and future events could differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on forward-looking statements. EQB does not undertake to update any forward-looking statements that are contained herein, except in accordance with applicable securities laws.

Non-Generally Accepted Accounting Principles (GAAP) Financial Measures and Ratios

To enable readers to better assess trends in underlying business performance and increase consistency with the reporting regimens used by other leading Canadian financial institutions, EQB provides adjusted results in parallel with reported measures. Adjusted results are non-GAAP financial measures that enable readers to assess underlying business results and trends. Adjustments listed below are presented on a pre-tax basis:

2025

   -- $17.7 million decrease in net interest income due to non-recurring fair 
      value adjustments on covered bonds and interest on securitizations; 
 
   -- $92.0 million final restructuring, severance and impairment charges as 
      outlined in the Key corporate events section of this report, of which 
      $12.8 million reflects impairments on non-operating assets related to the 
      Equipment financing business and $79.2 million of restructuring charges 
      including goodwill and intangible asset impairments and severance 
      provisions; 
 
   -- $8.7 million non-recurring transaction fees; 
 
   -- $7.9 million Concentra Bank and ACM acquisition related intangible asset 
      amortization; 
 
   -- $7.0 million new office lease related costs prior to occupancy; 
 
   -- $6.5 million professional fees related to the Acquisition; 
 
   -- $2.6 million accelerated long-term incentive expense following the former 
      CEO's passing; 
 
   -- $1.8 million non-recurring operational effectiveness expenses and 
      acquisition and integration-related costs; and 
 
   -- $5.0 million provision for credit losses associated with an equipment 
      financing purchase facility. 

2024

   -- $8.8 million covered bond fair value adjustments; 
 
   -- $9.3 million Concentra Bank and ACM acquisition related intangible asset 
      amortization; 
 
   -- $2.2 million new office lease related costs prior to occupancy; 
 
   -- $11.2 million non-recurring operational effectiveness expenses and 
      acquisition and integration-related costs associated with Concentra and 
      ACM; and 
 
   -- $16.1 million provision for credit losses associated with an equipment 
      financing purchase facility; and 
 
   -- $1.7 million provision for credit losses due to a one-time change in ECL 
      methodology from five to four economic scenarios and adjusting associated 
      weights. 

The following table presents a reconciliation of GAAP reported financial results to non-GAAP adjusted financial results.

 
Reconciliation of     For the three months ended          For the year ended 
reported and 
adjusted financial 
results 
($000, except share   31-Oct-25   31-Jul-25   31-Oct-24   31-Oct-25   31-Oct-24 
and per share 
amounts) 
Reported results 
Net interest 
 income(1)               286,427     258,483     261,762   1,093,691   1,073,161 
Non-interest 
 revenue(1)               30,660      47,646      51,010     168,110     182,281 
Revenue                  317,087     306,129     312,772   1,261,801   1,255,442 
Non-interest expense     261,472     170,954     153,625     752,871     594,099 
Pre-provision 
 pre-tax income(2)        55,615     135,175     159,147     508,930     661,343 
Provision for credit 
 loss                     54,551      33,968      47,987     137,431     107,013 
Income taxes               5,822      27,843      31,740     104,891     152,658 
Net income               (4,758)      73,364      79,420     266,608     401,672 
Net income available 
 to common 
 shareholders            (9,474)      73,014      75,382     256,475     389,836 
Adjustments 
Net interest income 
 -- interests and 
 covered bond 
 fair value 
 adjustments            (21,784)       4,035       8,804    (17,749)       8,804 
Non-interest revenue 
 -- non-operating 
 asset impairments      (12,809)           -           -    (12,809)           - 
Non-interest 
 expenses -- 
 restructuring, 
 severance, 
 and impairments        (79,236)           -           -    (79,236)           - 
Non-interest 
 expenses -- 
 non-recurring 
 transaction 
 fees                    (8,706)           -           -     (8,706)           - 
Non-interest 
 expenses -- 
 intangible asset 
 amortization            (1,969)     (1,969)     (2,115)     (7,876)     (9,334) 
Non-interest 
 expenses -- new 
 office lease 
 related 
 costs                      (15)       (857)     (2,208)     (7,024)     (2,208) 
Non-interest 
 expenses -- related 
 to professional 
 fees 
 described above         (6,505)           -           -     (6,505)           - 
Non-interest 
 expenses -- 
 accelerated 
 incentive expense             -     (2,594)           -     (2,594)           - 
Non-interest 
 expenses -- 
 non-recurring 
 operational 
 effectiveness and 
 acquisition-related 
 costs(3)                      -           -       (755)     (1,782)    (11,171) 
Provision for credit 
 loss -- equipment 
 financing                     -           -    (16,085)     (5,018)    (16,085) 
Provision for credit 
 loss -- ECL 
 methodology change 
 and weights                   -           -           -           -     (1,698) 
Pre-tax adjustments       87,456       9,455      29,967     113,801      49,300 
Income taxes -- tax 
 impact on above 
 adjustments(4)           19,215       2,561       7,988      26,229      12,997 
Post-tax adjustments 
 -- net income            68,241       6,894      21,979      87,572      36,303 
Adjustments 
 attributed to 
 minority interests        (228)       (230)       (288)       (978)       (912) 
Post-tax adjustments 
 -- net income to 
 common shareholders      68,013       6,664      21,691      86,594      35,391 
Adjusted results 
Net interest 
 income(1)               264,643     262,518     270,566   1,075,942   1,081,965 
Non-interest 
 revenue(1)               43,469      47,646      51,010     180,919     182,281 
Revenue                  308,112     310,164     321,576   1,256,861   1,264,246 
Non-interest expense     165,041     165,534     148,547     639,148     571,386 
Pre-provision 
 pre-tax income(2)       143,071     144,630     173,029     617,713     692,860 
Provision for credit 
 loss                     54,551      33,968      31,902     132,413      89,230 
Income taxes              25,037      30,404      39,728     131,120     165,655 
Net income                63,483      80,258     101,399     354,181     437,975 
Net income available 
 to common 
 shareholders             58,539      79,678      97,073     343,069     425,227 
Diluted earnings per 
share 
Weighted average 
 diluted common 
 shares outstanding   38,269,352  38,519,991  38,723,974  38,557,364  38,549,300 
Diluted earnings per 
 share -- reported        (0.25)        1.90        1.95        6.65       10.11 
Diluted earnings per 
 share -- adjusted          1.53        2.07        2.51        8.90       11.03 
Diluted earnings per 
 share -- adjustment 
 impact                     1.78        0.17        0.56        2.25        0.92 
 
 
(1) Effective November 1, 2024, interest income earned 
 from retained interests and interest expense incurred 
 on servicing liabilities are reclassed from Non-interest 
 revenue to Net interest income. Prior period comparative 
 figures have been updated to conform to current period 
 presentation. 
(2) This is a non-GAAP measure, see Non-GAAP financial 
 measures and ratios section. 
(3) Includes non-recurring operational effectiveness 
 and acquisition and integration-related costs associated 
 with Concentra Bank and ACM. 
(4) Income tax expense associated with non-GAAP adjustment 
 was calculated based on the statutory tax rate applicable 
 for that period. 
 

Other non-GAAP financial measures and ratios:

   -- Adjusted efficiency ratio: it is derived by dividing adjusted 
      non-interest expenses by adjusted revenue. A lower adjusted efficiency 
      ratio reflects a more efficient cost structure 
 
   -- Adjusted return on equity $(ROE)$ is calculated on an annualized basis and 
      is defined as adjusted net income available to common shareholders as a 
      percentage of weighted average common shareholders' equity (reported) 
      outstanding during the period. 
 
   -- Assets under administration (AUA): is sum of (1) assets over which EQB's 
      subsidiaries have been named as trustee, custodian, executor, 
      administrator, or other similar role; (2) loans held by credit unions for 
      which EQB's subsidiaries act as servicer. 
 
   -- Assets under management (AUM): is the sum of total balance sheet assets, 
      loan principal derecognized but still managed by EQB, and assets managed 
      on behalf on investors. 
 
   -- Loans under management (LUM): is the sum of loan principal reported on 
      the consolidated balance sheet and loan principal derecognized but still 
      managed by EQB. 
 
   -- Net interest margin (NIM): this profitability measure is calculated on an 
      annualized basis by dividing net interest income by the average total 
      interest earning assets for the period. 
 
   -- Pre-provision pre-tax income (PPPT): this is the difference between 
      revenue and non-interest expenses. 
 
   -- Total loan assets: this is calculated on a gross basis (prior to 
      allowance for credit losses) as the sum of both Loans -- Personal and 
      Loans -- Commercial on the balance sheet. 

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SOURCE EQB Inc.

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December 03, 2025 17:10 ET (22:10 GMT)

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