EPAC: financial statements from SEC

Income statement

Metric	28/02/2026	30/11/2025	31/05/2025	28/02/2025	30/11/2024	31/05/2024
Revenue	155M	144M	159M	146M	145M	150M
Cost of revenue	83M	71M	79M	72M	71M	73M
Gross profit	72M	73M	80M	73M	75M	78M
Selling, general and administrative	42M	43M	41M	41M	42M	42M
Operating income	25M	28M	32M	31M	31M	33M
Pre-tax income	22M	26M	28M	28M	28M	29M
Income tax	6M	6M	6M	7M	6M	7M
Net income	16M	19M	22M	21M	22M	26M
Earnings per share	0.31	0.36	0.41	0.38	0.40	0.47
Earnings per share, diluted	0.31	0.36	0.41	0.38	0.40	0.47
Weighted average shares	52M	53M	54M	54M	54M	54M
Weighted average shares, diluted	52M	53M	54M	55M	55M	55M

Metric	28/02/2026	30/11/2025	31/08/2025	31/05/2025	28/02/2025	30/11/2024	31/08/2024	31/05/2024
Cash and equivalents	99M	139M	152M	141M	120M	131M	167M	132M
Receivables	110M	98M	106M	113M	112M	101M	104M	—
Inventory	93M	90M	79M	87M	80M	81M	73M	—
Current assets	349M	372M	376M	383M	349M	350M	372M	—
Property, plant and equipment	53M	53M	53M	53M	49M	46M	40M	—
Goodwill	291M	288M	290M	288M	277M	288M	270M	—
Total assets	795M	818M	828M	828M	777M	775M	777M	—
Current liabilities	136M	132M	137M	132M	114M	120M	129M	—
Short-term debt	10M	9M	8M	6M	5M	5M	5M	—
Long-term debt	177M	180M	182M	185M	187M	188M	190M	—
Total liabilities	388M	387M	394M	390M	371M	377M	385M	—
Equity	408M	431M	434M	438M	406M	398M	392M	366M
Shares outstanding	—	—	53M	—	—	—	54M	—
Shares issued	—	—	53M	—	—	—	54M	—
Treasury shares	0	0	0	0	0	—	0	—

Metric	28/02/2026	30/11/2025	28/02/2025	30/11/2024
Operating cash flow	—	16M	—	9M
Depreciation and amortisation	—	4M	—	4M
Share-based compensation	—	3M	—	3M
Capital expenditure	3M	3M	6M	6M
Investing cash flow	—	−4M	—	−33M
Dividends paid	—	2M	—	2M
Share buybacks	—	15M	—	4M
Financing cash flow	—	−23M	—	−13M