Press Release: AIMIA REPORTS FOURTH QUARTER AND FULL YEAR 2025 RESULTS

Dow Jones03-24

TORONTO, March 24, 2026 /CNW/ - Aimia Inc. (TSX: AIM) (JSE: AII) ("Aimia" or the "Company"), today reported its financial results for the three-month period and full year ended December 31, 2025. All amounts are in Canadian currency unless otherwise noted.

SENIOR LEADERSHIP COMMENTARY

"Aimia ended 2025 with a higher cash position, lower HoldCo costs, and more than 5.9 million common shares repurchased," said Rhys Summerton, Aimia's Executive Chairman. "We have sustained this momentum into the new year by entering into a definitive agreement to sell our specialty chemicals core holding, accelerating our transition to become a sustainable permanent capital vehicle."

Mr. Summerton added, "In the near term we expect to deploy the net proceeds from the Bozzetto sale, which we anticipate will be in the range of $265 to $271 million, to reduce HoldCo indebtedness and to allocate towards investments, consistent with our three-step strategy."

AIMIA'S Q4 2025 HIGHLIGHTS

   -- Reported consolidated revenue of $118.5 million, down 6.8% from $127.2 
      million generated in Q4 2024. The decline was attributable to 
      unfavourable macroeconomic and geopolitical conditions that impacted 
      Cortland and Bozzetto in the quarter. 
 
   -- Generated consolidated Adjusted EBITDA of $16.7 million, down 3.5% from 
      $17.3 million reported in Q4 2024. 
 
   -- Generated net cash flow from operating activities of $19.4 million, down 
      modestly from $20.2 million in Q4 2024. 
 
   -- Reported a consolidated net loss of $9.9 million, due principally to a 
      non-cash goodwill impairment charge.  Aimia incurred a net loss of $41.2 
      million in Q4 2024. 
 
   -- Received an $8.8 million tax refund from Revenu Québec relating to a 
      2013 income tax audit of a former subsidiary. 
 
   -- Repurchased 1,271,600 common shares for cancellation for a total 
      consideration of $3.6 million. 

KEY DEVELOPMENTS IN 2025

   -- Ended FY2025 with $109.2 million in cash and cash equivalents, up from 
      $95.4 million at the end of FY2024. 
 
   -- Named Rhys Summerton as Executive Chairman and optimized the size of the 
      Company's Board of Directors, generating $1.3 million in annual savings. 
 
   -- Launched a three-step strategy focused on reducing Aimia's holding 
      company costs, reducing the discount of its share price to the intrinsic 
      value of its holdings, and deploying capital for new investments. 
 
   -- Generated $85.6 million in adjusted EBITDA from its core holdings, 
      broadly in line with the Company's target for the year. 
 
   -- Reduced HoldCo costs to $7.7 million, below the $9 million target for the 
      year.  HoldCo costs in 2024 were $12 million. 
 
   -- Completed a substantial issuer bid to purchase for cancellation all of 
      the Company's preferred shares in consideration for 9.75% senior 
      unsecured notes. A total of 7,889,931 Preferred Shares were tendered and 
      the Company issued $142.6 million principal amount of unsecured notes in 
      consideration.  The transaction generated a $53.8 million gain on the 
      transaction and $5.1 million in annual cash savings based on prevailing 
      interest rates at the time. 
 
   -- Received a $29.3 million tax refund from the Canada Revenue Agency (CRA) 
      relating to a 2013 income tax audit. 
 
   -- Renewed a normal course issuer bid to purchase for cancellation up to 5.9 
      million of Aimia's common shares, representing 10% of the Company's 
      public float as at May 30, 2025.  As at December 31, Aimia purchased and 
      cancelled 2,779,000 shares, or 47.1% of allowable shares in its current 
      NCIB program, at an average price of $2.88 for a total consideration of 
      $8.1 million. 

HIGHLIGHTS SUBSEQUENT TO QUARTER END

   -- Entered into a definitive agreement to sell its interest in 
      Giovanni Bozzetto S.p.A, the Company's specialty chemicals business. The 
      transaction is expected to generate net proceeds in the range of $265 to 
      $271 million1 upon close, which is anticipated in the second quarter. 
      Aimia anticipates using the net proceeds from the transaction to reduce 
      its indebtedness and for investment purposes consistent with its 
      three-step strategy. 

CONSOLIDATED FINANCIAL HIGHLIGHTS

 
Aimia               3-Months Ended December 31      Year Ended December 31 
(in $millions       2025      2024      Change      2025      2024      Change 
except for margin 
and per share 
data) 
Revenue                118.5     127.2     (6.8) %     503.4     500.8   0.5 % 
Gross Profit            31.0      31.1     (0.3) %     136.3     132.0   3.3 % 
Gross Margin          26.2 %    24.4 %      1.8 pp    27.1 %    26.4 %  0.7 pp 
Selling, general 
 and 
 administrative 
 expenses             (25.9)    (23.4)    (10.7) %   (102.7)   (126.3)  18.7 % 
Impairment charge     (14.0)    (28.7)      51.2 %    (14.0)    (28.7)  51.2 % 
Operating Income 
 (loss)                (8.9)    (21.0)      57.6 %      19.6    (23.0)      NM 
Adjusted EBITDA(2)      16.7      17.3     (3.5) %      76.4      51.3  48.9 % 
Net earnings 
 (loss)                (9.9)    (41.2)      76.0 %    (12.6)    (53.5)  76.4 % 
Earnings (loss) 
 per share            (0.13)    (0.48)      72.9 %      0.38    (0.75)      NM 
Headline earnings 
 (loss) per 
 share(3)               0.03    (0.21)     114.3 %      0.51    (0.50)      NM 
 
 
_____________________________ 
(1) Translated from Euro to CAD at exchange rate of 
 1.613 as at February 6, 2026 
(2) Adjusted EBITDA is a non-GAAP measure. 
(3) Headline Earnings Per Share is JSE mandated financial 
 metric that measures core operating profitability 
 by adjusting earnings for certain specified re-measurements 
 in accordance with the Headline Earnings Circular 
 1/2023 issued by the South African Institute of Chartered 
 Accountants (SAICA). 
 

This press release should be read in conjunction with Aimia's consolidated financial statements and management discussions and analysis (MD&A) for the three-month and full-year periods ended December 31, 2025, which can be accessed from SEDAR+ and www.aimia.com.

Balance Sheet and Liquidity

As at December 31, 2025, Aimia had $109.2 million in cash and cash equivalents. As at September 30, 2025, Aimia had $106.5 million of cash and cash equivalents.

The quarter-over-quarter increase in Aimia's liquidity was largely attributable to the receipt of an $8.8 million tax refund from Revenu Québec and $19.4 million in net cash flows from operating activities in Q4 2025. The increase was offset by a number of fourth quarter items, including $6.9 million of interest paid on Aimia's 9.75% senior notes, $4.7 million of interest paid on Bozzetto's credit facilities, $3.6 million used for common share buybacks, $3.2 million of principal repayments by Bozzetto on its credit facilities, $5 million of investments in property, plant and equipment, and $0.7 million of preferred share dividend payments.

Of Aimia's cash and cash equivalents held at December 31, 2025, $50 million was held in Bozzetto, $14.4 million in Cortland International, and $44.8 million in the Holdings segment.

Available Tax Losses

As at December 31, 2025, Aimia had $1,084.6 million of tax losses available for carry forward that may be used to reduce taxable income in future years. The total available for carry forward is comprised of $506.6 million of operating tax losses and $578 million of capital tax losses.

Dividends on Preferred Shares

Aimia paid $0.7 million in dividends for the fourth quarter ended December 31, 2025, on its three series of outstanding preferred shares. In the same period of 2024, Aimia paid $3.8 million in dividends. The year-over-year decline reflects the successful completion of the Corporation's substantial issuer bid that resulted in the purchase for cancellation 7,889,931 Preferred Shares in consideration for the 9.75% senior unsecured notes.

Aimia's Board of Directors declared quarterly dividends of $0.392563 per Series 1 preferred share, $0.485813 per Series 3 preferred share and $0.395630 per Series 4 preferred share, in each case payable on March 31, 2026, to shareholders of record on March 25, 2026. Dividends paid by Aimia to Canadian residents on its preferred shares are "eligible dividends" for the purpose of the Income Tax Act (Canada) and any similar applicable provincial legislation.

SEGMENT RESULTS

Aimia is comprised of three segments: Bozzetto, Cortland International, and Holdings. Financial highlights for each segment for the three-months and full year ended December 31, 2025 follow.

Bozzetto

Aimia owns a 94.18% equity stake in Bozzetto, one of the world's leading providers of sustainable specialty chemicals with solutions in textile, home and personal care, geothermal, construction, and agrochemical markets. Bozzetto's management team owns the remaining 5.82%.

 
Bozzetto            3-Months Ended December 31      Year Ended December 31 
(in $ millions      2025      2024      Change      2025     2024     Change 
except for margin 
data) 
Revenue                 84.2      85.8     (1.9) %    353.0    347.3     1.6 % 
Gross Profit            24.1      22.8       5.7 %    102.6     98.9     3.7 % 
Gross Margin          28.6 %    26.6 %      2.0 pp   29.1 %   28.5 %    0.6 pp 
Selling, general 
 and 
 administrative 
 expenses             (18.5)    (16.2)    (14.2) %   (63.7)   (70.4)     9.5 % 
Operating Income 
 (loss)                  5.6       6.6    (15.2) %     38.9     28.5    36.5 % 
Earnings (loss) 
 before income 
 taxes                   8.0     (0.8)          NM     29.5      9.2   220.7 % 
Adjusted EBITDA(4)      15.0      13.4      11.9 %     65.7     58.5    12.3 % 
Adjusted EBITDA 
 margin               17.8 %    15.6 %      2.2 pp   18.6 %   16.8 %    1.8 pp 
 
 
 
______________________________ 
(4) Adjusted EBITDA and Adjusted EBITDA Margin are 
 non-GAAP measures. 
 

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March 24, 2026 06:00 ET (10:00 GMT)

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