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Financial statements

WEST FRASER TIMBER CO., LTD financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data WEST FRASER TIMBER CO., LTD files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2021FY2022FY2023FY2024FY2025
Revenue4,37310,5189,7016,4546,1745,462
Cost of revenue2,5594,6455,1424,6854,3334,184
Gross profit1,8145,8734,5591,7691,8411,278
Selling, general and administrative185312365307282280
Operating income8313,9452,559-2847-1,187
Other non-operating income375
Pre-tax income7903,8982,593-22838-1,171
Income tax202951618-6143-233
Net income5882,9471,975-167-5-937
EPS, basic8.5627.0321.06-2.01-0.06-11.87
EPS, diluted8.5627.0320.86-2.01-0.07-12.08

Balance sheet

FY2021FY2021FY2022FY2023FY2024FY2025
Cash and equivalents4611,5681,162900641202
Receivables277508350311294244
Inventory5781,0611,032851844828
Total current assets1,3363,2172,7492,3771,8371,387
Property, plant and equipment1,6574,1003,9823,8353,8423,593
Goodwill5591,9751,9441,9491,8791,471
Total assets4,17810,4339,9739,4158,7607,620
Accounts payable389848722620604584
Short-term debt00
Total current liabilities5281,2067921,050934651
Lease liabilities1826261924
Total liabilities1,7002,7772,3542,1931,8071,771
Total debt571595598582265371
Retained earnings2,2374,5035,2844,9134,7263,630
Total equity2,4787,6567,6197,2236,9545,849
Total liabilities and equity4,17810,4339,9739,4158,7607,620

Cash flow statement

FY2021FY2021FY2022FY2023FY2024FY2025
Net income5882,9471,975-167-5-937
Cash from operations9683,5522,20752566196
Capital expenditures-180-635-477-477-487-411
Cash from investing-166-286-459-530-318-380
Debt issued0100
Debt repaid0-3000
Stock issued070010
Share buybacks0-1,319-1,990-129-140-129
Dividends paid-41-75-99-100-101-101
Cash from financing-353-2,164-2,126-268-582-167
Exchange rate effect125-2810-2111
Free cash flow7882,9171,73048174-315
Income taxes paid-4194698224-346

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $71.68 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin23.4%Gross profit / revenue.
Operating margin-21.7%Operating income / revenue.
Pre-tax margin-21.4%Pre-tax income / revenue.
Net margin-17.2%Net income / revenue.
FCF margin-5.8%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin1.8%Cash from operations / revenue.
Return on assets (ROA)-11.4%Net income / average total assets.
SG&A / revenue5.1%Selling, general and administrative expense / revenue.
Capex / revenue7.5%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-11.5%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-17.4%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y4.5%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-30.6%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y-34.6%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y-6.8%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating income growth, 1y-17,057.0%Operating income vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-85.5%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y-64.8%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y-37.0%Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Free cash flow growth, 1y-281.0%Free cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-13.0%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-8.6%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y12.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.13xCurrent assets / current liabilities.
Quick ratio0.69x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.31x(Cash + short-term investments) / current liabilities.
Debt / assets4.9%Total debt / total assets.
Liabilities / assets23.2%Total liabilities / total assets.
Net debt$169.0MTotal debt - cash - short-term investments. Negative means more cash than debt.
Working capital$736.0MCurrent assets - current liabilities.
Goodwill and intangibles / assets19.3%(Goodwill + intangible assets) / total assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.67xRevenue / average total assets.
Fixed asset turnover1.47xRevenue / average property, plant and equipment.
Inventory turnover5.00xCost of revenue / average inventory.
Days inventory73 days365 x average inventory / cost of revenue.
Receivables turnover20.3xRevenue / average receivables.
Days sales outstanding18 days365 x average receivables / revenue.
Days payables52 days365 x average accounts payable / cost of revenue.
Cash conversion cycle39 daysDays inventory + days sales outstanding - days payables.
Capex / operating cash flow428.1%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-$12.08Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-$11.87Net income per basic share, as reported (split-adjusted).

Valuation

MetricValueHow it is calculated
Market cap$5.61BShare price x shares outstanding.
Enterprise value$5.78BMarket cap + total debt - cash - short-term investments.
P/S1.03xMarket cap / revenue.
P/OCF58.5xMarket cap / cash from operations, when positive.
EV/Sales1.06xEnterprise value / revenue.
FCF yield-5.6%Free cash flow / market cap.
Earnings yield-16.7%Net income / market cap (the inverse of P/E).
Dividend yield1.8%Dividends paid over the period / market cap.
Shareholder yield4.1%(Dividends paid + share buybacks) / market cap.
What was WEST FRASER TIMBER CO., LTD's revenue in fiscal 2025?

WEST FRASER TIMBER CO., LTD reported revenue of $5.46B for fiscal 2025, 11.5% lower than the year before.

Was WEST FRASER TIMBER CO., LTD profitable in fiscal 2025?

No. It reported a net loss of $937.0M.

How much free cash flow did WEST FRASER TIMBER CO., LTD generate in fiscal 2025?

Cash from operations of $96.0M minus capital expenditures of $411.0M left free cash flow of -$315.0M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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