Valuation SPECTRE CAP Toronto S.E.

Stocks

End-of-day quote Toronto S.E. Other stock markets			5-day change	1st Jan Change
- ^PTS	-.--%		-.--%	-

05-28	Norther Rare Earth Corp. signed a non-binding letter of intent to acquire Spectre Capital Corp. (TSXV:SOO.P) for CAD 2.7 million in a reverse merger transaction.	CI
04-30	Spectre Capital Corp. Reports Earnings Results for the Second Quarter and Six Months Ended February 28, 2026	CI

Data adjusted to current consolidation scope

Fiscal Period: August	2020	2021	2022	2023	2024	2025
Market Cap ¹	1.228	1.364	0.2216	0.4262	0.2046	0.385
Change	-	11.11%	-83.75%	92.31%	-52%	88.17%
Enterprise Value (EV) ¹	0.881	1.357	0.221	0.4322	0.2365	0.3271
Change	-	54.02%	-83.71%	95.58%	-45.29%	38.35%
P/E	-5.21x	-16.3x	0.38x	-0.4x	-3.67x	-6.32x
PBR	3.69x	5.48x	0.24x	-3.07x	-1.05x	-7.94x
PEG	-	0.3x	-0x	0x	0x	0.1x
Capitalization / Revenue	-	-	-	-	-	-
EV / Revenue	-	-	-	-	-	-
EV / EBITDA	-	-	-	-	-	-
EV / EBIT	-8.27x	-22.5x	-3.65x	-6.43x	-4.97x	-12x
EV / FCF	-38.9x	-4.63x	0.83x	15.2x	1,367x	-4.47x
FCF Yield	-2.57%	-21.6%	120%	6.58%	0.07%	-22.4%
Dividend per Share ²	-	-	-	-	-	-
Rate of return	-	-	-	-	-	-
EPS ²	-0.0691	-0.0246	0.17	-0.3129	-0.0164	-0.008696
Distribution rate	-	-	-	-	-	-
Net sales	-	-	-	-	-	-
EBITDA	-	-	-	-	-	-
EBIT ¹	-0.1066	-0.0602	-0.0605	-0.0672	-0.0476	-0.0272
Net income ¹	-0.1236	-0.0838	0.6797	-1.067	-0.0558	-0.0335
Net Debt ¹	-0.3466	-0.007138	-0.00066	0.005973	0.0319	-0.0579
Reference price ²	0.3600	0.4000	0.0650	0.1250	0.0600	0.0550
Nbr of stocks (in thousands)	3,410	3,410	3,410	3,410	3,410	7,000
Announcement Date	18/12/20	29/12/21	28/12/22	28/12/23	11/12/24	17/12/25