Press Release: D2L Inc. Announces First Quarter 2026 Financial Results

Dow Jones
Jun 11, 2025
   -- Total revenue increased 9% year-over-year to US$52.8 million and Constant 
      Currency Revenue2 increased by 11% year-over-year 
 
   -- Subscription and support revenue grew 11% year-over-year to US$47.7 
      million 
 
   -- Constant Currency Annual Recurring Revenue1 reached US$206.8 million, up 
      9% over the prior year 
 
   -- Adjusted EBITDA2 was US$9.3 million (17.6% Adjusted EBITDA Margin2), 
      versus US$4.0 million (8.3% Adjusted EBITDA Margin) in the prior year 
 
   -- Income for the period was $3.3 million, versus income of $0.6 million for 
      the comparative period of the prior year. 

TORONTO, June 10, 2025 /CNW/ - D2L Inc. (TSX: DTOL) ("D2L" or the "Company"), a leading global learning technology company, today announced financial results for its Fiscal 2026 first quarter ended April 30, 2025. All amounts are in U.S. dollars and all figures are prepared in accordance with International Financial Reporting Standards ("IFRS") unless otherwise indicated.

"We are executing successfully in the current environment, delivering efficient growth and strengthening our fundamentals, as seen in our SaaS revenue growth and further improvements in gross margins and operating leverage this quarter," said John Baker, CEO of D2L. "As organizations navigate the macroeconomic volatility, our modern, AI-first learning platform is an important solution to enhance learner engagement, drive retention, and enable new learning modalities with greater efficiency. We remain focused on balancing near-term performance with strategic investments in platform innovation and market expansion, as we work to become the leader in targeted education markets globally and establish ourselves as the next-generation learning platform for corporate upskilling."

First Quarter Fiscal 2026 Financial Highlights

   -- Total revenue of $52.8 million, up 9% from the same period in the prior 
      year and Constant Currency Revenue2 increased by 11% to $53.6 million. 
 
   -- Subscription and support revenue was $47.7 million, an increase of 11% 
      over the same period of the prior year. 
 
   -- Annual Recurring Revenue1 ("ARR") as at April 30, 2025 increased by 8% 
      year-over-year, from $190.3 million to $206.2 million. Constant Currency 
      Annual Recurring Revenue1 increased 9% to $206.8 million. 
 
   -- Adjusted Gross Profit2 increased by 15% to $37.7 million (71.3% Adjusted 
      Gross Margin2) from $32.8 million (67.7% Adjusted Gross Margin) in the 
      same period of the prior year. 
 
   -- Gross Profit increased by 13% to $37.0 million from $32.7 million in the 
      same period of the prior year. 
 
   -- Gross profit margin for subscription and support revenue increased to 
      75.2%, up 300 basis points from 72.2% in the same period of the prior 
      year. 
 
   -- Adjusted EBITDA2 increased to $9.3 million, up from $4.0 million for the 
      comparative period in the prior year. 
 
   -- Income for the period was $3.3 million, versus income of $0.6 million for 
      the comparative period of the prior year. 
 
   -- Cash flows used in operating activities was $1.9 million, versus $14.8 
      million of cash flows used in the same period in the prior year, and Free 
      Cash Flow2 was negative $1.8 million, compared to Free Cash Flow of 
      negative $15.0 million in the same period in the prior year. Cash flows 
      from operations typically have a seasonal low in the first quarter each 
      year and a seasonal high in the second quarter each year. 
 
   -- Strong balance sheet at quarter end, with cash and cash equivalents of 
      $92.5 million and no debt. 
 
   -- During the quarter ended April 30, 2025, the Company repurchased and 
      canceled 168,800 Subordinate Voting Shares under its normal course issuer 
      bid ("NCIB"). 
 
(1) Refer to "Key Performance Indicators" section 
 of this press release. 
(2) A non-IFRS financial measure or non-IFRS ratio. 
 Refer to "Non IFRS Financial Measures" section of 
 this press release. 
 

First Quarter Fiscal 2025 Financial Results -- Selected Financial Measures

(in thousands of U.S. dollars, except for percentages)

 
                                            Q1 2026  Q1 2025   Change  Change 
                                            $        $         $       % 
Subscription & Support Revenue               47,735    42,954   4,781   11.1 % 
Professional Services & Other Revenue         5,100     5,541   (441)  (8.0 %) 
Total Revenue                                52,835    48,495   4,340    8.9 % 
 
Constant Currency Revenue(1)                 53,608    48,495   5,113   10.5 % 
Gross Profit                                 37,030    32,677   4,353   13.3 % 
Adjusted Gross Profit(1)                     37,667    32,839   4,828   14.7 % 
Adjusted Gross Margin(1)                     71.3 %    67.7 % 
Income for the period                         3,268       572   2,696  471.3 % 
Adjusted EBITDA(1)                            9,305     4,019   5,286  131.5 % 
Cash Flows from (used in) Operating 
 Activities                                 (1,856)  (14,826)  12,970   87.5 % 
Free Cash Flow(1)                           (1,841)  (14,952)  13,111   87.7 % 
 
 
(1) A non-IFRS financial measure or non-IFRS ratio. 
 Refer to the "Non-IFRS Financial Measures and Reconciliation 
 of Non-IFRS Financial Measures" section of this press 
 release for more details. 
 

First Quarter Business & Operating Highlights

   -- D2L continued to grow its customer base in education in North America, 
      adding Knox College, LCI Education, and Tradechology Academy. 
 
   -- D2L continued to grow its customer base in global education, adding 
      University of Otago, Universidad de la Sabana, and HOGENT University of 
      Applied Sciences and Arts. 
 
   -- D2L expanded its corporate customer portfolio, adding The Institute of 
      Electrical and Electronics Engineers (IEEE) Computer Society and Pantheon 
      Academy. 
 
   -- Named one of the World's Top EdTech Companies of 2025 by TIME and one of 
      Canada's Best Diversity Employers of 2025. 
 
   -- Named an Innovative AI Product in the 2025 Artificial Intelligence 
      Excellence Awards and a winner in G2's 2025 Best Software Awards for Best 
      Education Software Products and G2's 2025 Best Software Companies in 
      Canada. 
 
   -- D2L's Chief Learning Officer, Dr. Cristi Ford, was recognized as an 
      ASU+GSV Leading Women in AI at the 2025 ASU+GSV Summit. 
 
   -- D2L launched its expanded partner program to deepen collaboration and 
      enhance integration with D2L Brightspace. 

Financial Outlook

The Company is maintaining its previous financial guidance for the year ended January 31, 2026 as follows:

   -- Subscription and support revenue in the range of $194 million to $196 
      million, implying growth of 7-9% over Fiscal 2025, and 9-10% growth on a 
      constant currency basis; 
 
   -- Total revenue in the range of $219 million to $221 million, implying 
      growth of 7-8% over Fiscal 2025, and 8-9% growth on a constant currency 
      basis; and 
 
   -- Adjusted EBITDA in the range of $32 million to $34 million, implying an 
      Adjusted EBITDA margin of 15%. 

The Company presented a Medium Term Target Operating Model that it expects to achieve by Fiscal 2028 in the Company's Management's Discussion and Analysis ("MD&A") for the years ended January 31, 2025 and 2024 (the "Annual MD&A"). This Medium Term Target Operating Model remains unchanged as of April 30, 2025.

For additional details on the Company's outlook and Medium Term Target Operating Model, including the principal underlying assumptions and risk factors regarding achievement, refer to the "Financial Outlook" section of the Company's Annual MD&A, as well as the "Forward-Looking Information" section therein and in the Company's MD&A for the three months ended April 30, 2025 (the "Interim MD&A").

Conference Call & Webcast

D2L management will host a conference call on Wednesday, June 11, 2025 at 8:30 am ET to discuss its first quarter Fiscal 2026 financial results.

 
Date:              Wednesday, June 11, 2025 
Time:              8:30 am $(ET)$ 
Dial in number:    Canada/US: 1 (833) 470-1428International: 1 (404) 
                   975-4839Access code: 016623 
 
Webcast:           A live webcast will be available at 
                   ir.d2l.com/events-and-presentations/events/The webcast will 
                   also be archived 
 

Forward-Looking Information

This press release includes statements containing "forward-looking information" within the meaning of applicable securities laws. In some cases, forward-looking information can be identified by the use of forward-looking terminology such as "plans", "expects", "budget", "scheduled", "estimates", "outlook", "target", "forecasts", "projection", "potential", "prospects", "strategy", "intends", "anticipates", "seek", "believes", "opportunity", "guidance", "aim", "goal" or variations of such words and phrases or statements that certain future conditions, actions, events or results "may", "could", "would", "should", "might", "will", "can", or negative versions thereof, "be taken", "occur", "continue" or "be achieved", and other similar expressions. Statements containing forward-looking information are not historical facts, but instead represent management's expectations, estimates and projections regarding future events or circumstances.

This forward-looking information relates to the Company's future financial outlook and anticipated events or results and includes, but is not limited to, statements under the heading "Financial Outlook" and information regarding the Company's financial position, financial results, business strategy, performance, achievements, prospects, objectives, opportunities, business plans and growth strategies.

Forward-looking information is based on certain assumptions, expectations and projections, and analyses made by the Company in light of management's experience and perception of historical trends, current conditions and expected future developments and other factors it believes are appropriate, including the following: the Company's ability to win business from new customers and expand business from existing customers; the timing of new customer wins and expansion decisions by existing customers; the Company's ability to generate revenue and expand its business while controlling costs and expenses; the Company's ability to manage growth effectively; the Company's assumptions regarding the principal competitive factors in our markets; the Company's ability to hire and retain personnel effectively; the effects of foreign currency exchange rate fluctuations on our operations; the ability to seek out, enter into and successfully integrate acquisitions, including the acquisition of H5P Group AS ("H5P"); business and industry trends, including the success of current and future product development initiatives; positive social development and attitudes toward the pursuit of higher education; the Company's ability to maintain positive relationships with its customer base and strategic partners; the Company's ability to adapt and develop solutions that keep pace with continuing changes in technology, education and customer needs; the Company's ability to predict future learning trends and technology; the ability to patent new technologies and protect intellectual property rights; the Company's ability to comply with security, cybersecurity and accessibility laws, regulations and standards; the assumptions underlying the judgments and estimates impacting on financial statements; certain accounting matters, including the impact of changes in or the adoption of new accounting standards; the Company's ability to retain key personnel; the factors and assumptions discussed under the "Financial Outlook" section of the Annual MD&A; and that the list of factors referenced in the following paragraph, collectively, do not have a material impact on the Company.

Although the Company believes that the assumptions underlying such forward-looking information were reasonable when made, they are inherently uncertain and are subject to significant risks and uncertainties and may prove to be incorrect. The Company cautions investors that forward-looking information is not a guarantee of the future and that actual results may differ materially from those made in or suggested by the forward-looking information contained in this press release. Whether actual results, performance or achievements will conform to the Company's expectations and predictions is subject to a number of known and unknown risks, uncertainties and other factors, including but not limited to the risks identified herein, including "Summary of Factors Affecting Our Performance" of the Annual MD&A, or in the "Risk Factors" section of the Company's most recently filed annual information form, in each case filed under the Company's profile on SEDAR+ at www.sedarplus.com. If any of these risks or uncertainties materialize, or if assumptions underlying the forward-looking information prove incorrect, actual results might vary materially from those anticipated in the forward-looking information.

Given these risks and uncertainties, investors are cautioned not to place undue reliance on forward-looking information, including any financial outlook. Any forward-looking information that is contained in this press release speaks only as of the date of such statement, and the Company undertakes no obligation to update any forward-looking information or to publicly announce the results of any revisions to any of those statements to reflect future events or developments, except as required by applicable securities laws. Comparisons of results for current and any prior periods are not intended to express any future trends or indications of future performance, unless specifically expressed as such, and should only be viewed as historical data.

About D2L Inc. (TSX: DTOL)

D2L is transforming the way the world learns--helping learners of all ages achieve more than they dreamed possible. Working closely with customers all over the world, D2L is supporting millions of people learning online and in person. Our global workforce is dedicated to making the best learning products to leave the world better than they found it. Learn more at www.D2L.com.

D2L INC.

Condensed Consolidated Interim Statements of Financial Position

(In U.S. dollars)

As at April 30, 2025 and January 31, 2025

(Unaudited)

 
                                            April 30, 2025  January 31, 2025 
Assets 
Current assets: 
 Cash and cash equivalents                    $ 92,526,834      $ 99,184,514 
 Trade and other receivables                    24,372,457        26,430,586 
 Uninvoiced revenue                              2,969,131         2,756,998 
 Prepaid expenses                                7,789,390         7,564,837 
 Deferred commissions                            5,139,987         5,106,976 
                                               132,797,799       141,043,911 
Non-current assets: 
 Other receivables                                 400,458           422,589 
 Prepaid expenses                                  314,523           308,235 
 Deferred income taxes                          15,872,360        18,115,730 
 Right-of-use assets                             8,026,078         7,450,545 
 Property and equipment                          7,049,725         7,125,272 
 Deferred commissions                            6,954,101         6,909,439 
 Loan receivable from associate                  9,295,669         9,123,399 
 Intangible assets                              17,852,622        17,135,529 
 Goodwill                                       27,019,307        25,286,222 
 
Total assets                                 $ 225,582,642     $ 232,920,871 
 
Liabilities and Shareholders' Equity 
 
Current liabilities: 
 Accounts payable and accrued liabilities     $ 35,417,661      $ 30,504,085 
 Deferred revenue                               85,411,389        97,454,306 
 Lease liabilities                               1,545,432         1,201,604 
 Contingent consideration                        5,005,457         4,927,193 
                                               127,379,939       134,087,188 
Non-current liabilities: 
 Deferred income taxes                           4,031,858         4,110,030 
 Lease liabilities                              10,391,849         9,977,941 
                                                14,423,707        14,087,971 
                                               141,803,646       148,175,159 
Shareholders' equity: 
 Share capital:                                367,125,848       367,487,956 
 Additional paid-in capital                     45,380,347        48,263,266 
 Accumulated other comprehensive loss          (4,696,131)       (7,456,599) 
 Deficit                                     (324,031,068)     (323,548,911) 
                                                83,778,996        84,745,712 
Related party transactionsInvestment in 
associate 
Total liabilities and shareholders' equity   $ 225,582,642     $ 232,920,871 
 

D2L INC.

Condensed Consolidated Interim Statements of Comprehensive Income (Loss)

(In U.S. dollars)

For the three months ended April 30, 2025 and 2024

(Unaudited)

 
                                                2025          2024 
 
Revenue: 
 Subscription and support                       $ 47,735,572  $ 42,953,475 
 Professional services and other                   5,099,599     5,541,417 
                                                  52,835,171    48,494,892 
Cost of revenue: 
 Subscription and support                         11,840,420    11,946,610 
 Professional services and other                   3,964,545     3,870,868 
                                                  15,804,965    15,817,478 
 
Gross profit                                      37,030,206    32,677,414 
 
Expenses: 
 Sales and marketing                              13,668,739    12,904,939 
 Research and development                         11,459,714    12,290,771 
 General and administrative                        8,386,362     8,099,431 
                                                  33,514,815    33,295,141 
 
Income (loss) from operations                      3,515,391     (617,727) 
 
Interest and other income (expenses): 
 Interest expense                                  (220,129)     (160,660) 
 Interest income                                     717,052     1,084,045 
 Other income                                        315,059        59,476 
 Foreign exchange gain                             1,536,516       230,781 
                                                   2,348,498     1,213,642 
 
Income before income taxes                         5,863,889       595,915 
 
Income taxes expense (recovery): 
 Current                                             571,177        50,745 
 Deferred                                          2,024,408      (27,096) 
                                                   2,595,585        23,649 
 
Income for the period                              3,268,304       572,266 
 
Other comprehensive gain (loss): 
 Foreign currency translation gain (loss)          2,760,468     (795,690) 
Comprehensive income (loss)                      $ 6,028,772   $ (223,424) 
 
Earnings per share -- basic                           $ 0.06        $ 0.01 
Earnings per share -- diluted                           0.06          0.01 
 
Weighted average number of common shares -- 
 basic                                            54,689,330    54,015,602 
Weighted average number of common shares -- 
 diluted                                          56,137,363    55,723,344 
 
 

D2L INC.

Condensed Consolidated Interim Statements of Changes in Shareholders' Equity

(In U.S. dollars)

For the three months ended April 30, 2025 and 2024

(Unaudited)

 
                Share Capital              Additional    Accumulated    Deficit          Total 
                                           paid-in       other 
                                           capital       comprehensive 
                                                         loss 
                Shares      Amount 
 
Balance, 
 January 31, 
 2025           54,653,174  $ 367,487,956  $ 48,263,266  $ (7,456,599)  $ (323,548,911)  $ 84,745,712 
Issuance of 
 Subordinate 
 Voting Shares 
 on exercise 
 of options         13,734        120,279      (88,253)             --               --        32,026 
Issuance of 
 Subordinate 
 Voting Shares 
 on settlement 
 of restricted 
 share units       370,200      1,328,952   (5,292,603)             --               --   (3,963,651) 
Stock-based 
 compensation           --             --     3,213,041             --               --     3,213,041 
Reduction in 
 excess tax 
 benefit on 
 stock-based 
 compensation           --             --     (715,104)             --               --     (715,104) 
Repurchase of 
 share capital 
 for 
 cancellation 
 under 
 NCIB            (168,800)    (1,811,339)            --             --               --   (1,811,339) 
Share 
 repurchase 
 commitment 
 under the 
 ASPP                   --             --            --             --      (3,750,461)   (3,750,461) 
Other 
 comprehensive 
 income                 --             --            --      2,760,468               --     2,760,468 
Income for the 
 period                 --             --            --             --        3,268,304     3,268,304 
Balance, April 
 30, 2025       54,868,308  $ 367,125,848  $ 45,380,347  $ (4,696,131)  $ (324,031,068)  $ 83,778,996 
Balance, 
 January 31, 
 2024           53,978,085  $ 364,830,884  $ 47,485,107  $ (4,998,317)  $ (350,437,401)  $ 56,880,273 
Issuance of 
 Subordinate 
 Voting Shares 
 on exercise 
 of options        206,299      1,739,261     (900,761)             --               --       838,500 
Issuance of 
 Subordinate 
 Voting Shares 
 on settlement 
 of restricted 
 share units       194,483        965,967   (2,587,799)             --               --   (1,621,832) 
Stock-based 
 compensation           --             --     2,332,754             --               --     2,332,754 
Repurchase of 
 share capital 
 for 
 cancellation 
 under 
 NCIB            (131,380)    (1,021,919)            --             --               --   (1,021,919) 
Share 
 repurchase 
 commitment 
 under the 
 ASPP                   --             --            --             --          284,181       284,181 
Other 
 comprehensive 
 loss                   --             --            --      (795,690)               --     (795,690) 
Income for the 
 period                 --             --            --             --          572,266       572,266 
Balance, April 
 30, 2024       54,247,487  $ 366,514,193  $ 46,329,301  $ (5,794,007)  $ (349,580,954)  $ 57,468,533 
 

D2L INC.

Condensed Consolidated Interim Statements of Cash Flows

(In U.S. dollars)

For the three months ended April 30, 2025 and 2024

(Unaudited)

 
                                              2025          2024 
Operating activities: 
 Income for the period                         $ 3,268,304     $ 572,266 
 Items not involving cash: 
  Depreciation of property and equipment           392,558       436,493 
  Depreciation of right-of-use assets              347,334       286,692 
  Amortization of intangible assets                557,631        27,967 
  Gain on disposal of property and equipment      (16,825)      (45,803) 
  Stock-based compensation                       3,213,041     2,332,754 
  Net interest income                            (496,923)     (923,385) 
  Income tax expense                             2,595,585        23,649 
  Fair value gain on loan receivable from        (172,270)            -- 
  associate 
 Changes in operating assets and 
 liabilities: 
  Trade and other receivables                    3,684,970   (2,528,272) 
  Uninvoiced revenue                             (133,791)       168,438 
  Prepaid expenses                                 153,112     2,116,314 
  Deferred commissions                             369,573     (191,409) 
  Accounts payable and accrued liabilities     (1,189,037)   (6,008,716) 
  Deferred revenue                            (14,399,467)  (12,109,523) 
  Right-of-use assets and lease liabilities             --      (43,743) 
 Interest received                                 710,627     1,077,425 
 Interest paid                                     (1,633)      (12,633) 
 Income taxes paid                               (738,303)       (4,239) 
 Cash flows used in operating activities       (1,855,514)  (14,825,725) 
 
Financing activities: 
 Payment of lease liabilities                    (487,522)     (405,727) 
 Proceeds from exercise of stock options            32,026       838,500 
 Taxes paid on settlement of restricted 
  share units                                  (3,963,651)   (1,621,832) 
 Repurchase of share capital for 
  cancellation under 
  NCIB                                         (1,811,339)   (1,021,919) 
 Cash flows used in financing activities       (6,230,486)   (2,210,978) 
 
Investing activities: 
 Purchase of property and equipment                (1,737)     (171,869) 
 Proceeds from disposal of property and 
  equipment                                         16,825        45,803 
 Cash flows from (used in) investing 
  activities                                        15,088     (126,066) 
 
 
Effect of exchange rate changes on cash and 
 cash equivalents                                1,413,232     (929,583) 
Decrease in cash and cash equivalents          (6,657,680)  (18,092,352) 
Cash and cash equivalents, beginning of 
 period                                         99,184,514   116,943,499 
Cash and cash equivalents, end of period      $ 92,526,834  $ 98,851,147 
 
 

Non-IFRS Financial Measures and Reconciliation of Non-IFRS Financial Measures

The information presented within this press release refers to certain non-IFRS financial measures (including non-IFRS ratios) including Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Gross Profit, Adjusted Gross Margin, Free Cash Flow, Free Cash Flow Margin, and Constant Currency Revenue. These measures are not recognized measures under IFRS and do not have a standardized meaning prescribed by IFRS. Non-IFRS financial measures should not be considered in isolation nor as a substitute for analysis of the Company's financial information reported under IFRS and are unlikely to be comparable to similar measures presented by other issuers. Rather, these measures are provided as additional information to complement those IFRS measures by providing further understanding of the Company's results of operations, financial performance and liquidity from management's perspective and thus highlight trends in its core business that may not otherwise be apparent when relying solely on IFRS measures. The Company believes that securities analysts, investors and other interested parties frequently use non-IFRS financial measures in the evaluation of the Company. The Company's management also uses non-IFRS financial measures to facilitate operating performance comparisons from period to period, to prepare annual operating budgets and forecasts, and to assess our ability to meet our capital expenditures and working capital requirements.

Adjusted EBITDA and Adjusted EBITDA Margin

Adjusted EBITDA is defined as income (loss), excluding interest, taxes, depreciation and amortization (or EBITDA), adjusted for stock-based compensation, foreign exchange gains and losses, non-recurring expenses, transaction-related costs, fair value adjustment of acquired deferred revenue, income (loss) from equity accounted investee, change in fair value on the loan receivable from associate, impairment charges and other income and losses. Adjusted EBITDA Margin is calculated as Adjusted EBITDA expressed as a percentage of total revenue. For an explanation of management's use of Adjusted EBITDA and Adjusted EBITDA Margin see "Non-IFRS and Other Financial Measures -- Non-IFRS Financial Measures and Non-IFRS Financial Ratios -- Adjusted EBITDA and Adjusted EBITDA Margin" section in the Company's Interim MD&A, which section is incorporated by reference herein.

The following table reconciles Adjusted EBITDA to income for the period, and discloses Adjusted EBITDA Margin, for the periods indicated:

 
(in thousands of U.S. dollars,                 Three months ended April 30 
except for percentages) 
                                      2025                   2024 
Income for the period                                 3,268              572 
Stock-based compensation                              3,213            2,333 
Foreign exchange gain                               (1,537)            (231) 
Non-recurring expenses(1)                               471              821 
Transaction-related costs(2)                            440              672 
Fair value adjustment of acquired                       225               -- 
deferred revenue(3) 
Change in fair value of loan                          (172)               -- 
receivable from associate(4) 
Net interest income                                   (497)            (923) 
Income tax expense                                    2,596               24 
Depreciation and amortization                         1,298              751 
Adjusted EBITDA                                       9,305            4,019 
Adjusted EBITDA Margin                               17.6 %            8.3 % 
 
 
Notes: 
(1)  These expenses relate to non-recurring activities, 
      such as certain legal fees incurred that are not indicative 
      of continuing operations, and changes of workforce 
      or technology whereby certain functions were realigned 
      to optimize operations. 
(2)  These expenses include post-combination compensation 
      costs from the acquisition of H5P, and was partially 
      offset by a gain recognized from the reduction in 
      the second anniversary payment owed to the selling 
      shareholders of Connected Shopping Ltd ("Connected 
      Shopping"), a company acquired in Fiscal 2024, which 
      was recorded through Other income. In the prior fiscal 
      year, these expenses included post-combination compensation, 
      legal, professional and other fees related to the 
      acquisition activities of H5P, Connected Shopping, 
      and the divestiture of our majority ownership stake 
      in SkillsWave. These expenses would not have been 
      incurred if not for these transactions and are not 
      considered to be indicative of expenses associated 
      with the Company's continuing operations. 
(3)  At the date of acquisition, the Company recognized 
      a fair value adjustment on the opening deferred revenue 
      balance acquired as part of the H5P acquisition as 
      required under IFRS 3, Business Combinations. This 
      adjustment is not reflective of ordinary operations 
      and is expected to be substantially completed by the 
      end of Fiscal 2026. 
(4)  On a quarterly basis, the Company determines the fair 
      value of the loan advanced to SkillsWave. The adjustments 
      to the fair value of the loan are not reflective of 
      the Company's main business operations and will not 
      impact the Company's future results beyond the maturity 
      date of the loan on June 28, 2029. 
 

Adjusted Gross Profit and Adjusted Gross Margin

Adjusted Gross Profit is defined as gross profit excluding related stock-based compensation expenses and amortization from acquired intangible assets, specifically acquired technology. Adjusted Gross Margin is calculated as Adjusted Gross Profit expressed as a percentage of total revenue. For an explanation of management's use of Adjusted Gross Profit and Adjusted Gross Margin see "Non-IFRS and Other Financial Measures -- Non-IFRS Financial Measures and Non-IFRS Financial Ratios -- Adjusted Gross Profit and Adjusted Gross Margin" section in the Company's Interim MD&A, which section is incorporated by reference herein.

The following table reconciles Adjusted Gross Profit to gross profit, and discloses Adjusted Gross Margin, for the periods indicated:

 
(in thousands of U.S. dollars, except for        Three months ended April 30 
percentages) 
                                                 2025            2024 
Gross profit for the period                              37,030         32,677 
Stock-based compensation                                    206            146 
Amortization from acquired intangible assets                431             16 
Adjusted Gross Profit                                    37,667         32,839 
Adjusted Gross Margin                                    71.3 %         67.7 % 
 

Free Cash Flow and Free Cash Flow Margin

Free Cash Flow is defined as cash flows from (used in) operating activities less net additions to property and equipment. Free Cash Flow Margin is calculated as Free Cash Flow expressed as a percentage of total revenue. For an explanation of management's use of Free Cash Flow and Free Cash Flow Margin see "Non-IFRS and Other Financial Measures -- Non-IFRS Financial Measures and Non-IFRS Financial Ratios -- Free Cash Flow and Free Cash Flow Margin" section in the Company's Interim MD&A, which section is incorporated by reference herein.

The following table reconciles Free Cash Flow to cash flow used in operating activities, and discloses Free Cash Flow Margin, for the periods indicated:

 
(in thousands of U.S. dollars, except for        Three months ended April 30 
percentages) 
                                                 2025           2024 
Cash flow used in operating activities                 (1,856)        (14,826) 
Net disposal (additions) to property and 
 equipment                                                  15           (126) 
Free Cash Flow                                         (1,841)        (14,952) 
Free Cash Flow Margin                                   -3.5 %         -30.8 % 
 

Constant Currency Revenue

Constant Currency Revenue is defined as our total revenue with foreign-currency-denominated revenues translated at the historical exchange rates from the comparable prior period into our U.S. dollar functional currency. For an explanation of management's use of Constant Currency Revenue see "Non-IFRS and Other Financial Measures -- Non-IFRS Financial Measures and Non-IFRS Financial Ratios -- Constant Currency Revenue" section in the Company's Interim MD&A, which section is incorporated by reference herein.

The following table reconciles our Constant Currency Revenue to revenue, for the periods indicated:

 
(in thousands of U.S. dollars)                   Three months ended April 30 
                                                 2025            2024 
Total revenue for the period                             52,835         48,495 
Negative impact of foreign exchange rate                    773             -- 
changes over 
the prior period 
Constant Currency Revenue                                53,608         48,495 
 

Key Performance Indicators

Management uses a number of metrics, including the key performance indicators identified below, to help us evaluate our business, measure our performance, identify trends affecting our business, formulate business plans and make strategic decisions. Our key performance indicators may be calculated in a manner different than similar key performance indicators used by other issuers. These metrics are estimated operating metrics and not projections, nor actual financial results, and are not indicative of current or future performance.

   -- Annual Recurring Revenue and Constant Currency Annual Recurring 
      Revenue: We define Annual Recurring Revenue ("ARR") as the annualized 
      equivalent value of subscription revenue from all existing customer 
      contracts as at the date being measured, exclusive of the implementation 
      period. Our calculation of ARR assumes that customers will renew their 
      contractual commitments as those commitments come up for renewal. We 
      believe ARR provides a reasonable, real-time measure of performance in a 
      subscription-based environment and provides us with visibility for 
      potential growth in our cash flows. We believe that increasing ARR 
      reflects the continued strength of our business and the successful 
      execution of our strategy. Increasing ARR will continue to be our focus 
      on a go-forward basis. We define Constant Currency Annual Recurring 
      Revenue as foreign-currency-denominated ARR translated at the historical 
      exchange rates from the comparable prior period into our U.S. dollar 
      functional currency. 
 
                                                    As at April 30 
(in millions of U.S. dollars, except percentages)   2025   2024   Change 
                                                    $      $      % 
ARR                                                 206.2  190.3   8.4 % 
Constant Currency Annual Recurring Revenue          206.8  190.3   8.7 % 
 

SOURCE D2L Inc.

View original content to download multimedia: http://www.newswire.ca/en/releases/archive/June2025/10/c2850.html

/CONTACT:

For further information, please contact: Craig Armitage, Investor Relations, ir@d2l.com, (416) 347-8954

Copyright CNW Group 2025 
 

(END) Dow Jones Newswires

June 10, 2025 17:15 ET (21:15 GMT)

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