Press Release: XBP Global Holdings, Inc. Reports Third Quarter 2025 Results

Dow Jones
Nov 15, 2025

Third Quarter 2025 Highlights

   -- XBP Europe Holdings, Inc. ("XBP Europe") finalized the acquisition of 
      Exela Technologies BPA, LLC ("Exela BPA") and changed its name to XBP 
      Global Holdings, Inc. on July 29, 2025 
 
   -- XBP Europe issued approximately 81.8 million shares for an equity 
      valuation of the combined company of $585.7 million, or $4.98/share 
 
   -- Reported revenue1 totaled $209.1 million, a decline of 10.4% 
      year-over-year 
 
   -- Combined Pro Forma Revenue2 totaled $220.4 million, a decline of 18.1% 
      year-over-year 
 
   -- Gross margin on a reported basis was 22.0%, a 310 basis point increase 
      year-over-year 
 
   -- Pro Forma Gross Margin2 of 21.9%, a 190 basis point increase 
      year-over-year 
 
   -- Pro Forma Adjusted EBITDA2,3 of $24.7 million, an increase of 7.4% 
      year-over-year 

IRVING, Texas, Nov. 14, 2025 (GLOBE NEWSWIRE) -- XBP Global Holdings, Inc. ("XBP Global" or "the Company") (NASDAQ: XBP), a workflow automation leader leveraging decades of industry experience, a global footprint, and agentic AI to rethink business process automation and digital transformation, today announced its financial results for the quarter ended September 30, 2025. Due to the partial quarter of combined operations as a result of the mid-period acquisition, the Company has provided combined pro forma results and metrics, in addition to as reported results, along with reconciliations to the most comparable GAAP metrics in this release. Reported results exclude XBP Europe until July 29, 2025 and treat Exela BPA as the accounting acquirer. Thus, reported results are not comparable to previous earnings results of XBP Europe.

"Following the transformative business combination with Exela BPA, we are thrilled to advance XBP Global to the next level. With our global scale, sustainable capital structure, enhanced corporate governance, and mission-critical workflow automation solutions powered by expanded agentic AI capabilities, we are thoroughly excited for the future of the company. We are actively positioning our organization for growth, with multiple initiatives involving client outreach, investment in new talent, and preparations for more active interactions with the investor community," said Andrej Jonovic, Chief Executive Officer of XBP Global.

Third Quarter Highlights

As Reported Basis

   -- Revenue: Revenue was $209.1 million, a decrease of 10.4% year-over-year 
 
   -- Gross Margin: Gross margin was 22.0%, an increase of 310 basis points 
      year-over-year 

Pro Forma Basis

   -- Revenue: Combined Pro Forma Revenue was $220.4 million, a decrease of 
      18.1% year-over-year 
 
   -- Gross Margin: Pro Forma Gross Margin was 21.9%, a 190 basis point 
      increase year-over-year 
 
   -- Pro Forma Adjusted EBITDA: Pro Forma Adjusted EBITDA was $24.7 million, 
      an increase of 7.4% year-over-year. Adjusted EBITDA Margin was 11.2%, an 
      increase of 260 basis points year-over-year. 

Segment Results:

As Reported

 
             As Reported Revenue (in $'000)      As Reported Gross Margin 
             Q3 2025   Q3 2024    Y/Y (%)      Q3 2025     Q3 2024   Y/Y (bps) 
             --------  --------  ----------  -----------  ---------  --------- 
Applied 
 Workflow 
 Automation  $189,408  $220,337   -14.0%       17.7%       16.0%      +170 bps 
Technology     19,677    13,089    50.3%       62.9%       67.9%     (500 bps) 
-----------  --------  --------  ------      ------       -----      --------- 
Total As 
 Reported    $209,085  $233,426   -10.4%       22.0%       18.9%      +310 bps 
-----------  --------  --------  ------      ------       -----      --------- 
 

Pro Forma

 
               Pro Forma Revenue (in $'000)        Pro Forma Gross Margin 
              Q3 2025    Q3 2024    Y/Y (%)     Q3 2025    Q3 2024   Y/Y (bps) 
             ---------  ---------  ----------  ---------  ---------  --------- 
Applied 
 Workflow 
 Automation   $198,906   $245,197   -18.9%      17.3%      15.7%      +160 bps 
Technology      21,527     23,970   -10.2%      64.3%      63.7%       +60 bps 
-----------  ---------  ---------  ------      -----      -----      --------- 
Total Pro 
 Forma        $220,433   $269,167   -18.1%      21.9%      20.0%      +190 bps 
-----------  ---------  ---------  ------      -----      -----      --------- 
 
 
Below are the notes referenced above: 
(1)  Reported results exclude XBP Europe until July 29, 
      2025 and treat Exela BPA as the accounting acquirer. 
      Thus, reported results are not comparable to previous 
      earnings results of XBP Europe. 
(2)  Financial results are presented on an unaudited pro 
      forma basis, as if the acquisition of Exela BPA had 
      been consummated on January 1, 2024. 
(3)  Adjusted EBITDA and Adjusted EBITDA Margin are non-GAAP 
      measures. A reconciliation of non-GAAP measures is 
      attached to this release. 
 

Earnings Call and Supplemental Investor Presentation

The Company will host a live conference call at 4:30 pm Eastern Time today, accompanied by a live webcast. Hosting the call will be Andrej Jonovic, Chief Executive Officer, and Dejan Avramovic, Chief Financial Officer.

Participant Call-In Registration: Participants who wish to join the conference by telephone must register using the following dial-in registration link to receive the dial-in number and a personalized PIN code that will be required to access the call: https://register-conf.media-server.com/register/BIc5fa5cf3ce2148b98b504e4852d0b395.

Participant Live Webcast Registration: To access the live webcast, please visit https://edge.media-server.com/mmc/p/ups2x4e9 or XBP Global's Investor Relations website at https://investors.xbpglobal.com/.

Rebroadcast: Following the live webcast, a replay will be available on the XBP Global Investor Relations website.

An investor presentation relating to our third quarter 2025 performance is available at https://investors.xbpglobal.com. This information has also been furnished to the SEC in a current report on Form 8-K.

About Pro Forma Financial Information

This press release includes certain pro forma financial information, which is presented for informational purposes only and is not prepared in accordance with U.S. generally accepted accounting principles ("GAAP"). Pro forma results are presented on an unaudited basis as if the acquisition of Exela BPA had been consummated on January 1, 2024, regardless of the actual closing date.

For financial reporting purposes, Exela BPA is treated as the accounting acquirer, and results exclude XBP Europe until July 29, 2025. As a result, reported results for periods prior to July 29, 2025 are not comparable to previous earnings results of XBP Europe.

Pro forma financial information is intended to provide investors with a clearer understanding of the underlying performance and trends of the combined business by illustrating the impact of the acquisition on historical results. These results are designed to facilitate period-to-period comparisons and enhance transparency into ongoing operations.

Pro forma information is based on certain assumptions and adjustments, including the elimination of intercompany transactions, acquisition-related costs, and the alignment of accounting policies, as described in the accompanying tables and footnotes. This information is unaudited and does not purport to represent what actual results would have been had the acquisition occurred at the dates indicated, nor does it project future results.

Pro forma financial information should be read in conjunction with historical financial statements, related notes, and the pro forma adjustments and explanatory notes included in this release.

About Non-GAAP Financial Measures

This press release also includes certain non-GAAP financial measures, including EBITDA, Adjusted EBITDA, and Adjusted EBITDA margin, which are not prepared in accordance with GAAP.

These measures provide investors with additional insight into financial performance, results of operations, and liquidity, and help facilitate comparisons of underlying business trends across periods. Management uses these measures to evaluate performance consistently by excluding the effects of capital structure (such as varying debt levels, interest expense, and transaction costs from acquisitions).

Adjusted EBITDA also excludes integration and restructuring expenses and other non-routine items, some of which are outside management's control. Restructuring expenses are primarily related to strategic actions and initiatives associated with rightsizing the business. These costs are variable, dependent on the nature and timing of the actions implemented, and can vary significantly based on business needs. Due to this variability, management excludes these charges as they do not believe such costs reflect past, current, or future operating performance.

Non-GAAP financial measures should not be considered in isolation or as alternatives to liquidity or financial measures determined in accordance with GAAP. A limitation of these measures is that they exclude significant expenses and income required by GAAP to be recorded in the financial statements. In addition, the determination of which items to exclude or include involves management judgment, and these measures may not be comparable to similarly titled measures reported by other companies.

These measures are not required to be uniformly applied, are unaudited, and should not be considered in isolation or as substitutes for results prepared in accordance with GAAP, and their presentation may not be comparable to similar measures used by other companies. Net loss is the GAAP measure most directly comparable to the non-GAAP measures presented here. For a reconciliation of the comparable GAAP measures to these non-GAAP financial measures, see the schedules attached to this release.

Forward-Looking Statements

This press release contains "forward-looking statements" within the meaning of the United States Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Exchange Act. These statements include financial forecasts, projections, and other statements about future operations, financial position, business strategy, market opportunities, and trends. Forward-looking statements can often be identified by terms such as "may, " "should," "expect," "intend," "will," "estimate," "anticipate," "believe," "predict," "plan," "targets," "projects," "could," "would," "continue," "forecast," or similar expressions. All forward-looking statements are based on estimates, forecasts, and assumptions that are inherently uncertain and subject to risks and factors that could cause actual results to differ materially. These include, but are not limited to: (1) risks related to the acquisition, including the inability to realize anticipated benefits, disruptions to operations, and costs associated with the acquisition; (2) legal proceedings; (3) failure to regain or maintain compliance with Nasdaq listing standards; (4) competition and market conditions; (5) economic, geopolitical, and regulatory changes; (6) challenges in retaining clients, employees, and suppliers; and (7) other risks detailed in the Company's filings with the SEC, including the "Risk Factors" section of its Annual Report on Form 10-K for 2025, filed on March 19, 2025, and the proxy statement for the 2025 annual meeting. Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date made. XBP Global undertakes no obligation to update these statements, except as required by law. There is no assurance that XBP Global or its subsidiaries will achieve the results projected in these statements.

About XBP Global

XBP Global is a multinational technology and services company powering intelligent workflows for organizations worldwide. With a presence in 20 countries and approximately 11,000 employees worldwide, XBP Global partners with over 2,500 clients, including many of the Fortune 100, to orchestrate mission-critical systems that enable hyper-automation.

Our proprietary platforms, agentic AI-driven automation, and deep domain expertise across industries and the public and private sectors enable our clients to entrust us with their most impactful digital transformations and workflows. By combining innovation with execution excellence, XBP Global helps organizations reimagine how they work, transact, and unlock value.

For more news, commentary, and industry perspectives, visit: https://www.xbpglobal.com/

And please follow us on social:

X: https://X.com/XBPglobal

LinkedIn: https://www.linkedin.com/company/xbpglobal/

The information posted on XBP Global's website and/or via its social media accounts may be deemed material to investors. Accordingly, investors, media and others interested in XBP Global should monitor XBP Global's website and its social media accounts in addition to XBP Global's press releases, SEC filings and public conference calls and webcasts.

Investor Relations: David Shamis, investors@xbpglobal.com | Media Queries: Srushti Rao, press@xbpglobal.com

 
               XBP Global Holdings, Inc. and Subsidiaries 
           Condensed Consolidated and Combined Balance Sheets 
            As of September 30, 2025 (Successor) and December 
                         31, 2024 (Predecessor) 
           (in thousands of United States dollars except share 
                         and per share amounts) 
 
                                         Successor        Predecessor 
                                      ---------------  ----------------- 
                                                         Combined and 
                                       Consolidated       Consolidated 
                                      ---------------  ----------------- 
                                       September 30, 
                                           2025          December 31, 
                                        (Unaudited)          2024 
                                      ---------------  ----------------- 
Assets 
Current assets 
Cash and cash equivalents              $      34,534    $      11,635 
Restricted cash                               29,705           52,432 
Accounts receivable, net of 
 allowance for credit losses of 
 $4,504 and $3,279, respectively             136,586           18,663 
Related party receivables and 
 prepaid expenses                                515           12,105 
Inventories, net                              11,680            7,204 
Prepaid expenses and other current 
 assets                                       28,960           22,358 
                                          ----------       ---------- 
  Total current assets                       241,980          124,397 
Property, plant and equipment, net 
 of accumulated depreciation of 
 $2,175 and $193,946, respectively            88,534           45,106 
Operating lease right-of-use assets, 
 net                                          31,304           30,543 
Goodwill                                     214,264           39,718 
Intangible assets, net                       352,686          132,842 
Other noncurrent assets                       19,164           17,815 
                                          ----------       ---------- 
  Total assets                         $     947,932    $     390,421 
                                          ==========       ========== 
 
Liabilities and Stockholders' Equity 
(Deficit) 
Liabilities 
Current liabilities 
Current portion of long-term debt      $      34,863    $   1,433,484 
Accounts payable                              67,626           42,602 
Related party payables                         5,568            3,383 
Income tax payable                             3,114            5,682 
Accrued liabilities                           56,389           44,898 
Accrued compensation and benefits             55,798           68,179 
Accrued interest                               7,433           80,039 
Customer deposits                             16,853           19,900 
Deferred revenue                              13,138            6,583 
Obligation for claim payment                  53,902           70,805 
Current portion of finance lease 
 liabilities                                   5,464            5,441 
Current portion of operating lease 
 liabilities                                  10,215            9,210 
                                          ----------       ---------- 
  Total current liabilities                  330,363        1,790,206 
                                          ----------       ---------- 
Long-term debt, net of current 
 maturities                                  346,603            1,468 
Finance lease liabilities, net of 
 current portion                               6,684            6,381 
Net defined benefit liability                 12,693            1,041 
Deferred income tax liabilities               50,368           13,118 
Long-term income tax liabilities               8,057            8,285 
Operating lease liabilities, net of 
 current portion                              23,195           23,907 
Other long-term liabilities                   39,466            2,803 
                                          ----------       ---------- 
  Total liabilities                          817,429        1,847,209 
                                          ==========       ========== 
Commitments and Contingencies (Note 
10) 
 
Stockholders' Equity (Deficit) 
Successor's common stock, par value 
of $0.0001 per share; 400,000,000 
shares authorized; 117,515,972 
shares issued and outstanding as of 
September 30, 2025                                12               -- 
Successor's preferred stock, par 
value of $0.0001 per share; 
20,000,000 shares authorized; none 
issued and outstanding as of 
September 30, 2025                                --               -- 
Additional paid in capital                   437,368               -- 
Accumulated deficit                         (305,838)              -- 
Predecessor's net parent investment               --       (1,449,634) 
Accumulated other comprehensive 
loss: 
  Foreign currency translation 
   adjustment                                 (1,039)          (7,154) 
  Unrealized pension actuarial 
  gains, net of tax                               --               -- 
                                          ----------       ---------- 
Total accumulated other 
 comprehensive loss                           (1,039)          (7,154) 
                                          ----------       ---------- 
  Total stockholder's equity 
   (deficit)                                 130,503       (1,456,788) 
                                          ----------       ---------- 
  Total liabilities and 
   stockholder's equity (deficit)      $     947,932    $     390,421 
                                          ==========       ========== 
 
 
             XBP Global Holdings, Inc. and Subsidiaries 
          Condensed Consolidated and Combined Statements of 
                              Operations 
         For the periods August 1, 2025 to September 30, 2025 
      (Successor), July 1, 2025 to July 31, 2025 (Predecessor), 
         January 1, 2025 to July 31, 2025 (Predecessor), and 
          the three and nine months ended September 30, 2024 
                            (Predecessor) 
         (in thousands of United States dollars except share 
                        and per share amounts) 
                             (Unaudited) 
 
                     Successor                Predecessor 
                   --------------  ---------------------------------- 
                    Consolidated       Combined and Consolidated 
                   --------------  ---------------------------------- 
                    Period from      Period from 
                   August 1, 2025    July 1, 2025      Three Months 
                      through           through            Ended 
                   September 30,       July 31,        September 30, 
                        2025             2025              2024 
                   --------------  ----------------  ---------------- 
Revenue              $   152,403     $      56,527    $    231,939 
Related party 
 revenue                       4               151           1,487 
Cost of revenue 
 (exclusive of 
 depreciation and 
 amortization)           119,324            43,800         189,387 
Selling, general 
 and 
 administrative 
 expenses 
 (exclusive of 
 depreciation and 
 amortization)            17,980            10,966          26,824 
Depreciation and 
 amortization              9,142             3,196          12,100 
Impairment of 
 goodwill                295,800                --             343 
Related party 
 expense                   2,327               599           2,667 
                        --------   ---  ----------       --------- 
Operating profit 
 (loss)                 (292,166)           (1,883)          2,105 
Other expense 
(income), net: 
  Interest 
   expense, net            9,709             4,551          26,388 
  Debt 
   modification 
   and 
   extinguishment 
   costs, net                 --                --             256 
  Sundry expense 
   (income), net             684              (361)           (563) 
  Other expense 
   (income), net            (923)              (28)            (23) 
                        --------   ---  ----------       --------- 
Profit (loss) 
 before 
 reorganization 
 items and income 
 taxes                  (301,636)           (6,045)        (23,953) 
  Reorganization 
   items                     831        (1,519,485)             -- 
                        --------   ---  ----------       --------- 
Profit (loss) 
 before income 
 taxes                  (302,467)        1,513,440         (23,953) 
  Income tax 
   expense 
   (benefit)               3,371            33,347           4,364 
                   ---  --------   ---  ----------       --------- 
Net profit (loss)    $  (305,838)    $   1,480,093    $    (28,317) 
                   ===  ========   ===  ==========       ========= 
Net loss per 
common share 
  Basic and 
   diluted                 (2.60) 
 
 
             XBP Global Holdings, Inc. and Subsidiaries 
          Condensed Consolidated and Combined Statements of 
                             Cash Flows 
        For the periods August 1, 2025 to September 30, 2025 
    (Successor), January 1, 2025 to July 31, 2025 (Predecessor), 
     and the nine months ended September 30, 2024 (Predecessor) 
         (in thousands of United States dollars except share 
                       and per share amounts) 
                             (Unaudited) 
 
                     Successor                Predecessor 
                   --------------  --------------------------------- 
                    Consolidated       Combined and Consolidated 
                   --------------  --------------------------------- 
                    Period from      Period from 
                   August 1, 2025  January 1, 2025    Nine Months 
                      through       through July          Ended 
                   September 30,         31,          September 30, 
                        2025            2025              2024 
                   --------------  ---------------  ---------------- 
Cash flows from 
operating 
activities 
Net profit (loss)   $   (305,838)   $   1,454,658    $    (82,826) 
Adjustments to 
reconcile net 
profit (loss) to 
cash provided by 
(used in) 
operating 
activities 
  Depreciation 
   and 
   amortization            9,142           22,313          38,709 
  Original issue 
   discount, debt 
   premium and 
   debt issuance 
   cost 
   amortization            1,400          (14,595)        (50,081) 
  Reorganization 
   items                      --       (1,626,790)             -- 
  Interest on BR 
   Exar AR 
   Facility                   --           (2,399)         (3,752) 
  Debt 
   modification 
   and 
   extinguishment 
   loss (gain), 
   net                        --              121             256 
  Impairment of 
   goodwill              295,800               --             343 
  Provision for 
   credit losses             920              914          14,825 
  Deferred income 
   tax provision             958           36,396           7,050 
  Equity-based 
   compensation 
   expense                   258              204           1,491 
  Unrealized 
   foreign 
   currency 
   (gain) loss              (858)            (659)           (449) 
  Loss (gain) on 
   sale of 
   assets                    190            1,967            (558) 
  Fair value 
  adjustment for 
  private 
  warrants 
  liability                    3               --              -- 
  Paid-in-kind 
   interest                   --           28,848          86,688 
  Change in 
  operating 
  assets and 
  liabilities, 
  net of effect 
  from 
  acquisitions 
   Accounts 
    receivable             6,821          (94,905)          6,413 
   Prepaid 
    expenses and 
    other current 
    assets                 1,536           (2,203)          3,279 
   Accounts 
    payable and 
    accrued 
    liabilities             (894)          30,172         (37,063) 
   Related party 
    payables               4,448            6,134           8,996 
   Additions to 
    outsource 
    contract 
    costs                    (20)            (118)           (330) 
                       ---------       ----------       --------- 
     Net cash 
      provided by 
      (used in) 
      operating 
      activities          13,866         (159,942)         (7,009) 
                       ---------       ----------       --------- 
Cash flows from 
investing 
activities 
Net cash received 
from acquisition 
(Refer Note 5)                --            1,485              -- 
Purchase of 
 property, plant 
 and equipment            (3,396)          (3,081)         (5,154) 
Additions to 
 internally 
 developed 
 software                   (473)          (1,067)         (2,533) 
Proceeds from 
 sale of assets              603              (27)          3,412 
                       ---------       ----------       --------- 
     Net cash 
      used in 
      investing 
      activities          (3,266)          (2,690)         (4,275) 
                       ---------       ----------       --------- 
 
Cash flows from 
financing 
activities 
Cash paid for 
 debt issuance 
 costs                    (1,035)          (3,719)           (359) 
Principal 
 payments on 
 finance lease 
 obligations                (322)          (3,360)         (5,484) 
Borrowings from 
 other loans               1,436            3,785           7,115 
Proceeds from 
Revolving Credit 
Facility                      --           18,000              -- 
Proceeds from 
Super Senior 
Secured Term 
Loan                          --           40,000              -- 
Proceeds from ABL 
 Facility                 23,000           58,903              -- 
Repayments on ABL 
 Facility                 (9,600)              --              -- 
Repayment of 
 Second Lien 
 Note                     (2,000)          (5,975)         (4,000) 
Proceeds from DIP 
New Money Loans               --           80,000              -- 
Borrowing under 
 BR Exar AR 
 Facility                 10,000           23,775          45,424 
Repayments under 
 BR Exar AR 
 Facility                 (9,266)         (23,397)        (37,522) 
Principal 
 repayments on 
 senior secured 
 term loans, BRCC 
 Revolver and 
 other loans              (2,235)         (42,748)         (8,602) 
                       ---------       ----------       --------- 
     Net cash 
      provided by 
      (used in) 
      financing 
      activities           9,978          145,264          (3,428) 
                       ---------       ----------       --------- 
Effect of 
 exchange rates 
 on cash, 
 restricted cash 
 and cash 
 equivalents                (234)          (2,806)         (1,129) 
                       ---------       ----------       --------- 
     Net increase 
      (decrease) 
      in cash, 
      restricted 
      cash and 
      cash 
      equivalents         20,344          (20,174)        (15,841) 
Cash, restricted 
cash and cash 
equivalents 
Beginning of 
 period                   43,895           64,069          53,496 
                       ---------       ----------       --------- 
End of period       $     64,239    $      43,895    $     37,655 
                       =========       ==========       ========= 
Supplemental cash 
flow data: 
Income tax 
 payments, net of 
 refunds 
 received           $      1,190    $       2,897    $      2,233 
Interest paid              2,187           10,077          63,740 
Cash paid for 
reorganization 
items                         --           68,965              -- 
Noncash investing 
and financing 
activities: 
Assets acquired 
 through 
 right-of-use 
 arrangements                237           11,070          16,384 
Waiver and 
 consent fee 
 payable added to 
 outstanding 
 balance of 
 Senior Secured 
 Term Loan                    --               --           1,000 
Promissory note 
 issued for 
 assets 
 acquisition                  --               --           2,371 
Common stock 
issued for the 
Business 
Combination                   --           32,328              -- 
Common stock 
issued to settle 
liabilities 
subject to 
compromise                    --          407,363              -- 
Issuance of July 
2030 Notes for 
settlement of the 
DIP Facility                  --          175,000              -- 
Conversion of DIP 
Facility into 
Super Senior Term 
Loan                          --            6,000              -- 
Accrued capital 
 expenditures                 60              180             805 
 
 
     Reconciliation of Revenue and Gross Profit As Reported 
        to Combined Pro Forma Revenue and Gross Profit for 
            the Three Months Ended September 30, 2025 
             (in thousands of United States dollars) 
                           (Unaudited) 
 
                                            3Q 2025     3Q 2024 
                                                      ----------- 
As Reported Revenue                         $209,085  $233,426 
Intercompany Eliminations                               (1,487) 
Revenue Adjustment for XBP Europe             11,348    37,228 
------------------------------------------  --------  -------- 
Pro Forma Revenue                           $220,433  $269,167 
------------------------------------------  --------  -------- 
 
As Reported Cost of Revenue                  163,124   189,387 
Cost of Revenue Adjustment for XBP Europe      8,981    25,908 
------------------------------------------  --------  -------- 
Pro Forma Cost of Revenue                    172,105   215,295 
 
As Reported Gross Profit                     $45,961   $44,039 
Intercompany Eliminations                               (1,487) 
Gross Profit Adjustment for XBP Europe         2,367    11,320 
------------------------------------------  --------  -------- 
Pro Forma Gross Profit                       $48,328   $53,872 
------------------------------------------  --------  -------- 
 
 
          Reconciliation of Net Income to Pro Forma Adjusted 
          EBITDA for the Three and Nine Months Ended September 
                                30, 2025 
                (in thousands of United States dollars) 
                              (Unaudited) 
 
                     Three Months Ended          Nine Months Ended 
                  September     September     September     September 
                   30, 2025      30, 2024      30, 2025      30, 2024 
Net income 
 (loss), GAAP    $ 1,174,255   $(28,317)     $ 1,148,820   $(82,826) 
XBP Europe 
 Eliminations             85          -              392          - 
XBP Europe Net 
 Loss                 (2,515)    (2,698)         (13,754)    (9,481) 
                  ----------    -------       ----------    ------- 
Pro Forma Net 
 Income (Loss)   $ 1,171,825   $(31,015)     $ 1,135,458   $(92,307) 
Income tax 
 expense              36,746      6,101           40,550     12,148 
Interest 
 expense 
 (income), net        15,051     28,233           89,506     80,118 
Depreciation 
 and 
 amortization         12,634     13,039           33,050     41,529 
---------------   ----------    -------       ----------    ------- 
Pro Forma 
 EBITDA          $ 1,236,256   $ 16,358      $ 1,298,564   $ 41,488 
Reorganization 
 items            (1,518,654)         -       (1,556,994)         - 
Goodwill 
 Impairment          295,800        430          295,800        430 
Transaction and 
 integration 
 related cost 
 (1)                   2,615      5,084            7,519      5,314 
Severance              2,402        499            4,998      1,776 
Loss (gain) on 
 sale of assets 
 (2)                   2,157        (25)           2,157       (559) 
Optimization 
 and 
 restructuring 
 savings (3)           2,074      1,299            5,974      3,751 
Foreign 
 exchange 
 losses, net           1,419        668            1,037      2,016 
EBITDA from 
 Previously 
 Discontinued 
 Operations 
 (4)                     355      1,244            2,989      3,263 
Non-cash equity 
 compensation 
 (5)                     321        817            4,767      2,378 
Changes in fair 
 value of 
 warrant 
 liability                (3)        (5)              (1)       (45) 
Network outage 
 event related 
 insurance 
 recoveries                -     (3,550)               -     (3,550) 
Debt 
 modification 
 and 
 extinguishment 
 costs (gain), 
 net                       -        256              121        256 
Employee 
 litigation 
 matter                    -          7                -        924 
2024 Bonus 
 accrual 
 timing                    -     (1,050)               -     (3,150) 
Bad Debt                   -        353                -     14,706 
China 
 Dissolution               -        484                -        484 
DMR Related 
 write-off                 -          -            1,209          - 
Payroll tax 
 penalties                 -        299            2,789      2,620 
Out-of-Period 
 adjustments               -       (130)               -       (390) 
---------------   ----------    -------       ----------    ------- 
Pro Forma 
 Adjusted 
 EBITDA          $    24,743   $ 23,039      $    70,928   $ 71,711 
 
 
(1)  Represents one-time costs associated with restructuring, 
      including legal and lease termination costs 
(2)  Represents a loss/(gain) recognized on the disposal 
      of property, plant, and equipment and other assets 
(3)  Represents the annualized run-rate cost savings from 
      optimization and restructuring initiatives implemented 
      during the period. These adjustments reflect the impact 
      as if such cost savings had been realized for the 
      entire period presented. 
(4)  Represents loss related to discontinued operations 
(5)  Represents non-cash charges related to stock-based 
      compensation 
 

Source: XBP Global Holdings, Inc.

(END) Dow Jones Newswires

November 14, 2025 16:01 ET (21:01 GMT)

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