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Imax IMAX Technology rentals — Sales Commissions

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Other financials

Income statement

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Revenue$102.8M+12.2%
Gross profit$62.9M+17.3%
Operating income$20.8M+44.8%
Net income$15.4M+36.8%
EPS (diluted)$0.27+35.0%

Balance sheet

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Cash & equivalents$159.9M+46.4%
Total debt$11.1M-6.7%
Total equity$355.9M+11.1%
Total assets$917.9M+5.7%

Cash flow

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Operating cash flow$32.0M+37.7%
CapEx$21.0K-99.1%
Free cash flow$32.0M+53.2%

Valuation

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Market cap$2.73B+107%
P/E66.7×+26.4×
P/S6.6×+2.9×

Profitability

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Gross margin59.6%+2.8pp
Operating margin20.2%+3.6pp
Net margin9.8%+0.8pp
FCF margin30.4%+11.9pp

Returns & leverage

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Return on equity12.1%+0.9pp
Debt / equity0.0×

Where this comes from

Reported directly by Imax in its filing.

Tagged under the XBRL concept imax:SalesCommissionsAndFeesReversalOfFees.

The source filing: Imax’s 10-Q, filed July 23, 2026.

Filed
Jul 23, 2026, 8:47 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-049300
(In thousands of U.S. Dollars)Three Months Ended June 30, 2026 / Sales CommissionsThree Months Ended June 30, 2026 / Marketing and OtherThree Months Ended June 30, 2025 / Sales CommissionsThree Months Ended June 30, 2025 / Marketing and Other
Technology sales(1)$368$80$218$72
Image enhancement and maintenance services(2)4,5843,415
Technology rentals(3)190735191669
Total$558$5,399$409$4,156
(1)Sales commissions paid prior to the recognition of the related revenue are deferred and recognized upon the client acceptance of the IMAX System. Direct advertising and marketing costs for each IMAX System are expensed as incurred and may be reversed when the contractual obligation ceases to exist.(2)Film exploitation costs, including advertising and marketing costs, are expensed as incurred.(3)Sales commissions related to joint revenue sharing arrangements accounted for as operating leases are recognized in the month they are earned by the salesperson, which is typically the month in which the IMAX System is installed, and are subject to subsequent performance-based adjustments. Direct advertising and marketing costs for each IMAX System are expensed as incurred and may be reversed when the contractual obligation ceases to exist.

Item 1. Financial Statements

FAQ

What is Imax's technology rentals — sales commissions?
Imax (IMAX) reported technology rentals — sales commissions of $190K in Q2 2026.
How has Imax's technology rentals — sales commissions changed year-over-year?
Imax's technology rentals — sales commissions decreased by 0.5% year-over-year, from $191K to $190K.
What is the long-term trend for Imax's technology rentals — sales commissions?
Over 4 years (2021 to 2025), Imax's technology rentals — sales commissions has grown at a 15.0% compound annual growth rate (CAGR), from $399K to $697K.
What does technology rentals — sales commissions mean?
This metric tracks the variable compensation paid to sales personnel or intermediaries for securing rental contracts and leasing agreements. It serves as a key indicator of the sales effort required to drive adoption and market penetration of the company's technology solutions. Fluctuations in this metric relative to revenue can highlight changes in customer acquisition costs or sales force productivity.

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