{"id":13333,"date":"2023-11-15T11:03:56","date_gmt":"2023-11-15T16:03:56","guid":{"rendered":"http:\/\/accordfinancial.com\/?p=13333"},"modified":"2025-01-06T13:44:19","modified_gmt":"2025-01-06T19:44:19","slug":"accord-annonce-ses-resultats-financiers-du-troisieme-trimestre","status":"publish","type":"post","link":"https:\/\/accordfinancial.com\/fr\/accord-announces-third-quarter-financial-results\/","title":{"rendered":"Accord annonce ses r\u00e9sultats financiers du troisi\u00e8me trimestre"},"content":{"rendered":"<h2 class=\"wp-block-heading\">R\u00e9sultats financiers du troisi\u00e8me trimestre<\/h2>\n\n\n\n<section class=\"block block--acf financial-results\" style=\"margin-top: 20px;\">\n\t<div class=\"inner\">\n\t\t<table class=\"table table--striped\">\n\t\t\t<thead>\n\t\t\t\t<tr>\n\t\t\t\t\t<th><\/th>\n\t\t\t\t\t<th colspan=\"2\">Trimestre termin\u00e9 le 30 septembre<\/th>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<th><\/th>\n\t\t\t\t\t<th>2023<\/th>\n\t\t\t\t\t<th>2022<\/th>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<th><\/th>\n\t\t\t\t\t<th>$<\/th>\n\t\t\t\t\t<th>$<\/th>\n\t\t\t\t<\/tr>\n\t\t\t<\/thead>\n\t\t\t<tbody>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>Cr\u00e9ances financi\u00e8res et pr\u00eats (30 septembre) (millions)<\/td>\n\t\t\t\t\t<td>494<\/td>\n\t\t\t\t\t<td>457<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>Produits (en milliers)<\/td>\n\t\t\t\t\t<td>19,430<\/td>\n\t\t\t\t\t<td>16,452<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>B\u00e9n\u00e9fice net (perte nette) attribuable aux actionnaires (en milliers)<\/td>\n\t\t\t\t\t<td>(8,806)<\/td>\n\t\t\t\t\t<td>1,831<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>B\u00e9n\u00e9fice net ajust\u00e9 (perte nette ajust\u00e9e) (en milliers) (remarque)<\/td>\n\t\t\t\t\t<td>(8,271)<\/td>\n\t\t\t\t\t<td>1,926<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>B\u00e9n\u00e9fice (perte) par action ordinaire [de base et dilu\u00e9(e)]<\/td>\n\t\t\t\t\t<td>(1.03)<\/td>\n\t\t\t\t\t<td>0.21<\/td>\n\t\t\t\t<\/tr>\n\t\t\t\t<tr>\n\t\t\t\t\t<td>B\u00e9n\u00e9fice ajust\u00e9 (perte ajust\u00e9e) par action ordinaire [de base et dilu\u00e9(e)]<\/td>\n\t\t\t\t\t<td>(0.97)<\/td>\n\t\t\t\t\t<td>0.23<\/td>\n\t\t\t\t<\/tr>\n\t\t\t<\/tbody>\n            <tfoot style=\"    text-align: left;    font-size: 12px;\">\n                <tr>\n\t\t\t\t\t<th style=\"    padding: 9px 12px;    font-weight: 600;\">Valeur comptable par action (30 septembre)<\/th>\n\t\t\t\t\t<th style=\"    padding: 9px 12px;    font-weight: 600;\">$10.76<\/th>\n\t\t\t\t\t<th style=\"    padding: 9px 12px;    font-weight: 600;\">$12.34<\/th>\n\t\t\t\t<\/tr>\n            <\/tfoot>\n\t\t<\/table>\n\t<\/div>\n<\/section>\n\n\n\n<p>Pouss\u00e9 par la croissance du portefeuille et des rendements moyens plus \u00e9lev\u00e9s, le chiffre d&#039;affaires a augment\u00e9 de 18,1% sur un an pour atteindre $19,4 millions au troisi\u00e8me trimestre. M\u00eame si les principaux indicateurs de croissance et le bilan restent solides, une provision importante pour pertes sur cr\u00e9ances et pr\u00eats, la hausse des co\u00fbts d&#039;int\u00e9r\u00eat et les d\u00e9penses ponctuelles de restructuration des d\u00e9bentures ont contribu\u00e9 \u00e0 une perte nette attribuable aux actionnaires de $8,8 millions, portant le perte depuis le d\u00e9but de l&#039;ann\u00e9e \u00e0 $7,1 millions ($1,03 par action ordinaire), en baisse par rapport au b\u00e9n\u00e9fice net de $5,3 millions (62 cents par action ordinaire) au cours des neuf premiers mois de 2022.<\/p>\n\n\n\n<p>Le pr\u00e9sident et chef de la direction de la soci\u00e9t\u00e9, M. Simon Hitzig, a soulign\u00e9 un \u00e9v\u00e9nement post-T3 r\u00e9cent inclus dans les \u00e9tats financiers : \u00ab Les r\u00e9sultats du troisi\u00e8me trimestre d&#039;Accord ont \u00e9t\u00e9 affect\u00e9s par une provision suppl\u00e9mentaire pour pertes sur pr\u00eats li\u00e9es \u00e0 un seul emprunteur \u00bb, a-t-il not\u00e9.<\/p>\n\n\n\n<p>Au cours des deux derni\u00e8res semaines, la Soci\u00e9t\u00e9 a d\u00e9couvert des irr\u00e9gularit\u00e9s dans la d\u00e9claration des garanties par un emprunteur concernant son pr\u00eat renouvelable de $14,4 millions. Accord a imm\u00e9diatement lanc\u00e9 une enqu\u00eate approfondie et mis en place une surveillance stricte sur site des op\u00e9rations de l&#039;emprunteur, y compris les contr\u00f4les financiers. Ce travail est en cours. Sur la base des informations disponibles \u00e0 l&#039;heure actuelle, Accord a enregistr\u00e9 une provision pour pertes sur cr\u00e9dits et pr\u00eats au troisi\u00e8me trimestre de $11,4 millions li\u00e9e \u00e0 ce compte. Cette provision se refl\u00e8te \u00e9galement dans la provision pour pertes sur cr\u00e9ances au bilan. La provision pour pertes sera ajust\u00e9e \u00e0 mesure que de plus amples informations seront disponibles et pour refl\u00e9ter le remboursement des garanties r\u00e9alis\u00e9es et d&#039;autres sources potentielles de fonds.<\/p>\n\n\n\n<p>&quot;Nous continuons de nous concentrer sur notre examen complet de cette affaire impliquant un seul emprunteur et \u00e9tudions toutes les voies de remboursement&quot;, a d\u00e9clar\u00e9 M. Hitzig, ajoutant : &quot;Dans l&#039;ensemble, le portefeuille d&#039;Accord a continu\u00e9 de cro\u00eetre au cours du troisi\u00e8me trimestre, \u00e0 mesure que les conditions commerciales ont chang\u00e9. en faveur des pr\u00eateurs non bancaires, et en particulier de la gamme de produits bas\u00e9s sur les garanties d&#039;Accord. Les cr\u00e9ances financi\u00e8res et pr\u00eats de la Soci\u00e9t\u00e9 s&#039;\u00e9l\u00e8vent \u00e0 $493,6 millions au 30 septembre 2023, en hausse de 9,0% depuis le d\u00e9but de l&#039;ann\u00e9e.<\/p>\n\n\n\n<p>La r\u00e9duction de nos capitaux propres r\u00e9sultant de la perte nette du troisi\u00e8me trimestre pourrait avoir une incidence sur le rythme actuel de croissance du portefeuille de la Soci\u00e9t\u00e9. En cons\u00e9quence, afin de renforcer l&#039;assise financi\u00e8re de la Soci\u00e9t\u00e9 dans cet environnement, le conseil d&#039;administration de la Soci\u00e9t\u00e9 a suspendu son dividende trimestriel, qui sera r\u00e9\u00e9valu\u00e9 dans le cours normal des activit\u00e9s \u00e0 l&#039;avenir.<\/p>\n\n\n\n<p>La provision pour pertes sur cr\u00e9dits et pr\u00eats au troisi\u00e8me trimestre s&#039;est \u00e9lev\u00e9e \u00e0 $14,4 millions, soit $3,0 millions hors compte sous revue, contre $1,1 millions au cours du m\u00eame trimestre de l&#039;ann\u00e9e derni\u00e8re. Au sein de la provision, $13,2 millions portent la provision pour pertes futures de la Soci\u00e9t\u00e9 \u00e0 $20,1 millions au 30 septembre 2023, contre $8,2 millions en d\u00e9but d&#039;ann\u00e9e. Gr\u00e2ce \u00e0 cette provision et \u00e0 l&#039;impact sur le r\u00e9sultat qui en d\u00e9coule, la valeur comptable par action ordinaire a chut\u00e9 \u00e0 $10,76, contre $11,80 au d\u00e9but de l&#039;ann\u00e9e.<\/p>\n\n\n\n<p>Au cours du troisi\u00e8me trimestre, la Soci\u00e9t\u00e9 a \u00e9galement franchi une \u00e9tape importante pour assurer un financement efficace \u00e0 mesure que se d\u00e9roule la phase de croissance actuelle. Lors d&#039;une assembl\u00e9e extraordinaire tenue le 10 ao\u00fbt, plus de 80% de d\u00e9tenteurs de d\u00e9bentures d&#039;Accord ont vot\u00e9 en faveur de la prolongation de $20,7 millions de d\u00e9bentures convertibles, qui arriveront \u00e0 \u00e9ch\u00e9ance fin 2023, jusqu&#039;au 31 janvier 2026. Portant un taux d&#039;int\u00e9r\u00eat de 10%, les d\u00e9bentures ont \u00e9t\u00e9 modifi\u00e9es pour supprimer la fonction de conversion, fournissant ainsi un capital non dilutif important jusqu&#039;au d\u00e9but de 2026.<\/p>\n\n\n\n<p>Pour l&#039;avenir, M. Hitzig a ajout\u00e9 : \u00ab Bien que le compte sous examen constitue aujourd&#039;hui un \u00e9v\u00e9nement important, nous sommes impatients de poursuivre la longue histoire de la soci\u00e9t\u00e9 consistant \u00e0 fournir des capitaux indispensables aux petites et moyennes entreprises, tout en maintenant la solidit\u00e9 financi\u00e8re de la soci\u00e9t\u00e9. \u00bb<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c0 propos de Financi\u00e8re Accord Corp.<\/h2>\n\n\n\n<p>Accord est la soci\u00e9t\u00e9 de financement commercial la plus dynamique d&#039;Am\u00e9rique du Nord, offrant des solutions de financement rapides et polyvalentes aux entreprises en transition, notamment les pr\u00eats sur actifs, l&#039;affacturage, la location d&#039;\u00e9quipement, le financement des stocks, le financement du commerce et le financement du cin\u00e9ma et des m\u00e9dias. En tirant parti de notre combinaison unique de solidit\u00e9 financi\u00e8re, d\u2019exp\u00e9rience approfondie et de r\u00e9flexion ind\u00e9pendante, nous \u00e9laborons des solutions financi\u00e8res gagnantes pour les petites et moyennes entreprises, fournies simplement, afin que nos clients puissent prosp\u00e9rer. Depuis 45 ans, Accord aide les entreprises \u00e0 g\u00e9rer leurs flux de tr\u00e9sorerie et \u00e0 maximiser les opportunit\u00e9s.<\/p>\n\n\n\n<p><strong style=\"font-weight: 500;\">Renseignements: visitez le site <a class=\"text-blue-2\" href=\"https:\/\/accordfinancial.com\/fr\/\">www.accordfinancial.com<\/a> ou contactez:<\/strong><\/p>\n\n\n\n<p><strong>Irene Eddy<\/strong><br>Vice-Pr\u00e9sidente principale, directrice financi\u00e8re<br>Accord Financial Corp.<br>40, avenue Eglinton Est, bureau 602<br>Toronto (Ontario) M4P 3A2<br><a href=\"tel:4169610304\">(416) 961-0304<\/a><br><a href=\"mailto:ieddy@accordfinancial.com\">ieddy@accordfinancial.com<\/a><\/p>\n\n\n\n<hr style=\"margin-block: 100px;\">\n\n\n\n<h3 class=\"wp-block-heading\">Remarque : Mesures non conformes aux IFRS<\/h3>\n\n\n\n<p>Les \u00e9tats financiers de la Soci\u00e9t\u00e9 ont \u00e9t\u00e9 pr\u00e9par\u00e9s en conformit\u00e9 avec les IFRS. La Soci\u00e9t\u00e9 utilise diverses autres mesures financi\u00e8res pour surveiller son rendement; elle est d'avis que ces mesures peuvent \u00eatre utiles aux investisseurs d\u00e9sireux d'\u00e9valuer le rendement op\u00e9rationnel de la Soci\u00e9t\u00e9 et sa situation financi\u00e8re. Ces mesures peuvent ne pas avoir de d\u00e9finitions ou de m\u00e9thodes de calcul normalis\u00e9es aux termes des IFRS pour assurer l'uniformit\u00e9 entre les soci\u00e9t\u00e9s utilisant ces mesures; elles sont donc consid\u00e9r\u00e9es comme des mesures non conformes aux IFRS. Les mesures non conformes aux IFRS qui sont utilis\u00e9es dans le pr\u00e9sent communiqu\u00e9 sont les suivantes :<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>B\u00e9n\u00e9fice net ajust\u00e9 et BPA ajust\u00e9. La Soci\u00e9t\u00e9 calcule ces mesures \u00e0 partir des montants pr\u00e9sent\u00e9s dans ses \u00e9tats financiers pr\u00e9par\u00e9s selon les IFRS. Le b\u00e9n\u00e9fice net ajust\u00e9 comprend le b\u00e9n\u00e9fice net des actionnaires avant r\u00e9mun\u00e9ration \u00e0 base d&#039;actions, les frais d&#039;acquisition d&#039;entreprise (co\u00fbts de transaction et d&#039;int\u00e9gration et amortissement des immobilisations incorporelles) et les frais de restructuration. Le BPA ajust\u00e9 (de base et dilu\u00e9) correspond au b\u00e9n\u00e9fice net ajust\u00e9 divis\u00e9 par le nombre moyen pond\u00e9r\u00e9 d&#039;actions ordinaires en circulation (de base et dilu\u00e9) au cours de la p\u00e9riode. La direction est d&#039;avis que le b\u00e9n\u00e9fice net ajust\u00e9 est une mesure plus appropri\u00e9e du rendement d&#039;exploitation puisqu&#039;il exclut les \u00e9l\u00e9ments qui ne sont pas li\u00e9s aux activit\u00e9s d&#039;exploitation en cours. Le tableau suivant pr\u00e9sente un rapprochement du b\u00e9n\u00e9fice net de la Soci\u00e9t\u00e9 avec le b\u00e9n\u00e9fice net ajust\u00e9 :<br>\n        <section class=\"block block--acf financial-results\" style=\"margin-block: 20px !important;\">\n            <div class=\"inner\">\n                <table class=\"table table--striped\">\n                    <thead>\n                        <tr>\n                            <th><\/th>\n                            <th colspan=\"2\">Trimestre clos le 30 septembre<\/th>\n                        <\/tr>\n                        <tr>\n                            <th><\/th>\n                            <th>2023<\/th>\n                            <th>2022<\/th>\n                        <\/tr>\n                        <tr>\n                            <th><\/th>\n                            <th>$&#039;000<\/th>\n                            <th>$&#039;000<\/th>\n                        <\/tr>\n                    <\/thead>\n                    <tbody>\n                        <tr>\n                            <td>B\u00e9n\u00e9fice net des actionnaires<\/td>\n                            <td>(8,805)<\/td>\n                            <td>1,831<\/td>\n                        <\/tr>\n                        <tr>\n                            <td>Ajustements, apr\u00e8s imp\u00f4t :<\/td>\n                            <td><\/td>\n                            <td><\/td>\n                        <\/tr>\n                        <tr>\n                            <td>R\u00e9mun\u00e9ration \u00e0 base d&#039;actions<\/td>\n                            <td>46<\/td>\n                            <td>73<\/td>\n                        <\/tr>\n                        <tr>\n                            <td>Frais d&#039;acquisition d&#039;entreprise<\/td>\n                            <td>25<\/td>\n                            <td>22<\/td>\n                        <\/tr>\n                        <tr>\n                            <td>Frais de restructuration<\/td>\n                            <td>464<\/td>\n                            <td>0<\/td>\n                        <\/tr>\n                        \n                    <\/tbody>\n                    <tfoot style=\"            text-align: left;            font-size: 12px;        \">\n                        <tr>\n                            <th style=\"            padding: 9px 12px;            font-weight: 600;        \">B\u00e9n\u00e9fice net ajust\u00e9<\/th>\n                            <th style=\"            padding: 9px 12px;            font-weight: 600;        \">(8,271)<\/th>\n                            <th style=\"            padding: 9px 12px;            font-weight: 600;        \">1,926<\/th>\n                        <\/tr>\n                    <\/tfoot>\n                <\/table>\n            <\/div>\n        <\/section><\/li><li>Valeur comptable par action \u2013 la valeur comptable correspond aux capitaux propres et est identique \u00e0 la valeur liquidative (calcul\u00e9e comme le total de l&#039;actif moins le total du passif) de la Soci\u00e9t\u00e9 moins les participations ne donnant pas le contr\u00f4le. La valeur comptable par action correspond \u00e0 la valeur comptable ou aux capitaux propres divis\u00e9e par le nombre d&#039;actions ordinaires en circulation \u00e0 une date donn\u00e9e.<\/li><li>Les fonds utilis\u00e9s sont les cr\u00e9ances financi\u00e8res et les pr\u00eats de la Soci\u00e9t\u00e9, une mesure selon les IFRS. Les fonds moyens employ\u00e9s sont la moyenne des cr\u00e9ances financi\u00e8res et des pr\u00eats calcul\u00e9s sur une p\u00e9riode donn\u00e9e.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9clarations prospectives<\/h3>\n\n\n\n<p>Ce communiqu\u00e9 de presse contient certaines \u00ab d\u00e9clarations prospectives \u00bb et certaines \u00ab informations prospectives \u00bb telles que d\u00e9finies dans les lois canadiennes sur les valeurs mobili\u00e8res applicables. Les d\u00e9clarations prospectives peuvent g\u00e9n\u00e9ralement \u00eatre identifi\u00e9es par l&#039;utilisation de termes prospectifs tels que \u00ab peut \u00bb, \u00ab sera \u00bb, \u00ab s&#039;attend \u00e0 \u00bb, \u00ab a l&#039;intention de \u00bb, \u00ab estime \u00bb, \u00ab anticipe \u00bb, \u00ab croit \u00bb, \u00ab continue \u00bb, \u00ab\u00a0plans\u00a0\u00bb ou une terminologie similaire. Les d\u00e9clarations prospectives contenues dans ce communiqu\u00e9 de presse incluent, sans s&#039;y limiter, les d\u00e9clarations, les convictions, les attentes ou les intentions de la direction concernant la situation financi\u00e8re de la Soci\u00e9t\u00e9, la recouvrabilit\u00e9 du compte faisant l&#039;objet de l&#039;enqu\u00eate d\u00e9crit ci-dessus, l&#039;effet que ce qui pr\u00e9c\u00e8de peut avoir sur le le financement disponible pour maintenir le rythme actuel de croissance du portefeuille de la Soci\u00e9t\u00e9 et la dur\u00e9e de la suspension du dividende trimestriel. Les d\u00e9clarations prospectives sont bas\u00e9es sur des pr\u00e9visions de r\u00e9sultats futurs, des estimations de montants non encore d\u00e9terminables et des hypoth\u00e8ses qui, bien que jug\u00e9es raisonnables par la direction, sont intrins\u00e8quement soumises \u00e0 d&#039;importantes incertitudes et impr\u00e9vus commerciaux, \u00e9conomiques et concurrentiels. Les d\u00e9clarations prospectives sont soumises \u00e0 divers risques et incertitudes, y compris les risques associ\u00e9s \u00e0 la recouvrabilit\u00e9 du compte faisant l&#039;objet de l&#039;enqu\u00eate, la capacit\u00e9 de la Soci\u00e9t\u00e9 \u00e0 r\u00e9tablir les dividendes et les risques identifi\u00e9s dans les d\u00e9p\u00f4ts p\u00e9riodiques de l&#039;Accord aupr\u00e8s des autorit\u00e9s canadiennes en valeurs mobili\u00e8res. Voir la notice annuelle la plus r\u00e9cente d&#039;Accord et le rapport de gestion le plus r\u00e9cent et l&#039;analyse des r\u00e9sultats d&#039;exploitation et de la situation financi\u00e8re pour une analyse d\u00e9taill\u00e9e des facteurs de risque affectant Accord. Ces informations prospectives repr\u00e9sentent le meilleur jugement de la direction sur la base des informations actuellement disponibles. Aucune d\u00e9claration prospective ne peut \u00eatre garantie et les r\u00e9sultats futurs r\u00e9els peuvent varier consid\u00e9rablement. Par cons\u00e9quent, il est conseill\u00e9 aux lecteurs de ne pas se fier ind\u00fbment aux d\u00e9clarations ou informations prospectives.<\/p>","protected":false},"excerpt":{"rendered":"<p>Accord Financial Corp. (\u00ab Accord \u00bb ou la \u00ab Soci\u00e9t\u00e9 \u00bb) (TSX \u2013 ACD) a publi\u00e9 aujourd&#039;hui ses r\u00e9sultats financiers pour le troisi\u00e8me trimestre clos le 30 septembre 2023. Les chiffres financiers pr\u00e9sent\u00e9s dans ce communiqu\u00e9 sont pr\u00e9sent\u00e9s en dollars canadiens et ont \u00e9t\u00e9 pr\u00e9par\u00e9s conform\u00e9ment aux normes internationales d\u2019information financi\u00e8re.<\/p>","protected":false},"author":9,"featured_media":3758,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"location":[8],"class_list":["post-13333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-press-releases","location-toronto"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>11\/15\/2023 | Accord Announces Third Quarter Financial Results | Accord Financial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accordfinancial.com\/fr\/accord-annonce-ses-resultats-financiers-du-troisieme-trimestre\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"11\/15\/2023 | Accord Announces Third Quarter Financial Results | Accord Financial\" \/>\n<meta property=\"og:description\" content=\"Accord Financial Corp. (\u201cAccord\u201d or the \u201cCompany\u201d) (TSX \u2013 ACD) today released its financial results for the third quarter ended September 30, 2023. 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