v3.26.1
Segmented information
12 Months Ended
Dec. 31, 2025
Segmented information [Abstract]  
Segmented information
27.
Segmented information
Cameco has three reportable segments: uranium, fuel services and Westinghouse. Cameco's reportable segments are
strategic business units with different products, processes and marketing strategies.
The uranium segment involves the
exploration for, mining, milling, purchase and sale of uranium concentrate. The fuel services segment involves the refining,
conversion and fabrication of uranium concentrate and the purchase and sale of conversion services. The Westinghouse
segment reflects our earnings from this equity-accounted investment (see note 11). Westinghouse is a nuclear reactor
technology original equipment manufacturer and a global provider of products and services to commercial utilities and
government agencies. It provides outage and maintenance services, engineering support, instrumentation and controls
equipment, plant modification, and components and parts to nuclear reactors.
Cost of sales in the uranium segment includes care and maintenance costs for our operations that have had production
suspensions, including annual maintenance and other temporary shutdowns. Cameco expensed $
98,714,000
of care and
maintenance costs during the year (2024 - $
77,436,000
).
Accounting policies used in each segment are consistent with the policies outlined in the summary of material accounting
policies.
A.
Business segments
Consistent with the presentation of financial information for internal management purposes, Cameco’s share of
Westinghouse’s financial results have been presented as a separate segment. In accordance with IFRS, this investment is
accounted for by the equity method of accounting in these consolidated financial statements and the associated revenue and
expenses are eliminated in the “Adjustments” column.
For the year ended December 31, 2025
Uranium
Fuel
services
WEC
Adjustments
Other
Total
Revenue
$
2,873,950
$
562,421
$
3,457,633
$
(3,457,633)
$
45,562
$
3,481,933
Expenses
Cost of products and services sold
1,824,516
348,800
2,274,065
(2,274,065)
45,250
2,218,566
Depreciation and amortization
246,326
39,813
383,235
(383,235)
6,955
293,094
Cost of sales
2,070,842
388,613
2,657,300
(2,657,300)
52,205
2,511,660
Gross profit (loss)
803,108
173,808
800,333
(800,333)
(6,643)
970,273
Administration
-
-
416,007
(416,007)
311,250
311,250
Exploration
27,630
-
-
-
-
27,630
Research and development
-
-
-
-
38,467
38,467
Other operating income
(22,221)
(6,112)
-
-
-
(28,333)
Loss on disposal of assets
2,292
825
-
-
-
3,117
Finance costs
-
-
213,051
(213,051)
115,175
115,175
Gains on derivatives
-
-
-
-
(95,017)
(95,017)
Finance income
-
-
(2,522)
2,522
(23,172)
(23,172)
Share of earnings from
equity-accounted investees
(158,862)
-
-
(57,524)
-
(216,386)
Foreign exchange losses
-
-
-
-
61,740
61,740
Other expense (income)
-
-
120,036
(120,036)
(1,459)
(1,459)
Earnings (loss) before income taxes
954,269
179,095
53,761
3,763
(413,627)
777,261
Income tax expense
187,719
Net earnings
589,542
Capital expenditures for the year
$
268,209
$
57,370
$
205,535
$
(205,535)
$
7,446
$
333,025
For the year ended December 31, 2024
Uranium
Fuel
services
WEC
Adjustments
Other
Total
Revenue
$
2,676,620
$
459,152
$
2,892,467
$
(2,892,467)
$
-
$
3,135,772
Expenses
Cost of products and services sold
1,757,155
316,040
2,075,189
(2,075,189)
(707)
2,072,488
Depreciation and amortization
238,726
37,236
356,864
(356,864)
4,740
280,702
Cost of sales
1,995,881
353,276
2,432,053
(2,432,053)
4,033
2,353,190
Gross profit (loss)
680,739
105,876
460,414
(460,414)
(4,033)
782,582
Administration
-
-
402,448
(402,448)
253,150
253,150
Exploration
19,419
-
-
-
-
19,419
Research and development
-
-
-
-
36,540
36,540
Other operating income
(35,090)
(2,593)
-
-
-
(37,683)
(Gain) loss on disposal of assets
253
791
-
-
(2)
1,042
Finance costs
-
-
225,188
(225,188)
147,171
147,171
Losses on derivatives
-
-
-
-
183,103
183,103
Finance income
-
-
(4,381)
4,381
(21,228)
(21,228)
Share of loss (earnings) from
equity-accounted investee
(207,583)
-
-
218,427
-
10,844
Foreign exchange gains
-
-
-
-
(65,517)
(65,517)
Other expense (income)
-
-
116,697
(116,697)
(975)
(975)
Earnings (loss) before income taxes
903,740
107,678
(279,538)
61,111
(536,275)
256,716
Income tax expense
84,874
Net earnings
171,842
Capital expenditures for the year
$
132,827
$
48,667
$
176,229
$
(176,229)
$
30,141
$
211,635
B.
Geographic segments
Revenue is attributed to the geographic location based on the location of the entity providing the services. The Company’s
revenue from external customers is as follows:
2025
2024
Canada
$
3,034,652
$
2,495,748
United States
424,123
640,024
Switzerland
23,158
-
$
3,481,933
$
3,135,772
The Company’s non-current assets, excluding deferred tax assets and financial instruments, by geographic location are as
follows:
2025
2024
Canada
$
2,884,969
$
2,859,401
United States
2,753,805
3,015,292
Australia
394,276
383,338
Kazakhstan
315,314
286,759
Other
1
3
$
6,348,365
$
6,544,793
C.
Major customers
Cameco relies on a small number of customers to purchase a significant portion of its uranium concentrates and uranium
conversion services. During 2025, revenues from three customers of Cameco’s uranium and fuel services segments
represented approximately $
702,363,000
(2024 - $
1,062,733,000
), approximately
20
% (2024 -
34
%) of Cameco’s total
revenues from these segments.
As customers are relatively few in number, accounts receivable from any individual customer
may periodically exceed 10% of accounts receivable depending on delivery schedule.