TC
Trulieve Cannabis Corp. (TCNNF)·Q3 2025 Earnings Summary
Executive Summary
- Q3 2025 delivered resilient top-line and margin performance: revenue $288.2M, gross margin 58.9%, adjusted EBITDA $102.7M, cash from operations $76.8M, and free cash flow $64.4M .
- Results vs S&P Global consensus: revenue slightly beat ($288.2M vs $287.5M), adjusted/normalized EPS modestly beat (-$0.07 vs -$0.077), while S&P’s EBITDA definition showed a miss ($84.8M vs $95.9M)*; company-reported adjusted EBITDA was $102.7M, up 7% YoY .
- Guidance: Q4 revenue targeted up low single digits vs Q3; 2025 cash from operations at least $250M maintained; 2025 capex raised to up to $45M; planned redemption of $368M senior secured notes due 2026 in December 2025 .
- Key catalyst/narrative: tax reform/280E resolution; uncertain tax position liability rose to $616M, management reiterated that “without the effect of 280E, Q3 2025 net income would have been positive,” and continues customary tax payments without 280E until final resolution .
What Went Well and What Went Wrong
What Went Well
- Operating expense discipline drove operating income expansion: OpEx fell to $127.6M from $172.7M YoY and operating income rose to $42.2M from $0.6M YoY .
- Durable retail demand and product innovation: sold ~12.5M branded products; loyalty members reached 820k and accounted for 77% of transactions; launched Roll One Clutch AIO vapes in FL (sold out in <2 weeks) and expanded Onward/Upward THC beverages .
- Strong liquidity and cash generation: quarter-end cash $458M; CFO $76.8M; FCF $64.4M; announced planned redemption of $368M notes (debt $478M at ~7.9%) .
Quoted management:
- “Our 2025 strategic plan is delivering results…Significant flexibility in our core business and strong cash generation continue to set us apart” — Kim Rivers, CEO .
What Went Wrong
- Sequential softness consistent with seasonal pattern: revenue declined 5% QoQ and gross margin compressed to 58.9% from 60.6% QoQ; adjusted EBITDA fell to $102.7M from $110.6M QoQ .
- Tax burden still dominates GAAP results: net loss attributable to common shareholders was $26.8M with $53.0M tax provision; uncertain tax position liability grew to $616M (with $580M related to the 280E challenge) .
- Estimates optics on EBITDA: S&P’s EBITDA print of $84.8M* missed consensus $95.9M*, despite company-adjusted EBITDA $102.7M (36% margin); non-GAAP items (campaign contributions $6.3M, non-recurring costs $3.8M) affected adjusted-to-GAAP bridge .
Financial Results
Segment mix
KPIs
Guidance Changes
Earnings Call Themes & Trends
Note: A Q3 2025 earnings call transcript was not available in the document catalog at the time of this analysis; themes summarized from management commentary and investor materials .
Management Commentary
- “Our 2025 strategic plan is delivering results, with demonstrable progress on reform, customers, distribution, and branded products…strong cash generation continue to set us apart” — Kim Rivers, CEO .
- “With strong margins and cash flow, scaled operations, and flexibility across our platform, Trulieve is uniquely positioned as an industry leader” — Q2 commentary .
- “Strong margins and cash flow achieved…demonstrate our commitment to operational excellence” — Q1 commentary .
Q&A Highlights
A Q3 2025 earnings call transcript was not available in the catalog to extract Q&A themes at this time; we will update this section when the transcript is posted .
Estimates Context
- Company-reported GAAP EPS (continuing operations) was -$0.11 and adjusted EPS -$0.07 ; company-reported EBITDA was $81.3M and adjusted EBITDA $102.7M (36% margin) .
- Values marked with an asterisk are retrieved from S&P Global.
Key Takeaways for Investors
- Margin and cost discipline remain the differentiator: SG&A and total OpEx reduction supported 58.9% gross margin and $42.2M operating income despite seasonal revenue softness .
- Cash strength plus note redemption lowers risk: $458M cash and planned $368M notes redemption signal proactive balance sheet management and potential interest expense relief into 2026 .
- Loyalty-driven demand and product innovation underpin traffic: loyalty share at 77%, traffic +6% YoY, sell-outs in new vape products, and continued beverage expansion should support retail throughput .
- Watch the 280E resolution path: uncertain tax liability grew to $616M; management indicates profitability absent 280E—headline risk persists but resolution could be a multi-quarter catalyst .
- Near-term trading: modest beats on revenue/EPS vs consensus but EBITDA optics mixed under S&P’s definition; expect focus on Q4 low-single-digit revenue growth guide and December note redemption timeline .
- Medium-term thesis: scaled footprint (232 dispensaries), strong brands, and improving non-GAAP profitability (adj. EBITDA margin 36%) position Trulieve well if federal reform (rescheduling/SAFER/States 2.0) advances .
- Monitor capex and cash conversion: capex guide raised to $45M; sustained CFO trajectory toward ≥$250M for FY 2025 remains a critical execution milestone .
Additional documents reviewed:
- Q3 2025 8-K press release and exhibits .
- Q2 2025 8-K press release .
- Q1 2025 8-K press release .
S&P Global estimates disclaimer: Values marked with an asterisk are retrieved from S&P Global.