{
 "as_of": "2026-11-06",
 "cmr": "ca-cm-kg/TSX/SPB",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# Superior Plus Corp. (TSX: SPB) — research page\n\nAs of 2026-11-06 · ca-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is Superior Plus Corp., listed on the TSX under the ticker SPB. Its LEI is 52990059VEQM9RBM0045 and its ISIN is not on the record. Its security type is Corporate, its segment is not on the record, its sector is Utilities & Pipelines, and its jurisdiction is Ontario (CA-ON). The issuer is listed and not halted.\n\n## The disclosure read\n\nThe record holds 2 filings in the window 2025-11-06 to 2026-11-06, on 2 filing days, one corporate action and one financial statement. The median gap between filing days is 138 days. The latest filing is a financial statement dated 2026-03-31, 220 days before the record date of 2026-11-06. The TSX median gap between filing days is 16 days, with a median latency of 3.0 days and a median of 0.0 filings. The Utilities & Pipelines sector median gap is 14.0 days, with a median of 17.5 filings and a median latency of 1.5 days.\n\n## Auditor\n\nThe auditor of record is Deloitte LLP. Its location is not on the record. The record holds no auditor changes.\n\n## Events and halts\n\nThe record holds no listing, delisting, name change, domicile change or segment move lines. The issuer is listed and not halted.\n\n## Orderability\n\nUnder paragraph (o) of the definition, the signal is ACM-200 and the outcome is determinable. Under paragraph (q) of the definition, the signal is ACM-200 and the outcome is determinable. The rule version is acm-68000/ca/kyp-know-your-product-ni-31-103/r1, and the chapter is as of 2026-11-04.\n\n## Coverage\n\nThe field has not been read.\n\n## Open research\n\nThe field has not been read.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nSealed years in the store but not served as of a date are 2021, 2022, 2023, 2024, 2025 and 2026. The market's vintage is not sealed, and the live record began 2026-09-10. The as-of door answers not_sealed.\n\n## Sources\n\n8 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://www.tsx.com/json/company-directory/search/tsx/^* (identity.exchange)\n- https://api.gleif.org/api/v1/lei-records/52990059VEQM9RBM0045 (identity.jurisdiction)\n- https://www.tsx.com/en/resource/571 (identity.sector)\n- https://mcp.ca-cm-kg.ai/events/TSX/SPB (the disclosure lines)\n- https://iiroc.mediaroom.com/index.php?s=2429&l=100 (the halt flag)\n- https://www.superiorplus.com/wp-content/uploads/2016/12/2010-Information-Circular.pdf (the auditor)\n- https://mcp.ca-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.ca-cm-kg.ai/record/TSX/SPB (the record)\n",
 "market": "CA",
 "node": "ca-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": "2026-09-10",
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "6 years are sealed in the CA store; their Replay split is not built, so the as-of door answers not_sealed and the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false,
   "store_years_sealed_not_served": [
    "2021",
    "2022",
    "2023",
    "2024",
    "2025",
    "2026"
   ]
  },
  "auditor": {
   "auditor": {
    "read_by": "Tavily regex",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.superiorplus.com/wp-content/uploads/2016/12/2010-Information-Circular.pdf",
    "state": "sourced",
    "value": "Deloitte LLP"
   },
   "auditor_firm_id": {
    "market": "CA",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "CA",
    "state": "not_on_record"
   },
   "changes": []
  },
  "cmr": "ca-cm-kg/TSX/SPB",
  "coverage": {
   "note": "the coverage field has not been read for this issuer",
   "state": "not_read"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 2270,
     "median_cadence_gap_days": 16,
     "median_filings": 0,
     "median_latency_days": 3,
     "name": "TSX"
    },
    "sector": {
     "issuers": 18,
     "median_cadence_gap_days": 14,
     "median_filings": 17.5,
     "median_latency_days": 1.5,
     "name": "Utilities & Pipelines"
    }
   },
   "by_type": {
    "corporate_action": 1,
    "financial_statement": 1
   },
   "cadence_median_gap_days": 138,
   "filing_days": 2,
   "filings": 2,
   "latency_days": 220,
   "latest": [
    {
     "category": null,
     "date": "2026-03-31",
     "source": "https://www.businesswire.com/news/home/20260331437895/en/Superior-Plus-Announces-Timing-of-2026-First-Quarter-Results-Conference-Call-and-Webcast",
     "title": "Superior Plus Announces Timing of 2026 First Quarter Results Conference Call and Webcast",
     "type": "financial_statement"
    },
    {
     "category": null,
     "date": "2025-11-13",
     "source": "https://www.businesswire.com/news/home/20251113177735/en/Superior-Plus-Declares-2025-Fourth-Quarter-Dividend",
     "title": "Superior Plus Declares 2025 Fourth Quarter Dividend",
     "type": "corporate_action"
    }
   ],
   "latest_filing_date": "2026-03-31",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.ca-cm-kg.ai/events/TSX/SPB",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "tsx.com company directory (exchange list)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.tsx.com/json/company-directory/search/tsx/^*",
    "state": "sourced",
    "value": "TSX"
   },
   "isin": {
    "market": "CA",
    "reason": "no ISIN found on issuer pages",
    "state": "not_on_record"
   },
   "jurisdiction": {
    "read_by": "GLEIF LEI record (LEI per the LEI column)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://api.gleif.org/api/v1/lei-records/52990059VEQM9RBM0045",
    "state": "conflict",
    "value": "Ontario (CA-ON)"
   },
   "lei": {
    "read_by": "GLEIF name-exact",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://api.gleif.org/api/v1/lei-records/52990059VEQM9RBM0045",
    "state": "sourced",
    "value": "52990059VEQM9RBM0045"
   },
   "name": {
    "read_by": "tsx.com company directory (exchange list)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.tsx.com/json/company-directory/search/tsx/^*",
    "state": "sourced",
    "value": "Superior Plus Corp."
   },
   "sector": {
    "read_by": "TMX listed-companies workbook (exchange list, monthly; data month named in the source column)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.tsx.com/en/resource/571 (tsx-and-amp-tsxv-listed-companies-2026-08-14-en.xlsx, data as of 31-Jul-2026)",
    "state": "sourced",
    "value": "Utilities & Pipelines"
   },
   "security_type": {
    "read_by": "TMX listed-companies workbook (exchange list, monthly; data month named in the source column)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.tsx.com/en/resource/571 (tsx-and-amp-tsxv-listed-companies-2026-08-14-en.xlsx, data as of 31-Jul-2026)",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "CA",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "tsx.com company directory (exchange list)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.tsx.com/json/company-directory/search/tsx/^*",
    "state": "sourced",
    "value": "SPB"
   },
   "website": {
    "market": "CA",
    "state": "not_on_record"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": [],
   "domicile_change": [],
   "listing": [],
   "name_change": [],
   "segment_move": []
  },
  "market": "CA",
  "node": "ca-cm-kg",
  "numbers_hash": "sha256:85e1e3d2e5dab1ee0c2b8db9d39c2020351e6b2266015144fcaa5c259bf7f212",
  "open_research": {
   "rows": [],
   "state": "not_read"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [
    "Paragraph (o) of the definition",
    "Paragraph (q) of the definition"
   ],
   "outcomes": {
    "Paragraph (o) of the definition": {
     "determinable": true,
     "signal": "ACM-200"
    },
    "Paragraph (q) of the definition": {
     "determinable": true,
     "signal": "ACM-200"
    }
   },
   "read": {
    "basis": "one live read per instrument class, halt state and client category on this market; this issuer's group",
    "chapter": "https://mcp.ca-cm-kg.ai/book/aio.json",
    "door": "https://mcp.ca-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "rule_version": "acm-68000/ca/kyp-know-your-product-ni-31-103/r1",
   "section": "ca.aio.v11"
  },
  "record": {
   "as_of": "2026-11-06",
   "url": "https://mcp.ca-cm-kg.ai/record/TSX/SPB",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://iiroc.mediaroom.com/index.php?s=2429&l=100",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:85e1e3d2e5dab1ee0c2b8db9d39c2020351e6b2266015144fcaa5c259bf7f212",
 "path": "/ca/TSX/SPB",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is Superior Plus Corp., listed on the TSX under the ticker SPB. Its LEI is 52990059VEQM9RBM0045 and its ISIN is not on the record. Its security type is Corporate, its segment is not on the record, its sector is Utilities & Pipelines, and its jurisdiction is Ontario (CA-ON). The issuer is listed and not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 2 filings in the window 2025-11-06 to 2026-11-06, on 2 filing days, one corporate action and one financial statement. The median gap between filing days is 138 days. The latest filing is a financial statement dated 2026-03-31, 220 days before the record date of 2026-11-06. The TSX median gap between filing days is 16 days, with a median latency of 3.0 days and a median of 0.0 filings. The Utilities & Pipelines sector median gap is 14.0 days, with a median of 17.5 filings and a median latency of 1.5 days.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is Deloitte LLP. Its location is not on the record. The record holds no auditor changes.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "The record holds no listing, delisting, name change, domicile change or segment move lines. The issuer is listed and not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "Under paragraph (o) of the definition, the signal is ACM-200 and the outcome is determinable. Under paragraph (q) of the definition, the signal is ACM-200 and the outcome is determinable. The rule version is acm-68000/ca/kyp-know-your-product-ni-31-103/r1, and the chapter is as of 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "The field has not been read.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "The field has not been read.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "Sealed years in the store but not served as of a date are 2021, 2022, 2023, 2024, 2025 and 2026. The market's vintage is not sealed, and the live record began 2026-09-10. The as-of door answers not_sealed.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "8 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://www.tsx.com/json/company-directory/search/tsx/^*"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://api.gleif.org/api/v1/lei-records/52990059VEQM9RBM0045"
  },
  {
   "for": "identity.sector",
   "source": "https://www.tsx.com/en/resource/571"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.ca-cm-kg.ai/events/TSX/SPB"
  },
  {
   "for": "the halt flag",
   "source": "https://iiroc.mediaroom.com/index.php?s=2429&l=100"
  },
  {
   "for": "the auditor",
   "source": "https://www.superiorplus.com/wp-content/uploads/2016/12/2010-Information-Circular.pdf"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.ca-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.ca-cm-kg.ai/record/TSX/SPB"
  }
 ],
 "title": "Superior Plus Corp. (SPB) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}