BRP Inc. 2025年度报告

None(Title of Class)None 38,303,785 Subordinate Voting Shares and 34,819,204 Multiple Voting Shares Indicate by check mark whether the Registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Exchange Act during thepreceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2)has been subject to such filing requirements ☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit suchfiles). ☒Yes☐No Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act.Emerging growth company☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has electednot to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section13(a) of the Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internalcontrol over financial reporting under Section404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that If securities are registered pursuant to Section12(b) of the Exchange Act, indicate by check mark whether the financial statements of the registrantincluded in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ PRINCIPAL DOCUMENTS The following documents have been filed as part of this Annual Report on Form 40-F: A. Annual Information Form The Registrant’s Annual Information Form for the year ended January31, 2026 is attached as Exhibit 99.1 to this Annual Report on Form 40-F and isincorporated by reference herein. B. Audited Annual Financial Statements The Registrant’s audited annual consolidated financial statements for the years ended January31, 2026 and 2025, including the reports of theindependent registered public accounting firm with respect thereto, are attached as Exhibit 99.2 to this Annual Report on Form 40-F and areincorporated by reference herein. C. Management’s Discussion and Analysis CONTROLS AND PROCEDURES The Company’s President and Chief Executive Officer and the Chief Financial Officer are responsible for establishing and maintaining the Company’sdisclosure controls and procedures as well as its internal control over financial reporting, as those terms are defined in National Instrument 52-109 –Certification of Disclosure in Issuers’ Annual and Interim Filings of the Canadian securities regulatory authorities and Rule 13a-15(e) and Disclosure controls and procedures The President and Chief Executive Officer and the Chief Financial Officer have designed, or caused to be designed under their supervision, disclosurecontrols and procedures in order to provide reasonable assurance that: •material information relating to the Company has been made known to them; and•information required to be disclosed in the Company’s filings is recorded, processed, summarized and reported within the time periods specified insecurities legislation. An evaluation of the design and effectiveness of the Company’s disclosure controls and procedures was carried out under the supervision of thePresident and Chief Executive Officer and the Chief Financial Officer. Based on this evaluation, the President and Chief Executive Officer and the Chief Management’s Report on Internal Control over Financial Reporting The President and Chief Executive Officer and the Chief Financial Officer have designed, or caused to be designed under their supervision, such internalcontrol over financial reporting to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial Due to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Management’s projections of anyevaluation of the effectiveness of internal control over financial reporting as to future periods are subject to the risks that controls may become combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of theCompany’s annual or interim financial statements will not be prevented or detected on a timely basis. An evaluation of the design and effectiveness of the Company’s internal controls over financial reporting was carri