C21 Investments Balance Sheet

Financials in millions USD. Fiscal year is April - March.

Millions USD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Cash & Equivalents	2.42	2.63	3.26	2.41	1.89	3.07
Cash & Short-Term Investments	2.42	2.63	3.26	2.41	1.89	3.07
Cash Growth	-25.82%	-19.48%	35.38%	27.32%	-38.34%	-50.81%
Accounts Receivable	0.14	0.12	0.24	0.19	0.4	0.2
Other Receivables	0	0.05	0.02	0.01	0.01	0.01
Receivables	0.97	0.18	0.25	0.2	0.41	0.21
Inventory	4.26	4.05	2.87	2.71	4.17	4.05
Prepaid Expenses	0.66	0.65	0.59	0.75	0.88	0.77
Other Current Assets	-	0	1.16	1.17	1.24	2.18
Total Current Assets	8.3	7.5	8.14	7.24	8.6	10.28
Property, Plant & Equipment	11.23	12.06	12.14	12.26	13.07	13.75
Goodwill	28.54	28.54	28.54	28.54	28.54	28.54
Other Intangible Assets	6.82	8.09	6.29	6.48	7.89	9.22
Long-Term Deferred Tax Assets	-	-	0.12	-	0.17	-
Other Long-Term Assets	-	0.8	-	-	0.05	0.05
Total Assets	54.89	57	55.23	54.53	58.31	61.84
Accounts Payable	1.22	1.05	1.46	1.19	1.84	1.4
Accrued Expenses	0.38	0.49	0.52	0.42	0.47	0.49
Current Portion of Long-Term Debt	1.03	2.13	1.16	1.16	3.18	7.36
Current Portion of Leases	0.61	0.53	0.39	0.37	0.4	0.33
Current Income Taxes Payable	1.54	2.83	10.23	9.72	7.74	4.87
Current Unearned Revenue	0.3	0.31	0.29	0.3	0.09	-
Other Current Liabilities	1.2	0.61	1	1.01	1.25	1.49
Total Current Liabilities	6.29	7.96	15.05	14.17	14.97	15.97
Long-Term Debt	-	0.71	-	-	-	2.03
Long-Term Leases	9.31	9.77	9.12	9.19	8.55	8.95
Long-Term Deferred Tax Liabilities	0.03	0.03	-	0.02	-	-
Other Long-Term Liabilities	12.42	9.85	0.08	0.11	0.47	1.16
Total Liabilities	28.05	28.32	24.25	23.48	24	28.12
Common Stock	107.27	107.01	105.47	105.47	105.45	105.24
Retained Earnings	-78.68	-76.82	-72.85	-72.78	-69.47	-69.76
Comprehensive Income & Other	-1.76	-1.51	-1.64	-1.64	-1.66	-1.74
Shareholders' Equity	26.84	28.68	30.97	31.05	34.32	33.73
Total Liabilities & Equity	54.89	57	55.23	54.53	58.31	61.84
Total Debt	10.95	13.15	10.66	10.72	12.14	18.67
Net Cash (Debt)	-8.53	-10.52	-7.4	-8.31	-10.24	-15.6
Net Cash Per Share	-0.07	-0.09	-0.06	-0.07	-0.08	-0.13
Filing Date Shares Outstanding	118.04	117.86	120.05	120.05	120.05	120.05
Total Common Shares Outstanding	118.09	118	120.05	120.05	120.05	120.05
Working Capital	2.01	-0.45	-6.91	-6.92	-6.37	-5.69
Book Value Per Share	0.23	0.24	0.26	0.26	0.29	0.28
Tangible Book Value	-8.52	-7.96	-3.85	-3.98	-2.11	-4.04
Tangible Book Value Per Share	-0.07	-0.07	-0.03	-0.03	-0.02	-0.03
Land	-	-	0.5	0.5	1.33	1.33
Machinery	2.71	2.68	2.79	2.77	2.93	2.81
Leasehold Improvements	2.26	2.19	2.06	2.03	1.78	1.76

Source: S&P Global Market Intelligence. Standard template. Financial Sources.