JIVA Technologies Balance Sheet

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

Millions CAD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	0.19	0.07	0.07	0.16	1.29	20.36
Short-Term Investments	-	-	-	-	0.39	-
Cash & Short-Term Investments	0.19	0.07	0.07	0.16	1.68	20.36
Cash Growth	110.75%	-7.65%	-53.55%	-90.52%	-91.76%	20821.40%
Accounts Receivable	0.09	0.11	0.07	0.78	0.72	1.14
Other Receivables	-	-	-	-	-	0.2
Receivables	0.09	0.11	0.07	0.78	0.72	1.34
Inventory	0.02	0.02	0.02	0.76	1.09	0.11
Prepaid Expenses	-	-	0.02	0.04	0.17	1.28
Other Current Assets	-	-	0.02	0.03	-	0.04
Total Current Assets	0.29	0.19	0.2	1.78	3.66	23.13
Property, Plant & Equipment	0.26	0.34	0.43	4.78	7.8	0.52
Long-Term Investments	-	-	1.61	-	-	-
Goodwill	-	-	-	-	-	8.39
Other Intangible Assets	-	-	-	0.99	0.73	0.54
Total Assets	0.55	0.53	2.25	7.55	12.2	32.58
Accounts Payable	4.73	4.3	3.79	6.85	1.76	1.38
Accrued Expenses	1.47	1.49	1.45	1.76	1.31	0.61
Current Portion of Long-Term Debt	6.15	0.92	0.61	0.78	0.87	0.09
Current Portion of Leases	0.13	0.16	0.16	0.64	1.15	0.03
Current Unearned Revenue	-	-	0.15	0.16	0.15	0.08
Other Current Liabilities	0.66	0.74	2.5	1.83	1.35	0.07
Total Current Liabilities	13.15	7.61	8.65	12.02	6.59	2.25
Long-Term Debt	-	5.54	5.56	6.93	0.2	0.04
Long-Term Leases	-	0.04	0.21	6.37	5.83	0.03
Other Long-Term Liabilities	-	-	-	0.3	0.58	-
Total Liabilities	13.15	13.19	14.42	25.62	13.2	2.33
Common Stock	61.82	61.63	61.16	59.51	53.18	32.5
Additional Paid-In Capital	25.36	25.36	25.36	25.31	27.12	25.8
Retained Earnings	-99.73	-99.51	-98.86	-93.74	-82.87	-28.11
Comprehensive Income & Other	-0.05	-0.14	0.17	1.41	1.6	0.07
Total Common Equity	-12.6	-12.66	-12.17	-7.51	-0.96	30.26
Minority Interest	-	-	-	-10.55	-0.04	-
Shareholders' Equity	-12.6	-12.66	-12.17	-18.06	-1	30.26
Total Liabilities & Equity	0.55	0.53	2.25	7.55	12.2	32.58
Total Debt	6.28	6.66	6.53	14.72	8.05	0.19
Net Cash (Debt)	-6.09	-6.59	-6.45	-14.56	-6.37	20.17
Net Cash Growth	-	-	-	-	-	20624.24%
Net Cash Per Share	-2.31	-4.55	-7.80	-393.50	-330.53	-
Filing Date Shares Outstanding	5.24	2.29	1.01	0.11	0.03	0.02
Total Common Shares Outstanding	5.24	2.29	1.01	0.11	0.03	0.02
Working Capital	-12.85	-7.41	-8.45	-10.23	-2.93	20.88
Book Value Per Share	-2.40	-5.54	-12.02	-69.15	-33.94	1853.99
Tangible Book Value	-12.6	-12.66	-12.17	-8.5	-1.7	21.33
Tangible Book Value Per Share	-2.40	-5.54	-12.02	-78.24	-59.77	1306.61
Buildings	0.17	0.17	-	0.53	0.56	0.33
Machinery	0.52	0.52	0.16	1.97	1.79	0.44

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.