FRA:BG8 Balance Sheet

Financials in millions CAD. Fiscal year is January - December.

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	9.55	9.09	5.74	6.42	6.22	9.16
Trading Asset Securities	-	-	-	1.39	-	-
Cash & Short-Term Investments	9.55	9.09	5.74	7.81	6.22	9.16
Cash Growth	-21.30%	58.25%	-26.42%	25.54%	-32.10%	76.01%
Accounts Receivable	6.44	5.84	3.78	3.52	3.46	2.38
Other Receivables	0.26	0.16	0.09	0.15	0.32	0.65
Receivables	6.7	5.99	3.87	3.68	3.78	3.03
Prepaid Expenses	2.98	3.33	0.81	0.41	0.14	0.14
Restricted Cash	38.26	35.47	-	-	-	-
Total Current Assets	57.49	53.87	10.41	11.89	10.13	12.33
Property, Plant & Equipment	19.99	21.77	-	-	-	-
Goodwill	23.63	23.63	-	-	-	-
Other Intangible Assets	45.69	48.14	48.19	54.94	62.24	70.14
Long-Term Accounts Receivable	0.2	0.21	0.06	0.06	0.07	0.09
Long-Term Deferred Tax Assets	9.91	9.82	6.23	5.74	6.15	6.4
Total Assets	156.89	157.45	64.89	72.63	78.6	88.96
Accounts Payable	15.34	16.84	1.41	1.14	1.11	1.28
Current Portion of Long-Term Debt	-	-	-	66.96	-	-
Current Portion of Leases	3.05	3	-	-	-	-
Other Current Liabilities	133.4	131.36	1.91	2.15	2.12	2.1
Total Current Liabilities	151.79	151.2	3.31	70.25	3.23	3.38
Long-Term Debt	78.04	66.9	67.02	-	69.24	76.08
Long-Term Leases	16.27	17.25	-	-	-	-
Long-Term Deferred Tax Liabilities	1.78	2.34	-	-	-	-
Other Long-Term Liabilities	-	-	51.68	50.69	62.61	57.93
Total Liabilities	247.88	237.69	122.01	120.94	135.08	137.4
Common Stock	140.08	140.08	140.08	140.08	140.08	140.08
Retained Earnings	-231.06	-220.32	-197.2	-188.39	-196.56	-188.52
Shareholders' Equity	-90.99	-80.25	-57.12	-48.31	-56.48	-48.44
Total Liabilities & Equity	156.89	157.45	64.89	72.63	78.6	88.96
Total Debt	97.36	87.16	67.02	66.96	69.24	76.08
Net Cash (Debt)	-87.81	-78.07	-61.28	-59.15	-63.02	-66.93
Net Cash Per Share	-9.26	-8.23	-6.46	-4.62	-6.64	-7.06
Filing Date Shares Outstanding	9.48	9.48	9.48	9.48	9.48	9.48
Total Common Shares Outstanding	9.48	9.48	9.48	9.48	9.48	9.48
Working Capital	-94.3	-97.32	7.1	-58.36	6.9	8.95
Book Value Per Share	-9.59	-8.46	-6.02	-5.09	-5.96	-5.11
Tangible Book Value	-160.3	-152.01	-105.31	-103.26	-118.72	-118.58
Tangible Book Value Per Share	-16.90	-16.03	-11.10	-10.89	-12.52	-12.50
Machinery	-	0.7	-	-	-	-
Leasehold Improvements	-	2.2	-	-	-	-

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