COSCIENS Biopharma Balance Sheet

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

Millions USD. 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	8.52	16.39	6.68	50.61	65.3	24.27
Cash & Short-Term Investments	8.52	16.39	6.68	50.61	65.3	24.27
Cash Growth	-57.38%	145.48%	-86.80%	-22.50%	169.04%	209.66%
Accounts Receivable	1.61	1.88	0.13	0.4	0.88	1.19
Other Receivables	-	0.59	0.16	1.76	2.8	1.09
Receivables	1.61	2.47	0.29	2.16	3.68	2.28
Inventory	1.76	2.69	4.01	0.23	0.07	0.02
Prepaid Expenses	1.38	1.7	0.08	0.43	0.42	1.02
Other Current Assets	0.57	0.73	0.21	2.06	1.35	0.02
Total Current Assets	13.84	23.98	11.27	55.49	70.82	27.61
Property, Plant & Equipment	9.89	10.97	11.65	0.22	0.19	0.18
Goodwill	-	-	-	-	8.13	8.82
Other Intangible Assets	-	-	0.01	-	0.63	0.06
Long-Term Deferred Tax Assets	-	-	0.08	-	-	-
Other Long-Term Assets	0.13	0.12	0.75	0.32	0.34	0.34
Total Assets	23.86	35.07	23.75	56.03	80.1	37.01
Accounts Payable	1.03	2.41	0.28	2.04	0.93	1.19
Accrued Expenses	0.92	2.37	0.73	1.79	1.74	1.01
Current Portion of Leases	0.21	0.27	0.3	0.11	0.13	0.14
Current Income Taxes Payable	0.12	0.11	-	0.11	0.12	0.12
Current Unearned Revenue	0.02	0.12	-	2.95	4.82	2.19
Other Current Liabilities	1.68	1.95	-	0.05	0.03	0.09
Total Current Liabilities	3.98	7.22	1.31	7.04	7.77	4.74
Long-Term Leases	1.96	2.04	1.4	0.07	0.03	0.05
Long-Term Unearned Revenue	1.03	0.91	-	1.79	1.59	3.29
Pension & Post-Retirement Benefits	11.81	11.73	-	11.16	17.49	15.44
Other Long-Term Liabilities	-	-	-	0.19	0.24	0.28
Total Liabilities	18.78	21.91	2.71	20.25	27.12	23.79
Common Stock	22.62	22.49	13.52	293.41	293.41	235.01
Additional Paid-In Capital	-	-	-	90.33	-	-
Retained Earnings	-19.05	-12.11	4.36	-352.08	-334.62	-322.66
Comprehensive Income & Other	1.51	2.79	3.16	4.12	94.2	100.86
Shareholders' Equity	5.08	13.16	21.04	35.78	52.99	13.21
Total Liabilities & Equity	23.86	35.07	23.75	56.03	80.1	37.01
Total Debt	2.17	2.31	1.7	0.18	0.16	0.18
Net Cash (Debt)	6.35	14.08	4.98	50.43	65.14	24.09
Net Cash Growth	-65.44%	182.79%	-90.13%	-22.58%	170.43%	247.53%
Net Cash Per Share	2.01	5.46	2.70	27.19	56.68	58.63
Filing Date Shares Outstanding	3.18	3.15	1.21	1.21	1.21	1.21
Total Common Shares Outstanding	3.18	3.14	1.21	1.21	1.21	0.63
Working Capital	9.85	16.76	9.96	48.44	63.05	22.87
Book Value Per Share	1.60	4.19	17.33	29.47	43.65	21.08
Tangible Book Value	5.08	13.16	21.03	35.78	44.23	4.34
Tangible Book Value Per Share	1.60	4.19	17.32	29.47	36.44	6.92
Machinery	10.55	10.9	11.98	0.45	0.47	0.55
Leasehold Improvements	5.84	5.64	6.68	-	-	-

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