Spectral Medical 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	5.89	2.99	2.95	8.41	8.89	5.81
Cash & Short-Term Investments	5.89	2.99	2.95	8.41	8.89	5.81
Cash Growth	2.31%	1.22%	-64.92%	-5.35%	53.09%	304.67%
Accounts Receivable	0.43	0.45	0.19	1.06	0.21	0.26
Inventory	0.22	0.23	0.37	0.34	0.29	0.35
Other Current Assets	0.71	0.79	0.62	0.28	0.88	0.39
Total Current Assets	7.25	4.46	4.13	10.09	10.26	6.8
Net Property, Plant & Equipment	0.52	0.69	0.89	0.7	1.06	1.11
Other Intangible Assets	0.35	0.18	0.19	0.21	0.23	0.25
Long-Term Investments	-	-	-	1	-	-
Total Assets	8.13	5.32	5.21	12	11.56	8.16
Accounts Payable	2.98	2.77	2.82	3.09	1.52	2.14
Current Portion of Leases	0.13	0.13	0.12	0.1	0.09	0.09
Unearned Revenue	0.76	0.38	0.73	0.7	0.69	0.68
Other Current Liabilities	63.5	24.17	14.25	2.75	-	-
Total Current Liabilities	67.37	27.45	17.92	6.63	2.3	2.9
Long-Term Leases	0.27	0.37	0.5	0.42	0.49	0.58
Other Long-Term Liabilities	9.15	5.05	3.34	7.5	4.68	5.35
Total Long-Term Liabilities	9.42	5.42	3.84	7.92	5.17	5.93
Total Liabilities	76.79	32.87	21.76	14.55	7.47	8.83
Common Stock	93.77	90.57	87.06	87.05	84.36	71.87
Additional Paid-in Capital	23.26	22.73	21.83	20.17	18.22	17.17
Retained Earnings	-185.69	-140.84	-125.44	-109.78	-98.49	-89.71
Shareholders' Equity	-68.66	-27.55	-16.55	-2.55	4.08	-0.67
Total Liabilities & Equity	8.13	5.32	5.21	12	11.56	8.16
Total Debt	0.4	0.5	0.62	0.52	0.58	0.67
Net Cash (Debt)	5.49	2.49	2.33	7.9	8.31	5.14
Net Cash Growth	120.58%	6.73%	-70.49%	-4.93%	61.63%	643.85%
Net Cash Per Share	0.02	0.01	0.01	0.03	0.03	0.02
Book Value	-68.66	-27.55	-16.55	-2.55	4.08	-0.67
Book Value Per Share	-0.24	-0.10	-0.06	-0.01	0.02	-0.00
Tangible Book Value	-69.01	-27.72	-16.74	-2.77	3.86	-0.92
Tangible Book Value Per Share	-0.24	-0.10	-0.06	-0.01	0.02	-0.00

Updated Sep 30, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.