Flow Beverage Balance Sheet

Financials in millions CAD. Fiscal year is November - October.

Millions CAD. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Apr '25 Apr 30, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021	Oct '20 Oct 31, 2020
Cash & Equivalents	0.73	8.61	6.49	2.28	51.57	18.24
Cash & Short-Term Investments	0.73	8.61	6.49	2.28	51.57	18.24
Cash Growth	-56.83%	32.53%	184.67%	-95.58%	182.64%	800.62%
Accounts Receivable	4.54	3.94	8.44	7.82	5.74	1.83
Other Receivables	2.91	3.37	3.23	4.08	2.95	1.15
Receivables	7.45	7.31	11.67	11.9	8.69	2.98
Inventory	5.96	6.56	12.46	10.06	8.93	9.34
Prepaid Expenses	1.8	1.76	1.62	2.45	3.37	5.08
Other Current Assets	3.55	9.32	16.35	33.3	-	-
Total Current Assets	19.5	33.55	48.61	60	72.56	35.65
Property, Plant & Equipment	48.64	42.73	5.83	21.64	58.64	52.23
Other Intangible Assets	0.42	0.45	0.5	0.59	1.59	1.84
Other Long-Term Assets	0.3	0.9	-	0.12	0.12	0.2
Total Assets	68.86	77.63	54.94	82.34	132.9	89.91
Accounts Payable	26.07	27.34	23.31	12.95	14.28	15.62
Accrued Expenses	-	0.05	0.43	-	0.04	0.14
Short-Term Debt	8.3	4.49	0.54	-	-	4.69
Current Portion of Long-Term Debt	42.24	19.54	1.26	2.01	18.27	6.75
Current Portion of Leases	3.8	3.47	0.14	2.02	3.31	4.75
Current Unearned Revenue	4.29	4.21	0.37	-	0.02	0.05
Other Current Liabilities	-	-	7.02	15.28	1.24	1.24
Total Current Liabilities	84.7	59.1	33.07	32.26	37.16	33.23
Long-Term Debt	2.78	25.46	27.48	10.05	4.65	22.28
Long-Term Leases	33.76	27.87	-	6.93	20.92	23.45
Other Long-Term Liabilities	0	0.03	0.1	-	-	0.51
Total Liabilities	121.25	112.46	60.65	49.24	62.73	79.47
Common Stock	107.98	106.91	100.4	95.19	87.03	134.22
Additional Paid-In Capital	179.92	179.9	179.13	171.81	171.81	9.67
Retained Earnings	-344.26	-325.39	-287.14	-244.16	-196.45	-134.2
Comprehensive Income & Other	3.96	3.75	1.9	10.26	7.79	0.75
Shareholders' Equity	-52.39	-34.83	-5.71	33.1	70.17	10.45
Total Liabilities & Equity	68.86	77.63	54.94	82.34	132.9	89.91
Total Debt	90.89	80.83	29.42	21.01	47.15	61.91
Net Cash (Debt)	-90.15	-72.23	-22.92	-18.73	4.42	-43.66
Net Cash Per Share	-1.11	-1.03	-0.41	-0.35	0.10	-1.34
Filing Date Shares Outstanding	89.72	82.88	57.67	55.36	53.79	38.24
Total Common Shares Outstanding	86.71	80.79	57.05	54.81	53.5	38.24
Working Capital	-65.2	-25.55	15.54	27.73	35.4	2.41
Book Value Per Share	-0.60	-0.43	-0.10	0.60	1.31	0.27
Tangible Book Value	-52.81	-35.28	-6.21	32.51	68.59	8.6
Tangible Book Value Per Share	-0.61	-0.44	-0.11	0.59	1.28	0.23
Land	5.09	5.12	5.11	5.05	4.71	4.96
Machinery	7.63	7.55	0.58	7	27.73	12.73
Construction In Progress	0.62	0.14	-	0.11	0.15	-
Leasehold Improvements	1.94	1.93	0.22	1.96	3.76	3.74

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