Femto Technologies 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	17.34	4.62	3.11	2.39	3.03	0.56
Cash & Short-Term Investments	17.34	4.62	3.11	2.39	3.03	0.56
Cash Growth	195.67%	48.27%	30.13%	-20.91%	437.35%	81.89%
Accounts Receivable	0.12	0.11	0.12	0.14	0.13	0.14
Other Receivables	0.35	0.14	0.02	0	0	-
Receivables	0.46	0.25	0.14	0.14	0.14	0.14
Prepaid Expenses	0.1	0.04	0.03	0.83	0.04	0
Other Current Assets	0.04	0.07	0.05	0.09	2.55	0.1
Total Current Assets	17.94	4.97	3.33	3.45	5.75	0.8
Property, Plant & Equipment	0	0	0.01	0.34	0.44	0.11
Other Intangible Assets	20.26	25.26	33.46	46.11	1.3	-
Total Assets	38.21	30.24	36.8	49.9	7.49	0.91
Accounts Payable	0.18	0.32	0.16	0.04	0.11	0.35
Accrued Expenses	0.49	0.31	0.55	0.15	0.07	0.16
Short-Term Debt	-	-	-	-	-	0.16
Current Portion of Long-Term Debt	0.04	0.04	0.05	0.05	0.05	0.01
Current Portion of Leases	-	-	-	-	-	0.02
Current Unearned Revenue	0.05	0.14	0.13	0.22	0.03	0.11
Other Current Liabilities	0.04	0.04	-	-	0	0.1
Total Current Liabilities	0.8	0.85	0.89	0.46	0.26	0.9
Long-Term Debt	0.06	-	0.04	0.09	0.14	0.19
Pension & Post-Retirement Benefits	0.11	0.1	0.09	0.09	0.09	0.08
Other Long-Term Liabilities	0.57	24.9	0.96	-	-	-
Total Liabilities	1.54	25.85	1.98	0.63	0.49	1.17
Common Stock	94.16	76.39	59.37	54.81	10.84	0
Retained Earnings	-58.26	-72.9	-25.31	-6.82	-5.15	-0.27
Comprehensive Income & Other	0.77	0.9	0.77	1.28	1.31	0.02
Shareholders' Equity	36.67	4.39	34.83	49.27	7	-0.26
Total Liabilities & Equity	38.21	30.24	36.8	49.9	7.49	0.91
Total Debt	0.1	0.04	0.09	0.14	0.19	0.37
Net Cash (Debt)	17.24	4.58	3.03	2.26	2.83	0.19
Net Cash Growth	196.50%	51.09%	34.20%	-20.33%	1384.12%	-
Working Capital	17.14	4.12	2.44	2.99	5.49	-0.09
Tangible Book Value	16.4	-20.87	1.36	3.16	5.7	-0.26
Machinery	0.28	0.26	0.24	0.24	0.26	0.25
Construction In Progress	-	-	-	0.33	0.39	-

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