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	2018 - 2019
Period Ending	Jun '25 Jun 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	2018 - 2019
Cash & Equivalents	18.67	4.62	3.11	2.39	3.03	0.56	Upgrade
Cash & Short-Term Investments	18.67	4.62	3.11	2.39	3.03	0.56	Upgrade
Cash Growth	149.55%	48.27%	30.13%	-20.91%	437.35%	81.89%	Upgrade
Accounts Receivable	0.11	0.11	0.12	0.14	0.13	0.14	Upgrade
Other Receivables	0.22	0.14	0.02	0	0	-	Upgrade
Receivables	0.33	0.25	0.14	0.14	0.14	0.14	Upgrade
Prepaid Expenses	0.16	0.04	0.03	0.83	0.04	0	Upgrade
Other Current Assets	0.04	0.07	0.05	0.09	2.55	0.1	Upgrade
Total Current Assets	19.2	4.97	3.33	3.45	5.75	0.8	Upgrade
Property, Plant & Equipment	0	0	0.01	0.34	0.44	0.11	Upgrade
Other Intangible Assets	25.26	25.26	33.46	46.11	1.3	-	Upgrade
Total Assets	44.47	30.24	36.8	49.9	7.49	0.91	Upgrade
Accounts Payable	0.1	0.32	0.16	0.04	0.11	0.35	Upgrade
Accrued Expenses	0.47	0.31	0.55	0.15	0.07	0.16	Upgrade
Short-Term Debt	-	-	-	-	-	0.16	Upgrade
Current Portion of Long-Term Debt	0.05	0.04	0.05	0.05	0.05	0.01	Upgrade
Current Portion of Leases	-	-	-	-	-	0.02	Upgrade
Current Unearned Revenue	0.09	0.14	0.13	0.22	0.03	0.11	Upgrade
Other Current Liabilities	0.04	0.04	-	-	0	0.1	Upgrade
Total Current Liabilities	0.74	0.85	0.89	0.46	0.26	0.9	Upgrade
Long-Term Debt	0.05	-	0.04	0.09	0.14	0.19	Upgrade
Other Long-Term Liabilities	0.55	24.9	0.96	-	-	-	Upgrade
Total Liabilities	1.44	25.85	1.98	0.63	0.49	1.17	Upgrade
Common Stock	94.12	76.39	59.37	54.81	10.84	0	Upgrade
Retained Earnings	-51.8	-72.9	-25.31	-6.82	-5.15	-0.27	Upgrade
Comprehensive Income & Other	0.71	0.9	0.77	1.28	1.31	0.02	Upgrade
Shareholders' Equity	43.03	4.39	34.83	49.27	7	-0.26	Upgrade
Total Liabilities & Equity	44.47	30.24	36.8	49.9	7.49	0.91	Upgrade
Total Debt	0.09	0.04	0.09	0.14	0.19	0.37	Upgrade
Net Cash (Debt)	18.58	4.58	3.03	2.26	2.83	0.19	Upgrade
Net Cash Growth	150.39%	51.09%	34.20%	-20.33%	1384.12%	-	Upgrade
Working Capital	18.47	4.12	2.44	2.99	5.49	-0.09	Upgrade
Tangible Book Value	17.77	-20.87	1.36	3.16	5.7	-0.26	Upgrade
Machinery	0.27	0.26	0.24	0.24	0.26	0.25	Upgrade
Construction In Progress	-	-	-	0.33	0.39	-	Upgrade

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