Femto Technologies Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	14	15.23	4.62	3.11	2.39	3.03
Cash & Short-Term Investments	14	15.23	4.62	3.11	2.39	3.03
Cash Growth	-39.02%	229.89%	48.27%	30.13%	-20.91%	437.35%
Accounts Receivable	0.11	0.11	0.11	0.12	0.14	0.13
Other Receivables	0.02	0.5	0.14	0.02	0	0
Receivables	0.13	0.61	0.25	0.14	0.14	0.14
Inventory	0.17	0.16	-	-	-	-
Prepaid Expenses	0.01	0.04	0.04	0.03	0.83	0.04
Other Current Assets	0.03	0.03	0.07	0.05	0.09	2.55
Total Current Assets	14.34	16.07	4.97	3.33	3.45	5.75
Property, Plant & Equipment	0	0	0	0.01	0.34	0.44
Other Intangible Assets	19.8	19.8	25.26	33.46	46.11	1.3
Total Assets	36.13	35.87	30.24	36.8	49.9	7.49
Accounts Payable	0.25	0.23	0.32	0.16	0.04	0.11
Accrued Expenses	0.15	0.21	0.31	0.55	0.15	0.07
Current Portion of Long-Term Debt	-	-	0.04	0.05	0.05	0.05
Current Unearned Revenue	0.11	0.15	0.14	0.13	0.22	0.03
Other Current Liabilities	1.08	0.23	0.04	-	-	0
Total Current Liabilities	1.6	0.8	0.85	0.89	0.46	0.26
Long-Term Debt	-	-	-	0.04	0.09	0.14
Pension & Post-Retirement Benefits	0.05	0.06	0.1	0.09	0.09	0.09
Other Long-Term Liabilities	0.01	0.01	24.9	0.96	-	-
Total Liabilities	1.65	0.87	25.85	1.98	0.63	0.49
Common Stock	94.3	94.16	76.39	59.37	54.81	10.84
Retained Earnings	-60.89	-59.98	-72.9	-25.31	-6.82	-5.15
Comprehensive Income & Other	1.07	0.82	0.9	0.77	1.28	1.31
Shareholders' Equity	34.48	35	4.39	34.83	49.27	7
Total Liabilities & Equity	36.13	35.87	30.24	36.8	49.9	7.49
Total Debt	-	-	0.04	0.09	0.14	0.19
Net Cash (Debt)	14	15.23	4.58	3.03	2.26	2.83
Net Cash Growth	-38.95%	232.83%	51.09%	34.20%	-20.33%	1384.12%
Net Cash Per Share	16.17	23.39	-	-	-	-
Filing Date Shares Outstanding	1.04	1.04	-	-	-	-
Total Common Shares Outstanding	1.03	0.86	-	-	-	-
Working Capital	12.75	15.26	4.12	2.44	2.99	5.49
Book Value Per Share	33.45	40.65	-	-	-	-
Tangible Book Value	14.68	15.2	-20.87	1.36	3.16	5.7
Tangible Book Value Per Share	14.24	17.65	-	-	-	-
Machinery	-	0.28	0.26	0.24	0.24	0.26
Construction In Progress	-	-	-	-	0.33	0.39