Kontrol 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	0.59	2.07	3.25	1.98	3.26	2.53
Short-Term Investments	11.82	10.57	-	-	-	-
Cash & Short-Term Investments	12.4	12.64	3.25	1.98	3.26	2.53
Cash Growth	6.84%	289.11%	63.97%	-39.30%	28.75%	293.34%
Accounts Receivable	2.41	2.15	10.17	4.6	30.04	3.96
Other Receivables	-	-	0.28	-	0.4	-
Receivables	2.41	2.15	10.45	4.6	30.44	3.96
Inventory	0.07	0.07	0.5	0.67	0.76	0.17
Prepaid Expenses	0.07	0.02	0.13	0.17	0.17	0.22
Total Current Assets	14.95	14.88	14.32	7.42	34.63	6.88
Property, Plant & Equipment	0.37	0.47	0.78	2.06	1.53	1.24
Long-Term Investments	-	-	-	-	-	0
Goodwill	2.44	2.44	3.44	5.85	8.16	5.85
Other Intangible Assets	1.84	2	3.5	5.89	9.97	7.06
Long-Term Deferred Charges	0.31	0.5	0.72	2.19	2.44	0.9
Other Long-Term Assets	-	-	-	-	3.97	0.28
Total Assets	19.91	20.28	22.75	23.42	60.7	22.2
Accounts Payable	1.06	0.96	2.54	23.6	18.12	2.71
Short-Term Debt	-	-	1.74	3.38	-	0.04
Current Portion of Long-Term Debt	3.5	3.5	12.82	12.44	5.36	1.46
Current Portion of Leases	0.09	0.09	0.19	0.52	0.43	0.24
Current Income Taxes Payable	-	-	-	-	-	0.06
Current Unearned Revenue	-	-	0.81	0.78	6.45	0.24
Other Current Liabilities	0.58	0.58	0.58	1.58	0.58	0.98
Total Current Liabilities	5.23	5.14	18.68	42.3	30.95	5.73
Long-Term Debt	-	-	-	3.22	5.34	7.37
Long-Term Leases	0.21	0.29	0.45	0.69	0.5	0.54
Long-Term Deferred Tax Liabilities	0.06	0.07	0.83	1.07	4.38	1.29
Total Liabilities	5.51	5.5	19.96	47.29	41.17	14.93
Common Stock	27.01	27.33	27.78	25.29	24.31	14.83
Additional Paid-In Capital	1.73	1.58	1.34	1.18	0.95	0.77
Retained Earnings	-18.63	-18.42	-30.62	-52.41	-7.87	-8.89
Comprehensive Income & Other	4.29	4.29	4.29	2.07	2.14	0.57
Shareholders' Equity	14.4	14.79	2.79	-23.87	19.53	7.28
Total Liabilities & Equity	19.91	20.28	22.75	23.42	60.7	22.2
Total Debt	3.8	3.88	15.2	20.25	11.63	9.64
Net Cash (Debt)	8.6	8.76	-11.95	-18.27	-8.37	-7.11
Net Cash Per Share	0.16	0.15	-0.22	-0.38	-0.16	-0.22
Filing Date Shares Outstanding	53.96	57.74	57.74	55.2	48.13	39.33
Total Common Shares Outstanding	53.96	55.89	57.74	49.34	47.88	39.33
Working Capital	9.72	9.74	-4.36	-34.88	3.68	1.15
Book Value Per Share	0.27	0.26	0.05	-0.48	0.41	0.18
Tangible Book Value	10.12	10.35	-4.14	-35.62	1.39	-5.63
Tangible Book Value Per Share	0.19	0.19	-0.07	-0.72	0.03	-0.14
Machinery	0.66	0.65	1.28	4.19	3.87	3.1
Leasehold Improvements	-	-	0.07	0.51	0.51	0.18

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