West Island Brands Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period Ending	Sep '22 Sep 30, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018	Dec '17 Dec 31, 2017
Cash & Equivalents	0.69	0.2	1.03	1.6	5.31	3.81
Short-Term Investments	0.02	-	0.36	1.51	-	-
Trading Asset Securities	-	0.03	0.04	0.15	1.81	1.05
Cash & Short-Term Investments	0.71	0.24	1.43	3.25	7.13	4.86
Cash Growth	350.11%	-83.46%	-56.01%	-54.41%	46.52%	3345.64%
Accounts Receivable	0.7	0.71	-	-	-	-
Other Receivables	0.05	0.14	0.11	0.02	0.02	0.01
Receivables	0.75	0.85	0.11	0.02	0.12	0.01
Inventory	0.69	0.46	2.57	0.05	-	-
Prepaid Expenses	0.18	0.22	0.19	0.1	0.08	0.03
Other Current Assets	-	-	0.28	-	-	-
Total Current Assets	2.33	1.76	4.59	3.42	7.33	4.9
Property, Plant & Equipment	3.8	4.08	4.45	0.18	-	-
Long-Term Investments	0	0	0	6.22	6.22	3.81
Other Intangible Assets	0.18	0.19	0.2	0.16	-	-
Other Long-Term Assets	0.11	0.11	0.11	-	-	-
Total Assets	6.42	6.14	9.35	14.97	14.73	8.71
Accounts Payable	1.43	0.69	0.22	0.05	0.1	0.07
Short-Term Debt	0.5	0.5	-	-	0.12	0.01
Current Portion of Leases	0.06	0.05	0.05	0.02	-	-
Other Current Liabilities	0.43	0.47	0.48	0.04	0.06	0.15
Total Current Liabilities	2.41	1.72	0.75	0.12	0.28	0.23
Long-Term Leases	1.11	1.15	1.21	0.17	-	-
Total Liabilities	3.52	2.87	1.95	0.28	0.28	0.23
Common Stock	27.04	26.09	25.75	25.93	24.47	16.53
Additional Paid-In Capital	0.38	0.35	0.68	5.47	6.08	3.71
Retained Earnings	-24.52	-23.17	-19.03	-16.71	-16.1	-11.76
Total Common Equity	2.9	3.27	7.4	14.69	14.45	8.48
Minority Interest	-0	-0	0	-	-	-
Shareholders' Equity	2.9	3.27	7.4	14.69	14.45	8.48
Total Liabilities & Equity	6.42	6.14	9.35	14.97	14.73	8.71
Total Debt	1.67	1.71	1.26	0.19	0.12	0.01
Net Cash (Debt)	-0.96	-1.47	0.17	3.06	7	4.85
Net Cash Growth	-	-	-94.35%	-56.35%	44.43%	4265.47%
Net Cash Per Share	-0.07	-0.14	0.02	0.29	0.72	0.76
Filing Date Shares Outstanding	15.11	15.41	10.71	10.62	10.49	8.83
Total Common Shares Outstanding	15.11	10.71	10.51	10.53	10.01	8.83
Working Capital	-0.08	0.05	3.85	3.3	7.04	4.67
Book Value Per Share	0.19	0.31	0.70	1.39	1.44	0.96
Tangible Book Value	2.72	3.08	7.2	14.53	14.45	8.48
Tangible Book Value Per Share	0.18	0.29	0.68	1.38	1.44	0.96
Land	-	0.55	0.55	-	-	-
Buildings	-	1.03	1.03	-	-	-
Machinery	-	2.07	2.06	-	-	-

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