Big Rock Brewery 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 30, 2024	Dec '23 Dec 30, 2023	Dec '22 Dec 30, 2022	Dec '21 Dec 30, 2021	Dec '20 Dec 30, 2020
Cash & Equivalents	0.72	0.37	1.04	0.61	0.23	0.25
Cash & Short-Term Investments	0.72	0.37	1.04	0.61	0.23	0.25
Cash Growth	-34.18%	-64.20%	69.77%	168.42%	-9.52%	-28.81%
Accounts Receivable	4.83	2.44	2.08	1.7	1.51	2.17
Other Receivables	0.76	0.37	0.85	0.85	0.66	0.58
Receivables	5.59	2.8	2.93	2.55	2.17	2.75
Inventory	7.34	6.35	8.93	5.77	6.72	5.15
Prepaid Expenses	1.64	0.63	1.09	0.37	0.46	0.39
Other Current Assets	0.05	0.81	0.63	0.63	-	-
Total Current Assets	15.34	10.97	14.62	9.92	9.58	8.54
Property, Plant & Equipment	31.56	28.2	36.67	39.51	42.65	41.33
Other Intangible Assets	0.62	0.77	1.37	2.19	2.59	2.09
Long-Term Deferred Tax Assets	0.13	0.13	0.13	-	-	-
Total Assets	47.66	40.06	52.79	51.63	54.82	51.96
Accounts Payable	4.1	4.15	6.34	4.61	3.62	1.9
Accrued Expenses	5.54	7.3	3.81	3.51	2.28	2.25
Current Portion of Long-Term Debt	3.79	18.68	4.85	5.71	2.69	0.47
Current Portion of Leases	0.58	0.17	0.66	0.67	0.74	1.08
Other Current Liabilities	0.5	0.52	0.52	0.61	0.5	0.52
Total Current Liabilities	14.51	30.81	16.18	15.1	9.82	6.21
Long-Term Debt	4.5	-	11.74	8.05	7.53	2.48
Long-Term Leases	2.82	0.05	2.34	3.1	3.63	5.04
Long-Term Deferred Tax Liabilities	-	-	-	0.18	2.15	2.96
Other Long-Term Liabilities	-	-	-	-	-	0.44
Total Liabilities	21.83	30.87	30.27	26.42	23.12	17.13
Common Stock	130.46	113.91	113.78	113.75	113.62	113.79
Additional Paid-In Capital	3.13	3.19	3.18	2.95	2.48	2.17
Retained Earnings	-107.76	-107.9	-94.43	-91.5	-84.4	-81.14
Shareholders' Equity	25.83	9.2	22.53	25.2	31.7	34.82
Total Liabilities & Equity	47.66	40.06	52.79	51.63	54.82	51.96
Total Debt	11.68	18.9	19.6	17.52	14.58	9.06
Net Cash (Debt)	-10.96	-18.53	-18.56	-16.91	-14.35	-8.81
Net Cash Per Share	-0.55	-2.65	-2.66	-2.42	-2.07	-1.26
Filing Date Shares Outstanding	24.44	7	6.97	6.98	6.95	6.97
Total Common Shares Outstanding	24.44	7	6.97	6.98	6.95	6.97
Working Capital	0.83	-19.85	-1.56	-5.18	-0.24	2.33
Book Value Per Share	1.06	1.31	3.23	3.61	4.56	5.00
Tangible Book Value	25.21	8.43	21.16	23.01	29.11	32.74
Tangible Book Value Per Share	1.03	1.20	3.03	3.30	4.19	4.70
Land	18.24	18.21	26.67	26.67	26.28	28.01
Machinery	36.6	35	36.64	36.85	40.49	35.56

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