Spectral Medical 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	1.92	4.07	2.99	2.95	8.41	8.89
Cash & Short-Term Investments	1.92	4.07	2.99	2.95	8.41	8.89
Cash Growth	14.85%	36.24%	1.22%	-64.92%	-5.35%	53.09%
Accounts Receivable	0.48	0.21	0.45	0.19	1.06	0.21
Inventory	0.48	0.38	0.23	0.37	0.34	0.29
Other Current Assets	0.96	0.64	0.79	0.62	0.28	0.88
Total Current Assets	3.83	5.29	4.46	4.13	10.09	10.26
Net Property, Plant & Equipment	0.43	0.47	0.69	0.89	0.7	1.06
Other Intangible Assets	0.32	0.33	0.18	0.19	0.21	0.23
Long-Term Investments	-	-	-	-	1	-
Total Assets	4.58	6.1	5.32	5.21	12	11.56
Accounts Payable	3.46	2.48	2.77	2.82	3.09	1.52
Current Portion of Leases	0.14	0.14	0.13	0.12	0.1	0.09
Unearned Revenue	0.55	0.69	0.38	0.73	0.7	0.69
Other Current Liabilities	61.35	62.96	24.17	14.25	2.75	-
Total Current Liabilities	65.5	66.27	27.45	17.92	6.63	2.3
Long-Term Leases	0.2	0.24	0.37	0.5	0.42	0.49
Other Long-Term Liabilities	9.65	9.32	5.05	3.34	7.5	4.68
Total Long-Term Liabilities	9.85	9.55	5.42	3.84	7.92	5.17
Total Liabilities	75.35	75.82	32.87	21.76	14.55	7.47
Common Stock	96.69	95.93	90.57	87.06	87.05	84.36
Additional Paid-in Capital	24.02	22.88	22.73	21.83	20.17	18.22
Retained Earnings	-191.47	-188.53	-140.84	-125.44	-109.78	-98.49
Shareholders' Equity	-70.77	-69.72	-27.55	-16.55	-2.55	4.08
Total Liabilities & Equity	4.58	6.1	5.32	5.21	12	11.56
Total Debt	0.34	0.37	0.5	0.62	0.52	0.58
Net Cash (Debt)	1.58	3.7	2.49	2.33	7.9	8.31
Net Cash Growth	-57.30%	48.71%	6.73%	-70.49%	-4.93%	61.63%
Net Cash Per Share	0.01	0.01	0.01	0.01	0.03	0.03
Book Value	-70.77	-69.72	-27.55	-16.55	-2.55	4.08
Book Value Per Share	-0.24	-0.24	-0.10	-0.06	-0.01	0.02
Tangible Book Value	-71.09	-70.06	-27.72	-16.74	-2.77	3.86
Tangible Book Value Per Share	-0.25	-0.24	-0.10	-0.06	-0.01	0.02