BIGG Digital Assets Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	6.2	6.25	4.3	5.68	31.85
Cash & Short-Term Investments	6.2	6.25	4.3	5.68	31.85
Cash Growth	-0.87%	45.21%	-24.19%	-82.17%	149.22%
Accounts Receivable	0.99	1.73	1.6	2.21	2.96
Other Receivables	-	-	-	-	0.18
Total Trade Receivables	0.99	1.73	1.6	2.21	3.14
Inventory	165.55	198.34	91.19	39.59	92.36
Other Current Assets	11.3	16.84	6.57	6.41	7.71
Total Current Assets	184.05	223.17	103.66	53.88	135.06
Net Property, Plant & Equipment	0.12	0.29	0.43	0.57	0.31
Other Intangible Assets	0.16	0.35	0.59	0.12	0.33
Goodwill	1.07	1.07	17.09	1.07	1.07
Long-Term Investments	1.83	6.09	1.43	11.58	17.62
Other Long-Term Assets	-	0.7	1	0.18	-
Total Assets	187.22	231.67	124.19	67.4	154.4
Accounts Payable	2.83	3.42	3.48	3.4	2.13
Current Portion of Leases	0.02	0.02	0.01	0.03	0.03
Unearned Revenue	168.93	202.21	88.09	40.69	83.1
Other Current Liabilities	-	8.46	0.02	0.15	0.15
Total Current Liabilities	171.78	214.11	91.6	44.28	85.41
Long-Term Leases	0	0.03	0.05	0.01	0.04
Total Long-Term Liabilities	0	0.03	0.05	0.01	0.04
Total Liabilities	171.79	214.14	91.65	44.28	85.45
Common Stock	121.15	121.15	113.63	98.78	96.09
Additional Paid-in Capital	17.73	17.24	16.17	12.47	12.2
Accumulated Other Comprehensive Income	2.94	4.24	2.01	0.07	4.7
Retained Earnings	-126.37	-125.09	-99.26	-88.2	-44.04
Total Common Shareholders' Equity	15.43	17.53	32.54	23.12	68.95
Minority Interest	0.01	-	-	-	-
Shareholders' Equity	15.44	17.53	32.54	23.12	68.95
Total Liabilities & Equity	187.22	231.67	124.19	67.4	154.4
Total Debt	0.03	0.05	0.06	0.04	0.06
Net Cash (Debt)	6.17	6.21	4.25	5.64	31.78
Net Cash Growth	-0.56%	46.14%	-24.74%	-82.25%	148.74%
Net Cash Per Share	0.02	0.02	0.02	0.02	0.14
Book Value	15.43	17.53	32.54	23.12	68.95
Book Value Per Share	0.04	0.05	0.12	0.09	0.30
Tangible Book Value	14.2	16.11	14.86	21.93	67.55
Tangible Book Value Per Share	0.04	0.05	0.05	0.09	0.29