TSXV:IBAT Balance Sheet

Financials in millions USD. Fiscal year is April - March.

Millions USD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2023	FY 2022	2017 - 2021
Period Ending	Jun '25 Jun 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	2017 - 2021
Cash & Equivalents	7.03	10.74	1.03	0.3	1.44	0.26	Upgrade
Cash & Short-Term Investments	7.03	10.74	1.03	0.3	1.44	0.26	Upgrade
Cash Growth	-42.84%	946.49%	240.86%	-79.13%	446.00%	59.08%	Upgrade
Accounts Receivable	0.52	0.45	0.11	-	-	-	Upgrade
Other Receivables	0.01	0.01	0.02	0.05	0.01	0.01	Upgrade
Receivables	0.52	0.46	0.12	0.05	0.01	0.01	Upgrade
Inventory	1.06	1.06	-	-	-	-	Upgrade
Prepaid Expenses	0.1	0.11	0.29	0.25	0.6	0	Upgrade
Other Current Assets	0.17	0.17	0.05	0.03	-	-	Upgrade
Total Current Assets	8.87	12.53	1.48	0.62	2.05	0.28	Upgrade
Property, Plant & Equipment	28.52	28.68	28.86	26.02	24.34	18.96	Upgrade
Other Intangible Assets	3	3.27	4.34	5.42	5.25	6.55	Upgrade
Other Long-Term Assets	-	-	-	0.2	-	-	Upgrade
Total Assets	40.39	44.48	34.68	32.26	31.64	25.79	Upgrade
Accounts Payable	1.03	1.29	1.97	1.76	16.28	5.26	Upgrade
Accrued Expenses	0.69	0.53	0.59	0.3	0.22	10.2	Upgrade
Current Portion of Leases	0.09	0.09	0.07	0.1	0.09	-	Upgrade
Other Current Liabilities	-	0.68	-	-	-	-	Upgrade
Total Current Liabilities	1.82	2.59	2.63	2.15	16.59	15.46	Upgrade
Long-Term Leases	0.12	0.14	-	0.07	0.08	-	Upgrade
Other Long-Term Liabilities	10.5	15.15	4.37	0.52	-	-	Upgrade
Total Liabilities	12.44	17.89	7	2.74	16.68	15.46	Upgrade
Common Stock	65.83	66.16	63.73	57.07	29.53	21.17	Upgrade
Retained Earnings	-37.88	-39.57	-36.05	-27.54	-30	-19.49	Upgrade
Comprehensive Income & Other	-	-	-	-	15.44	8.64	Upgrade
Shareholders' Equity	27.95	26.59	27.68	29.53	14.96	10.33	Upgrade
Total Liabilities & Equity	40.39	44.48	34.68	32.26	31.64	25.79	Upgrade
Total Debt	0.21	0.23	0.07	0.16	0.18	-	Upgrade
Net Cash (Debt)	6.81	10.51	0.96	0.14	1.26	0.26	Upgrade
Net Cash Growth	-44.38%	995.41%	589.93%	-89.01%	378.70%	59.08%	Upgrade
Net Cash Per Share	0.03	0.04	0.00	0.00	0.01	0.00	Upgrade
Filing Date Shares Outstanding	271.34	268.99	242.6	202.27	195.44	136.27	Upgrade
Total Common Shares Outstanding	271.34	268.99	211.38	195.44	146.29	132.34	Upgrade
Working Capital	7.06	9.94	-1.15	-1.53	-14.54	-15.18	Upgrade
Book Value Per Share	0.10	0.10	0.13	0.15	0.10	0.08	Upgrade
Tangible Book Value	24.95	23.32	23.34	24.11	9.72	3.78	Upgrade
Tangible Book Value Per Share	0.09	0.09	0.11	0.12	0.07	0.03	Upgrade
Machinery	30.36	30.01	28.8	25.86	24.17	18.96	Upgrade

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