TSXV:ROOF 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 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1.97	10.23	7.65	1.11	5.95	1.98
Cash & Short-Term Investments	1.97	10.23	7.65	1.11	5.95	1.98
Cash Growth	-87.32%	33.70%	586.46%	-81.27%	200.78%	-
Accounts Receivable	0.05	0.09	0.09	0.07	0.06	0.05
Other Receivables	0.12	0.43	0.1	0.21	0.37	0.21
Receivables	0.18	0.52	0.19	0.27	0.43	0.26
Prepaid Expenses	0.08	0.24	0.08	0.1	0.41	0.01
Total Current Assets	2.34	10.99	7.92	1.49	6.79	2.25
Property, Plant & Equipment	42.24	32.56	9.26	4.63	5.01	2.37
Long-Term Investments	-	-	-	-	-	0
Other Intangible Assets	0.13	0.1	0.04	0.03	-	-
Long-Term Accounts Receivable	-	-	-	0.07	0.13	0.19
Long-Term Deferred Charges	-	0.02	0.13	-	-	-
Other Long-Term Assets	2.13	2.06	0.52	0.62	0.45	0.05
Total Assets	46.83	45.73	17.88	6.83	12.37	4.86
Accounts Payable	1.99	4.5	1.27	0.48	0.58	0.33
Accrued Expenses	0.78	0.59	0.74	0.78	-	-
Short-Term Debt	-	-	0.06	-	-	1.37
Current Portion of Long-Term Debt	2.39	0.45	0.03	0.13	0.09	0.55
Current Portion of Leases	0.08	0.61	0.65	0.52	0.44	0.05
Other Current Liabilities	-	-	-	-	0.18	0.01
Total Current Liabilities	6.16	6.15	2.75	1.91	1.29	2.31
Long-Term Debt	29.07	29.27	2.96	0.98	0.15	-
Long-Term Leases	15.99	8.87	3.64	1.14	1.66	0.19
Long-Term Unearned Revenue	1.85	2.78	2.78	-	-	-
Other Long-Term Liabilities	-	-	0.31	0.02	-	-
Total Liabilities	53.06	47.06	12.44	4.04	3.1	2.5
Common Stock	33.52	28.91	28.14	25.45	24.7	12.6
Retained Earnings	-52.23	-42.2	-32.87	-26.2	-18	-10.79
Comprehensive Income & Other	6.85	6.33	4.54	3.53	2.57	0.54
Total Common Equity	-11.86	-6.96	-0.19	2.78	9.27	2.36
Shareholders' Equity	-6.23	-1.33	5.44	2.78	9.27	2.36
Total Liabilities & Equity	46.83	45.73	17.88	6.83	12.37	4.86
Total Debt	47.52	39.19	7.34	2.76	2.34	2.16
Net Cash (Debt)	-45.55	-28.97	0.31	-1.65	3.61	-0.18
Net Cash Per Share	-0.33	-0.23	0.00	-0.02	0.04	-0.00
Filing Date Shares Outstanding	151.04	134.98	127.43	100.33	106.13	68.99
Total Common Shares Outstanding	150.88	130.88	126.71	108	106.13	68.28
Working Capital	-3.81	4.84	5.17	-0.42	5.49	-0.06
Book Value Per Share	-0.08	-0.05	-0.00	0.03	0.09	0.03
Tangible Book Value	-11.99	-7.07	-0.24	2.76	9.27	2.36
Tangible Book Value Per Share	-0.08	-0.05	-0.00	0.03	0.09	0.03
Machinery	3.35	3.63	3.57	3.5	0.03	0.03
Construction In Progress	24.71	20.43	2.62	0.39	3.16	2.36
Leasehold Improvements	0.01	0.01	0.01	0.01	-	0.06

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