SPARQ Systems Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	7.43	0.29	4.59	9.3	1.35	0.06
Cash & Short-Term Investments	7.43	0.29	4.59	9.3	1.35	0.06
Cash Growth	1693.06%	-93.73%	-50.66%	590.32%	2240.08%	-
Accounts Receivable	0.36	0.15	0.01	-	0.02	0.37
Other Receivables	0.17	0.02	0.62	0.41	0.37	0.35
Receivables	0.53	0.16	0.62	0.41	0.39	0.72
Inventory	3.47	3.44	1.71	0.53	0.18	0.21
Prepaid Expenses	0.04	0.08	0.32	0.01	0.01	0.02
Total Current Assets	11.47	3.97	7.25	10.25	1.92	1.01
Property, Plant & Equipment	0.39	0.41	0.16	0.04	0.02	0.04
Other Intangible Assets	0.01	0.01	0	0	-	-
Total Assets	11.87	4.39	7.41	10.29	1.95	1.05
Accounts Payable	0.29	0.94	0.9	0.43	0.08	0.13
Accrued Expenses	0.04	0.15	0	-	-	-
Short-Term Debt	-	0.45	-	-	-	-
Current Portion of Leases	0.03	0.03	-	-	-	-
Other Current Liabilities	0.11	0.76	0.01	0.18	-	1.4
Total Current Liabilities	0.47	2.34	0.92	0.61	0.08	1.53
Long-Term Debt	-	-	0.04	0.04	0.03	-
Long-Term Leases	0.01	0.04	-	-	-	-
Total Liabilities	0.48	2.38	0.95	0.65	0.11	1.53
Common Stock	38.26	26.46	26.46	26.46	15.25	11.83
Additional Paid-In Capital	8.32	6.58	2.3	1.56	1.11	1.11
Retained Earnings	-35.71	-31.02	-26.26	-22.33	-14.52	-13.43
Comprehensive Income & Other	0.53	-	3.95	3.95	-	-
Shareholders' Equity	11.39	2.02	6.45	9.64	1.84	-0.49
Total Liabilities & Equity	11.87	4.39	7.41	10.29	1.95	1.05
Total Debt	0.04	0.52	0.04	0.04	0.03	-
Net Cash (Debt)	7.38	-0.23	4.55	9.26	1.32	0.06
Net Cash Growth	1863.29%	-	-50.87%	603.15%	2187.96%	-
Net Cash Per Share	0.08	-0.00	0.06	0.22	0.08	0.00
Filing Date Shares Outstanding	115.74	82.44	82.44	82.44	42	15.4
Total Common Shares Outstanding	115.74	82.44	82.44	82.44	42	15.4
Working Capital	11.01	1.63	6.33	9.64	1.85	-0.53
Book Value Per Share	0.10	0.02	0.08	0.12	0.04	-0.03
Tangible Book Value	11.38	2.01	6.45	9.64	1.84	-0.49
Tangible Book Value Per Share	0.10	0.02	0.08	0.12	0.04	-0.03
Machinery	0.97	0.9	0.61	0.49	0.46	0.46
Leasehold Improvements	0.02	0.02	0.02	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.