Spectra Products 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	0.72	1.39	1.23	1.07	0.88	0.57
Short-Term Investments	0.77	0.03	0.08	0.18	0.33	0.51
Cash & Short-Term Investments	1.49	1.42	1.31	1.26	1.21	1.08
Cash Growth	3.73%	8.19%	4.60%	4.00%	11.54%	254.07%
Accounts Receivable	0.29	0.26	0.22	0.35	0.23	0.16
Other Receivables	0.01	0.02	0.02	0.02	0.01	0.01
Receivables	0.31	0.29	0.24	0.37	0.27	0.17
Inventory	0.26	0.23	0.3	0.23	0.18	0.16
Prepaid Expenses	0.02	0.02	0.01	0.03	0	0
Total Current Assets	2.08	1.97	1.87	1.88	1.66	1.41
Property, Plant & Equipment	0.13	0.18	0.24	0.3	0.16	0.2
Long-Term Deferred Tax Assets	0.02	0.03	0.07	0.19	0.25	0.34
Total Assets	2.24	2.17	2.17	2.38	2.06	1.95
Accounts Payable	0.05	0.06	0	0.23	0.06	0.05
Accrued Expenses	0.05	0.06	0.05	0.07	0.05	0.03
Current Portion of Leases	0.07	0.07	0.06	0.06	0.03	0.02
Current Income Taxes Payable	0.02	0.02	-	-	-	-
Other Current Liabilities	0.04	0.01	0.01	0.01	0.01	-
Total Current Liabilities	0.24	0.21	0.13	0.36	0.15	0.11
Long-Term Leases	0.1	0.15	0.22	0.28	0.15	0.18
Total Liabilities	0.34	0.36	0.35	0.64	0.3	0.28
Common Stock	0.51	0.58	0.71	0.79	0.94	5.94
Additional Paid-In Capital	5.39	5.35	5.27	5.27	5.23	0.23
Retained Earnings	-4	-4.05	-4.2	-4.49	-4.58	-4.84
Comprehensive Income & Other	-0	-0.07	0.05	0.17	0.17	0.34
Total Common Equity	1.9	1.81	1.83	1.74	1.76	1.67
Shareholders' Equity	1.9	1.81	1.83	1.74	1.76	1.67
Total Liabilities & Equity	2.24	2.17	2.17	2.38	2.06	1.95
Total Debt	0.17	0.22	0.28	0.34	0.18	0.2
Net Cash (Debt)	1.32	1.2	1.03	0.92	1.03	0.88
Net Cash Growth	9.93%	16.36%	12.36%	-10.85%	16.93%	967.41%
Net Cash Per Share	0.09	0.08	0.06	0.06	0.06	0.06
Filing Date Shares Outstanding	14.11	13.64	14.11	14.65	15.42	15.42
Total Common Shares Outstanding	13.4	13.76	14.65	14.65	15.42	15.42
Working Capital	1.84	1.76	1.74	1.52	1.51	1.31
Book Value Per Share	0.14	0.13	0.12	0.12	0.11	0.11
Tangible Book Value	1.9	1.81	1.83	1.74	1.76	1.67
Tangible Book Value Per Share	0.14	0.13	0.12	0.12	0.11	0.11
Machinery	-	-	-	-	-	0.14

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