Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - CAD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
CURRENT ASSETS:    
Cash $ 2,727 $ 863
Restricted cash 582 64
Trade receivables 10,848 13,803
Other current assets 4,316 5,419
Inventory 4,268 3,215
Total current assets 22,741 23,364
NON-CURRENT ASSETS:    
Investments in affiliate 1,776 1,631
Property, plant and equipment, net 3,711 3,730
Intangible assets, net 1,222 3,333
Goodwill 1,885 6,679
Right-of-use assets, net 401 451
Total non-current assets 8,995 15,824
Total assets 31,736 39,188
CURRENT LIABILITIES:    
Current maturities of operating lease liabilities 322 262
Trade payables 12,055 11,159
Other current liabilities 6,073 5,001
Overdraft and Credit from bank institution and others 14,333 15,145
Convertible debentures 622 1,968
Derivative warrants liabilities and prefunded warrants 601 1,383
Total current liabilities 34,006 34,918
NON-CURRENT LIABILITIES:    
Operating lease liabilities 54 171
Credit from bank institution and others 936 466
Deferred tax liabilities 355 487
Total non-current liabilities 1,345 1,124
Total liabilities 35,351 36,042
EQUITY (DEFICIT) ATTRIBUTABLE TO SHAREHOLDERS OF THE COMPANY:    
Share capital and premium 270,518 265,000
Capital reserve from share-based payment transactions 475 150
Amount received on account of financial instruments and other 2,168 297
Capital reserve from translation differences of foreign operations (3,842) (1,265)
Capital reserve from transaction with non-controlling interests (2,872) 0
Capital reserve from transaction with controlling shareholder 33 0
Accumulated deficit (270,210) (258,939)
Total equity (deficit) attributable to shareholders of the Company (3,730) 5,243
Non-controlling interests 115 (2,097)
Total shareholders' equity (deficit) (3,615) 3,146
Total liabilities and shareholders' equity (deficit) $ 31,736 $ 39,188