TSXV:UIG Balance Sheet

Financials in millions CAD. Fiscal year is October - September.

Millions CAD. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023
Cash & Equivalents	0.59	0.67	0.67	0.95
Cash & Short-Term Investments	0.59	0.67	0.67	0.95
Cash Growth	102.33%	-0.42%	-29.35%	-
Receivables	1.59	1.7	1.7	2.44
Prepaid Expenses	0.01	0.01	0.01	0.01
Total Current Assets	2.18	2.37	2.38	3.4
Property, Plant & Equipment	0.21	0.22	0.31	0.34
Long-Term Deferred Tax Assets	0.1	0.1	0.23	-
Total Assets	2.48	2.69	2.92	3.73
Accounts Payable	0.47	0.73	0.38	0.51
Accrued Expenses	0.37	0.34	0.22	0.53
Current Portion of Long-Term Debt	0.08	0.1	0.1	0.13
Current Portion of Leases	0.01	0.02	0.02	0.01
Current Income Taxes Payable	-	-	0.18	0.46
Other Current Liabilities	0.56	0.54	-	-
Total Current Liabilities	1.49	1.73	0.89	1.64
Long-Term Debt	0.21	0.21	0.17	0.27
Long-Term Leases	0.01	0.01	0.03	-
Long-Term Deferred Tax Liabilities	-	-	-	0.2
Total Liabilities	1.71	1.95	1.1	2.11
Common Stock	2.94	2.94	2.88	0
Retained Earnings	-3.01	-2.93	-1.4	1.63
Comprehensive Income & Other	0.83	0.73	0.34	-
Shareholders' Equity	0.77	0.74	1.82	1.63
Total Liabilities & Equity	2.48	2.69	2.92	3.73
Total Debt	0.31	0.34	0.32	0.41
Net Cash (Debt)	0.28	0.33	0.36	0.54
Net Cash Growth	7126.38%	-7.18%	-33.81%	-
Net Cash Per Share	0.00	0.00	0.01	-
Filing Date Shares Outstanding	104.92	104.92	104.51	-
Total Common Shares Outstanding	104.92	104.92	104.51	-
Working Capital	0.69	0.64	1.49	1.76
Book Value Per Share	0.01	0.01	0.02	-
Tangible Book Value	0.77	0.74	1.82	1.63
Tangible Book Value Per Share	0.01	0.01	0.02	-
Machinery	0.55	0.55	0.55	0.55

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