SEDAR Interim Financial Statements

[
  {
    "companyName": "Birchtree Investments Ltd.",
    "reportingPeriodEnd": "2026-02-28",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 408099,
      "investments": null,
      "totalCurrentAssets": null,
      "totalAssets": 2182586,
      "totalCurrentLiabilities": 66880,
      "deferredRevenue": 115000,
      "totalLiabilities": 181880,
      "shareholdersEquity": 2000706,
      "cashPerShare": null,
      "workingCapitalPerShare": null
    },
    "incomeStatement": {
      "consultingFeeIncome": 60000,
      "netInvestmentGainLoss": -773810,
      "totalExpenses": null,
      "netLoss": -1190470,
      "weightedAverageSharesOutstanding": null
    },
    "cashFlowStatement": {
      "operatingCashFlow": -683614,
      "investingCashFlow": 224020,
      "financingCashFlow": 860000,
      "netCashFlow": 400406
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Common Shares",
        "description": "Ehave, Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "1,743,861 common shares, Level 1, unrealized loss of $3,127"
      },
      {
        "type": "Common Shares",
        "description": "Boba Mint Holdings Ltd.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "1,765,000 common shares, Level 1, unrealized loss of $247,100"
      },
      {
        "type": "Warrants",
        "description": "Boba Mint Holdings Ltd. warrants",
        "ownershipPercentage": null,
        "value": 23611,
        "notes": "Fair value using Black-Scholes, unrealized loss of $84,053"
      },
      {
        "type": "Common Shares",
        "description": "American Aires Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Sold 4,245,000 shares, realized loss $249,399; remaining 1,779,615 shares, unrealized loss included in total loss"
      },
      {
        "type": "Common Shares",
        "description": "Datametrex AI Limited",
        "ownershipPercentage": null,
        "value": null,
        "notes": "537,123 common shares, Level 1, unrealized gain $18,341"
      },
      {
        "type": "Common Shares",
        "description": "Somerset Energy Partners",
        "ownershipPercentage": null,
        "value": null,
        "notes": "1,670,000 common shares, Level 3, fair value based on recent financing at ~$0.20 per share"
      },
      {
        "type": "Common Shares",
        "description": "13 Specialty Corp.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "795,926 common shares, Level 3, fair value based on recent private placement at $1.35 per share"
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": null,
      "classesOfShares": ["Common"],
      "warrants": [
        {
          "number": null,
          "exercisePrice": 0.065,
          "expiryDate": null
        }
      ],
      "options": [],
      "rights/convertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "periodEnd": "2026-02-28",
          "components": {
            "salaries": null,
            "shareBasedCompensation": null,
            "total": 88140
          }
        }
      ],
      "namedIndividuals": [
        {
          "name": "CEO",
          "title": "CEO",
          "period": "2026-02-28",
          "components": {
            "salary": 67800,
            "bonus": null,
            "total": 67800
          }
        },
        {
          "name": "Director (accounting)",
          "title": "Director",
          "period": "2026-02-28",
          "components": {
            "salary": 20340,
            "bonus": null,
            "total": 20340
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "American Aires Inc.",
          "description": "Consulting agreement, received $360,000, recognized $60,000 income, remaining deferred revenue $115,000",
          "amount": null,
          "period": "2026-02-28"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-03-22",
        "description": "Entered into share exchange agreement to acquire 100% of Digital Motion Corporation for US$20,000,000 in shares",
        "impactValue": null
      },
      {
        "eventDate": "2026-01",
        "description": "Advanced refundable deposit of US$100,000 ($139,370 CAD) to Digital Motion Corporation",
        "impactValue": 139370
      }
    ]
  }
]