SEDAR Interim Financial Statements

[
  {
    "companyName": "A.C.L. Construction Ltd. f/k/a Samurai Capital Corp.",
    "reportingPeriodEnd": "2026-02-28",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "asAt": "2026-02-28",
      "cashAndCashEquivalents": 1575021,
      "accountsReceivable": 2324187,
      "inventory": 80492,
      "prepaidExpenses": 302474,
      "assetsHeldForSale": null,
      "propertyAndEquipment": 9561972,
      "rightOfUseAssets": 1882709,
      "totalAssets": 15726855,
      "bankIndebtedness": 0,
      "accountsPayableAndAccruals": 4016059,
      "subscriptionLiability": null,
      "advancesFromRelatedParties": 269495,
      "currentPortionOfLeaseLiabilities": 593758,
      "currentPortionOfLongTermDebt": 2671730,
      "leaseLiabilities": 1405976,
      "longTermDebt": 3784569,
      "deferredIncomeTaxLiability": 1454944,
      "totalLiabilities": 14196531,
      "shareCapital": 5043781,
      "contributedSurplus": 343486,
      "retainedDeficit": -3856943,
      "totalEquity": 1530324,
      "cashPerShare": 0.0262,
      "workingCapitalPerShare": -0.0543
    },
    "incomeStatement": {
      "period": "nine months ended 2026-02-28",
      "revenue": 9422371,
      "costOfRevenue": 7465199,
      "grossProfit": 1957172,
      "operatingExpenses": 2014608,
      "lossFromOperations": -57436,
      "financeAndOtherCosts": 2414884,
      "netLoss": -2472320,
      "basicLossPerShare": -0.04,
      "dilutedLossPerShare": -0.04,
      "weightedAverageSharesOutstandingBasic": 60217799,
      "weightedAverageSharesOutstandingDiluted": null
    },
    "cashFlowStatement": {
      "period": "nine months ended 2026-02-28",
      "netCashProvidedByOperatingActivities": 1271533,
      "netCashProvidedByUsedInInvestingActivities": 1156536,
      "netCashUsedInFinancingActivities": -978528,
      "netChangeInCash": 1449541,
      "cashBeginning": 125480,
      "cashEnd": 1575021
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 73522074,
      "classesOfShares": ["Common Shares"],
      "warrants": [
        {
          "number": 10306074,
          "exercisePrice": 0.50,
          "expiryDate": "2029-02-13"
        }
      ],
      "options": [
        {
          "number": 6600000,
          "exercisePrice": 0.10,
          "expiryDate": null
        },
        {
          "number": 220000,
          "exercisePrice": 0.20,
          "expiryDate": null
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "period": "2026-02-28",
          "duration": "9 months",
          "components": {
            "salary": 200202,
            "stockBasedCompensation": 0,
            "total": 200202
          }
        },
        {
          "period": "2026-02-28",
          "duration": "3 months",
          "components": {
            "salary": 67866,
            "stockBasedCompensation": 0,
            "total": 67866
          }
        },
        {
          "period": "2025-02-28",
          "duration": "9 months",
          "components": {
            "salary": 180000,
            "stockBasedCompensation": 261117,
            "total": 441117
          }
        },
        {
          "period": "2025-02-28",
          "duration": "3 months",
          "components": {
            "salary": 60000,
            "stockBasedCompensation": 0,
            "total": 60000
          }
        }
      ],
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "0777528 BC Ltd. (owned by CEO)",
          "description": "Management fees",
          "amount": 159750,
          "period": "2026-02-28 (9 months)"
        },
        {
          "counterparty": "1204711 BC Ltd. (owned by COO)",
          "description": "Management fees",
          "amount": 157500,
          "period": "2026-02-28 (9 months)"
        },
        {
          "counterparty": "1210244 BC Ltd. (jointly owned by CEO and COO)",
          "description": "Lease payments for yard storage",
          "amount": 140998,
          "period": "2026-02-28 (9 months)"
        },
        {
          "counterparty": "Director of the Company",
          "description": "Note payable assumed from Samurai",
          "amount": 35000,
          "period": "2026-02-28 (as at balance sheet)"
        },
        {
          "counterparty": "CEO",
          "description": "Advances (net)",
          "amount": 4336,
          "period": "2026-02-28 (as at balance sheet)"
        },
        {
          "counterparty": "COO",
          "description": "Advances and payables",
          "amount": 71591,
          "period": "2026-02-28 (as at balance sheet)"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-03-11",
        "description": "Change of records and registration office to Suite 3606-833 Seymour Street, Vancouver, BC V6B 0G4",
        "impactValue": null
      }
    ]
  }
]