SEDAR Interim Financial Statements

[
  {
    "companyName": "SWISS WATER DECAFFEINATED COFFEE INC.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 3939,
      "accountsReceivable": 29654,
      "inventories": 51353,
      "prepaidExpensesAndOtherReceivables": 1114,
      "derivativeAssetsAndHedgedFirmCommitments": 3185,
      "totalCurrentAssets": 89245,
      "depositsAndOtherReceivables": 146,
      "propertyPlantAndEquipment": 125111,
      "deferredTaxAssets": 98,
      "totalNonCurrentAssets": 125355,
      "totalAssets": 214600,
      "accountsPayableAndAccruedLiabilities": 32152,
      "borrowingsCurrent": 12324,
      "otherLiabilitiesCurrent": 1681,
      "leaseLiabilitiesCurrent": 1880,
      "derivativeLiabilitiesAndHedgedFirmCommitmentsCurrent": 2396,
      "totalCurrentLiabilities": 50433,
      "otherLiabilitiesNonCurrent": 326,
      "borrowingsNonCurrent": 83872,
      "borrowingsEmbeddedOption": 0,
      "leaseLiabilitiesNonCurrent": 13534,
      "assetRetirementObligation": 3644,
      "deferredTaxLiabilities": 5525,
      "derivativeLiabilitiesNonCurrent": 185,
      "totalNonCurrentLiabilities": 107086,
      "totalLiabilities": 157519,
      "shareCapital": 45259,
      "shareBasedCompensationReserve": 267,
      "accumulatedOtherComprehensiveLoss": -577,
      "retainedEarnings": 12132,
      "totalEquity": 57081,
      "cashPerShare": 0.4127,
      "workingCapitalPerShare": 4.0664
    },
    "incomeStatement": {
      "revenue": 62747,
      "costOfSales": -56307,
      "grossProfit": 6440,
      "administrationExpenses": -3341,
      "salesAndMarketingExpenses": -885,
      "totalOperatingExpenses": -4226,
      "operatingIncome": 2214,
      "lossOnRiskManagementActivities": -728,
      "gainLossOnFairValueOfEmbeddedOption": null,
      "financeIncome": 407,
      "financeExpense": -1635,
      "gainLossOnForeignExchange": 144,
      "totalNonOperatingOrOther": -1812,
      "incomeLossBeforeTax": 402,
      "incomeTaxRecoveryExpense": -186,
      "netIncomeLoss": 216,
      "basicEarningsPerShare": 0.02,
      "dilutedEarningsPerShare": 0.02
    },
    "cashFlowStatement": {
      "netIncomeLoss": 216,
      "depreciationAndAmortization": 1729,
      "shareBasedCompensationExpense": 875,
      "unrealizedLossOnRiskManagementActivities": -147,
      "gainLossOnFairValueOfEmbeddedOption": null,
      "financeIncome": -407,
      "financeExpense": 1635,
      "incomeTaxExpenseRecovery": 186,
      "other": 38,
      "changeInNonCashWorkingCapital": 8909,
      "netCashFromOperations": 13034,
      "interestReceived": 390,
      "interestPaid": -868,
      "incomeTaxPaidRecovered": 2,
      "netCashFromOperatingActivities": 12558,
      "additionsToPlantAndEquipment": -289,
      "netCashUsedInInvestingActivities": -289,
      "paymentOfLeaseLiabilities": -454,
      "repaymentOfConstructionLoan": -1351,
      "proceedsFromCreditFacility": null,
      "repaymentsOfCreditFacility": -10500,
      "proceedsFromEdcCreditFacility": null,
      "repurchaseOfCompanysWarrants": -675,
      "transactionCostsDebtFinancingActivities": -139,
      "netCashUsedInFinancingActivities": -13119,
      "decreaseInCashAndCashEquivalents": -850,
      "cashBeginningOfPeriod": 4789,
      "cashEndOfPeriod": 3939
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 9544552,
      "classesOfShares": ["common shares", "Class A Preferred Shares", "Class B Preferred Shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "3 months ended September 30, 2025": {
          "shortTermBenefits": 603,
          "longTermBenefits": 765,
          "postEmploymentBenefits": 65,
          "total": 1433
        },
        "9 months ended September 30, 2025": {
          "shortTermBenefits": 1802,
          "longTermBenefits": 750,
          "postEmploymentBenefits": 238,
          "total": 2790
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "company related to a director",
          "description": "sales",
          "amount": 125,
          "period": "3 months ended September 30, 2025"
        },
        {
          "counterparty": "company related to a director",
          "description": "purchases of raw materials",
          "amount": 4889,
          "period": "3 months ended September 30, 2025"
        }
      ]
    },
    "subsequentEvents": []
  }
]