SEDAR Interim Financial Statements

[
  {
    "companyName": "Unidoc Health Corp.",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 344378,
      "prepaidExpensesAndDeposits": 173877,
      "inventory": 21251,
      "receivables": 396694,
      "totalCurrentAssets": 936200,
      "equipment": 75427,
      "goodwill": 372750,
      "intangibleAssets": 356593,
      "rightOfUseAsset": 39257,
      "totalAssets": 1780227,
      "accountsPayableAndAccruedLiabilities": 2070860,
      "loanPayable": 7057,
      "leaseLiabilityCurrent": 30019,
      "deferredRevenueCurrent": 369459,
      "deferredAcquisitionCostsCurrent": 28609,
      "totalCurrentLiabilities": 2506004,
      "leaseLiabilityNonCurrent": 10895,
      "deferredRevenueNonCurrent": 89550,
      "deferredAcquisitionCostsNonCurrent": 30860,
      "totalLiabilities": 2637309,
      "shareCapital": 12374970,
      "reserves": 1212208,
      "accumulatedOtherComprehensiveLoss": -3376,
      "deficit": -14440884,
      "totalEquity": -857082,
      "cashPerShare": 0.0045,
      "workingCapitalPerShare": -0.0206
    },
    "incomeStatement": {
      "revenue": 458589,
      "costOfSales": 242544,
      "grossProfit": 216045,
      "accretionExpense": 8798,
      "advertisingExpense": 376311,
      "consultingExpense": 666897,
      "depreciationExpense": 88339,
      "foreignExchangeGainLoss": -18050,
      "interestExpense": 3597,
      "generalAndAdministrativeExpense": 139915,
      "professionalFeesExpense": 197972,
      "regulatoryAndFilingFeesExpense": 32482,
      "salariesAndBenefitsExpense": 90318,
      "shareBasedCompensationExpense": 0,
      "shippingAndDeliveryExpense": 8238,
      "softwareExpense": 8423,
      "travelAndEntertainmentExpense": 93208,
      "totalOperatingExpenses": 1696448,
      "lossOnFairValueAdjustment": -37828,
      "interestIncome": 0,
      "netLoss": -1518231,
      "exchangeDifferencesOnTranslatingForeignOperations": -3376,
      "comprehensiveLoss": -1521607,
      "weightedAverageSharesOutstanding": 76350090,
      "lossPerShareBasicAndDiluted": -0.02
    },
    "cashFlowStatement": {
      "netLoss": -1518231,
      "accretion": 8798,
      "depreciation": 88339,
      "interestExpense": 432,
      "fairValueGain": 37828,
      "foreignExchange": -20992,
      "shareBasedCompensation": 0,
      "changesInReceivables": -248651,
      "changesInPrepaidExpensesAndDeposits": 471374,
      "changesInInventory": -21251,
      "changesInAccountsPayableAndAccruedLiabilities": 394046,
      "changesInDeferredRevenue": -6001,
      "cashUsedInOperatingActivities": -814309,
      "purchaseOfPropertyAndEquipment": -73391,
      "cashUsedInInvestingActivities": -73391,
      "cashProceedsFromExerciseOfWarrants": 0,
      "cashProceedsFromExerciseOfUnitWarrants": 0,
      "cashProceedsFromExerciseOfOptions": 0,
      "repaymentOfLoans": -7519,
      "leaseLiabilityPayments": -16787,
      "interestOnLease": 3165,
      "cashProvidedByUsedInFinancingActivities": -21141,
      "netChangeInCash": -908841,
      "cashBeginning": 1253219,
      "cashEnding": 344378,
      "interestPaid": 3597,
      "interestReceived": 0,
      "sharesIssuedForVestedRsus": 0
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Subsidiary",
        "description": "Unicheck Holdings Corp.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Wholly-owned subsidiary, incorporated in British Columbia, Canada"
      },
      {
        "type": "Subsidiary",
        "description": "Unidoc Health Corp. Colombia",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Wholly-owned subsidiary, incorporated in Colombia"
      },
      {
        "type": "Subsidiary",
        "description": "Unidoc Managed Services Inc.",
        "ownershipPercentage": 100,
        "value": null,
        "notes": "Wholly-owned subsidiary, incorporated in United States"
      },
      {
        "type": "Goodwill",
        "description": "Goodwill from AMD Global Telemedicine acquisition",
        "ownershipPercentage": null,
        "value": 372750,
        "notes": "Represents synergies from integrating AGNES Connect software, including cross-selling opportunities, access to new markets, and product bundling"
      },
      {
        "type": "Intangible Assets",
        "description": "Customer relationships, trade names, and technology",
        "ownershipPercentage": null,
        "value": 356593,
        "notes": "Acquired in business combination with AMD Global Telemedicine"
      },
      {
        "type": "Deferred Acquisition Costs",
        "description": "Contingent consideration for AMD acquisition",
        "ownershipPercentage": null,
        "value": 59469,
        "notes": "Performance-based payments for 10% of gross receipts from existing customers for three years from March 26, 2025"
      }
    ],
    "shareStructure": {
      "authorizedShares": "Unlimited",
      "issuedShares": 76350090,
      "classesOfShares": ["Common shares"],
      "warrants": [
        {
          "number": 2752100,
          "exercisePrice": 1.25,
          "expiryDate": "2026-10-25"
        }
      ],
      "options": [],
      "rightsConvertibleInstruments": "70,000 RSUs vested but not yet issued"
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "sixMonthsEndedSeptember302025": {
          "consultingDirectors": 0,
          "consultingCeoCfo": 217583,
          "shareBasedCompensation": 0
        },
        "sixMonthsEndedSeptember302024": {
          "consultingDirectors": 146257,
          "consultingCeoCfo": 162500,
          "shareBasedCompensation": 9286
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Company controlled by CEO",
          "description": "Accounts payable for consulting fees",
          "amount": 655159,
          "period": "As at September 30, 2025"
        },
        {
          "counterparty": "CEO",
          "description": "Accounts payable for expense reimbursements",
          "amount": 200761,
          "period": "As at September 30, 2025"
        },
        {
          "counterparty": "CFO",
          "description": "Accounts payable for consulting fees",
          "amount": 9975,
          "period": "As at September 30, 2025"
        },
        {
          "counterparty": "Director",
          "description": "Accounts payable for expense reimbursement",
          "amount": 381,
          "period": "As at September 30, 2025"
        },
        {
          "counterparty": "CEO",
          "description": "Loan payable from personal credit card",
          "amount": 7057,
          "period": "As at September 30, 2025"
        },
        {
          "counterparty": "Company controlled by director",
          "description": "Accounts payable for accrued interest on debt settlement",
          "amount": 97996,
          "period": "As at September 30, 2025"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2025-10-27",
        "description": "Issued 10,000,000 units at a price of $0.15 per unit for gross proceeds of $1,500,000. Each unit consisted of one common share and one warrant. Each warrant is exercisable for one common share at a price of $0.25 until October 27, 2028.",
        "impactValue": 1500000
      }
    ]
  }
]