SEDAR Interim Financial Statements

[
  {
    "companyName": "WestBond Enterprises Corporation",
    "reportingPeriodEnd": "2025-09-30",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "plantAndEquipment": 6592675,
      "rightOfUseAssets": 1132326,
      "deferredTaxAsset": 95780,
      "totalNonCurrentAssets": 7820781,
      "inventory": 2171505,
      "tradeAndOtherReceivables": 1848009,
      "prepaidExpenses": 282590,
      "cashAndCashEquivalents": 277434,
      "totalCurrentAssets": 4579538,
      "totalAssets": 12400319,
      "commonShares": 4206910,
      "stockOptions": 158550,
      "contributedSurplus": 326989,
      "retainedEarnings": 3240914,
      "equityAttributableToCommonShareholders": 7933363,
      "leaseLiabilityNonCurrent": 1053904,
      "deferredTaxLiability": 1614239,
      "totalNonCurrentLiabilities": 2668143,
      "revolvingBankLoans": null,
      "leaseLiabilityCurrent": 309232,
      "incomeTaxPayable": 145723,
      "tradeAndOtherPayables": 1343857,
      "totalCurrentLiabilities": 1798812,
      "totalLiabilities": 4466955,
      "totalEquityAndLiabilities": 12400319,
      "cashPerShare": 0.0078,
      "workingCapitalPerShare": 0.0781
    },
    "incomeStatement": {
      "threeMonths": {
        "sales": 3030669,
        "costOfSales": 2485058,
        "grossProfit": 545611,
        "sellingAndDistributionExpenses": 48465,
        "generalAndAdministrativeExpenses": 234763,
        "operatingProfit": 262383,
        "foreignExchangeGainLoss": 6447,
        "interestExpenseBankLoans": 254,
        "interestExpenseOnLeaseLiability": 15563,
        "profitBeforeTax": 240119,
        "incomeTaxExpense": 65489,
        "profitAndComprehensiveIncome": 174630,
        "weightedAverageSharesOutstanding": 35625800,
        "earningsPerShareBasic": 0.005,
        "earningsPerShareFullyDiluted": 0.005,
        "fullyDilutedWeightedAverageSharesOutstanding": 35682092
      },
      "sixMonths": {
        "sales": 5758083,
        "costOfSales": 4842427,
        "grossProfit": 915656,
        "sellingAndDistributionExpenses": 101219,
        "generalAndAdministrativeExpenses": 404296,
        "operatingProfit": 410141,
        "foreignExchangeGainLoss": 1896,
        "interestExpenseBankLoans": 1789,
        "interestExpenseOnLeaseLiability": 31783,
        "profitBeforeTax": 374673,
        "incomeTaxExpense": 102333,
        "profitAndComprehensiveIncome": 272340,
        "weightedAverageSharesOutstanding": 35625800,
        "earningsPerShareBasic": 0.008,
        "earningsPerShareFullyDiluted": 0.008,
        "fullyDilutedWeightedAverageSharesOutstanding": 35665352
      }
    },
    "cashFlowStatement": {
      "threeMonths": {
        "profitLoss": 174630,
        "depreciationPlantAndOfficeEquipment": 69822,
        "depreciationRightOfUseAssets": 69822,
        "expectedCreditLossOnTradeReceivables": null,
        "interestExpenseOnBankLoans": 254,
        "interestExpenseOnLeaseLiabilities": 15563,
        "incomeTaxExpense": 65489,
        "incomeTaxRecoveredPaid": -40934,
        "increaseDecreaseInInventory": 21231,
        "increaseDecreaseInTradeAndOtherReceivables": -312554,
        "increaseDecreaseInPrepaidExpenses": -119631,
        "increaseDecreaseInTradeAndOtherPayables": 110086,
        "netCashFlowFromOperatingActivities": 500906,
        "purchaseOfPlantAndEquipment": -58896,
        "netCashFlowFromInvestingActivities": -58896,
        "interestPaidOnBankLoans": -254,
        "increaseDecreaseInRevolvingBankLoans": null,
        "interestPortionOfLeasePayments": -15838,
        "principalPortionOfLeasePayments": -75058,
        "netCashFlowFromFinancingActivities": -91150,
        "netIncreaseDecreaseInCashAndCashEquivalents": 49992,
        "cashAndCashEquivalentsAtBeginningOfPeriod": 227442,
        "cashAndCashEquivalentsAtEndOfPeriod": 277434
      },
      "sixMonths": {
        "profitLoss": 272340,
        "depreciationPlantAndOfficeEquipment": 138884,
        "depreciationRightOfUseAssets": 138884,
        "expectedCreditLossOnTradeReceivables": -30000,
        "interestExpenseOnBankLoans": 1789,
        "interestExpenseOnLeaseLiabilities": 31783,
        "incomeTaxExpense": 102333,
        "incomeTaxRecoveredPaid": -185394,
        "increaseDecreaseInInventory": -54058,
        "increaseDecreaseInTradeAndOtherReceivables": -140323,
        "increaseDecreaseInPrepaidExpenses": -63340,
        "increaseDecreaseInTradeAndOtherPayables": 82821,
        "netCashFlowFromOperatingActivities": 764550,
        "purchaseOfPlantAndEquipment": -132615,
        "netCashFlowFromInvestingActivities": -132615,
        "interestPaidOnBankLoans": -1789,
        "increaseDecreaseInRevolvingBankLoans": -145000,
        "interestPortionOfLeasePayments": -26801,
        "principalPortionOfLeasePayments": -149277,
        "netCashFlowFromFinancingActivities": -322867,
        "netIncreaseDecreaseInCashAndCashEquivalents": 134168,
        "cashAndCashEquivalentsAtBeginningOfPeriod": 143266,
        "cashAndCashEquivalentsAtEndOfPeriod": 277434
      }
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": null,
      "issuedShares": 35625800,
      "classesOfShares": ["Common Shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonths2025": {
          "shortTermEmployeeBenefits": 112724
        },
        "threeMonths2024": {
          "shortTermEmployeeBenefits": 113168
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Mr. J. Douglas Seppala",
          "description": "Director remuneration for board and committee services (no longer associated with DuMoulin Black LLP)",
          "amount": null,
          "period": "Post March 2025"
        }
      ]
    },
    "subsequentEvents": []
  }
]