None
SEDAR Interim Financial Statements
PCLO · Price
[
{
"companyName": "Pharmacielo Ltd.",
"reportingPeriodEnd": "2025-12-31",
"reportStatus": "Unaudited",
"auditorName": null,
"auditorKeyMatters": [],
"balanceSheet": {
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},
"tradeReceivables": {
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"prepaidExpensesAndOtherReceivables": {
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"inventoryAndBiologicalAssets": {
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},
"totalCurrentAssets": {
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"propertyPlantAndEquipment": {
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},
"totalNonCurrentAssets": {
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},
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"accountsPayableAndAccruedLiabilities": {
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},
"rsuObligations": {
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"currentPortionOfDebt": {
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"currentPortionOfDebentures": {
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"totalCurrentLiabilities": {
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},
"nonCurrentPortionOfDebentures": {
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"totalNonCurrentLiabilities": {
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},
"totalLiabilities": {
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"shareCapital": {
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},
"sharesToBeIssued": {
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},
"reserves": {
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},
"accumulatedOtherComprehensiveLoss": {
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"deficit": {
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},
"totalShareholdersDeficit": {
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},
"totalLiabilitiesAndShareholdersDeficit": {
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},
"cashPerShare": 0.0015,
"workingCapitalPerShare": -0.1078
},
"incomeStatement": {
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"threeMonths2024": 1083801,
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"nineMonths2024": 3117773
},
"revenueFromTelemedicineServices": {
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"nineMonths2025": 301040,
"nineMonths2024": 121756
},
"totalRevenue": {
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"threeMonths2024": 1126962,
"nineMonths2025": 1817721,
"nineMonths2024": 3239529
},
"costAdjustmentToGoodsSoldCannabis": {
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},
"costOfGoodsSoldTelemedicineServices": {
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"nineMonths2025": 200691,
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},
"grossProfitBeforeFairValueAdjustments": {
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"nineMonths2025": 710370,
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},
"unrealizedLossOnFairValueOfBiologicalAssets": {
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"threeMonths2024": -100165,
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},
"grossProfit": {
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},
"officeAndGeneral": {
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"nineMonths2025": 336598,
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"professionalFees": {
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"salariesAndWages": {
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},
"travelAndAccommodation": {
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},
"shareBasedCompensation": {
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},
"sellingMarketingAndPromotion": {
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},
"amortizationAndDepreciation": {
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},
"impairmentExpense": {
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"totalSellingGeneralAndAdministrativeExpenses": {
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},
"bankCharges": {
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},
"financingCosts": {
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},
"lossOnForeignExchange": {
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},
"otherNonOperatingIncome": {
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},
"otherRevenue": {
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},
"otherExpense": {
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},
"interestIncome": {
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},
"gainOnSaleOfLand": {
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},
"totalOtherIncomeExpense": {
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"profitLossBeforeIncomeTaxes": {
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},
"currentIncomeTaxRecovery": {
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"nineMonths2025": 0,
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},
"deferredIncomeTaxRecovery": {
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"nineMonths2025": 0,
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},
"profitLossFromContinuingOperations": {
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},
"netProfitLossForThePeriod": {
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},
"currencyTranslationAdjustment": {
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},
"netComprehensiveLoss": {
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},
"basicAndDilutedProfitLossPerShare": {
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},
"weightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted": {
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},
"cashFlowStatement": {
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},
"amortizationAndDepreciation": {
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},
"unrealizedLossOnFairMarketValueOfBiologicalAssets": {
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"financingCosts": {
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"shareBasedCompensation": {
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"lossGainOnForeignExchange": {
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"impairmentOfPropertyPlantAndEquipment": {
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"tradeReceivables": {
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},
"prepaidExpensesAndOtherReceivables": {
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"inventoryAndBiologicalAssets": {
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"accountsPayableAndAccruedLiabilities": {
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"netCashUsedInOperatingActivities": {
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"netProceedsFromSaleOfLand": {
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"netCashProvidedByInvestingActivities": {
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"cashReceivedFromDebentures": {
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},
"cashReceivedAsPartOfBridgeLoan": {
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},
"loanPrincipalAndInterestPayments": {
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},
"netCashProvidedByUsedInFinancingActivities": {
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"netIncreaseDecreaseInCash": {
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"effectOfMovementsInExchangeRatesOnCashHeld": {
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"cashBeginningOfPeriod": {
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},
"cashEndOfPeriod": {
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}
},
"investmentsAndOtherAssets": [
{
"type": "Biological Assets",
"description": "Cannabis plants",
"ownershipPercentage": 100,
"value": 13904,
"notes": "Fair value based on Level 3 inputs including selling prices, post-harvest costs, stage of plant growth, and expected yield."
},
{
"type": "Property, Plant and Equipment",
"description": "Greenhouses, offices, and pharmaceutical grade cannabis processing facility in Rio Negro, Colombia",
"ownershipPercentage": 100,
"value": 4906161,
"notes": "Includes land, building, machinery, equipment, furniture, and vehicles. Carrying amount after depreciation and impairment."
}
],
"shareStructure": {
"authorizedShares": "unlimited",
"issuedShares": 187983694,
"classesOfShares": [
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],
"warrants": [
{
"number": 5000000,
"exercisePrice": 0.22,
"expiryDate": "2028-06-30"
}
],
"options": [
{
"number": 100000,
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"expiryDate": "2026-05-13"
},
{
"number": 560000,
"exercisePrice": 2.1,
"expiryDate": "2026-06-10"
},
{
"number": 850000,
"exercisePrice": 1,
"expiryDate": "2026-07-04"
},
{
"number": 50000,
"exercisePrice": 1.25,
"expiryDate": "2026-09-14"
},
{
"number": 550000,
"exercisePrice": 3.1,
"expiryDate": "2026-11-05"
},
{
"number": 100000,
"exercisePrice": 1.1,
"expiryDate": "2026-11-11"
},
{
"number": 400000,
"exercisePrice": 1.1,
"expiryDate": "2026-12-20"
},
{
"number": 300000,
"exercisePrice": 1,
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},
{
"number": 100000,
"exercisePrice": 1,
"expiryDate": "2027-01-27"
},
{
"number": 100000,
"exercisePrice": 2,
"expiryDate": "2027-07-05"
},
{
"number": 1536200,
"exercisePrice": 0.46,
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},
{
"number": 2630000,
"exercisePrice": 0.22,
"expiryDate": "2028-03-31"
},
{
"number": 2250000,
"exercisePrice": 3.35,
"expiryDate": "2028-07-01"
},
{
"number": 2950000,
"exercisePrice": 0.22,
"expiryDate": "2029-04-09"
}
],
"rightsConvertibleInstruments": null
},
"managementCompensation": {
"currency": "CAD",
"periods": {
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"directorsFees": 29375,
"shareBasedCompensation": 10674,
"total": 218709
},
"threeMonths2024": {
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"total": 231123
},
"nineMonths2025": {
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"total": 642350
},
"nineMonths2024": {
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"total": 1436040
}
},
"namedIndividuals": [],
"otherRelatedPartyTransactions": [
{
"counterparty": "Directors and officers",
"description": "Bridge loan received as prepayment for potential equity offering",
"amount": 300000,
"period": "2025"
},
{
"counterparty": "Directors and officers",
"description": "Debenture units held",
"amount": 3707500,
"period": "2025"
},
{
"counterparty": "Related parties",
"description": "Amount due included in accrued liabilities",
"amount": 1033344,
"period": "2025"
}
]
},
"subsequentEvents": [
{
"eventDate": null,
"description": "Received aggregate gross proceeds of $75,000 bridge-loan from directors and officers as prepayment for a potential equity offering",
"impactValue": 75000
},
{
"eventDate": "2026-04-02",
"description": "Annual general meeting of shareholders to be held",
"impactValue": null
},
{
"eventDate": "2026-02-17",
"description": "Announced intention to issue 12,153,937 common shares at $0.08 per share to satisfy accrued interest on debentures",
"impactValue": 972317.12
}
]
}
]
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