SEDAR Interim Financial Statements

[
  {
    "metadata": {
      "companyName": "Birchtree Investments Ltd.",
      "reportingPeriodEnd": "2025-11-30",
      "reportStatus": "Unaudited",
      "auditorName": null,
      "auditorKeyMatters": []
    },
    "balanceSheet": {},
    "incomeStatement": {},
    "cashFlowStatement": {},
    "investmentsAndOtherAssets": [
      {
        "type": "Equity Investment",
        "description": "1,743,861 common shares of Ehave, Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 1 fair value hierarchy. Unrealized loss of $1,344 recorded for the period."
      },
      {
        "type": "Equity Investment",
        "description": "1,765,000 common shares of Boba Mint Holdings Ltd.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 1 fair value hierarchy. Unrealized loss of $202,975 recorded for the period."
      },
      {
        "type": "Equity Investment",
        "description": "Common shares of American Aires Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 1 fair value hierarchy. Held 6,024,615 shares as of Aug 31, 2025; sold 563,000 during the period. Combined unrealized and realized loss of $411,517 recorded."
      },
      {
        "type": "Warrants",
        "description": "4,824,587 warrants of American Aires Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 2 fair value hierarchy. Valued using Black-Scholes model. Unrealized loss of $73,916 recorded."
      },
      {
        "type": "Equity Investment",
        "description": "600,000 common shares of Firstpayment Inc.",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 3 fair value hierarchy. Private company. No change in fair value recorded."
      },
      {
        "type": "Equity Investment",
        "description": "1,670,000 common shares of Somerset Energy Partners",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 3 fair value hierarchy. Private company. No change in fair value recorded."
      },
      {
        "type": "Equity Investment",
        "description": "795,926 common shares of 13 Specialty Corp. (formerly Valkyrie Specialty Corp.)",
        "ownershipPercentage": null,
        "value": null,
        "notes": "Level 3 fair value hierarchy. Private company. Acquired via share exchange and subscription. No change in fair value recorded."
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": null,
      "classesOfShares": ["common shares"],
      "warrants": [],
      "options": [],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthsEndedNov302025": {
          "directorAccountingFees": 10170,
          "ceoProfessionalFees": 33900
        },
        "threeMonthsEndedNov302024": {
          "directorAccountingFees": 10170,
          "ceoProfessionalFees": null
        }
      },
      "namedIndividuals": [
        {
          "name": null,
          "title": "Director",
          "period": "threeMonthsEndedNov302025",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 10170
          }
        },
        {
          "name": null,
          "title": "CEO",
          "period": "threeMonthsEndedNov302025",
          "components": {
            "salary": null,
            "bonus": null,
            "total": 33900
          }
        }
      ],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "American Aires Inc.",
          "description": "Consulting agreement for commercial sales strategy, capital markets support, etc. $360,000 received, recorded as deferred revenue.",
          "amount": 30000,
          "period": "threeMonthsEndedNov302025"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2025-12-30",
        "description": "Entered non-binding term sheet to acquire 50% equity interest in Digital Motion Corporation for common shares with minimum value of US$10 million. Advanced refundable deposit of US$100,000.",
        "impactValue": null
      }
    ]
  }
]