SEDAR Interim Financial Statements

[
  {
    "companyName": "AlphaGen Intelligence Corp.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 536979,
      "gstReceivable": 25512,
      "totalCurrentAssets": 562491,
      "accountsPayableAndAccruedLiabilities": 255460,
      "relatedPartyLoans": 0,
      "governmentLoanCurrent": 47880,
      "totalCurrentLiabilities": 303340,
      "shareCapital": 17143229,
      "subscriptionsReceived": 75000,
      "reserves": 4750672,
      "accumulatedOtherComprehensiveLoss": -37858,
      "deficit": -21671892,
      "totalShareholdersEquity": 259151,
      "totalLiabilitiesAndShareholdersEquity": 562491,
      "cashPerShare": 0.0588,
      "workingCapitalPerShare": 0.0284
    },
    "incomeStatement": {
      "consultingAndPayroll": 60000,
      "managementFees": 36000,
      "officeAndMiscellaneous": 522,
      "professionalFees": 63899,
      "transferAgentAndFilingFees": 13857,
      "totalOperatingExpenses": 174278,
      "totalOperatingLoss": -174278,
      "foreignExchangeGainLoss": 0,
      "gainLossOnDebtSettlements": -121675,
      "gainOnSaleOfAssets": 0,
      "netAndComprehensiveLoss": -295953,
      "lossPerShareBasicAndDiluted": -0.03,
      "weightedAverageSharesOutstandingBasic": 9138877
    },
    "cashFlowStatement": {
      "netLoss": -295953,
      "gainLossOnSettlementOfDebt": 121675,
      "foreignExchange": 0,
      "changeInGstReceivable": -2236,
      "changeInAccountsPayableAndAccruedLiabilities": -34062,
      "cashUsedInOperatingActivities": -142452,
      "proceedsFromLoans": 0,
      "proceedsFromPrivatePlacement": 603008,
      "proceedsFromSubscriptions": 75000,
      "repaymentOfGovernmentLoan": 0,
      "cashProvidedByFinancingActivities": 678008,
      "netChangeInCash": 535556,
      "cashBeginningOfPeriod": 1423,
      "cashEndOfPeriod": 536979
    },
    "investmentsAndOtherAssets": [],
    "shareStructure": {
      "authorizedShares": "Unlimited voting Class A common shares and unlimited non-voting Class B common shares",
      "issuedShares": 11792584,
      "classesOfShares": ["Class A common shares", "Class B common shares"],
      "warrants": [
        {
          "number": 191667,
          "exercisePrice": 1.0,
          "expiryDate": "2027-02-10"
        },
        {
          "number": 3900000,
          "exercisePrice": 0.18,
          "expiryDate": "2027-10-17"
        }
      ],
      "options": [
        {
          "number": 59250,
          "exercisePrice": 2.8,
          "expiryDate": "2026-06-21"
        }
      ],
      "rightsConvertibleInstruments": "251,250 restricted share units (RSUs) outstanding as at December 31, 2025"
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": [
        {
          "period": "Six months ended December 31, 2025",
          "salaries": 60000,
          "shareBased": null,
          "total": 60000,
          "notes": "Includes $36,000 management fees to key management personnel, $24,000 to CFO and Director's company, $0 to another Director's company."
        },
        {
          "period": "Six months ended December 31, 2024",
          "salaries": 4340,
          "shareBased": null,
          "total": 4340,
          "notes": "Includes $69,164 management fees to key management personnel, $24,000 to CFO's company, $33,164 to Director's company."
        }
      ],
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Former director",
          "description": "Loan settlement by issuing 273,410 common shares on July 10, 2025",
          "amount": 40000,
          "period": "Six months ended December 31, 2025"
        },
        {
          "counterparty": "Company controlled by brother of former director",
          "description": "Loan settlement by issuing 129,870 common shares on July 10, 2025",
          "amount": 19000,
          "period": "Six months ended December 31, 2025"
        },
        {
          "counterparty": "Company controlled by CFO and Director",
          "description": "Settlement of $21,600 due through issuance of 147,641 common shares on July 10, 2025",
          "amount": 21600,
          "period": "Six months ended December 31, 2025"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-01-16",
        "description": "Closed a private placement issuing 10,000,000 units at $0.25 per unit for total proceeds of $2,500,000. Each unit consists of one common share and one-half warrant. Paid $39,500 in finder's fees and issued 158,000 finder's warrants.",
        "impactValue": 2500000
      }
    ]
  }
]