SEDAR Interim Financial Statements

[
  {
    "companyName": "DIAGNOS Inc.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 394926,
      "investments": 3004994,
      "accountsReceivable": 137292,
      "prepaidExpenses": 151060,
      "totalCurrentAssets": 3688272,
      "capitalAssets": 215567,
      "totalAssets": 3903839,
      "accountsPayableAndAccruedLiabilities": 520069,
      "loansCurrent": 146413,
      "leasesCurrent": 109322,
      "convertibleDebentures": 1334223,
      "totalCurrentLiabilities": 2110027,
      "loansNonCurrent": 186057,
      "leasesNonCurrent": 111841,
      "totalNonCurrentLiabilities": 297898,
      "totalLiabilities": 2407925,
      "shareCapital": 48910192,
      "reserve": 10817170,
      "deficit": -58304129,
      "foreignExchangeDifferences": 72681,
      "totalShareholdersEquity": 1495914,
      "totalLiabilitiesAndShareholdersEquity": 3903839,
      "cashPerShare": 0.0034,
      "workingCapitalPerShare": 0.0134
    },
    "incomeStatement": {
      "revenue": 49767,
      "costOfServicesAndResearchAndDevelopment": 1184583,
      "sellingAndAdministrative": 1986626,
      "totalExpenses": 3171209,
      "lossBeforeOtherIncomeAndInterestExpense": -3121442,
      "otherIncome": 74788,
      "interestExpense": -324084,
      "netLossAndComprehensiveLoss": -3370738,
      "basicAndDilutedNetLossPerShare": -0.03,
      "weightedAverageNumberOfCommonSharesOutstanding": 107440555
    },
    "cashFlowStatement": {
      "netLoss": -3370738,
      "depreciationOfCapitalAssets": 101606,
      "accretionOnLeases": 11564,
      "accretionOnConvertibleDebentures": 134897,
      "accretionOnGovernmentalLoan": 13211,
      "governmentalGrantAmortization": -9819,
      "stockBasedCompensationExpense": 285452,
      "gainOnAmendmentToConvertibleDebentures": -23817,
      "itemsNotAffectingCash": -2857644,
      "netInterest": 154253,
      "netChangeInOperatingWorkingCapitalItems": 130932,
      "cashFlowsFromOperatingActivities": -2572459,
      "proceedsFromDisposalOfShortTermInvestments": 3100000,
      "acquisitionOfShortTermInvestments": -3000000,
      "interestOnInvestments": 72035,
      "additionsToCapitalAssets": -8403,
      "cashFlowsFromInvestingActivities": 163632,
      "issuanceOfCommonSharesAndStockWarrantsNetOfExpenses": 3596137,
      "issuanceOfConvertibleDebenturesNetOfExpenses": 98079,
      "repaymentOfConvertibleDebentures": -665000,
      "leasePayments": -107266,
      "repaymentOfLoans": -19293,
      "amendmentExpenses": -3000,
      "paymentOfInterest": -184626,
      "cashFlowsFromFinancingActivities": 2715031,
      "netChangeInCash": 306204,
      "cashBeginningOfPeriod": 88722,
      "cashEndOfPeriod": 394926
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Investment",
        "description": "Short-term investments",
        "ownershipPercentage": null,
        "value": 3004994,
        "notes": "Listed as 'Investments' on the balance sheet. Proceeds from disposal and acquisition activity noted in cash flows."
      },
      {
        "type": "Subsidiary",
        "description": "Diagnos Internacional SA de CV",
        "ownershipPercentage": 99.8,
        "value": null,
        "notes": "Located in Mexico. Consolidated entity."
      },
      {
        "type": "Subsidiary",
        "description": "Diagnos Healthcare (India) Private Limited",
        "ownershipPercentage": 99.74,
        "value": null,
        "notes": "Located in India. Consolidated entity."
      }
    ],
    "shareStructure": {
      "authorizedShares": null,
      "issuedShares": 119276186,
      "classesOfShares": ["Common shares"],
      "warrants": [
        {
          "number": 14004125,
          "exercisePrice": 0.4,
          "expiryDate": "2027-06-05"
        },
        {
          "number": 513248,
          "exercisePrice": 0.4,
          "expiryDate": "2027-06-06"
        },
        {
          "number": 100000,
          "exercisePrice": 0.4,
          "expiryDate": "2026-09-05"
        },
        {
          "number": 4627931,
          "exercisePrice": 0.4,
          "expiryDate": "2026-08-05"
        },
        {
          "number": 2064286,
          "exercisePrice": 0.4,
          "expiryDate": "2026-08-05"
        }
      ],
      "options": [],
      "rightsConvertibleInstruments": "Unsecured convertible debentures convertible at holder's option at prices between $0.22 and $0.38 per common share, maturing between Jan 13, 2026 and Sep 5, 2026."
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "threeMonthEndedDec312025": {
          "baseSalary": 177692,
          "stockBasedCompensation": 76083,
          "incentives": 0,
          "demandLoanRepayment": -4655,
          "total": 249120
        },
        "nineMonthEndedDec312025": {
          "baseSalary": 353540,
          "stockBasedCompensation": 133456,
          "incentives": 0,
          "demandLoanRepayment": -8003,
          "total": 478993
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": []
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-02-25",
        "description": "Financial statements approved and authorized for filing by the Board of Directors.",
        "impactValue": null
      }
    ]
  }
]