SEDAR Interim Financial Statements

[
  {
    "companyName": "Premier Health of America Inc.",
    "reportingPeriodEnd": "2025-12-31",
    "reportStatus": "Unaudited",
    "auditorName": null,
    "auditorKeyMatters": [],
    "balanceSheet": {
      "cash": 92,
      "receivables": 14500,
      "incomeTaxReceivable": 393,
      "prepaidExpenses": 806,
      "deposits": 228,
      "assetsHeldForSale": 1267,
      "totalCurrentAssets": 17286,
      "rightOfUseAssets": 1014,
      "propertyAndEquipment": 219,
      "intangibleAssets": 13708,
      "goodwill": 10405,
      "totalAssets": 42632,
      "tradeAndOtherPayables": 6117,
      "incomeTaxPayable": 565,
      "currentPortionOfLeaseLiabilities": 142,
      "currentPortionOfLongTermDebt": 43333,
      "currentPortionOfTerminationBenefits": 448,
      "totalCurrentLiabilities": 50605,
      "leaseLiabilities": 931,
      "terminationBenefits": 48,
      "contingentConsideration": 2097,
      "shareBasedCompensationPayable": 40,
      "deferredTaxLiabilities": 2710,
      "totalLiabilities": 56431,
      "shareCapital": 14314,
      "contributedSurplus": 1010,
      "options": 340,
      "accumulatedDeficit": -29463,
      "totalEquity": -13799,
      "cashPerShare": 0.0017,
      "workingCapitalPerShare": -0.6001
    },
    "incomeStatement": {
      "revenues": 17835,
      "directCosts": 15109,
      "grossMargin": 2726,
      "operatingAndAdministrativeExpenses": 3046,
      "amortizationAndDepreciation": 1264,
      "operatingLoss": -1584,
      "financialExpenses": 1405,
      "financialIncome": -7,
      "changesInFairValueRelatedToContingentConsideration": 0,
      "shareBasedCompensation": -27,
      "gainOnDisposalOfLeases": -7,
      "gainOnDisposalOfPropertyAndEquipment": -191,
      "lossBeforeIncomeTaxes": -2757,
      "currentIncomeTaxes": -21,
      "deferredIncomeTaxes": -187,
      "totalIncomeTaxes": -208,
      "netLossAndComprehensiveLoss": -2549,
      "basicLossPerShare": -0.046,
      "dilutedLossPerShare": -0.046,
      "weightedAverageSharesOutstanding": 55514151
    },
    "cashFlowStatement": {
      "netLoss": -2549,
      "depreciationOfPropertyAndEquipment": 62,
      "depreciationOfRightOfUseAssets": 57,
      "amortizationOfIntangibleAssets": 1145,
      "gainOnDisposalOfPropertyAndEquipment": -191,
      "gainOnDisposalOfLeaseLiabilities": -7,
      "changesInFairValueRelatedToContingentConsideration": 0,
      "financialExpenses": 1405,
      "financialIncome": -7,
      "incomeTax": -208,
      "shareBasedCompensation": 40,
      "changesInFairValueOfFinancialInstruments": -27,
      "paymentOfTerminationBenefits": -127,
      "paymentOfShareBasedCompensation": -11,
      "netChangeInWorkingCapitalItems": 291,
      "cashFlowsUsedInOperatingActivities": -122,
      "netIncomeTaxesReceived": 255,
      "netCashFromOperatingActivities": 133,
      "acquisitionOfPropertyAndEquipment": -33,
      "acquisitionOfIntangibleAssets": -378,
      "proceedsFromDisposalOfPropertyAndEquipment": 276,
      "interestReceived": 7,
      "cashFlowsUsedInInvestingActivities": -128,
      "repaymentOfLeaseLiabilities": -71,
      "interestAndDebtRestructuringExpensesPaid": -1009,
      "longTermDebtNetOfFinancingFees": 350,
      "repaymentOfLongTermDebt": -579,
      "cashFlowsFromFinancingActivities": -1309,
      "netDecreaseInCash": -1304,
      "cashAtBeginningOfPeriod": 1396,
      "cashAtEndOfPeriod": 92
    },
    "investmentsAndOtherAssets": [
      {
        "type": "Intangible Assets",
        "description": "Intangible assets",
        "ownershipPercentage": null,
        "value": 13708,
        "notes": ""
      },
      {
        "type": "Goodwill",
        "description": "Goodwill",
        "ownershipPercentage": null,
        "value": 10405,
        "notes": ""
      }
    ],
    "shareStructure": {
      "authorizedShares": "unlimited",
      "issuedShares": 55514151,
      "classesOfShares": ["common shares"],
      "warrants": [],
      "options": [
        {
          "number": 100000,
          "exercisePrice": 1.2,
          "expiryDate": "2026-02-18"
        },
        {
          "number": 320000,
          "exercisePrice": 0.8,
          "expiryDate": "2027-04-14"
        },
        {
          "number": 719535,
          "exercisePrice": 0.27,
          "expiryDate": "2033-11-23"
        },
        {
          "number": 694941,
          "exercisePrice": 0.14,
          "expiryDate": "2034-12-10"
        }
      ],
      "rightsConvertibleInstruments": null
    },
    "managementCompensation": {
      "currency": "CAD",
      "periods": {
        "2025-12-31": {
          "salariesAndEmployeeBenefits": 151,
          "feesToDirectors": 48,
          "consultingFees": 133,
          "shareBasedCompensation": 34,
          "total": 366
        },
        "2024-12-31": {
          "salariesAndEmployeeBenefits": 240,
          "feesToDirectors": 71,
          "consultingFees": 82,
          "shareBasedCompensation": 53,
          "total": 446
        }
      },
      "namedIndividuals": [],
      "otherRelatedPartyTransactions": [
        {
          "counterparty": "Key management and Board members",
          "description": "Salaries and employee benefits",
          "amount": 42,
          "period": "2025-12-31"
        },
        {
          "counterparty": "Key management and Board members",
          "description": "Legal fees",
          "amount": 0,
          "period": "2025-12-31"
        },
        {
          "counterparty": "Key management and Board members",
          "description": "Salaries and employee benefits",
          "amount": 50,
          "period": "2024-12-31"
        },
        {
          "counterparty": "Key management and Board members",
          "description": "Legal fees",
          "amount": 54,
          "period": "2024-12-31"
        }
      ]
    },
    "subsequentEvents": [
      {
        "eventDate": "2026-02-06",
        "description": "Sold Blainville head office building in a sale and leaseback transaction. Proceeds used to fully repay term loan secured by building (balance $1,041 as at Sep 30, 2025) and partially repay term loan and senior term loan.",
        "impactValue": null
      }
    ]
  }
]