SEDAR Interim Financial Statements

[ { "companyName": "ARCpoint Inc.", "reportingPeriodEnd": "2025-12-31", "reportStatus": "Unaudited", "auditorName": null, "auditorKeyMatters": [], "balanceSheet": { "cash": null, "accountsReceivable": 104255, "notesReceivable": null, "inventories": null, "prepaids": null, "totalCurrentAssets": null, "propertyAndEquipment": null, "intangibleAssets": null, "rightOfUseAssets": null, "investmentInAssociate": null, "totalAssets": null, "accountsPayable": null, "accruedLiabilities": null, "deferredRevenue": null, "currentLeaseLiabilities": null, "totalCurrentLiabilities": null, "convertibleLoans": 2609260, "notesPayableRelatedParty": 3102363, "notesPayable": 2771647, "nonCurrentLeaseLiabilities": null, "totalLiabilities": null, "shareCapital": null, "accumulatedDeficit": -20955395, "totalEquity": null }, "incomeStatement": {}, "cashFlowStatement": {}, "derivedMetrics": { "cashPerShare": null, "workingCapitalPerShare": null }, "investmentsAndOtherAssets": [ { "type": "Equity Method Investment", "description": "Investment in CRESSO Brands LLC (29.5% ownership)", "ownershipPercentage": 29.5, "value": null, "notes": "Equity method; no fair value disclosed." }, { "type": "Notes Receivable", "description": "Employee loan and initial franchise fees", "ownershipPercentage": null, "value": null, "notes": "On demand, classified as current." } ], "shareStructure": { "authorizedShares": "Unlimited SVS and PVS", "issuedShares": 66535734, "classesOfShares": [ "Class A Subordinate Voting Shares", "Class B Preferred Voting Shares" ], "warrants": [ { "number": 5000000, "exercisePrice": 0.16, "expiryDate": "2026-12-31", "currency": "CAD" }, { "number": 1013900, "exercisePrice": 0.075, "expiryDate": "2026-07-31", "currency": "CAD" }, { "number": 536400, "exercisePrice": 0.08, "expiryDate": "2027-03-07", "currency": "CAD" } ], "options": [ { "number": 3440000, "exercisePrice": 0.25, "expiryDate": "2033-10-02", "currency": "CAD" }, { "number": 2000000, "exercisePrice": 0.12, "expiryDate": "2029-07-18", "currency": "CAD" }, { "number": 4720000, "exercisePrice": 0.12, "expiryDate": "2034-09-03", "currency": "CAD" } ], "rightsConvertibleInstruments": "Convertible loans: face value $2,689,052, convertible at C$0.312 per SVS, maturity extended indefinitely." }, "managementCompensation": { "currency": "USD", "periods": [ { "period": "2025", "salaries": 239318, "shareBasedCompensation": 288111, "totalCompensation": 527429 }, { "period": "2024", "salaries": 500915, "shareBasedCompensation": 354088, "totalCompensation": 855003 } ], "namedIndividuals": [], "otherRelatedPartyTransactions": [ { "counterparty": "Officers and board members", "description": "Unsecured demand loans", "amount": 3102363, "period": "2025" }, { "counterparty": "Director", "description": "Debt settlement via share issuance", "amount": 110884, "period": "2024" }, { "counterparty": "Related parties", "description": "Accounts payable outstanding", "amount": 131341, "period": "2025" } ] }, "subsequentEvents": [] } ]