iFabric Corp. (IFA) 2023年年度报告「TSX」.pdf

1、IFABRIC CORP.CONSOLIDATED FINANCIAL STATEMENTSDECEMBER 31,2023 AND SEPTEMBER 30,2022(EXPRESSED IN CANADIAN DOLLARS)CONTENTSAUDITORS REPORT 1-3CONSOLIDATED FINANCIAL STATEMENTSConsolidated Statements of Financial Position 4Consolidated Statements of Earnings(Loss)andComprehensive Earnings(Loss)5Conso

2、lidated Statements of Changes in Equity 6Consolidated Statements of Cash Flows 7Notes to Consolidated Financial Statements 8-27Tel:416 865 0200BDO Canada LLPFax:416 865 0882222 Bay Streetwww.bdo.caSuite 2200,P.O.Box 131Toronto,ON M5K1H1 CanadaIndependent Auditors ReportTo the Shareholders of iFabric

3、 Corp.OpinionWe have audited the consolidated financial statements of iFabric Corp.and its subsidiaries(the“Company”),which comprise the consolidated statements of financial position as at December 31,2023 and September 30,2022,and the consolidated statements of earnings(loss)andcomprehensive earnin

4、gs(loss),changes in equity and cash flows for the periods then ended,andnotes to the consolidated financial statements,including a summary of significant accountingpolicies.In our opinion,the accompanying consolidated financial statements present fairly,in all materialrespects,the consolidated finan

5、cial position of the Company as at December 31,2023 andSeptember 30,2022,and its consolidated financial performance and its consolidated cash flows forthe periods then ended in accordance with International Financial Reporting Standards(“IFRS”).Basis for OpinionWe conducted our audit in accordance w

6、ith Canadian generally accepted auditing standards.Ourresponsibilities under those standards are further described in the Auditors Responsibilities forthe Audit of the Consolidated Financial Statements section of our report.We are independent ofthe Company in accordance with the ethical requirements