iFabric Corp. (IFA) 2021年年度报告「TSX」.pdf

1、IFABRIC CORP.CONSOLIDATEDFINANCIAL STATEMENTSSEPTEMBER 30,2021 AND 2020(EXPRESSED IN CANADIAN DOLLARS)CONTENTSAUDITORS REPORT1-3CONSOLIDATEDFINANCIAL STATEMENTSConsolidated Statements of Financial Position4Consolidated Statements of Earnings(Loss)and Comprehensive Earnings(Loss)5Consolidated Stateme

2、nts of Changes in Equity6Consolidated Statements of Cash Flows7Notes to Consolidated Financial Statements8-27Tel: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 Corp.OpinionWe ha

3、ve audited the consolidated financial statements of iFabric Corp.and its subsidiaries(the“Company”),which comprise the consolidated statements of financial position as at September 30,2021 and 2020,and the consolidated statements of earnings(loss)and comprehensive earnings(loss),changes in equity an

4、d cash flows for the years then ended,and notes to the consolidatedfinancial statements,including a summary of significant accounting policies.In our opinion,the accompanying consolidated financial statements present fairly,in all materialrespects,the consolidated financial position of the Company a

5、s at September 30,2021 and 2020,and its consolidated financial performance and its consolidated cash flows for the years then endedin accordance with International Financial Reporting Standards(“IFRS”).Basis for OpinionWe conducted our audit in accordance with Canadian generally accepted auditing st

6、andards.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 that are relevant to our audit of theconso