iFabric Corp. (IFA) 2024年年度报告「TSX」.pdf

1、 IFABRIC CORP.CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2024 AND 2023 (EXPRESSED IN CANADIAN DOLLARS)CONTENTS AUDITORS REPORT 1-4 CONSOLIDATED FINANCIAL STATEMENTS Consolidated Statements of Financial Position 5 Consolidated Statements of Earnings(Loss)and Comprehensive Earnings (Loss)6 Consolid

2、ated Statements of Changes in Equity 7 Consolidated Statements of Cash Flows 8 Notes to Consolidated Financial Statements 9-29 Tel:416 865 0200BDO Canada LLPFax:416 865 0882222 Bay Streetwww.bdo.caSuite 2200,P.O.Box 131Toronto,ON M5K1H1 CanadaBDO Canada LLP,a Canadian limited liability partnership,i

3、s a member of BDO International Limited,a UK company limited by guarantee,and forms part of the international BDOnetwork of independent member firms.Independent Auditors ReportTo the Shareholders of iFabric Corp.OpinionWe have audited the consolidated financial statements of iFabric Corp.and its sub

4、sidiaries(the“Company”),which comprise the consolidated statements of financial position as atDecember 31,2024 and 2023,and the consolidated statements of earnings(loss)andcomprehensive earnings(loss),changes in equity and cash flows for the years then ended,andnotes to the consolidated financial st

5、atements,including material accounting policy information.In our opinion,the accompanying consolidated financial statements present fairly,in all materialrespects,the consolidated financial position of the Company as at December 31,2024 and 2023,and its consolidated financial performance and its con

6、solidated cash flows for the years then endedin accordance with International Financial Reporting Standards and International AccountingStandards as issued by the International Accounting Standards Board(IASB)and Interpretations(collectively IFRS Accounting Standards).Basis for OpinionWe conducted o