ATW Tech Inc. — Audit Report / Information 2023

Dec 28, 2023

ANNEXE 51-102A4 DÉCLARATION D’ACQUISITION D’ENTREPRISE

Rubrique 1. Identification de l’émetteur assujetti

1.1 Dénomination et adresse de l’émetteur assujetti

ATW Tech Inc. 486, rue Sainte-Catherine Ouest, Bureau 200 Montréal (Québec) H3B 1A6

(la « Société »)

1.2 Membre de la haute direction

Christian Trudeau, président et chef de la direction par intérim de la Société, est bien renseigné à propos de l’acquisition décrite ci-dessous et de la présente déclaration d’acquisition d’entreprise et peut être joint par téléphone au 514-234-6820.

Rubrique 2. Détail de l’acquisition

2.1 Nature de l’entreprise acquise

Le 29 août 2023, la Société a réalisé l’acquisition de la totalité des actions en circulation du capital-actions de Groupe NEOS Inc. (« NEOS »).

NEOS est une entreprise québécoise qui propose des outils d'analyse de données (BI), d’analytiques avancées ainsi que des services-conseils afin d’accompagner ses clients dans la transformation de leur entreprise et l’optimisation de leurs opérations en utilisant notamment des stratégies de données sophistiquées. Soutenue par une équipe de direction d’expérience, plus de 10 employés et des solutions d'analyse sur mesure, NEOS offre ses services dans de multiples industries, dont la sécurité publique, la finance et la vente au détail.

2.2 Date d’acquisition

Le 29 août 2023.

2.3 Contrepartie

Le prix d’achat versé pour l’acquisition par la Société de la totalité des actions en circulation du capitalactions de NEOS s’est élevé à une somme totale de 3 107 572 $, sous réserve de certains ajustements prévus à la convention de vente d’actions conclue entre la Société et Kevin Sylvain Courtin, Jacques Charland ainsi que Guy Camiré (les « Vendeurs »).

Cette convention prévoyait que ce prix d’achat était payable à la clôture par (i) l’émission aux Vendeurs de 48 421 827 actions de la Société à un prix réputé de 1 452 655 $, (ii) l’émission de débentures convertibles pour un montant total de 825 000 $, (iii) la prise en charge d’une dette de NEOS par la Société pour un montant estimé de 403 026 $, (iv) la prise en charge de la dette d’un des Vendeurs envers NEOS d’une somme de 176 891 $ et (v) le paiement comptant d’un montant de 250 000 $. Les débentures convertibles qui ont été émises dans le cadre de l’acquisition sont sans intérêt et sont payables par la Société dans un délai d’un an à compter de la date de clôture de l’acquisition. Avant ou à la date d’échéance des débentures, celles-ci peuvent être converties en actions

• 2 -

ordinaires de la Société, le nombre d’actions étant calculé en divisant le montant total de la somme à être convertie par 0,05$.

2.4 Effet sur la situation financière

Il n’existe aucun plan ni aucune proposition visant à apporter des changements importants aux activités de la Société ou de NEOS qui pourraient avoir un effet significatif sur la performance financière et la situation financière de la Société.

2.5

Évaluations antérieures

Aucune opinion en matière d'évaluation n’a été obtenue au cours des 12 derniers mois par NEOS ou par la Société à l’appui de la valeur de la contrepartie payée par la Société pour acquérir NEOS.

2.6 Parties à l’opération

Aucune personne informée, ayant des liens avec la Société ou membre du même groupe que celle-ci n’est partie à l’opération.

2.7 Date de la déclaration

Le 28 décembre 2023.

Rubrique 3. États financiers

Voir ci-joint à l’Annexe A les états financiers suivants :

1. États financiers audités de NEOS au 28 février 2023;

2. États financiers de NEOS pour la période du 1[er] mars 2023 au 28 août 2023;

3. États financiers de NEOS pour la période du 29 août 2023 au 30 septembre 2023.

4. 3 -

ANNEXE A

ÉTATS FINANCIERS

Voir documents ci-joints.

NEOS GROUP INC. GROUPE NEOS INC.

Financial Statements February 28, 2023

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NEOS GROUP INC. GROUPE NEOS INC.

Financial Statements February 28, 2023

CONTENTS

Independent Auditors’ Report	1 - 2
Balance Sheet	3
Statement of Earnings and Deficit	4
Statement of Changes in Shareholder’s Equity	5
Statement of Cash Flows	6
Notes to the Financial Statements	7 – 19
Annexes	20

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FRANCO LA POSTA, CPA

INDEPENDENT AUDITOR’S REPORT

To the shareholders of NEOS GROUP INC. GROUPE NEOS INC.

i have audited the financial statements of NEOS GROUP INC./GROUPE NEOS INC. (the “Company”), statements of financial position as at February 28, 2023 and the statements of loss and comprehensive loss, changes in shareholder’s equity and cash flows for the period then ended, notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as at February 28, 2023, and its financial performance and its cash flows for the period then ended in accordance with International Financial Reporting Standards.

Basis for Opinion

I conducted my audit in accordance with Canadian generally accepted auditing standards. My responsibilities under those standards are further described in the Auditors’ responsibilities for the Audit of the Financial Section of my report. I am independent of the Company in accordance with the ethical requirements that are relevant to my audits of the financial statements in Canada, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the evidence I have obtained is sufficient and appropriate to provide a basis for our opinion.

Material Uncertainty Related to Going Concern

I draw attention to Note 1 in the financial statements, which indicated that during the period ended February 23, 2023, the Company incurred respectively a loss of $ 41,858 and a net profit of $ 96,381 and has accumulated a deficit of $ 207,184 at February 23, 2023.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the International financial Reporting Standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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As part of an audit in accordance with Canadian generally accepted auditing standards, I exercise professional judgement and maintain professional skepticism throughout the audit. I also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If I conclude that a material uncertainty exits, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditors report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the consolidated financial statements including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audits and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

CPA Auditor, public accountancy permit No. A106908

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Montreal, Quebec October 22, 2023

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NEOS GROUPE INC. GROUPE NEOS INC.

Balance Sheet As at February 28, 2023

Balance Sheet As at February 28, 2023
		(Note 12)
	2023	2022
Current Assets
Cash	7,952	7,350
Accounts receivable	84,612	128,283
SR & ED tax credits receivable	186,631	268,423
Loans receivable	-	94,284
Prepaids	9,853	12,923
Loan receivable–shareholder	163,896	69,647
	452,944	580,910
Long Term Assets
Capital Assets (Net) (Note 7)	3,951	2,877
	$ 456,895	$ 583,787
Current Liabilities
Bank Indebtedness (Note 5)	175,000	133,195
Accounts payable and accrued liabilities	213,426	199,841
Current portion–Long-term debt (Note 9)	192,712	110,544
	581,138	443,580
Long-term debt (Note 9)	82,841	225,316
	663,979	668,896
Shareholders’ Deficiency
Share Capital	100	80,217
Deficit	(207,184)	(165,326)
	(207,084)	(85,109)
	$ 456,895	$ 583,787

SEE ACCOMPANYING NOTES – NATURE OF OPERATIONS AND GOING CONCERN (NOTE 1)

APPROVED ON BEHALF OF THE BOARD OF DIRECTORS

______Director

______Director

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NEOS GROUPE INC. GROUPE NEOS INC.

Statement of Earnings and Deficit For the Year Ended February 28, 2023

Statement of Earnings and Deficit For the Year Ended February 28, 2023
		(Note 12)
	2023	2022
SALES	1,152,896	1,094,250
COST OF SALES (Annex A)	882,626	769,242
GROSS PROFIT	270,270	325,008
Selling (Annex B)	5,973	6,128
Administration (Annex C)	300,063	338,941
Financial (Annex D)	63,954	20,860
	369,990	365,929
Loss from operations before other
revenues and provision for income taxes	(99,720)	(40,921)
Other revenues
Gain on settlement of debt	57,862	-
SR &ED tax credits	-	137,303
(Loss) Earnings before tax provision and
comprehensive (loss)	(41,858)	96,381
TAX PROVISION	-	-
NET (LOSS) EARNINGS AND COMPREHENSIVE (LOSS)
AND EARNINGS	$(41,858)	$ 96,381

SEE ACCOMPANYING NOTES

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NEOS GROUPE INC. GROUPE NEOS INC.

Statements of Changes in Shareholders’ Equity For the Year Ended February 28, 2023

NUMBER OF SHARES	SHARE CAPITAL	DEFICIT TOTAL EQUITY
BALANCE, MARCH1, 2022 100 NET COMPREHENSIVE(LOSS) - CORRECTION OF PRIORS YEARS AMOUNTS (50)	80,217 - (80,117)	(165,326) (85,109) (41,858) (41,858) - (80,117)
BALANCE, FEBRUARY28, 2023 50	100	(207,184) (207,084)
NUMBER OF SHARES	SHARE CAPITAL	DEFICIT TOTAL EQUITY
BALANCE, MARCH1, 2021 100 NET COMPREHENSIVE EARNINGS - DIVIDENDSPAID	80,217 -	(211,707) (131,490) 96,381 96,381 (50,000) (50,000)
BALANCE, FEBRUARY28, 2022 (NOTE12) 100	80,217	(165,326) (85,109)

SEE ACCOMPANYING NOTES

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NEOS GROUPE INC. GROUPE NEOS INC.

NEOS GROUPE INC. GROUPE NEOS INC.
Statement of Cash Flows
For the Year Ended February 28, 2023		(Note 12)
	2023	2022
	$	$
Funds provided from (used in):
Operating activities
Net (Loss) Earnings	(418,581)	96,381
Items not affecting cash-
Depreciation	5,075	3,278
	(36,783)	99,659
Changes in Working Capital Accounts
Accounts Receivable	43,671	58,307
SR & ED Tax Credits Receivable	81,792	(95,758)
Prepaid Expenses	3,070	(8,423)
Accounts Payables and Accruals	13,586	103,975
Grants Receivable	-	45,766
	142,119	103,867
Cash Used in OperatingActivities	105,336	203,526
Investing Activities
Acquisition of Capital Assets	(6,149)	(2,940)
Dividend Paid	-	(50,000)
Cash Provided byInvestingActivities	(6,149)	(52,940)
Financing Activities
Loan Receivable	94,284	(24,408)
Loan Receivable – Shareholder	(94,249)	18,768
Long-Term Debt	(60,308)	(79,576)
Redemption of Capital Stock	(80,117)	-
Cash Provided byFinancingActivities	(140,390)	**(85,216) **
(Decrease) Increase in Cash	(41,203)	65,370
BANK INDEBTEDNESS - Beginning of Year	(125,845)	(191,215)
BANK INDEBTEDNESS CASH - End of Year	**(167,048) **	**(125,845) **
**CASHCONSISTING OF: **
CASH END OF THE YEAR	7,952	7,350
BANKINDEBTEDNESS	(175,000)	(133,195)
	**(167,048) **	(125,845)

SEE ACCOMPANYING NOTES

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Notes to Financial Statements For the Year Ended February 28, 2023

1. NATURE OF OPERATIONS AND GOING CONCERN

The company was incorporated on March 24, 2015 under the laws of Quebec. The Company is in the artificial intelligence and consulting business.

The Company’s ability to continue as a going concern is more fully described in the Auditor’s report.

2. BASIS OF PREPARATION

2.1 Statement of compliance

The financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB") and interpretations of the IFRS Interpretations Committee (“IFRIC").

These financial statements were approved and authorized by the Board of Directors of the Company on October 20, 2023.

2.2 Basis of presentation

The financial statements have been prepared on the historical cost basis. The Company's reporting and functional currency is Canadian dollars, which is the currency of the primary economic environment in which the Company operates.

2.3 Use of management estimates, judgements and measurement uncertainty

The preparation of these financial statements requires management to make judgments and estimates and form assumptions that affect the reported amounts of assets and liabilities at the date of these financial statements and reported amounts of revenues and expenses during the reporting period. Such estimates primarily relate to unsettled transactions and events as at the date of these financial statements. On an ongoing basis, management evaluates its judgments and estimates in relation to assets, liabilities, revenues, and expenses. Management uses historical experience and various other factors it believes to be reasonable under the given circumstances as the basis for its judgments and estimates. Actual outcomes may differ from these estimates under different assumptions and conditions. Significant estimates and judgments made by management in the preparation of these financial statements are outlined below:

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

BASIS OF PREPARATION (Continued)

A) The following areas require management's critical estimates:

Collectability of sales taxes

The Company uses its best estimate of sales tax credits to be received from the respective/ governments in determining whether an allowance needs to be recorded.

Fair value of financial instruments

The individual fair values attributed to the different components of a financing transaction are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and in performing the fair value calculations in order to determine /

• (a)the values attributed to each component of a transaction at the time of their issuance; (b) the fair value measurements for ce1tain instruments that require subsequent measurement at fair value on a recurring basis; and (c) for disclosing the fair value of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of these instruments that are not quoted in an active market.

B) The following area requires management's critical judgment:

Going concern

The evaluation of the Company's ability to continue as a going concern, to raise additional financing in order to cover its operating expenses and its obligations for the upcoming year requires significant judgment-based assumptions including the probability that future events are considered reasonable according to the circumstances. Please refer to Note I and the Independent Auditor’s Report for further information.

Recognition of deferred tax assets and measurement of income tax expense

The estimation of income taxes includes evaluating the recoverability of deferred tax assets based on assessment of the Company's ability to use the underlying future tax deductions against future taxable income prior to expiry of those deductions. Management assesses whether it is probable that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income. If changes were made to management's assessment regarding the Company's ability to use future tax deductions. The Company could be required to recognize more or fewer deferred tax assets, and future income tax provisions or recoveries could be affected.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these financial statements are set out below.

3.1 Cash

The Company’s cash is deposited with Canadian bank.

3.2 Capital Assets

Capital assets are recorded at cost less accumulated depreciation and any impairment in value. Depreciation is charged to income based on the cost. When significant parts of property and equipment are required to be replaced in intervals, the Company recognizes such parts as individual assets with specific useful lives and depreciation, respectively.

Depreciation of property and equipment is provided over the remaining useful lives of the assets using the declining balance method as follows:

• Equipment - 20%

• Computer Equipment – 55%

The assets residual values, depreciation method and useful lives are reviewed annually and adjusted if appropriate. Gains and losses on disposal of property and equipment are recorded in the statement of loss and comprehensive loss in the year of disposal.

3.3 Impairment of non-financial assets

The Company assesses at each reporting period, whether there is an indication that an asset may be impaired. An impairment is recognized when the carrying amount of an asset, or its cash generating unit ("CGU"), exceeds its recoverable amount. The recoverable amount is the greater of the asset's fair value or CGU's fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU. In determining fair value less costs of disposal, an appropriate valuation model is used.

Intangible assets with indefinite lives and goodwill are tested annually: property and equipment, as well as intangible assets with a defined useful life are tested for impairment whenever there is an indication that the carrying amount of the asset or the CGU to which an asset has been allocated exceeds its recoverable amount.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

3.3 Impairment of non-financial assets (Continued)

An assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Company estimates the recoverable amount of the asset. A previously recognized impairment loss on a depreciable asset is reversed only if there has been a change in the estimates used to determine the recoverable amount since the last impairment loss was recognized. The reversal of impairment losses is limited to the amount that would bring the carrying value of the asset to the amount that would have been recorded, net of depreciation and amortization, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the statements of loss and comprehensive loss in the same line item where the original impairment was recognized.

3.4 Financial Instruments

Under IFRS 9, financial assets are classified and measured based on the business model in which they are held and the characteristics of their contractual cash flows. IFRS 9 contains the primary measurement categories for financial assets: measured at amortized cost, fair value through other comprehensive income ("FVTOCI") and fair value through profit or loss ("FYTPL'.). Below is a summary , showing the classification and measurement bases of our financial instruments:

CLASSIFICATION IFRS9 Assets Cash Amortized Cost Accounts receivable Amortized Cost SR & ED tax credits receivable Amortized Cost Loan receivable - Shareholder Amortized Cost Liabilities Accounts payable and other liabilities Amortized Cost

The Company recognizes a loss allowance for the expected credit losses associated with its financial assets, other than financial assets measured at fair value through profit or loss. Expected credit losses are measured to reflect a probability-weighted amount, the time value of money, and reasonable and supportable information regarding past events, current conditions and forecasts or future economic conditions.

The Company assesses whether a financial asset is credit-impaired at the reporting date. Regular indicators that a financial instrument is credit-impaired include significant financial difficulties as evidenced through borrowing patterns or observed balances in other accounts and breaches or borrowing contracts such as default events or breaches of borrowing covenants. For financial assets assessed as credit-impaired at the reporting date, the Company continues to recognize a loss allowance equal to lifetime expected credit losses.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

For financial assets measured at amortized cost, loss allowances for expected credit losses are presented in the statement of financial position as a deduction from the gross carrying amount of, the financial asset. Given the limited exposure of the Company to credit risk, no loss allowance has been recognized as management believes any such impairment will not have a significant impact on the financial statements.

Financial assets are written off when the Company has no reasonable expectations of recovering / all or any portion thereof.

3.5 Taxation

Income tax (expense) recovery represents the sum of tax currently payable or recoverable a deferred tax.

Current tax

Current tax assets and liabilities are measured at the amount expected to be recovered from or paid Lo the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the date of the statement of financial position.

Deferred tax

Income tax expense consisting of current and deferred tax expense is recognized in profit or loss. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at the end of the reporting period, adjusted for amendments to tax payable with regards to previous years.

Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that substantive enactment occurs.

A deferred tax asset is recognized to the extent that it is probable that future taxable income will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements

For the Year Ended February 28, 2023

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.

3.6 Revenue recognition

Revenue is recognized by the Company in accordance with IFRS 15, Revenue from Contracts " " with Customers ( IFRS 15 ). Through application of the standard, the Company recognizes revenue to depict the transfer of control of promised goods or services to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services.

The Company records revenue when it has transferred the risks and rewards of ownership of the goods to the purchaser, when it has no continuing managerial involverr1ent over the goods, when it is probable the Company will receive the consideration, and when it can reliably measure the amount of revenue and costs associated with the transaction.

In order to recognize revenue under IFRS 15, the Company applies the following five (5) steps:

• Identify a customer along with a corresponding contract;

• Identify the performance obligation(s) in the contract to transfer goods or provide

• distinct services to a customer;

• Determine the transaction price the Company expects to be.

• entitled to in exchange for services to a customer;

• Allocate the transaction price to the performance obligation(s) in the contract; and

• Recognize revenue when or as the Company satisfies the performance obligation(s).

Revenue is recognized upon the satisfaction of the performance obligation.

Under IFRS 15, revenues from the sale product are generally recognized at a point of time when control of the goods have been transferred to the customer. Payment is typically due upon transferring the goods to the customer or within a specified time period permitted under the Company's credit policy.

3.7 Leases

Effective January I, 20 I9, the Company has adopted IFRS I6 Leases ("IFRS 16''). IFRS 16 replaces IAS 17 Leases and establishes a new model for lessee accounting that requires a lessee to recognize lease liabilities and corresponding right-of-use assets, reflecting the future commitments and rights created by lease contracts. The introduction of IFRS 16 primarily affects the accounting for leases that were previously accounted for as operating leases.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

IFRS 16 replaces the straight-line operating lease expenses with a depreciation charge for rightof-use assets and interest expense on lease liabilities. In addition, operating lease cash flows that were previously presented as operating cash flows are reported as financing cash flows under I FRS 16.

At the date of adoption. the Company applied IFRS 16 using the modified retrospective approach under which the right-of-use asset is measured at an amount equal to the lease liability, adjusted for any prepayments or accruals.

4. TRANSITION TO IFRS

Application to IFRS

The Company's financial statements for the periods ended February 28, 2023 and February 28, 2022 are the first annuals financial statements to be prepared in accordance with International Financial Reporting Standards (IFRSs). These financial statements were prepared as described in notes 2 and 3. The Company applied IFRS 1 in preparing these financial statements.

The date of IFRS adoption by the Company is March 1, 2022 and the end of the reporting period for these financial statements February 28, 2022 and February 28, 2023.

In preparing its first lFRS financial statements, in accordance with IFRS 1, the Company elected to use some of the exemptions related to retrospective application of certain IFRSs, while taking into account exceptions to retrospective application of other IFRSs.

Exemptions from full retrospective application elected by the Company

• (i) CumuIative transIation differences

The Company elected to reset the amount of cumulative translation differences to zero at the date of transition. The impact of this election was reported in the opening balance of retained earnings.

Mandatory exceptions under IFRSs

Exceptions under IFRS 1 in effect on the transition date from previous GAAP to IFRSs are as follows:

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

4. TRANSITION TO IFRS (Continued)

Reconciliation between IFRSs and ASPE

The following tables present a quantification of the impact of the transition to IFRSs, based on the foIlowing reconciliations:

• Reconciliation of equity as at March 1, 2021 and February 28, 2022 and February 28, 2023.

• Reconciliation of the statement of financial position as at March 1, 2021.

• Reconciliation of profit or loss and comprehensive income for the periods ended February 28, 2023 and February 28, 2022.

It should be noted that the transition to IFRSs has had no material impact on the Company’s statement of cash flows.

Reconciliation of equity as at March 1, 2021 and February 2, 2022 and February 28, 2023.

There is a difference in equity in accordance with IFRSs and previous ASPE.

Reconciliation of the statement of financial position as at March 1, 2021.

There is a difference in the statement of financial position in accordance with IFRSs and previous ASPE. No reclassifications were needed as the financial instruments were already presented in accordance with IFRSs in the previous financial statements.

Reconciliation of profit or loss and comprehensive income for the periods ended February 28,

2023 and February 28, 2024.

There is difference in the profit or loss and comprehensive income in accordance with IFRSs and previous ASPE. No reclassifications were needed as the expenses were already presented in accordance with IFRSs in the previous financial statements.

5. CAPITAL MANAGEMENT

The Company manages its common shares and accumulated deficit as capital. The Company's objectives when managing capital are to safeguard the Company’s ability to continue and to maintain a flexible capital structure which optimizes the costs of capital at an acceptable risk, as there are no external restrictions on it.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

5. CAPITAL MANAGEMENT (Continued)

The Company manages the capital structure and makes adjustments to it in light of changes in economic conditions. To maintain or adjust the capital structure, the Company may attempt to issue new shares, issue new debt, acquire or dispose of assets in order to adjust the amount of cash on its balance sheet.

6. FAIRVALUE

Fair value of financial instruments

Financial instruments that are measured at fair value use inputs which are classified within a hierarchy that prioritizes their significance. The three levels of the fair value hierarchy are:

• Level I ("LI") includes quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2 ("L2") includes inputs that are observable other than quoted prices included within LI.

• Level 3 ("L3") includes inputs that are not based on observable market data (supported by little or no market activity).

As at February 28, 2023, both the carrying and fair value amounts of the Company's cash, accounts receivable, accounts payable and other liabilities, are approximately equivalent due to their short-term nature.

A summary of the Company's risk exposures as it relates to financial instruments are reflected below:

Credit risk

Credit risk is the risk of loss associated with a counter party's inability to fulfill its payment obligations. The Company's credit risk is primarily attributable to cash, and accounts receivable. Cash consists of cash on hand deposited with reputable financial institutions which is closely monitored by management. Management believes credit risk with respect to financial instruments included in cash and accounts receivable is minimal. The Company's maximum exposure to credit risk as at February 28, 2023 is the carrying value of cash and receivables.

15

1755 RUE SAINT-RÉGIS, SUITE 200 D.D.O, QUÉBEC H9B 2M9 Tel: 514-328-9711 Cell: 514-983-8499 Email: frlaposta@gmail.com

NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

6. FAIRVALUE (Continued)

Liquidity risk

Liquidity risk is the risk that the Company will encounter difficulty in satisfying its financial obligations. The Company manages its liquidity risk by forecasting it operations and anticipating its operating and investing activities. All amounts in accounts payable and other liabilities are due within one year or on demand.

Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk comprises three types of risk: interest rate risk, foreign currency risk and other price risk.

Interest rate risk

Interest rate risk consists of a) the extent that payments made or received on the Company's monetary assets and liabilities are affected by changes in the prevailing market interest rates. and b) to the extent that changes in prevailing market rates differ from the interest rate in the Company's monetary assets and liabilities, the Company is not exposed to any significant interest rate price risk.

Other price risk

Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, other than those arising from interest rate risk or foreign currency risk. The Company is not exposed to significant other price risk.

7. CAPITAL ASSETS

COST Balance – March 1, 2021 Additions		11,858 -
Balance–February 28, 2021		11,858
ACCUMULATED DEPRECIATION Balance – March 1, 2021 Depreciation		5,703 3,278
Balance–February 28, 2022		8,981
Carrying value, February 28, 2022 (Note 12)		2,877

16

1755 RUE SAINT-RÉGIS, SUITE 200 D.D.O, QUÉBEC H9B 2M9 Tel: 514-328-9711 Cell: 514-983-8499 Email: frlaposta@gmail.com

NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

7. CAPITAL ASSETS (Continued)

COST Balance – March 1, 2022 Additions		11,858 6,150
Balance–February 28, 2023		18,008
ACCUMULATED DEPRECIATION Balance – March 1, 2022 Depreciation		8,981 5,076
Balance–February 28, 2023		14,057
Carrying value, February 28, 2023 (note 12)		3,951
8. LONG-TERM DEBT		(Note 12)
	2023	2022
BANK LOAN PAYABLE - CERB The loan is repayable by December 31, 2023 60,000 BANK TERM LOAN PAYABLE The loan is repayable in monthly capital $ 1,438.49, interest 6.7% P.A., payable monthly. Due July 3, 2025 48,174 LOAN PAYABLE PME MTL The loan is repayable monthly, interest and capital $ 1,069.82, 8 ½% P.A. Due February 10, 2025 23,453 LOAN PAYABLE BDC The loan is repayable monthly, $ 1,714.00, capital and interest at prime minus 1.75%. Due March 23, 2026 63,370 LOAN PAYABLE INVESTMENT QUEBEC The loan is 50% secured by the company assets. Interest 4.19% P.A. 80,556		40,000 58,100 33,871 90,000 113,889
275,553 LESS : Current Portion 192,712		335,860 110,544
82,841		225,316

17

1755 RUE SAINT-RÉGIS, SUITE 200 D.D.O, QUÉBEC H9B 2M9 Tel: 514-328-9711 Cell: 514-983-8499 Email: frlaposta@gmail.com

NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

8. LONG-TERM DEBT (Continued)

The loans are secured with personal guarantees by a shareholder

Capital repayments over the next three years:

2024	192,712
2025	43,091
2026	39,750

9. BANK INDEBTEDNESS

The bank indebtedness bears interest at 3.7% P.A., secured by a moveable hypotheque on the assets of the company.

10. INCOME TAXES

The Company's deductible temporary differences and unused tax losses for which no deferred tax asset is recognized consist of the following amounts:

			(Note 12)
	2023		2022
Property and equipment		19,114		12,965
Unrecognized deductible temporary differences		19,114		12,965

The company’s unrecognized non-capital tax losses have the following expiry dates:

2041	21,895
TOTAL	21,895

11. FINANCIAL INSTRUMENTS

The Company does not acquire, hold or issue derivative financial instruments for trading purposes. The following table presents the classification, measurement subsequent to initial recognition, carrying values and fair values (where applicable) of financial assets and liabilities.

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NEOS GROUPE INC. GROUPE NEOS INC.

Notes to Financial Statements For the Year Ended February 28, 2023

11. FINANCIAL INSTRUMENTS (Continued)

				(Note 12)	(Note 12)
		CARRYING	FAIR	CARRYING	FAIR
		VALUE	VALUE	VALUE	VALUE
CLASSIFICATION	MEASUREMENT	2023	2023	2022	2022
FINANCIALASSETS
CASH	Amortized cost	7,952	7,952	7,350	7,350
ACCOUNTS RECEIVABLE	Amortized cost	84,612	84,612	128,283	128,283
SR & ED CREDITS RECEIVABLE	Amortized cost	186,631	186,631	268,23	28,23
LOAN RECEIVABLE SHAREHOLDER	Amortized cost	163,896	163,896	69,647	69,647
		443,091	443,091	473,703	473,703
FINANCIALLIABILITIES
ACCOUNTS PAYABLE	Amortized cost	213,427	213,427	199,841	199,841
BANK DEMAND LOAN	Amortized cost	175,000	175,000	133,195	133,195
BANK DEMAND- CERB	Amortized cost	60,000	60,000	60,000	60,000
		448,427	448,427	393,036	393,036

Short-term financial instruments, comprising cash, accounts receivable, accounts payable. and amount due to a parent company are carried at amortized cost which, due to their short-term nature, approximates their fair value.

12. COMPARATIVE FIGURES

The figures presented for 2022 are unaudited and were prepared by other accountants and are not covered by this report.

13. LEASES

The Company leases premises at $ 6oo/mo on a month to month basis.

19

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NEOS GROUPE INC. GROUPE NEOS INC.

ANNEXES

For the Year Ended February 28, 2023

	2023 2022	2023 2022
ANNEX « A » Sub-Contracts Salaries and benefits Membership dues	409,316 207,003 463,120 539,527 10,190 22,712
	882,626 769,242
	2023	2022
ANNEX « B » Advertising and promotion	5,973 6,128
	5,973 6,128
	2023	2022
ANNEX « C » Insurance Software memberhips Travel Bad debts Office Representation fees Professional fees Rent Depreciation Lawsuit settlement Staff training Telephone and internet	27,371 13,459 28,926 61,514 32,124 33,421 21,689 105,000 8,536 12,462 39,087 55,326 93,102 24,921 15,800 21,521 5,075 3,278 20,000 - 2,050 1,772 6,303 6,267
	300,063 338,941
	2023	2022
ANNEX « FINANCIAL » Bank charges Interest charges on L.T.D. Foreign exchange Interest on penalties	1,407 2,075 53,133 16,397 121 898 9,293 1,490
	63,954 20,860

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1755 RUE SAINT-RÉGIS, SUITE 200 D.D.O, QUÉBEC H9B 2M9 Tel: 514-328-9711 Cell: 514-983-8499 Email: frlaposta@gmail.com

États Financiers

Pour la période du 1er Mars 2023 au 28 août 2023

Préparé le 21 novembre 2023

réservé à l'usage de la direction

État des résultats

mars - août, 2023

État des résultats mars - août, 2023
	Total
REVENUS
Revenu sans catégorie	37 500,00
Subvention	6 042,00
Ventes	597 594,54
Total des revenus	641 136,54
COÛT DES MARCHANDISES VENDUES
Sous-traitants - CDS	149 893,02
Total du coût des marchandises vendues	149 893,02
PROFIT BRUT	491 243,52
DÉPENSES
Assurance	4 446,73
Assurance d'entreprise	2 600,00
Charges salariales
Charge CNESST	397,17
Retenues	32 433,30
Salaires et Traitements	25 213,25
Traitements	338 297,19
Total Charges salariales	396 340,91
Charges salariales
Contribution de l’entreprise
Assurance-maladie	8 087,40
Total Contribution de l’entreprise	8 087,40
Total Charges salariales	8 087,40
Commissions et frais	2 102,24
Droits d’adhésion et abonnements	7 075,21
Dépense d’un règlement de litige	1 337,50
Dépenses Voyages	144,31
Déplacement	21 738,53
Frais bancaires	998,68
Frais de bureau	206,74
Frais de Crédit	-661,93
Frais financiers	694,14
Frais juridiques et professionnels	108 647,02
Intérêts et pénalités Gvt	2 197,67
Intérêts MC	9 358,70
Intérêts sur prêt	9 612,95
Logiciel transcription sous-titres	5 810,04
Loyer	3 737,50
Remboursements	1 863,21
Repas et divertissement	4 568,26
Sous-traitants	33 058,84
Télephonie & Internet	3 515,07
Amortissement de l'exercise	434,59
Total des dépenses	627 914,31

2/6

	Total
AUTRES REVENUS
Crédits RSDE	72 000,00
Total des autres revenus	72 000,00
AUTRES DÉPENSES
Perte ougain relié au taux de change	0,02
Total des autres dépenses	0,02
PROFIT	-64 670,81 $

3/6

Bilan

En date du 31 août 2023

	Total
ACTIFS
Actifs à court terme
Trésorerie
Desjardins St-Laurent (-PCA)_590533	4 648,72
Fonds en transit à déposer	0,00
Petite Caisse	0,00
Pret aux société non apparenté	0,00
Fonds non déposés	0,00
Total Trésorerie	4 648,72
Comptes clients (CC)
Comptes clients(CC)	155 436,93
Total Comptes clients (CC)	155 436,93
Actif sans catégorie	0,00
ATW Avance	146 891,00
Crédit à recevoir	0,00
Provision pour crédit RSDE	258 631,00
Work inprogress	0,00
Total Actifs à court terme	565 607,65
Actifs à long terme
Installations de production, immobilisations et matériel
Matériel informatique	17 545,56
Amortissement cumulé-Matériel informatique	-14 029,30
Total Matériel informatique	3 516,26
Meubles et accessoires fixes	462,03
Amortissement cumulé-Meubles et accessoires fixes	-462,03
Total Meubles et accessoires fixes	0,00
Total Installations de production, immobilisations et matériel	3 516,26
Dépôts non garantie	0,00
Développement site web	0,00
Fidéicommis	0,00
Subscription Microsoft	4 043,32
Total Actifs à long terme	7 559,58
Total des actifs	573 167,23 $

OBLIGATIONS ET CAPITAL

OBLIGATIONS ET CAPITAL
Obligations
Passif à court terme
Comptes fournisseurs
Comptes fournisseurs (CF)	179 383,97
Comptes fournisseurs(CF)- USD	0,00
Total Comptes fournisseurs	179 383,97
Cartes de crédit
4530920754217057 Carte de crédit	6 249,19

4/6

	Total
MARGE DE CREDIT DESJARDINS (0533)	240 000,00
VISA DESJARDINS BUSINESS / LINE OF CREDIT (6000)	0,00
VISA DESJARDINS BUSINESS CARD (0019)	0,00
VISA DESJARDINS BUSINESS CARD (2012)	0,00
VISA DESJARDINS BUSINESS CARD (7008)	0,00
VISA DESJARDINS BUSINESS CARD(8006)	0,00
Total Cartes de crédit	246 249,19
Compte d’attente pour la TPS/TVH - TVQ	32 405,13
DAS Fed à payer	0,00
DAS Provincial à payer	0,00
Frais courus	47 350,00
Impôts sur les sociétés à payer	0,00
Passifs salariaux
CNESST	3,98
Desjardins Assurances	0,00
Impôts fédéraux	36 860,82
Indemnité de congés payés	18 224,91
Taxesquébécoises	11 118,25
Total Passifs salariaux	66 207,96
Salaires et charges salariales à payer	14 863,25
TPS/TVH - TVQ à payer	24 904,53
Vacances àpayer	0,00
Total Passif à court terme	611 364,03
Passifs à long terme
Avance Kinessix	0,00
Avance One Artiste	-0,01
Compte d'urgence pour entreprises canadiennes	60 000,00
Emprunt Desjardins	43 155,75
Emprunt PME MTL	17 940,96
Prêt 9273-4052 QC inc	6 000,00
Prêt BDC	53 380,00
Prêt IQ	33 085,27
Prêts des actionnaires
Prêt des actionnaires- Jacques	0,00
Prêt des actionnaires-Kevin Courtin	0,00
Total Prêts des actionnaires	0,00
Prêts Banque de dév du Canada -BDC	0,00
Total Passifs à long terme	213 561,97
Total des obligations	824 926,00
Capital
Capital d’ouverture	0,00
Capital-actions	100,00
Dividendes	-151 161,73
Bénéfices non répartis	-36 026,23
Bénéfice de l’année	-64 670,81
Total Capital	-251 758,77

5/6

Total 573 167,23 $

Total des obligations et du capital

6/6

États Financiers

Pour la période du 29 Aout 2023 au 30 Sept 2023

Préparé le 21 novembre 2023

réservé à l'usage de la direction

État des résultats

septembre 2023

État des résultats septembre 2023
	Total
REVENUS
Ventes	119 930,10
Total des revenus	119 930,10
COÛT DES MARCHANDISES VENDUES
Sous-traitants - CDS	40 897,50
Total du coût des marchandises vendues	40 897,50
PROFIT BRUT	79 032,60
DÉPENSES
Assurance	561,02
Charges salariales
Retenues	4 092,12
Salaires et Traitements	-13 200,72
Traitements	61 455,54
Total Charges salariales	52 346,94
Charges salariales
Contribution de l’entreprise
Assurance-maladie	2 788,49
Total Contribution de l’entreprise	2 788,49
Total Charges salariales	2 788,49
Droits d’adhésion et abonnements	781,62
Déplacement	2 076,23
Frais bancaires	125,45
Frais de bureau	85,84
Frais de Crédit	52,38
Frais financiers	115,69
Frais juridiques et professionnels	2 000,00
Intérêts et pénalités Gvt	6 405,67
Intérêts MC	1 799,27
Intérêts sur prêt	4 763,64
Logiciel transcription sous-titres	968,34
Loyer	625,00
Remboursements	69,24
Repas et divertissement	327,32
Sous-traitants	18 000,00
Télephonie & Internet	236,17
Amortissement de l'exercise	65,85
Total des dépenses	94 194,16
PROFIT	-15 161,56 $

2/5

Bilan

En date du 30 septembre 2023

	Total
ACTIFS
Actifs à court terme
Trésorerie
Desjardins St-Laurent (-PCA)_590533	5 956,40
Fonds en transit à déposer	0,00
Petite Caisse	0,00
Pret aux société non apparenté	0,00
Fonds non déposés	0,00
Total Trésorerie	5 956,40
Comptes clients (CC)
Comptes clients(CC)	166 427,09
Total Comptes clients (CC)	166 427,09
Actif sans catégorie	0,00
ATW Avance	143 747,71
Crédit à recevoir	0,00
Provision pour crédit RSDE	137 298,76
Work inprogress	0,00
Total Actifs à court terme	453 429,96
Actifs à long terme
Installations de production, immobilisations et matériel
Matériel informatique	17 545,56
Amortissement cumulé-Matériel informatique	-14 095,15
Total Matériel informatique	3 450,41
Meubles et accessoires fixes	462,03
Amortissement cumulé-Meubles et accessoires fixes	-462,03
Total Meubles et accessoires fixes	0,00
Total Installations de production, immobilisations et matériel	3 450,41
Dépôts non garantie	0,00
Développement site web	0,00
Fidéicommis	0,00
Subscription Microsoft	3 074,98
Total Actifs à long terme	6 525,39
Total des actifs	459 955,35 $

OBLIGATIONS ET CAPITAL

OBLIGATIONS ET CAPITAL
Obligations
Passif à court terme
Comptes fournisseurs
Comptes fournisseurs (CF)	141 181,10
Comptes fournisseurs(CF)- USD	0,00
Total Comptes fournisseurs	141 181,10
Cartes de crédit
4530920754217057 Carte de crédit	5 530,85

3/5

	Total
MARGE DE CREDIT DESJARDINS (0533)	185 000,00
VISA DESJARDINS BUSINESS / LINE OF CREDIT (6000)	0,00
VISA DESJARDINS BUSINESS CARD (0019)	0,00
VISA DESJARDINS BUSINESS CARD (2012)	0,00
VISA DESJARDINS BUSINESS CARD (7008)	0,00
VISA DESJARDINS BUSINESS CARD(8006)	0,00
Total Cartes de crédit	190 530,85
Compte d’attente pour la TPS/TVH - TVQ	32 405,13
DAS Fed à payer	0,00
DAS Provincial à payer	0,00
Financement RSDE Easly	23 465,55
Frais courus	57 564,00
Impôts sur les sociétés à payer	0,00
Passifs salariaux
CNESST	3,98
Desjardins Assurances	0,00
Impôts fédéraux	10 711,86
Indemnité de congés payés	19 410,34
Taxesquébécoises	11 531,25
Total Passifs salariaux	41 657,43
Salaires et charges salariales à payer	0,00
TPS/TVH - TVQ à payer	31 405,50
Vacances àpayer	0,00
Total Passif à court terme	518 209,56
Passifs à long terme
Avance Kinessix	0,00
Avance One Artiste	-0,01
Compte d'urgence pour entreprises canadiennes	60 000,00
Emprunt Desjardins	42 305,04
Emprunt PME MTL	16 999,31
Prêt 9273-4052 QC inc	6 000,00
Prêt BDC	51 715,00
Prêt IQ	31 646,78
Prêts des actionnaires
Prêt des actionnaires- Jacques	0,00
Prêt des actionnaires-Kevin Courtin	0,00
Total Prêts des actionnaires	0,00
Prêts Banque de dév du Canada -BDC	0,00
Total Passifs à long terme	208 666,12
Total des obligations	726 875,68
Capital
Capital d’ouverture	0,00
Capital-actions	100,00
Dividendes	-151 161,73
Bénéfices non répartis	-36 026,23
Bénéfice de l’année	-79 832,37

4/5

	Total
Total Capital	-266 920,33
Total des obligations et du capital	459 955,35 $

5/5