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Consolidated Statements of Financial Position

In millions of USD, except per-share amounts
Q4 FY2025
As of Oct 31, 2025
Q4 FY2024
As of Oct 31, 2024
Q4 FY2023
As of Oct 31, 2023
Q4 FY2022
As of Oct 31, 2022
Current assets
Cash and cash equivalents
Other receivables
Short-term investment (Note 5)
Short-term investments (Note 5)
Prepaid expenses
Related parties (Note 6b)
Total current assets
Non-current assets
Property and equipment
Intangible assets (Note 3)
Restricted cash
Right-of-use asset (Note 4)
Total non-current assets
Total assets
Current liabilities
Accounts payable and accrued liabilities
Due to related parties (Note 6)
Derivative warrant liabilities (Note 7)
Short-term portion of lease liabilities (Note 4)
Convertible loans (Note 8)
Total current liabilities
Non- current liabilities
Long-term lease liabilities (Note 4)
Total non- current liabilities
Total liabilities
Shareholders’ equity
Share capital and share premium (Note 9)
Warrants (Note 10)
Share-based payment reserve (Notes 10,11)
Share-based payment reserve (Notes 11,12)
Accumulated other comprehensive loss
Accumulated deficit
Total shareholders’ equity
Total liabilities and shareholders’ equity

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