Q2 Financial Statements definition

Q2 Financial Statements has the meaning specified in Section 6.3(b).

Q2 Financial Statements means the unaudited balance sheet and related unaudited statements of income and cash flow of the Company and the Company Subsidiaries for the six-month period ended June 30, 2017, prepared in accordance with Regulation S-X and Regulation S-K promulgated under the Securities Act and including the comparative prior year period.

Q2 Financial Statements. Section 6.03(a)

Examples of Q2 Financial Statements in a sentence

• For reporting purposes, the Company prepared the Q2 Financial Statements in Canadian dollars in accordance with IAS 34 - Interim Financial Reporting of International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”).

• For reporting purposes, the Company prepared the Q2 Financial Statements in Canadian dollars, unless otherwise indicated, in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) in conformity with International Accounting Standard 34 – Interim Financial Reporting of IFRS as issued by the IASB.

• This document should be read in conjunction with the information contained in the Company’s interim consolidated financial statements (the "Q2 Financial Statements") and accompanying notes for the three-month and six-month periods ended September 30, 2023 and 2022, as well as the audited consolidated financial statements and MD&A for the fiscal year ended March 31, 2023.

• The Company Financial Statements have been prepared in accordance with IFRS applied on a consistent basis throughout the periods indicated, except as otherwise noted therein and, in the case of the Q1 Financial Statements, Q2 Financial Statements and Q3 Financial Statements, subject to normal recurring year-end adjustments that, individually or in the aggregate, would not be material in amount or effect and the absence of notes.

• These costs are set out in Note 6 to the Q2 Financial Statements.

• Unless otherwise stated, in preparing this MD&A, the Company has considered information available to it up to November 12, 2019, the date the Company’s Board of Directors (“Board”) approved this MD&A and the Q2 Financial Statements.

• Unless otherwise stated, in preparing this MD&A, the Company has considered information available to it up to November 11, 2020, the date the Company’s Board of Directors (“Board”) approved this MD&A and the Q2 Financial Statements.

• The Company has not updated the Q2 Financial Statements to reflect any events that occurred subsequent to June 30, 2020, being the end of the relevant reporting period.

• Amendment to Forward-Cash Obligations to Vendors of Swell Companies, see the News release dated September 04, 2019 The Issuer announced its engagement with CB1 Capital, as Strategic Business Advisors, per the News Release dated September 11, 2019.The Issuer filed its Q2 Financial Statements for the 6 months ended July 31, 2019 on September 12, 2019, and issued an accompanying News Release dated September 12, 2019.

• The Q2 Financial Statements have been prepared in accordance with the accounting policies adopted in the most recent annual audited consolidated financial statements for the year ended March 31, 2023.