| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Net income (loss) | -5,373,327 | -2,641,986 |
| Stock based compensation | 1,154,842 | 749,927 |
| Changes in fair value of derivative liability | -624,041 | - |
| Depreciation and amortization | 119,656 | 76,401 |
| Provision (recoveries) for credit losses | 73,065 | -7,666 |
| Other expenses relating to eloc facility | 179,041 | - |
| Accounts receivable | 395,995 | -16,369 |
| Inventory | 64,883 | 39,144 |
| Tax refund receivable | -6,377 | -6,377 |
| Other current assets | 50,701 | 271,834 |
| Operating lease liabilities | -23,626 | 6,166 |
| Accounts payable and accrued expenses | -43,029 | 71,593 |
| Deferred revenue | -94,097 | -92,079 |
| Deferred tax liabilities | -6,602 | -6,602 |
| Corporate taxes payable | 7,501 | 7,508 |
| Net cash provided by (used in) operating activities | -3,887,737 | -2,124,970 |
| Purchase of property and equipment | 616,896 | 447,506 |
| Net cash used in investing activity | -616,896 | -447,506 |
| Related party loans | 18,669 | 18,669 |
| Decrease in note payable | - | 0 |
| Partner distributions | - | 0 |
| Deferred offering costs | 136,025 | 0 |
| Proceeds from ipo and overallotment, net | 4,543,988 | 4,680,013 |
| Proceeds from issuance of shares under the eloc facility | 497,750 | - |
| Net cash provided by (used in) financing activities | 5,196,432 | 4,698,682 |
| Increase (decrease) in cash and cash equivalents | 691,799 | 2,126,206 |
| Cash and cash equivalents at beginning of period | 2,097,945 | - |
| Cash and cash equivalents at end of period | 2,789,744 | - |
CALLAN JMB INC. (CJMB)
CALLAN JMB INC. (CJMB)