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BIOHARVEST SCIENCES INC.

For the period ended Dec 31, 2024. Filed Mar 31, 2025.

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About this filing

The yearly report of certain Canadian companies, filed under a joint US and Canadian system. It is the main yearly account these companies give US investors, largely as filed in Canada.

FY2024 · Filed Mar 31, 2025

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BHST$1.59+6.7%Stored close · as of Nov 6, 2026
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Contents

EX-99.2 · Financing components

Financing components

The Company does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Company does not adjust any of the transaction prices for the time value of money.

**u.**Provisions:

Provisions are recognized when the Company has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result, and that outflow can be reliably measured. Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.

**v.**Leases:

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.