Aurora Solar Technologies : Q1 – FS

About this update from Aurora Solar Technologies, Inc.

A URORA S OLAR T ECHNOLOGIES I NC . C ONDENSED I NTERIM C ONSOLIDATED F INANCIAL S TATEMENTS F OR THE T HREE M ONTHS E NDED 30 J UNE 2023 AND 2022 Stated in Canadian Dollars N OTICE OF N O A UDITOR R EVIEW OF C ONDENSED I NTERIM C ONSOLIDATED F INANCIAL S TATEMENTS The accompanying unaudited condensed interim consolidated financial statements of the Company have been prepared by and are the responsibility of the Company's management. The Company's independent auditor has not performed a review of these condensed interim consolidated financial statements. T ABLE OF C ONTENTS Condensed Interim Consolidated Statements of Financial Position 1 Condensed Interim Consolidated Statements of Net Loss and Comprehensive Loss 2 Condensed Interim Consolidated Statements of Changes in Equity 3 Condensed Interim Consolidated Statements of Cash Flows 4 1) Nature of operations and going concern 5 2) Basis of preparation - statement of compliance 6 3) Significant accounting policies 6 4) Critical accounting judgements and key sources of estimation uncertainty 7 5) Financial instruments and risk management 9 6) BTi acquisition 12 7) Amounts receivable 13 8) Inventory 13 9) Intangibles - Intellectual Property 14 10) Other assets 14 11) Equipment 15 12) Right of use assets 16 13) Lease liability 16 14) Share capital and reserves 17 15) Related party transactions and balances 20 16) Supplemental information for statements of net loss and comprehensive loss 20 17) Revenue 21 18) Provisions 21 19) Supplemental disclosure on acquisition related cash and non-cash activities 22 20) Capital management 22 21) Commitments and contingencies 23 22) Segmented disclosure 24 23) Subsequent events 24 A URORA S OLAR T ECHNOLOGIES I NC . Expressed in Canadian Dollars (Unaudited) C ONDENSED I NTERIM C ONSOLIDATED S TATEMENTS OF F INANCIAL P OSITION 1 | P a g e --The accompanying notes form an integral part of the condensed interim consolidated financial statements-- A URORA S OLAR T ECHNOLOGIES I NC . Expressed in Canadian Dollars (Unaudited) C ONDENSED I NTERIM C ONSOLIDATED S TATEMENTS OF N ET L OSS AND C OMPREHENSIVE L OSS 2 | P a g e --The accompanying notes form an integral part of the condensed interim consolidated financial statements-- A URORA S OLAR T ECHNOLOGIES I NC . Expressed in Canadian Dollars (Unaudited) C ONDENSED I NTERIM C ONSOLIDATED S TATEMENTS OF C HANGES IN E QUITY 3 | P a g e --The accompanying notes form an integral part of the condensed interim consolidated financial statements--

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