Aurora Solar Technologies : Q3-FS

AURORA SOLAR TECHNOLOGIES INC.

CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE AND THREE MONTHS ENDED 31 DECEMBER 2022

Stated in Canadian Dollars

NOTICE OF NO AUDITOR REVIEW OF CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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.

TABLE OF CONTENTS
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
Notes to the Condensed Interim Consolidated Financial Statements	5
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	8
6)	BTi Acquisition	11
7)	Amounts receivable	12
8)	Inventory	12
9)	Intangibles	12
10)	Other assets	13
11)	Equipment	13
12)	Right of use assets	14
13)	Lease liability	14
14)	Share capital and reserves	15
15)	Related party transactions and balances	17
16)	Supplemental information for Statements of Net Loss and Comprehensive Loss	17
17)	Supplemental Disclosure of Cash and Non-Cash Activities:	18
18)	Capital management	18
19)	Commitments and contingent liabilities	19
20)	Segmented disclosure	20

AURORA SOLAR TECHNOLOGIES INC.

Expressed in Canadian Dollars (Unaudited)

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

1 | P a g e

--The accompanying notes form an integral part of the condensed interim consolidated financial statements--

AURORA SOLAR TECHNOLOGIES INC.

Expressed in Canadian Dollars (Unaudited)

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF NET LOSS AND COMPREHENSIVE LOSS

2 | P a g e

--The accompanying notes form an integral part of the condensed interim consolidated financial statements--

AURORA SOLAR TECHNOLOGIES INC.

Expressed in Canadian Dollars (Unaudited)

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

3 | P a g e

--The accompanying notes form an integral part of the condensed interim consolidated financial statements--