Company: AVCRF
Filing Date: 2025-06-16
Form Type: 20-F
Source: 0001641172-25-015266
Chunk: 29

Company: Avricore Health Inc.
Filing Date: 2025-06-16
Form: 20-F
Item: Item 8
Chunk 29
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ITEM
8. FINANCIAL INFORMATION

8. A.
Consolidated Statements and Other Financial Information

The
consolidated financial statements of the Company comply with International Financial Reporting Standards (“ IFRS”), as issued
by the International Accounting Standards Board (“ IASB”).

Basis
of preparation

The
consolidated financial statements of the Company have been prepared on an accrual basis and are based on historical costs, modified where
applicable. The consolidated financial statements are presented in Canadian dollars unless otherwise noted.

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Significant
estimates and judgments

The
preparation of consolidated financial statements in accordance with IFRS requires the Company’s management to make estimates, judgments
and assumptions that affect amounts reported in the consolidated financial statements and accompanying notes to the consolidated financial
statements. The Company’s management reviews these estimates and underlying judgments on an ongoing basis, based on experience
and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates
are adjusted for prospectively in the year in which the estimates are revised.

8. A.7.
Legal/Arbitration Proceedings

There
are no legal proceedings against the Company.

8. B.
Significant Changes

There
are no significant changes.

ITEM
9. THE OFFER AND LISTING