Company: AVCRF
Filing Date: 2025-06-16
Form Type: 20-F
Source: 0001641172-25-015266
Chunk: 86

Company: Avricore Health Inc.
Filing Date: 2025-06-16
Form: 20-F
Item: Item 19
Chunk 86
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 financial instruments  
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The
fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value. The three levels
of the fair value hierarchy are described below:

Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities and amounts
resulting from direct arm’s length transactions.

Cash
and cash equivalents are valued using quoted market prices or from amounts resulting from direct arm’s length transactions. As
a result, these financial assets have been included in Level 1 of the fair value hierarchy.

The
fair values of financial assets and financial liabilities are determined as follows:

Cash
and cash equivalents are measured at fair value on a recurring basis using a level 1 measurement. The carrying amounts of accounts receivable,
accounts payable, and loans payable are of approximate fair value due to their short-term maturity or current market rates for similar
instruments.

Level
2: Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly,
for substantially the full contractual term. Derivatives are included in Level 2 of the fair value hierarchy as they are valued using
price models. These models require a variety of inputs, including, but not limited to, contractual terms, market prices, forward price
curves, yield curves and credit spreads.

Level
3: Inputs for the asset or liability are not based on observable market data.

  18.      REVENUE  
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Revenues
earned are comprised of lease and service of $ 2,333,604 1,579,905 222,406 2,452,107 1,905,242 1,545,968

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SIGNATURES

The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this registration report on its behalf.

  Dated:             AVRICORE                            
  June 16, 2025      HEALTH INC.                         
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                     By:              /s/                
                                      Kiki               
                                      Chief              

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