Supplemental disclosure of cash flow information

3 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

Supplemental disclosure of cash flow information

11.

Supplemental disclosure of cash flow information

		2026				2025
		Three months ended March 31
		2026				2025
		$				$
Changes in operating assets and liabilities:
Trade and other receivables			(1,009	)			1,101
Inventory			135				242
Prepaid expenses and other current assets			166				159
Accounts payable and accrued liabilities			(415	)			238
Deferred revenues			(9	)			3
Provision for restructuring and other costs			(194	)			(290	)
Employee future benefits			(93	)			(126	)
			(1,419	)			1,327

COSCIENS Biopharma Inc.

Notes to the Condensed Interim Consolidated Financial Statements

As of March 31, 2026, and for the three months ended March 31, 2026, and 2025

(In thousands of US dollars, except share and per share data and as otherwise noted)

(Unaudited)