Forrest Inc. is a wholly owned subsidiary of Cedar Ltd$.,$ a Canadian company. Cedar reports under IFRS with consolidated financial statements. Below are extracts from Forrest's December$31,2025,$ SFP$,$ denominated in Swiss Francs $($SF$).$

$\backslash$table$[[$Cash$,$SF$],[$Accounts receivable,$950,000],[$Inventory$,1,250,000$