Quarterlytics / Industrials / Waste Management / BQE Water Inc.

BQE Water Inc.

bqe · TSX-V Industrials
Claim this profile
Ticker bqe
Exchange TSX-V
Sector Industrials
Industry Waste Management
Employees 11-50
← All annual reports
FY2001 Annual Report · BQE Water Inc.
Sign in to download
Loading PDF…
BioteQ

BioteQ Environmental Technologies Inc

Annual Report

2001

BioteQ Environmental Technologies Inc

Corporate Profile

BioteQ is a Canadian industrial process company that has developed and patented the BioSulphide ProcessTM for water
treatment  and  maintains  a  technology  partnership  with  Paques,  based  in  the  Netherlands,  for  the  Thiopaq  Process.
Together, the BioSulphide/Thiopaq Process allows the treatment of acid contaminated water with concurrent recovery of

saleable  metals  from  the  water.    Water  discharged  from  the  process  contains  very  low  concentrations  of  toxic  heavy
metals  to  meet  discharge  water  criteria.  Potential  revenue  streams  are  from  the  sale  of  recovered  metals  and  water
treatment fees.

BioteQ  has  completed  construction  and  is  commissioning  the  first  commercial  plant  using  this  innovative  technology.
The  plant  is  located  at  the  Caribou  Mine  near  Bathurst,  New  Brunswick.  The  company  is  actively  evaluating  other

projects  worldwide  for  potential  application  of  the  technology.    There  are  now  over  30  projects  in  various  stages  of
review and development in Canada, the United States and elsewhere.  BioteQ will operate on three commercial bases:
design, build, own and operate; design, build and transfer with process royalties; or third party license. 

The management of BioteQ has extensive experience in environmental aspects of the minerals and related industries,
with internationally recognized expertise in acid contaminated water management, project finance and operations.

Annual Meeting

The Annual General Meeting of Shareholders will be held on April 15, 2002, at 2 pm at the Conference Centre, Second
Floor, 888 Dunsmuir Street, Vancouver B.C.

Contents

Corporate Profile

President’s Message to Shareholders

Biological Technologies

Other Technologies

Project Descriptions

Management Discussion and Analysis

Management’s Responsibility for Financial Reporting

Auditor's Report and Consolidated Financial Statements

1

3

5

7

9

10

11

Corporate Information

inside back cover

Front Cover Photos:  BioteQ’s first commercial plant located at the Caribou Mine, New Brunswick, Canada

BioteQ Environmental Technologies Inc

President’s Message to Shareholders

The  Company  reached  a  significant  milestone  in  its  development  during  2001;  converting  from  research  and
development activities to the role of commercial operator. BioteQ has now shown that we can finance, design, construct
and  operate  a  commercial  wastewater  treatment  plant  utilizing  our  patented  technology.    With  the  completion  of  the

Caribou plant, the Company will proceed with its business plan to construct, own and operate plants around the world to
treat  acid  contaminated  water  with  concurrent  recovery  of  saleable  metal  products.  Our  first  commercial  plant  will
provide the springboard for BioteQ to accelerate commercial applications of our technologies. 

Highlights in 2001

2001  was  a  very  successful  year  for  BioteQ  to  advance  the  commercialization  plan  for  the  BioSulphide  ProcessTM.
Highlights from BioteQ, and our wholly owned subsidiary Biomet, during 2001 include:

Commercial Plants

•  Completion  of  our  first  commercial  agreement  to  construct  a  water  treatment  plant  using  the
BioSulphide/Thiopaq technology for acid water treatment and selective metal recovery. The agreement
is with Breakwater Resources Limited, based in Toronto, for a project at their Caribou Mine located near

Bathurst, New Brunswick.

•  Completion  of  an  independent  review  of  the  Caribou  Project  by  Hatch  Engineering  to  confirm  the

projected capital and operating costs.  This was critical for project financing purposes.

•  Design, procurement, construction and commissioning of the Caribou plant within the capital budget and

original project schedule.

•  Completion  of  a  Letter  of  Intent  with  Phelps  Dodge  Miami  Inc.,  a  subsidiary  of  Phelps  Dodge  Mining
Company located near Phoenix, for the construction and operation of a copper recovery plant on a joint
venture basis. 

•  Development  of  an  extensive  project  list  to  evaluate  and  develop  potentially  commercial  projects  in  a

systematic fashion, which has created an exciting project pipeline.

Technology Highlights

•  Completion of a cooperation agreement with Paques BioSystems BV of the Netherlands.  During the last
15 years Paques has been involved in the commercial development of biotechnologies complimentary to
the BioSulphide ProcessTM.  Paques has built 24 commercial plants using sulphur related biotechnology
and  offers  BioteQ  extensive  commercial  experience  in  the  design,  equipment  supply,  construction  and
operation of commercial biological process plants. 

• 

Independent  reports  were  completed  by  the  Canadian  Institute  for  Market  Intelligence  in  cooperation
with the National Research Council, to evaluate the commercial potential of BioteQ’s proprietary partial

oxidation burner technology for use as a hydrogen source in fuel cell applications. The reports indicate
that  the  burner  is  highly  competitive  for  hydrogen  production  from  various  fossil  fuels  with  added
advantages  of  waste  heat  recovery  and  reduced  CO2  emissions  compared  with  more  conventional
steam reforming plants.

1

BioteQ Environmental Technologies Inc

• 

The company reached agreement with Chemeffco (Pty ) Ltd, a subsidiary of JCI based in Johannesburg,
South  Africa,  for  the  purchase  of  Chemeffco’s  patented  GypCIX  water  treatment  technologies.    The

technologies  are  complimentary  to  BioteQ’s  existing  technology  and  provide  BioteQ  a  wider  range  of
potential water treatment applications.

Personnel Highlights

• 

• 

• 

BioteQ was pleased to contract the services of David Kratochvil, PhD P.Eng., in the position of Manager,

Engineering and Development. David consulted to Biomet for 2 years prior to joining the company on a
full  time  basis  in  early  2001.  David  has  played  a  key  role  in  the  commercialization  of  the  BioSulphide
ProcessTM  and  provides  the  company  with  exceptional  engineering  expertise  and  project  development
experience. 

Steve Hubbard has joined BioteQ, initially as a construction consultant for the Caribou Project and more
recently on a full time basis to manage our water treatment operations in Eastern Canada. Steve brings
almost 30 years of project construction and operations experience to the company, which will be critical

in the growth of our commercial operations.

The Board of Directors was enhanced early in 2001 to provide a broader industrial and financial basis of
senior corporate management.  Additions to the board included:

Geoffrey Donohue, C.P.A. (Aust)

Kelvin Dushnisky, M.Sc. LLB
Kenneth Williamson, P.Eng. MBA

Expectations for 2002

Based on our progress at Caribou during 2001 and the development of our project pipeline, the management team is

looking forward to a very active 2002.  Our expectations for the next year include: 

1.  Completion of a second commercial agreement and the construction of our second commercial facility

2.  Completion of an expansion study for Caribou and, if positive, expansion construction at Caribou

3.  Completion of engineering for a third commercial site

4.  Continued development of our burner technology

5.  Continued development of the GypCIX water treatment process purchased from Chemeffco

6.  Ongoing evaluation and development of new commercial targets.

I  would  like  to  recognize  the  special  efforts  and  dedication  of  David  Kratochvil  and  Steve  Hubbard  in  completing  the

Caribou  project  construction  and  commissioning  this  past  year.  In  addition,  the  contribution  of  Breakwater  Resources
Ltd, their management and the staff at the Caribou Mine is greatly appreciated and provided BioteQ an opportunity to
build the plant at Caribou. 

The  company  must  be  extra  diligent  and  resourceful  this  next  year  to  continue  the  development  of  BioteQ  within  the
constraints  of  an  unpredictable  marketplace  and  low  base  metal  prices.  I  am  confident  in  the  abilities  of  BioteQ’s
technologies and personnel to continue with our growth plan during 2002 and build value for our shareholders. 

P. Bradley Marchant

President and CEO

Vancouver, Canada,
 February 28, 2002

2

BioteQ Environmental Technologies Inc

Biological Technologies

BioteQ maintains three primary water treatment technologies:

1.  The BioSulphide Process  - to neutralize acidic water with concurrent selective recovery of metals

from the contaminated solutions and reduce the Total Dissolved Solids (TDS) in the treated water.

2.  The BioSulphide/Thiopaq Process – to recover metal products selectively from acidic water.

3.  The GypCIX Process – to reduce Total Dissolved Solids (TDS) in industrial or municipal wastewater

to meet more stringent new regulations (see Other Technologies)

The BioSulphide and BioSulphide -Thiopaq Technologies

BioteQ’s patented BioSulphide ProcessTM is an integrated biological and chemical process and was originally developed
as an alternative water treatment process to neutralize acidic  water  with concurrent selective recovery of metals from
the contaminated solutions. Acid and metal contaminated drainage is a common industrial waste product particularly in

the  mining  industry  where  it  is  called  acid  rock  drainage,  or  ARD.    The  current  estimated  clean  up  costs  for  acidic
drainage from mining alone in the US and Canada is $US 72 billion and $5 billion, respectively.  Industry currently uses
lime  to  treat  acid  drainage.    This  treatment  method  produces  water  that  usually  meets  discharge  requirements  but

contains  high  concentrations  of  sulphate  (water  hardness  or  TDS).    In  addition,  lime  treatment  produces  a  sludge
product that contains the toxic metals that were present in the contaminated water.  The sludge products must be stored
and monitored in perpetuity.

The  Company  has  a  commercial  technology  agreement  with  Paques  of  the  Netherlands,  which  owns  the  similar
Thiopaq biogenic H2S production technology.  The agreement allows BioteQ and Paques to utilize the synergies and
benefits of both BioSulphide and Thiopaq technologies in commercial operations.  In addition to the treatment of acidic
water for metal recovery, the BioSulphide-Thiopaq technology has applications in process metallurgy for metal winning
and solution control.

The BioSulphide and BioSulphide/Thiopaq processes have two stages: chemical and biological. Metals such as
copper, nickel and zinc can be separated from contaminated water into saleable metal products in the chemical stage
by precipitation with biogenic sulphide produced in the biological stage.

In the BioSulphide Process,  the biological and chemical stages  are  fully  integrated.    Following  metal  precipitation,

part or all of the feed water is passed through a bioreactor to reduce the contained sulphate and to produce the sulphide

used  in  the  chemical  stage.  Hydrogen  or  an  organic  electron  donor  is  supplied  to  the  bioreactor.    Hydrogen  can  be
provided  using  BioteQ's  POS  burner  or  by  steam  reforming.    Biogenic  alkalinity  is  produced,  helping  to  neutralize
acidity.

3

BioteQ Environmental Technologies Inc

Electron- donor

Nutrients

Bioreactor

Alkalinity

H2S

Sulphate

Acid Drainage

Gas-Liquid
Contactor

Thickener

Filter

Effluent
<200 mg/L Sulphate

Sulphide
Concentrate

BioSulphide Process for Sulphate Reduction

In the BioSulphide-Thiopaq technology, elemental sulphur is reduced to produce the sulphide for metal precipitation.
The bioreactor is operated independently of the chemical stage and none of the feed water is passed to the bioreactor.
The  bioreactor  size  is,  therefore,  usually  significantly  smaller  than  a  sulphate  reduction  bioreactor.  However,  no

alkalinity  is  produced  by  the  reduction  of  sulphur  and  needs  to  be  added  externally  if  required  for  control  of  metal
precipitation.  Sulphate in the feed water is not reduced. The bioreactor is fed either with hydrogen or with an organic
electron donor.

Sulphur

Electron donor

Nutrients

Acid Drainage

H2S

Bioreactor

Gas-Liquid
Contactor

Effluent to lime plant
or to the environment

Thickener

Filter

Sulphide
Concentrate

Single-Stage BioSulphide-Thiopaq® Process

The BioSulphide and BioSulphide-Thiopaq technologies can be integrated with other water treatment technologies
to improve overall  water treatment.  For example, BioSulphide-Thiopaq technology  can  be introduced upstream  of  an
exisiting  lime  treatment  plant  to  recover  metals  contained  in  the  contaminated  water.    Lime  plant  economics  are
improved with lower lime consumption and the volume and toxicity of the of sludge is reduced significantly.

Applications of BioSulphide and BioSulphide -Thiopaq Technologies

• 

• 

• 

Treatment of surface water and groundwater contaminated with metals and sulphate 

Treatment of refinery/smelter waste streams

Treatment of industrial and municipal water with high TDS due to sulphate

4

BioteQ Environmental Technologies Inc

•  Recovery of metals for revenue as an alternative to conventional processes

• 

• 

Process control by treatment of metallurgical bleed streams 

SOx removal and treatment

Advantages

• 

• 

Selective recovery of metals into saleable grade concentrates to offset water treatment costs

Production of discharge quality water

•  Reduced lime consumption with associated CO2 emission credits

•  Reduced  lime  sludge  production  and  removal  of  toxic,  mobile  metals  from  the  sludge  –  resulting  in

reduced long term sludge liability

•  Reduction of sulphate in effluents to significantly lower concentrations than possible by lime treatment –

to meet new sulphate and TDS regulations

Other Technologies

Hydrogen Production

Hydrogen  provides  an  efficient  electron  donor  for  sulphate  reduction
and can be supplied by steam reforming or from the partial oxidation
system  (POS)  developed  by  BioteQ  to  provide  the  gas,  using  most

fossil  fuels  (diesel,  natural  gas,  propane).    The  POS  has  the  added
advantage of supplying excess heat to maintain the biological sulphate
reduction  reactor  at  an  optimum  temperature  for  bacterial  growth.

The  soot  produced  in  the  burner  might  also  have  potential  value  as
carbon black used in a number of industrial sectors. 

Independent  reports  were  completed  by  the  Canadian  Institute  for
Market Intelligence in cooperation with the National Research Council,
to  evaluate  the  commercial  potential  of  POS  technology  for  use  as  a

hydrogen  source  in  fuel  cell  applications.  The  reports  indicate  that  the  burner  is  potentially  highly  competitive  for
hydrogen  production  from  various  fossil  fuels  with  added  advantages  of  waste  heat  recovery  and  reduced  CO2
emissions  compared  with  more  conventional  steam  reforming  plants.    The  Company  anticipates  completing  an

independent feasibility study of the commercial potential for our POS burner in conjunction with fuel cell technology

The GypCIX Process - Sulphate Removal and Desalination 

GypCIX  is  a  low  cost  ion-exchange  technology  for  the  removal  of  sulphate,  calcium,  magnesium  and  other  ions  from
water.  Products  of  the  process  are  reusable/dischargeable  water  and  solid  gypsum  that  might  also  have  value,

depending  on  local  market  potential.  It  has  the  potential  of  being  the  most  cost-effective  alternative  for  sulphate
removal.  

Feed water, typically lime plant effluent or other process water high in TDS and magnesium or calcium hardness, is first
passed through a series of contactors containing cation exchange  resin to remove primarily calcium and  magnesium,
and  then  through  contactors  containing  anion  exchange  resin  to  remove  sulphate.  Unlike  conventional  ion  exchange

technologies that typically use caustic soda and hydrochloric acid for resin regeneration, GypCIX utilizes lower cost lime
and sulphuric acid. GypCIX has been successfully piloted at 50 USGPM scale.

5

BioteQ Environmental Technologies Inc

Sulphuric Acid

Feed Water

Lime

Cation
Regeneration

Settler

Anion
Regeneration

Cation Loading

Settler

Anion Loading

Gypsum

Product Water

GypCIX Process Schematic

Treatment of water using GypCIX can:

• 

• 

Permit water discharge to the environment where sulphate and/or hardness is a limiting factor

Allow  treatment  of  process  waters  to  reduce  scaling  and  other  problems  by  removing  calcium,

magnesium and sulphate so that water can be recirculated for reuse

•  Reduce the concentration of many other cations or anions to low levels

•  Reduce water treatment costs significantly compared with technologies such as Nanofiltration, Reverse

Osmosis or Conventional Ion Exchange

•  Result in water recoveries to up to 97%, allowing greater water reuse.

6

BioteQ Environmental Technologies Inc

Project Descriptions

The Caribou Project

In  June  2001  the  Company  announced  the  signing  of  a  final  agreement

with  Breakwater  Resources  Ltd.,  owner  of  the  Caribou  Mine  in  New
Brunswick, for the installation of a commercial BioSulphide - Thiopaq plant
at  Caribou.  The  first  stage  commercial  plant  was  designed  to  recover

copper and zinc selectively from 185,000 gallons per day of acidic drainage
at Caribou, augmenting an existing lime treatment plant. This will result in
discharge  quality  water,  as  well  as  reducing  the  environmental  impact  of

the  sludge  from  the  existing  lime  plant  by  reducing  its  volume  and
recovering  potentially  toxic  metals  before  the  sludge  is  produced.    Future
tailings
expansion  plans  allow 

re-treatment  of  contaminated 

for 

concurrently with acidic drainage to recover additional copper and zinc and
render the tailings inert for disposal.

The BioSulphide-Thiopaq Process will be introduced at Caribou in two stages.  In Stage 1, the plant has a designed
capacity  to  treat  all  of  the  existing  acidic  drainage  at  Caribou.    The  process  plant  will  recover  a  saleable  zinc/copper
concentrate and remove cadmium and lead from the wastewater prior to it entering the existing lime treatment plant for

iron  and  aluminum  removal.    The  treated  water  will  be  discharged  to  local  receiving  waters  within  the  guidelines  of
existing permits.  Significant lime savings and sludge volume reductions are anticipated.  The total installed construction
cost of the plant was $540,000.

Sulphur

Electron Donor

Bioreactor

Nutrients

Mine Drainage

Soda Ash

Lime

H2S

Gas-
Liquid
Contactor

Lime
Reactor

Thickener

Sludge Pond

Effluent
to Environment

Sludge to
long-term storage

Zinc Concentrate
to Smelter

Stage 1 BioSulphide / Thiopaq Treatment Plant at Caribou

On  mutual  agreement,  BioteQ  and  Breakwater  will  expand  the  first  stage

plant  to  allow  the  re-treatment  of  contaminated  tailings,  produced  by  the
previous operators at Caribou,  and  currently  stored  at  a  site  separate  from
tailings  contain
the  main 

  The  contaminated 

impoundment. 

tailings 

significant  levels  of  mobile  metals  that  pose  a  potential  environmental
hazard.    These  metals  will  be  leached  in  a  controlled  manner  utilizing
existing acid drainage and recovered in a BioSulphide - Thiopaq plant.  The

treated tailings could then be deposited in the existing tailings impoundment.

7

BioteQ Environmental Technologies Inc

Feasibility engineering for the Stage 2 plant is scheduled for completion in the first quarter of 2002. The initial scoping
study  showed  that  the  plant  would  have  a  designed  capacity  of  2100  m3/day  and  will  allow  the  processing  of  210
tonnes/day of contaminated tailings.  In addition to treating the ongoing acid drainage at Caribou as described above,
the Stage 2 plant will recover copper and zinc selectively from the leached tailings and reduce cadmium and lead levels

in the treated tailings.  The plant has the potential to recover approximately 1 million pounds of copper and 4.2 million
pounds of zinc annually, over a period of 5 years.

For the planned expansion, the Company will build, own and operate the plant and receive 75% of the recovered copper
and  zinc  concentrates  until  capital  repayment,  currently  estimated  by  the  Company  at  $Cdn  2.8  million  subject  to
detailed  engineering,  after  which  the  recovered  metals  would  be  shared  equally.  In  addition,  BioteQ  will  receive  a
treatment fee of $100,000 annually and will share in any operating cost savings in the existing lime plant. 

The Phelps Dodge Miami Project

BioteQ has agreed to joint venture terms with Phelps Dodge Miami Inc. to construct and operate a BioSulphide/Thiopaq

plant for selective recovery of copper from acidic groundwater prior to treatment in an existing lime plant.

The  proposed  plant  will  be  designed  to  treat  all  of  the  groundwater  from  the  Kiser
Basin Well Field on an ongoing basis.  The copper concentrate that will be produced

will be refined locally at Phelps’ Miami smelter. BioteQ and Phelps will be conducting
detailed engineering in early 2002 to determine the optimum plant capacity, operating
costs and capital costs.  Based on current estimates the plant would recover between

1 million and 3 million pounds of copper per year at a direct operating cost of $US 0.18
per pound of copper.

Detailed engineering is scheduled to commence in the second quarter of 2002.

Project Pipeline

Based on current zinc prices the Company is not expecting any activity at the Red Dog and Berkeley Pit projects during
2002.    The  Company  has,  however,  been  evaluating  new  potential  commercial  projects  for  water  treatment.    These

projects involve initial project scoping work and due diligence, followed by some laboratory investigations to confirm the
processing alternatives and then project piloting for engineering purposes.  The  Company is currently evaluating over
30 projects in Canada, USA, Australia and South America.  

8

BioteQ Environmental Technologies Inc

Management Discussion and Analysis

The following discussion and analysis should be read in conjunction with the audited consolidated financial statements
of the Corporation for the year ended December 31, 2001.

Description of Business

BioteQ is a Canadian industrial process company that has, through its wholly owned subsidiary Biomet, developed and
patented  the  BioSulphide  ProcessTM    (“the  Process”)  for  water  treatment.  The  Process  allows  the  treatment  of  acid
contaminated  water  with  concurrent  recovery  of  saleable  metals  from  the  water.    During  the  latter  part  of  2001,  the
Company  completed  construction  of    its  first  commercial  plant  and  in  2002  has  been    commissioning  the  plant.  The

Company is also continuing to market its Process at a number of other sites.

Operating Results

In December 2000, the Company completed it’s Qualifying Transaction under CDNX regulations and  changed its name
to Bioteq Environmental Technologies Inc. The qualifying transaction was structured as a reverse takeover by Biomet

Mining  Corporation.    Consequently,  the  Consolidated  Financial  statements  reflect  the  past  and  current  activities  of
Biomet. Bioteq, the legal parent and publicly traded entity, has been accounted for as being acquired on December 20,
2000 and its activities are only included in these financial statements from that date.

During  2001,  consolidated  costs  of  operations  are  not  comparable  with  the  year  2000.  Until  December  31,  2000,  the
majority  of  Biomet’s  costs  associated  with  developing  the  Process  had  been  deferred.  On  January  1,  2001,  the

Company adopted the provisions of Accounting Guideline No.11 “Enterprises in the Development Stage”. As a result,
the Company has written-off to opening deficit all deferred costs to December 31, 2000 amounting to $1,852,474. The
costs shown in the Consolidated Statement of Operations for 2000 are general and administrative expenses which do

not relate directly to the process development.

During 2001, consolidated costs of operations reflected a full year of general and administrative expenses of $645,862

arising  from  the  management  of  the  public  Company.  In  addition,  starting  in  2001,  development  expenses  are  being
expensed  in  the  Statement  of  Operations,  in  accordance  with  new  Accounting  Guidelines  for  “Enterprises  in  the
Development  Stage”.  Development  expenses  amounted  to  $277,702,  of  which  $183,000  related  to  engineering  costs
incurred  in  marketing  the  Company’s  technology  and  $70,000  related  to  the  amortization  of  the  Company’s  pilot  test

plants.    During  2001,  the  Company  received  Scientific  Research  tax  credit  refunds  relating  to  expenditures  incurred
during  1999.  $200,352  of  the  refund  was  credited  to  the  Statement  of  Operations  and  $7,094  was  recorded  as  a
reduction in the cost of the applicable capital assets. No further refunds of this nature are available to the Company.

Liquidity and Capital Resources

During  2001,  the  Company  raised  $961,554,  net  of  expenses,  from  a  private  placement  of  Special  Warrants
(subsequently  exercised to obtain common shares) and a public offering of common shares, both at a price of $0.50
per share. Options were also exercised, contributing cash of $195,000. The Company spent $540,000 on designing and

constructing  its  first  water  treatment  plant  and  $137,637  on  commissioning  the  plant.  The  Company  is  expecting  to
receive a government grant of $187,004, which is recorded as a reduction of the cost and as a receivable at the year-
end.  

At  December  31,  2001  the  Company  had  cash  of  $595,625  and  working  capital  of  $467,129.  The  Company  is  now
focused on completion of a commercial agreement to build a second plant for application of the BioSulphide ProcessTM.
The  Company  believes  financing  would  be  available  for  this  purpose  and  for  additional  working  capital  to  provide  a
contingency against delays in achieving the Company’s goals. 

9

BioteQ Environmental Technologies Inc

Risks and Uncertainties

The Company is at an early stage in its development and is currently commissioning its first commercial plant. Until full
plant  capacity  is  achieved,  as  demanded  by  higher  water  flow  in  the  Spring,  there  will  be  some  uncertainty  as  to  the

plant capability, even though extensive testing has been carried out. 

Any  new  commercial  application  of  the  BioSulphide  ProcessTM  will  be  subject  to  certain  commodity  pricing  risks.
Revenue will fluctuate with the price of the commodities being recovered and the exchange rate for the United States
dollar.  Operating costs will be largely dependent on the cost of consumables, which may fluctuate. The Company will
be selecting projects which demonstrate good profit margins which should allow for the adverse effect of price changes. 

Outlook

The  year  2002  will  probably  determine  if  the  Company  can  develop  into  a  profitable  operation.  The  Company  is

anticipating  it  will  be  completing  construction  and  operating  one  new  commercial  plant  before  the  end  of  the  year.  It
could be the expansion case at the existing Caribou plant, or perhaps as a result of finalizing a contract based on the
Letter of Intent signed with Phelps Dodge Miami Inc. subsequent to the year-end. General and administrative expenses

during 2002 are expected to be somewhat less than 2001, due to lower legal fees and investor relations charges. Also,
a  small  amount  of  revenue  is  expected  to  be  generated  from  the  first  stage  Caribou  plant  on  completion  of
commissioning, starting in the second quarter. The Company has achieved its goals to date and is confident that it will

be successful in achieving its expectations for 2002.

Management’s Responsibility for Financial Reporting

The  management  of  BioteQ  Environmental  Technologies  Inc.  is  responsible  for  the  preparation  of  the  consolidated
financial  statements  as  well  as  the  financial  and  other  information  contained  in  the  annual  report.    Management
maintains an internal control system to provide reasonable assurance as to the reliability of financial information and the

safeguarding of assets.

The  consolidated  financial  statements  are  prepared  in  accordance  with  generally  accepted  accounting  principals  in
Canada  and  necessarily  include  amounts  determined  in  accordance  with  estimates  and  judgements  made  by

management.    The  external  auditors,  PriceWaterhouseCoopers,  Chartered  Accountants,  express  their  opinion  on  the
consolidated financial statements in the annual report.

The  Board  of  Directors,  through  the  Audit  Committee,  is  responsible  for  ensuring  that  management  fulfils  its
responsibilities for financial reporting and internal control.

P. Bradley Marchant
President and CEO

John York
Chief Financial Officer

10

BioteQ Environmental 
Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 

Consolidated Financial Statements 
December 31, 2001 and 2000 

 
 
 
 
 
 
 
February 1, 2002 
(except for note 14, which is as of March 8, 2002) 

Auditors’ Report 

To the Board of Directors  of 
BioteQ Environmental Technologies Inc. 

We have audited the consolidated balance sheets of BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) (a development stage company) as at December 31, 2001 and 
2000 and the consolidated statements of operations and deficit and cash flows for the years ended 
December 31, 2001 and 2000. These financial statements are the responsibility of the company’s 
management. Our responsibility is to express an opinion on these financial statements based on 
our audits. 

We conducted our audits in accordance with Canadian generally accepted auditing standards. Those 
standards require that we plan and perform an audit to obtain reasonable assurance whether the 
financial statements are free of material misstatement. An audit includes examining, on a test basis, 
evidence supporting the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by management, as well as 
evaluating the overall financial statement presentation. 

In our opinion, these consolidated financial statements present fairly, in all material respects, the 
financial position of the company as at December 31, 2001 and 2000 and the results of its operations 
and its cash flows for the years ended December 31, 2001 and 2000 in accordance with Canadian 
generally accepted accounting principles. 

Chartered Accountants  

Vancouver, B.C. 

   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Consolidated Balance Sheets  
As at December 31, 2001 and 2000 

Assets 

Current assets  
Cash 
Government grant receivable (note 6) 
Other 

Capital assets (note 7) 

Deferred development costs (note 8) 

Liabilities 

Current liabilities 
Accounts payable and accruals 

Shareholders’ Equity 

2001 
$ 

2000 
$ 

595,625   
187,004   
78,030   

860,659   

625,401   

618,384 
- 
28,535 

646,919 

191,522 

-   

1,852,474 

1,486,060   

2,690,915 

393,530   

234,401 

Capital stock and contributed surplus  (note 9) 

3,830,324   

2,655,770 

Deficit 

Going concern (note 2) 

Commitments (note 13) 

Subsequent events (note 14) 

(2,737,794)  

(199,256) 

1,092,530   

2,456,514 

1,486,060   

2,690,915 

Approved by the Board of Directors  

___________________________________ Director 

___________________________________ Director

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
   
 
 
   
 
 
 
 
   
 
 
   
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
   
 
 
   
 
 
 
   
 
 
   
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Consolidated Statements of Operations and Deficit  
For the years  ended December 31, 2001 and 2000 

General and administrative expenses 
Management services 
Legal and audit 
Investor relations 
Rent 
Travel 
Office costs and other 
Directors fees and expenses 
Insurance 
Transfer agent and filing fees 
Amortization 

Development expenses 

Scientific research tax credit refund (note 11) 

Interest income  - net of expense of $6,518 

Loss for the year 

Deficit - Beginning of year 
As previously reported 
Prior period adjustment (note 12) 
Change in accounting policy (note 3) 

As restated 

Deficit - End of year 

Loss per share  - basic and diluted 

2001 
$ 

222,598   
116,754   
113,367   
38,846   
41,970   
22,917   
51,104   
20,189   
13,334   
4,783   

2000 
$ 

24,000 
84,673 
- 
- 
- 
13,797 
- 
- 
- 
- 

645,862   

122,470 

277,072   

(200,352)  

(36,518)  

- 

- 

- 

686,064   

122,470 

199,256   
-   
1,852,474   

2,051,730   

- 
76,786 
- 

76,786 

2,737,794   

199,256 

(0.07)   

(0.03) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Consolidated Statements of Cash Flows  
For the years  ended December 31, 2001 and 2000 

Cash flows from operating activities 
Loss for the year 

Items not affecting cash  
Amortization 
Stock-based compensation 

Change in non-cash working capital items 

Cash flows from financing activities 
Issuance of common shares for cash 
Share issuance costs 
Issuance of special warrants for cash 
Special warrant issuance costs 
Repayment of amounts due to shareholder 
Cash received through acquisition of BioteQ 

Cash flows from investing activities 
Purchase of capital assets 
Deferred development costs 
Cash receipts from third parties credited to deferred development 

costs/capita l assets 

(Decrease) increase in cash 

Cash - Beginning of year 

Cash - End of year 

Supplemental cash flow information 

2001 
$ 

2000 
$ 

(686,064)  

(122,470) 

75,021   
18,000   
109,634   

- 
- 
72,625 

(483,409)  

(49,845) 

845,000   
(206,790)  
550,000   
(31,656)  
-   
-   

89,402 
- 
- 
- 
(27,922) 
1,143,786 

1,156,554   

1,205,266 

(702,998)  
-   

(98,627) 
(611,953) 

7,094   

146,998 

(695,904)  

(563,582) 

(22,759)  

591,839 

618,384   

26,545 

595,625   

618,384 

Share capital issued in exchange for shareholder loan 
Interest paid 
Government assistance receivable credited to capital assets 

-   
6,518   
187,004   

60,598 
1,300 
- 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
   
 
 
 
   
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

1  Company operations  

On December 20, 2000, Biomet Mining Corporation (Biomet) completed a reverse take-over of BioteQ 
Environmental Technologies Inc. (formerly Venturecorp Capital) (BioteQ). As a result of the reverse take -over, 
the former shareholders of Biomet constituted the majority of the shareholders of BioteQ. Legally, BioteQ is 
the parent entity; however, since the former shareholders of Biomet acquired control of BioteQ, Biomet is 
identified as the acquiring entity. Biomet’s assets and liabilities, being those of the acquiring entity, are 
included in the balance sheet at cost; the assets and liabilities of BioteQ are included at their fair market values; 
and the comparative financial statements presented are those of Biomet. 

BioteQ is a company in the development stage. Biomet acquired a patent from related parties in 1997 for a 
process to treat metal-laden, sulphate-rich waste water streams for acid neutralization and metal recovery. The 
result, the BioSulphide Process™ (the Process), has been developed through the operation of pilot plants and an 
independent pre-feasibility study for commercial application. The first plant was built in the latter part of 2001 
and is now being commissioned. The company is continuing to commercialize the Process through marketing 
efforts. 

The principal operations of the company will be to establish process plants and earn revenues from recovered 
metals, fees or licenses. 

2  Going concern 

The company requires capital to finalize the commercialization and marketing of the BioSulphide Process™. 

These consolidated financial statements have been prepared on a going concern basis, which assumes that the 
company will be able to meet its commitments, continue its operations and realize its assets and discharge its 
liabilities in the normal course of business. These statements do not reflect adjustments to carrying values of 
assets and liabilities that may be necessary should the company be unable to obtain financing and achieve 
sufficient cash flows to continue as a going concern. Such adjustments could be material. 

The company’s ability to carry on as a going concern is dependent upon its ability to arrange additional 
financing to meet its ongoing needs and to successful commercialize and market the BioSulphide Process. 
Management of the company has plans to raise the required additional financing through the sale of equity or 
project financing. However, there is no assurance that this financing will be available to the company, 
accordingly, there is doubt about the company’s ability to continue as a going concern. 

(1)

 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

3  Change in accounting policy 

On January 1, 2001, the company adopted the provisions of Accounting Guideline No. 11 (AcG-11) 
“Enterprises in the Development Stage”. AcG-11 requires that all development stage companies must comply 
with the CICA Handbook Section 3450 (Section 3450) “Research and Development Costs”. 

Under Section 3450, companies may only capitalize development costs if they meet the following criteria: the 
product or process is clearly defined and costs attributable thereto can be defined; the technical feasibility of the 
process has been established; management of the company has indicated its intention to produce and market the 
process; the future market has been clearly defined; and adequate resources exist, or are expected to be 
available, to complete the project. 

At January 1, 2001, it was determined that adequate resources did not exist in order to support continued 
deferral of the research and development costs, as required by Section 3450. Accordingly, this change in 
accounting policy has been applied retroactively without restatement, and therefore the full amount of the 
deferred development costs recorded at December 31, 2000, $1,852,474, has been charged to opening deficit. 

Subsequent to January 1, 2001, the company has changed its accounting policy for research and development 
costs (note 4). 

4  Significant accounting policies 

Generally accepted accounting principles 

These financial statements are prepared in accordance with generally accepted accounting principles in Canada. 

Principles of consolidation 

The consolidated financial statements include the accounts of BioteQ Environmental Technologies Inc. and its 
wholly owned operating subsidiary, Biomet. All material intercompany transactions and balances have been 
eliminated. 

Use of estimates 

The preparation of financial statements in conformity with generally accepted accounting principles requires 
management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of 
revenues and expenses during the reporting year. Actual results could differ from those estimates. 

(2)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

Cash 

Cash consists of cash on deposit and term deposits with maturities at the date of acquisition of three months or 
less. 

Capital assets  

Expenditures on capital assets are stated at cost, net of grants and contractual amounts received under 
feasibility studies. All assets are amortized on a straight-line basis over five years. Until December 31, 2000, 
amortization on capital assets was being charged to deferred development costs. Subsequently, as a result of the 
change in accounting policy (note 3), amortization is being charged to the statement of operations. 

Costs relating to capital assets in the course of construction will be capitalized. Upon commissioning, these 
costs will be amortized over the useful life of the asset. 

Deferred development costs  

The company continues to develop its BioSulphide Process™. The majority of costs incurred since inception 
by the company have been associated with the development of this Process. As a result, prior to January 1, 
2001, all expenses incurred by the company were deferred with the exception of legal, audit, and other 
administrative expenses that are not attributable to the development of the Process (note 12). 

All amounts received from third parties in connection with testing during the development stage were netted 
against development costs. 

Beginning January 1, 2001, in accordance with Section 3450 of the CICA Handbook, the company expenses all 
costs associated with research and development activities in the statement of operations in the period in which 
they are incurred, unless the criteria for deferral of development costs have been met. 

Loss per share  

During the year, the company adopted the CICA Handbook Section 3500, Earnings Per Share on a retroactive 
basis. The new standard requires the presentation of both basic and diluted earnings per share on the face of the 
income statement. 

Under the new section, loss per share is calculated using the weighted average number of shares outstanding 
during the period, excluding performance based escrow shares, and diluted loss per share is calculated to reflect 
the dilutive effect of exercising outstanding stock options by application of the treasury stock method. The 
effect of adopting this new policy for the year ended December 31, 2001 was to increase basic and diluted loss 
per share by $0.03 and the effect of restating the prior year was to increase previously reported basic and 
diluted loss per share by $0.02. For the years ended December 31, 2001 and 2000, the company excluded 
potential common share equivalents from the loss per share calculation as they were considered anti-dilutive. 

(3)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

Stock options  

The company has a stock option plan, which is described in note 9. No compensation expense is recognized for 
this plan when stock options are issued to employees. Stock options issued to consultants in exchange for 
services are accounted for at fair value. Consideration paid on exercise of stock options is credited to share 
capital. 

Financial instruments 

The fair values of other assets and accounts payable and accrued liabilities approximate their carrying value, 
due to their immediate or short-term nature. 

Government assistance and investment tax credits 

Government assistance is recorded when reasonable assurance exists that the company has complied with the 
terms and conditions of the approved grant program. Government assistance is recorded as either a reduction of 
the cost of the applicable capital assets or credited in the statement of operations as determined by the nature of 
the assistance. Where assistance is contingently repayable, the repayment of these funds is treated as either an 
increase in the cost of the asset or as a royalty expense, in the year that it is incurred, as determined by the 
original accounting treatment of the assistance. 

Investment tax credits are accounted for using the cost reduction approach. Investment tax credits arising from 
research and development are deducted from the related costs in the period during which the expenditures are 
incurred provided there is reasonable assurance of realization. Investment tax credits arising from the 
acquisition of capital assets are deducted from the cost of those assets with amortization calculated on the net 
amount. 

5  Reverse take-over 

As a result of the reverse take -over referred to in note 1, the former shareholders of Biomet acquired the 
majority of shares in BioteQ. The cost of the purchase has been allocated to BioteQ’s assets and liabilities as at 
December 20, 2000 as follows: 

Fair value of consideration 

Net assets acquired 

Cash 
Accounts payable  
Due from Biomet (cash advances) 

$ 

1,089,395   

771,280   
(81,885)  
400,000   

1,089,395   

(4)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

Prior to the reverse take-over on December 20, 2000, the legal parent, BioteQ had incurred administrative costs 
in the year ended December 31, 2000 of $166,095, being largely legal and accounting costs of $87,875 and 
underwriter costs of $37,000. During 2000, BioteQ raised cash from the issue of shares of $699,000, net of cost 
of $201,000, and also raised cash from the issue of convertible notes of $300,000, which was loaned to Biomet. 

6  Development Agreement and government grant receivable 

On June 6, 2001, the company entered into a Development Agreement with Breakwater Resources Ltd. 
(Breakwater), which was replaced by an Agreement dated August 14, 2001 (the Agreement). The Agreement 
outlines the terms and conditions for installation of commercial BioSulphide ProcessTM plants at Breakwater’s 
Caribou Mine in New Brunswick.  

The Agreement consists of two phases. Under the first phase, the company is required to construct a 
BioSulphide ProcessTM plant and operate the plant until it is commissioned and achieves certain performance 
criteria. This plant will be used to treat the acid mine drainage at the Caribou Mine. When the plant meets the 
specified performance criteria for a period of 60 days, Breakwater will become the operator, responsible for all 
costs. The company will be entitled to 50% of the cost savings realized by Breakwater, as a result of its use of 
the BioSulphide ProcessTM plant. As at December 31, 2001, the plant construction was complete and the plant 
was being commissioned. 

Breakwater has committed that upon completion of the performance criteria by the first plant, the second phase 
of the Agreement will proceed, which provides for the construction of a larger plant. Under the second phase, 
Breakwater has agreed to provide payment of $550,000 in financing to facilitate construction of the larger 
BioSulphide ProcessTM plant. The second phase includes both the treatment of the acid mine drainage treated in 
the first phase and the treatment of mine tailings deposited by previous operators at the Caribou site. Under the 
second phase, the company is entitled to 50% of the cost savings realized by Breakwater, 50% of the Net 
Smelter Return earned from the BioSulphide ProcessTM plant, and a treatment fee of $100,000 per year. During 
the initial period while capital is being repaid, the company is entitled to 75% of the Net Smelter Return earned 
from the plant. 

Government grant receivable  

The company has entered into an agreement with National Research Council Canada, Industrial Research 
Assistance Program (IRAP), to provide funds to assist in developing and operating the BioSulphide water 
treatment plant at the Caribou Mine. 

The maximum IRAP contribution is the lesser of $390,780 and 33% of the total cost incurred in the 
performance of the work. Funding for the project is repayable in the form of royalties at 2% of all gross 
revenues of the company from January 1, 2003. This repayment will be calculated and paid quarterly for 
10 years. The maximum repayment will be $586,170. 

(5)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

At December 31, 2001, reasonable assurance existed that the company had complied with the terms and 
conditions of the first phase of the IRAP grant. As a result, government assistance of $187,004 (2000 - $nil) has 
been recorded as a receivable and as a reduction of the cost of the water treatment plant at the Caribou Mine. 

7  Capital assets 

Pilot plants 
Less: Accumulated amortization 

Office equipment 
Less: Accumulated amortization 

Water treatment plant - Caribou Mine - net 

2001 
$ 

351,193   
(241,054)  

2000 
$ 

358,287 
(170,816) 

110,139   

187,471 

36,599   
(11,973)  

24,626   

490,636   

625,401   

11,241 
(7,190) 

4,051 

- 

191,522 

To date the company has received $258,537 from third parties and $22,764 in investment tax credits which are 
offset against the cost of the pilot plants. Government assistance of $187,004 has been offset against the cost of 
the water treatment plant at the Caribou Mine. Amortization expense for the year ended December 31, 2001 
amounted to $75,021 (2000 - $73,906). In 2001, $70,238 (2000 - $73,906) relates to the depreciation of plants 
under development and has been included within development expenses on the statement of operations. 

The recoverability of the water treatment plant is dependent upon successful commercialization of the 
BioSulphide Process, the successful operation of the plant and attainment of set performance criteria in the 
early stages of operation. 

The recoverability of the company’s pilot plants is dependent on the outcome of current marketing and proposal 
efforts. Management currently anticipates these future cash flows will cover the current carrying value of the 
assets and no write down is required. The outcome of the above is currently unknown and there is uncertainty 
as to the recoverability of the assets. 

(6)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

8  Development costs 

Cumulative development costs incurred to date are as follows (notes 3 and 4): 

Laboratory process development 

Labour costs 
Laboratory operations 
Patents 
Other 
Investment tax credit 

Amortization of capital assets 

Pilot plants 

Labour costs 
Pilot plant operations 
Other 

Marketing - engineering labour 

Interest 

2001 
$ 

734,822   
308,636   
33,546   
56,350   
(67,287)  

2000 
$ 

706,602 
304,584 
32,615 
56,350 
(67,287) 

1,066,067   

1,032,864 

248,244   

178,006 

149,033   
437,495   
66,670   

653,198   

154,331   

7,706   

149,033 
437,495 
47,370 

633,898 

- 

7,706 

2,129,546   

1,852,474 

Development costs to December 31, 2000 were deferred. In 2001, these deferred costs were written off and 
charged to opening deficit as a change in accounting policy as described in note 3. All development costs 
incurred during the year have been charged to the statement of operations. 

The company has had the following cumulative transactions since inception with related parties: 

Included in cumulative development costs: 

Intangible assets purchased from shareholders 
Interest charged by a shareholder  
Provision of engineering services by shareholders  
Laboratory expenses incurred by shareholders 

2001 
$ 

20   
4,284   
265,383   
68,356   

2000 
$ 

20 
4,284 
257,323 
68,356 

The amounts paid for the services are based on estimated fair market value, and/or contracted amounts. 

(7)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

9  Capital stock and contributed surplus  

Authorized 

100,000,000 common shares without par value 

Issued and outstanding 

Balance - December 31, 1999 

Issued for cash 
Settlement of amounts due to shareholders 

Numbe r of 
shares (a) 

Amount 
$ 

401   

1,443,849 

178,804   
121,196   

89,402 
60,598 

Shares outstanding March 31, 2000 and pre-December 20 

300,401   

1,593,849 

Deemed number of shares to adjust for recapitalization (a) 

10,699,599   

- 

11,000,000   

1,593,849 

Shares issued in exchange for net assets of BioteQ (b) 

4,905,884   

1,089,395 

Share issuance costs 

-   

(27,474) 

Balance - December 31, 2000 

15,905,884   

2,655,770 

Shares issued for cash  
Stock options  
Underwriters oversubscription option  
Public offering (d) 

Shares issued on exercise of special warrants (c) 

Share issuance costs 

Contributed surplus 

300,000   
270,000   
1,300,000   

1,100,000   

-   

-   

60,000 
135,000 
650,000 

550,000 

(238,446) 

18,000 

Balance - December 31, 2001 

18,875,884   

3,830,324 

a)  The number of shares prior to December 20, 2000 reflects the number of shares actually issued by Biomet. 
The adjustment on December 20, 2000 reflects the deemed number of shares issued in connection with the 
reverse take -over. 

b)  The net assets of BioteQ on December 20, 2000 include the proceeds of a financing of $900,000, less 

transaction costs of $201,000. 

(8)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
   
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
   
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

c)  On June 18, 2001, the company completed a private placement of 1,100,000 special warrants at a price of 
$0.50 for gross proceeds of $550,000, with issue costs of approximately $32,000. The special warrants 
entitle the holder, upon exercise, to obtain common shares of the company, without payment of any further 
consideration. On November 27, 2001, the special warrants were exercised and 1,100,000 common shares 
of the company were issued. 

d) 

In December 2001, the company completed a public offering of 1,300,000 common shares at $0.50 per 
share. The prospectus document also qualified the issuance of 1,100,000 common shares upon the exercise 
of 1,100,000 previously issued special warrants at $0.50 per share (the Offering). Gross proceeds from the 
Offering were $650,000 with issue costs of $206,446 relating to agent’s commissions and other expenses 
of the Offering. 

Stock options  

The company has a stock option plan available to directors, employees and consultants. 2,981,176 shares are 
available for issue under the plan. Options vest at the minimum rate of 33% every six months from award and 
have a maximum term of five years from the date of the grant. A summary of the change in the company’s 
stock option plan for the year is as follows: 

Balance - December 31, 2000 

Exercised  
Granted  
Granted  

Balance - December 31, 2001 

Number of 
shares 
outstanding 

200,000   
(200,000)  
750,000   
1,400,000   

2,150,000   

Weighted 
average 
exercise 
price 
$ 

0.20 
0.20 
0.60 
0.65 

0.63 

716,666 options were exercisable at December 31, 2001. The weighted average remaining life is 4.2 years. 

Stock options outstanding as at December 31 are as follows: 

Range of 
exercise 
price 
$ 

Number 
of options 
outstanding 

Weighted 
average 
remaining 
life  
(years) 

0.20   
0.54 - 0.67   

200,000   
2,150,000   

0.1   
4.2   

Year granted 

2000 
2001 

Weighted 
average  
exercise 
price 
$ 

0.20 
0.63 

(9)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

During the period, Underwriter options were exercised to purchase 100,000 common shares at a price of $0.20 
per share, which were issued in relation to the company’s initia l public offering in December 1999. The 
Underwriter has received in connection with the December 2000 financing, 240,000 share purchase warrants 
entitling the purchase of 240,000 common shares at $0.50 per share until December 2002, which are 
outstanding at December 31, 2001. In addition, the agent for the company’s December 2001 public offering has 
been granted an option for 2 years to acquire 130,000 common shares at the offering price of $0.50. 

During the year, the company granted 300,000 options to a consultant in return for investor relations services. 
At the date of grant the market value of the underlying shares was $0.67 and the option exercise price was 
$0.58. At December 31, 2001, 200,000 options had vested. The company has recorded an expense of $18,000 
during the year based on the intrinsic value of the options at the date of grant with a credit to contributed 
surplus. If the company had used an option pricing model to fair value the options at the date of grant, the 
expense would have been $80,000.  

The company plans to adopt the new provisions of the CICA Handbook Section 3870, Stock-based 
Compensation and Other Stock-based Arrangements effective January 1, 2002. 

Subsequent to the year-end, 50,000 options to purchase 50,000 common shares were granted to a new 
employee at the market price of $0.50 per share. 

Escrow shares 

The shares issued at December 31, 2000 includes the following held in escrow: 

7,000,000 performance shares which will be released from escrow based upon the cash flow performance of 
Biomet determined on an annual basis in accordance with the policies of the exchange. Biomet must generate a 
cash flow of $0.30 for each performance share to be released from escrow. Any performance shares which have 
not been released within 10 years from issuance will be cancelled and returned to the company’s treasury. 

666,663 seed shares which are being released pro rata to the seed shareholders as to one half on each of the 
first, second, and third anniversaries of the completion of the company’s qualifying transaction, which occurred 
on December 20, 2000. 

Weighted average number of shares 

The deemed shares issued on December 20, 2000 has been used as the weighted average number of shares for 
periods prior to January 1, 2001. 

(10)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

10  Tax loss carryforward 

As at December 31, 2001, the company has approximately $1,260,000 of research and development 
expenditures available for unlimited carryforward, undeducted expenditures for tax purposes of $934,000 
related primarily to share issue costs and capital assets and, $46,000 of investment tax credits, all of which may 
be used to reduce future Canadian income taxes otherwise payable. The investment tax credits expire at various 
dates commencing 2006 and the non-capital losses expire as follows: 

The company has accumulated losses of approximately $1,428,000 for income tax purposes which may be 
deducted in the calculation of taxable income in future years. The losses expire as follows: 

2004 
2005 
2006 
2007 
2008 

$ 

172,000   
230,000   
43,000   
139,000   
844,000   

1,428,000   

The potential income tax benefits relating to these losses, tax balances and temporary differences have not been 
recognized in the accounts as their realization is uncertain at this time. 

11  Investment tax credits 

During the year, the company received $207,446 in non-refundable Scientific Research tax credits from Canada 
Customs and Revenue Agency related to 1999 research and development expenditures. These credits were not 
deducted from the related costs during 1999, as reasonable assurance of realization did not exist. As a result, 
$200,352 has been credit to the 2001 statement of operations and $7,094 has been credited to capital assets. 

12  Prior period adjustment 

The company changed its policy of capitalizing administrative costs to deferred development costs following 
the acquisition of BioteQ. As a result, the company restated its financial statements in 1999 by reducing its 
deferred development costs and increasing its opening deficit as at January 1, 2000 by $76,786. 

(11)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
BioteQ Environmental Technologies Inc. 
(formerly Venturecorp Capital Inc.) 
(a development stage company) 
Notes to Consolidated Financial Statements 
December 31, 2001 and 2000 

13  Commitments 

The company is committed to minimum annual lease payments for office premises as follows: 

2002 
2003 

14  Subsequent events 

$ 

46,800   
7,800   

In February 2002, the company signed a letter of intent to form a joint venture with Phelps Dodge Miami Inc. 
for the construction and operation of a water treatment facility using BioteQ’s patented biological reduction 
technology for the selective recovery of copper from a low-grade solution. The final decision to proceed with 
the project is subject to detailed engineering, joint venture project financing acceptable to both parties, the 
receipt of all necessary local, state and federal regulatory agency approvals, and other conditions specified in 
the letter of intent. 

(12)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Corporate Information

Officers

President & CEO
Chief Financial Officer

       and Secretary
Executive Vice President

Brad Marchant

John York
Richard Lawrence

directors

Geoffrey Donohue
Kelvin Dushnisky

Anthony Kana
Brad Marchant

Clement Pelletier
George Poling

Kenneth Williamson

Share structure  (February 28, 2002)

Float
Escrowed shares
Performance shares

Issued shares
Broker warrants

Employee options

Fully diluted

11,209,221
666,663
7,000,000

18,875,884
370,000

2,200,000

21,445,884

transfer agent

Pacific Corporate Trust

625 Howe Street, 10th Floor
Vancouver,  B.C., V6C 3B8

Auditors

PriceWaterhouseCoopers

Corporate Address

Corporate Counsel

Suite 1150 – 355 Burrard Street
Vancouver, B.C.  Canada  V6C 2G8

Telephone:
Facsimile:
Email:

Website:

604 685-1243
604 685-7778
bioteq@bioteq.ca

www.bioteq.ca

McCullough O’Connor Irwin

Stock Exchange

Canadian Venture Exchange
Symbol:  “BQE”