Vita Life Sciences Limited (ASX:VLS)

Vita Life Sciences Balance Sheet

Financials in millions AUD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	29.4	28.6	24.63	15.69	15.89	14.48
Cash & Short-Term Investments	29.4	28.6	24.63	15.69	15.89	14.48
Cash Growth	5.94%	16.12%	57.00%	-1.29%	9.78%	38.17%
Accounts Receivable	13.41	11.71	10.7	8.65	6.83	6.49
Other Receivables	-	0.29	0.51	0.33	0.28	0.45
Receivables	13.41	12	11.22	8.98	7.12	6.94
Inventory	14.69	16.6	11.15	15.41	11.31	7.13
Prepaid Expenses	-	0.77	0.59	0.61	0.48	0.39
Other Current Assets	1.72	0.93	0.7	0.47	0.31	0.25
Total Current Assets	59.22	58.9	48.29	41.16	35.1	29.19
Property, Plant & Equipment	12.3	10.33	9.17	8.47	8.26	8.37
Other Intangible Assets	0.03	0.05	0.03	0.01	-	-
Long-Term Deferred Tax Assets	3.1	2.62	2.32	2.16	1.9	1.53
Long-Term Deferred Charges	-	-	-	-	-	0.01
Total Assets	74.65	71.89	59.81	51.8	45.27	39.1
Accounts Payable	10.78	5.58	5.58	4.5	3.82	3.09
Accrued Expenses	2.2	2.83	2.31	2.02	2.15	1.57
Current Portion of Long-Term Debt	-	-	-	-	-	0.34
Current Portion of Leases	0.49	0.3	0.21	0.3	0.19	0.27
Current Income Taxes Payable	1.4	0.58	0.07	0.04	0.97	0.89
Other Current Liabilities	5.28	9.99	8.05	8.01	7.34	6.87
Total Current Liabilities	20.14	19.27	16.22	14.86	14.46	13.04
Long-Term Debt	-	-	-	-	-	1.16
Long-Term Leases	1.76	0.21	0.18	0.3	0.18	0.29
Pension & Post-Retirement Benefits	0.13	0.12	0.08	0.14	0.13	0.1
Long-Term Deferred Tax Liabilities	-	-	-	-	0.07	0.07
Total Liabilities	22.03	19.61	16.48	15.3	14.85	14.66
Common Stock	43.79	45.03	42.57	41.9	41.63	41.59
Retained Earnings	2.08	0.85	-2.77	-8.48	-12.53	-17.93
Comprehensive Income & Other	6.83	6.48	3.6	3.15	1.65	1.05
Total Common Equity	52.71	52.35	43.4	36.57	30.75	24.72
Minority Interest	-0.09	-0.07	-0.07	-0.07	-0.33	-0.28
Shareholders' Equity	52.62	52.28	43.33	36.5	30.42	24.44
Total Liabilities & Equity	74.65	71.89	59.81	51.8	45.27	39.1
Total Debt	2.25	0.52	0.39	0.6	0.37	2.07
Net Cash (Debt)	27.15	28.08	24.24	15.09	15.52	12.41
Net Cash Growth	-0.61%	15.84%	60.69%	-2.79%	25.11%	52.60%
Net Cash Per Share	0.48	0.50	0.44	0.28	0.29	0.24
Filing Date Shares Outstanding	55.91	56.56	56.4	56.53	55.19	54.08
Total Common Shares Outstanding	55.91	56.56	56.4	56.53	55.19	54.08
Working Capital	39.07	39.62	32.07	26.3	20.64	16.15
Book Value Per Share	0.94	0.93	0.77	0.65	0.56	0.46
Tangible Book Value	52.68	52.3	43.37	36.56	30.75	24.72
Tangible Book Value Per Share	0.94	0.92	0.77	0.65	0.56	0.46
Land	-	9.62	8.51	7.93	7.83	7.68
Machinery	-	2.26	1.88	1.83	1.99	2
Construction In Progress	-	-	0.48	-	-	-
Leasehold Improvements	-	0.3	0.12	0.13	0.14	0.12

Source: S&P Global Market Intelligence. Standard template. Financial Sources.