KALA BIO, Inc. (FRA:27F0)

KALA BIO Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	21.1	51.18	50.9	70.5	92.14	77.26
Short-Term Investments	-	-	-	-	0.91	76.88
Cash & Short-Term Investments	21.1	51.18	50.9	70.5	93.05	154.15
Cash Growth	-57.12%	0.56%	-27.80%	-24.24%	-39.64%	78.93%
Accounts Receivable	-	-	-	0.2	15.35	9.6
Other Receivables	-	-	-	0.91	2.11	0.25
Receivables	-	-	-	1.1	17.46	9.85
Inventory	-	-	-	-	8.64	5.23
Prepaid Expenses	3.18	1.62	1.98	0.7	1.31	1.2
Restricted Cash	-	-	-	-	2.04	-
Other Current Assets	-	-	-	13.65	1.88	0.95
Total Current Assets	24.27	52.8	52.87	85.94	124.37	171.38
Property, Plant & Equipment	0.6	2.44	2.78	0.42	4.02	31.02
Other Long-Term Assets	0.14	0.25	0.3	0.46	11.04	19.21
Total Assets	25.02	55.48	55.95	86.82	139.43	221.61
Accounts Payable	0.92	0.63	0.92	2.83	4.9	1.72
Accrued Expenses	2.67	4.63	4.36	5.86	10.69	13.75
Current Portion of Long-Term Debt	28.41	10.34	-	5	-	-
Current Portion of Leases	0.42	0.38	0.33	0.01	0.71	1.53
Current Unearned Revenue	0.16	0.99	2.73	0.81	10.3	5.22
Other Current Liabilities	-	-	-	11.17	10.83	-
Total Current Liabilities	32.57	16.96	8.35	25.69	37.42	22.23
Long-Term Debt	-	20.1	34.19	37.94	78.93	72.24
Long-Term Leases	1.11	1.43	1.8	-	0.55	27.14
Other Long-Term Liabilities	-	4.66	4.11	4.22	5.72	-
Total Liabilities	33.69	43.15	48.45	67.85	122.62	121.61
Common Stock	0.01	0.01	0	0	0	0.06
Additional Paid-In Capital	686.91	680.25	636.91	606.18	559.19	499.72
Retained Earnings	-695.59	-667.92	-629.41	-587.21	-542.39	-399.78
Comprehensive Income & Other	-	-	-	-	-	0
Total Common Equity	-8.67	12.33	7.5	18.97	16.8	100
Shareholders' Equity	-8.67	12.33	7.5	18.97	16.8	100
Total Liabilities & Equity	25.02	55.48	55.95	86.82	139.43	221.61
Total Debt	29.94	32.25	36.32	42.95	80.19	100.92
Net Cash (Debt)	-8.85	18.93	14.57	27.55	12.86	53.23
Net Cash Growth	-	29.90%	-47.10%	114.21%	-75.84%	-
Net Cash Per Share	-1.44	4.99	5.99	18.11	9.77	50.81
Filing Date Shares Outstanding	8.21	6.45	2.82	2.03	1.45	1.23
Total Common Shares Outstanding	7.43	6.09	2.76	1.71	1.31	1.18
Working Capital	-8.3	35.84	44.52	60.26	86.94	149.15
Book Value Per Share	-1.17	2.02	2.72	11.12	12.83	84.86
Tangible Book Value	-8.67	12.33	7.5	18.97	16.8	100
Tangible Book Value Per Share	-1.17	2.02	2.72	11.12	12.83	84.86
Machinery	-	2.06	1.76	1.62	3.87	4.9
Construction In Progress	-	-	0.1	-	1.72	1.33
Leasehold Improvements	-	-	-	-	-	0.36

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