Topvision Eye Specialist Berhad (KLSE:TOPVISN)

KLSE:TOPVISN Balance Sheet

Financials in millions MYR. 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	6.74	10.09	6.57	6.32	6.75	3.55
Short-Term Investments	12.12	15.88	3.53	4.79	7.66	4.58
Cash & Short-Term Investments	18.85	25.98	10.11	11.12	14.41	8.12
Cash Growth	90.69%	156.99%	-9.08%	-22.86%	77.40%	-13.99%
Accounts Receivable	0.93	1.33	1.41	1.13	4.07	0.77
Other Receivables	2.61	0.29	0.18	0	0	0
Receivables	3.54	1.61	1.59	1.14	4.07	0.77
Inventory	2.42	2.02	2.06	1.82	1.23	1.07
Prepaid Expenses	-	0.44	1.37	0.87	0.18	0.26
Other Current Assets	-	0.21	0.21	0.21	0.21	0.21
Total Current Assets	24.81	30.26	15.34	15.15	20.11	10.44
Property, Plant & Equipment	52.43	48.62	34.91	32.52	25	24.82
Total Assets	77.23	78.88	50.24	47.67	45.11	35.26
Accounts Payable	0.8	0.71	0.67	0.6	2.97	0.11
Accrued Expenses	-	2.22	1.54	1.71	1.79	1.22
Current Portion of Long-Term Debt	0.96	0.84	0.58	0.53	0.5	0.47
Current Portion of Leases	1.34	1.33	1.19	1.03	0.83	0.78
Current Income Taxes Payable	-	0.15	0.34	0.66	1.04	0.45
Other Current Liabilities	1.78	1.3	0.97	0.61	0.49	0.3
Total Current Liabilities	4.88	6.55	5.29	5.14	7.61	3.32
Long-Term Debt	10.89	11.34	6.43	7.03	7.62	8.22
Long-Term Leases	14.88	13.17	8.49	8.54	5.73	4.64
Long-Term Deferred Tax Liabilities	0.01	0.01	0.01	0.01	0.04	0.03
Total Liabilities	30.65	31.06	20.22	20.71	21.01	16.21
Common Stock	33.96	33.96	17.33	17.33	17.33	17.33
Retained Earnings	15.31	16.65	15.71	12.99	9.45	5.33
Comprehensive Income & Other	-3.64	-3.64	-3.64	-3.64	-3.64	-3.64
Total Common Equity	45.62	46.97	29.4	26.68	23.14	19.02
Minority Interest	0.96	0.86	0.62	0.28	0.97	0.02
Shareholders' Equity	46.58	47.82	30.03	26.96	24.11	19.04
Total Liabilities & Equity	77.23	78.88	50.24	47.67	45.11	35.26
Total Debt	28.06	26.68	16.69	17.12	14.68	14.11
Net Cash (Debt)	-9.21	-0.7	-6.59	-6.01	-0.27	-5.99
Net Cash Per Share	-0.04	-0.00	-0.03	-0.02	-0.00	-0.02
Filing Date Shares Outstanding	309.82	309.82	255.6	255.6	255.6	255.6
Total Common Shares Outstanding	309.82	309.82	255.6	255.6	255.6	255.6
Working Capital	19.93	23.71	10.05	10.02	12.5	7.12
Book Value Per Share	0.15	0.15	0.12	0.10	0.09	0.07
Tangible Book Value	45.62	46.97	29.4	26.68	23.14	19.02
Tangible Book Value Per Share	0.15	0.15	0.12	0.10	0.09	0.07
Land	-	8.85	8.85	8.85	8	8
Buildings	-	7.07	7.07	7.07	6.91	6.91
Machinery	-	19.18	14.98	12.02	10.42	9.4
Construction In Progress	-	13.47	4.14	4.7	1.55	2.62

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