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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	9.14	10.09	6.57	6.32	6.75	3.55
Short-Term Investments	13.71	15.88	3.53	4.79	7.66	4.58
Cash & Short-Term Investments	22.85	25.98	10.11	11.12	14.41	8.12
Cash Growth	126.09%	156.99%	-9.08%	-22.86%	77.40%	-13.99%
Accounts Receivable	1.35	1.33	1.41	1.13	4.07	0.77
Other Receivables	1.61	0.29	0.18	0	0	0
Receivables	2.96	1.61	1.59	1.14	4.07	0.77
Inventory	2.26	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	28.07	30.26	15.34	15.15	20.11	10.44
Property, Plant & Equipment	51.81	48.62	34.91	32.52	25	24.82
Total Assets	79.88	78.88	50.24	47.67	45.11	35.26
Accounts Payable	0.79	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	1.01	0.84	0.58	0.53	0.5	0.47
Current Portion of Leases	1.33	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	3.42	1.3	0.97	0.61	0.49	0.3
Total Current Liabilities	6.55	6.55	5.29	5.14	7.61	3.32
Long-Term Debt	11.26	11.34	6.43	7.03	7.62	8.22
Long-Term Leases	13.34	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	31.16	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	17.42	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	47.74	46.97	29.4	26.68	23.14	19.02
Minority Interest	0.98	0.86	0.62	0.28	0.97	0.02
Shareholders' Equity	48.72	47.82	30.03	26.96	24.11	19.04
Total Liabilities & Equity	79.88	78.88	50.24	47.67	45.11	35.26
Total Debt	26.94	26.68	16.69	17.12	14.68	14.11
Net Cash (Debt)	-4.09	-0.7	-6.59	-6.01	-0.27	-5.99
Net Cash Per Share	-0.02	-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	21.52	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	47.74	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.