Kits Eyecare Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Year Ending	TTM	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	18.39	16.04	18.79	20.51	2.31	3.4
Cash & Short-Term Investments	18.39	16.04	18.79	20.51	2.31	3.4
Cash Growth	-6.03%	-14.64%	-8.36%	788.43%	-32.08%	-
Accounts Receivable	1.53	1.69	0.85	0.44	1	0.85
Other Receivables	0.01	0.12	0.07	0.42	0.11	-
Total Receivables	1.54	1.8	0.92	0.86	1.11	0.85
Inventory	15.66	15.41	16.41	13.49	5.81	2.84
Prepaid Expenses	0.9	0.73	0.88	0.86	1.09	0.13
Total Current Assets	36.49	33.98	37	35.71	10.31	7.21
Gross Property, Plant & Equipment	-	13.55	13.31	12.22	1.94	1.22
Accumulated Depreciation	-	-4.9	-3.28	-1.28	-0.37	-0.12
Net Property, Plant & Equipment	10.52	8.65	10.04	10.93	1.57	1.11
Goodwill	38.79	37.86	38.77	36.29	36.45	37.18
Other Intangible Assets	1.14	1.47	2.94	4.46	6.13	7.89
Long-Term Deferred Tax Assets	5.8	5.68	5.12	3.55	0.21	0.01
Total Assets	92.73	87.64	93.87	90.94	54.66	53.38
Accounts Payable	20.44	12.89	14.47	8.36	9.62	4.86
Accrued Expenses	-	3.07	2.34	1.94	0.78	0.19
Short-Term Debt	-	-	-	-	21.32	23.2
Current Portion of Long-Term Debt	3.06	3.03	3.1	3.05	-	-
Current Portion of Leases	0.78	0.69	0.62	0.55	0.21	0.13
Current Income Taxes Payable	0.42	0.41	0.42	0.4	0.4	0.37
Current Unearned Revenue	4.66	4.43	3.49	2.53	2.25	1.83
Total Current Liabilities	29.36	24.52	24.44	16.82	34.57	30.58
Long-Term Debt	5.92	6.69	10.04	13.04	14.05	10.28
Long-Term Leases	5.04	4.98	5.67	6.3	0.8	0.55
Long-Term Deferred Tax Liabilities	-	-	-	-	1.51	1.87
Other Long-Term Liabilities	-	-	-	-	-	3.91
Total Liabilities	40.32	36.2	40.16	36.16	50.93	47.18
Common Stock	77.44	77.39	76.99	76.59	3.82	3.82
Additional Paid-In Capital	3.25	3.04	2.86	1.94	0.94	0.13
Retained Earnings	-27.85	-27.91	-25.7	-21.15	-6.53	0.05
Comprensive Income & Other	-0.43	-1.07	-0.44	-2.6	-2.31	-1.3
Total Common Equity	52.42	51.45	53.71	54.79	-4.07	2.71
Shareholders' Equity	52.42	51.45	53.71	54.79	3.73	6.21
Total Liabilities & Equity	92.73	87.64	93.87	90.94	54.66	53.38
Total Debt	14.8	15.39	19.44	22.94	36.38	34.15
Net Cash (Debt)	3.6	0.65	-0.65	-2.44	-34.07	-30.75
Net Cash Growth	247.44%	-	-	-	-	-
Net Cash Per Share	0.11	0.02	-0.02	-0.08	-3.70	-4.35
Filing Date Shares Outstanding	31.45	31.44	31.32	31.16	31	9.2
Total Common Shares Outstanding	31.45	31.44	31.32	31.16	9.2	9.2
Working Capital	7.13	9.46	12.56	18.89	-24.26	-23.37
Book Value Per Share	1.67	1.64	1.72	1.76	-0.44	0.29
Tangible Book Value	12.49	12.12	12	14.04	-46.65	-42.36
Tangible Book Value Per Share	0.40	0.39	0.38	0.45	-5.07	-4.60
Buildings	-	0.17	0.05	0.05	0.04	-
Machinery	-	4.14	3.81	3.33	0.55	0.42
Construction In Progress	-	-	-	-	0.01	-

Source: S&P Capital IQ. Standard template.