Kits Eyecare Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	19.15	16.04	18.79	20.51	2.31	3.4
Cash & Short-Term Investments	19.15	16.04	18.79	20.51	2.31	3.4
Cash Growth	-0.78%	-14.64%	-8.36%	788.43%	-32.08%	-
Accounts Receivable	2.03	1.69	0.85	0.44	1	0.85
Other Receivables	0.01	0.12	0.07	0.42	0.11	-
Receivables	2.04	1.8	0.92	0.86	1.11	0.85
Inventory	17.09	15.41	16.41	13.49	5.81	2.84
Prepaid Expenses	0.68	0.73	0.88	0.86	1.09	0.13
Total Current Assets	38.95	33.98	37	35.71	10.31	7.21
Property, Plant & Equipment	10.66	8.65	10.04	10.93	1.57	1.11
Goodwill	38.64	37.86	38.77	36.29	36.45	37.18
Other Intangible Assets	1.13	1.47	2.94	4.46	6.13	7.89
Long-Term Deferred Tax Assets	5.52	5.68	5.12	3.55	0.21	0.01
Total Assets	94.9	87.64	93.87	90.94	54.66	53.38
Accounts Payable	22.54	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	3.02	3.03	3.1	3.05	-	-
Current Portion of Leases	0.8	0.69	0.62	0.55	0.21	0.13
Current Income Taxes Payable	0.47	0.41	0.42	0.4	0.4	0.37
Current Unearned Revenue	5.61	4.43	3.49	2.53	2.25	1.83
Total Current Liabilities	32.45	24.52	24.44	16.82	34.57	30.58
Long-Term Debt	4.5	6.69	10.04	13.04	14.05	10.28
Long-Term Leases	4.64	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	41.58	36.2	40.16	36.16	50.93	47.18
Common Stock	78.24	77.39	76.99	76.59	3.82	3.82
Additional Paid-In Capital	3.15	3.04	2.86	1.94	0.94	0.13
Retained Earnings	-27.53	-27.91	-25.7	-21.15	-6.53	0.05
Comprehensive Income & Other	-0.54	-1.07	-0.44	-2.6	-2.31	-1.3
Total Common Equity	53.32	51.45	53.71	54.79	-4.07	2.71
Shareholders' Equity	53.32	51.45	53.71	54.79	3.73	6.21
Total Liabilities & Equity	94.9	87.64	93.87	90.94	54.66	53.38
Total Debt	12.95	15.39	19.44	22.94	36.38	34.15
Net Cash (Debt)	6.2	0.65	-0.65	-2.44	-34.07	-30.75
Net Cash Per Share	0.20	0.02	-0.02	-0.08	-3.70	-4.35
Filing Date Shares Outstanding	31.58	31.44	31.32	31.16	31	9.2
Total Common Shares Outstanding	31.58	31.44	31.32	31.16	9.2	9.2
Working Capital	6.51	9.46	12.56	18.89	-24.26	-23.37
Book Value Per Share	1.69	1.64	1.72	1.76	-0.44	0.29
Tangible Book Value	13.55	12.12	12	14.04	-46.65	-42.36
Tangible Book Value Per Share	0.43	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	-
Leasehold Improvements	-	0.87	0.87	0.8	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.