Kits Eyecare Balance Sheet

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

Millions CAD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	27.39	29.82	19.27	16.04	18.79	20.51
Short-Term Investments	-	3.86	-	-	-	-
Cash & Short-Term Investments	27.39	33.67	19.27	16.04	18.79	20.51
Cash Growth	51.17%	74.74%	20.14%	-14.64%	-8.36%	788.43%
Accounts Receivable	2.75	2.36	2.5	1.79	0.9	0.44
Other Receivables	0.01	0.01	0.03	0.01	0.02	0.42
Total Trade Receivables	2.76	2.36	2.53	1.8	0.92	0.86
Inventory	25.46	23.67	22.49	15.41	16.41	13.49
Other Current Assets	1.28	0.98	0.79	0.73	0.88	0.86
Total Current Assets	56.89	60.69	45.08	33.98	37	35.71
Net Property, Plant & Equipment	9.82	9.12	10.86	8.65	10.04	10.93
Other Intangible Assets	1.14	1.13	1.15	1.47	2.94	4.46
Goodwill	40.68	39.23	41.19	37.86	38.77	36.29
Other Long-Term Assets	1.18	2.79	4.76	5.68	5.12	3.55
Total Assets	109.71	112.96	103.02	87.64	93.87	90.94
Accounts Payable	23.49	26.5	25.26	15.96	16.81	10.3
Short-Term Debt	-	10.28	5.38	3.03	3.1	3.05
Current Portion of Leases	0.89	0.83	0.84	0.69	0.62	0.55
Unearned Revenue	7.38	7.35	6.83	4.43	3.49	2.53
Other Current Liabilities	0.44	0.43	0.45	0.41	0.42	0.4
Total Current Liabilities	32.2	45.37	38.75	24.52	24.44	16.82
Long-Term Debt	-	-	1.78	6.69	10.04	13.04
Long-Term Leases	4.26	4.72	4.6	4.98	5.67	6.3
Other Long-Term Liabilities	0.45	0.55	-	-	-	-
Total Long-Term Liabilities	4.71	5.27	6.38	11.67	15.72	19.34
Total Liabilities	36.91	50.65	45.13	36.2	40.16	36.16
Common Stock	86.35	81.77	78.16	77.39	76.99	76.59
Additional Paid-in Capital	3.47	2.45	3.13	3.04	2.86	1.94
Accumulated Other Comprehensive Income	1.24	-0.22	1.4	-1.07	-0.44	-2.6
Retained Earnings	-18.26	-21.69	-24.8	-27.91	-25.7	-21.15
Shareholders' Equity	72.8	62.31	57.89	51.45	53.71	54.79
Total Liabilities & Equity	109.71	112.96	103.02	87.64	93.87	90.94
Total Debt	5.15	15.82	12.6	15.39	19.44	22.94
Net Cash (Debt)	22.23	17.85	6.67	0.65	-0.65	-2.44
Net Cash Growth	113.95%	167.61%	932.66%	-	-	-
Net Cash Per Share	0.65	0.53	0.20	0.02	-0.02	-0.08
Book Value	72.8	62.31	57.89	51.45	53.71	54.79
Book Value Per Share	2.14	1.84	1.72	1.64	1.77	1.84
Tangible Book Value	30.98	21.95	15.56	12.12	12	14.04
Tangible Book Value Per Share	0.91	0.65	0.46	0.39	0.40	0.47