Topicus.com Inc. (TSXV:TOI)

Topicus.com Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	249.25	206.16	179.06	136.77	75.33	55.64
Trading Asset Securities	0	-	0	0	0.01	0
Cash & Short-Term Investments	249.26	206.16	179.06	136.77	75.33	55.64
Cash Growth	6.63%	15.13%	30.92%	81.56%	35.40%	95.11%
Accounts Receivable	215.09	188.21	178.92	136.83	103.32	59.25
Other Receivables	20.75	14.19	22.08	8.21	2.4	2.57
Receivables	235.83	202.4	201	145.04	105.72	61.82
Inventory	7.42	4.93	4.52	1.42	0.57	0.38
Prepaid Expenses	53.68	40.92	33.17	26.57	19.37	11.89
Other Current Assets	3.89	0	-0	-	-	-
Total Current Assets	550.08	454.4	417.74	309.8	200.99	129.72
Property, Plant & Equipment	122.52	97.57	79.76	72.57	68.49	58.28
Long-Term Investments	423.47	2.55	2.41	2.13	1	0.1
Goodwill	279.79	250.47	235.72	222.33	191.07	134.47
Other Intangible Assets	915.65	701.54	669.33	653.09	554.29	312.76
Long-Term Accounts Receivable	8.14	9.27	11.21	14.81	5.5	3.62
Long-Term Deferred Tax Assets	25.61	19.91	16.41	19.98	6.83	1.95
Long-Term Deferred Charges	0.12	0.16	0.21	0.09	0.16	0.23
Other Long-Term Assets	-	0	-	-	-	0
Total Assets	2,325	1,536	1,433	1,295	1,028	641.14
Accounts Payable	253.15	248.89	210	171.97	134.85	96.1
Accrued Expenses	1.78	1.47	1.42	2.46	1.15	1.28
Short-Term Debt	132.59	217.5	152.62	158.35	142.22	19.48
Current Portion of Long-Term Debt	9.91	8.22	8.46	74.18	-	-
Current Portion of Leases	28.69	23.63	20.61	18.82	16.23	13.95
Current Income Taxes Payable	29.84	18.23	20.07	11.47	11.4	12.58
Current Unearned Revenue	319.82	166.59	138.85	116.99	82.18	59.72
Other Current Liabilities	22.54	15.66	14	15.9	10.77	13.82
Total Current Liabilities	798.32	700.19	566.04	570.14	398.79	216.94
Long-Term Debt	341.27	49.3	64.62	41.28	96.11	32.57
Long-Term Leases	67.48	53.19	41.52	36.63	38.96	37.15
Long-Term Unearned Revenue	6.42	6.63	2.45	2.69	1.27	0.92
Long-Term Deferred Tax Liabilities	199.53	145.91	137.16	150.52	125	79.96
Other Long-Term Liabilities	86	49.25	28.52	25.75	12.56	8.91
Total Liabilities	1,499	1,004	840.3	827.01	672.69	376.46
Common Stock	39.41	39.41	39.41	39.41	2,087	39.41
Retained Earnings	338.6	266.28	297.38	226.92	-1,782	138.57
Comprehensive Income & Other	125.67	5.58	2.39	-0.23	-1,010	-1.41
Total Common Equity	503.68	311.28	339.18	266.1	-705.6	176.58
Minority Interest	322.69	220.12	253.3	201.69	1,061	88.11
Shareholders' Equity	826.36	531.4	592.48	467.78	355.63	264.68
Total Liabilities & Equity	2,325	1,536	1,433	1,295	1,028	641.14
Total Debt	579.94	351.84	287.83	329.27	293.52	103.16
Net Cash (Debt)	-330.68	-145.68	-108.77	-192.5	-218.19	-47.52
Net Cash Per Share	-2.55	-1.12	-0.84	-2.39	-3.45	-0.40
Filing Date Shares Outstanding	83.34	83.07	81.89	81.89	79.92	39.41
Total Common Shares Outstanding	83.34	83.07	81.89	81.89	79.92	59.08
Working Capital	-248.24	-245.79	-148.29	-260.35	-197.81	-87.22
Book Value Per Share	6.04	3.75	4.14	3.25	-8.83	2.99
Tangible Book Value	-691.76	-640.74	-565.86	-609.32	-1,451	-270.65
Tangible Book Value Per Share	-8.30	-7.71	-6.91	-7.44	-18.15	-4.58
Buildings	-	1.47	1.43	1.31	1.34	-
Machinery	-	47.76	42.76	37.93	31.38	18.82
Leasehold Improvements	-	7.69	7.05	6.07	5.42	4.02

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.