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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	276.06	206.16	179.06	136.77	75.33	55.64
Trading Asset Securities	0.47	-	0	0	0.01	0
Cash & Short-Term Investments	276.53	206.16	179.06	136.77	75.33	55.64
Cash Growth	17.87%	15.13%	30.92%	81.56%	35.40%	95.11%
Accounts Receivable	195.89	188.21	178.92	136.83	103.32	59.25
Other Receivables	18.99	14.19	22.08	8.21	2.4	2.57
Receivables	214.88	202.4	201	145.04	105.72	61.82
Inventory	8.38	4.93	4.52	1.42	0.57	0.38
Prepaid Expenses	53.84	40.92	33.17	26.57	19.37	11.89
Other Current Assets	101.69	0	-0	-	-	-
Total Current Assets	903.79	454.4	417.74	309.8	200.99	129.72
Property, Plant & Equipment	120.87	97.57	79.76	72.57	68.49	58.28
Long-Term Investments	195.53	2.55	2.41	2.13	1	0.1
Goodwill	281.56	250.47	235.72	222.33	191.07	134.47
Other Intangible Assets	890.68	701.54	669.33	653.09	554.29	312.76
Long-Term Accounts Receivable	9.46	9.27	11.21	14.81	5.5	3.62
Long-Term Deferred Tax Assets	24.92	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	-	-	-	0
Total Assets	2,427	1,536	1,433	1,295	1,028	641.14
Accounts Payable	304.94	248.89	210	171.97	134.85	96.1
Accrued Expenses	1.67	1.47	1.42	2.46	1.15	1.28
Short-Term Debt	389.68	217.5	152.62	158.35	142.22	19.48
Current Portion of Long-Term Debt	14.25	8.22	8.46	74.18	-	-
Current Portion of Leases	29.38	23.63	20.61	18.82	16.23	13.95
Current Income Taxes Payable	33.53	18.23	20.07	11.47	11.4	12.58
Current Unearned Revenue	239.32	166.59	138.85	116.99	82.18	59.72
Other Current Liabilities	20.62	15.66	14	15.9	10.77	13.82
Total Current Liabilities	1,033	700.19	566.04	570.14	398.79	216.94
Long-Term Debt	339.81	49.3	64.62	41.28	96.11	32.57
Long-Term Leases	66.2	53.19	41.52	36.63	38.96	37.15
Long-Term Unearned Revenue	5.99	6.63	2.45	2.69	1.27	0.92
Long-Term Deferred Tax Liabilities	195.25	145.91	137.16	150.52	125	79.96
Other Long-Term Liabilities	87.8	49.25	28.52	25.75	12.56	8.91
Total Liabilities	1,728	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	260.4	266.28	297.38	226.92	-1,782	138.57
Comprehensive Income & Other	122.41	5.58	2.39	-0.23	-1,010	-1.41
Total Common Equity	422.22	311.28	339.18	266.1	-705.6	176.58
Minority Interest	276.27	220.12	253.3	201.69	1,061	88.11
Shareholders' Equity	698.49	531.4	592.48	467.78	355.63	264.68
Total Liabilities & Equity	2,427	1,536	1,433	1,295	1,028	641.14
Total Debt	839.32	351.84	287.83	329.27	293.52	103.16
Net Cash (Debt)	-562.79	-145.68	-108.77	-192.5	-218.19	-47.52
Net Cash Per Share	-4.33	-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	-129.61	-245.79	-148.29	-260.35	-197.81	-87.22
Book Value Per Share	5.07	3.75	4.14	3.25	-8.83	2.99
Tangible Book Value	-750.01	-640.74	-565.86	-609.32	-1,451	-270.65
Tangible Book Value Per Share	-9.00	-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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.