Topicus.com Inc. (TSXV: TOI)

Topicus.com Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	234.6	179.06	136.77	75.33	55.64	28.04
Trading Asset Securities	0	0	0	0.01	0	0.48
Cash & Short-Term Investments	234.61	179.06	136.77	75.33	55.64	28.52
Cash Growth	45.08%	30.92%	81.56%	35.40%	95.11%	90.23%
Accounts Receivable	153.97	178.92	136.83	103.32	59.25	52.31
Other Receivables	16.85	22.08	8.21	2.4	2.57	2.5
Receivables	170.82	201	145.04	105.72	61.82	54.81
Inventory	5.26	4.52	1.42	0.57	0.38	0.4
Prepaid Expenses	46.98	33.17	26.57	19.37	11.89	9.57
Other Current Assets	-0	-0	-	-	-	0
Total Current Assets	457.66	417.74	309.8	200.99	129.72	93.3
Property, Plant & Equipment	87.92	79.76	72.57	68.49	58.28	50.21
Long-Term Investments	2.63	2.41	2.13	1	0.1	0.1
Goodwill	247.29	238.09	222.33	191.07	134.47	107.48
Other Intangible Assets	680	669.33	653.09	554.29	312.76	287.3
Long-Term Accounts Receivable	10.08	11.21	14.81	5.5	3.62	3.6
Long-Term Deferred Tax Assets	20.47	16.41	19.98	6.83	1.95	1.17
Long-Term Deferred Charges	0.23	0.21	0.09	0.16	0.23	0.38
Other Long-Term Assets	-0	0	-	-	0	-
Total Assets	1,506	1,435	1,295	1,028	641.14	543.54
Accounts Payable	182.91	210	171.97	134.85	96.1	83.73
Accrued Expenses	1.31	1.42	2.46	1.15	1.28	1.25
Short-Term Debt	287.64	152.62	158.35	142.22	19.48	49.17
Current Portion of Long-Term Debt	8.55	8.46	74.18	-	-	-
Current Portion of Leases	21.54	20.61	18.82	16.23	13.95	11.55
Current Income Taxes Payable	21.62	20.07	11.47	11.4	12.58	3.58
Current Unearned Revenue	202.88	138.85	116.99	82.18	59.72	43.8
Other Current Liabilities	15.89	14	15.9	10.77	13.82	7.5
Total Current Liabilities	742.34	566.04	570.14	398.79	216.94	200.58
Long-Term Debt	50.59	64.62	41.28	96.11	32.57	32.27
Long-Term Leases	46.79	41.52	36.63	38.96	37.15	30.48
Long-Term Unearned Revenue	6.55	2.45	2.69	1.27	0.92	1.98
Long-Term Deferred Tax Liabilities	142.91	137.16	150.52	125	79.96	71.53
Other Long-Term Liabilities	46.72	30.9	25.75	12.56	8.91	4.31
Total Liabilities	1,036	842.67	827.01	672.69	376.46	341.15
Common Stock	39.41	39.41	39.41	2,087	39.41	59.08
Retained Earnings	232.8	297.38	226.92	-1,782	138.57	144.03
Comprehensive Income & Other	2.65	2.39	-0.23	-1,010	-1.41	-0.71
Total Common Equity	274.86	339.18	266.1	-705.6	176.58	202.4
Minority Interest	195.53	253.3	201.69	1,061	88.11	-
Shareholders' Equity	470.39	592.48	467.78	355.63	264.68	202.4
Total Liabilities & Equity	1,506	1,435	1,295	1,028	641.14	543.54
Total Debt	415.11	287.83	329.27	293.52	103.16	123.48
Net Cash (Debt)	-180.51	-108.77	-192.5	-218.19	-47.52	-94.96
Net Cash Per Share	-1.39	-0.84	-2.39	-3.45	-0.40	-1.55
Filing Date Shares Outstanding	83.07	81.89	81.89	79.92	39.41	59.08
Total Common Shares Outstanding	83.07	81.89	81.89	79.92	59.08	59.08
Working Capital	-284.68	-148.29	-260.35	-197.81	-87.22	-107.27
Book Value Per Share	3.31	4.14	3.25	-8.83	2.99	3.43
Tangible Book Value	-652.44	-568.23	-609.32	-1,451	-270.65	-192.39
Tangible Book Value Per Share	-7.85	-6.94	-7.44	-18.15	-4.58	-3.26
Buildings	-	1.43	1.31	1.34	-	-
Machinery	-	42.76	37.93	31.38	18.82	12.67
Leasehold Improvements	-	7.05	6.07	5.42	4.02	3.65

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