Alupar Investimento S.A. (BVMF:ALUP3)

Alupar Investimento Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	759.84	685.88	807.23	823.21	850.48	377.12
Short-Term Investments	4,707	155.04	165.13	155.38	138.09	0.97
Trading Asset Securities	-	1,757	1,537	1,185	1,005	839.6
Accounts Receivable	2,637	2,441	2,382	2,274	2,239	2,093
Other Receivables	353.61	251.35	208.34	178.97	173.3	98.88
Inventory	11.02	10.47	9.77	10.28	9.2	8.25
Prepaid Expenses	10.25	-	-	-	13.6	8.25
Other Current Assets	377.25	924.47	1,134	793.65	963.32	974.78
Total Current Assets	8,856	6,226	6,244	5,420	5,392	4,401
Property, Plant & Equipment	5,831	5,878	5,996	5,590	5,324	4,710
Other Intangible Assets	679.9	447	364.83	268.01	269.69	281.56
Long-Term Investments	912.61	861.67	399.31	234	169.12	263.88
Long-Term Deferred Tax Assets	169.22	173.79	110.61	58.8	53.27	20.21
Long-Term Accounts Receivable	19,222	18,374	17,458	16,741	16,620	15,928
Other Long-Term Assets	178.18	154.16	116.01	124.75	105.73	115.85
Total Assets	35,849	32,114	30,689	28,436	27,934	25,720

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	354.77	186.27	190.97	188.48	235.59	195.55
Accrued Expenses	244.3	207.67	191.47	186.13	199.87	160.17
Short-Term Debt	-	59.11	27.67	88.07	-	247.18
Current Portion of Long-Term Debt	2,182	1,386	1,941	2,047	1,151	704.02
Current Portion of Leases	5.95	6	9.41	8.08	8.53	9.71
Current Income Taxes Payable	148.85	49.33	61.46	63.55	100.2	65.55
Other Current Liabilities	533.9	650.45	631.64	666.93	862.98	1,065
Total Current Liabilities	3,500	2,544	3,054	3,249	2,558	2,448
Long-Term Debt	12,986	11,143	10,714	9,639	10,494	9,097
Long-Term Leases	16.68	18.09	37.14	38.01	36.26	38.71
Long-Term Unearned Revenue	611.32	598.05	487.78	276.67	116.5	-
Long-Term Deferred Tax Liabilities	3,406	3,333	2,881	2,891	2,701	2,572
Other Long-Term Liabilities	2,012	1,902	1,791	1,714	1,657	1,563
Total Liabilities	22,532	19,538	18,966	17,807	17,562	15,718

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4,023	4,023	3,674	3,311	2,982	2,982
Retained Earnings	5,564	4,964	4,460	3,997	3,979	3,482
Comprehensive Income & Other	81.38	176.63	106.51	48.07	-2.77	86.9
Total Common Equity	9,669	9,164	8,240	7,356	6,958	6,551
Minority Interest	3,648	3,413	3,483	3,273	3,414	3,450
Shareholders' Equity	13,317	12,577	11,724	10,629	10,372	10,002
Total Liabilities & Equity	35,849	32,114	30,689	28,436	27,934	25,720

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	15,191	12,611	12,730	11,821	11,690	10,096
Net Cash (Debt)	-9,724	-10,013	-10,220	-9,657	-9,697	-8,878
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-	-30.72	-31.38	-29.66	-29.42	-26.93
Filing Date Shares Outstanding	-	329.63	329.63	329.63	329.63	329.63
Total Common Shares Outstanding	-	329.63	329.63	329.63	329.63	329.63
Working Capital	5,356	3,681	3,190	2,171	2,834	1,953
Book Value Per Share	-	27.80	25.00	22.31	21.11	19.87
Tangible Book Value	8,989	8,717	7,875	7,088	6,688	6,270
Tangible Book Value Per Share	-	26.44	23.89	21.50	20.29	19.02
Land	-	104.45	103.75	93.19	89.05	88.87
Buildings	-	1,462	1,474	1,226	1,233	1,256
Machinery	-	4,060	2,976	2,661	2,138	2,142
Construction In Progress	-	91	1,089	1,068	1,186	414.91

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 9, 2026

Data Sources Report a data error