Alupar Investimento S.A. (BVMF:ALUP3)
Brazil · Delayed Price · Currency is BRL 11.75
-0.21 (-1.76%)
Nov 9, 2026, 3:07 PM GMT-3
Alupar Investimento Cash Flow Statement
Financials in millions BRL. Fiscal year is January - December.
Millions BRL. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Net Income | 1,031 | 1,216 | 1,086 | 694.06 | 918.47 | 1,115 |
Depreciation & Amortization | 213.31 | 185.79 | 178.16 | 153.91 | 149.58 | 139.56 |
Loss (Gain) on Equity Investments | -68.46 | -301.19 | -149 | -41.17 | -5.97 | -5.26 |
Asset Writedown | 7.01 | 18.93 | -2.71 | 12.42 | 7.77 | 3.08 |
Change in Accounts Receivable | 3,084 | 2,960 | 2,690 | 2,642 | 2,575 | -2,983 |
Change in Inventory | 18.26 | -0.71 | 0.51 | -1.08 | -0.96 | -0.39 |
Change in Accounts Payable | 197.07 | -4.64 | 3.75 | -47.5 | 40.73 | -196.54 |
Change in Income Taxes | -139.13 | -48.2 | -32.6 | -28.8 | 13.44 | 24.17 |
Change in Unearned Revenue | 61.23 | 129.05 | 189.37 | 154.19 | 116.33 | - |
Change in Other Net Operating Assets | -199.61 | -168.69 | 23.94 | -14.77 | -35.95 | -14.45 |
Other Operating Activities | -2,646 | -1,968 | -1,712 | -1,147 | -1,464 | 2,973 |
Operating Cash Flow | 1,558 | 2,018 | 2,275 | 2,377 | 2,314 | 1,055 |
Operating Cash Flow Growth | -27.75% | -11.30% | -4.27% | 2.72% | 119.27% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Capital Expenditures | -162.34 | -91 | -95.66 | -360.41 | -838.59 | -214.78 |
Cash Acquisitions | -79.21 | -79.21 | - | -2.72 | -288.81 | - |
Sale (Purchase) of Intangibles | -15.62 | -10.81 | -35.85 | -17.6 | -17.26 | -17.1 |
Investment in Securities | -1,482 | 390.72 | -477.68 | 183.36 | -99.91 | -217 |
Other Investing Activities | -31 | -19.37 | 33.52 | - | - | - |
Investing Cash Flow | -1,770 | 190.33 | -575.66 | -197.37 | -1,245 | -448.88 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Long-Term Debt Issued | - | 2,818 | 3,368 | 706.86 | 2,627 | 1,472 |
Long-Term Debt Repaid | - | -3,092 | -3,037 | -762.36 | -1,362 | -907.04 |
Lease Payments | -5.89 | -8.9 | -11.74 | -10.36 | -10.88 | -11.79 |
Net Debt Issued (Repaid) | 2,291 | -273.75 | 330.99 | -55.5 | 1,265 | 564.85 |
Issuance of Common Stock | - | - | 1.82 | 10.66 | - | 36.53 |
Common Dividends Paid | -788.19 | -875.62 | -951.95 | -1,113 | -1,064 | -879.17 |
Other Financing Activities | -1,116 | -1,183 | -1,123 | -1,061 | -788.46 | -623.54 |
Financing Cash Flow | 386.06 | -2,332 | -1,742 | -2,219 | -587.07 | -901.33 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Foreign Exchange Rate Adjustments | 16.96 | 2.65 | 26.66 | 12.23 | -8.7 | -2.46 |
Net Cash Flow | 190.81 | -121.35 | -15.98 | -27.27 | 473.36 | -297.49 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 |
Free Cash Flow | 1,396 | 1,927 | 2,180 | 2,016 | 1,475 | 840.4 |
Free Cash Flow Growth | -32.62% | -11.59% | 8.10% | 36.69% | 75.52% | - |
Free Cash Flow Margin | 26.72% | 43.82% | 54.46% | 60.89% | 38.48% | 16.06% |
Free Cash Flow Per Share | - | 5.91 | 6.69 | 6.19 | 4.47 | 2.55 |
Levered Free Cash Flow | 1,619 | 1,139 | 489.89 | 343.5 | 39.54 | 792.11 |
Unlevered Free Cash Flow | 2,461 | 1,967 | 1,254 | 1,072 | 777.56 | 1,345 |
Free Cash Flow After Leases | 1,390 | 1,918 | 2,168 | 2,006 | 1,464 | 828.61 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 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 Interest Paid | 1,183 | 1,183 | 1,123 | 1,061 | 815.11 | 624.57 |
Cash Income Tax Paid | 142.87 | 142.87 | 130.26 | 129.38 | 114.05 | 91.89 |
Change in Working Capital | 3,021 | 2,867 | 2,875 | 2,704 | 2,708 | -3,171 |