BVMF:BRST3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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 & Equivalents	82.15	238.79	323.21	201.4	944.68
Short-Term Investments	786.83	379.26	180.87	391.54	28.17
Cash & Short-Term Investments	868.98	618.05	504.08	592.94	972.84
Cash Growth	40.60%	22.61%	-14.99%	-39.05%	725.84%
Accounts Receivable	208.64	183.22	163.11	136.91	113.67
Other Receivables	67.03	42.33	35.04	38.18	41.75
Receivables	275.67	225.54	198.14	175.09	155.42
Inventory	18.68	10.93	8.79	5.45	3.71
Prepaid Expenses	25.51	14.1	1.96	1.4	1.84
Other Current Assets	8.79	8.4	7.93	2.6	13.14
Total Current Assets	1,198	877.01	720.91	777.48	1,147
Property, Plant & Equipment	3,072	2,752	2,091	1,759	1,207
Long-Term Investments	4.17	-	-	-	52.15
Other Intangible Assets	316.63	307.36	313.2	305.52	291.53
Long-Term Accounts Receivable	7.38	5.76	0.2	-	-
Long-Term Deferred Tax Assets	15.45	10.73	8.37	-	8.25
Other Long-Term Assets	71.93	73.52	61.67	214.43	90.58
Total Assets	4,685	4,026	3,195	3,056	2,797
Accounts Payable	120.95	180.53	98.83	66	172.63
Accrued Expenses	132.3	110.2	87.08	65.4	41.36
Short-Term Debt	-	-	-	72.35	-
Current Portion of Long-Term Debt	457.75	423.69	115.02	172.9	225.77
Current Portion of Leases	46.81	31.97	14.61	14.23	7.93
Current Income Taxes Payable	1.86	4.96	2.02	7.55	19.06
Current Unearned Revenue	5.5	-	-	-	-
Other Current Liabilities	39.6	31.18	20.57	53.73	46.14
Total Current Liabilities	804.76	782.53	338.13	452.14	512.89
Long-Term Debt	1,945	1,468	1,087	1,042	808.42
Long-Term Leases	68.65	57.88	31.93	24.63	27.43
Long-Term Unearned Revenue	115.29	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	5.71	-
Other Long-Term Liabilities	198.41	197.05	198.9	171.01	164.95
Total Liabilities	3,132	2,505	1,656	1,695	1,514
Common Stock	1,396	1,372	1,343	1,311	1,311
Retained Earnings	63.74	43.44	71.83	49.73	-
Comprehensive Income & Other	84.1	101.7	121.01	-	-27.53
Total Common Equity	1,544	1,517	1,536	1,361	1,283
Minority Interest	9.59	3.55	3.55	-	-
Shareholders' Equity	1,553	1,521	1,540	1,361	1,283
Total Liabilities & Equity	4,685	4,026	3,195	3,056	2,797
Total Debt	2,518	1,981	1,248	1,326	1,070
Net Cash (Debt)	-1,649	-1,363	-744.17	-732.97	-96.71
Net Cash Per Share	-3.77	-3.11	-1.85	-0.54	-0.08
Filing Date Shares Outstanding	438.01	438.01	1,369	1,351	1,232
Total Common Shares Outstanding	438.01	438.01	1,369	1,351	1,232
Working Capital	392.86	94.49	382.78	325.34	634.07
Book Value Per Share	3.52	3.46	1.12	1.01	1.04
Tangible Book Value	1,227	1,210	1,223	1,055	991.94
Tangible Book Value Per Share	2.80	2.76	0.89	0.78	0.81
Land	41.1	-	-	-	11.53
Buildings	87.56	-	-	-	150.06
Machinery	2,992	-	-	-	661
Construction In Progress	161.22	-	-	-	277.54
Leasehold Improvements	258.88	-	-	-	0.77

Source: S&P Global Market Intelligence. Standard template. Financial Sources.