ClearSale S.A. (BVMF: CLSA3)

ClearSale Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	361.88	388.8	479.58	744.39	55.19	23.62
Trading Asset Securities	-	-	1.57	1.54	3.08	-
Cash & Short-Term Investments	366.03	388.8	481.15	745.93	58.28	23.62
Cash Growth	-17.80%	-19.19%	-35.50%	1179.96%	146.69%	209.66%
Accounts Receivable	118.35	118.07	137.19	106.41	81.47	51.95
Other Receivables	9.59	29.92	31.97	27.22	9.04	5.92
Receivables	127.94	147.99	169.16	133.63	90.52	57.87
Other Current Assets	27.35	19.34	8.51	5.98	5.96	2.89
Total Current Assets	521.32	556.12	658.82	885.53	154.76	84.38
Property, Plant & Equipment	22.25	28.64	20.68	24.08	16.82	13.89
Long-Term Investments	-	-	-	3.09	-	-
Goodwill	64.95	62.61	63.84	-	-	-
Other Intangible Assets	234.47	213.71	160.69	64.75	36.98	26.67
Long-Term Deferred Tax Assets	21.82	17.43	4.08	8.25	5.72	3.62
Other Long-Term Assets	2.37	2.67	7.38	2.3	3.27	1.54
Total Assets	870.07	881.17	915.49	988	217.53	130.09
Accounts Payable	33.78	29.1	28.65	27.92	15.75	3.99
Accrued Expenses	78.49	70.41	61.31	68.54	44.38	24.34
Current Portion of Long-Term Debt	11.62	23.41	35.34	40.99	29.34	12.27
Current Portion of Leases	5.83	6.55	0.6	3.07	2.8	2.29
Current Income Taxes Payable	-	-	0.54	1.56	4.46	6.38
Other Current Liabilities	17.12	13.84	5.77	0.32	9.93	4.86
Total Current Liabilities	146.83	143.31	132.21	142.41	106.66	54.13
Long-Term Debt	-	1.67	24.04	61.86	70.04	26.64
Long-Term Leases	8.8	9.26	2.98	2.51	5.19	7.99
Other Long-Term Liabilities	7.16	6.01	11.02	3.94	21.75	8.26
Total Liabilities	162.78	160.25	170.24	210.71	203.64	97.02
Common Stock	789.38	789.38	789.38	789.37	9.26	9.26
Retained Earnings	-139.83	-120.36	-92.36	-62.07	20.52	31.1
Comprensive Income & Other	57.74	51.91	48.23	50	-15.88	-7.28
Shareholders' Equity	707.29	720.92	745.25	777.3	13.89	33.07
Total Liabilities & Equity	870.07	881.17	915.49	988	217.53	130.09
Total Debt	26.24	40.88	62.96	108.43	107.37	49.19
Net Cash (Debt)	339.79	347.92	418.2	637.5	-49.1	-25.57
Net Cash Growth	-14.99%	-16.81%	-34.40%	-	-	-
Net Cash Per Share	1.81	1.85	2.23	3.78	-0.32	-1.29
Filing Date Shares Outstanding	187.93	187.93	187.93	187.93	156.12	19.63
Total Common Shares Outstanding	187.93	187.93	187.93	187.93	154.42	19.63
Working Capital	374.5	412.81	526.62	743.12	48.1	30.25
Book Value Per Share	3.76	3.84	3.97	4.14	0.09	1.68
Tangible Book Value	407.86	444.61	520.73	712.55	-23.08	6.4
Tangible Book Value Per Share	2.17	2.37	2.77	3.79	-0.15	0.33
Machinery	19.67	25.28	33.04	31.38	16.89	-
Construction In Progress	-	-	2.43	-	-	-
Leasehold Improvements	6.46	6.42	0.1	2.63	3.03	-

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