Cogna Educação S.A. (BVMF: COGN3)

Cogna Educação 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	67.46	624.48	121.77	1,601	2,205	371.68
Short-Term Investments	1,059	1,167	2,007	2,425	1,976	453.95
Cash & Short-Term Investments	1,126	1,791	2,129	4,027	4,182	825.64
Cash Growth	-13.10%	-15.86%	-47.13%	-3.71%	406.49%	-68.05%
Accounts Receivable	2,045	2,266	2,011	2,026	1,877	2,587
Other Receivables	426.78	345.69	400.19	424.84	381.18	582.09
Receivables	2,472	2,612	2,411	2,451	2,258	3,169
Inventory	523.76	476.61	426.32	366.28	366.41	407.12
Prepaid Expenses	-	104.68	93.28	-	-	-
Other Current Assets	99.68	64.17	-	124.47	2,466	77.08
Total Current Assets	4,221	5,048	5,060	6,968	9,272	4,478
Property, Plant & Equipment	3,709	3,771	4,059	4,201	4,344	5,855
Long-Term Investments	114.14	120.4	144.02	15.45	16.48	25.65
Other Intangible Assets	14,802	14,968	15,152	15,576	15,018	20,522
Long-Term Accounts Receivable	122.54	128.9	306.04	251.59	443.29	754.69
Long-Term Deferred Tax Assets	696.5	665.36	1,175	904.16	838.34	776.73
Other Long-Term Assets	201.23	434.02	501.16	596.51	851.19	1,705
Total Assets	23,867	25,136	26,397	28,513	30,784	34,118
Accounts Payable	1,089	1,350	1,146	964.22	818.4	879.09
Accrued Expenses	437.38	485.87	483.55	475.55	429.45	567.75
Current Portion of Long-Term Debt	665.15	1,455	2,038	2,121	2,049	579.53
Current Portion of Leases	175.34	155.73	146.5	137.92	120.08	147.77
Current Income Taxes Payable	17.93	29.45	22.54	28.49	39.28	61.02
Current Unearned Revenue	123.62	161.42	192.77	176.13	195.2	318.41
Other Current Liabilities	109.34	35.55	39.74	185.12	1,610	197.06
Total Current Liabilities	2,618	3,673	4,069	4,088	5,262	2,751
Long-Term Debt	3,401	3,482	3,176	4,746	5,172	7,505
Long-Term Leases	2,706	2,685	2,867	2,889	2,912	3,874
Long-Term Deferred Tax Liabilities	788.75	808.32	907.16	669.26	495.94	786.95
Other Long-Term Liabilities	1,728	1,781	2,136	2,350	2,656	3,367
Total Liabilities	11,242	12,430	13,155	14,742	16,499	18,283
Common Stock	7,668	7,668	7,668	7,668	7,668	5,112
Retained Earnings	-45.96	-	-	-	-	4,442
Treasury Stock	-6.13	-12.15	-8.26	-57.81	-99.1	-121.43
Comprehensive Income & Other	4,001	4,010	4,517	5,117	5,641	6,400
Total Common Equity	11,616	11,665	12,177	12,727	13,209	15,832
Minority Interest	1,009	1,041	1,065	1,044	1,076	2.86
Shareholders' Equity	12,625	12,706	13,241	13,771	14,285	15,835
Total Liabilities & Equity	23,867	25,136	26,397	28,513	30,784	34,118
Total Debt	6,948	7,778	8,227	9,894	10,254	12,106
Net Cash (Debt)	-5,821	-5,941	-6,047	-5,867	-6,072	-11,280
Net Cash Per Share	-3.11	-3.17	-3.22	-3.14	-3.28	-6.80
Filing Date Shares Outstanding	1,873	1,872	1,875	1,874	1,869	1,635
Total Common Shares Outstanding	1,873	1,872	1,875	1,874	1,869	1,635
Working Capital	1,604	1,376	990.45	2,880	4,010	1,728
Book Value Per Share	6.20	6.23	6.50	6.79	7.07	9.68
Tangible Book Value	-3,186	-3,302	-2,976	-2,849	-1,809	-4,690
Tangible Book Value Per Share	-1.70	-1.76	-1.59	-1.52	-0.97	-2.87
Land	72.36	78.46	-	-	-	-
Buildings	1,567	1,528	-	-	-	-
Machinery	897.06	869.25	-	-	-	-
Construction In Progress	28.18	33.17	-	-	-	-

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