Cogna Educação S.A. (BVMF:COGN3)

Cogna Educação 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	18.06	78.45	94.97	624.48	121.77	1,601
Short-Term Investments	1,413	1,204	1,237	1,167	2,007	2,425
Cash & Short-Term Investments	1,431	1,283	1,332	1,791	2,129	4,027
Cash Growth	51.59%	-3.70%	-25.63%	-15.86%	-47.13%	-3.71%
Accounts Receivable	2,763	2,462	2,421	2,266	2,011	2,026
Other Receivables	295.18	262.29	340.04	345.69	400.19	424.84
Receivables	3,058	2,724	2,761	2,612	2,411	2,451
Inventory	500.46	574.97	429.46	476.61	426.32	366.28
Prepaid Expenses	107.1	-	-	-	93.28	-
Other Current Assets	-	119.67	105.01	168.85	-	124.47
Total Current Assets	5,100	4,702	4,627	5,048	5,060	6,968
Property, Plant & Equipment	3,496	3,531	3,676	3,771	4,059	4,201
Long-Term Investments	42.3	83.24	92.72	120.4	144.02	15.45
Other Intangible Assets	14,808	14,685	14,747	14,968	15,152	15,576
Long-Term Accounts Receivable	-	158.06	92.69	125.32	306.04	251.59
Long-Term Deferred Tax Assets	598.35	605.66	650.7	665.36	1,175	904.16
Other Long-Term Assets	490.91	358.74	314.17	437.61	501.16	596.51
Total Assets	24,534	24,123	24,200	25,136	26,397	28,513

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1,394	1,288	1,082	1,268	1,146	964.22
Accrued Expenses	444.54	451.05	427.65	451.72	450.92	475.55
Current Portion of Long-Term Debt	315.36	400.18	660.21	1,455	2,038	2,121
Current Portion of Leases	220.2	200.44	184.27	155.73	146.5	137.92
Current Income Taxes Payable	61.93	23.22	55.59	29.45	55.16	28.49
Current Unearned Revenue	209.57	225.15	181.71	161.42	192.77	176.13
Other Current Liabilities	61.68	242.54	289.71	151.28	39.74	185.12
Total Current Liabilities	2,707	2,830	2,881	3,673	4,069	4,088
Long-Term Debt	3,742	3,583	3,451	3,482	3,176	4,746
Long-Term Leases	2,540	2,578	2,689	2,685	2,867	2,889
Long-Term Deferred Tax Liabilities	595.09	610.23	667.94	808.32	907.16	669.26
Other Long-Term Liabilities	1,206	1,066	966.14	1,781	2,136	2,350
Total Liabilities	10,790	10,668	10,655	12,430	13,155	14,742

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	13,744	8,295	7,668	7,668	7,668	7,668
Retained Earnings	-	548.58	759.05	-	-	-
Treasury Stock	-	-82.43	-36.45	-12.15	-8.26	-57.81
Comprehensive Income & Other	-	4,693	4,005	4,010	4,517	5,117
Total Common Equity	13,744	13,454	12,396	11,665	12,177	12,727
Minority Interest	-	1.08	1,149	1,041	1,065	1,044
Shareholders' Equity	13,744	13,455	13,545	12,706	13,241	13,771
Total Liabilities & Equity	24,534	24,123	24,200	25,136	26,397	28,513

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6,817	6,762	6,985	7,778	8,227	9,894
Net Cash (Debt)	-5,385	-5,479	-5,652	-5,987	-6,047	-5,867
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.70	-2.68	-2.68	-2.85	-2.93	-2.85
Filing Date Shares Outstanding	1,996	1,996	2,029	2,059	2,062	2,061
Total Common Shares Outstanding	1,996	1,996	2,029	2,059	2,062	2,061
Working Capital	2,392	1,871	1,746	1,376	990.45	2,880
Book Value Per Share	6.89	6.74	6.11	5.67	5.90	6.17
Tangible Book Value	-1,063	-1,231	-2,351	-3,302	-2,976	-2,849
Tangible Book Value Per Share	-0.53	-0.62	-1.16	-1.60	-1.44	-1.38
Land	-	72.36	-	-	-	-
Buildings	-	1,678	-	-	-	-
Machinery	-	953.24	-	-	-	-
Construction In Progress	-	20.91	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 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:

Aug 14, 2026

Data Sources Report a data error