Cosan S.A. (BVMF: CSAN3)

Cosan 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	14,628	14,658	13,302	16,174	4,614	6,077
Short-Term Investments	4,679	-	-	-	848.82	773.63
Trading Asset Securities	-	3,408	2,422	4,373	2,428	1,507
Cash & Short-Term Investments	19,307	18,066	15,724	20,547	7,891	8,358
Cash Growth	-1.43%	14.90%	-23.47%	160.39%	-5.59%	85.29%
Accounts Receivable	4,118	3,439	3,878	2,635	1,625	1,455
Other Receivables	2,024	2,034	2,174	1,928	723	738.04
Receivables	6,142	5,473	6,052	4,563	2,348	2,193
Inventory	2,230	1,793	1,869	1,149	685.9	538.8
Restricted Cash	8.28	7.86	8.02	-	-	-
Other Current Assets	3,844	3,271	1,925	1,034	511.81	247.1
Total Current Assets	31,531	28,610	25,578	27,293	11,436	11,337
Property, Plant & Equipment	31,315	30,753	26,961	24,596	501.22	431.44
Long-Term Investments	26,853	29,450	33,813	11,732	11,293	9,700
Goodwill	1,486	1,392	1,460	1,133	977.31	801.73
Other Intangible Assets	24,473	21,258	20,662	16,649	9,068	8,664
Long-Term Accounts Receivable	1,258	1,166	1,324	918.79	715.07	615.15
Long-Term Deferred Tax Assets	6,672	5,609	4,474	3,052	629.59	432.92
Other Long-Term Assets	21,242	21,626	20,213	12,469	1,140	882.85
Total Assets	144,830	139,865	134,485	97,842	35,761	32,865
Accounts Payable	4,888	4,208	4,641	3,481	1,919	1,937
Accrued Expenses	1,374	1,537	1,484	1,089	562.96	516.01
Short-Term Debt	-	-	-	148.93	1,537	40.47
Current Portion of Long-Term Debt	4,522	4,882	4,542	4,092	814.84	2,333
Current Portion of Leases	946.46	733.06	550.53	405.82	20.47	7.58
Current Income Taxes Payable	456.46	445.93	204.39	71.22	374.34	416.09
Other Current Liabilities	4,787	4,352	4,375	3,668	1,187	916.41
Total Current Liabilities	16,974	16,159	15,798	12,957	6,415	6,166
Long-Term Debt	57,473	52,022	48,445	41,418	13,075	10,984
Long-Term Leases	5,281	4,543	2,982	2,862	59.3	50.32
Long-Term Unearned Revenue	17.22	19.13	624.8	36.44	-	-
Long-Term Deferred Tax Liabilities	5,957	5,225	5,469	3,818	1,271	1,559
Other Long-Term Liabilities	9,231	10,298	12,421	7,211	2,319	1,728
Total Liabilities	95,594	88,884	86,316	68,972	23,868	21,192
Common Stock	8,833	8,683	8,403	6,366	5,727	5,045
Additional Paid-In Capital	2,390	2,562	2,320	-	-	-
Retained Earnings	8,648	9,490	9,470	10,656	6,896	6,929
Treasury Stock	-22.6	-93.92	-107.14	-69.06	-583.94	-112.79
Comprehensive Income & Other	76.32	314.33	567.55	-2,212	-1,192	-1,308
Total Common Equity	19,924	20,955	20,653	14,741	10,848	10,554
Minority Interest	29,313	30,026	27,516	14,129	1,045	1,119
Shareholders' Equity	49,236	50,981	48,169	28,870	11,893	11,673
Total Liabilities & Equity	144,830	139,865	134,485	97,842	35,761	32,865
Total Debt	68,222	62,180	56,519	48,927	15,507	13,415
Net Cash (Debt)	-48,797	-44,018	-21,118	-28,365	-7,616	-5,057
Net Cash Per Share	-26.08	-23.48	-11.27	-15.42	-4.92	-3.20
Filing Date Shares Outstanding	1,865	1,868	1,867	1,869	1,530	1,563
Total Common Shares Outstanding	1,865	1,868	1,867	1,869	1,530	1,563
Working Capital	14,557	12,451	9,780	14,336	5,021	5,171
Book Value Per Share	10.68	11.22	11.06	7.89	7.09	6.75
Tangible Book Value	-6,035	-1,695	-1,469	-3,041	802.37	1,088
Tangible Book Value Per Share	-3.24	-0.91	-0.79	-1.63	0.52	0.70
Land	2,539	2,218	2,135	2,001	262.44	232.79
Machinery	12,508	10,798	9,937	9,714	289.85	201.79
Construction In Progress	5,362	4,786	4,315	3,245	53.42	30.16

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