Cruzeiro do Sul Educacional S.A. (BVMF:CSED3)

BVMF:CSED3 Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	555.33	522.92	852.74	1,085	212.91
Cash & Short-Term Investments	555.33	522.92	852.74	1,085	212.91
Cash Growth	6.20%	-38.68%	-21.40%	409.61%	836.96%
Accounts Receivable	191.01	261.13	216	187.82	187.3
Other Receivables	12.59	77.83	52.46	29.58	46.27
Receivables	203.61	338.96	268.45	217.39	233.57
Other Current Assets	88.58	-	-	-	-
Total Current Assets	847.52	861.87	1,121	1,302	446.47
Property, Plant & Equipment	1,588	1,713	1,672	1,578	1,347
Long-Term Investments	0.15	0.15	0.15	0.15	0.15
Goodwill	-	1,111	1,111	1,111	1,111
Other Intangible Assets	1,939	598.44	590.15	594.96	610.94
Long-Term Accounts Receivable	28.69	22.29	21.39	24.27	27.31
Long-Term Deferred Tax Assets	114.35	104.27	104.09	100.51	88.61
Other Long-Term Assets	52.36	104.64	87.4	64.52	38.17
Total Assets	4,569	4,516	4,708	4,776	3,670
Accounts Payable	80.77	77.87	69.37	50.47	44.04
Accrued Expenses	185.04	186.19	197.53	120.56	125.87
Short-Term Debt	172.31	-	-	-	-
Current Portion of Long-Term Debt	-	198.08	235.91	130.6	208.2
Current Portion of Leases	128.61	107.78	100.39	78.33	72.4
Current Income Taxes Payable	-	0.05	0.89	49.7	39.7
Current Unearned Revenue	0.72	0.72	0.72	0.72	1.33
Other Current Liabilities	344.72	225.71	51.87	129.52	44.93
Total Current Liabilities	912.16	796.4	656.68	559.89	536.47
Long-Term Debt	851.1	645.87	831.24	1,046	1,164
Long-Term Leases	1,098	1,218	1,206	1,125	877.12
Long-Term Unearned Revenue	8.06	8.79	9.51	10.23	10.95
Long-Term Deferred Tax Liabilities	14.9	15.69	16.48	17.28	17.64
Other Long-Term Liabilities	214.47	444.47	582.04	564.05	612.09
Total Liabilities	3,099	3,129	3,302	3,322	3,218
Common Stock	1,204	1,204	1,204	1,204	193.19
Retained Earnings	164.22	79.91	62.97	88.23	96.84
Treasury Stock	-	-	-23.13	-	-
Comprehensive Income & Other	102.99	102.99	161.98	161.98	161.98
Shareholders' Equity	1,471	1,386	1,405	1,454	452
Total Liabilities & Equity	4,569	4,516	4,708	4,776	3,670
Total Debt	2,250	2,170	2,374	2,380	2,322
Net Cash (Debt)	-1,695	-1,647	-1,521	-1,295	-2,109
Net Cash Per Share	-4.65	-4.50	-3.99	-3.59	-276.36
Filing Date Shares Outstanding	364.38	364.54	376.22	381.82	305.32
Total Common Shares Outstanding	364.38	364.54	376.22	381.82	305.32
Working Capital	-64.64	65.47	464.51	742.48	-90
Book Value Per Share	4.04	3.80	3.74	3.81	1.48
Tangible Book Value	-467.97	-323.08	-295.87	-252.28	-1,270
Tangible Book Value Per Share	-1.28	-0.89	-0.79	-0.66	-4.16
Land	-	80.39	80.39	80.39	80.39
Buildings	-	104.06	104.06	104.06	104.06
Machinery	-	441.67	385.96	392.71	367.35
Construction In Progress	-	8.6	82.3	47.03	84.74
Leasehold Improvements	-	348.5	204.9	182.9	117.86

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