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

BVMF: CSED3 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	710.94	522.92	852.74	1,085	212.91	22.72
Cash & Short-Term Investments	710.94	522.92	852.74	1,085	212.91	22.72
Cash Growth	-0.54%	-38.68%	-21.41%	409.61%	836.96%	-58.76%
Accounts Receivable	211.77	261.13	216	187.82	187.3	157.32
Other Receivables	128.74	77.83	52.46	29.58	46.27	17.56
Receivables	340.51	338.96	268.45	217.39	233.57	174.89
Other Current Assets	10.38	-	-	-	-	0.92
Total Current Assets	1,062	861.87	1,121	1,302	446.47	198.52
Property, Plant & Equipment	1,632	1,713	1,672	1,578	1,347	914.48
Long-Term Investments	0.15	0.15	0.15	0.15	0.15	0.15
Goodwill	1,111	1,111	1,111	1,111	1,111	665.49
Other Intangible Assets	829.71	598.44	590.15	594.96	610.94	311.69
Long-Term Accounts Receivable	28.96	22.29	21.39	24.27	27.31	11.63
Long-Term Deferred Tax Assets	110.21	104.27	104.09	100.51	88.61	65.85
Other Long-Term Assets	52.17	104.64	87.4	64.52	38.17	31.4
Total Assets	4,827	4,516	4,708	4,776	3,670	2,199
Accounts Payable	79.29	77.87	69.37	50.47	44.04	24.47
Accrued Expenses	217.86	186.19	197.53	120.56	125.87	107.06
Short-Term Debt	-	-	-	-	-	6.4
Current Portion of Long-Term Debt	157.65	198.08	235.91	130.6	208.2	769.38
Current Portion of Leases	124.78	107.78	100.39	78.33	72.4	45.83
Current Income Taxes Payable	1.61	0.05	0.89	49.7	39.7	1.85
Current Unearned Revenue	0.72	0.72	0.72	0.72	1.33	0.72
Other Current Liabilities	470.76	225.71	51.87	129.52	44.93	56.76
Total Current Liabilities	1,053	796.4	656.68	559.89	536.47	1,012
Long-Term Debt	915.64	645.87	831.24	1,046	1,164	21.98
Long-Term Leases	1,144	1,218	1,206	1,125	877.12	468.1
Long-Term Unearned Revenue	8.24	8.79	9.51	10.23	10.95	11.67
Long-Term Deferred Tax Liabilities	15.1	15.69	16.48	17.28	17.64	1
Other Long-Term Liabilities	210.52	444.47	582.04	564.05	612.09	173.2
Total Liabilities	3,346	3,129	3,302	3,322	3,218	1,688
Common Stock	1,204	1,204	1,204	1,204	193.19	158.19
Retained Earnings	174.01	79.91	62.97	88.23	96.84	155.62
Treasury Stock	-	-	-23.13	-	-	-
Comprehensive Income & Other	102.99	102.99	161.98	161.98	161.98	196.98
Shareholders' Equity	1,481	1,386	1,405	1,454	452	510.79
Total Liabilities & Equity	4,827	4,516	4,708	4,776	3,670	2,199
Total Debt	2,342	2,170	2,374	2,380	2,322	1,312
Net Cash (Debt)	-1,631	-1,647	-1,521	-1,295	-2,109	-1,289
Net Cash Per Share	-4.58	-4.50	-3.99	-3.59	-276.36	-4.22
Filing Date Shares Outstanding	364.54	364.54	376.22	381.82	305.32	305.32
Total Common Shares Outstanding	364.54	364.54	376.22	381.82	305.32	305.32
Working Capital	9.16	65.47	464.51	742.48	-90	-813.94
Book Value Per Share	4.06	3.80	3.74	3.81	1.48	1.67
Tangible Book Value	-460.24	-323.08	-295.87	-252.28	-1,270	-466.4
Tangible Book Value Per Share	-1.26	-0.89	-0.79	-0.66	-4.16	-1.53
Land	80.39	80.39	80.39	80.39	80.39	80.39
Buildings	104.06	104.06	104.06	104.06	104.06	101.98
Machinery	462.58	441.67	385.96	392.71	367.35	234.89
Construction In Progress	9.48	8.6	82.3	47.03	84.74	56.59
Leasehold Improvements	382.2	348.5	204.9	182.9	117.86	95.4

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