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

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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	632.93	522.92	852.74	1,085	212.91	22.72
Cash & Short-Term Investments	632.93	522.92	852.74	1,085	212.91	22.72
Cash Growth	-13.09%	-38.68%	-21.41%	409.61%	836.96%	-58.76%
Accounts Receivable	258.97	261.13	216	187.82	187.3	157.32
Other Receivables	163.33	77.83	52.46	29.58	46.27	17.56
Receivables	422.31	338.96	268.45	217.39	233.57	174.89
Other Current Assets	25.45	-	-	-	-	0.92
Total Current Assets	1,081	861.87	1,121	1,302	446.47	198.52
Property, Plant & Equipment	1,646	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	1,141	1,111	1,111	1,111	1,111	665.49
Other Intangible Assets	793.35	598.44	590.15	594.96	610.94	311.69
Long-Term Accounts Receivable	25.14	22.29	21.39	24.27	27.31	11.63
Long-Term Deferred Tax Assets	104.64	104.27	104.09	100.51	88.61	65.85
Other Long-Term Assets	42.28	104.64	87.4	64.52	38.17	31.4
Total Assets	4,833	4,516	4,708	4,776	3,670	2,199
Accounts Payable	90.21	77.87	69.37	50.47	44.04	24.47
Accrued Expenses	236.11	186.19	197.53	120.56	125.87	107.06
Short-Term Debt	-	-	-	-	-	6.4
Current Portion of Long-Term Debt	131.7	198.08	235.91	130.6	208.2	769.38
Current Portion of Leases	116.7	107.78	100.39	78.33	72.4	45.83
Current Income Taxes Payable	0.36	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	438	225.71	51.87	129.52	44.93	56.76
Total Current Liabilities	1,014	796.4	656.68	559.89	536.47	1,012
Long-Term Debt	945.18	645.87	831.24	1,046	1,164	21.98
Long-Term Leases	1,158	1,218	1,206	1,125	877.12	468.1
Long-Term Unearned Revenue	8.42	8.79	9.51	10.23	10.95	11.67
Long-Term Deferred Tax Liabilities	15.3	15.69	16.48	17.28	17.64	1
Other Long-Term Liabilities	214.28	444.47	582.04	564.05	612.09	173.2
Total Liabilities	3,355	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	171.93	79.91	62.97	88.23	96.84	155.62
Treasury Stock	-	-	-23.13	-	-	-
Comprensive Income & Other	102.99	102.99	161.98	161.98	161.98	196.98
Shareholders' Equity	1,479	1,386	1,405	1,454	452	510.79
Total Liabilities & Equity	4,833	4,516	4,708	4,776	3,670	2,199
Total Debt	2,351	2,170	2,374	2,380	2,322	1,312
Net Cash (Debt)	-1,718	-1,647	-1,521	-1,295	-2,109	-1,289
Net Cash Per Share	-5.65	-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	66.88	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	-455.43	-323.08	-295.87	-252.28	-1,270	-466.4
Tangible Book Value Per Share	-1.25	-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	459.48	441.67	385.96	392.71	367.35	234.89
Construction In Progress	9.71	8.6	82.3	47.03	84.74	56.59
Leasehold Improvements	366.91	348.5	204.9	182.9	117.86	95.4

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