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

BVMF:CSED3 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	865.95	808.25	555.33	522.92	852.74	1,085
Cash & Short-Term Investments	865.95	808.25	555.33	522.92	852.74	1,085
Cash Growth	32.01%	45.54%	6.20%	-38.68%	-21.40%	409.61%
Accounts Receivable	254.55	204.07	191.01	261.13	216	187.82
Other Receivables	23.63	63.68	94.27	77.78	52.46	29.58
Receivables	278.18	267.75	285.29	338.91	268.45	217.39
Other Current Assets	76.19	-	6.9	0.05	-	-
Total Current Assets	1,220	1,076	847.52	861.87	1,121	1,302
Property, Plant & Equipment	1,426	1,489	1,588	1,713	1,672	1,578
Long-Term Investments	0.04	0.04	0.15	0.15	0.15	0.15
Goodwill	1,108	1,108	1,108	1,111	1,111	1,111
Other Intangible Assets	796.94	818.02	830.67	598.44	590.15	594.96
Long-Term Accounts Receivable	68.77	57	28.69	22.29	21.39	24.27
Long-Term Deferred Tax Assets	121.22	120.25	114.35	104.27	104.09	100.51
Other Long-Term Assets	68.67	62.35	52.36	104.64	87.4	64.52
Total Assets	4,810	4,731	4,569	4,516	4,708	4,776

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	160.74	120.15	80.77	77.87	69.37	50.47
Accrued Expenses	260.74	217.41	186.95	186.19	143.41	120.56
Current Portion of Long-Term Debt	188.26	129.44	172.31	198.08	235.92	130.6
Current Portion of Leases	153.21	149.22	128.61	107.78	100.38	78.33
Current Income Taxes Payable	0.55	0.54	1.51	0.05	53.45	49.7
Current Unearned Revenue	38.52	59.56	67.97	42.57	0.72	0.72
Other Current Liabilities	18.72	29.13	274.05	183.86	53.43	129.52
Total Current Liabilities	820.73	705.44	912.16	796.4	656.68	559.89
Long-Term Debt	1,167	1,235	851.1	645.87	831.24	1,046
Long-Term Leases	945.7	1,001	1,098	1,218	1,206	1,125
Long-Term Unearned Revenue	6.98	7.34	8.06	8.79	9.51	10.23
Long-Term Deferred Tax Liabilities	-	-	14.9	15.69	16.48	17.28
Other Long-Term Liabilities	193.96	190.71	214.47	444.47	582.04	564.05
Total Liabilities	3,135	3,140	3,099	3,129	3,302	3,322

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	1,204	1,204	1,204	1,204	1,204	1,204
Retained Earnings	369.23	284.09	164.22	79.91	62.97	88.23
Treasury Stock	-	-	-	-	-23.13	-
Comprehensive Income & Other	102.99	102.99	102.99	102.99	161.98	161.98
Shareholders' Equity	1,676	1,591	1,471	1,386	1,405	1,454
Total Liabilities & Equity	4,810	4,731	4,569	4,516	4,708	4,776

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	2,454	2,515	2,250	2,170	2,374	2,380
Net Cash (Debt)	-1,588	-1,707	-1,695	-1,647	-1,521	-1,295
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-4.36	-4.68	-4.65	-4.50	-3.98	-3.59
Filing Date Shares Outstanding	364.54	364.54	364.54	364.54	376.22	381.82
Total Common Shares Outstanding	364.54	364.54	364.54	364.54	376.22	381.82
Working Capital	399.59	370.56	-64.64	65.47	464.51	742.48
Book Value Per Share	4.60	4.36	4.03	3.80	3.74	3.81
Tangible Book Value	-229.23	-335.45	-467.97	-323.08	-295.87	-252.28
Tangible Book Value Per Share	-0.63	-0.92	-1.28	-0.89	-0.79	-0.66
Land	80.39	80.39	80.39	80.39	80.39	80.39
Buildings	104.06	104.06	104.06	104.06	104.06	104.06
Machinery	494.92	480.49	465.75	441.67	385.96	392.71
Construction In Progress	20.83	26.84	12.96	8.6	82.3	47.03
Leasehold Improvements	444.83	432.11	392.58	348.5	204.9	182.9

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 25, 2026

Data Sources Report a data error