Direcional Engenharia S.A. (BVMF:DIRR3)

Direcional Engenharia Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,450	792.05	633.98	733.12	723.95	731.57
Trading Asset Securities	-	823.13	693.19	454.25	325.21	195.36
Cash & Short-Term Investments	2,450	1,615	1,327	1,187	1,049	926.93
Cash Growth	58.47%	21.70%	11.77%	13.17%	13.19%	27.08%
Accounts Receivable	1,348	992.82	521.95	363.37	231.76	246.72
Other Receivables	372.91	320.27	313.54	266.22	311.94	212.76
Receivables	1,721	1,313	835.49	629.6	543.7	459.48
Inventory	1,443	1,643	1,421	960.14	1,239	1,271
Total Current Assets	5,613	4,571	3,583	2,777	2,832	2,657
Property, Plant & Equipment	266.56	220.76	111.47	140.12	99.08	89.59
Long-Term Investments	273.74	312.22	169.38	143.72	117.96	73.05
Other Intangible Assets	39.63	34.05	35.58	20.95	19.01	14.16
Long-Term Accounts Receivable	5.8	854.34	471.67	321.94	244.59	159.41
Other Long-Term Assets	6,217	4,075	3,200	3,086	2,343	2,099
Total Assets	12,416	10,067	7,572	6,489	5,655	5,092
Accounts Payable	186.16	136.41	129.53	122.69	92.05	90.09
Accrued Expenses	161.7	113.28	73.13	57.36	49.92	47.53
Short-Term Debt	420.48	55.58	43.41	16.13	100.45	72.02
Current Portion of Long-Term Debt	-	202.56	234.93	309.72	26.76	170.06
Current Portion of Leases	10.12	7.91	7.46	11.32	10.09	9.89
Current Income Taxes Payable	-	10.64	8.46	1.92	1.03	0.31
Current Unearned Revenue	96.24	66.55	69.26	28.54	14.71	22.25
Other Current Liabilities	552.7	915.42	476.58	361.88	195.87	154.35
Total Current Liabilities	1,427	1,508	1,043	918.22	496.84	572.13
Long-Term Debt	2,341	1,347	1,088	1,080	1,114	812.11
Long-Term Leases	77.32	75.77	13.65	19.82	25.13	29.68
Long-Term Unearned Revenue	632.66	568.09	378.43	398.92	375.34	372.8
Long-Term Deferred Tax Liabilities	-	28.52	18.59	12.74	9.7	3.59
Other Long-Term Liabilities	5,217	4,316	2,919	2,610	2,200	1,971
Total Liabilities	9,696	7,844	5,461	5,040	4,221	3,761
Common Stock	1,182	1,182	1,182	752.98	752.98	752.98
Additional Paid-In Capital	-	177.69	177.69	177.69	177.69	208.48
Retained Earnings	940.57	711.71	648.81	398.43	383.15	323.84
Treasury Stock	-8.04	-9.54	-7.75	-9.75	-7.36	-52.13
Comprehensive Income & Other	331.31	-46.27	-47.2	-29.37	-27.59	-14.97
Total Common Equity	2,446	2,015	1,953	1,290	1,279	1,218
Minority Interest	274.49	208.29	157.18	159.71	155.59	112.67
Shareholders' Equity	2,720	2,224	2,111	1,450	1,434	1,331
Total Liabilities & Equity	12,416	10,067	7,572	6,489	5,655	5,092
Total Debt	2,849	1,689	1,388	1,437	1,277	1,094
Net Cash (Debt)	-399.89	-73.75	-60.39	-249.73	-227.46	-166.83
Net Cash Per Share	-	-0.14	-0.12	-0.56	-0.52	-0.37
Filing Date Shares Outstanding	-	518.98	518.08	446.96	447.59	440.12
Total Common Shares Outstanding	-	518.98	518.08	446.96	447.59	440.12
Working Capital	4,186	3,063	2,541	1,859	2,335	2,085
Book Value Per Share	-	3.88	3.77	2.89	2.86	2.77
Tangible Book Value	2,406	1,981	1,918	1,269	1,260	1,204
Tangible Book Value Per Share	-	3.82	3.70	2.84	2.81	2.74
Machinery	-	329.34	271.95	265.21	198.47	167.55
Leasehold Improvements	-	13.38	11.97	10.56	9.9	9.22

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.