Electro Aço Altona Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	20.82	12.9	14.9	12.61	22.7	21.56
Trading Asset Securities	-	-	-	-	1.24	3.02
Cash & Short-Term Investments	20.82	12.9	14.9	12.61	23.94	24.59
Cash Growth	39.19%	-13.39%	18.14%	-47.31%	-2.64%	175.83%
Accounts Receivable	93.95	113.43	99.07	80.26	94.97	65.76
Other Receivables	40.01	34.11	20.73	12.5	25.23	35.57
Receivables	133.95	147.54	119.81	92.77	120.2	101.33
Inventory	90.38	102.3	81.42	70.91	61.98	38.2
Prepaid Expenses	1.94	1.4	1.36	1.68	1.54	0.6
Other Current Assets	1.12	2.42	2.26	2.74	0.07	-
Total Current Assets	248.22	266.56	219.74	180.71	207.72	164.71
Property, Plant & Equipment	249.56	234.25	230.37	286.98	237.48	193.08
Long-Term Investments	0.19	0.17	0.15	13.08	11.71	11.87
Goodwill	1.88	1.88	1.88	0.97	0.97	-
Other Intangible Assets	1.87	0.9	0.94	1.11	0.7	0.72
Long-Term Accounts Receivable	10.94	13.63	17.23	20.82	24.41	28.9
Other Long-Term Assets	118.97	101.33	90.42	9.33	8.63	8.23
Total Assets	631.62	618.72	560.72	512.99	491.61	407.51
Accounts Payable	30.98	30.58	26.56	30	33.05	13.74
Accrued Expenses	47.85	72.84	66.52	28.89	29.6	19.68
Short-Term Debt	29.11	52.13	32.33	37.73	-	-
Current Portion of Long-Term Debt	40.61	31.53	37.36	35.28	66.24	50.16
Current Portion of Leases	0.01	0.12	0.87	0.96	-	-
Current Income Taxes Payable	2.98	3.3	2.52	33.51	26.7	25.47
Current Unearned Revenue	8.34	20.99	10.28	7.35	6.03	5.39
Other Current Liabilities	29.64	19.3	22.63	8.31	13.45	20.2
Total Current Liabilities	189.51	230.77	199.06	182.05	175.06	134.63
Long-Term Debt	33.58	37.17	56.68	53.05	63.9	43.18
Long-Term Leases	-	-	0.12	0.67	-	-
Long-Term Deferred Tax Liabilities	8.75	7.08	8.84	8.89	5.59	6.31
Other Long-Term Liabilities	43.41	48.12	52.45	53.25	59.34	39.74
Total Liabilities	275.25	323.14	317.15	297.9	303.9	223.87
Common Stock	80.18	57.18	57.18	57.18	57.18	51.18
Retained Earnings	221.82	183.44	130.35	101.12	72.49	73.05
Comprehensive Income & Other	54.36	54.96	56.04	56.79	58.04	59.41
Shareholders' Equity	356.37	295.59	243.58	215.09	187.72	183.64
Total Liabilities & Equity	631.62	618.72	560.72	512.99	491.61	407.51
Total Debt	103.31	120.94	127.36	127.69	130.14	93.34
Net Cash (Debt)	-82.49	-108.04	-112.46	-115.08	-106.2	-68.76
Net Cash Per Share	-3.67	-4.80	-5.00	-5.11	-4.72	-3.06
Filing Date Shares Outstanding	22.3	22.48	22.5	22.5	22.5	22.5
Total Common Shares Outstanding	22.3	22.48	22.5	22.5	22.5	22.5
Working Capital	58.71	35.79	20.68	-1.34	32.65	30.08
Book Value Per Share	15.98	13.15	10.83	9.56	8.34	8.16
Tangible Book Value	352.62	292.8	240.76	213.01	186.05	182.92
Tangible Book Value Per Share	15.81	13.02	10.70	9.47	8.27	8.13
Land	30.9	30.9	30.9	95.32	84.03	82.4
Buildings	90.91	91.27	90.21	88	78.72	73.45
Machinery	371.66	348.12	325.29	285.61	239.34	218.35
Construction In Progress	17.89	8.58	8.4	11.89	31.66	3.54

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