Manufatura de Brinquedos Estrela S.A. (BVMF:ESTR3)

BVMF:ESTR3 Income Statement

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
Revenue	156.36	154.45	160.57	176.37	179.06	138.56
Revenue Growth (YoY)	4.28%	-3.81%	-8.96%	-1.50%	29.23%	23.54%
Cost of Revenue	98.22	86.83	93.46	87.05	93.71	68.19
Gross Profit	58.14	67.63	67.11	89.32	85.35	70.37
Selling, General & Admin	71.75	69.59	74.96	81.13	63.79	61.27
Other Operating Expenses	-266.09	-2.53	3.23	-14.91	-17.45	-16.05
Operating Expenses	-194.34	67.05	78.19	66.22	46.33	45.21
Operating Income	252.48	0.57	-11.08	23.1	39.02	25.16
Interest Expense	-119.7	-66.89	-59.4	-77.26	-39.99	-43.12
Interest & Investment Income	3.32	3.32	2.71	7.66	1.39	2.26
Other Non Operating Income (Expenses)	56.27	38.74	45.97	-	-	-
Pretax Income	192.37	-24.26	-21.81	-46.51	0.42	-15.7
Income Tax Expense	-	-	-	-	4.73	-
Net Income	192.37	-24.26	-21.81	-46.51	-4.31	-15.7
Net Income to Common	192.37	-24.26	-21.81	-46.51	-4.31	-15.7
Shares Outstanding (Basic)	-	8	8	8	8	8
Shares Outstanding (Diluted)	-	8	8	8	8	8
EPS (Basic)	-	-3.00	-2.70	-5.75	-0.53	-1.94
EPS (Diluted)	-	-3.00	-2.70	-5.75	-0.53	-1.94
Free Cash Flow	-220.86	-18.47	11.1	-46.25	-24.9	-12.02
Free Cash Flow Per Share	-	-2.29	1.37	-5.72	-3.08	-1.49
Gross Margin	37.18%	43.78%	41.80%	50.64%	47.66%	50.79%
Operating Margin	161.48%	0.37%	-6.90%	13.10%	21.79%	18.15%
Profit Margin	123.03%	-15.71%	-13.58%	-26.37%	-2.41%	-11.33%
Free Cash Flow Margin	-141.25%	-11.96%	6.91%	-26.22%	-13.91%	-8.67%
EBITDA	255.27	2.88	-9.75	26	42.12	28.34
EBITDA Margin	163.26%	1.86%	-6.07%	14.74%	23.52%	20.45%
D&A For EBITDA	2.79	2.3	1.33	2.91	3.1	3.18
EBIT	252.48	0.57	-11.08	23.1	39.02	25.16
EBIT Margin	161.48%	0.37%	-6.90%	13.10%	21.79%	18.15%
Effective Tax Rate	-	-	-	-	1136.78%	-
Revenue as Reported	156.36	154.45	160.57	176.37	179.06	138.56
Advertising Expenses	-	1.68	2.55	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.