Manufatura de Brinquedos Estrela S.A. (BVMF: ESTR4)

ESTR4 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	0.95	0.61	0.5	0.85	7.01	2.34
Short-Term Investments	0.55	0.88	0.92	1.76	1	0.99
Cash & Short-Term Investments	1.5	1.48	1.42	2.61	8.01	3.33
Cash Growth	10.41%	4.66%	-45.60%	-67.49%	140.70%	44.05%
Accounts Receivable	42.07	56.27	55.92	77.01	65.98	41.98
Other Receivables	38.84	38.96	42.16	53.75	33.33	16.98
Receivables	80.91	95.23	98.08	130.76	99.31	58.97
Inventory	34.9	28.41	42.22	30.6	17.21	18.86
Other Current Assets	4.34	1.67	3.51	3.4	2.75	5
Total Current Assets	121.65	126.79	145.23	167.36	127.28	86.16
Property, Plant & Equipment	14.12	15.01	17.39	16.93	18.02	21.95
Long-Term Investments	3.13	2.91	4.83	6.43	-	-
Other Intangible Assets	1.75	1.75	1.75	1.76	1.75	1.74
Other Long-Term Assets	144.86	144.84	100.04	89.88	88.91	87.58
Total Assets	294.55	300.33	278.18	291.16	244.65	205.96
Accounts Payable	24.52	19.11	13.28	12.99	12.5	21.02
Accrued Expenses	642.17	616.15	564.57	551.33	513.63	465.43
Current Portion of Long-Term Debt	83.64	82.48	94.5	86.16	67.11	50.59
Current Portion of Leases	0.23	0.23	0.23	0.23	0.55	0.55
Current Income Taxes Payable	11.82	11.44	10.53	14.51	8.86	8.71
Current Unearned Revenue	0.06	0.06	0.06	0.06	0.06	0.06
Other Current Liabilities	1.21	1.6	2.26	1.65	0.51	3.86
Total Current Liabilities	763.65	731.07	685.43	666.92	603.21	550.23
Long-Term Leases	-	-	-	-	-0.05	0.51
Long-Term Deferred Tax Liabilities	2.1	2.34	2.81	3.27	3.74	4.21
Other Long-Term Liabilities	95.82	96.75	97.97	120.01	132.68	130.26
Total Liabilities	861.57	830.16	786.2	790.2	739.58	685.2
Common Stock	30.6	30.6	30.6	30.6	30.6	30.6
Retained Earnings	-601.12	-564.48	-543.57	-535.5	-532.1	-517.31
Comprensive Income & Other	4.01	4.55	5.45	6.36	7.26	8.17
Total Common Equity	-566.52	-529.33	-507.52	-498.55	-494.23	-478.54
Minority Interest	-0.5	-0.5	-0.5	-0.5	-0.7	-0.7
Shareholders' Equity	-567.02	-529.83	-508.03	-499.04	-494.94	-479.24
Total Liabilities & Equity	294.55	300.33	278.18	291.16	244.65	205.96
Total Debt	83.87	82.71	94.73	86.39	67.61	51.65
Net Cash (Debt)	-82.37	-81.23	-93.32	-83.78	-59.6	-48.32
Net Cash Per Share	-10.19	-10.05	-11.54	-10.36	-7.37	-5.98
Filing Date Shares Outstanding	8.08	8.08	8.08	8.08	8.08	8.08
Total Common Shares Outstanding	8.08	8.08	8.08	8.08	8.08	8.08
Working Capital	-642	-604.28	-540.2	-499.56	-475.92	-464.06
Book Value Per Share	-70.08	-65.48	-62.79	-61.67	-61.14	-59.20
Tangible Book Value	-568.27	-531.07	-509.27	-500.3	-495.99	-480.27
Tangible Book Value Per Share	-70.30	-65.70	-63.00	-61.89	-61.36	-59.41
Land	0.64	0.64	0.64	-	-	-
Buildings	0.3	0.3	0.3	-	-	-
Machinery	152.56	152.23	152.82	-	-	-

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