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

BVMF: 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.43	0.61	0.5	0.85	7.01	2.34
Short-Term Investments	0.72	0.88	0.92	1.76	1	0.99
Cash & Short-Term Investments	1.15	1.48	1.42	2.61	8.01	3.33
Cash Growth	18.25%	4.66%	-45.60%	-67.49%	140.70%	44.05%
Accounts Receivable	72.05	56.27	55.92	77.01	65.98	41.98
Other Receivables	35.11	38.96	42.16	53.75	33.33	16.98
Receivables	107.16	95.23	98.08	130.76	99.31	58.97
Inventory	33.92	28.41	42.22	30.6	17.21	18.86
Other Current Assets	8.34	1.67	3.51	3.4	2.75	5
Total Current Assets	150.57	126.79	145.23	167.36	127.28	86.16
Property, Plant & Equipment	13.16	15.01	17.39	16.93	18.02	21.95
Long-Term Investments	3.18	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	144.69	144.84	100.04	89.88	88.91	87.58
Total Assets	322.38	300.33	278.18	291.16	244.65	205.96
Accounts Payable	27.29	19.11	13.28	12.99	12.5	21.02
Accrued Expenses	656.63	616.15	564.57	551.33	513.63	465.43
Current Portion of Long-Term Debt	104.13	82.48	94.5	86.16	67.11	50.59
Current Portion of Leases	-	0.23	0.23	0.23	0.55	0.55
Current Income Taxes Payable	7.87	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	1.37	1.6	2.26	1.65	0.51	3.86
Total Current Liabilities	797.35	731.07	685.43	666.92	603.21	550.23
Long-Term Leases	-	-	-	-	-0.05	0.51
Long-Term Deferred Tax Liabilities	1.99	2.34	2.81	3.27	3.74	4.21
Other Long-Term Liabilities	99.28	96.75	97.97	120.01	132.68	130.26
Total Liabilities	898.62	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	-610.16	-564.48	-543.57	-535.5	-532.1	-517.31
Comprehensive Income & Other	3.82	4.55	5.45	6.36	7.26	8.17
Total Common Equity	-575.74	-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	-576.24	-529.83	-508.03	-499.04	-494.94	-479.24
Total Liabilities & Equity	322.38	300.33	278.18	291.16	244.65	205.96
Total Debt	104.13	82.71	94.73	86.39	67.61	51.65
Net Cash (Debt)	-102.98	-81.23	-93.32	-83.78	-59.6	-48.32
Net Cash Per Share	-12.74	-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	-646.78	-604.28	-540.2	-499.56	-475.92	-464.06
Book Value Per Share	-71.22	-65.48	-62.79	-61.67	-61.14	-59.20
Tangible Book Value	-577.48	-531.07	-509.27	-500.3	-495.99	-480.27
Tangible Book Value Per Share	-71.44	-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	152.6	152.23	152.82	-	-	-

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