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

ESTR4 Cash Flow Statement

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
Net Income	-25.82	-21.81	-46.51	-4.31	-15.7	-40.87
Depreciation & Amortization	1.15	1.33	2.91	3.1	3.18	3.89
Other Operating Activities	-	-	-	-	-	-0.32
Change in Accounts Receivable	15.72	7.83	12.91	-11.03	-24	2.19
Change in Inventory	2.32	13.81	-11.62	-13.39	1.65	2.04
Change in Accounts Payable	-18.42	5.84	0.29	0.49	-8.53	9.85
Change in Income Taxes	41.71	36.87	1.66	-0.95	18.74	26.85
Change in Other Net Operating Assets	-36.88	-32.66	-2.41	3.32	12.74	8.28
Operating Cash Flow	-20.33	11.1	-42.89	-22.89	-12.02	11.8
Capital Expenditures	-	-	-3.37	-2.01	-	-2.52
Sale of Property, Plant & Equipment	1.17	1.05	-	-	0.74	-
Sale (Purchase) of Intangibles	-0	0	0.01	-0	-0.02	-0.01
Other Investing Activities	-0.02	0.01	37.53	-	-	-0.11
Investing Cash Flow	1.15	1.06	34.18	-2.02	0.73	-2.65
Long-Term Debt Issued	-	-	8.35	18.77	15.96	-
Long-Term Debt Repaid	-	-12.02	-	-	-	-7.15
Net Debt Issued (Repaid)	19.25	-12.02	8.35	18.77	15.96	-7.15
Financing Cash Flow	19.25	-12.02	8.35	18.77	15.96	-7.15
Net Cash Flow	0.07	0.14	-0.36	-6.13	4.67	2
Free Cash Flow	-20.33	11.1	-46.25	-24.9	-12.02	9.28
Free Cash Flow Margin	-13.56%	6.91%	-26.22%	-13.91%	-8.67%	8.27%
Free Cash Flow Per Share	-	1.37	-5.72	-3.08	-1.49	1.15
Levered Free Cash Flow	3.41	33.45	1.88	-0.02	-8.03	20.88
Unlevered Free Cash Flow	45.99	70.58	45.09	24.97	18.92	43.73
Change in Net Working Capital	-47.65	-76.17	-31.11	0.5	-0.03	-46.51

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