Eternit 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	35.72	16.19	16.54	112.47	218.86	81.18
Cash & Short-Term Investments	35.72	16.19	16.54	112.47	218.86	81.18
Cash Growth	105.91%	-2.11%	-85.30%	-48.61%	169.62%	767.44%
Accounts Receivable	219.35	154.48	179.86	227.71	153.23	89.94
Other Receivables	103.38	90.9	140.9	107.74	126.39	88.99
Receivables	322.73	245.38	320.76	335.44	279.62	178.92
Inventory	211.68	196.53	168.26	209.82	185.27	73.47
Other Current Assets	55.37	79.65	60.63	57.6	56.45	152.51
Total Current Assets	625.5	537.74	568.04	715.33	740.2	486.08
Property, Plant & Equipment	519.14	565.11	551.35	371.88	248.4	208.88
Goodwill	92.61	51.09	51.09	55.96	-0.02	-0.02
Other Intangible Assets	17.54	23.33	27.96	27.36	0.62	1.16
Long-Term Deferred Tax Assets	118.1	109.84	64.71	-	-	-
Other Long-Term Assets	42.31	19.4	37.22	51.74	22.72	49.17
Total Assets	1,415	1,307	1,300	1,222	1,012	745.27
Accounts Payable	97.83	82.54	70.89	59.66	44.57	30.19
Accrued Expenses	67.76	80.69	80.26	92.05	101.64	57.49
Short-Term Debt	110.84	45.55	68.17	20.14	-	-
Current Portion of Long-Term Debt	25.74	23.61	14.58	6.16	3.91	-
Current Portion of Leases	4.56	3.61	3.61	3.61	6.57	4.11
Current Income Taxes Payable	2.9	4.94	2.23	2.2	4.34	0.73
Other Current Liabilities	67.66	48.72	56.55	100.35	47.81	128.73
Total Current Liabilities	377.28	289.66	296.28	284.16	208.86	221.25
Long-Term Debt	43.45	57.09	59.55	58.3	33.49	66.39
Long-Term Leases	10.57	12.92	12.63	12.34	1.21	5.07
Pension & Post-Retirement Benefits	53.56	53.93	61.12	61.24	73.77	84.69
Long-Term Deferred Tax Liabilities	-	-	-	20.88	10.87	12.7
Other Long-Term Liabilities	84.55	86.82	100.98	109.05	120.38	140.17
Total Liabilities	569.41	500.43	530.56	545.97	448.58	530.26
Common Stock	438.08	438.08	438.08	438.08	438.08	385.54
Retained Earnings	315.26	279.85	256.66	164.67	75.86	-162.49
Treasury Stock	-0.16	-1.12	-0.59	-0.17	-0.17	-0.17
Comprehensive Income & Other	92.53	89.26	75.54	73.61	49.48	-7.97
Total Common Equity	845.71	806.06	769.7	676.19	563.25	214.9
Minority Interest	0.08	0.03	0.11	0.11	0.11	0.11
Shareholders' Equity	845.79	806.09	769.81	676.3	563.36	215.01
Total Liabilities & Equity	1,415	1,307	1,300	1,222	1,012	745.27
Total Debt	195.16	142.78	158.53	100.54	45.18	75.56
Net Cash (Debt)	-159.44	-126.59	-141.99	11.93	173.68	5.61
Net Cash Growth	-	-	-	-93.13%	2995.38%	-
Net Cash Per Share	-2.58	-2.05	-2.30	0.19	2.81	0.11
Filing Date Shares Outstanding	61.76	61.65	61.72	61.77	61.77	51.67
Total Common Shares Outstanding	61.76	61.65	61.72	61.77	61.77	51.67
Working Capital	248.22	248.08	271.75	431.17	531.35	264.84
Book Value Per Share	13.69	13.07	12.47	10.95	9.12	4.16
Tangible Book Value	735.56	731.64	690.65	592.87	562.64	213.76
Tangible Book Value Per Share	11.91	11.87	11.19	9.60	9.11	4.14
Land	5.57	6.23	4.74	4.54	4.54	4.33
Buildings	398.57	153.09	63.4	61.84	59.2	60.1
Machinery	546.39	910.19	704.43	616.08	660.67	646.86
Construction In Progress	37.23	11.16	260.15	117.14	44.53	5.13

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