Eternit S.A. (BVMF:ETER3)

Eternit Balance Sheet

Financials in millions BRL. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	20.41	42.84	16.19	16.54	112.47	218.86
Cash & Short-Term Investments	20.41	42.84	16.19	16.54	112.47	218.86
Cash Growth	102.96%	164.63%	-2.11%	-85.30%	-48.61%	169.62%
Accounts Receivable	172.31	152.27	154.48	179.86	227.71	153.23
Other Receivables	66.21	67.3	90.9	140.9	107.74	126.39
Receivables	238.52	219.56	245.38	320.76	335.44	279.62
Inventory	244.56	205.66	196.53	168.26	209.82	185.27
Other Current Assets	51.33	29.78	79.65	60.63	57.6	56.45
Total Current Assets	554.82	497.85	537.74	568.04	715.33	740.2
Property, Plant & Equipment	547.72	529.07	522.81	551.35	371.88	248.4
Goodwill	92.22	92.61	93.39	51.09	55.96	-0.02
Other Intangible Assets	19.49	24.09	23.33	27.96	27.36	0.62
Long-Term Deferred Tax Assets	139.58	132.17	109.84	64.71	-	-
Other Long-Term Assets	77.15	87.53	19.4	37.22	51.74	22.72
Total Assets	1,431	1,363	1,307	1,300	1,222	1,012

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	102.44	61.68	82.54	70.89	59.66	44.57
Accrued Expenses	55.94	56.59	80.69	80.26	92.05	101.64
Short-Term Debt	97.43	89.78	45.55	68.17	20.14	-
Current Portion of Long-Term Debt	53.49	25.97	23.61	14.58	6.16	3.91
Current Portion of Leases	5.85	2.3	3.61	3.61	3.61	6.57
Current Income Taxes Payable	6.09	10.06	4.94	2.23	2.2	4.34
Other Current Liabilities	66.96	69.27	48.72	56.55	100.35	47.81
Total Current Liabilities	388.19	315.65	289.66	296.28	284.16	208.86
Long-Term Debt	30.7	38.88	57.09	59.55	58.3	33.49
Long-Term Leases	30.78	23.76	12.92	12.63	12.34	1.21
Pension & Post-Retirement Benefits	54.41	54.83	53.93	61.12	61.24	73.77
Long-Term Deferred Tax Liabilities	-	-	-	-	20.88	10.87
Other Long-Term Liabilities	82.54	87.66	86.82	100.98	109.05	120.38
Total Liabilities	586.63	520.77	500.43	530.56	545.97	448.58

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	438.08	438.08	438.08	438.08	438.08	438.08
Retained Earnings	290.3	289.07	279.85	256.66	164.67	75.86
Treasury Stock	-0.16	-0.16	-1.12	-0.59	-0.17	-0.17
Comprehensive Income & Other	116.12	115.55	89.26	75.54	73.61	49.48
Total Common Equity	844.34	842.54	806.06	769.7	676.19	563.25
Minority Interest	-	-	0.03	0.11	0.11	0.11
Shareholders' Equity	844.34	842.54	806.09	769.81	676.3	563.36
Total Liabilities & Equity	1,431	1,363	1,307	1,300	1,222	1,012

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	218.25	180.68	142.78	158.53	100.54	45.18
Net Cash (Debt)	-197.84	-137.84	-126.59	-141.99	11.93	173.68
Net Cash Growth	-	-	-	-	-93.13%	2995.38%
Net Cash Per Share	-3.20	-2.23	-2.05	-2.30	0.19	2.81
Filing Date Shares Outstanding	61.76	61.76	61.65	61.72	61.77	61.77
Total Common Shares Outstanding	61.76	61.76	61.65	61.72	61.77	61.77
Working Capital	166.63	182.2	248.08	271.75	431.17	531.35
Book Value Per Share	13.67	13.64	13.07	12.47	10.95	9.12
Tangible Book Value	732.64	725.85	689.34	690.65	592.87	562.64
Tangible Book Value Per Share	11.86	11.75	11.18	11.19	9.60	9.11
Land	3.97	3.97	-	4.74	4.54	4.54
Buildings	141.76	141.17	-	63.4	61.84	59.2
Machinery	582.67	582.4	-	704.43	616.08	660.67
Construction In Progress	93	62.96	-	260.15	117.14	44.53

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 4, 2026

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