Fras-le S.A. (BVMF: FRAS3)

Fras-le 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	1,229	1,050	567.86	363.6	443.24	178.39
Short-Term Investments	-	-	-	0.06	19.64	35.07
Trading Asset Securities	161.59	0.05	494.13	-	-	-
Cash & Short-Term Investments	1,390	1,050	1,062	363.66	462.88	213.46
Cash Growth	36.61%	-1.09%	192.03%	-21.44%	116.84%	-7.43%
Accounts Receivable	440.6	420.66	271.68	268.01	289.19	123.42
Other Receivables	142.42	118.04	98	123.45	171.97	41.13
Receivables	583.02	538.69	369.68	391.46	461.16	164.55
Inventory	844.87	783.47	857.67	825.23	494.1	333.27
Other Current Assets	0.28	-	-	31.65	28.83	18.98
Total Current Assets	2,818	2,373	2,289	1,612	1,447	730.26
Property, Plant & Equipment	840.06	803.57	794.47	812.13	733.46	636.2
Long-Term Investments	130.4	71.19	66.42	59.5	68.88	0.15
Goodwill	-	184.27	151.34	151.34	156.29	77.37
Other Intangible Assets	580.32	370.29	322.8	347.42	349.69	90.86
Long-Term Deferred Tax Assets	-	1.96	16.1	2.91	-	36.7
Other Long-Term Assets	108.8	108.09	125.41	97.03	86.61	48.48
Total Assets	4,478	3,912	3,766	3,082	2,842	1,620
Accounts Payable	419.45	414.34	385.63	310.07	265.4	93.72
Accrued Expenses	189.43	180.21	171.81	87.76	61.74	42.3
Short-Term Debt	26.61	32.56	14.27	67.8	43.4	43.92
Current Portion of Long-Term Debt	379.7	293.78	154.31	164.73	180.78	74.08
Current Portion of Leases	22.28	16.85	15.18	12.38	16.78	9.15
Current Income Taxes Payable	16.94	19.61	5.71	64.46	78.21	33.83
Other Current Liabilities	122.62	155.99	115.22	118.32	172.13	44.8
Total Current Liabilities	1,177	1,113	862.13	825.52	818.44	341.79
Long-Term Debt	855.88	579.52	762.24	786.89	702.43	274.69
Long-Term Leases	125.11	138.13	134.47	143.91	128.86	91.88
Long-Term Unearned Revenue	1.48	1.48	1.74	2.01	2.28	2.55
Long-Term Deferred Tax Liabilities	17.6	-	-	-	5.31	73.56
Other Long-Term Liabilities	237.96	218.44	226.87	218.04	229.78	56.23
Total Liabilities	2,415	2,051	1,987	1,976	1,887	840.7
Common Stock	1,229	1,229	1,229	600	600	600
Retained Earnings	965.18	852.5	600.51	474.82	327.65	187.99
Treasury Stock	-13.35	-13.35	-13.35	-13.35	-13.35	-13.35
Comprensive Income & Other	-145.99	-230.36	-52.65	34.11	29.53	-10.47
Total Common Equity	2,035	1,838	1,764	1,096	943.83	764.16
Minority Interest	27.71	22.93	14.54	10.39	10.98	15.17
Shareholders' Equity	2,063	1,861	1,778	1,106	954.81	779.33
Total Liabilities & Equity	4,478	3,912	3,766	3,082	2,842	1,620
Total Debt	1,410	1,061	1,080	1,176	1,072	493.72
Net Cash (Debt)	-19.32	-10.37	-18.47	-812.05	-609.36	-280.25
Net Cash Per Share	-0.07	-0.04	-0.07	-3.78	-2.84	-1.31
Filing Date Shares Outstanding	267.02	267.02	267.02	214.57	214.57	214.57
Total Common Shares Outstanding	267.02	267.02	267.02	214.57	214.57	214.57
Working Capital	1,641	1,259	1,427	786.47	628.54	388.47
Book Value Per Share	7.62	6.88	6.61	5.11	4.40	3.56
Tangible Book Value	1,455	1,284	1,290	596.81	437.85	595.93
Tangible Book Value Per Share	5.45	4.81	4.83	2.78	2.04	2.78
Land	-	236.2	233.36	231.99	252.01	231.95
Machinery	-	1,169	1,117	1,093	990.28	860.74
Construction In Progress	-	67.73	69.03	61.91	65.04	90.58

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