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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	814.92	1,050	567.86	363.6	443.24	178.39
Short-Term Investments	486.03	-	-	0.06	19.64	35.07
Trading Asset Securities	17.09	0.05	494.13	-	-	-
Cash & Short-Term Investments	1,318	1,050	1,062	363.66	462.88	213.46
Cash Growth	30.58%	-1.09%	192.03%	-21.44%	116.84%	-7.43%
Accounts Receivable	385.92	420.66	271.68	268.01	289.19	123.42
Other Receivables	177.16	118.04	98	123.45	171.97	41.13
Receivables	563.08	538.69	369.68	391.46	461.16	164.55
Inventory	879.41	783.47	857.67	825.23	494.1	333.27
Other Current Assets	-	-	-	31.65	28.83	18.98
Total Current Assets	2,761	2,373	2,289	1,612	1,447	730.26
Property, Plant & Equipment	860.52	803.57	794.47	812.13	733.46	636.2
Long-Term Investments	132.55	71.19	66.42	59.5	68.88	0.15
Goodwill	-	184.27	151.34	151.34	156.29	77.37
Other Intangible Assets	577	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	100.01	108.09	125.41	97.03	86.61	48.48
Total Assets	4,431	3,912	3,766	3,082	2,842	1,620
Accounts Payable	459.1	414.34	385.63	310.07	265.4	93.72
Accrued Expenses	206.72	180.21	171.81	87.76	61.74	42.3
Short-Term Debt	31.8	32.56	14.27	67.8	43.4	43.92
Current Portion of Long-Term Debt	376.65	293.78	154.31	164.73	180.78	74.08
Current Portion of Leases	21.96	16.85	15.18	12.38	16.78	9.15
Current Income Taxes Payable	9	19.61	5.71	64.46	78.21	33.83
Other Current Liabilities	117.63	155.99	115.22	118.32	172.13	44.8
Total Current Liabilities	1,223	1,113	862.13	825.52	818.44	341.79
Long-Term Debt	754.82	579.52	762.24	786.89	702.43	274.69
Long-Term Leases	120.67	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	13.31	-	-	-	5.31	73.56
Other Long-Term Liabilities	241.05	218.44	226.87	218.04	229.78	56.23
Total Liabilities	2,354	2,051	1,987	1,976	1,887	840.7
Common Stock	1,229	1,229	1,229	600	600	600
Retained Earnings	986.24	852.5	600.51	474.82	327.65	187.99
Treasury Stock	-13.35	-13.35	-13.35	-13.35	-13.35	-13.35
Comprehensive Income & Other	-155.55	-230.36	-52.65	34.11	29.53	-10.47
Total Common Equity	2,047	1,838	1,764	1,096	943.83	764.16
Minority Interest	29.67	22.93	14.54	10.39	10.98	15.17
Shareholders' Equity	2,076	1,861	1,778	1,106	954.81	779.33
Total Liabilities & Equity	4,431	3,912	3,766	3,082	2,842	1,620
Total Debt	1,306	1,061	1,080	1,176	1,072	493.72
Net Cash (Debt)	12.13	-10.37	-18.47	-812.05	-609.36	-280.25
Net Cash Per Share	0.05	-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	1,538	1,259	1,427	786.47	628.54	388.47
Book Value Per Share	7.67	6.88	6.61	5.11	4.40	3.56
Tangible Book Value	1,470	1,284	1,290	596.81	437.85	595.93
Tangible Book Value Per Share	5.50	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.