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

Fras-le Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	974.99	844.88	1,050	567.86	363.6	443.24
Short-Term Investments	-	549.47	0.05	-	0.06	19.64
Trading Asset Securities	20.28	-	-	494.13	-	-
Cash & Short-Term Investments	995.27	1,394	1,050	1,062	363.66	462.88
Cash Growth	-24.49%	32.74%	-1.08%	192.03%	-21.44%	116.84%
Accounts Receivable	670.58	433.63	420.66	271.68	268.01	289.19
Other Receivables	124.2	143.38	88.9	98	123.45	171.97
Receivables	794.77	577.01	509.56	369.68	391.46	461.16
Inventory	1,584	1,055	783.47	857.67	825.23	494.1
Other Current Assets	0.09	51.98	29.14	-	31.65	28.83
Total Current Assets	3,374	3,078	2,373	2,289	1,612	1,447
Property, Plant & Equipment	1,393	914.84	803.57	794.47	812.13	733.46
Long-Term Investments	66.95	141.65	71.19	66.42	59.5	68.88
Goodwill	-	193.56	184.27	151.34	151.34	156.29
Other Intangible Assets	1,811	393.3	370.29	322.8	347.42	349.69
Long-Term Deferred Tax Assets	-	-	1.96	16.1	2.91	-
Other Long-Term Assets	247.24	148.17	108.09	125.41	97.03	86.61
Total Assets	6,893	4,870	3,912	3,766	3,082	2,842
Accounts Payable	614.99	612.18	414.34	385.63	310.07	265.4
Accrued Expenses	253.73	113.71	93.25	171.81	87.76	61.74
Short-Term Debt	-	23.82	32.56	14.27	67.8	43.4
Current Portion of Long-Term Debt	390.94	369.8	293.78	154.31	164.73	180.78
Current Portion of Leases	-	24.09	16.85	15.18	12.38	16.78
Current Income Taxes Payable	-	140.9	106.56	5.71	64.46	78.21
Other Current Liabilities	228.02	214.73	155.99	115.22	118.32	172.13
Total Current Liabilities	1,488	1,499	1,113	862.13	825.52	818.44
Long-Term Debt	2,251	728.46	579.52	762.24	786.89	702.43
Long-Term Leases	-	148.18	138.13	134.47	143.91	128.86
Long-Term Unearned Revenue	1.48	1.48	1.48	1.74	2.01	2.28
Long-Term Deferred Tax Liabilities	116.9	8.72	-	-	-	5.31
Other Long-Term Liabilities	605.32	232.08	218.44	226.87	218.04	229.78
Total Liabilities	4,463	2,618	2,051	1,987	1,976	1,887
Common Stock	1,477	1,229	1,229	1,229	600	600
Retained Earnings	1,166	1,047	852.5	600.51	474.82	327.65
Treasury Stock	-	-13.35	-13.35	-13.35	-13.35	-13.35
Comprehensive Income & Other	-233.32	-44.55	-230.36	-52.65	34.11	29.53
Total Common Equity	2,410	2,219	1,838	1,764	1,096	943.83
Minority Interest	19.93	32.64	22.93	14.54	10.39	10.98
Shareholders' Equity	2,430	2,251	1,861	1,778	1,106	954.81
Total Liabilities & Equity	6,893	4,870	3,912	3,766	3,082	2,842
Total Debt	2,642	1,294	1,061	1,080	1,176	1,072
Net Cash (Debt)	-1,647	100.01	-10.37	-18.47	-812.05	-609.36
Net Cash Per Share	-6.17	0.37	-0.04	-0.07	-3.78	-2.84
Filing Date Shares Outstanding	267.02	267.02	267.02	267.02	214.57	214.57
Total Common Shares Outstanding	267.02	267.02	267.02	267.02	214.57	214.57
Working Capital	1,887	1,579	1,259	1,427	786.47	628.54
Book Value Per Share	9.02	8.31	6.88	6.61	5.11	4.40
Tangible Book Value	598.27	1,632	1,284	1,290	596.81	437.85
Tangible Book Value Per Share	2.24	6.11	4.81	4.83	2.78	2.04
Land	-	228.96	236.2	233.36	231.99	252.01
Machinery	-	1,293	1,169	1,117	1,093	990.28
Construction In Progress	-	127.4	67.73	69.03	61.91	65.04

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