Inepar S.A. Indústria e Construções (BVMF: INEP4)

INEP4 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	0.97	2.04	1.92	10.39	0.3	0.58
Short-Term Investments	0.01	0.01	0.01	0.01	0.01	33.38
Cash & Short-Term Investments	1.29	2.05	1.93	10.4	0.31	33.96
Cash Growth	450.43%	6.33%	-81.45%	3221.09%	-99.08%	-4.05%
Accounts Receivable	1.14	0.67	6.61	4.57	501.51	135.45
Other Receivables	83.25	92.07	93.2	101.6	41.31	73.18
Receivables	84.39	92.73	99.81	106.17	542.82	208.63
Inventory	11.28	10.43	7.24	8.94	5.83	7.36
Prepaid Expenses	-	0.31	-	-	-	0.02
Other Current Assets	1.91	1.56	-	-	-	-
Total Current Assets	98.87	107.08	108.98	125.5	548.97	249.96
Property, Plant & Equipment	123.96	129.23	211.45	218.72	220.42	272.84
Long-Term Investments	143.63	192.22	199.65	205.83	204.92	209.79
Goodwill	391.51	391.51	391.51	391.51	391.51	391.51
Other Intangible Assets	0.02	0.06	0.75	2.85	4.42	15.04
Long-Term Accounts Receivable	134	134	134	122.88	0.48	0.48
Long-Term Deferred Charges	-	-	-	-0.54	-0.01	0.01
Other Long-Term Assets	207.62	212.5	273.7	440.22	259.07	268.54
Total Assets	1,100	1,167	1,320	1,507	1,630	1,408
Accounts Payable	67.25	65.08	64.62	71.33	91.37	115.64
Accrued Expenses	249.9	152.63	143.91	149.65	1,479	415.28
Current Portion of Long-Term Debt	415.71	400.95	405.61	314.39	369.26	332.62
Current Portion of Leases	-	-	-	55.3	50.25	29.22
Current Income Taxes Payable	43.9	132.91	291.74	176.16	103.68	771.92
Current Unearned Revenue	38.75	36.01	33.14	34.8	38.74	148.79
Other Current Liabilities	309.89	288.61	274.62	227.52	363.17	352.03
Total Current Liabilities	1,125	1,076	1,214	1,029	2,496	2,166
Long-Term Debt	629.57	475.15	470.99	476.92	511.84	339.96
Long-Term Leases	-	-	-	-	27.48	-
Long-Term Deferred Tax Liabilities	81.11	79.08	100.53	96.36	55.69	103.8
Other Long-Term Liabilities	544.24	660.84	1,156	1,165	1,113	814.92
Total Liabilities	2,380	2,291	2,941	2,768	4,204	3,424
Common Stock	543.69	542.63	495.46	437.53	429.21	412.48
Retained Earnings	-2,917	-2,772	-3,265	-2,918	-4,212	-3,681
Comprensive Income & Other	1,090	1,100	1,146	1,204	1,207	1,305
Total Common Equity	-1,283	-1,130	-1,624	-1,277	-2,575	-1,964
Minority Interest	2.56	5	3.12	15.84	0.87	-52.45
Shareholders' Equity	-1,281	-1,125	-1,621	-1,261	-2,574	-2,016
Total Liabilities & Equity	1,100	1,167	1,320	1,507	1,630	1,408
Total Debt	1,045	876.09	876.6	846.62	958.83	701.8
Net Cash (Debt)	-1,044	-874.04	-874.68	-836.22	-958.51	-667.85
Net Cash Per Share	-21.63	-19.72	-23.89	-25.08	-29.21	-20.95
Filing Date Shares Outstanding	44.61	44.31	36.61	33.34	32.82	31.88
Total Common Shares Outstanding	44.61	44.31	36.61	33.34	32.82	31.88
Working Capital	-1,027	-969.1	-1,105	-903.65	-1,947	-1,916
Book Value Per Share	-33.96	-30.83	-51.55	-47.86	-88.19	-72.13
Tangible Book Value	-1,675	-1,521	-2,016	-1,671	-2,971	-2,370
Tangible Book Value Per Share	-42.73	-39.67	-62.26	-59.69	-100.25	-84.88
Land	14.59	17.4	-	17.4	17.4	55.26
Buildings	184.63	184.5	-	180.54	178.83	189.64
Machinery	81.67	82.62	-	94.1	110.86	110.85

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