Inepar S.A. Indústria e Construções (BVMF:INEP4)
Brazil · Delayed Price · Currency is BRL 1.380
+0.040 (2.99%)
Sep 3, 2026, 12:02 PM GMT-3
BVMF:INEP4 Cash Flow Statement
Financials in millions BRL. Fiscal year is January - December.
Millions BRL. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -259.18 | -498.82 | -232.7 | 474.83 | -353.87 | 1,287 |
Depreciation & Amortization | 5.68 | 5.84 | 6.42 | 9.07 | 7.68 | 9.56 |
Other Amortization | 0.06 | 0.06 | - | - | - | - |
Loss (Gain) From Sale of Assets | - | - | - | 74.51 | 1.81 | 13.96 |
Loss (Gain) From Sale of Investments | 2.04 | 4.08 | 2.19 | - | - | - |
Loss (Gain) on Equity Investments | 5.44 | 4.98 | 15.95 | 11.61 | 13.22 | 0.99 |
Other Operating Activities | 225.11 | 247.36 | 63.73 | -693.74 | 158.85 | -797.78 |
Change in Accounts Receivable | 4.98 | 132.05 | -2.19 | 5.94 | -13.15 | 374.54 |
Change in Inventory | -1.28 | 1.44 | 1.06 | -3.18 | 1.69 | -3.1 |
Change in Accounts Payable | -37.74 | -16.3 | -4.85 | 0.46 | -6.71 | -20.04 |
Change in Unearned Revenue | -34.01 | -55.11 | 22.33 | 2.87 | -1.66 | -3.93 |
Change in Income Taxes | 48.54 | -2.79 | 40.38 | 29.13 | 68.39 | -663.78 |
Change in Other Net Operating Assets | -82.03 | -115.2 | 91.52 | 65.87 | 178.09 | -115.49 |
Operating Cash Flow | -136.01 | -307.02 | -0.24 | -25.24 | 67.02 | 107.69 |
Operating Cash Flow Growth | - | - | - | - | -37.76% | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -2.82 | -2.51 | -0.2 | -0.68 | -0.65 | -34.57 |
Sale of Property, Plant & Equipment | 3.77 | 3.8 | - | - | - | - |
Cash Acquisitions | 379.82 | 379.82 | - | -1.79 | - | - |
Investment in Securities | 16.77 | 9.9 | - | - | -0.02 | - |
Other Investing Activities | 73.19 | 25.06 | -4.27 | -34.22 | -7.02 | -3.12 |
Investing Cash Flow | 90.91 | 416.07 | -4.47 | -36.68 | -7.69 | -37.7 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | 0.7 | 3.18 | 97.91 | 29.56 | 53.53 |
Long-Term Debt Repaid | - | -74.7 | -0.07 | -46.76 | -76.95 | -113.44 |
Net Debt Issued (Repaid) | -0.01 | -74 | 3.12 | 51.15 | -47.39 | -59.91 |
Issuance of Common Stock | 32.49 | 32.49 | - | - | - | - |
Other Financing Activities | 1.42 | -50.48 | - | 10.9 | -20.41 | - |
Financing Cash Flow | 33.9 | -91.99 | 3.12 | 62.04 | -67.8 | -59.91 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -11.2 | 17.06 | -1.59 | 0.12 | -8.47 | 10.08 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -138.83 | -309.52 | -0.44 | -25.92 | 66.37 | 73.11 |
Free Cash Flow Growth | - | - | - | - | -9.22% | - |
Free Cash Flow Margin | -1721.40% | -4759.70% | -9.97% | -399.75% | 619.05% | 299.83% |
Free Cash Flow Per Share | -2.58 | -6.32 | -0.01 | -0.58 | 1.81 | 2.19 |
Levered Free Cash Flow | -863.01 | -604.37 | 91.14 | -282.74 | -63.51 | -274.12 |
Unlevered Free Cash Flow | -843.86 | -573 | 121.32 | -165.69 | 120.72 | -170.92 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | - | 50.48 | - | - | 20.41 | - |
Change in Working Capital | -96.12 | -55.9 | 148.25 | 101.08 | 226.65 | -391.13 |