ISA Energía Brasil S.A. (BVMF:ISAE3)

ISA Energía Brasil Income Statement

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
Operating Revenue	6,325	5,218	3,470	2,878	2,024	2,001
Other Revenue	2,599	2,748	2,745	2,572	3,510	1,696
Revenue	8,924	7,967	6,216	5,451	5,534	3,696
Revenue Growth (YoY)	25.08%	28.17%	14.03%	-1.51%	49.72%	10.94%
Selling, General & Admin	356.55	364.59	250.72	292.52	224	253.52
Other Operating Expenses	5,125	3,055	2,512	2,179	1,391	-511.81
Total Operating Expenses	5,482	3,420	2,762	2,471	1,615	-258.29
Operating Income	3,442	4,547	3,453	2,979	3,919	3,955
Interest Expense	-1,200	-877.72	-577.54	-981.4	-314.07	-580.52
Interest Income	333.96	251.37	201.67	169.22	70.54	371.35
Net Interest Expense	-865.81	-626.35	-375.86	-812.18	-243.53	-209.18
Income (Loss) on Equity Investments	639.93	584.58	489.32	510.89	518.55	472.53
Other Non-Operating Income (Expenses)	-394.83	-336.27	-445.69	-	-387.47	-
EBT Excluding Unusual Items	2,821	4,169	3,121	2,678	3,806	4,218
Pretax Income	2,821	4,169	3,121	2,678	3,806	4,218
Income Tax Expense	-163.39	615.93	228.64	358.34	768.42	835.42
Earnings From Continuing Ops.	2,985	3,553	2,892	2,320	3,038	3,383
Minority Interest in Earnings	-59.82	-54.32	-51.25	-57.55	-19.21	-21.15
Net Income	2,925	3,498	2,841	2,262	3,019	3,362
Net Income to Common	2,925	3,498	2,841	2,262	3,019	3,362
Net Income Growth	-11.58%	23.14%	25.59%	-25.06%	-10.20%	90.71%
Shares Outstanding (Basic)	659	659	659	659	659	659
Shares Outstanding (Diluted)	659	659	659	659	659	659
Shares Change (YoY)	-	-	-	-	-0.00%	23.94%
EPS (Basic)	4.44	5.31	4.31	3.43	4.58	5.10
EPS (Diluted)	4.44	5.31	4.31	3.43	4.58	5.10
EPS Growth	-11.58%	23.14%	25.59%	-25.06%	-10.20%	53.87%
Free Cash Flow	-1,140	-217.37	543.3	564.01	876.53	1,348
Free Cash Flow Per Share	-1.73	-0.33	0.82	0.86	1.33	2.04
Dividend Per Share	2.361	2.361	2.204	1.062	-	2.546
Dividend Growth	7.11%	7.11%	107.46%	-	-	68.53%
Profit Margin	32.78%	43.91%	45.71%	41.50%	54.55%	90.94%
Free Cash Flow Margin	-12.77%	-2.73%	8.74%	10.35%	15.84%	36.46%
EBITDA	3,464	4,581	3,484	3,027	3,956	3,969
EBITDA Margin	38.82%	57.51%	56.05%	55.53%	71.49%	107.38%
D&A For EBITDA	22.31	34.56	30.69	47.22	37.62	14.38
EBIT	3,442	4,547	3,453	2,979	3,919	3,955
EBIT Margin	38.57%	57.07%	55.56%	54.66%	70.81%	106.99%
Effective Tax Rate	-	14.77%	7.33%	13.38%	20.19%	19.81%
Revenue as Reported	8,924	7,967	6,216	5,451	5,534	3,696

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