ISA Energía Brasil Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	719.18	2,915	245.82	336.52	282.63	2,067
Trading Asset Securities	1,701	486	1,526	907.33	813.63	453.56
Accounts Receivable	3,752	3,605	3,370	3,030	2,344	2,804
Other Receivables	177.86	221.44	163.92	203.8	111.48	43.8
Inventory	84.6	94.38	164.94	91.24	-	-
Other Current Assets	630.68	618.25	507.09	101.23	195.96	138.79
Total Current Assets	7,065	7,939	5,978	4,670	3,748	5,508
Property, Plant & Equipment	170.56	153.61	120.1	114.93	93.27	92.99
Other Intangible Assets	435.77	438.47	461.64	475.86	496.44	24.5
Long-Term Investments	4,269	4,355	4,023	3,795	3,299	2,858
Long-Term Accounts Receivable	30,709	27,442	22,619	20,829	19,150	14,118
Other Long-Term Assets	2,994	2,976	2,709	2,359	2,190	1,991
Total Assets	45,644	43,305	35,911	32,244	28,977	24,592
Accounts Payable	209.41	182.17	177.99	111.56	83.67	153.35
Accrued Expenses	313.25	265.6	222.2	314.41	114.11	51.94
Current Portion of Long-Term Debt	427.34	1,192	646.63	166.89	801.19	312.58
Current Portion of Leases	19.08	12.02	6.27	14.12	11.91	8.8
Current Income Taxes Payable	100.29	3.52	2.75	-	3.06	255.61
Other Current Liabilities	513.73	1,610	1,389	686.36	215.26	590.23
Total Current Liabilities	1,583	3,265	2,445	1,293	1,229	1,372
Long-Term Debt	14,331	12,044	8,594	7,818	6,558	4,170
Long-Term Leases	41.17	25.49	22.1	42.84	45.01	44.74
Pension & Post-Retirement Benefits	-	-	401.06	153.84	465.45	381.98
Long-Term Deferred Tax Liabilities	5,278	5,175	4,437	4,358	3,987	2,953
Other Long-Term Liabilities	3,015	2,724	2,221	2,041	1,899	1,545
Total Liabilities	24,248	23,233	18,119	15,707	14,184	10,467
Common Stock	3,590	3,590	3,590	3,590	3,590	3,590
Retained Earnings	17,224	-	-	-	11,046	10,388
Comprehensive Income & Other	93.37	16,125	13,790	12,587	-236.71	-223.88
Total Common Equity	20,907	19,715	17,380	16,177	14,399	13,754
Minority Interest	488.86	356.7	411.57	359.03	393.53	371.16
Shareholders' Equity	21,396	20,071	17,792	16,536	14,793	14,125
Total Liabilities & Equity	45,644	43,305	35,911	32,244	28,977	24,592
Total Debt	14,818	13,274	9,269	8,042	7,417	4,536
Net Cash (Debt)	-12,398	-9,873	-7,497	-6,798	-6,320	-2,015
Net Cash Per Share	-18.82	-14.98	-11.38	-10.32	-9.59	-3.06
Filing Date Shares Outstanding	658.88	658.88	658.88	658.88	658.88	658.88
Total Common Shares Outstanding	658.88	658.88	658.88	658.88	658.88	658.88
Working Capital	5,482	4,675	3,534	3,377	2,519	4,135
Book Value Per Share	31.73	29.92	26.38	24.55	21.85	20.88
Tangible Book Value	20,471	19,276	16,919	15,702	13,903	13,730
Tangible Book Value Per Share	31.07	29.26	25.68	23.83	21.10	20.84
Land	0.1	0.1	-	-	-	-
Buildings	4.77	4.77	-	-	-	-
Machinery	127.54	115.68	-	-	-	-
Construction In Progress	34.69	42.37	-	-	-	-

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