ISA Energía Brasil Income Statement

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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
Operating Revenue	6,735	5,218	3,470	2,878	2,024
Other Revenue	2,676	2,748	2,745	2,572	3,510
Revenue	9,411	7,967	6,216	5,451	5,534
Revenue Growth (YoY)	18.13%	28.17%	14.03%	-1.51%	49.72%
Selling, General & Admin	270.48	364.59	250.72	292.52	224
Other Operating Expenses	5,520	3,055	2,512	2,179	1,391
Total Operating Expenses	5,790	3,420	2,762	2,471	1,615
Operating Income	3,621	4,547	3,453	2,979	3,919
Interest Expense	-1,320	-877.72	-1,044	-981.4	-314.07
Interest Income	359.32	251.37	222.09	169.22	70.54
Net Interest Expense	-960.51	-626.35	-821.56	-812.18	-243.53
Income (Loss) on Equity Investments	511.05	584.58	489.32	510.89	518.55
Other Non-Operating Income (Expenses)	-391.08	-336.27	-	-	-387.47
EBT Excluding Unusual Items	2,780	4,169	3,121	2,678	3,806
Pretax Income	2,780	4,169	3,121	2,678	3,806
Income Tax Expense	269.29	615.93	228.64	358.34	768.42
Earnings From Continuing Ops.	2,511	3,553	2,892	2,320	3,038
Minority Interest in Earnings	-63.12	-54.32	-51.25	-57.55	-19.21
Net Income	2,448	3,498	2,841	2,262	3,019
Net Income to Common	2,448	3,498	2,841	2,262	3,019
Net Income Growth	-30.03%	23.14%	25.59%	-25.06%	-10.20%
Shares Outstanding (Basic)	659	659	659	659	659
Shares Outstanding (Diluted)	659	659	659	659	659
Shares Change (YoY)	-	-	-	-	-0.00%
EPS (Basic)	3.72	5.31	4.31	3.43	4.58
EPS (Diluted)	3.71	5.31	4.31	3.43	4.58
EPS Growth	-30.03%	23.14%	25.59%	-25.06%	-10.20%
Free Cash Flow	-1,243	-217.37	543.3	564.01	876.53
Free Cash Flow Per Share	-1.89	-0.33	0.82	0.86	1.33
Dividend Per Share	1.851	2.361	2.204	1.062	-
Dividend Growth	-21.61%	7.11%	107.46%	-	-
Profit Margin	26.01%	43.91%	45.71%	41.50%	54.55%
Free Cash Flow Margin	-13.21%	-2.73%	8.74%	10.35%	15.84%
EBITDA	3,654	4,581	3,498	3,027	3,956
EBITDA Margin	38.82%	57.51%	56.28%	55.53%	71.49%
D&A For EBITDA	32.98	34.56	44.74	47.22	37.62
EBIT	3,621	4,547	3,453	2,979	3,919
EBIT Margin	38.47%	57.07%	55.56%	54.66%	70.81%
Effective Tax Rate	9.69%	14.77%	7.33%	13.38%	20.19%
Revenue as Reported	9,411	7,967	6,216	5,451	5,534

Source: S&P Global Market Intelligence. Utility template. Financial Sources.