ISA Energía Brasil S.A. (BVMF:ISAE4)

ISA Energía Brasil Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	468.7	1,356	2,915	245.82	336.52	282.63
Trading Asset Securities	1,289	808.92	486	1,526	907.33	813.63
Accounts Receivable	4,390	4,106	3,605	3,370	3,030	2,344
Other Receivables	161.05	208.04	221.44	376.21	203.8	111.48
Inventory	83.89	72.7	94.38	164.94	91.24	-
Other Current Assets	772.6	535.62	618.25	294.8	101.23	195.96
Total Current Assets	7,165	7,087	7,939	5,978	4,670	3,748
Property, Plant & Equipment	168.49	180.13	153.61	120.1	114.93	93.27
Other Intangible Assets	435.95	436.23	438.47	461.64	475.86	496.44
Long-Term Investments	4,320	4,155	4,355	4,023	3,795	3,299
Long-Term Accounts Receivable	34,743	32,325	27,442	22,619	20,829	19,150
Other Long-Term Assets	3,122	3,018	2,976	2,709	2,359	2,190
Total Assets	49,955	47,201	43,305	35,911	32,244	28,977

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	228.94	254.45	182.17	177.99	111.56	83.67
Accrued Expenses	335.3	348.42	265.6	232.15	314.41	114.11
Current Portion of Long-Term Debt	442.81	586.08	1,192	646.63	166.89	801.19
Current Portion of Leases	17.14	18.68	12.02	6.27	14.12	11.91
Current Income Taxes Payable	69.87	4.56	3.52	-	-	3.06
Other Current Liabilities	263.37	674.58	1,610	1,382	686.36	215.26
Total Current Liabilities	1,357	1,887	3,265	2,445	1,293	1,229
Long-Term Debt	17,235	15,366	12,044	8,594	7,818	6,558
Long-Term Leases	30.73	36.96	25.49	22.1	42.84	45.01
Pension & Post-Retirement Benefits	-	-	-	401.06	153.84	465.45
Long-Term Deferred Tax Liabilities	8,620	5,288	5,175	4,437	4,358	3,987
Other Long-Term Liabilities	231.1	3,187	2,724	2,221	2,041	1,899
Total Liabilities	27,474	25,764	23,233	18,119	15,707	14,184

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	3,590	3,590	3,590	3,590	3,590	3,590
Retained Earnings	18,479	-	-	-	-	11,046
Comprehensive Income & Other	90.4	17,561	16,125	13,790	12,587	-236.71
Total Common Equity	22,159	21,151	19,715	17,380	16,177	14,399
Minority Interest	321.51	285.54	356.7	411.57	359.03	393.53
Shareholders' Equity	22,481	21,437	20,071	17,792	16,536	14,793
Total Liabilities & Equity	49,955	47,201	43,305	35,911	32,244	28,977

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	17,726	16,007	13,274	9,269	8,042	7,417
Net Cash (Debt)	-15,968	-13,842	-9,873	-7,497	-6,798	-6,320
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-24.23	-21.01	-14.98	-11.38	-10.32	-9.59
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	5,808	5,201	4,675	3,534	3,377	2,519
Book Value Per Share	33.63	32.10	29.92	26.38	24.55	21.85
Tangible Book Value	21,723	20,715	19,276	16,919	15,702	13,903
Tangible Book Value Per Share	32.97	31.44	29.26	25.68	23.83	21.10
Land	0.1	0.1	-	-	-	-
Buildings	4.77	4.77	-	-	-	-
Machinery	128.36	127.75	-	-	-	-
Construction In Progress	53.06	51.81	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 20, 2026

Data Sources Report a data error