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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	441.74	1,356	2,915	245.82	336.52	282.63
Short-Term Investments	2,526	-	-	-	-	-
Trading Asset Securities	-	808.92	486	1,526	907.33	813.63
Accounts Receivable	5,256	4,106	3,605	3,370	3,030	2,344
Other Receivables	297.76	208.04	221.44	376.21	203.8	111.48
Inventory	121.91	72.7	94.38	164.94	91.24	-
Prepaid Expenses	39.4	-	-	-	-	-
Other Current Assets	768.71	535.62	618.25	294.8	101.23	195.96
Total Current Assets	9,452	7,087	7,939	5,978	4,670	3,748
Property, Plant & Equipment	160	180.13	153.61	120.1	114.93	93.27
Other Intangible Assets	96.72	436.23	438.47	461.64	475.86	496.44
Long-Term Investments	1,336	4,155	4,355	4,023	3,795	3,299
Long-Term Accounts Receivable	41,791	32,325	27,442	22,619	20,829	19,150
Other Long-Term Assets	3,304	3,018	2,976	2,709	2,359	2,190
Total Assets	56,139	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	251.1	254.45	182.17	177.99	111.56	83.67
Accrued Expenses	144.68	348.42	265.6	232.15	314.41	114.11
Current Portion of Long-Term Debt	630.98	586.08	1,192	646.63	166.89	801.19
Current Portion of Leases	16.72	18.68	12.02	6.27	14.12	11.91
Current Income Taxes Payable	268.56	4.56	3.52	-	-	3.06
Other Current Liabilities	747.96	674.58	1,610	1,382	686.36	215.26
Total Current Liabilities	2,060	1,887	3,265	2,445	1,293	1,229
Long-Term Debt	19,132	15,366	12,044	8,594	7,818	6,558
Long-Term Leases	26.09	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	-	5,288	5,175	4,437	4,358	3,987
Other Long-Term Liabilities	10,888	3,187	2,724	2,221	2,041	1,899
Total Liabilities	32,105	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4,790	3,590	3,590	3,590	3,590	3,590
Retained Earnings	18,994	-	-	-	-	11,046
Comprehensive Income & Other	68.41	17,561	16,125	13,790	12,587	-236.71
Total Common Equity	23,853	21,151	19,715	17,380	16,177	14,399
Minority Interest	181	285.54	356.7	411.57	359.03	393.53
Shareholders' Equity	24,034	21,437	20,071	17,792	16,536	14,793
Total Liabilities & Equity	56,139	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	19,805	16,007	13,274	9,269	8,042	7,417
Net Cash (Debt)	-16,837	-13,842	-9,873	-7,497	-6,798	-6,320
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-23.94	-21.01	-14.98	-11.38	-10.32	-9.59
Filing Date Shares Outstanding	703.33	658.88	658.88	658.88	658.88	658.88
Total Common Shares Outstanding	703.33	658.88	658.88	658.88	658.88	658.88
Working Capital	7,392	5,201	4,675	3,534	3,377	2,519
Book Value Per Share	33.91	32.10	29.92	26.38	24.55	21.85
Tangible Book Value	23,756	20,715	19,276	16,919	15,702	13,903
Tangible Book Value Per Share	33.78	31.44	29.26	25.68	23.83	21.10
Land	-	0.1	-	-	-	-
Buildings	-	4.77	-	-	-	-
Machinery	-	127.75	-	-	-	-
Construction In Progress	-	51.81	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Sep 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:

Nov 9, 2026

Data Sources Report a data error