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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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
Cash & Equivalents	639.62	1,356	2,915	245.82	336.52	282.63
Trading Asset Securities	669.46	808.92	486	1,526	907.33	813.63
Accounts Receivable	4,267	4,106	3,605	3,370	3,030	2,344
Other Receivables	325.82	208.04	221.44	376.21	203.8	111.48
Inventory	78.06	72.7	94.38	164.94	91.24	-
Other Current Assets	477.16	535.62	618.25	294.8	101.23	195.96
Total Current Assets	6,458	7,087	7,939	5,978	4,670	3,748
Property, Plant & Equipment	173.62	180.13	153.61	120.1	114.93	93.27
Other Intangible Assets	435.04	436.23	438.47	461.64	475.86	496.44
Long-Term Investments	4,285	4,155	4,355	4,023	3,795	3,299
Long-Term Accounts Receivable	33,514	32,325	27,442	22,619	20,829	19,150
Other Long-Term Assets	3,074	3,018	2,976	2,709	2,359	2,190
Total Assets	47,939	47,201	43,305	35,911	32,244	28,977
Accounts Payable	224.72	254.45	182.17	177.99	111.56	83.67
Accrued Expenses	376.51	348.42	265.6	232.15	314.41	114.11
Current Portion of Long-Term Debt	390.7	586.08	1,192	646.63	166.89	801.19
Current Portion of Leases	17.85	18.68	12.02	6.27	14.12	11.91
Current Income Taxes Payable	-	4.56	3.52	-	-	3.06
Other Current Liabilities	606.28	674.58	1,610	1,382	686.36	215.26
Total Current Liabilities	1,616	1,887	3,265	2,445	1,293	1,229
Long-Term Debt	15,855	15,366	12,044	8,594	7,818	6,558
Long-Term Leases	33.07	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	5,317	5,288	5,175	4,437	4,358	3,987
Other Long-Term Liabilities	3,302	3,187	2,724	2,221	2,041	1,899
Total Liabilities	26,123	25,764	23,233	18,119	15,707	14,184
Common Stock	3,590	3,590	3,590	3,590	3,590	3,590
Retained Earnings	609.06	-	-	-	-	11,046
Comprehensive Income & Other	17,227	17,561	16,125	13,790	12,587	-236.71
Total Common Equity	21,427	21,151	19,715	17,380	16,177	14,399
Minority Interest	389.18	285.54	356.7	411.57	359.03	393.53
Shareholders' Equity	21,816	21,437	20,071	17,792	16,536	14,793
Total Liabilities & Equity	47,939	47,201	43,305	35,911	32,244	28,977
Total Debt	16,297	16,007	13,274	9,269	8,042	7,417
Net Cash (Debt)	-14,988	-13,842	-9,873	-7,497	-6,798	-6,320
Net Cash Per Share	-22.75	-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	4,842	5,201	4,675	3,534	3,377	2,519
Book Value Per Share	32.52	32.10	29.92	26.38	24.55	21.85
Tangible Book Value	20,991	20,715	19,276	16,919	15,702	13,903
Tangible Book Value Per Share	31.86	31.44	29.26	25.68	23.83	21.10
Land	-	0.1	-	-	-	-
Buildings	-	4.77	-	-	-	-
Machinery	-	127.75	-	-	-	-
Construction In Progress	-	51.81	-	-	-	-

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