JOSAPAR Joaquim Oliveira S.A. Participações (BVMF:JOPA3)

BVMF:JOPA3 Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	8.49	23.54	16.11	30.54	30.74	31.83
Depreciation & Amortization	13.13	13.83	14.75	16.02	17.15	16.71
Other Amortization	0.04	0.04	0.15	-	-	-
Loss (Gain) From Sale of Assets	-	-	-	-	0.55	-
Asset Writedown & Restructuring Costs	0.54	-	26.93	0.43	-	-
Other Operating Activities	18.01	22.3	-3.06	24.96	1.08	4.39
Change in Accounts Receivable	33.77	-0.48	55.23	-120.51	-53.76	-35.13
Change in Inventory	112	63.99	48.14	-85.26	-44.71	-50.42
Change in Accounts Payable	-2.3	-62.9	28.87	33.79	5.38	49.73
Change in Income Taxes	-3.69	32.39	-14.39	19.67	18.52	3.65
Change in Other Net Operating Assets	-36.38	-30.98	-3.88	-17.72	-19.21	49.38
Operating Cash Flow	143.42	61.59	169.19	-97.92	-45.94	70.34
Operating Cash Flow Growth	157.30%	-63.60%	-	-	-	-
Capital Expenditures	-10.9	-8.27	-3.53	-3.96	-6.16	-9.18
Sale (Purchase) of Real Estate	-	-	-0.3	-	-	-16.32
Other Investing Activities	-3.12	-	-	-4.45	-	-
Investing Cash Flow	-14.02	-8.27	-3.82	-8.41	-6.16	-25.5
Long-Term Debt Issued	-	690.7	939.99	734.18	885.82	606.23
Long-Term Debt Repaid	-	-718	-998.3	-581.89	-741.23	-509.25
Net Debt Issued (Repaid)	59.62	-27.3	-58.31	152.29	144.6	96.98
Common Dividends Paid	-13.1	-11.09	-10.52	-10.55	-13.49	-2.6
Other Financing Activities	-9.8	-3.71	-19.25	4.96	4.51	4.64
Financing Cash Flow	36.72	-42.1	-88.08	146.7	135.62	99.02
Net Cash Flow	166.12	11.22	77.3	40.37	83.53	143.86
Free Cash Flow	132.52	53.31	165.67	-101.88	-52.09	61.16
Free Cash Flow Growth	174.59%	-67.82%	-	-	-	-
Free Cash Flow Margin	6.67%	2.41%	7.82%	-4.50%	-2.60%	3.91%
Free Cash Flow Per Share	12.51	5.04	15.65	-9.63	-4.92	5.78
Levered Free Cash Flow	58.14	-50.15	89.79	-165.03	-129.29	34.31
Unlevered Free Cash Flow	187.24	71.29	232.15	-17.09	-57.09	101.81
Change in Working Capital	103.4	2.02	113.96	-170.03	-93.78	17.21

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