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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	7.07	23.54	16.11	30.54	30.74	31.83
Depreciation & Amortization	13.29	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	-	-
Provision & Write-off of Bad Debts	-0.09	-	-	-	-	-
Other Operating Activities	12.06	22.3	-3.06	24.96	1.08	4.39
Change in Accounts Receivable	40.6	-0.48	55.23	-120.51	-53.76	-35.13
Change in Inventory	-2.18	63.99	48.14	-85.26	-44.71	-50.42
Change in Accounts Payable	-6.84	-62.9	28.87	33.79	5.38	49.73
Change in Income Taxes	13.75	32.39	-14.39	19.67	18.52	3.65
Change in Other Net Operating Assets	-42.97	-30.98	-3.88	-17.72	-19.21	49.38
Operating Cash Flow	35.13	61.59	169.19	-97.92	-45.94	70.34
Operating Cash Flow Growth	-76.25%	-63.60%	-	-	-	-
Capital Expenditures	-8.54	-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	-11.65	-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)	31.84	-27.3	-58.31	152.29	144.6	96.98
Common Dividends Paid	-11.09	-11.09	-10.52	-10.55	-13.49	-2.6
Other Financing Activities	-7.8	-3.71	-19.25	4.96	4.51	4.64
Financing Cash Flow	12.96	-42.1	-88.08	146.7	135.62	99.02
Net Cash Flow	36.44	11.22	77.3	40.37	83.53	143.86
Free Cash Flow	26.6	53.31	165.67	-101.88	-52.09	61.16
Free Cash Flow Growth	-81.06%	-67.82%	-	-	-	-
Free Cash Flow Margin	1.29%	2.41%	7.82%	-4.50%	-2.60%	3.91%
Free Cash Flow Per Share	2.48	5.04	15.65	-9.63	-4.92	5.78
Levered Free Cash Flow	-59.28	-50.15	89.79	-165.03	-129.29	34.31
Unlevered Free Cash Flow	65.87	71.29	232.15	-17.09	-57.09	101.81
Change in Working Capital	2.36	2.02	113.96	-170.03	-93.78	17.21

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