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

BVMF:JOPA3 Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	11.88	23.54	16.11	30.54	30.74
Depreciation & Amortization	13.05	13.83	14.75	16.02	17.15
Other Amortization	0	0.04	0.15	-	-
Loss (Gain) From Sale of Assets	-	-	-	-	0.55
Asset Writedown & Restructuring Costs	0.85	-	26.93	0.43	-
Provision & Write-off of Bad Debts	1.13	-0.14	-	-	-
Other Operating Activities	15.02	22.3	-3.06	24.96	1.08
Change in Accounts Receivable	73.4	-0.48	55.23	-120.51	-53.76
Change in Inventory	-4.3	63.99	48.14	-85.26	-44.71
Change in Accounts Payable	-58.35	-62.9	28.87	33.79	5.38
Change in Income Taxes	-0.59	32.39	-14.39	19.67	18.52
Change in Other Net Operating Assets	94.42	-30.98	-3.88	-17.72	-19.21
Operating Cash Flow	146.52	61.59	169.19	-97.92	-45.94
Operating Cash Flow Growth	137.90%	-63.60%	-	-	-
Capital Expenditures	-51.61	-8.27	-3.53	-3.96	-6.16
Sale (Purchase) of Real Estate	-	-	-0.3	-	-
Other Investing Activities	-	-	-	-4.45	-
Investing Cash Flow	-51.61	-8.27	-3.82	-8.41	-6.16
Long-Term Debt Issued	985.46	690.7	939.99	734.18	885.82
Long-Term Debt Repaid	-909.79	-718	-998.3	-581.89	-741.23
Net Debt Issued (Repaid)	75.67	-27.3	-58.31	152.29	144.6
Common Dividends Paid	-12.78	-11.09	-10.52	-10.55	-13.49
Other Financing Activities	-11.77	-3.71	-19.25	4.96	4.51
Financing Cash Flow	51.12	-42.1	-88.08	146.7	135.62
Net Cash Flow	146.03	11.22	77.3	40.37	83.53
Free Cash Flow	94.92	53.31	165.67	-101.88	-52.09
Free Cash Flow Growth	78.03%	-67.82%	-	-	-
Free Cash Flow Margin	5.27%	2.41%	7.82%	-4.50%	-2.60%
Free Cash Flow Per Share	8.97	5.04	15.65	-9.63	-4.92
Levered Free Cash Flow	-93.66	-50.15	89.79	-165.03	-129.29
Unlevered Free Cash Flow	29.73	71.29	232.15	-17.09	-57.09
Change in Working Capital	104.59	2.02	113.96	-170.03	-93.78

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