JSL S.A. (BVMF: JSLG3)

JSL S.A. Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	544.89	610.87	475.63	152.95	64.58	591.82
Short-Term Investments	1,853	1,243	397.59	801.48	573.87	5,182
Cash & Short-Term Investments	2,398	1,854	873.21	954.43	638.44	5,774
Cash Growth	215.95%	112.34%	-8.51%	49.49%	-88.94%	19.61%
Accounts Receivable	1,512	1,583	1,160	1,283	856.56	1,775
Other Receivables	202.63	162.27	190.04	277.73	272.42	357.12
Receivables	1,715	1,745	1,350	1,560	1,129	2,132
Inventory	78.13	64.84	57.64	55.88	44.85	306.04
Prepaid Expenses	69.97	28.57	25.42	20.41	14.76	42.87
Other Current Assets	577.47	286.5	99.94	63.47	73.39	655.84
Total Current Assets	4,838	3,979	2,406	2,655	1,900	8,911
Property, Plant & Equipment	6,061	5,755	4,348	3,013	1,812	9,615
Long-Term Investments	0.45	-	0.01	0.57	0.78	7.37
Goodwill	610.83	610.83	596.33	571.73	519.72	386.96
Other Intangible Assets	315.61	335.25	275.35	274.01	236.74	150.77
Long-Term Accounts Receivable	28.98	36.02	20.1	14.33	13.79	88.32
Long-Term Deferred Tax Assets	146.48	127.43	91.77	35.58	37.34	138.43
Other Long-Term Assets	822.2	1,046	504.65	558.09	318.27	970.54
Total Assets	12,823	11,889	8,242	7,122	4,839	20,268
Accounts Payable	312.33	505.9	642.26	370.9	136.58	1,692
Accrued Expenses	524.79	459.78	455.61	348.16	204.43	314.54
Short-Term Debt	-	-	-	-	2.04	15.11
Current Portion of Long-Term Debt	1,556	953.3	323	74.27	277	1,974
Current Portion of Leases	156.55	165.33	88.69	96.87	52.93	254.72
Current Income Taxes Payable	4.33	3.44	5.33	20.29	5.94	3.09
Current Unearned Revenue	-	-	-	-	-	6.04
Other Current Liabilities	326.47	279.44	243.51	301.28	266.72	420.13
Total Current Liabilities	2,880	2,367	1,758	1,212	945.64	4,679
Long-Term Debt	6,236	5,867	3,918	3,515	2,049	11,727
Long-Term Leases	509.89	463.48	409.35	260.76	218.47	664.59
Long-Term Unearned Revenue	-	-	-	-	-	12.09
Long-Term Deferred Tax Liabilities	226.5	171.65	121.68	116.91	92.56	574.12
Other Long-Term Liabilities	1,153	1,356	622.4	688.09	467.47	231.6
Total Liabilities	11,005	10,225	6,830	5,792	3,774	17,888
Common Stock	806.69	806.69	806.69	806.69	767.23	695.07
Retained Earnings	1,028	887.66	626.04	534.25	334.78	159.12
Treasury Stock	-42.26	-42.26	-42.21	-40.7	-40.7	-0.46
Comprensive Income & Other	25.62	23.5	23.19	29.61	2.01	493.32
Total Common Equity	1,818	1,676	1,414	1,330	1,063	1,347
Minority Interest	-	-12.14	-1.1	-	1.83	1,033
Shareholders' Equity	1,818	1,663	1,413	1,330	1,065	2,380
Total Liabilities & Equity	12,823	11,889	8,242	7,122	4,839	20,268
Total Debt	8,458	7,449	4,739	3,947	2,600	14,635
Net Cash (Debt)	-6,060	-5,595	-3,866	-2,992	-1,961	-8,861
Net Cash Per Share	-28.44	-26.26	-18.14	-14.03	-9.26	-42.01
Filing Date Shares Outstanding	284.55	284.54	284.53	284.73	278.29	206.79
Total Common Shares Outstanding	284.55	284.54	284.53	284.73	278.29	206.79
Working Capital	1,958	1,612	647.75	1,443	954.79	4,232
Book Value Per Share	6.39	5.89	4.97	4.67	3.82	6.51
Tangible Book Value	892.04	729.51	542.03	484.11	306.86	809.31
Tangible Book Value Per Share	3.13	2.56	1.91	1.70	1.10	3.91
Land	-	-	-	-	-	15.92
Buildings	-	-	-	-	-	20.76
Machinery	6,484	6,201	4,788	3,517	2,217	10,351
Construction In Progress	18.71	15.27	26.01	32.36	7.1	64.92
Leasehold Improvements	358.36	340.78	326.48	325.42	259.32	371.06

Source: S&P Capital IQ. Standard template. Financial Sources.