JSL S.A. (BVMF:JSLG3)

JSL S.A. Balance Sheet

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
Cash & Equivalents	193.39	442.82	610.87	475.63	152.95	64.58
Short-Term Investments	1,159	1,451	1,243	397.59	801.48	573.87
Cash & Short-Term Investments	1,353	1,894	1,854	873.21	954.43	638.44
Cash Growth	-43.59%	2.16%	112.34%	-8.51%	49.49%	-88.94%
Accounts Receivable	1,995	1,815	1,583	1,160	1,283	856.56
Other Receivables	280.51	187	162.27	190.04	277.73	272.42
Receivables	2,276	2,002	1,745	1,350	1,560	1,129
Inventory	98.11	97.19	64.84	57.64	55.88	44.85
Prepaid Expenses	70.03	37.79	28.57	25.42	20.41	14.76
Other Current Assets	730.71	587.58	286.5	99.94	63.47	73.39
Total Current Assets	4,527	4,619	3,979	2,406	2,655	1,900
Property, Plant & Equipment	5,881	6,058	5,755	4,348	3,013	1,812
Long-Term Investments	1.07	0.76	-	0.01	0.57	0.78
Goodwill	610.83	610.83	610.83	596.33	571.73	519.72
Other Intangible Assets	274.45	297.29	335.25	275.35	274.01	236.74
Long-Term Accounts Receivable	25.47	25.3	36.02	20.1	14.33	13.79
Long-Term Deferred Tax Assets	180.06	164.28	127.43	91.77	35.58	37.34
Other Long-Term Assets	729.28	705.06	1,046	504.65	558.09	318.27
Total Assets	12,229	12,480	11,889	8,242	7,122	4,839
Accounts Payable	268.28	311.79	498.31	642.26	370.9	136.58
Accrued Expenses	611.54	549.2	459.78	455.61	348.16	204.43
Short-Term Debt	-	-	-	-	-	2.04
Current Portion of Long-Term Debt	792.09	1,512	953.3	323	74.27	277
Current Portion of Leases	226.95	154.75	165.33	88.69	96.87	52.93
Current Income Taxes Payable	1.91	1.64	3.44	5.33	20.29	5.94
Other Current Liabilities	372.08	478.97	287.03	243.51	301.28	266.72
Total Current Liabilities	2,273	3,008	2,367	1,758	1,212	945.64
Long-Term Debt	6,240	5,821	5,867	3,918	3,515	2,049
Long-Term Leases	682.75	512.32	463.48	409.35	260.76	218.47
Long-Term Deferred Tax Liabilities	222.29	259.9	171.65	121.68	116.91	92.56
Other Long-Term Liabilities	991.78	1,108	1,356	622.4	688.09	467.47
Total Liabilities	10,410	10,710	10,225	6,830	5,792	3,774
Common Stock	806.69	806.69	806.69	806.69	806.69	767.23
Retained Earnings	1,029	975.3	887.66	626.04	534.25	334.78
Treasury Stock	-43.09	-42.58	-42.26	-42.21	-40.7	-40.7
Comprehensive Income & Other	27.1	30.95	11.35	23.19	29.61	2.01
Total Common Equity	1,819	1,770	1,663	1,414	1,330	1,063
Minority Interest	-	-	-	-1.1	-	1.83
Shareholders' Equity	1,819	1,770	1,663	1,413	1,330	1,065
Total Liabilities & Equity	12,229	12,480	11,889	8,242	7,122	4,839
Total Debt	7,942	8,000	7,449	4,739	3,947	2,600
Net Cash (Debt)	-6,589	-6,106	-5,595	-3,866	-2,992	-1,961
Net Cash Per Share	-23.16	-21.46	-19.66	-18.14	-14.03	-9.26
Filing Date Shares Outstanding	284.43	284.51	284.54	284.53	284.73	278.29
Total Common Shares Outstanding	284.43	284.51	284.54	284.53	284.73	278.29
Working Capital	2,254	1,610	1,612	647.75	1,443	954.79
Book Value Per Share	6.40	6.22	5.85	4.97	4.67	3.82
Tangible Book Value	934.01	862.24	717.36	542.03	484.11	306.86
Tangible Book Value Per Share	3.28	3.03	2.52	1.91	1.70	1.10
Machinery	6,182	6,581	6,201	4,788	3,517	2,217
Construction In Progress	35.34	24.04	15.27	26.01	32.36	7.1
Leasehold Improvements	387.3	368.81	340.78	326.48	325.42	259.32

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