JSL S.A. (BVMF:JSLG3)
Brazil · Delayed Price · Currency is BRL 5.44
+0.18 (3.42%)
Oct 30, 2026, 5:05 PM GMT-3
JSL S.A. Cash Flow Statement
Financials in millions BRL. Fiscal year is January - December.
Millions BRL. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -98.07 | 81.7 | 207.31 | 351.78 | 194.18 | 270.78 |
Depreciation & Amortization | 857.05 | 800.35 | 592.8 | 433.36 | 290.02 | 226.26 |
Other Amortization | 17.03 | 17.03 | 16.24 | 13.23 | 11.48 | 7.88 |
Asset Writedown & Restructuring Costs | - | - | - | - | 9.5 | - |
Loss (Gain) on Equity Investments | 1.74 | - | - | - | - | - |
Stock-Based Compensation | 0.16 | 0.14 | - | - | - | 0.27 |
Other Operating Activities | 827.8 | 573.26 | -920.85 | -1,945 | -177.41 | -851.88 |
Change in Accounts Receivable | -49.06 | -370.39 | -225.76 | -285.91 | 103.07 | -247.2 |
Change in Inventory | 9.84 | 15.19 | -35.34 | -2.52 | -5.53 | -9.16 |
Change in Accounts Payable | 97.9 | 8.07 | -39.37 | -35.49 | 88.67 | 0.29 |
Change in Other Net Operating Assets | 33.57 | 84.85 | 108.96 | 255.84 | 197.08 | 338.4 |
Operating Cash Flow | 1,298 | 1,210 | -296.01 | -1,215 | 711.05 | -264.37 |
Operating Cash Flow Growth | 30.38% | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -98.81 | -143.19 | -107.87 | -87.91 | -89.09 | -185.83 |
Cash Acquisitions | - | - | - | -62.16 | 1.48 | -229.26 |
Divestitures | -0.89 | -0.89 | - | - | - | - |
Other Investing Activities | - | - | - | - | - | -0 |
Investing Cash Flow | -100.88 | -144.08 | -107.87 | -150.08 | -87.61 | -415.09 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | 2.52 | - | - | - |
Long-Term Debt Issued | - | 764.9 | 2,453 | 2,781 | 124.5 | 1,543 |
Total Debt Issued | 410.61 | 764.9 | 2,456 | 2,781 | 124.5 | 1,543 |
Short-Term Debt Repaid | - | -2.2 | - | - | - | - |
Long-Term Debt Repaid | - | -1,829 | -2,086 | -941.17 | -167.75 | -628.12 |
Total Debt Repaid | -1,306 | -1,831 | -2,086 | -941.17 | -167.75 | -628.12 |
Net Debt Issued (Repaid) | -895.52 | -1,066 | 369.85 | 1,840 | -43.25 | 914.84 |
Repurchase of Common Stock | - | -0.51 | -0.32 | -0.05 | -1.5 | - |
Common Dividends Paid | -104.26 | -106.55 | - | -134.78 | -99.87 | -32.86 |
Other Financing Activities | -223.35 | -94.63 | -152.35 | -93.44 | -148.58 | -114.15 |
Financing Cash Flow | -1,223 | -1,267 | 217.18 | 1,612 | -293.2 | 767.83 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 1.1 | -0.03 | 18.65 | -11.05 | -7.56 | - |
Miscellaneous Cash Flow Adjustments | - | - | - | -100.7 | - | - |
Net Cash Flow | -24.79 | -201.4 | -168.05 | 135.24 | 322.67 | 88.38 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 1,199 | 1,067 | -403.88 | -1,302 | 621.96 | -450.2 |
Free Cash Flow Growth | 35.59% | - | - | - | - | - |
Free Cash Flow Margin | 12.05% | 11.07% | -4.46% | -17.20% | 10.33% | -10.48% |
Free Cash Flow Per Share | 4.21 | 3.75 | -1.42 | -4.58 | 2.92 | -2.11 |
Levered Free Cash Flow | 1,520 | 923.1 | 65.06 | -204.35 | 784.9 | 125.57 |
Unlevered Free Cash Flow | 2,247 | 1,647 | 754.56 | 311.39 | 1,168 | 364.73 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 842.83 | 842.83 | 808.85 | 569.94 | 450.3 | 161.7 |
Cash Income Tax Paid | 2.3 | 2.3 | 11.21 | 20.77 | 24.63 | 27.32 |
Change in Working Capital | 92.26 | -262.27 | -191.51 | -68.09 | 383.28 | 82.32 |