Light S.A. (BVMF: LIGT3)

Light 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	76.95	292.07	43.89	396.78	653.2	996.34
Short-Term Investments	2,692	1,805	2,040	3,208	2,436	681.69
Accounts Receivable	1,317	1,337	1,040	2,442	3,302	2,568
Other Receivables	1,562	1,579	1,178	862.56	456.7	390.6
Inventory	66.68	56.86	75.63	65.66	62.39	60.01
Prepaid Expenses	-	-	-	28.84	25.07	23.13
Other Current Assets	216.31	252.22	395.84	2,293	954.67	554.71
Total Current Assets	5,928	5,334	4,773	9,324	7,974	5,354
Property, Plant & Equipment	2,186	2,225	2,233	1,870	1,757	1,664
Regulatory Assets	-	-	41.54	308.39	15.36	112.52
Other Intangible Assets	10,977	10,797	10,165	9,656	8,096	7,585
Long-Term Investments	3.85	3.99	43.62	357.76	366.24	579.34
Long-Term Deferred Tax Assets	574.68	535.51	859.46	895.72	449.97	35.93
Long-Term Accounts Receivable	1,790	1,818	2,081	1,779	1,997	1,610
Other Long-Term Assets	2,758	3,003	3,909	4,088	5,742	6,903
Total Assets	24,218	23,717	24,106	28,278	26,397	23,844
Accounts Payable	1,309	1,402	1,235	1,930	3,195	2,352
Accrued Expenses	765.03	812.75	630.55	1,049	891.23	782.98
Current Portion of Long-Term Debt	11,482	11,338	1,005	1,934	2,351	1,387
Current Unearned Revenue	-	-	-	169.22	-	-
Current Portion of Leases	32.81	28.9	24.07	25.11	47.23	31.55
Current Income Taxes Payable	0.15	222.8	95.15	94.37	0.29	37.11
Other Current Liabilities	1,375	1,700	2,654	1,487	732.32	586.82
Total Current Liabilities	14,963	15,504	5,644	6,689	7,217	5,178
Long-Term Debt	887.02	-	10,124	9,215	7,333	7,414
Long-Term Leases	199.59	199.95	215.8	38.16	58.7	47.81
Pension & Post-Retirement Benefits	298.47	283.55	277.2	-	5.33	-
Long-Term Deferred Tax Liabilities	123.27	119	190.06	275.26	408.29	400.48
Other Long-Term Liabilities	5,058	4,514	4,810	3,328	4,298	4,574
Total Liabilities	21,529	20,621	21,261	19,545	19,321	17,613
Common Stock	5,392	5,392	5,392	5,392	4,051	4,051
Retained Earnings	-2,655	-2,253	-2,523	3,135	2,816	1,958
Comprensive Income & Other	-49.36	-43.72	-24.93	206.05	208.83	221.74
Shareholders' Equity	2,688	3,096	2,845	8,733	7,076	6,231
Total Liabilities & Equity	24,218	23,717	24,106	28,278	26,397	23,844
Total Debt	12,601	11,567	11,369	11,212	9,790	8,880
Net Cash (Debt)	-9,832	-9,470	-9,286	-7,607	-6,700	-7,202
Net Cash Per Share	-26.80	-25.82	-25.31	-20.74	-22.04	-29.33
Filing Date Shares Outstanding	372.56	372.56	372.56	372.56	372.56	303.93
Total Common Shares Outstanding	372.56	372.56	372.56	372.56	303.93	303.93
Working Capital	-9,035	-10,171	-871.57	2,635	756.77	176.67
Book Value Per Share	7.22	8.31	7.64	23.44	23.28	20.50
Tangible Book Value	-8,289	-7,702	-7,320	-922.44	-1,020	-1,355
Tangible Book Value Per Share	-22.25	-20.67	-19.65	-2.48	-3.35	-4.46
Land	-	-	-	-	-	104.95
Buildings	-	-	-	-	-	303.75
Machinery	3,385	3,359	-	-	-	1,768
Construction In Progress	377.22	399.31	650	-	-	318.13

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