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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	18.77	292.07	43.89	396.78	653.2	996.34
Short-Term Investments	2,381	1,805	2,040	3,208	2,436	681.69
Accounts Receivable	1,385	1,337	1,040	2,442	3,302	2,568
Other Receivables	1,542	1,579	1,178	862.56	456.7	390.6
Inventory	66.73	56.86	75.63	65.66	62.39	60.01
Prepaid Expenses	23.45	-	-	28.84	25.07	23.13
Other Current Assets	194.36	252.22	395.84	2,293	954.67	554.71
Total Current Assets	5,610	5,334	4,773	9,324	7,974	5,354
Property, Plant & Equipment	2,210	2,225	2,233	1,870	1,757	1,664
Regulatory Assets	-	-	41.54	308.39	15.36	112.52
Other Intangible Assets	11,024	10,797	10,165	9,656	8,096	7,585
Long-Term Investments	3.77	3.99	43.62	357.76	366.24	579.34
Long-Term Deferred Tax Assets	577.79	535.51	859.46	895.72	449.97	35.93
Long-Term Accounts Receivable	1,799	1,818	2,081	1,779	1,997	1,610
Other Long-Term Assets	2,609	3,003	3,909	4,088	5,742	6,903
Total Assets	23,834	23,717	24,106	28,278	26,397	23,844
Accounts Payable	1,311	1,402	1,235	1,930	3,195	2,352
Accrued Expenses	856.31	812.75	630.55	1,049	891.23	782.98
Current Portion of Long-Term Debt	11,545	11,338	1,005	1,934	2,351	1,387
Current Unearned Revenue	-	-	-	169.22	-	-
Current Portion of Leases	36.4	28.9	24.07	25.11	47.23	31.55
Current Income Taxes Payable	3.18	222.8	95.15	94.37	0.29	37.11
Other Current Liabilities	1,220	1,700	2,654	1,487	732.32	586.82
Total Current Liabilities	14,971	15,504	5,644	6,689	7,217	5,178
Long-Term Debt	712.13	-	10,124	9,215	7,333	7,414
Long-Term Leases	207.87	199.95	215.8	38.16	58.7	47.81
Pension & Post-Retirement Benefits	305.93	283.55	277.2	-	5.33	-
Long-Term Deferred Tax Liabilities	134.68	119	190.06	275.26	408.29	400.48
Other Long-Term Liabilities	4,655	4,514	4,810	3,328	4,298	4,574
Total Liabilities	20,986	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	-2,492	-2,253	-2,523	3,135	2,816	1,958
Comprehensive Income & Other	-52.19	-43.72	-24.93	206.05	208.83	221.74
Shareholders' Equity	2,848	3,096	2,845	8,733	7,076	6,231
Total Liabilities & Equity	23,834	23,717	24,106	28,278	26,397	23,844
Total Debt	12,501	11,567	11,369	11,212	9,790	8,880
Net Cash (Debt)	-10,102	-9,470	-9,286	-7,607	-6,700	-7,202
Net Cash Per Share	-27.54	-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	-9,360	-10,171	-871.57	2,635	756.77	176.67
Book Value Per Share	7.64	8.31	7.64	23.44	23.28	20.50
Tangible Book Value	-8,176	-7,702	-7,320	-922.44	-1,020	-1,355
Tangible Book Value Per Share	-21.95	-20.67	-19.65	-2.48	-3.35	-4.46
Land	-	-	-	-	-	104.95
Buildings	-	-	-	-	-	303.75
Machinery	3,397	3,359	-	-	-	1,768
Construction In Progress	399.55	399.31	650	-	-	318.13

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