Lupatech S.A. (BVMF: LUPA3)

Lupatech 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	9.58	19.91	13.17	19.18	21.02	5.83
Short-Term Investments	1.14	2.07	3.98	-	12.94	-
Cash & Short-Term Investments	10.72	21.97	17.15	19.18	33.95	5.83
Cash Growth	64.46%	28.10%	-10.54%	-43.52%	481.93%	-74.41%
Accounts Receivable	34.37	18.14	27.13	20.94	19.22	10.8
Other Receivables	37.66	44.25	51.73	97.99	31.9	59.47
Receivables	72.03	62.39	78.86	118.93	51.12	70.27
Inventory	24.52	32.68	39.25	41.13	31.93	30.44
Prepaid Expenses	0.94	0.55	0.72	0.28	0.13	1.17
Other Current Assets	13.78	28.12	45.32	51.63	79.7	76.5
Total Current Assets	121.99	145.71	181.29	231.14	196.83	184.2
Property, Plant & Equipment	131.16	131.41	138.39	147.47	126.8	84.16
Long-Term Investments	-	0.04	0.04	-	0	0.59
Goodwill	82.17	82.17	82.17	82.17	82.17	82.17
Other Intangible Assets	0.03	0.04	0.35	1.09	1.76	2.61
Long-Term Deferred Tax Assets	60.89	56.18	56.79	-	-	-
Long-Term Deferred Charges	1.07	1	1.23	1.49	1.86	2.24
Other Long-Term Assets	62.3	66.22	66.64	39.67	77.11	135.65
Total Assets	459.6	482.77	526.89	503.03	492.61	504.63
Accounts Payable	16.32	15.07	15.81	11.17	11.3	11.64
Accrued Expenses	26.82	25.94	31.09	6.67	22.54	22.22
Short-Term Debt	-	-	-	-	13.16	5.19
Current Portion of Long-Term Debt	52.87	50.63	54.31	38.23	16.84	18.19
Current Income Taxes Payable	0.02	0.02	0.02	16	0.08	0.03
Other Current Liabilities	10.85	11.25	17.43	13.23	13.17	11.09
Total Current Liabilities	106.88	102.92	118.65	85.3	77.08	68.36
Long-Term Debt	101.56	95.03	101.35	90.59	96.38	125.4
Long-Term Deferred Tax Liabilities	-	-	-	46.98	45.88	67.06
Other Long-Term Liabilities	131	125.26	119.19	135.08	121.76	144.25
Total Liabilities	339.44	323.21	339.19	357.96	341.1	405.06
Common Stock	1,922	1,921	1,899	1,897	1,893	1,885
Retained Earnings	-2,021	-1,981	-2,042	-2,097	-2,055	-2,090
Comprehensive Income & Other	218.99	219.43	330.71	344.47	313.75	303.92
Total Common Equity	120.16	159.56	187.71	145.07	151.51	99.57
Shareholders' Equity	120.16	159.56	187.71	145.07	151.51	99.57
Total Liabilities & Equity	459.6	482.77	526.89	503.03	492.61	504.63
Total Debt	154.43	145.66	155.65	128.82	126.37	148.78
Net Cash (Debt)	-143.72	-123.69	-138.5	-109.64	-92.42	-142.94
Net Cash Per Share	-3.33	-3.01	-4.56	-3.78	-4.02	-6.35
Filing Date Shares Outstanding	42.13	41.04	30.35	29.12	26.26	22.52
Total Common Shares Outstanding	42.13	41.04	30.35	29.12	26.26	22.52
Working Capital	15.12	42.79	62.64	145.84	119.75	115.84
Book Value Per Share	2.85	3.89	6.18	4.98	5.77	4.42
Tangible Book Value	37.96	77.36	105.19	61.82	67.58	14.79
Tangible Book Value Per Share	0.90	1.88	3.47	2.12	2.57	0.66
Land	48.67	13.73	13.73	-	3.88	-
Buildings	78.39	113.15	113.15	-	102.29	-
Machinery	122.83	116.69	116.11	-	110.61	-
Construction In Progress	0.9	1.18	0.93	-	7.1	-
Order Backlog	-	81.5	-	-	-	-

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