Lupatech S.A. (BVMF:LUPA3)

Lupatech 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.36	3.52	19.91	13.17	19.18	21.02
Short-Term Investments	1.14	1.14	2.07	3.98	-	12.94
Cash & Short-Term Investments	3.5	4.66	21.97	17.15	19.18	33.95
Cash Growth	-80.20%	-78.81%	28.10%	-10.54%	-43.52%	481.93%
Accounts Receivable	34.34	35.43	18.14	27.13	20.94	19.22
Other Receivables	26	34.55	44.25	51.73	97.99	31.9
Receivables	60.34	69.98	62.39	78.86	118.93	51.12
Inventory	26.55	26.93	32.68	39.25	41.13	31.93
Prepaid Expenses	1.02	0.57	0.55	0.72	0.28	0.13
Other Current Assets	53.25	54.41	28.12	45.32	51.63	79.7
Total Current Assets	144.66	156.54	145.71	181.29	231.14	196.83
Property, Plant & Equipment	139.1	139.83	131.41	138.39	147.47	126.8
Long-Term Investments	-	-	-	0.04	-	0
Goodwill	82.17	82.17	82.17	82.17	82.17	82.17
Other Intangible Assets	0.11	0.12	0.04	0.35	1.09	1.76
Long-Term Deferred Tax Assets	67.02	68.25	56.18	56.79	-	-
Long-Term Deferred Charges	0.86	0.91	1	1.23	1.49	1.86
Other Long-Term Assets	70.07	60.97	66.26	66.64	39.67	77.11
Total Assets	503.98	508.8	482.77	526.89	503.03	492.61
Accounts Payable	20.94	17.73	15.07	15.81	11.17	11.3
Accrued Expenses	6.39	23.92	25.94	31.09	6.67	22.54
Short-Term Debt	-	-	-	-	-	13.16
Current Portion of Long-Term Debt	59	56.26	50.63	54.31	38.23	16.84
Current Income Taxes Payable	28.23	0.07	0.02	0.02	16	0.08
Other Current Liabilities	13.94	14.42	11.25	17.43	13.23	13.17
Total Current Liabilities	128.51	112.4	102.92	118.65	85.3	77.08
Long-Term Debt	121.82	123.44	95.03	101.35	90.59	96.38
Long-Term Deferred Tax Liabilities	-	-	-	-	46.98	45.88
Other Long-Term Liabilities	132.41	134.58	125.26	119.19	135.08	121.76
Total Liabilities	382.74	370.42	323.21	339.19	357.96	341.1
Common Stock	1,922	1,922	1,921	1,899	1,897	1,893
Retained Earnings	-2,024	-2,012	-1,981	-2,042	-2,097	-2,055
Comprehensive Income & Other	222.75	228.5	219.43	330.71	344.47	313.75
Total Common Equity	121.24	138.38	159.56	187.71	145.07	151.51
Shareholders' Equity	121.24	138.38	159.56	187.71	145.07	151.51
Total Liabilities & Equity	503.98	508.8	482.77	526.89	503.03	492.61
Total Debt	180.81	179.7	145.66	155.65	128.82	126.37
Net Cash (Debt)	-177.32	-175.04	-123.69	-138.5	-109.64	-92.42
Net Cash Per Share	-4.18	-4.15	-3.01	-4.56	-3.78	-4.02
Filing Date Shares Outstanding	42.14	42.13	41.04	30.35	29.12	26.26
Total Common Shares Outstanding	42.14	42.13	41.04	30.35	29.12	26.26
Working Capital	16.15	44.14	42.79	62.64	145.84	119.75
Book Value Per Share	2.88	3.28	3.89	6.18	4.98	5.77
Tangible Book Value	38.96	56.09	77.36	105.19	61.82	67.58
Tangible Book Value Per Share	0.92	1.33	1.88	3.47	2.12	2.57
Land	19.78	19.78	48.67	13.73	-	3.88
Buildings	63.06	62.99	78.21	113.15	-	102.29
Machinery	176.89	177.07	122.47	116.11	-	110.61
Construction In Progress	0.66	0.75	1.18	0.93	-	7.1
Order Backlog	-	48.4	-	-	-	-

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