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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	9.18	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	10.32	21.97	17.15	19.18	33.95	5.83
Cash Growth	61.97%	28.10%	-10.54%	-43.52%	481.93%	-74.41%
Accounts Receivable	35.53	18.14	27.13	20.94	19.22	10.8
Other Receivables	41.84	44.25	51.73	97.99	31.9	59.47
Receivables	77.37	62.39	78.86	118.93	51.12	70.27
Inventory	30.73	32.68	39.25	41.13	31.93	30.44
Prepaid Expenses	0.71	0.55	0.72	0.28	0.13	1.17
Other Current Assets	16.96	28.12	45.32	51.63	79.7	76.5
Total Current Assets	136.09	145.71	181.29	231.14	196.83	184.2
Property, Plant & Equipment	130.7	131.41	138.39	147.47	126.8	84.16
Long-Term Investments	0.04	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	59.63	56.18	56.79	-	-	-
Long-Term Deferred Charges	1.12	1	1.23	1.49	1.86	2.24
Other Long-Term Assets	62.38	66.22	66.64	39.67	77.11	135.65
Total Assets	472.16	482.77	526.89	503.03	492.61	504.63
Accounts Payable	15.13	15.07	15.81	11.17	11.3	11.64
Accrued Expenses	27.22	25.94	31.09	6.67	22.54	22.22
Short-Term Debt	-	-	-	-	13.16	5.19
Current Portion of Long-Term Debt	56.65	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	11.86	11.25	17.43	13.23	13.17	11.09
Total Current Liabilities	110.87	102.92	118.65	85.3	77.08	68.36
Long-Term Debt	96.86	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	132.28	125.26	119.19	135.08	121.76	144.25
Total Liabilities	340.02	323.21	339.19	357.96	341.1	405.06
Common Stock	1,921	1,921	1,899	1,897	1,893	1,885
Retained Earnings	-2,011	-1,981	-2,042	-2,097	-2,055	-2,090
Comprensive Income & Other	222.27	219.43	330.71	344.47	313.75	303.92
Total Common Equity	132.14	159.56	187.71	145.07	151.51	99.57
Shareholders' Equity	132.14	159.56	187.71	145.07	151.51	99.57
Total Liabilities & Equity	472.16	482.77	526.89	503.03	492.61	504.63
Total Debt	153.51	145.66	155.65	128.82	126.37	148.78
Net Cash (Debt)	-143.19	-123.69	-138.5	-109.64	-92.42	-142.94
Net Cash Per Share	-3.14	-3.01	-4.56	-3.78	-4.02	-6.35
Filing Date Shares Outstanding	41.48	41.04	30.35	29.12	26.26	22.52
Total Common Shares Outstanding	41.48	41.04	30.35	29.12	26.26	22.52
Working Capital	25.22	42.79	62.64	145.84	119.75	115.84
Book Value Per Share	3.19	3.89	6.18	4.98	5.77	4.42
Tangible Book Value	49.94	77.36	105.19	61.82	67.58	14.79
Tangible Book Value Per Share	1.20	1.88	3.47	2.12	2.57	0.66
Land	48.67	13.73	13.73	-	3.88	-
Buildings	78.24	113.15	113.15	-	102.29	-
Machinery	124.65	116.69	116.11	-	110.61	-
Construction In Progress	0.72	1.18	0.93	-	7.1	-
Order Backlog	-	81.5	-	-	-	-

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