Lupatech S.A. (BVMF:LUPA3)

Lupatech Balance Sheet

Financials in millions BRL. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3.52	19.91	13.17	19.18	21.02
Short-Term Investments	1.14	2.07	3.98	-	12.94
Cash & Short-Term Investments	4.66	21.97	17.15	19.18	33.95
Cash Growth	-78.81%	28.10%	-10.54%	-43.52%	481.93%
Accounts Receivable	35.43	18.14	27.13	20.94	19.22
Other Receivables	34.55	44.25	51.73	97.99	31.9
Receivables	69.98	62.39	78.86	118.93	51.12
Inventory	26.93	32.68	39.25	41.13	31.93
Prepaid Expenses	0.57	0.55	0.72	0.28	0.13
Other Current Assets	54.41	28.12	45.32	51.63	79.7
Total Current Assets	156.54	145.71	181.29	231.14	196.83
Property, Plant & Equipment	139.83	131.41	138.39	147.47	126.8
Long-Term Investments	0.04	0.04	0.04	-	0
Goodwill	82.17	82.17	82.17	82.17	82.17
Other Intangible Assets	0.12	0.04	0.35	1.09	1.76
Long-Term Deferred Tax Assets	68.25	56.18	56.79	-	-
Long-Term Deferred Charges	0.91	1	1.23	1.49	1.86
Other Long-Term Assets	60.93	66.22	66.64	39.67	77.11
Total Assets	508.8	482.77	526.89	503.03	492.61
Accounts Payable	17.73	15.07	15.81	11.17	11.3
Accrued Expenses	23.92	25.94	31.09	6.67	22.54
Short-Term Debt	-	-	-	-	13.16
Current Portion of Long-Term Debt	56.26	50.63	54.31	38.23	16.84
Current Income Taxes Payable	0.07	0.02	0.02	16	0.08
Other Current Liabilities	14.42	11.25	17.43	13.23	13.17
Total Current Liabilities	112.4	102.92	118.65	85.3	77.08
Long-Term Debt	123.44	95.03	101.35	90.59	96.38
Long-Term Deferred Tax Liabilities	-	-	-	46.98	45.88
Other Long-Term Liabilities	134.58	125.26	119.19	135.08	121.76
Total Liabilities	370.42	323.21	339.19	357.96	341.1
Common Stock	1,922	1,921	1,899	1,897	1,893
Retained Earnings	-2,012	-1,981	-2,042	-2,097	-2,055
Comprehensive Income & Other	228.5	219.43	330.71	344.47	313.75
Total Common Equity	138.38	159.56	187.71	145.07	151.51
Shareholders' Equity	138.38	159.56	187.71	145.07	151.51
Total Liabilities & Equity	508.8	482.77	526.89	503.03	492.61
Total Debt	179.7	145.66	155.65	128.82	126.37
Net Cash (Debt)	-175.04	-123.69	-138.5	-109.64	-92.42
Net Cash Per Share	-4.15	-3.01	-4.56	-3.78	-4.02
Filing Date Shares Outstanding	42.13	41.04	30.35	29.12	26.26
Total Common Shares Outstanding	42.13	41.04	30.35	29.12	26.26
Working Capital	44.14	42.79	62.64	145.84	119.75
Book Value Per Share	3.28	3.89	6.18	4.98	5.77
Tangible Book Value	56.09	77.36	105.19	61.82	67.58
Tangible Book Value Per Share	1.33	1.88	3.47	2.12	2.57
Land	19.78	48.67	13.73	-	3.88
Buildings	62.99	78.21	113.15	-	102.29
Machinery	177.07	122.47	116.11	-	110.61
Construction In Progress	0.75	1.18	0.93	-	7.1
Order Backlog	48.4	-	-	-	-

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