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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.11	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	3.25	4.66	21.97	17.15	19.18	33.95
Cash Growth	-68.52%	-78.81%	28.10%	-10.54%	-43.52%	481.93%
Accounts Receivable	21.46	35.43	18.14	27.13	20.94	19.22
Other Receivables	26.18	34.55	44.25	51.73	97.99	31.9
Receivables	47.64	69.98	62.39	78.86	118.93	51.12
Inventory	25.11	26.93	32.68	39.25	41.13	31.93
Prepaid Expenses	0.69	0.57	0.55	0.72	0.28	0.13
Other Current Assets	53.43	54.41	28.12	45.32	51.63	79.7
Total Current Assets	130.12	156.54	145.71	181.29	231.14	196.83
Property, Plant & Equipment	138.31	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	66.83	68.25	56.18	56.79	-	-
Long-Term Deferred Charges	0.8	0.91	1	1.23	1.49	1.86
Other Long-Term Assets	72.84	60.97	66.26	66.64	39.67	77.11
Total Assets	491.17	508.8	482.77	526.89	503.03	492.61
Accounts Payable	22.38	17.73	15.07	15.81	11.17	11.3
Accrued Expenses	9.08	23.92	25.94	31.09	6.67	22.54
Short-Term Debt	-	-	-	-	-	13.16
Current Portion of Long-Term Debt	61	56.26	50.63	54.31	38.23	16.84
Current Income Taxes Payable	53.92	0.07	0.02	0.02	16	0.08
Other Current Liabilities	10.35	14.42	11.25	17.43	13.23	13.17
Total Current Liabilities	156.73	112.4	102.92	118.65	85.3	77.08
Long-Term Debt	117.63	123.44	95.03	101.35	90.59	96.38
Long-Term Deferred Tax Liabilities	-	-	-	-	46.98	45.88
Other Long-Term Liabilities	110.18	134.58	125.26	119.19	135.08	121.76
Total Liabilities	384.54	370.42	323.21	339.19	357.96	341.1
Common Stock	1,924	1,922	1,921	1,899	1,897	1,893
Retained Earnings	-2,036	-2,012	-1,981	-2,042	-2,097	-2,055
Comprehensive Income & Other	218.85	228.5	219.43	330.71	344.47	313.75
Total Common Equity	106.63	138.38	159.56	187.71	145.07	151.51
Shareholders' Equity	106.63	138.38	159.56	187.71	145.07	151.51
Total Liabilities & Equity	491.17	508.8	482.77	526.89	503.03	492.61
Total Debt	178.63	179.7	145.66	155.65	128.82	126.37
Net Cash (Debt)	-175.38	-175.04	-123.69	-138.5	-109.64	-92.42
Net Cash Per Share	-4.05	-4.15	-3.01	-4.56	-3.78	-4.02
Filing Date Shares Outstanding	43.72	42.13	41.04	30.35	29.12	26.26
Total Common Shares Outstanding	43.72	42.13	41.04	30.35	29.12	26.26
Working Capital	-26.61	44.14	42.79	62.64	145.84	119.75
Book Value Per Share	2.44	3.28	3.89	6.18	4.98	5.77
Tangible Book Value	24.36	56.09	77.36	105.19	61.82	67.58
Tangible Book Value Per Share	0.56	1.33	1.88	3.47	2.12	2.57
Land	19.78	19.78	48.67	13.73	-	3.88
Buildings	63.14	62.99	78.21	113.15	-	102.29
Machinery	175.96	177.07	122.47	116.11	-	110.61
Construction In Progress	0.65	0.75	1.18	0.93	-	7.1
Order Backlog	-	48.4	-	-	-	-

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