Lupatech S.A. (BVMF:LUPA3)

Lupatech Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	14.96	0.38	3.52	19.91	13.17	19.18
Short-Term Investments	0.18	0.18	1.14	2.07	3.98	-
Cash & Short-Term Investments	15.13	0.56	4.66	21.97	17.15	19.18
Cash Growth	365.60%	-87.95%	-78.81%	28.10%	-10.54%	-43.52%
Accounts Receivable	19.63	13.95	35.43	18.14	27.13	20.94
Other Receivables	51.75	45.9	34.55	44.25	51.73	97.99
Receivables	71.38	59.85	69.98	62.39	78.86	118.93
Inventory	32.13	20.62	26.93	32.68	39.25	41.13
Prepaid Expenses	0.37	0.19	0.57	0.55	0.72	0.28
Other Current Assets	98.05	155.21	54.41	28.12	45.32	51.63
Total Current Assets	217.06	236.43	156.54	145.71	181.29	231.14
Property, Plant & Equipment	29.65	36.63	139.83	131.41	138.39	147.47
Long-Term Investments	-	-	-	-	0.04	-
Goodwill	58.81	82.17	82.17	82.17	82.17	82.17
Other Intangible Assets	0.07	0.09	0.12	0.04	0.35	1.09
Long-Term Deferred Tax Assets	70.87	68.21	68.25	56.18	56.79	-
Long-Term Deferred Charges	0.84	0.85	0.91	1	1.23	1.49
Other Long-Term Assets	96.79	55.73	60.97	66.26	66.64	39.67
Total Assets	474.1	480.1	508.8	482.77	526.89	503.03

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	41.95	26.24	17.73	15.07	15.81	11.17
Accrued Expenses	7.98	83.15	23.92	25.94	31.09	6.67
Current Portion of Long-Term Debt	82.02	61.7	56.26	50.63	54.31	38.23
Current Income Taxes Payable	75.99	0.19	0.07	0.02	0.02	16
Other Current Liabilities	17	18.27	14.42	11.25	17.43	13.23
Total Current Liabilities	224.94	189.55	112.4	102.92	118.65	85.3
Long-Term Debt	134.92	116.45	123.44	95.03	101.35	90.59
Long-Term Deferred Tax Liabilities	-	-	-	-	-	46.98
Other Long-Term Liabilities	143.83	99.64	134.58	125.26	119.19	135.08
Total Liabilities	503.69	405.63	370.42	323.21	339.19	357.96

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	144.48	1,928	1,922	1,921	1,899	1,897
Retained Earnings	-369.62	-2,073	-2,012	-1,981	-2,042	-2,097
Comprehensive Income & Other	195.55	219.44	228.5	219.43	330.71	344.47
Total Common Equity	-29.59	74.47	138.38	159.56	187.71	145.07
Shareholders' Equity	-29.59	74.47	138.38	159.56	187.71	145.07
Total Liabilities & Equity	474.1	480.1	508.8	482.77	526.89	503.03

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	216.93	178.15	179.7	145.66	155.65	128.82
Net Cash (Debt)	-201.8	-177.59	-175.04	-123.69	-138.5	-109.64
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-43.22	-38.04	-41.55	-30.14	-45.63	-37.79
Filing Date Shares Outstanding	4.73	4.67	4.21	4.1	3.04	2.91
Total Common Shares Outstanding	4.73	4.67	4.21	4.1	3.04	2.91
Working Capital	-7.88	46.88	44.14	42.79	62.64	145.84
Book Value Per Share	-6.25	15.95	32.85	38.88	61.84	49.82
Tangible Book Value	-88.48	-7.78	56.09	77.36	105.19	61.82
Tangible Book Value Per Share	-18.70	-1.67	13.31	18.85	34.65	21.23
Land	3.88	3.88	19.78	48.67	13.73	-
Buildings	24.22	33.34	62.99	78.21	113.15	-
Machinery	118.95	119.85	177.07	122.47	116.11	-
Construction In Progress	0.33	0.6	0.75	1.18	0.93	-
Order Backlog	-	49.7	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Aug 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 17, 2026

Data Sources Report a data error