Lupatech S.A. (BVMF:LUPA3)
Brazil · Delayed Price · Currency is BRL 3.660
-0.030 (-0.81%)
Sep 17, 2026, 3:58 PM GMT-3
Lupatech Cash Flow Statement
Financials in millions BRL. Fiscal year is January - December.
Millions BRL. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -150.36 | -60.18 | -31.77 | 52.65 | 54.87 | -41.34 |
Depreciation & Amortization | 2.59 | 3.58 | 5.5 | 6.5 | 9.51 | 5.43 |
Other Amortization | 0.23 | 0.19 | - | - | - | - |
Loss (Gain) From Sale of Assets | 14.22 | - | - | 3.92 | 7.68 | -10.52 |
Asset Writedown & Restructuring Costs | 20.23 | -3.52 | -68.89 | -6.84 | -7.61 | 16.22 |
Stock-Based Compensation | - | - | - | - | - | 43.61 |
Provision & Write-off of Bad Debts | 0.14 | 0.2 | -0.25 | -0.02 | -0.65 | -0.15 |
Other Operating Activities | 50.21 | 26.57 | 60.46 | -57.67 | -99.25 | 7.33 |
Change in Accounts Receivable | 1.69 | 21.27 | -17.04 | 9 | -5.68 | -1.57 |
Change in Inventory | -11.21 | 1.94 | 3.3 | 5.62 | 4.11 | -9.21 |
Change in Accounts Payable | -1.4 | -9.44 | -1.96 | -12.63 | 2.73 | -0.1 |
Change in Income Taxes | 16.56 | 14.96 | 8.72 | 5.98 | -3.8 | 9.48 |
Change in Other Net Operating Assets | 31.26 | 15.97 | 7.46 | -7.61 | 13.59 | -33.81 |
Operating Cash Flow | -25.84 | 11.55 | -34.47 | -1.09 | -24.52 | -14.63 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -4.9 | -4.94 | -56.99 | -0.8 | -1.85 | -25.8 |
Sale of Property, Plant & Equipment | 27.08 | 5.94 | 81.02 | 20.66 | 6.4 | 27.33 |
Sale (Purchase) of Intangibles | -0.11 | -0.1 | -0.23 | - | -0.06 | -0.08 |
Sale (Purchase) of Real Estate | - | - | - | - | - | 6.43 |
Other Investing Activities | 0.55 | 0.15 | 0.47 | 0.23 | 0.38 | -3.97 |
Investing Cash Flow | 22.62 | 1.05 | 24.27 | 20.09 | 4.87 | 3.91 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | 75.49 | 135.48 | 86.11 | 144.71 | 108.75 |
Total Debt Issued | 63.29 | 75.49 | 135.48 | 86.11 | 144.71 | 108.75 |
Short-Term Debt Repaid | - | - | - | - | - | -1.04 |
Long-Term Debt Repaid | - | -96.55 | -143.19 | -120.32 | -132.59 | -103.02 |
Total Debt Repaid | -51.39 | -96.55 | -143.19 | -120.32 | -132.59 | -104.06 |
Net Debt Issued (Repaid) | 11.9 | -21.06 | -7.71 | -34.21 | 12.12 | 4.69 |
Issuance of Common Stock | 4.17 | 5.33 | 1.52 | 21.95 | 1.52 | 4.18 |
Financing Cash Flow | 16.07 | -15.73 | -6.19 | -12.27 | 13.64 | 8.88 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 12.85 | -3.13 | -16.39 | 6.74 | -6.01 | -1.84 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -30.74 | 6.61 | -91.45 | -1.9 | -26.36 | -40.43 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -84.19% | 12.70% | -74.28% | -2.20% | -23.88% | -43.21% |
Free Cash Flow Per Share | -6.58 | 1.42 | -21.71 | -0.46 | -8.69 | -13.93 |
Levered Free Cash Flow | -78.73 | -62.71 | -103.12 | -7.81 | 36.51 | -114.76 |
Unlevered Free Cash Flow | -61.7 | -45.99 | -93.63 | 4.31 | 44.95 | -100.2 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Change in Working Capital | 36.9 | 44.7 | 0.49 | 0.37 | 10.95 | -35.21 |