Companhia Melhoramentos de São Paulo (BVMF:MSPA3)

BVMF:MSPA3 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	54.27	46.69	44.76	22.21	67.51	34.49
Short-Term Investments	17.11	16.51	11.41	3.34	-	-
Cash & Short-Term Investments	71.38	63.2	56.17	25.54	67.51	34.49
Cash Growth	73.25%	12.51%	119.90%	-62.17%	95.72%	-5.42%
Accounts Receivable	29.99	29.78	27.92	42.33	29.47	20.26
Other Receivables	6.25	7.39	6.81	4.56	12.36	7.68
Receivables	36.24	37.16	34.74	46.89	41.83	27.94
Inventory	24.08	23.95	26.38	24.5	20.78	13.62
Prepaid Expenses	3.05	1.03	1.12	2.66	2.28	2.22
Other Current Assets	-	-	-	-0	0.69	0.54
Total Current Assets	134.75	125.34	118.4	99.59	133.09	78.82
Property, Plant & Equipment	1,219	1,200	1,160	1,170	1,230	1,243
Long-Term Investments	71	70.83	92.92	100.06	5.93	5.61
Other Intangible Assets	4.41	4.44	3.28	0.34	1.58	-
Long-Term Accounts Receivable	0.24	0.3	1.83	1.02	1.41	1.41
Other Long-Term Assets	22.44	23.21	40.33	47.54	77.48	62.96
Total Assets	1,452	1,424	1,417	1,418	1,450	1,392
Accounts Payable	20.59	14.96	13.98	19.16	19.2	9.51
Accrued Expenses	15.55	16.56	19.95	12.84	13.14	7.37
Current Portion of Long-Term Debt	44.51	44.62	23.52	27.35	27.78	19.98
Current Portion of Leases	1.28	2.09	3.14	1.87	0.13	-
Current Income Taxes Payable	0.66	0.06	0.01	0.42	0.07	0.08
Other Current Liabilities	34.77	19.93	10.76	8.25	13.59	7.88
Total Current Liabilities	117.36	98.23	71.36	69.89	73.92	44.82
Long-Term Debt	163.48	128.69	114.38	106.02	118.59	71.07
Long-Term Leases	1.01	1.36	3.77	3.1	0.08	-
Long-Term Unearned Revenue	1.44	1.44	1.44	1.44	1.44	1.44
Long-Term Deferred Tax Liabilities	332.55	333.05	338.77	340.7	356.73	377.81
Other Long-Term Liabilities	11.9	14.63	48.39	71.07	75.7	69.38
Total Liabilities	627.74	577.39	578.11	592.21	626.45	564.52
Common Stock	153.72	153.72	153.72	153.72	153.72	153.72
Retained Earnings	35.62	57.21	48.11	40.58	-	-59.92
Comprehensive Income & Other	634.92	635.65	636.74	631.6	669.78	733.76
Total Common Equity	824.26	846.59	838.57	825.9	823.5	827.56
Shareholders' Equity	824.26	846.59	838.57	825.9	823.5	827.56
Total Liabilities & Equity	1,452	1,424	1,417	1,418	1,450	1,392
Total Debt	210.28	176.76	144.81	138.34	146.58	91.05
Net Cash (Debt)	-138.9	-113.56	-88.64	-112.8	-79.07	-56.56
Net Cash Per Share	-21.71	-17.75	-13.85	-17.63	-12.36	-8.83
Filing Date Shares Outstanding	6.4	6.4	6.4	6.4	6.4	6.4
Total Common Shares Outstanding	6.4	6.4	6.4	6.4	6.4	6.4
Working Capital	17.4	27.11	47.04	29.71	59.17	34
Book Value Per Share	128.81	132.30	131.05	129.07	128.69	129.21
Tangible Book Value	819.85	842.15	835.28	825.56	821.92	827.56
Tangible Book Value Per Share	128.12	131.61	130.53	129.01	128.45	129.21
Land	964.66	964.66	972.36	966.39	1,026	-
Machinery	135.53	135.43	138.43	136.84	131.8	-
Construction In Progress	79.46	55.1	11.54	5.32	2.54	-

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