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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	36.57	46.69	44.76	22.21	67.51	34.49
Short-Term Investments	17.75	16.51	11.41	3.34	-	-
Cash & Short-Term Investments	54.32	63.2	56.17	25.54	67.51	34.49
Cash Growth	-3.11%	12.51%	119.90%	-62.17%	95.72%	-5.42%
Accounts Receivable	32.36	29.78	27.92	42.33	29.47	20.26
Other Receivables	6.33	7.39	6.81	4.56	12.36	7.68
Receivables	38.68	37.16	34.74	46.89	41.83	27.94
Inventory	27.24	23.95	26.38	24.5	20.78	13.62
Prepaid Expenses	2.28	1.03	1.12	2.66	2.28	2.22
Other Current Assets	-	-	-	-0	0.69	0.54
Total Current Assets	122.52	125.34	118.4	99.59	133.09	78.82
Property, Plant & Equipment	1,222	1,200	1,160	1,170	1,230	1,243
Long-Term Investments	69.86	70.83	92.92	100.06	5.93	5.61
Other Intangible Assets	-	4.44	3.28	0.34	1.58	-
Long-Term Accounts Receivable	0.17	0.3	1.83	1.02	1.41	1.41
Other Long-Term Assets	23.18	23.21	40.33	47.54	77.48	62.96
Total Assets	1,438	1,424	1,417	1,418	1,450	1,392
Accounts Payable	18.05	14.96	13.98	19.16	19.2	9.51
Accrued Expenses	16.51	16.56	19.95	12.84	13.14	7.37
Current Portion of Long-Term Debt	38.37	44.62	23.52	27.35	27.78	19.98
Current Portion of Leases	-	2.09	3.14	1.87	0.13	-
Current Income Taxes Payable	2.81	0.06	0.01	0.42	0.07	0.08
Other Current Liabilities	35.21	19.93	10.76	8.25	13.59	7.88
Total Current Liabilities	110.95	98.23	71.36	69.89	73.92	44.82
Long-Term Debt	168.04	128.69	114.38	106.02	118.59	71.07
Long-Term Leases	-	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	332.26	333.05	338.77	340.7	356.73	377.81
Other Long-Term Liabilities	10.88	14.63	48.39	71.07	75.7	69.38
Total Liabilities	623.57	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	25.64	57.21	48.11	40.58	-	-59.92
Comprehensive Income & Other	634.65	635.65	636.74	631.6	669.78	733.76
Total Common Equity	814.01	846.59	838.57	825.9	823.5	827.56
Shareholders' Equity	814.01	846.59	838.57	825.9	823.5	827.56
Total Liabilities & Equity	1,438	1,424	1,417	1,418	1,450	1,392
Total Debt	206.41	176.76	144.81	138.34	146.58	91.05
Net Cash (Debt)	-152.09	-113.56	-88.64	-112.8	-79.07	-56.56
Net Cash Per Share	-	-17.75	-13.85	-17.63	-12.36	-8.83
Filing Date Shares Outstanding	-	6.4	6.4	6.4	6.4	6.4
Total Common Shares Outstanding	-	6.4	6.4	6.4	6.4	6.4
Working Capital	11.57	27.11	47.04	29.71	59.17	34
Book Value Per Share	-	132.30	131.05	129.07	128.69	129.21
Tangible Book Value	814.01	842.15	835.28	825.56	821.92	827.56
Tangible Book Value Per Share	-	131.61	130.53	129.01	128.45	129.21
Land	-	964.66	972.36	966.39	1,026	-
Machinery	-	135.43	138.43	136.84	131.8	-
Construction In Progress	-	55.1	11.54	5.32	2.54	-

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