Companhia Melhoramentos de São Paulo (BVMF:MSPA3)

BVMF:MSPA3 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	36.6	28.05	46.69	44.76	22.21	67.51
Short-Term Investments	17.12	29.5	16.51	11.41	3.34	-
Cash & Short-Term Investments	53.72	57.55	63.2	56.17	25.54	67.51
Cash Growth	-24.74%	-8.94%	12.51%	119.90%	-62.17%	95.72%
Accounts Receivable	27.01	31.94	29.78	27.92	42.33	29.47
Other Receivables	8.42	9.57	7.39	6.81	4.56	12.36
Receivables	35.43	41.51	37.16	34.74	46.89	41.83
Inventory	28.78	27.52	23.95	26.38	24.5	20.78
Prepaid Expenses	2.83	2.23	1.03	1.12	2.66	2.28
Other Current Assets	-	-	-	-	-0	0.69
Total Current Assets	120.76	128.8	125.34	118.4	99.59	133.09
Property, Plant & Equipment	1,206	1,210	1,200	1,160	1,170	1,230
Long-Term Investments	67.98	66.81	70.83	92.92	100.06	5.93
Other Intangible Assets	1.36	1.39	4.44	3.28	0.34	1.58
Long-Term Accounts Receivable	1.21	0.1	0.3	1.83	1.02	1.41
Long-Term Deferred Tax Assets	15.93	13.55	13.44	-	-	-
Other Long-Term Assets	11.74	11.83	9.78	40.33	47.54	77.48
Total Assets	1,425	1,432	1,424	1,417	1,418	1,450

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	16.12	16.07	14.96	13.98	19.16	19.2
Accrued Expenses	11.68	12.51	12.11	19.95	12.84	13.14
Current Portion of Long-Term Debt	79.47	45.1	44.62	23.52	27.35	27.78
Current Portion of Leases	0.74	0.75	2.09	3.14	1.87	0.13
Current Income Taxes Payable	8.12	5.49	5.76	0.01	0.42	0.07
Other Current Liabilities	39.77	36.87	18.68	10.76	8.25	13.59
Total Current Liabilities	155.89	116.8	98.23	71.36	69.89	73.92
Long-Term Debt	146.09	160.32	128.69	114.38	106.02	118.59
Long-Term Leases	0.24	0.61	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	330.46	331.02	333.05	338.77	340.7	356.73
Other Long-Term Liabilities	14.28	10.12	14.63	48.39	71.07	75.7
Total Liabilities	648.4	620.32	577.39	578.11	592.21	626.45

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	153.72	153.72	153.72	153.72	153.72	153.72
Retained Earnings	-10.55	24.62	57.21	48.11	40.58	-
Comprehensive Income & Other	633.61	633.62	635.65	636.74	631.6	669.78
Total Common Equity	776.78	811.96	846.59	838.57	825.9	823.5
Shareholders' Equity	776.78	811.96	846.59	838.57	825.9	823.5
Total Liabilities & Equity	1,425	1,432	1,424	1,417	1,418	1,450

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	226.53	206.79	176.76	144.81	138.34	146.58
Net Cash (Debt)	-172.81	-149.24	-113.56	-88.64	-112.8	-79.07
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-26.98	-23.30	-17.73	-13.85	-17.63	-12.36
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	-35.14	12	27.11	47.04	29.71	59.17
Book Value Per Share	121.39	126.89	132.30	131.05	129.07	128.69
Tangible Book Value	775.42	810.57	842.15	835.28	825.56	821.92
Tangible Book Value Per Share	121.18	126.67	131.61	130.53	129.01	128.45
Land	963.75	963.76	964.66	972.36	966.39	1,026
Machinery	180.83	180.76	135.43	138.43	136.84	131.8
Construction In Progress	38.17	34.8	55.1	11.54	5.32	2.54

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 2, 2026

Data Sources Report a data error