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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	21.83	28.05	46.69	44.76	22.21	67.51
Short-Term Investments	31.34	29.5	16.51	11.41	3.34	-
Cash & Short-Term Investments	53.17	57.55	63.2	56.17	25.54	67.51
Cash Growth	-6.12%	-8.94%	12.51%	119.90%	-62.17%	95.72%
Accounts Receivable	33.1	31.94	29.78	27.92	42.33	29.47
Other Receivables	8.62	9.57	7.39	6.81	4.56	12.36
Receivables	41.72	41.51	37.16	34.74	46.89	41.83
Inventory	25.17	27.52	23.95	26.38	24.5	20.78
Prepaid Expenses	3.31	2.23	1.03	1.12	2.66	2.28
Other Current Assets	-	-	-	-	-0	0.69
Total Current Assets	123.37	128.8	125.34	118.4	99.59	133.09
Property, Plant & Equipment	1,208	1,210	1,200	1,160	1,170	1,230
Long-Term Investments	68.4	66.81	70.83	92.92	100.06	5.93
Other Intangible Assets	1.37	1.39	4.44	3.28	0.34	1.58
Long-Term Accounts Receivable	0.02	0.1	0.3	1.83	1.02	1.41
Long-Term Deferred Tax Assets	17.67	13.55	13.44	-	-	-
Other Long-Term Assets	11.78	11.83	9.78	40.33	47.54	77.48
Total Assets	1,431	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	19.56	16.07	14.96	13.98	19.16	19.2
Accrued Expenses	14.33	12.51	12.11	19.95	12.84	13.14
Current Portion of Long-Term Debt	59.23	45.1	44.62	23.52	27.35	27.78
Current Portion of Leases	0.75	0.75	2.09	3.14	1.87	0.13
Current Income Taxes Payable	5.07	5.49	5.76	0.01	0.42	0.07
Other Current Liabilities	38.32	36.87	18.68	10.76	8.25	13.59
Total Current Liabilities	137.26	116.8	98.23	71.36	69.89	73.92
Long-Term Debt	151.84	160.32	128.69	114.38	106.02	118.59
Long-Term Leases	0.42	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	330.74	331.02	333.05	338.77	340.7	356.73
Other Long-Term Liabilities	10.77	10.12	14.63	48.39	71.07	75.7
Total Liabilities	632.47	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	Mar 31, 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	10.99	24.62	57.21	48.11	40.58	-
Comprehensive Income & Other	633.62	633.62	635.65	636.74	631.6	669.78
Total Common Equity	798.33	811.96	846.59	838.57	825.9	823.5
Shareholders' Equity	798.33	811.96	846.59	838.57	825.9	823.5
Total Liabilities & Equity	1,431	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	212.24	206.79	176.76	144.81	138.34	146.58
Net Cash (Debt)	-159.07	-149.24	-113.56	-88.64	-112.8	-79.07
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-24.83	-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	-13.89	12	27.11	47.04	29.71	59.17
Book Value Per Share	124.76	126.89	132.30	131.05	129.07	128.69
Tangible Book Value	796.96	810.57	842.15	835.28	825.56	821.92
Tangible Book Value Per Share	124.54	126.67	131.61	130.53	129.01	128.45
Land	963.76	963.76	964.66	972.36	966.39	1,026
Machinery	180.76	180.76	135.43	138.43	136.84	131.8
Construction In Progress	36.69	34.8	55.1	11.54	5.32	2.54

Data Source: S&P Global Market Intelligence Last updated: Mar 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:

Aug 7, 2026

Data Sources Report a data error