Companhia Melhoramentos de São Paulo (BVMF:MSPA3)
Brazil · Delayed Price · Currency is BRL 37.40
-0.89 (-2.32%)
At close: Aug 12, 2026
BVMF:MSPA3 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 | -47.08 | -32.7 | 3.31 | 7.88 | 1.51 | -32.51 |
Depreciation & Amortization | 28.47 | 25.81 | 16.02 | 32.93 | 26.78 | 26.42 |
Loss (Gain) From Sale of Assets | 56.49 | 55.28 | 29.33 | 19.55 | 60 | - |
Asset Writedown & Restructuring Costs | 1.26 | 1.26 | -13.63 | -0.16 | -12.5 | - |
Loss (Gain) on Equity Investments | 0.15 | 0.36 | -0.7 | -6.53 | -0.06 | -0.32 |
Provision & Write-off of Bad Debts | 0.69 | 0.46 | -1.17 | -0.75 | -0.21 | -0.29 |
Other Operating Activities | 0.8 | 5.02 | -38.57 | -13.7 | -3.4 | -1.38 |
Change in Accounts Receivable | 1.33 | -2.42 | 0.85 | 14.35 | -12.68 | -23.98 |
Change in Inventory | -4.5 | -2.95 | 1.55 | -2.31 | -4.94 | -2.35 |
Change in Accounts Payable | -4.47 | 1.11 | 0.99 | -5.18 | -0.04 | 9.69 |
Change in Income Taxes | 2.44 | -3.18 | 20.43 | 3.18 | -11.28 | -3.37 |
Change in Other Net Operating Assets | 0.56 | 7.69 | 16 | 17.72 | 3.58 | 13.39 |
Operating Cash Flow | 25.96 | 51.45 | 42.23 | 66.97 | 46.76 | -35.77 |
Operating Cash Flow Growth | -35.03% | 21.84% | -36.94% | 43.23% | - | - |
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 | -53.06 | -74.25 | -49.82 | -24.2 | -6.05 | -15.2 |
Sale of Property, Plant & Equipment | 20.63 | 7.82 | - | 4.36 | - | - |
Sale (Purchase) of Intangibles | - | - | -1.21 | - | - | - |
Investment in Securities | -3.61 | -3.71 | - | - | -59.33 | 0 |
Other Investing Activities | -22.25 | -19.94 | -10.32 | -15.04 | -1.81 | 28.46 |
Investing Cash Flow | -58.28 | -90.08 | -61.35 | -34.87 | -67.2 | 13.26 |
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 | - | 77.02 | 45.58 | 23.46 | 5.57 | 55.53 |
Long-Term Debt Repaid | - | -69.03 | -33.25 | -32.65 | -30.44 | - |
Net Debt Issued (Repaid) | -3.54 | 7.99 | 12.33 | -9.19 | -24.86 | 55.53 |
Common Dividends Paid | - | -0.79 | -1.87 | -0.36 | - | - |
Other Financing Activities | 18.19 | 12.79 | 10.59 | - | - | - |
Financing Cash Flow | 14.65 | 19.98 | 21.05 | -9.55 | -24.86 | 55.53 |
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 |
Miscellaneous Cash Flow Adjustments | - | - | - | - | -0 | -0 |
Net Cash Flow | -17.67 | -18.64 | 1.93 | 22.55 | -45.31 | 33.02 |
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 | -27.09 | -22.79 | -7.58 | 42.77 | 40.7 | -50.98 |
Free Cash Flow Growth | - | - | - | 5.09% | - | - |
Free Cash Flow Margin | -15.36% | -12.87% | -4.65% | 24.27% | 20.25% | -35.36% |
Free Cash Flow Per Share | -4.23 | -3.56 | -1.18 | 6.68 | 6.36 | -7.97 |
Levered Free Cash Flow | -64.76 | -67.27 | -20.42 | 30.36 | 1.45 | -14.32 |
Unlevered Free Cash Flow | -49.83 | -54.73 | -12.15 | 37.95 | 9.17 | -8.79 |
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 |
Cash Income Tax Paid | 1.98 | 3.19 | 2.58 | - | - | - |
Change in Working Capital | -14.8 | -4.03 | 47.65 | 27.76 | -25.36 | -27.69 |