Ouro Fino Saúde Animal Participações S.A. (BVMF: OFSA3)

OFSA3 Balance Sheet

Financials in millions BRL. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	343.25	304.03	165.04	161.25	225.58	45.01
Short-Term Investments	-	-	-	-	18.04	-
Cash & Short-Term Investments	343.25	304.03	165.04	161.25	243.61	45.01
Cash Growth	30.95%	84.22%	2.35%	-33.81%	441.26%	-30.95%
Accounts Receivable	198.09	263.04	301.01	245.29	209.41	189.08
Other Receivables	37.98	46.64	43.22	41.78	27.07	19.53
Receivables	236.07	309.68	344.23	287.07	236.48	208.6
Inventory	249.75	207.89	324.97	270.12	190.3	165.29
Other Current Assets	8.52	7.3	8.67	11.27	9.23	6.13
Total Current Assets	837.59	828.89	842.9	729.71	679.62	425.04
Property, Plant & Equipment	336.26	333.15	342.36	314.05	277.31	279.64
Goodwill	0.62	0.62	18.71	0.62	0.62	0.62
Other Intangible Assets	11.1	12.69	11.87	6.79	5.75	6.2
Long-Term Deferred Tax Assets	30.14	21.89	34.07	35.35	24.12	-
Long-Term Deferred Charges	88.47	79.36	75.49	64.24	67.58	86.48
Other Long-Term Assets	2.51	2.43	21.1	41.9	48.95	71.57
Total Assets	1,307	1,279	1,347	1,193	1,104	869.54
Accounts Payable	104.52	74.56	85.57	69.94	55.81	40.38
Accrued Expenses	49.66	35.89	54.9	64.58	52.08	30.13
Short-Term Debt	12.7	11.84	5.45	6.97	7.62	6.15
Current Portion of Long-Term Debt	83.82	87.02	82.78	78.08	88.94	114.33
Current Portion of Leases	5.36	-	-	-	-	-
Current Income Taxes Payable	7.22	10.83	7.99	4.86	-	0.09
Other Current Liabilities	8.47	12.54	22.73	21.22	34.24	19.44
Total Current Liabilities	271.74	232.66	259.43	245.64	238.69	210.52
Long-Term Debt	314.28	333.12	324.14	296.69	296.06	159.33
Long-Term Leases	9.82	-	-	0.64	1.73	3.52
Other Long-Term Liabilities	21.36	23.84	26.97	8.2	6.65	3.68
Total Liabilities	617.2	589.61	610.54	551.17	543.13	377.06
Common Stock	599.82	599.82	458.1	458.1	425.24	377.07
Retained Earnings	68.46	69.71	261.4	164.91	112.73	94.04
Treasury Stock	-5.13	-5.13	-5.13	-5.13	-	-
Comprensive Income & Other	26.31	24.97	21.57	23.56	22.81	21.34
Total Common Equity	689.47	689.37	735.95	641.45	560.78	492.45
Minority Interest	0.02	0.02	0.02	0.03	0.03	0.03
Shareholders' Equity	689.48	689.4	735.97	641.47	560.81	492.48
Total Liabilities & Equity	1,307	1,279	1,347	1,193	1,104	869.54
Total Debt	425.96	431.97	412.37	382.38	394.34	283.33
Net Cash (Debt)	-82.72	-127.95	-247.33	-221.12	-150.73	-238.33
Net Cash Per Share	-1.54	-2.38	-4.60	-4.10	-2.79	-4.42
Filing Date Shares Outstanding	53.77	53.77	53.77	53.77	53.95	53.95
Total Common Shares Outstanding	53.77	53.77	53.77	53.77	53.95	53.95
Working Capital	565.85	596.23	583.48	484.07	440.93	214.52
Book Value Per Share	12.82	12.82	13.69	11.93	10.39	9.13
Tangible Book Value	677.75	676.07	705.37	634.04	554.41	485.63
Tangible Book Value Per Share	12.61	12.57	13.12	11.79	10.28	9.00
Land	24.99	24.99	24.99	24.99	24.99	24.99
Buildings	218.98	218.97	205.91	180.34	170.84	163.78
Machinery	246.8	240.62	233.76	211.89	191.17	179.32
Construction In Progress	0.97	1.88	15.49	20.53	5.55	9.74

Source: S&P Capital IQ. Standard template. Financial Sources.