BVMF:OFSA3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	206.56	233.96	304.03	165.04	161.25	225.58
Short-Term Investments	-	-	-	-	-	18.04
Cash & Short-Term Investments	206.56	233.96	304.03	165.04	161.25	243.61
Cash Growth	-20.33%	-23.05%	84.22%	2.34%	-33.81%	441.26%
Accounts Receivable	330.32	354.3	263.04	301.01	245.29	209.41
Other Receivables	18.95	31.3	46.64	43.22	41.78	27.07
Receivables	349.27	385.59	309.68	344.23	287.07	236.48
Inventory	399.29	265.43	207.89	324.97	270.12	190.3
Other Current Assets	14.39	6.61	7.3	8.67	11.27	9.23
Total Current Assets	969.51	891.59	828.89	842.9	729.71	679.62
Property, Plant & Equipment	339.71	337.34	333.15	342.36	314.05	277.31
Goodwill	-	0.62	0.62	18.71	0.62	0.62
Other Intangible Assets	104.66	8.36	12.69	11.87	6.79	5.75
Long-Term Deferred Tax Assets	30.37	31.28	21.89	34.07	35.35	24.12
Long-Term Deferred Charges	-	97.76	79.36	75.49	64.24	67.58
Other Long-Term Assets	15.64	17.74	2.43	21.1	41.9	48.95
Total Assets	1,460	1,385	1,279	1,347	1,193	1,104
Accounts Payable	101.12	113.05	74.56	85.57	69.94	55.81
Accrued Expenses	64.54	62.77	46.71	54.9	64.58	52.08
Short-Term Debt	-	0.27	11.84	5.45	6.97	7.62
Current Portion of Long-Term Debt	52.56	56.62	87.02	82.78	78.08	88.94
Current Portion of Leases	7.37	6.02	2.55	-	-	-
Current Income Taxes Payable	14.69	3.81	-	7.99	4.86	-
Other Current Liabilities	20.06	48.72	9.98	22.73	21.22	34.24
Total Current Liabilities	260.34	291.26	232.66	259.43	245.64	238.69
Long-Term Debt	444.07	302.46	333.12	324.14	296.69	296.06
Long-Term Leases	8.58	9.75	2.97	-	0.64	1.73
Other Long-Term Liabilities	34.39	24.81	20.87	26.97	8.2	6.65
Total Liabilities	747.37	628.29	589.61	610.54	551.17	543.13
Common Stock	479.69	599.82	599.82	458.1	458.1	425.24
Retained Earnings	212.99	135.06	69.71	261.4	164.91	112.73
Treasury Stock	-5.13	-5.13	-5.13	-5.13	-5.13	-
Comprehensive Income & Other	24.94	26.64	24.97	21.57	23.56	22.81
Total Common Equity	712.49	756.4	689.37	735.95	641.45	560.78
Minority Interest	0.02	0.02	0.02	0.02	0.03	0.03
Shareholders' Equity	712.51	756.42	689.4	735.97	641.47	560.81
Total Liabilities & Equity	1,460	1,385	1,279	1,347	1,193	1,104
Total Debt	512.58	375.13	437.5	412.37	382.38	394.34
Net Cash (Debt)	-306.02	-141.18	-133.47	-247.33	-221.12	-150.73
Net Cash Per Share	-5.69	-2.63	-2.48	-4.60	-4.10	-2.79
Filing Date Shares Outstanding	53.77	53.77	53.77	53.77	53.77	53.95
Total Common Shares Outstanding	53.77	53.77	53.77	53.77	53.77	53.95
Working Capital	709.17	600.34	596.23	583.48	484.07	440.93
Book Value Per Share	13.25	14.07	12.82	13.69	11.93	10.39
Tangible Book Value	607.83	747.42	676.07	705.37	634.04	554.41
Tangible Book Value Per Share	11.30	13.90	12.57	13.12	11.79	10.28
Land	-	24.99	24.99	24.99	24.99	24.99
Buildings	-	219.52	218.97	205.91	180.34	170.84
Machinery	-	255.37	240.62	233.76	211.89	191.17
Construction In Progress	-	2.54	1.88	15.49	20.53	5.55

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