BVMF:OFSA3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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 & Equivalents	401.1	250.82	233.96	304.03	165.04	161.25
Cash & Short-Term Investments	401.1	250.82	233.96	304.03	165.04	161.25
Cash Growth	170.10%	7.21%	-23.05%	84.22%	2.34%	-33.81%
Accounts Receivable	316.53	430.37	354.3	263.04	301.01	245.29
Other Receivables	14.92	17.01	31.3	46.64	43.22	41.78
Receivables	331.45	447.38	385.59	309.68	344.23	287.07
Inventory	344.96	312.13	265.43	207.89	324.97	270.12
Other Current Assets	20.22	13.01	6.61	7.3	8.67	11.27
Total Current Assets	1,098	1,023	891.59	828.89	842.9	729.71
Property, Plant & Equipment	340.29	342.88	337.34	333.15	342.36	314.05
Goodwill	-	0.62	0.62	0.62	18.71	0.62
Other Intangible Assets	104.57	5.33	8.36	12.69	11.87	6.79
Long-Term Deferred Tax Assets	74.64	78.92	31.28	21.89	34.07	35.35
Long-Term Deferred Charges	-	99.89	97.76	79.36	75.49	64.24
Other Long-Term Assets	13.62	14.85	17.74	2.43	21.1	41.9
Total Assets	1,631	1,566	1,385	1,279	1,347	1,193
Accounts Payable	120.32	97.33	113.05	74.56	85.57	69.94
Accrued Expenses	59.44	66.05	62.77	46.71	54.9	64.58
Short-Term Debt	-	-	0.27	11.84	5.45	6.97
Current Portion of Long-Term Debt	57.92	52.14	56.62	87.02	82.78	78.08
Current Portion of Leases	7.77	7.78	6.02	2.55	-	-
Current Income Taxes Payable	2.88	-	3.81	-	7.99	4.86
Other Current Liabilities	68.59	64.7	48.72	9.98	22.73	21.22
Total Current Liabilities	316.91	288	291.26	232.66	259.43	245.64
Long-Term Debt	453.9	437.44	302.46	333.12	324.14	296.69
Long-Term Leases	6.47	6.23	9.75	2.97	-	0.64
Other Long-Term Liabilities	37.07	37.3	24.81	20.87	26.97	8.2
Total Liabilities	814.35	768.97	628.29	589.61	610.54	551.17
Common Stock	479.69	479.69	599.82	599.82	458.1	458.1
Retained Earnings	316.36	295.01	135.06	69.71	261.4	164.91
Treasury Stock	-5.13	-5.13	-5.13	-5.13	-5.13	-5.13
Comprehensive Income & Other	25.54	27.27	26.64	24.97	21.57	23.56
Total Common Equity	816.47	796.84	756.4	689.37	735.95	641.45
Minority Interest	0.02	0.02	0.02	0.02	0.02	0.03
Shareholders' Equity	816.49	796.86	756.42	689.4	735.97	641.47
Total Liabilities & Equity	1,631	1,566	1,385	1,279	1,347	1,193
Total Debt	526.05	503.59	375.13	437.5	412.37	382.38
Net Cash (Debt)	-124.95	-252.77	-141.18	-133.47	-247.33	-221.12
Net Cash Per Share	-2.32	-4.70	-2.63	-2.48	-4.60	-4.10
Filing Date Shares Outstanding	53.77	53.77	53.77	53.77	53.77	53.77
Total Common Shares Outstanding	53.77	53.77	53.77	53.77	53.77	53.77
Working Capital	780.82	735.33	600.34	596.23	583.48	484.07
Book Value Per Share	15.19	14.82	14.07	12.82	13.69	11.93
Tangible Book Value	711.91	790.89	747.42	676.07	705.37	634.04
Tangible Book Value Per Share	13.24	14.71	13.90	12.57	13.12	11.79
Land	-	24.99	24.99	24.99	24.99	24.99
Buildings	-	224.81	219.52	218.97	205.91	180.34
Machinery	-	264.4	255.37	240.62	233.76	211.89
Construction In Progress	-	9.37	2.54	1.88	15.49	20.53

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