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

BVMF:OFSA3 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	219.98	250.82	233.96	304.03	165.04	161.25
Short-Term Investments	149.03	-	-	-	-	-
Cash & Short-Term Investments	369	250.82	233.96	304.03	165.04	161.25
Cash Growth	150.00%	7.21%	-23.05%	84.22%	2.34%	-33.81%
Accounts Receivable	327.13	430.37	354.3	263.04	301.01	245.29
Other Receivables	17.47	17.01	31.3	46.64	43.22	41.78
Receivables	344.61	447.38	385.59	309.68	344.23	287.07
Inventory	375.28	312.13	265.43	207.89	324.97	270.12
Other Current Assets	17.96	13.01	6.61	7.3	8.67	11.27
Total Current Assets	1,107	1,023	891.59	828.89	842.9	729.71
Property, Plant & Equipment	336.01	342.88	337.34	333.15	342.36	314.05
Goodwill	0.62	0.62	0.62	0.62	18.71	0.62
Other Intangible Assets	3.99	5.33	8.36	12.69	11.87	6.79
Long-Term Deferred Tax Assets	80.65	78.92	31.28	21.89	34.07	35.35
Long-Term Deferred Charges	73.73	99.89	97.76	79.36	75.49	64.24
Other Long-Term Assets	12.68	14.85	17.74	2.43	21.1	41.9
Total Assets	1,615	1,566	1,385	1,279	1,347	1,193

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	146.59	97.33	113.05	74.56	85.57	69.94
Accrued Expenses	68.43	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	65.81	52.14	56.62	87.02	82.78	78.08
Current Portion of Leases	6.9	7.78	6.02	2.55	-	-
Current Income Taxes Payable	2.14	-	3.81	-	7.99	4.86
Other Current Liabilities	16.53	64.7	48.72	9.98	22.73	21.22
Total Current Liabilities	306.39	288	291.26	232.66	259.43	245.64
Long-Term Debt	440.26	437.44	302.46	333.12	324.14	296.69
Long-Term Leases	5.35	6.23	9.75	2.97	-	0.64
Other Long-Term Liabilities	35.56	37.3	24.81	20.87	26.97	8.2
Total Liabilities	787.56	768.97	628.29	589.61	610.54	551.17

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	479.82	479.69	599.82	599.82	458.1	458.1
Retained Earnings	325	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	27.24	27.27	26.64	24.97	21.57	23.56
Total Common Equity	826.94	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	826.96	796.86	756.42	689.4	735.97	641.47
Total Liabilities & Equity	1,615	1,566	1,385	1,279	1,347	1,193

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	518.32	503.59	375.13	437.5	412.37	382.38
Net Cash (Debt)	-149.32	-252.77	-141.18	-133.47	-247.33	-221.12
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.78	-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	800.45	735.33	600.34	596.23	583.48	484.07
Book Value Per Share	15.38	14.82	14.07	12.82	13.69	11.93
Tangible Book Value	822.33	790.89	747.42	676.07	705.37	634.04
Tangible Book Value Per Share	15.29	14.71	13.90	12.57	13.12	11.79
Land	24.99	24.99	24.99	24.99	24.99	24.99
Buildings	225.43	224.81	219.52	218.97	205.91	180.34
Machinery	265.71	264.4	255.37	240.62	233.76	211.89
Construction In Progress	10.75	9.37	2.54	1.88	15.49	20.53

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 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 22, 2026

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