BVMF:OPCT3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	696.56	515.1	214.29	84.25	491.33
Short-Term Investments	16.1	18.61	42.19	63.83	49.47
Cash & Short-Term Investments	712.66	533.71	256.47	148.08	540.8
Cash Growth	33.53%	108.10%	73.19%	-72.62%	224.73%
Accounts Receivable	421.2	354.69	341.12	257.16	202.36
Other Receivables	154.68	84.69	58.62	80.57	75.48
Receivables	575.88	439.38	399.73	337.73	277.84
Inventory	10.45	5.02	4.94	6.68	5.78
Prepaid Expenses	-	19.95	19.77	16.72	-
Other Current Assets	0	9.13	14.49	15.29	-
Total Current Assets	1,299	1,007	695.41	524.5	824.42
Property, Plant & Equipment	1,935	1,713	1,373	1,461	1,281
Long-Term Investments	10.09	10.02	7.29	14.02	26.97
Goodwill	-	-	0.22	0.22	2.76
Other Intangible Assets	26.32	16.54	14.1	10.18	14.06
Long-Term Accounts Receivable	30.35	54.82	36.27	22.56	-
Long-Term Deferred Tax Assets	167.69	162.5	173.62	169.53	142.02
Other Long-Term Assets	8.89	67.3	83.3	72.61	194.06
Total Assets	3,478	3,031	2,383	2,274	2,485
Accounts Payable	134.86	103.38	110.71	91.85	114.15
Accrued Expenses	118.77	105.18	123.76	69.6	57.85
Current Portion of Long-Term Debt	150.21	276.63	260.08	333.84	125.03
Current Portion of Leases	31.45	2.78	16.6	118.08	41.38
Current Income Taxes Payable	36.25	20.46	18.82	15.34	25.19
Other Current Liabilities	29.28	45.64	35.02	18.85	10.98
Total Current Liabilities	500.82	554.06	564.99	647.57	374.58
Long-Term Debt	1,794	1,402	897.64	722.3	956.41
Long-Term Leases	113.22	26.96	26.08	31.27	151.76
Long-Term Deferred Tax Liabilities	0.11	1.45	1.04	1.4	0.76
Other Long-Term Liabilities	56.48	52.4	105.15	108.01	103.65
Total Liabilities	2,464	2,037	1,595	1,511	1,587
Common Stock	803.66	803.66	803.66	803.66	803.66
Retained Earnings	1.02	-84.39	-69.5	-142.81	-49.84
Treasury Stock	12.46	-	-0.34	-0.8	-2.86
Comprehensive Income & Other	196.98	275	54.54	103.61	147.02
Total Common Equity	1,014	994.27	788.37	763.66	897.99
Minority Interest	-0.66	-	-	-	-
Shareholders' Equity	1,013	994.27	788.37	763.66	897.99
Total Liabilities & Equity	3,478	3,031	2,383	2,274	2,485
Total Debt	2,088	1,709	1,200	1,205	1,275
Net Cash (Debt)	-1,368	-1,175	-943.92	-1,057	-712.52
Net Cash Per Share	-6.87	-5.92	-4.74	-5.23	-3.71
Filing Date Shares Outstanding	199.06	198.26	198.59	197.95	198.03
Total Common Shares Outstanding	199.06	198.26	198.59	197.95	198.03
Working Capital	798.17	453.14	130.42	-123.06	449.84
Book Value Per Share	5.09	5.02	3.97	3.86	4.53
Tangible Book Value	987.8	977.73	774.05	753.26	881.16
Tangible Book Value Per Share	4.96	4.93	3.90	3.81	4.45
Machinery	-	2,616	1,950	1,775	1,404
Leasehold Improvements	-	63.03	68.75	53.69	40.18

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.