BVMF:OPCT3 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	513.02	696.56	515.1	214.29	84.25	491.33
Short-Term Investments	17.2	16.1	18.61	42.19	63.83	49.47
Cash & Short-Term Investments	530.23	712.66	533.71	256.47	148.08	540.8
Cash Growth	25.65%	33.53%	108.10%	73.19%	-72.62%	224.73%
Accounts Receivable	489	463.18	369.11	341.12	257.16	202.36
Other Receivables	74.64	70.13	81.49	58.62	80.57	75.48
Receivables	563.64	533.31	450.59	399.73	337.73	277.84
Inventory	7.01	10.45	5.02	4.94	6.68	5.78
Prepaid Expenses	22.23	11.73	14.19	19.77	16.72	-
Other Current Assets	24.75	30.85	18.1	14.49	15.29	-
Total Current Assets	1,148	1,299	1,022	695.41	524.5	824.42
Property, Plant & Equipment	1,947	1,857	1,713	1,373	1,461	1,281
Long-Term Investments	9.75	10.09	10.02	7.29	14.02	26.97
Goodwill	-	2.52	-	0.22	0.22	2.76
Other Intangible Assets	25.83	23.8	16.54	14.1	10.18	14.06
Long-Term Accounts Receivable	33.63	30.35	40.41	36.27	22.56	-
Long-Term Deferred Tax Assets	162.07	167.69	162.5	173.62	169.53	142.02
Other Long-Term Assets	68.46	87.37	67.3	83.3	72.61	194.06
Total Assets	3,394	3,478	3,031	2,383	2,274	2,485
Accounts Payable	108.17	134.86	103.38	110.71	91.85	114.15
Accrued Expenses	148.15	118.77	94.53	123.76	69.6	57.85
Current Portion of Long-Term Debt	144.62	150.21	276.63	260.08	333.84	125.03
Current Portion of Leases	31.33	31.45	2.78	16.6	118.08	41.38
Current Income Taxes Payable	25.59	36.25	31.11	18.82	15.34	25.19
Other Current Liabilities	37.38	29.28	45.64	35.02	18.85	10.98
Total Current Liabilities	495.23	500.82	554.06	564.99	647.57	374.58
Long-Term Debt	1,736	1,794	1,402	897.64	722.3	956.41
Long-Term Leases	102.64	113.22	26.96	26.08	31.27	151.76
Long-Term Deferred Tax Liabilities	3.11	0.11	1.45	1.04	1.4	0.76
Other Long-Term Liabilities	54.31	56.48	52.4	105.15	108.01	103.65
Total Liabilities	2,392	2,464	2,037	1,595	1,511	1,587
Common Stock	803.66	803.66	803.66	803.66	803.66	803.66
Additional Paid-In Capital	-	7.87	-	-	-	-
Retained Earnings	45.25	1.02	-85.09	-69.5	-142.81	-49.84
Treasury Stock	-2.16	-	-	-0.34	-0.8	-2.86
Comprehensive Income & Other	156.61	201.57	275.7	54.54	103.61	147.02
Total Common Equity	1,003	1,014	994.27	788.37	763.66	897.99
Minority Interest	-0.71	-0.66	-	-	-	-
Shareholders' Equity	1,003	1,013	994.27	788.37	763.66	897.99
Total Liabilities & Equity	3,394	3,478	3,031	2,383	2,274	2,485
Total Debt	2,015	2,088	1,709	1,200	1,205	1,275
Net Cash (Debt)	-1,485	-1,376	-1,175	-943.92	-1,057	-712.52
Net Cash Per Share	-7.46	-6.90	-5.92	-4.74	-5.23	-3.71
Filing Date Shares Outstanding	199.35	199.35	198.26	198.59	197.95	198.03
Total Common Shares Outstanding	199.35	199.35	198.26	198.59	197.95	198.03
Working Capital	652.62	798.17	467.55	130.42	-123.06	449.84
Book Value Per Share	5.03	5.09	5.02	3.97	3.86	4.53
Tangible Book Value	977.54	987.8	977.73	774.05	753.26	881.16
Tangible Book Value Per Share	4.90	4.96	4.93	3.90	3.81	4.45
Machinery	3,100	2,948	2,663	1,950	1,775	1,404
Leasehold Improvements	-	29.35	15.46	68.75	53.69	40.18
Order Backlog	-	13,600	-	-	-	-