BVMF:OPCT3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	340.21	696.56	515.1	214.29	84.25	491.33
Short-Term Investments	15.29	16.1	18.61	42.19	63.83	49.47
Cash & Short-Term Investments	355.51	712.66	533.71	256.47	148.08	540.8
Cash Growth	17.83%	33.53%	108.10%	73.19%	-72.62%	224.73%
Accounts Receivable	612.15	463.18	369.11	341.12	257.16	202.36
Other Receivables	106.02	70.13	81.49	58.62	80.57	75.48
Receivables	718.17	533.31	450.59	399.73	337.73	277.84
Inventory	16.67	10.45	5.02	4.94	6.68	5.78
Prepaid Expenses	21.03	11.73	14.19	19.77	16.72	-
Other Current Assets	20.39	30.85	18.1	14.49	15.29	-
Total Current Assets	1,132	1,299	1,022	695.41	524.5	824.42
Property, Plant & Equipment	2,018	1,857	1,713	1,373	1,461	1,281
Long-Term Investments	11.23	10.09	10.02	7.29	14.02	26.97
Goodwill	2.52	2.52	-	0.22	0.22	2.76
Other Intangible Assets	28.01	23.8	16.54	14.1	10.18	14.06
Long-Term Accounts Receivable	33.39	30.35	40.41	36.27	22.56	-
Long-Term Deferred Tax Assets	161.55	167.69	162.5	173.62	169.53	142.02
Other Long-Term Assets	90.63	87.37	67.3	83.3	72.61	194.06
Total Assets	3,477	3,478	3,031	2,383	2,274	2,485

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	186.73	134.86	103.38	110.71	91.85	114.15
Accrued Expenses	146.03	118.77	94.53	123.76	69.6	57.85
Current Portion of Long-Term Debt	86	150.21	276.63	260.08	333.84	125.03
Current Portion of Leases	29.22	31.45	2.78	16.6	118.08	41.38
Current Income Taxes Payable	32.15	36.25	31.11	18.82	15.34	25.19
Other Current Liabilities	29.56	29.28	45.64	35.02	18.85	10.98
Total Current Liabilities	509.68	500.82	554.06	564.99	647.57	374.58
Long-Term Debt	1,751	1,794	1,402	897.64	722.3	956.41
Long-Term Leases	116.84	113.22	26.96	26.08	31.27	151.76
Long-Term Deferred Tax Liabilities	5.28	0.11	1.45	1.04	1.4	0.76
Other Long-Term Liabilities	60.45	56.48	52.4	105.15	108.01	103.65
Total Liabilities	2,443	2,464	2,037	1,595	1,511	1,587

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Common Stock	803.66	803.66	803.66	803.66	803.66	803.66
Additional Paid-In Capital	-	7.87	-	-	-	-
Retained Earnings	86.71	1.02	-85.09	-69.5	-142.81	-49.84
Treasury Stock	-0.02	-	-	-0.34	-0.8	-2.86
Comprehensive Income & Other	144.99	201.57	275.7	54.54	103.61	147.02
Total Common Equity	1,035	1,014	994.27	788.37	763.66	897.99
Minority Interest	-0.88	-0.66	-	-	-	-
Shareholders' Equity	1,034	1,013	994.27	788.37	763.66	897.99
Total Liabilities & Equity	3,477	3,478	3,031	2,383	2,274	2,485

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	1,983	2,088	1,709	1,200	1,205	1,275
Net Cash (Debt)	-1,627	-1,376	-1,175	-943.92	-1,057	-712.52
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-8.18	-6.90	-5.92	-4.74	-5.23	-3.71
Filing Date Shares Outstanding	199.95	199.35	198.26	198.59	197.95	198.03
Total Common Shares Outstanding	199.95	199.35	198.26	198.59	197.95	198.03
Working Capital	622.08	798.17	467.55	130.42	-123.06	449.84
Book Value Per Share	5.18	5.09	5.02	3.97	3.86	4.53
Tangible Book Value	1,005	987.8	977.73	774.05	753.26	881.16
Tangible Book Value Per Share	5.03	4.96	4.93	3.90	3.81	4.45
Machinery	3,196	2,948	2,663	1,950	1,775	1,404
Leasehold Improvements	35.19	29.35	15.46	68.75	53.69	40.18
Order Backlog	-	13,600	-	-	-	-