Positivo Tecnologia S.A. (BVMF:POSI3)

Positivo Tecnologia Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	675.88	566.93	591.38	426.58	359.01	544.16
Trading Asset Securities	-	15.86	-	0.24	1.86	-
Cash & Short-Term Investments	675.88	582.79	591.38	426.82	360.87	544.16
Cash Growth	24.11%	-1.45%	38.55%	18.27%	-33.68%	18.11%
Accounts Receivable	654.25	868.23	1,332	1,139	763.09	718.45
Other Receivables	308.06	363.83	341.67	412.42	246.89	249.64
Receivables	962.32	1,232	1,674	1,551	1,010	968.1
Inventory	1,002	1,096	1,256	1,391	1,690	645.75
Other Current Assets	45.69	56.65	53.52	61.42	58.85	53.23
Total Current Assets	2,686	2,968	3,575	3,430	3,120	2,211
Property, Plant & Equipment	143.95	155.48	146.82	110.99	92.89	86.3
Long-Term Investments	255.67	256.77	226.97	164.13	114.23	91.69
Goodwill	234.43	201.39	67.73	50.34	52.73	55.12
Other Intangible Assets	139.64	119.8	62.79	60.43	34.26	42.71
Long-Term Accounts Receivable	114.55	185.09	31.97	13.57	-	-
Long-Term Deferred Tax Assets	3.56	1.19	2.74	1.71	0.62	0.6
Other Long-Term Assets	584.57	579.52	467.63	368.59	339.36	336.99
Total Assets	4,162	4,467	4,582	4,200	3,754	2,825
Accounts Payable	448.72	623.87	723.86	565.21	1,135	563.42
Accrued Expenses	219.19	230.56	165.61	283.28	161.1	120.89
Short-Term Debt	10.4	5.95	0.56	6.07	114.26	-
Current Portion of Long-Term Debt	518.66	336.15	707.74	649.63	285.94	461.37
Current Portion of Leases	12.23	12.46	10.23	11.49	9.12	9.29
Current Income Taxes Payable	5.85	6.49	2.65	0	0.2	2.6
Current Unearned Revenue	26.05	21.4	11.62	9.67	5.75	7.49
Other Current Liabilities	154.04	266.23	311.99	247.86	226.02	205.86
Total Current Liabilities	1,395	1,503	1,934	1,773	1,938	1,371
Long-Term Debt	771.63	941.74	707.78	876.28	500.41	301.56
Long-Term Leases	16.07	22.73	23.14	18.13	26.53	31.84
Long-Term Deferred Tax Liabilities	38.09	18.15	4.67	0.49	0.65	-
Other Long-Term Liabilities	329.99	335.14	315.56	125.39	107.24	87.17
Total Liabilities	2,551	2,821	2,985	2,794	2,572	1,791
Common Stock	742.7	742.7	742.7	742.7	742.7	721.67
Retained Earnings	806.57	820.12	779.42	591.78	361.42	211.23
Treasury Stock	-22.88	-21.2	-17.49	-19.03	-21.13	-13.33
Comprehensive Income & Other	71.47	94.21	82.77	80.58	88.84	102.34
Total Common Equity	1,598	1,636	1,587	1,396	1,172	1,022
Minority Interest	13.49	10.29	9.03	10.29	9.83	11.22
Shareholders' Equity	1,611	1,646	1,596	1,406	1,182	1,033
Total Liabilities & Equity	4,162	4,467	4,582	4,200	3,754	2,825
Total Debt	1,329	1,319	1,449	1,562	936.24	804.07
Net Cash (Debt)	-653.13	-736.23	-858.07	-1,135	-575.37	-259.9
Net Cash Per Share	-4.69	-5.26	-6.11	-8.10	-4.09	-1.91
Filing Date Shares Outstanding	139.21	139.54	140.13	139.98	139.78	140.4
Total Common Shares Outstanding	139.21	139.54	140.13	139.98	139.78	140.4
Working Capital	1,291	1,465	1,641	1,657	1,182	840.31
Book Value Per Share	11.48	11.72	11.33	9.97	8.38	7.28
Tangible Book Value	1,224	1,315	1,457	1,285	1,085	924.09
Tangible Book Value Per Share	8.79	9.42	10.40	9.18	7.76	6.58
Buildings	5.47	5.47	4.71	4.68	-	-
Machinery	152.76	151.73	130.24	91.25	-	-
Leasehold Improvements	21.22	20.82	19.75	19.75	-	-
Order Backlog	-	850	-	-	-	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.