Positivo Tecnologia S.A. (BVMF: POSI3)

Positivo Tecnologia Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	423.62	591.38	426.58	359.01	544.16	460.71
Trading Asset Securities	-	-	0.24	1.86	-	-
Cash & Short-Term Investments	423.62	591.38	426.82	360.87	544.16	460.71
Cash Growth	9.00%	38.56%	18.27%	-33.68%	18.11%	16.32%
Accounts Receivable	822.21	1,332	1,139	763.09	718.45	264.34
Other Receivables	386.11	341.67	412.42	246.89	249.64	174.47
Receivables	1,208	1,674	1,551	1,010	968.1	438.82
Inventory	1,236	1,256	1,391	1,690	645.75	494.42
Prepaid Expenses	-	-	-	-	-	17.28
Other Current Assets	45.69	53.52	61.42	58.85	53.23	60.54
Total Current Assets	2,914	3,575	3,430	3,120	2,211	1,472
Property, Plant & Equipment	155.68	146.82	110.99	92.89	86.3	88.72
Long-Term Investments	235.04	226.97	164.13	114.23	91.69	73.43
Goodwill	186.1	67.73	50.34	52.73	55.12	57.5
Other Intangible Assets	106.92	62.79	60.43	34.26	42.71	47.64
Long-Term Accounts Receivable	188.22	31.97	13.57	-	-	0.07
Long-Term Deferred Tax Assets	1.58	2.74	1.71	0.62	0.6	60.3
Other Long-Term Assets	475.83	467.63	368.59	339.36	336.99	145.99
Total Assets	4,263	4,582	4,200	3,754	2,825	1,945
Accounts Payable	601.12	723.86	565.21	1,135	563.42	350.17
Accrued Expenses	202.84	94.89	90.48	161.1	120.89	47.56
Short-Term Debt	1.47	0.56	6.07	114.26	-	564.42
Current Portion of Long-Term Debt	201.88	707.74	649.63	285.94	461.37	47.24
Current Portion of Leases	11.28	10.23	11.49	9.12	9.29	7.42
Current Income Taxes Payable	1.84	73.37	192.81	0.2	2.6	24.04
Current Unearned Revenue	18.48	11.62	9.67	5.75	7.49	8.34
Other Current Liabilities	186.03	311.99	247.86	226.02	205.86	129.76
Total Current Liabilities	1,225	1,934	1,773	1,938	1,371	1,179
Long-Term Debt	994.01	707.78	876.28	500.41	301.56	110.4
Long-Term Leases	24.87	23.14	18.13	26.53	31.84	35.71
Long-Term Deferred Tax Liabilities	15.7	4.67	0.49	0.65	-	-
Other Long-Term Liabilities	344.25	315.56	125.39	107.24	87.17	85.46
Total Liabilities	2,604	2,985	2,794	2,572	1,791	1,411
Common Stock	742.7	742.7	742.7	742.7	721.67	389
Retained Earnings	68.16	779.42	591.78	361.42	211.23	68.69
Treasury Stock	-21.49	-17.49	-19.03	-21.13	-13.33	-12.5
Comprehensive Income & Other	861.73	82.77	80.58	88.84	102.34	81.84
Total Common Equity	1,651	1,587	1,396	1,172	1,022	527.02
Minority Interest	8.41	9.03	10.29	9.83	11.22	7.87
Shareholders' Equity	1,660	1,596	1,406	1,182	1,033	534.89
Total Liabilities & Equity	4,263	4,582	4,200	3,754	2,825	1,945
Total Debt	1,234	1,449	1,562	936.24	804.07	765.19
Net Cash (Debt)	-809.88	-858.07	-1,135	-575.37	-259.9	-304.47
Net Cash Per Share	-5.77	-6.11	-8.10	-4.09	-1.91	-3.52
Filing Date Shares Outstanding	139.51	140.13	139.98	139.78	140.4	140.61
Total Common Shares Outstanding	139.51	140.13	139.98	139.78	140.4	86.61
Working Capital	1,689	1,641	1,657	1,182	840.31	292.82
Book Value Per Share	11.84	11.33	9.97	8.38	7.28	6.09
Tangible Book Value	1,358	1,457	1,285	1,085	924.09	421.89
Tangible Book Value Per Share	9.73	10.40	9.18	7.76	6.58	4.87
Buildings	5.47	4.71	4.68	-	-	2
Machinery	143.94	130.24	91.25	-	-	45.29
Leasehold Improvements	20.25	19.75	19.75	-	-	19.18

Source: S&P Capital IQ. Standard template. Financial Sources.