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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	805.54	566.93	591.38	426.58	359.01	544.16
Trading Asset Securities	-	15.86	-	0.24	1.86	-
Cash & Short-Term Investments	805.54	582.79	591.38	426.82	360.87	544.16
Cash Growth	90.16%	-1.45%	38.55%	18.27%	-33.68%	18.11%
Accounts Receivable	652.88	868.23	1,332	1,139	763.09	718.45
Other Receivables	261.52	363.83	341.67	412.42	246.89	249.64
Receivables	914.4	1,232	1,674	1,551	1,010	968.1
Inventory	1,176	1,096	1,256	1,391	1,690	645.75
Other Current Assets	43.28	56.65	53.52	61.42	58.85	53.23
Total Current Assets	2,939	2,968	3,575	3,430	3,120	2,211
Property, Plant & Equipment	144.18	155.48	146.82	110.99	92.89	86.3
Long-Term Investments	258.57	256.77	226.97	164.13	114.23	91.69
Goodwill	-	201.39	67.73	50.34	52.73	55.12
Other Intangible Assets	392.63	119.8	62.79	60.43	34.26	42.71
Long-Term Accounts Receivable	110.03	185.09	31.97	13.57	-	-
Long-Term Deferred Tax Assets	2.98	1.19	2.74	1.71	0.62	0.6
Other Long-Term Assets	598.37	579.52	467.63	368.59	339.36	336.99
Total Assets	4,446	4,467	4,582	4,200	3,754	2,825
Accounts Payable	677.04	623.87	723.86	565.21	1,135	563.42
Accrued Expenses	210.5	230.56	165.61	283.28	161.1	120.89
Short-Term Debt	-	5.95	0.56	6.07	114.26	-
Current Portion of Long-Term Debt	642.16	336.15	707.74	649.63	285.94	461.37
Current Portion of Leases	11.91	12.46	10.23	11.49	9.12	9.29
Current Income Taxes Payable	-	6.49	2.65	0	0.2	2.6
Current Unearned Revenue	30.59	21.4	11.62	9.67	5.75	7.49
Other Current Liabilities	169.51	266.23	311.99	247.86	226.02	205.86
Total Current Liabilities	1,742	1,503	1,934	1,773	1,938	1,371
Long-Term Debt	702.47	941.74	707.78	876.28	500.41	301.56
Long-Term Leases	14.3	22.73	23.14	18.13	26.53	31.84
Long-Term Deferred Tax Liabilities	39.5	18.15	4.67	0.49	0.65	-
Other Long-Term Liabilities	339.62	335.14	315.56	125.39	107.24	87.17
Total Liabilities	2,838	2,821	2,985	2,794	2,572	1,791
Common Stock	721.67	742.7	742.7	742.7	742.7	721.67
Retained Earnings	807.51	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	90.13	94.21	82.77	80.58	88.84	102.34
Total Common Equity	1,596	1,636	1,587	1,396	1,172	1,022
Minority Interest	11.98	10.29	9.03	10.29	9.83	11.22
Shareholders' Equity	1,608	1,646	1,596	1,406	1,182	1,033
Total Liabilities & Equity	4,446	4,467	4,582	4,200	3,754	2,825
Total Debt	1,371	1,319	1,449	1,562	936.24	804.07
Net Cash (Debt)	-565.3	-736.23	-858.07	-1,135	-575.37	-259.9
Net Cash Per Share	-	-5.26	-6.11	-8.10	-4.09	-1.91
Filing Date Shares Outstanding	-	139.54	140.13	139.98	139.78	140.4
Total Common Shares Outstanding	-	139.54	140.13	139.98	139.78	140.4
Working Capital	1,198	1,465	1,641	1,657	1,182	840.31
Book Value Per Share	-	11.72	11.33	9.97	8.38	7.28
Tangible Book Value	1,204	1,315	1,457	1,285	1,085	924.09
Tangible Book Value Per Share	-	9.42	10.40	9.18	7.76	6.58
Buildings	-	5.47	4.71	4.68	-	-
Machinery	-	151.73	130.24	91.25	-	-
Leasehold Improvements	-	20.82	19.75	19.75	-	-
Order Backlog	-	850	-	-	-	-

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