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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	527.64	591.38	426.58	359.01	544.16	460.71
Trading Asset Securities	16.92	-	0.24	1.86	-	-
Cash & Short-Term Investments	544.56	591.38	426.82	360.87	544.16	460.71
Cash Growth	25.74%	38.56%	18.27%	-33.68%	18.11%	16.32%
Accounts Receivable	847.33	1,332	1,139	763.09	718.45	264.34
Other Receivables	388.62	341.67	412.42	246.89	249.64	174.47
Receivables	1,236	1,674	1,551	1,010	968.1	438.82
Inventory	1,243	1,256	1,391	1,690	645.75	494.42
Prepaid Expenses	-	-	-	-	-	17.28
Other Current Assets	49.77	53.52	61.42	58.85	53.23	60.54
Total Current Assets	3,074	3,575	3,430	3,120	2,211	1,472
Property, Plant & Equipment	157.49	146.82	110.99	92.89	86.3	88.72
Long-Term Investments	233.18	226.97	164.13	114.23	91.69	73.43
Goodwill	186.46	67.73	50.34	52.73	55.12	57.5
Other Intangible Assets	98.74	62.79	60.43	34.26	42.71	47.64
Long-Term Accounts Receivable	204.29	31.97	13.57	-	-	0.07
Long-Term Deferred Tax Assets	2.06	2.74	1.71	0.62	0.6	60.3
Other Long-Term Assets	475.36	467.63	368.59	339.36	336.99	145.99
Total Assets	4,431	4,582	4,200	3,754	2,825	1,945
Accounts Payable	691.09	723.86	565.21	1,135	563.42	350.17
Accrued Expenses	194.84	94.89	90.48	161.1	120.89	47.56
Short-Term Debt	0.49	0.56	6.07	114.26	-	564.42
Current Portion of Long-Term Debt	437.68	707.74	649.63	285.94	461.37	47.24
Current Portion of Leases	11.05	10.23	11.49	9.12	9.29	7.42
Current Income Taxes Payable	2.73	73.37	192.81	0.2	2.6	24.04
Current Unearned Revenue	17.33	11.62	9.67	5.75	7.49	8.34
Other Current Liabilities	220.31	311.99	247.86	226.02	205.86	129.76
Total Current Liabilities	1,576	1,934	1,773	1,938	1,371	1,179
Long-Term Debt	797.23	707.78	876.28	500.41	301.56	110.4
Long-Term Leases	27.64	23.14	18.13	26.53	31.84	35.71
Long-Term Deferred Tax Liabilities	15.24	4.67	0.49	0.65	-	-
Other Long-Term Liabilities	343.16	315.56	125.39	107.24	87.17	85.46
Total Liabilities	2,759	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	845.65	779.42	591.78	361.42	211.23	68.69
Treasury Stock	-17.72	-17.49	-19.03	-21.13	-13.33	-12.5
Comprensive Income & Other	94.7	82.77	80.58	88.84	102.34	81.84
Total Common Equity	1,665	1,587	1,396	1,172	1,022	527.02
Minority Interest	7.24	9.03	10.29	9.83	11.22	7.87
Shareholders' Equity	1,673	1,596	1,406	1,182	1,033	534.89
Total Liabilities & Equity	4,431	4,582	4,200	3,754	2,825	1,945
Total Debt	1,274	1,449	1,562	936.24	804.07	765.19
Net Cash (Debt)	-729.52	-858.07	-1,135	-575.37	-259.9	-304.47
Net Cash Per Share	-5.19	-6.11	-8.10	-4.09	-1.91	-3.52
Filing Date Shares Outstanding	140.08	140.13	139.98	139.78	140.4	140.61
Total Common Shares Outstanding	140.08	140.13	139.98	139.78	140.4	86.61
Working Capital	1,498	1,641	1,657	1,182	840.31	292.82
Book Value Per Share	11.89	11.33	9.97	8.38	7.28	6.09
Tangible Book Value	1,380	1,457	1,285	1,085	924.09	421.89
Tangible Book Value Per Share	9.85	10.40	9.18	7.76	6.58	4.87
Buildings	5.78	4.71	4.68	-	-	2
Machinery	149.8	130.24	91.25	-	-	45.29
Leasehold Improvements	20.39	19.75	19.75	-	-	19.18

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