Positivo Tecnologia S.A. (BVMF:POSI3)
Brazil · Delayed Price · Currency is BRL 3.440
-0.020 (-0.58%)
Sep 3, 2026, 5:04 PM GMT-3
Positivo Tecnologia Cash Flow Statement
Financials in millions BRL. Fiscal year is January - December.
Millions BRL. Fiscal year is Jan - Dec.
Operating Activities
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 |
Net Income | 12.47 | 8.64 | 80.38 | 246.76 | 303.12 | 200.26 |
Depreciation & Amortization | 20.09 | 38.76 | 32.33 | 28.51 | 25.91 | 15.47 |
Other Amortization | 53.14 | 33.11 | 22.95 | 22.9 | 21.59 | 24.49 |
Loss (Gain) From Sale of Assets | - | - | - | - | - | -3.46 |
Asset Writedown & Restructuring Costs | -2.56 | -0.84 | -24.1 | -40.15 | -152.87 | -33.27 |
Loss (Gain) on Equity Investments | -1.17 | 3.1 | 7.67 | 6.56 | 8.27 | -4.16 |
Stock-Based Compensation | -0.11 | -0.45 | 1.07 | 1.88 | 1.3 | 1.48 |
Provision & Write-off of Bad Debts | 10.2 | 7.73 | -1.08 | 7.66 | 50.82 | 7.4 |
Other Operating Activities | 153.05 | 111.1 | 194.89 | 264.1 | 343.23 | 146.88 |
Change in Accounts Receivable | 40.61 | 29.44 | 440.3 | -199.88 | -440.69 | -64.61 |
Change in Inventory | -392.81 | -42.55 | 152.34 | 148.33 | 265.51 | -1,062 |
Change in Accounts Payable | 92.04 | 52.53 | -207.44 | 218.34 | -601.46 | 659.99 |
Change in Income Taxes | 146 | 104.84 | -9.59 | -61.13 | -66.18 | 89.94 |
Change in Other Net Operating Assets | 32.87 | -47.69 | -160.62 | -103.13 | -88.52 | -124.61 |
Operating Cash Flow | 163.82 | 297.71 | 529.08 | 540.73 | -329.97 | -145.75 |
Operating Cash Flow Growth | -48.71% | -43.73% | -2.15% | - | - | - |
Investing Activities
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 |
Capital Expenditures | -33.06 | -23.24 | -20.89 | -49.23 | -35.29 | -27.48 |
Cash Acquisitions | - | - | -159.12 | 0.41 | -10.15 | - |
Sale (Purchase) of Intangibles | -141.48 | -123.55 | -70.2 | -36.57 | -47.76 | -16.04 |
Investment in Securities | -33.67 | -32.29 | -23.2 | -68.68 | -72.55 | -13.5 |
Other Investing Activities | 8.28 | 2.02 | -13.12 | - | - | - |
Investing Cash Flow | -199.93 | -177.07 | -286.53 | -154.07 | -165.75 | -57.03 |
Financing Activities
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 |
Long-Term Debt Issued | - | 465.69 | 1,153 | 494.66 | 1,199 | 689.11 |
Long-Term Debt Repaid | - | -443.76 | -1,333 | -633.95 | -585.75 | -596.69 |
Lease Payments | -15.21 | -14.61 | -11.35 | -11.38 | -10.27 | -8.6 |
Net Debt Issued (Repaid) | -113.97 | 21.93 | -179.48 | -139.29 | 612.93 | 92.42 |
Issuance of Common Stock | - | - | 2.8 | 0.59 | 0.98 | 3.37 |
Repurchase of Common Stock | -2.89 | -1.68 | -9.2 | - | - | -14.63 |
Common Dividends Paid | -26.53 | -39.71 | -61.99 | -71.98 | -50.33 | -52.59 |
Other Financing Activities | -7.4 | -52.79 | -15.11 | -11.4 | -1.35 | -10.01 |
Financing Cash Flow | -150.79 | -72.24 | -262.98 | -222.08 | 562.23 | 18.56 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | 0.78 | 3.03 | -4.02 | 0.22 | 1.06 | -0.94 |
Net Cash Flow | -186.12 | 51.43 | -24.45 | 164.8 | 67.57 | -185.16 |
Free Cash Flow
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 |
Free Cash Flow | 130.77 | 274.47 | 508.19 | 491.51 | -365.26 | -173.23 |
Free Cash Flow Growth | -56.43% | -45.99% | 3.40% | - | - | - |
Free Cash Flow Margin | 3.76% | 8.18% | 13.78% | 12.52% | -7.32% | -5.15% |
Free Cash Flow Per Share | 0.94 | 1.97 | 3.63 | 3.50 | -2.61 | -1.23 |
Levered Free Cash Flow | -14.38 | 176.55 | 589.24 | 267.07 | -479.7 | -340.42 |
Unlevered Free Cash Flow | 112.17 | 301.16 | 695.16 | 418.61 | -304.79 | -279.24 |
Free Cash Flow After Leases | 115.56 | 259.86 | 496.84 | 480.13 | -375.52 | -181.83 |
Additional Metrics
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 Interest Paid | 151.53 | 154.37 | 185.86 | 162.21 | 100.28 | 68.26 |
Change in Working Capital | -81.29 | 96.57 | 214.98 | 2.53 | -931.34 | -500.84 |