Ser Educacional S.A. (BVMF:SEER3)

Ser Educacional Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	269.03	261.93	370.73	215.27	180.76	213.7
Trading Asset Securities	-	-	-	53.62	52.53	20.98
Cash & Short-Term Investments	269.03	261.93	370.73	268.88	233.29	234.69
Cash Growth	7.19%	-29.35%	37.88%	15.26%	-0.59%	-65.50%
Accounts Receivable	634.86	564.17	545.05	520.05	438.74	383.03
Other Receivables	43.07	68.42	61.96	52.24	58.29	16.73
Receivables	677.92	632.58	607.02	572.29	497.03	399.76
Restricted Cash	51.47	18.88	7.62	7.94	6.93	-
Other Current Assets	47.91	2.09	0.78	25.41	15.38	82.76
Total Current Assets	1,046	915.48	986.13	874.53	752.64	717.2
Property, Plant & Equipment	966.44	1,005	1,091	1,195	1,081	1,008
Long-Term Investments	0.78	0.83	0.76	1.47	0.54	-
Goodwill	591.91	591.92	591.94	607.22	607.08	513.33
Other Intangible Assets	534.82	538.64	566.66	584.57	596.9	545.92
Long-Term Accounts Receivable	54.48	32.78	23.57	1.49	73.33	79.21
Long-Term Deferred Tax Assets	24.73	24.14	22.76	23.71	21.62	18.49
Other Long-Term Assets	140.47	190.75	173.75	201.34	259.11	210.24
Total Assets	3,360	3,299	3,456	3,489	3,392	3,093

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	32.99	28.71	41.8	40.67	32.26	34.07
Accrued Expenses	172.29	152.42	145.06	150.4	126.2	111.05
Current Portion of Long-Term Debt	192.45	251.67	292.48	241.16	191.55	201.31
Current Portion of Leases	85	81.27	66.51	68.52	66.91	70.36
Current Income Taxes Payable	5.52	1.87	1.82	3.24	6.11	3.35
Other Current Liabilities	150.3	209.32	183.19	152.43	129.21	98.6
Total Current Liabilities	638.54	725.25	730.86	656.43	552.23	518.74
Long-Term Debt	478.59	464.77	671.85	613.39	574.19	234.31
Long-Term Leases	641.21	666.03	718	777.28	639.02	557.05
Other Long-Term Liabilities	77.9	100.16	126.91	232.34	389.11	319.42
Total Liabilities	1,836	1,956	2,248	2,279	2,155	1,630

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,004	991.64	991.64	991.64	987.55	991.64
Retained Earnings	527.63	357.89	224.17	225.34	253.38	475.53
Treasury Stock	-4.33	-7.03	-13.35	-3.4	-3.4	-
Comprehensive Income & Other	-3.69	0.35	5.99	-4.09	-	-4.09
Shareholders' Equity	1,524	1,343	1,208	1,209	1,238	1,463
Total Liabilities & Equity	3,360	3,299	3,456	3,489	3,392	3,093

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1,397	1,464	1,749	1,700	1,472	1,063
Net Cash (Debt)	-1,127	-1,202	-1,378	-1,431	-1,238	-828.34
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-8.81	-9.44	-10.81	-11.15	-9.64	-6.44
Filing Date Shares Outstanding	128.04	127.61	126.62	128.33	128.33	128.72
Total Common Shares Outstanding	128.04	127.61	126.62	128.33	128.33	128.72
Working Capital	407.79	190.23	255.27	218.1	200.41	198.46
Book Value Per Share	11.90	10.52	9.54	9.42	9.64	11.37
Tangible Book Value	396.97	212.3	49.87	17.7	33.56	403.83
Tangible Book Value Per Share	3.10	1.66	0.39	0.14	0.26	3.14
Land	25.26	25.26	-	-	25.26	-
Buildings	533.51	534.03	-	-	486.1	-
Machinery	525.61	512.83	-	-	437.55	-
Construction In Progress	-	3.87	-	-	1.27	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error