Smartfit Escola de Ginástica e Dança S.A. (BVMF: SMFT3)

SMFT3 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	1,435	1,103	690.12	1,958	1,020	1,351
Short-Term Investments	1,380	1,510	2,233	1,762	-	-
Cash & Short-Term Investments	2,815	2,613	2,923	3,720	1,020	1,351
Cash Growth	5.12%	-10.59%	-21.42%	264.81%	-24.55%	95.23%
Accounts Receivable	458.79	349.01	271.73	195.78	154.22	137.04
Other Receivables	428.31	370.88	313.46	254.55	137.22	138.93
Receivables	887.09	719.88	585.19	450.32	291.44	275.97
Prepaid Expenses	-	-	-	-	-	6.35
Other Current Assets	4.84	12.94	8.13	-	-	-
Total Current Assets	3,707	3,346	3,516	4,170	1,311	1,634
Property, Plant & Equipment	8,892	7,800	6,199	5,507	5,152	4,415
Long-Term Investments	154.15	110.15	491.46	131.14	185.25	5.29
Goodwill	1,933	1,768	1,324	1,433	1,451	1,106
Other Intangible Assets	142.39	145.1	88.5	86.57	90.13	80.26
Long-Term Deferred Tax Assets	849.8	798.26	204.56	150.08	117.13	39.84
Other Long-Term Assets	328.73	263.08	225.53	176.13	187.67	134.58
Total Assets	16,006	14,230	12,050	11,654	8,494	7,414
Accounts Payable	379.76	399.17	241.23	200.94	169.84	215.59
Accrued Expenses	-	-	-	-	-	143.47
Current Portion of Long-Term Debt	512.31	594.4	488.23	488.72	277.65	163.48
Current Portion of Leases	596.94	542.18	449.66	389.84	339.4	527.38
Current Income Taxes Payable	222.6	216.17	112.28	7.3	2.04	21.94
Current Unearned Revenue	223.3	206.08	228.43	180.56	132.51	100.97
Other Current Liabilities	204.05	286.22	229.07	161.56	163.14	0.3
Total Current Liabilities	2,265	2,244	1,749	1,429	1,085	1,173
Long-Term Debt	4,156	3,225	2,932	3,102	2,338	2,043
Long-Term Leases	4,078	3,565	2,880	2,631	2,534	1,885
Long-Term Unearned Revenue	5	0.13	0.66	1.56	2.29	3.11
Long-Term Deferred Tax Liabilities	7.15	7.72	19.35	8.28	15.8	10.41
Other Long-Term Liabilities	140.53	91.73	261.09	53.43	49.7	31.72
Total Liabilities	10,652	9,135	7,841	7,225	6,025	5,147
Common Stock	2,970	2,970	2,970	2,970	325.44	378.57
Retained Earnings	906.85	770.55	-1,376	-1,286	-651.82	-53.24
Comprensive Income & Other	1,462	1,327	2,592	2,712	2,773	1,915
Total Common Equity	5,340	5,068	4,186	4,397	2,446	2,240
Minority Interest	15.18	27.37	21.73	32.79	22.67	27
Shareholders' Equity	5,355	5,096	4,208	4,429	2,469	2,267
Total Liabilities & Equity	16,006	14,230	12,050	11,654	8,494	7,414
Total Debt	9,469	7,927	6,749	6,612	5,490	4,619
Net Cash (Debt)	-6,655	-5,314	-3,827	-2,892	-4,470	-3,268
Net Cash Per Share	-10.93	-8.72	-6.53	-5.51	-10.10	-8.35
Filing Date Shares Outstanding	586.24	586.24	586.24	586.24	328.92	313.1
Total Common Shares Outstanding	586.24	586.24	586.24	586.24	328.92	313.1
Working Capital	1,442	1,102	1,767	2,741	226.46	460.58
Book Value Per Share	9.11	8.65	7.14	7.50	7.44	7.16
Tangible Book Value	3,265	3,155	2,774	2,877	905.26	1,055
Tangible Book Value Per Share	5.57	5.38	4.73	4.91	2.75	3.37
Buildings	-	-	-	-	-	14.07
Machinery	2,409	1,985	1,612	1,327	1,103	912.32
Construction In Progress	514.06	546.58	363.38	271.37	188.26	166.19

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