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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,521	1,103	690.12	1,958	1,020	1,351
Short-Term Investments	1,446	1,510	2,233	1,762	-	-
Cash & Short-Term Investments	2,967	2,613	2,923	3,720	1,020	1,351
Cash Growth	7.24%	-10.59%	-21.42%	264.81%	-24.55%	95.23%
Accounts Receivable	508.95	349.01	271.73	195.78	154.22	137.04
Other Receivables	467.9	370.88	313.46	254.55	137.22	138.93
Receivables	976.85	719.88	585.19	450.32	291.44	275.97
Prepaid Expenses	-	-	-	-	-	6.35
Other Current Assets	8.04	12.94	8.13	-	-	-
Total Current Assets	3,952	3,346	3,516	4,170	1,311	1,634
Property, Plant & Equipment	9,137	7,800	6,199	5,507	5,152	4,415
Long-Term Investments	151.76	110.15	491.46	131.14	185.25	5.29
Goodwill	1,856	1,768	1,324	1,433	1,451	1,106
Other Intangible Assets	157.48	145.1	88.5	86.57	90.13	80.26
Long-Term Deferred Tax Assets	845.88	798.26	204.56	150.08	117.13	39.84
Other Long-Term Assets	288.16	263.08	225.53	176.13	187.67	134.58
Total Assets	16,388	14,230	12,050	11,654	8,494	7,414
Accounts Payable	376.18	399.17	241.23	200.94	169.84	215.59
Accrued Expenses	-	-	-	-	-	143.47
Current Portion of Long-Term Debt	628.33	594.4	488.23	488.72	277.65	163.48
Current Portion of Leases	609.69	542.18	449.66	389.84	339.4	527.38
Current Income Taxes Payable	243.23	216.17	112.28	7.3	2.04	21.94
Current Unearned Revenue	213.24	206.08	228.43	180.56	132.51	100.97
Other Current Liabilities	184.01	286.22	229.07	161.56	163.14	0.3
Total Current Liabilities	2,255	2,244	1,749	1,429	1,085	1,173
Long-Term Debt	4,548	3,225	2,932	3,102	2,338	2,043
Long-Term Leases	4,183	3,565	2,880	2,631	2,534	1,885
Long-Term Unearned Revenue	4.67	0.13	0.66	1.56	2.29	3.11
Long-Term Deferred Tax Liabilities	5.88	7.72	19.35	8.28	15.8	10.41
Other Long-Term Liabilities	116.66	91.73	261.09	53.43	49.7	31.72
Total Liabilities	11,113	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	992.59	770.55	-1,376	-1,286	-651.82	-53.24
Comprehensive Income & Other	1,296	1,327	2,592	2,712	2,773	1,915
Total Common Equity	5,259	5,068	4,186	4,397	2,446	2,240
Minority Interest	16.05	27.37	21.73	32.79	22.67	27
Shareholders' Equity	5,276	5,096	4,208	4,429	2,469	2,267
Total Liabilities & Equity	16,388	14,230	12,050	11,654	8,494	7,414
Total Debt	9,969	7,927	6,749	6,612	5,490	4,619
Net Cash (Debt)	-7,001	-5,314	-3,827	-2,892	-4,470	-3,268
Net Cash Per Share	-11.51	-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	1,697	1,102	1,767	2,741	226.46	460.58
Book Value Per Share	8.97	8.65	7.14	7.50	7.44	7.16
Tangible Book Value	3,246	3,155	2,774	2,877	905.26	1,055
Tangible Book Value Per Share	5.54	5.38	4.73	4.91	2.75	3.37
Buildings	-	-	-	-	-	14.07
Machinery	7,030	1,985	1,612	1,327	1,103	912.32
Construction In Progress	539.43	546.58	363.38	271.37	188.26	166.19

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