Vivara Participações S.A. (BVMF: VIVA3)

Vivara Participações 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	274.12	221.5	160.04	325.59	492.61	435.84
Short-Term Investments	67.74	83	155.14	141.71	44.44	-
Cash & Short-Term Investments	341.86	304.49	315.18	467.29	537.04	435.84
Cash Growth	65.05%	-3.39%	-32.55%	-12.99%	23.22%	414.08%
Accounts Receivable	734.68	830.83	663.8	531.78	410.26	425.83
Other Receivables	139.21	118.35	55.87	47.63	94.75	95.25
Receivables	873.89	949.19	719.67	579.4	505.01	521.08
Inventory	884.93	782.71	709.71	527.14	365.18	348.03
Prepaid Expenses	19.63	20.2	16.47	8.22	3.26	7.42
Other Current Assets	-	-	-	1.16	11.77	6.8
Total Current Assets	2,120	2,057	1,761	1,583	1,422	1,319
Property, Plant & Equipment	764	697.91	601.42	456.89	340.76	311.42
Long-Term Investments	-	-	67.69	186.41	164.88	-
Other Intangible Assets	72.76	59.19	42.24	29.87	9.13	9.74
Long-Term Deferred Tax Assets	267.2	222.15	199.15	112.32	67.83	54.2
Other Long-Term Assets	219.8	205.76	260.65	195.16	135.84	184.99
Total Assets	3,444	3,242	2,932	2,564	2,141	1,880
Accounts Payable	210.55	103.15	145.21	157.56	53.2	36.42
Accrued Expenses	210.25	258.87	260.68	194.41	136.23	151.83
Current Portion of Long-Term Debt	126.08	111.46	116.97	127.18	277.82	190.93
Current Portion of Leases	86.28	87.72	79.31	77.06	50.32	38.97
Current Income Taxes Payable	29.1	-	-	5.35	6.19	0.66
Current Unearned Revenue	1.92	1.29	1.01	1.01	-	-
Other Current Liabilities	27.88	133.1	123.08	111.73	65.28	39.99
Total Current Liabilities	692.06	695.59	726.26	674.3	589.04	458.81
Long-Term Debt	107.56	160	108.19	164.04	112.5	79.42
Long-Term Leases	449.6	432.63	415.1	310.15	235.27	225.28
Long-Term Unearned Revenue	4.19	2.67	2.69	3.7	-	-
Other Long-Term Liabilities	16.65	16.99	21.99	18.95	32.4	26.29
Total Liabilities	1,270	1,308	1,274	1,171	969.22	789.8
Common Stock	1,105	1,105	1,105	1,105	1,105	1,105
Retained Earnings	1,143	896.62	615.07	339.92	119.14	37.38
Treasury Stock	-28.92	-24.18	-14.69	-	-	-
Comprensive Income & Other	-45.84	-44.1	-47.8	-52.57	-53.04	-53.04
Shareholders' Equity	2,174	1,934	1,658	1,393	1,171	1,090
Total Liabilities & Equity	3,444	3,242	2,932	2,564	2,141	1,880
Total Debt	769.53	791.81	719.57	678.42	675.92	534.61
Net Cash (Debt)	-427.67	-487.32	-404.39	-211.13	-138.87	-98.76
Net Cash Per Share	-1.82	-2.07	-1.71	-0.89	-0.59	-
Filing Date Shares Outstanding	234.98	235.2	235.59	236.2	236.2	236.2
Total Common Shares Outstanding	234.98	235.2	235.59	236.2	236.2	236.2
Working Capital	1,428	1,361	1,035	908.92	833.22	860.36
Book Value Per Share	9.25	8.22	7.04	5.90	4.96	4.61
Tangible Book Value	2,101	1,875	1,616	1,363	1,162	1,080
Tangible Book Value Per Share	8.94	7.97	6.86	5.77	4.92	4.57
Land	0.35	0.35	0.35	0.35	-	-
Machinery	195.84	168.07	127.36	92.57	-	-
Leasehold Improvements	287.7	230.65	146.85	113.96	-	-

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