Viver Incorporadora e Construtora S.A. (BVMF: VIVR3)

VIVR3 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	10.27	14.1	38.97	63.47	28.99	5.46
Cash & Short-Term Investments	10.27	14.1	38.97	63.47	28.99	5.46
Cash Growth	-66.47%	-63.83%	-38.59%	118.90%	430.91%	-30.08%
Accounts Receivable	61.03	27.83	66.11	16.46	22.68	18.17
Other Receivables	19.73	21.17	11.18	14.76	5.43	3.84
Receivables	80.76	49	77.28	31.22	28.11	22
Inventory	46.95	76.79	82.19	65.13	59.12	167.95
Prepaid Expenses	0.51	0.61	0.9	0.51	0.25	0.41
Other Current Assets	-	5.4	4.89	2.95	-	-
Total Current Assets	138.49	145.89	204.23	163.27	116.47	195.82
Property, Plant & Equipment	1.36	2.12	2.76	2.56	2.82	0.49
Long-Term Investments	6.08	10.04	8.4	4.03	8.46	9.22
Other Intangible Assets	0.1	0.12	0.17	0.23	0.53	2.58
Long-Term Accounts Receivable	9.89	6.87	0.28	8.65	1.83	64.4
Other Long-Term Assets	103.29	148.24	147.67	148.66	191.29	230.39
Total Assets	293.71	317.51	366.77	328.6	323.48	512.94
Accounts Payable	3.6	7.82	12.24	13.09	9.25	14.16
Accrued Expenses	29.23	35.73	32.22	47.61	33.69	26.87
Current Portion of Long-Term Debt	6.09	18.23	281.43	219.78	210.43	278.3
Current Portion of Leases	0.07	-	0.48	0.49	0.59	-
Current Income Taxes Payable	1.25	2.25	2.51	1.86	0.09	0.3
Current Unearned Revenue	0.8	7.22	2.53	0.52	5.29	12.74
Other Current Liabilities	34.49	65.68	66.8	78.5	100.86	106.23
Total Current Liabilities	77.42	137.14	399.04	361.84	360.2	438.6
Long-Term Debt	36.57	25.45	-	15	-	5.68
Long-Term Leases	0.49	0.55	0.61	1.07	1.93	-
Long-Term Unearned Revenue	-	-	-	5.23	-	13.31
Long-Term Deferred Tax Liabilities	0.4	0.27	0	-	1.02	4
Other Long-Term Liabilities	87.15	148.81	169.45	146.52	187.62	185.5
Total Liabilities	202.02	312.22	569.1	529.65	550.77	647.1
Common Stock	2,781	2,763	2,483	2,450	2,339	2,233
Retained Earnings	-2,606	-2,675	-2,602	-2,568	-2,510	-2,330
Comprensive Income & Other	-83.09	-83.1	-83.1	-83.1	-56	-37.86
Total Common Equity	91.69	5.29	-202.33	-201.05	-227.29	-134.16
Shareholders' Equity	91.69	5.29	-202.33	-201.05	-227.29	-134.16
Total Liabilities & Equity	293.71	317.51	366.77	328.6	323.48	512.94
Total Debt	43.21	44.23	282.53	236.34	212.96	283.99
Net Cash (Debt)	-32.94	-30.13	-243.55	-172.88	-183.96	-278.53
Net Cash Per Share	-1.30	-1.29	-16.08	-14.36	-27.44	-60.50
Filing Date Shares Outstanding	27.35	23.68	22.38	14.29	9.7	4.66
Total Common Shares Outstanding	27.35	23.68	19.24	14.29	9.7	4.66
Working Capital	61.07	8.76	-194.81	-198.57	-243.73	-242.78
Book Value Per Share	3.35	0.22	-10.52	-14.07	-23.42	-28.81
Tangible Book Value	91.58	5.17	-202.49	-201.28	-227.82	-136.73
Tangible Book Value Per Share	3.35	0.22	-10.52	-14.09	-23.48	-29.36
Machinery	-	-	-	3.74	3.53	3.32
Leasehold Improvements	-	-	-	0.63	0.6	2.8
Order Backlog	-	19.08	5.44	8.33	1.5	-

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