BVMF:VIVR3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	10.36	19.64	14.1	38.97	63.47	28.99
Cash & Short-Term Investments	10.36	19.64	14.1	38.97	63.47	28.99
Cash Growth	-19.49%	39.30%	-63.83%	-38.59%	118.91%	430.91%
Accounts Receivable	31.26	31.49	27.83	66.11	16.46	22.68
Other Receivables	19.43	22.6	26.57	11.18	14.76	5.43
Receivables	50.69	54.09	54.4	77.28	31.22	28.11
Inventory	41.68	43.89	76.79	82.19	65.13	59.12
Prepaid Expenses	0.51	0.47	0.61	0.9	0.51	0.25
Other Current Assets	-	-	-	4.89	2.95	-
Total Current Assets	103.24	118.08	145.89	204.23	163.27	116.47
Property, Plant & Equipment	0.92	1.19	2.12	2.76	2.56	2.82
Long-Term Investments	1.81	3.06	10.04	8.4	4.03	8.46
Other Intangible Assets	0.05	0.08	0.12	0.17	0.23	0.53
Long-Term Accounts Receivable	0.34	0.51	6.87	0.28	8.65	1.83
Other Long-Term Assets	98.81	118.28	148.24	147.67	148.66	191.29
Total Assets	241.83	278.8	317.51	366.77	328.6	323.48
Accounts Payable	17.19	2.81	60.21	12.24	13.09	9.25
Accrued Expenses	60.89	31.69	35.33	32.22	47.61	33.69
Current Portion of Long-Term Debt	4.88	5.86	18.23	281.43	219.78	210.43
Current Portion of Leases	0.15	0.14	-	0.48	0.49	0.59
Current Income Taxes Payable	-	1.63	2.25	2.51	1.86	0.09
Current Unearned Revenue	0.2	0.76	7.22	2.53	0.52	5.29
Other Current Liabilities	2.32	24.85	13.7	66.8	78.5	100.86
Total Current Liabilities	86.87	69.05	137.14	399.04	361.84	360.2
Long-Term Debt	24.04	20.12	25.45	-	15	-
Long-Term Leases	0.29	0.41	0.55	0.61	1.07	1.93
Long-Term Unearned Revenue	-	-	-	-	5.23	-
Long-Term Deferred Tax Liabilities	0.01	0.02	0.27	0	-	1.02
Other Long-Term Liabilities	48.67	41.41	148.81	169.45	146.52	187.62
Total Liabilities	159.88	131.01	312.22	569.1	529.65	550.77
Common Stock	2,899	2,904	2,763	2,483	2,450	2,339
Retained Earnings	-2,779	-2,719	-2,675	-2,602	-2,568	-2,510
Comprehensive Income & Other	-42.97	-42.97	-83.1	-83.1	-83.1	-56
Total Common Equity	77.43	142.17	5.29	-202.33	-201.05	-227.29
Minority Interest	4.52	5.62	-	-	-	-
Shareholders' Equity	81.95	147.79	5.29	-202.33	-201.05	-227.29
Total Liabilities & Equity	241.83	278.8	317.51	366.77	328.6	323.48
Total Debt	29.37	26.53	44.23	282.53	236.34	212.96
Net Cash (Debt)	-19	-6.9	-30.13	-243.55	-172.88	-183.96
Net Cash Per Share	-0.50	-0.23	-1.29	-16.08	-14.36	-27.44
Filing Date Shares Outstanding	38.37	38.37	23.68	22.38	14.29	9.7
Total Common Shares Outstanding	38.37	38.37	23.68	19.24	14.29	9.7
Working Capital	16.37	49.03	8.76	-194.81	-198.57	-243.73
Book Value Per Share	2.02	3.71	0.22	-10.52	-14.07	-23.42
Tangible Book Value	77.38	142.09	5.17	-202.49	-201.28	-227.82
Tangible Book Value Per Share	2.02	3.70	0.22	-10.52	-14.09	-23.48
Machinery	-	-	-	-	3.74	3.53
Leasehold Improvements	-	-	-	-	0.63	0.6
Order Backlog	-	11.76	19.08	5.44	8.33	1.5

Source: S&P Global Market Intelligence. Standard template. Financial Sources.