BVMF:VIVR3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	7.7	19.64	14.1	38.97	63.47
Cash & Short-Term Investments	7.7	19.64	14.1	38.97	63.47
Cash Growth	-60.78%	39.30%	-63.83%	-38.59%	118.91%
Accounts Receivable	26.83	31.49	27.83	66.11	16.46
Other Receivables	9.47	22.6	26.57	11.18	14.76
Receivables	36.31	54.09	54.4	77.28	31.22
Inventory	39.22	43.89	76.79	82.19	65.13
Prepaid Expenses	0.67	0.47	0.61	0.9	0.51
Other Current Assets	-	-	-	4.89	2.95
Total Current Assets	83.9	118.08	145.89	204.23	163.27
Property, Plant & Equipment	0.83	1.19	2.12	2.76	2.56
Long-Term Investments	3.46	3.06	10.04	8.4	4.03
Other Intangible Assets	0.04	0.08	0.12	0.17	0.23
Long-Term Accounts Receivable	0.34	0.51	6.87	0.28	8.65
Other Long-Term Assets	112.83	101.67	148.24	147.67	148.66
Total Assets	210.71	262.19	317.51	366.77	328.6
Accounts Payable	17.74	16.88	60.21	12.24	13.09
Accrued Expenses	61.55	57.31	35.33	32.22	47.61
Current Portion of Long-Term Debt	3.88	-	18.23	281.43	219.78
Current Portion of Leases	0.14	0.14	-	0.48	0.49
Current Income Taxes Payable	1.18	1.63	2.25	2.51	1.86
Current Unearned Revenue	0.46	0.76	7.22	2.53	0.52
Other Current Liabilities	7.62	14.64	13.7	66.8	78.5
Total Current Liabilities	93.61	92.67	137.14	399.04	361.84
Long-Term Debt	18.05	20.12	25.45	-	15
Long-Term Leases	0.26	0.41	0.55	0.61	1.07
Long-Term Unearned Revenue	-	-	-	-	5.23
Long-Term Deferred Tax Liabilities	0	0.02	0.27	0	-
Other Long-Term Liabilities	139.29	206.25	148.81	169.45	146.52
Total Liabilities	251.22	319.46	312.22	569.1	529.65
Common Stock	2,899	2,904	2,763	2,483	2,450
Retained Earnings	-2,953	-2,924	-2,675	-2,602	-2,568
Comprehensive Income & Other	7.99	-42.97	-83.1	-83.1	-83.1
Total Common Equity	-45.47	-62.89	5.29	-202.33	-201.05
Minority Interest	4.96	5.62	-	-	-
Shareholders' Equity	-40.51	-57.27	5.29	-202.33	-201.05
Total Liabilities & Equity	210.71	262.19	317.51	366.77	328.6
Total Debt	22.33	20.67	44.23	282.53	236.34
Net Cash (Debt)	-14.63	-1.03	-30.13	-243.55	-172.88
Net Cash Per Share	-0.38	-0.03	-1.29	-16.08	-14.36
Filing Date Shares Outstanding	48.76	38.37	23.68	22.38	14.29
Total Common Shares Outstanding	48.76	38.37	23.68	19.24	14.29
Working Capital	-9.71	25.42	8.76	-194.81	-198.57
Book Value Per Share	-0.93	-1.64	0.22	-10.52	-14.07
Tangible Book Value	-45.51	-62.98	5.17	-202.49	-201.28
Tangible Book Value Per Share	-0.93	-1.64	0.22	-10.52	-14.09
Machinery	-	-	-	-	3.74
Leasehold Improvements	-	-	-	-	0.63
Order Backlog	-	-	19.08	5.44	8.33

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