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

BVMF:VIVR3 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.71	7.7	19.64	14.1	38.97	63.47
Cash & Short-Term Investments	0.71	7.7	19.64	14.1	38.97	63.47
Cash Growth	-94.77%	-60.78%	39.30%	-63.83%	-38.59%	118.91%
Accounts Receivable	20.99	26.83	31.49	27.83	66.11	16.46
Other Receivables	15.71	9.47	22.6	26.57	11.18	14.76
Receivables	36.7	36.31	54.09	54.4	77.28	31.22
Inventory	38.07	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	1.02	-	-	-	4.89	2.95
Total Current Assets	76.49	83.9	118.08	145.89	204.23	163.27
Property, Plant & Equipment	0.69	0.83	1.19	2.12	2.76	2.56
Long-Term Investments	3.33	3.46	3.06	10.04	8.4	4.03
Other Intangible Assets	0.02	0.04	0.08	0.12	0.17	0.23
Long-Term Accounts Receivable	4.7	0.34	0.51	6.87	0.28	8.65
Other Long-Term Assets	107.69	112.83	101.67	148.24	147.67	148.66
Total Assets	201.95	210.71	262.19	317.51	366.77	328.6

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	19.27	17.74	16.88	60.21	12.24	13.09
Accrued Expenses	64.44	61.55	57.31	35.33	32.22	47.61
Current Portion of Long-Term Debt	8.34	3.88	-	18.23	281.43	219.78
Current Portion of Leases	0.14	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	0.32	0.46	0.76	7.22	2.53	0.52
Other Current Liabilities	2.19	7.62	14.64	13.7	66.8	78.5
Total Current Liabilities	95.57	93.61	92.67	137.14	399.04	361.84
Long-Term Debt	13.83	18.05	20.12	25.45	-	15
Long-Term Leases	0.19	0.26	0.41	0.55	0.61	1.07
Long-Term Unearned Revenue	-	-	-	-	-	5.23
Long-Term Deferred Tax Liabilities	0.85	0	0.02	0.27	0	-
Other Long-Term Liabilities	48.14	139.29	206.25	148.81	169.45	146.52
Total Liabilities	158.57	251.22	319.46	312.22	569.1	529.65

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	2,907	2,899	2,904	2,763	2,483	2,450
Retained Earnings	-2,965	-2,953	-2,924	-2,675	-2,602	-2,568
Comprehensive Income & Other	6.65	7.99	-42.97	-83.1	-83.1	-83.1
Total Common Equity	-51.68	-45.47	-62.89	5.29	-202.33	-201.05
Minority Interest	95.06	4.96	5.62	-	-	-
Shareholders' Equity	43.38	-40.51	-57.27	5.29	-202.33	-201.05
Total Liabilities & Equity	201.95	210.71	262.19	317.51	366.77	328.6

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	22.49	22.33	20.67	44.23	282.53	236.34
Net Cash (Debt)	-21.79	-14.63	-1.03	-30.13	-243.55	-172.88
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-4.46	-3.81	-0.34	-12.95	-160.84	-143.58
Filing Date Shares Outstanding	4.88	4.88	3.84	2.37	2.24	1.43
Total Common Shares Outstanding	4.88	4.88	3.84	2.37	1.92	1.43
Working Capital	-19.07	-9.71	25.42	8.76	-194.81	-198.57
Book Value Per Share	-10.59	-9.32	-16.39	2.24	-105.16	-140.69
Tangible Book Value	-51.7	-45.51	-62.98	5.17	-202.49	-201.28
Tangible Book Value Per Share	-10.59	-9.33	-16.41	2.18	-105.25	-140.85
Machinery	-	-	-	-	-	3.74
Leasehold Improvements	-	-	-	-	-	0.63
Order Backlog	-	1.85	11.76	19.08	5.44	8.33

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 23, 2026

Data Sources Report a data error