BVMF:VIVR3 Balance Sheet

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

Millions BRL. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	2.96	7.7	19.64	14.1	38.97	63.47
Cash & Short-Term Investments	2.96	7.7	19.64	14.1	38.97	63.47
Cash Growth	-83.09%	-60.78%	39.30%	-63.83%	-38.59%	118.91%
Accounts Receivable	25.43	26.83	31.49	27.83	66.11	16.46
Other Receivables	9.17	9.47	22.6	26.57	11.18	14.76
Receivables	34.6	36.31	54.09	54.4	77.28	31.22
Inventory	38.29	39.22	43.89	76.79	82.19	65.13
Prepaid Expenses	2.22	0.67	0.47	0.61	0.9	0.51
Other Current Assets	-	-	-	-	4.89	2.95
Total Current Assets	78.07	83.9	118.08	145.89	204.23	163.27
Property, Plant & Equipment	0.76	0.83	1.19	2.12	2.76	2.56
Long-Term Investments	3.27	3.46	3.06	10.04	8.4	4.03
Other Intangible Assets	0.03	0.04	0.08	0.12	0.17	0.23
Long-Term Accounts Receivable	0.29	0.34	0.51	6.87	0.28	8.65
Other Long-Term Assets	112.84	112.83	101.67	148.24	147.67	148.66
Total Assets	207.12	210.71	262.19	317.51	366.77	328.6
Accounts Payable	4.96	17.74	16.88	60.21	12.24	13.09
Accrued Expenses	62.58	61.55	57.31	35.33	32.22	47.61
Current Portion of Long-Term Debt	3.54	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	1.37	1.18	1.63	2.25	2.51	1.86
Current Unearned Revenue	0.35	0.46	0.76	7.22	2.53	0.52
Other Current Liabilities	22.87	7.62	14.64	13.7	66.8	78.5
Total Current Liabilities	96.79	93.61	92.67	137.14	399.04	361.84
Long-Term Debt	16.14	18.05	20.12	25.45	-	15
Long-Term Leases	0.22	0.26	0.41	0.55	0.61	1.07
Long-Term Unearned Revenue	-	-	-	-	-	5.23
Long-Term Deferred Tax Liabilities	0	0	0.02	0.27	0	-
Other Long-Term Liabilities	44.05	139.29	206.25	148.81	169.45	146.52
Total Liabilities	157.2	251.22	319.46	312.22	569.1	529.65
Common Stock	2,907	2,899	2,904	2,763	2,483	2,450
Retained Earnings	-2,958	-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	-45.23	-45.47	-62.89	5.29	-202.33	-201.05
Minority Interest	95.15	4.96	5.62	-	-	-
Shareholders' Equity	49.92	-40.51	-57.27	5.29	-202.33	-201.05
Total Liabilities & Equity	207.12	210.71	262.19	317.51	366.77	328.6
Total Debt	20.04	22.33	20.67	44.23	282.53	236.34
Net Cash (Debt)	-17.08	-14.63	-1.03	-30.13	-243.55	-172.88
Net Cash Per Share	-4.17	-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	-18.72	-9.71	25.42	8.76	-194.81	-198.57
Book Value Per Share	-9.27	-9.32	-16.39	2.24	-105.16	-140.69
Tangible Book Value	-45.26	-45.51	-62.98	5.17	-202.49	-201.28
Tangible Book Value Per Share	-9.27	-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