BVMF:VIVR3 Cash Flow Statement

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
Net Income	-17.72	-44.35	-72.72	-34.05	-57.53	-180.78
Depreciation & Amortization	0.35	0.36	0.73	1.24	0.74	0.59
Other Amortization	-	-	-	-	0.3	3.48
Asset Writedown & Restructuring Costs	-2.68	-9.66	-10.96	-	-	-
Loss (Gain) From Sale of Investments	-	8.82	-	-	-	-
Loss (Gain) on Equity Investments	1.18	1.42	0.18	0.07	4.15	0.81
Other Operating Activities	3.05	42.15	38.85	-16.67	-67.29	84.45
Change in Accounts Receivable	38.41	11.23	42.48	-3.14	37.5	94.28
Change in Inventory	-0.2	21.57	5.33	-25.35	33.07	50.28
Change in Accounts Payable	0.08	-1.26	-4.41	-6.17	3.84	-4.91
Change in Unearned Revenue	-0.83	-5.51	4.69	-	-	-20.76
Change in Income Taxes	-0.17	0.19	-1.32	-13.44	-1.22	0.43
Change in Other Net Operating Assets	-14.33	-3.24	-29.51	22.79	-13.75	-19.23
Operating Cash Flow	7.15	21.72	-26.67	-74.73	-59.79	9.1
Capital Expenditures	-0	-	-0.05	-1.37	-0.77	-0.59
Sale of Property, Plant & Equipment	0.05	0.61	-	-	-	-
Sale (Purchase) of Intangibles	-	-	-	-	0.3	-0.12
Investment in Securities	0.3	0.3	-1.71	-4.31	0.68	-
Other Investing Activities	0.2	3.28	-	-	-	-
Investing Cash Flow	0.25	4.19	-1.76	-5.68	0.21	-0.71
Long-Term Debt Issued	-	23.17	15.12	43.74	15	-
Long-Term Debt Repaid	-	-43.76	-11.56	-	-4.71	-3.12
Net Debt Issued (Repaid)	-9.91	-20.59	3.56	43.74	10.29	-3.12
Issuance of Common Stock	-	0.22	-	12.18	110.87	105.79
Repurchase of Common Stock	-	-	-	-	-27.1	-18.15
Other Financing Activities	-	-	-	-	-	-69.39
Financing Cash Flow	-9.91	-20.37	3.56	55.92	94.06	15.14
Net Cash Flow	-2.51	5.54	-24.88	-24.49	34.47	23.53
Free Cash Flow	7.15	21.72	-26.72	-76.1	-60.56	8.51
Free Cash Flow Margin	18.99%	19.27%	-38.43%	-62.39%	-89.08%	19.35%
Free Cash Flow Per Share	0.19	0.72	-1.15	-5.03	-5.03	1.27
Cash Interest Paid	-	-	-	-	-	9.69
Cash Income Tax Paid	1.68	1.39	0.48	-	-	0.03
Levered Free Cash Flow	18.76	-21.31	11.7	-97.18	-49.49	45.78
Unlevered Free Cash Flow	19.14	-20.75	12.79	-95.57	-41.68	65.6
Change in Working Capital	22.97	22.98	17.26	-25.32	59.45	100.09

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