Afya Limited 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	996.83	911.02	553.03	1,093	748.56	1,045
Cash & Short-Term Investments	996.83	911.02	553.03	1,093	748.56	1,045
Cash Growth	19.11%	64.73%	-49.41%	46.02%	-28.37%	10.80%
Accounts Receivable	671.18	595.9	546.44	452.83	378.35	302.32
Other Receivables	45.75	25.73	43.75	27.81	25.58	21.02
Receivables	716.92	621.62	590.19	480.64	403.93	323.34
Inventory	-	-	-	12.19	11.83	7.51
Other Current Assets	48.53	57.15	60.29	51.75	42.53	29.61
Total Current Assets	1,762	1,590	1,204	1,638	1,207	1,406
Property, Plant & Equipment	1,596	1,501	1,376	1,232	1,083	679.46
Long-Term Investments	56.31	54.44	51.83	53.91	48.48	51.41
Goodwill	1,527	1,527	1,335	1,257	1,184	810.66
Other Intangible Assets	4,048	4,006	3,461	2,784	2,716	1,762
Long-Term Accounts Receivable	33.6	35.95	39.49	42.57	27.44	7.63
Other Long-Term Assets	123.89	115.88	117.35	191.76	180.31	76.09
Total Assets	9,187	8,830	7,584	7,200	6,447	4,793
Accounts Payable	142.32	128.08	108.22	71.48	59.1	35.74
Accrued Expenses	322.4	241.53	220.06	180.74	158.01	110.83
Short-Term Debt	-	-	-	-	-	101.79
Current Portion of Long-Term Debt	916.83	363.55	179.25	207.38	143.2	15.88
Current Portion of Leases	52.56	45.58	36.9	32.46	24.96	61.98
Current Income Taxes Payable	104.37	4.25	3.88	16.15	11.65	4.57
Current Unearned Revenue	147.04	161.05	153.49	133.05	114.59	63.84
Other Current Liabilities	114.75	196.15	356.77	264.43	255.01	194.75
Total Current Liabilities	1,800	1,140	1,059	905.69	766.51	589.38
Long-Term Debt	996.84	1,832	1,622	1,738	1,304	576
Long-Term Leases	1,008	932.76	837.67	737.07	689.13	385.73
Other Long-Term Liabilities	595.11	614.4	423.71	568.93	687.35	408.21
Total Liabilities	4,401	4,519	3,941	3,949	3,447	1,959
Common Stock	0.02	0.02	0.02	0.02	0.02	0.02
Additional Paid-In Capital	2,320	2,345	2,365	2,375	2,375	2,323
Retained Earnings	2,462	2,012	1,380	1,005	631.32	407.99
Treasury Stock	-240.14	-273.96	-299.15	-304.95	-152.63	-
Comprehensive Income & Other	204.18	187.5	155.07	123.54	94.1	50.72
Total Common Equity	4,746	4,270	3,602	3,199	2,948	2,782
Minority Interest	40.52	40.63	41.51	51.32	51.87	51.56
Shareholders' Equity	4,787	4,311	3,643	3,250	3,000	2,834
Total Liabilities & Equity	9,187	8,830	7,584	7,200	6,447	4,793
Total Debt	2,975	3,173	2,675	2,715	2,162	1,141
Net Cash (Debt)	-1,978	-2,262	-2,122	-1,622	-1,413	-96.33
Net Cash Per Share	-21.69	-24.82	-23.44	-17.88	-15.02	-1.03
Filing Date Shares Outstanding	90.7	90.27	89.95	89.94	92.07	93.15
Total Common Shares Outstanding	90.7	90.27	89.95	89.94	92.07	93.15
Working Capital	-38	449.59	144.94	731.97	440.35	816.12
Book Value Per Share	52.33	47.30	40.04	35.57	32.02	29.87
Tangible Book Value	-828.65	-1,263	-1,195	-842.65	-952.69	209.21
Tangible Book Value Per Share	-9.14	-13.99	-13.28	-9.37	-10.35	2.25
Land	18.85	18.85	18.85	18.85	18.85	13.4
Buildings	108.35	99.37	93.23	91.86	52.43	25.92
Machinery	442.21	384.48	315	260.75	201.86	127.36
Construction In Progress	56.17	44.03	33.96	86.69	31.79	3.71
Leasehold Improvements	343.68	309.41	264.45	145.85	152.98	122.01

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