Cogna Educação S.A. (COGNY)

Cogna Educação Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	61.53	94.97	624.48	121.77	1,601	2,205
Short-Term Investments	882.75	1,237	1,167	2,007	2,425	1,976
Cash & Short-Term Investments	944.29	1,332	1,791	2,129	4,027	4,182
Cash Growth	1.03%	-25.63%	-15.86%	-47.13%	-3.71%	406.49%
Accounts Receivable	2,379	2,421	2,266	2,011	2,026	1,877
Other Receivables	342.16	340.04	345.69	400.19	424.84	381.18
Receivables	2,721	2,761	2,612	2,411	2,451	2,258
Inventory	487.88	429.46	476.61	426.32	366.28	366.41
Prepaid Expenses	-	-	-	93.28	-	-
Other Current Assets	111.13	105.01	168.85	-	124.47	2,466
Total Current Assets	4,264	4,627	5,048	5,060	6,968	9,272
Property, Plant & Equipment	3,601	3,676	3,771	4,059	4,201	4,344
Long-Term Investments	88.3	92.72	120.4	144.02	15.45	16.48
Other Intangible Assets	14,673	14,747	14,968	15,152	15,576	15,018
Long-Term Accounts Receivable	122.78	92.69	125.32	306.04	251.59	443.29
Long-Term Deferred Tax Assets	589.96	650.7	665.36	1,175	904.16	838.34
Other Long-Term Assets	309.95	314.17	437.61	501.16	596.51	851.19
Total Assets	23,649	24,200	25,136	26,397	28,513	30,784
Accounts Payable	1,055	1,082	1,268	1,146	964.22	818.4
Accrued Expenses	462.74	427.65	451.72	450.92	475.55	429.45
Current Portion of Long-Term Debt	713.4	660.21	1,455	2,038	2,121	2,049
Current Portion of Leases	196.41	184.27	155.73	146.5	137.92	120.08
Current Income Taxes Payable	31.94	55.59	29.45	55.16	28.49	39.28
Current Unearned Revenue	208.45	181.71	161.42	192.77	176.13	195.2
Other Current Liabilities	114.04	289.71	151.28	39.74	185.12	1,610
Total Current Liabilities	2,782	2,881	3,673	4,069	4,088	5,262
Long-Term Debt	2,926	3,451	3,482	3,176	4,746	5,172
Long-Term Leases	2,636	2,689	2,685	2,867	2,889	2,912
Long-Term Deferred Tax Liabilities	626.41	667.94	808.32	907.16	669.26	495.94
Other Long-Term Liabilities	976.76	966.14	1,781	2,136	2,350	2,656
Total Liabilities	9,948	10,655	12,430	13,155	14,742	16,499
Common Stock	7,668	7,668	7,668	7,668	7,668	7,668
Retained Earnings	972.96	759.05	-	-	-	-
Treasury Stock	-82.69	-36.45	-12.15	-8.26	-57.81	-99.1
Comprehensive Income & Other	4,008	4,005	4,010	4,517	5,117	5,641
Total Common Equity	12,565	12,396	11,665	12,177	12,727	13,209
Minority Interest	1,136	1,149	1,041	1,065	1,044	1,076
Shareholders' Equity	13,702	13,545	12,706	13,241	13,771	14,285
Total Liabilities & Equity	23,649	24,200	25,136	26,397	28,513	30,784
Total Debt	6,472	6,985	7,778	8,227	9,894	10,254
Net Cash (Debt)	-5,528	-5,652	-5,987	-6,047	-5,867	-6,072
Net Cash Per Share	-2.91	-2.97	-3.14	-3.22	-3.14	-3.28
Filing Date Shares Outstanding	1,814	1,844	1,872	1,875	1,874	1,869
Total Common Shares Outstanding	1,814	1,844	1,872	1,875	1,874	1,869
Working Capital	1,482	1,746	1,376	990.45	2,880	4,010
Book Value Per Share	6.93	6.72	6.23	6.50	6.79	7.07
Tangible Book Value	-2,108	-2,351	-3,302	-2,976	-2,849	-1,809
Tangible Book Value Per Share	-1.16	-1.27	-1.76	-1.59	-1.52	-0.97
Land	72.36	72.36	-	-	-	-
Buildings	1,620	1,588	-	-	-	-
Machinery	926.88	912.87	-	-	-	-
Construction In Progress	22.92	16.15	-	-	-	-

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