CAP S.A. Balance Sheet

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

Millions USD. 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	349.47	311.44	392.26	497.08	271.43	867.55
Short-Term Investments	-	-	20.86	39.53	27.42	25.52
Cash & Short-Term Investments	349.47	311.44	413.12	536.62	298.86	893.07
Cash Growth	-20.30%	-24.61%	-23.01%	79.56%	-66.54%	79.48%
Accounts Receivable	299.16	315.13	252.58	451.69	421.32	323.81
Other Receivables	33.97	32.97	44.12	44.48	52.84	45.41
Receivables	333.12	348.1	296.7	496.17	474.16	369.21
Inventory	302.38	310.52	386.76	749.6	768.96	601.93
Prepaid Expenses	-	13.31	36.9	7.14	4.24	10.53
Restricted Cash	-	37.72	38.68	38.03	50	48.78
Other Current Assets	90.07	167.86	118	187.46	88.62	59.74
Total Current Assets	1,075	1,189	1,290	2,015	1,685	1,983
Property, Plant & Equipment	4,003	4,050	4,115	4,177	4,081	3,858
Long-Term Investments	42.02	43.61	34.2	2.09	2.06	2.93
Goodwill	35.1	36.31	33.71	36.58	35.99	38.5
Other Intangible Assets	526.17	533.96	559.32	586.92	612.72	638.68
Long-Term Accounts Receivable	-	15.61	15.42	20.64	17.77	17.02
Long-Term Deferred Tax Assets	24.24	25.36	34.22	46.18	48.53	14.28
Other Long-Term Assets	222.81	222.82	273.79	121.95	78.37	59.37
Total Assets	5,928	6,116	6,356	7,007	6,562	6,612
Accounts Payable	334.56	350.42	412.15	561.97	747.34	556.45
Accrued Expenses	16.01	24.74	43.98	47.02	42.7	50.28
Short-Term Debt	-	3.36	21.57	150.39	34.11	118.93
Current Portion of Long-Term Debt	466.85	520.28	515.73	543.12	418.34	109.07
Current Portion of Leases	21.28	21.98	21.09	17.75	15.54	12.28
Current Income Taxes Payable	12.12	10.04	15.59	13.68	8.02	232.96
Current Unearned Revenue	-	11.57	13.98	6.2	7.27	8.6
Other Current Liabilities	26.12	76.86	108.58	69.82	221.9	531.5
Total Current Liabilities	876.93	1,019	1,153	1,410	1,495	1,620
Long-Term Debt	1,262	1,258	1,173	1,072	560.83	550.64
Long-Term Leases	35.23	39.65	52.43	51.63	55.8	30.78
Long-Term Unearned Revenue	-	9.18	7.08	5.17	4.38	0.16
Pension & Post-Retirement Benefits	57.15	59.73	57.55	80.87	75.66	64.47
Long-Term Deferred Tax Liabilities	417.72	425.41	420.29	431.59	406.25	418.35
Other Long-Term Liabilities	289.88	287.05	306.79	293.71	281.61	260.56
Total Liabilities	2,939	3,098	3,170	3,345	2,880	2,945
Common Stock	379.44	379.44	379.44	379.44	379.44	379.44
Retained Earnings	1,377	1,391	1,488	1,917	1,924	1,889
Comprehensive Income & Other	-45.83	-36.28	-49.86	-30.01	-25.86	-25.78
Total Common Equity	1,711	1,734	1,818	2,266	2,277	2,243
Minority Interest	1,278	1,284	1,368	1,395	1,405	1,425
Shareholders' Equity	2,989	3,018	3,186	3,661	3,682	3,667
Total Liabilities & Equity	5,928	6,116	6,356	7,007	6,562	6,612
Total Debt	1,786	1,843	1,784	1,835	1,085	821.69
Net Cash (Debt)	-1,436	-1,532	-1,371	-1,299	-785.75	71.38
Net Cash Per Share	-11.53	-11.93	-8.77	-8.69	-5.26	0.48
Filing Date Shares Outstanding	116.66	149.45	149.45	149.45	149.45	149.45
Total Common Shares Outstanding	116.66	149.45	149.45	149.45	149.45	149.45
Working Capital	198.12	169.71	137.51	605.05	189.65	363.2
Book Value Per Share	14.67	11.60	12.16	15.16	15.24	15.01
Tangible Book Value	1,150	1,164	1,225	1,643	1,629	1,566
Tangible Book Value Per Share	9.86	7.79	8.20	10.99	10.90	10.48
Land	-	339.01	343.49	341.19	335.55	331.02
Buildings	-	1,584	1,559	1,322	1,300	1,264
Machinery	-	3,971	3,933	3,908	3,861	3,701
Construction In Progress	-	791.58	918.36	1,071	937.56	641.9

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