Afya Limited (AFYA)

Afya Limited Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	836.88	553.03	1,093	748.56	1,045	943.21
Cash & Short-Term Investments	836.88	553.03	1,093	748.56	1,045	943.21
Cash Growth	1.81%	-49.41%	46.02%	-28.37%	10.80%	1401.54%
Accounts Receivable	552.38	546.44	452.83	378.35	302.32	125.44
Other Receivables	41.42	43.75	27.81	25.58	21.02	6.49
Receivables	593.81	590.19	480.64	403.93	323.34	131.92
Inventory	0.24	1.38	12.19	11.83	7.51	3.93
Restricted Cash	-	-	-	-	-	14.79
Other Current Assets	45.3	58.91	51.75	42.53	29.61	17.91
Total Current Assets	1,476	1,204	1,638	1,207	1,406	1,112
Property, Plant & Equipment	1,486	1,376	1,232	1,083	679.46	413.6
Long-Term Investments	55.37	51.83	53.91	48.48	51.41	45.63
Goodwill	1,521	1,335	1,257	1,184	810.66	459.41
Other Intangible Assets	4,021	3,461	2,784	2,716	1,762	852.93
Long-Term Accounts Receivable	36.94	39.49	42.57	27.44	7.63	9.8
Other Long-Term Assets	117.79	117.35	191.76	180.31	76.09	19.32
Total Assets	8,714	7,584	7,200	6,447	4,793	2,912
Accounts Payable	129.92	108.22	71.48	59.1	35.74	17.63
Accrued Expenses	301.85	220.06	180.74	158.01	110.83	66.21
Short-Term Debt	-	-	-	-	101.79	0.65
Current Portion of Long-Term Debt	30.05	179.25	207.38	143.2	15.88	53.72
Current Portion of Leases	45.13	36.9	32.46	24.96	61.98	22.69
Current Income Taxes Payable	12.07	3.88	16.15	11.65	4.57	3.21
Current Unearned Revenue	154.76	153.49	133.05	114.59	63.84	36.86
Other Current Liabilities	251.41	356.77	264.43	255.01	194.75	132.26
Total Current Liabilities	925.19	1,059	905.69	766.51	589.38	333.23
Long-Term Debt	2,115	1,622	1,738	1,304	576	6.75
Long-Term Leases	929.65	837.67	737.07	689.13	385.73	261.82
Other Long-Term Liabilities	591.93	423.71	568.93	687.35	408.21	196.93
Total Liabilities	4,562	3,941	3,949	3,447	1,959	798.73
Common Stock	0.02	0.02	0.02	0.02	0.02	0.02
Additional Paid-In Capital	2,344	2,365	2,375	2,375	2,323	1,931
Retained Earnings	1,862	1,380	1,005	631.32	407.99	115.92
Treasury Stock	-276.94	-299.15	-304.95	-152.63	-	-
Comprehensive Income & Other	181.37	155.07	123.54	94.1	50.72	18.11
Total Common Equity	4,110	3,602	3,199	2,948	2,782	2,065
Minority Interest	41.2	41.51	51.32	51.87	51.56	48.63
Shareholders' Equity	4,152	3,643	3,250	3,000	2,834	2,114
Total Liabilities & Equity	8,714	7,584	7,200	6,447	4,793	2,912
Total Debt	3,120	2,675	2,715	2,162	1,141	345.63
Net Cash (Debt)	-2,283	-2,122	-1,622	-1,413	-96.33	597.58
Net Cash Per Share	-25.06	-23.44	-17.88	-15.02	-1.03	7.84
Filing Date Shares Outstanding	90.23	89.95	89.94	92.07	93.15	89.74
Total Common Shares Outstanding	90.23	89.95	89.94	92.07	93.15	89.74
Working Capital	551.04	144.94	731.97	440.35	816.12	778.54
Book Value Per Share	45.56	40.04	35.57	32.02	29.87	23.01
Tangible Book Value	-1,431	-1,195	-842.65	-952.69	209.21	752.76
Tangible Book Value Per Share	-15.86	-13.28	-9.37	-10.35	2.25	8.39
Land	18.85	18.85	18.85	18.85	13.4	7.01
Buildings	98.49	93.23	91.86	52.43	25.92	-
Machinery	363.65	315	260.75	201.86	127.36	82.47
Construction In Progress	30.58	33.96	86.69	31.79	3.71	36.73
Leasehold Improvements	304.17	264.45	145.85	152.98	122.01	30.91

Source: S&P Capital IQ. Standard template. Financial Sources.