Cruzeiro do Sul Educacional S.A. (BVMF:CSED3)

BVMF:CSED3 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	839.58	555.33	522.92	852.74	1,085	212.91
Cash & Short-Term Investments	839.58	555.33	522.92	852.74	1,085	212.91
Cash Growth	18.09%	6.20%	-38.68%	-21.40%	409.61%	836.96%
Accounts Receivable	189.88	191.01	261.13	216	187.82	187.3
Other Receivables	95.76	101.12	77.78	52.46	29.58	46.27
Receivables	285.63	292.13	338.91	268.45	217.39	233.57
Other Current Assets	-	0.06	0.05	-	-	-
Total Current Assets	1,125	847.52	861.87	1,121	1,302	446.47
Property, Plant & Equipment	1,526	1,588	1,713	1,672	1,578	1,347
Long-Term Investments	0.15	0.15	0.15	0.15	0.15	0.15
Goodwill	1,108	1,108	1,111	1,111	1,111	1,111
Other Intangible Assets	818.22	830.67	598.44	590.15	594.96	610.94
Long-Term Accounts Receivable	28.24	28.69	22.29	21.39	24.27	27.31
Long-Term Deferred Tax Assets	112.71	114.35	104.27	104.09	100.51	88.61
Other Long-Term Assets	60.05	52.36	104.64	87.4	64.52	38.17
Total Assets	4,779	4,569	4,516	4,708	4,776	3,670
Accounts Payable	94.92	80.77	77.87	69.37	50.47	44.04
Accrued Expenses	252.87	185.28	186.19	143.41	120.56	125.87
Current Portion of Long-Term Debt	185.82	172.31	198.08	235.92	130.6	208.2
Current Portion of Leases	143.39	128.61	107.78	100.38	78.33	72.4
Current Income Taxes Payable	1.1	1.51	0.05	53.45	49.7	39.7
Current Unearned Revenue	0.72	0.72	0.72	0.72	0.72	1.33
Other Current Liabilities	104.06	342.97	225.71	53.43	129.52	44.93
Total Current Liabilities	782.87	912.16	796.4	656.68	559.89	536.47
Long-Term Debt	1,078	851.1	645.87	831.24	1,046	1,164
Long-Term Leases	1,048	1,098	1,218	1,206	1,125	877.12
Long-Term Unearned Revenue	7.52	8.06	8.79	9.51	10.23	10.95
Long-Term Deferred Tax Liabilities	14.32	14.9	15.69	16.48	17.28	17.64
Other Long-Term Liabilities	191.26	214.47	444.47	582.04	564.05	612.09
Total Liabilities	3,122	3,099	3,129	3,302	3,322	3,218
Common Stock	1,204	1,204	1,204	1,204	1,204	193.19
Retained Earnings	349.54	164.22	79.91	62.97	88.23	96.84
Treasury Stock	-	-	-	-23.13	-	-
Comprehensive Income & Other	102.99	102.99	102.99	161.98	161.98	161.98
Shareholders' Equity	1,656	1,471	1,386	1,405	1,454	452
Total Liabilities & Equity	4,779	4,569	4,516	4,708	4,776	3,670
Total Debt	2,456	2,250	2,170	2,374	2,380	2,322
Net Cash (Debt)	-1,616	-1,695	-1,647	-1,521	-1,295	-2,109
Net Cash Per Share	-4.43	-4.65	-4.50	-3.98	-3.59	-276.36
Filing Date Shares Outstanding	364.54	364.54	364.54	376.22	381.82	305.32
Total Common Shares Outstanding	364.54	364.54	364.54	376.22	381.82	305.32
Working Capital	342.33	-64.64	65.47	464.51	742.48	-90
Book Value Per Share	4.54	4.03	3.80	3.74	3.81	1.48
Tangible Book Value	-270.19	-467.97	-323.08	-295.87	-252.28	-1,270
Tangible Book Value Per Share	-0.74	-1.28	-0.89	-0.79	-0.66	-4.16
Land	80.39	80.39	80.39	80.39	80.39	80.39
Buildings	104.06	104.06	104.06	104.06	104.06	104.06
Machinery	477.52	465.75	441.67	385.96	392.71	367.35
Construction In Progress	20.23	12.96	8.6	82.3	47.03	84.74
Leasehold Improvements	414.32	392.58	348.5	204.9	182.9	117.86

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