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

BVMF:CSED3 Balance Sheet

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

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

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