ISA Energía Brasil S.A. (BVMF:ISAE3)

ISA Energía Brasil 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	653.57	2,915	245.82	336.52	282.63	2,067
Trading Asset Securities	1,177	486	1,526	907.33	813.63	453.56
Accounts Receivable	3,782	3,605	3,370	3,030	2,344	2,804
Other Receivables	201.5	221.44	163.92	203.8	111.48	43.8
Inventory	113.28	94.38	164.94	91.24	-	-
Other Current Assets	678.29	618.25	507.09	101.23	195.96	138.79
Total Current Assets	6,605	7,939	5,978	4,670	3,748	5,508
Property, Plant & Equipment	161.52	153.61	120.1	114.93	93.27	92.99
Other Intangible Assets	433.6	438.47	461.64	475.86	496.44	24.5
Long-Term Investments	4,662	4,355	4,023	3,795	3,299	2,858
Long-Term Accounts Receivable	29,155	27,442	22,619	20,829	19,150	14,118
Other Long-Term Assets	2,930	2,976	2,709	2,359	2,190	1,991
Total Assets	43,947	43,305	35,911	32,244	28,977	24,592
Accounts Payable	253.24	182.17	177.99	111.56	83.67	153.35
Accrued Expenses	292.81	265.6	222.2	314.41	114.11	51.94
Current Portion of Long-Term Debt	334.78	1,192	646.63	166.89	801.19	312.58
Current Portion of Leases	14.09	12.02	6.27	14.12	11.91	8.8
Current Income Taxes Payable	83.63	3.52	2.75	-	3.06	255.61
Other Current Liabilities	131.28	1,610	1,389	686.36	215.26	590.23
Total Current Liabilities	1,110	3,265	2,445	1,293	1,229	1,372
Long-Term Debt	13,727	12,044	8,594	7,818	6,558	4,170
Long-Term Leases	35.83	25.49	22.1	42.84	45.01	44.74
Pension & Post-Retirement Benefits	-	-	401.06	153.84	465.45	381.98
Long-Term Deferred Tax Liabilities	5,061	5,175	4,437	4,358	3,987	2,953
Other Long-Term Liabilities	2,862	2,724	2,221	2,041	1,899	1,545
Total Liabilities	22,796	23,233	18,119	15,707	14,184	10,467
Common Stock	3,590	3,590	3,590	3,590	3,590	3,590
Retained Earnings	16,884	-	-	-	11,046	10,388
Comprehensive Income & Other	128.43	16,125	13,790	12,587	-236.71	-223.88
Total Common Equity	20,602	19,715	17,380	16,177	14,399	13,754
Minority Interest	548.73	356.7	411.57	359.03	393.53	371.16
Shareholders' Equity	21,151	20,071	17,792	16,536	14,793	14,125
Total Liabilities & Equity	43,947	43,305	35,911	32,244	28,977	24,592
Total Debt	14,112	13,274	9,269	8,042	7,417	4,536
Net Cash (Debt)	-12,282	-9,873	-7,497	-6,798	-6,320	-2,015
Net Cash Per Share	-18.64	-14.98	-11.38	-10.32	-9.59	-3.06
Filing Date Shares Outstanding	658.88	658.88	658.88	658.88	658.88	658.88
Total Common Shares Outstanding	658.88	658.88	658.88	658.88	658.88	658.88
Working Capital	5,496	4,675	3,534	3,377	2,519	4,135
Book Value Per Share	31.27	29.92	26.38	24.55	21.85	20.88
Tangible Book Value	20,168	19,276	16,919	15,702	13,903	13,730
Tangible Book Value Per Share	30.61	29.26	25.68	23.83	21.10	20.84
Land	0.1	0.1	-	-	-	-
Buildings	4.77	4.77	-	-	-	-
Machinery	126.34	115.68	-	-	-	-
Construction In Progress	33.23	42.37	-	-	-	-

Updated Feb 24, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.