Smartfit Escola de Ginástica e Dança S.A. (BVMF:SMFT3)

BVMF:SMFT3 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	1,059	1,491	1,103	690.12	1,958	1,020
Short-Term Investments	1,673	1,457	1,510	2,233	1,762	-
Cash & Short-Term Investments	2,733	2,947	2,613	2,923	3,720	1,020
Cash Growth	-2.92%	12.78%	-10.59%	-21.42%	264.81%	-24.55%
Accounts Receivable	631.24	554.05	349.01	271.73	195.78	154.22
Other Receivables	592.67	603.66	370.88	313.46	254.55	137.22
Receivables	1,224	1,158	719.88	585.19	450.32	291.44
Other Current Assets	9.46	7.2	12.94	8.13	-	-
Total Current Assets	3,966	4,112	3,346	3,516	4,170	1,311
Property, Plant & Equipment	10,777	10,472	7,800	6,199	5,507	5,152
Long-Term Investments	120.77	184.02	110.15	491.46	131.14	185.25
Goodwill	2,068	2,101	1,768	1,324	1,433	1,451
Other Intangible Assets	358.7	294.14	145.1	88.5	86.57	90.13
Long-Term Deferred Tax Assets	925.18	913.5	798.26	204.56	150.08	117.13
Other Long-Term Assets	240.2	273.81	263.08	225.53	176.13	187.67
Total Assets	18,456	18,350	14,230	12,050	11,654	8,494
Accounts Payable	496.62	441.91	399.17	241.23	200.94	169.84
Current Portion of Long-Term Debt	831.19	759.72	594.4	488.23	488.72	277.65
Current Portion of Leases	684.15	649.77	542.18	449.66	389.84	339.4
Current Income Taxes Payable	233.07	289.61	216.17	112.28	7.3	2.04
Current Unearned Revenue	215.01	216.3	206.08	228.43	180.56	132.51
Other Current Liabilities	266.04	434.34	286.22	229.07	161.56	163.14
Total Current Liabilities	2,726	2,792	2,244	1,749	1,429	1,085
Long-Term Debt	5,121	5,155	3,225	2,932	3,102	2,338
Long-Term Leases	4,813	4,751	3,565	2,880	2,631	2,534
Long-Term Unearned Revenue	3.69	4.35	0.13	0.66	1.56	2.29
Long-Term Deferred Tax Liabilities	30.55	37.02	7.72	19.35	8.28	15.8
Other Long-Term Liabilities	105.56	139.77	91.73	261.09	53.43	49.7
Total Liabilities	12,800	12,879	9,135	7,841	7,225	6,025
Common Stock	3,148	2,970	2,970	2,970	2,970	325.44
Retained Earnings	1,099	898.49	770.55	-1,376	-1,286	-651.82
Comprehensive Income & Other	1,393	1,587	1,327	2,592	2,712	2,773
Total Common Equity	5,639	5,456	5,068	4,186	4,397	2,446
Minority Interest	16.25	15.88	27.37	21.73	32.79	22.67
Shareholders' Equity	5,655	5,472	5,096	4,208	4,429	2,469
Total Liabilities & Equity	18,456	18,350	14,230	12,050	11,654	8,494
Total Debt	11,450	11,315	7,927	6,749	6,612	5,490
Net Cash (Debt)	-8,717	-8,368	-5,314	-3,827	-2,892	-4,470
Net Cash Per Share	-14.29	-13.80	-8.72	-6.53	-5.51	-10.10
Filing Date Shares Outstanding	597.25	586.24	586.24	586.24	586.24	328.92
Total Common Shares Outstanding	597.25	586.24	586.24	586.24	586.24	328.92
Working Capital	1,240	1,321	1,102	1,767	2,741	226.46
Book Value Per Share	9.44	9.31	8.65	7.14	7.50	7.44
Tangible Book Value	3,212	3,061	3,155	2,774	2,877	905.26
Tangible Book Value Per Share	5.38	5.22	5.38	4.73	4.91	2.75
Machinery	3,066	7,937	5,767	1,612	1,327	1,103
Construction In Progress	692.55	681.61	546.58	363.38	271.37	188.26

Updated Mar 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.