Boa Safra Sementes S.A. (BVMF:SOJA3)

Boa Safra Sementes 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	288.43	238.53	465.59	254.74	238.41	33.41
Short-Term Investments	-	-	-	60.72	38.59	-
Trading Asset Securities	657.98	338.51	269.36	-	-	-
Cash & Short-Term Investments	946.41	577.03	734.95	315.46	277	33.41
Cash Growth	93.41%	-21.49%	132.98%	13.88%	729.19%	58.85%
Accounts Receivable	424.26	577.86	489.12	254.57	206.17	60.53
Other Receivables	185.22	182.89	63.14	98.73	44.7	18.45
Receivables	609.48	760.74	552.26	353.3	250.87	78.98
Inventory	1,074	341.41	223.42	218.35	178.25	48.46
Other Current Assets	82.83	68.72	44.8	50.75	23.96	52.78
Total Current Assets	2,712	1,748	1,555	937.85	730.08	213.63
Property, Plant & Equipment	877.27	807.19	655.29	406.09	179	67.82
Long-Term Investments	325.53	9.99	8.77	8.57	7.42	-
Goodwill	1.7	1.7	1.7	1.7	-	-
Other Intangible Assets	2.13	0.51	0.27	0.29	0.35	0.32
Long-Term Deferred Tax Assets	105.94	91.9	92.83	-	-	-
Other Long-Term Assets	77.52	7.41	50.31	94.98	38.28	30.93
Total Assets	4,103	2,667	2,365	1,449	955.13	312.7
Accounts Payable	333.94	161.48	158.49	119.42	78.5	35.15
Accrued Expenses	10.99	26.36	94.5	8.93	2.31	1.12
Current Portion of Long-Term Debt	65.47	140.96	38.53	95.33	89.17	72.24
Current Portion of Leases	8.79	5.81	6.08	3.85	-	-
Current Income Taxes Payable	51.66	20.46	5.79	4.55	1.64	0.1
Current Unearned Revenue	260.87	60.03	34.08	56.38	51.53	20.84
Other Current Liabilities	7.37	14.99	6.69	3.82	7.98	16.25
Total Current Liabilities	739.09	430.08	344.16	292.28	231.14	145.7
Long-Term Debt	1,263	273.05	535.06	187.96	58.08	44.45
Long-Term Leases	63.36	9.2	12.88	6.6	-	-
Long-Term Deferred Tax Liabilities	-	-	-	5.51	13.07	13.73
Other Long-Term Liabilities	1.29	-	-	-	-	-
Total Liabilities	2,067	712.33	892.1	492.35	302.29	203.87
Common Stock	719.42	719.42	429.73	429.73	429.73	8.83
Retained Earnings	676.28	634.91	581.45	390.85	223.11	99.99
Treasury Stock	-11.84	-11.84	-	-	-	-
Comprehensive Income & Other	6.82	4.3	1.45	1.18	-	-
Total Common Equity	1,391	1,347	1,013	821.76	652.84	108.83
Minority Interest	644.74	607.48	459.88	135.36	-	-
Shareholders' Equity	2,035	1,954	1,473	957.12	652.84	108.83
Total Liabilities & Equity	4,103	2,667	2,365	1,449	955.13	312.7
Total Debt	1,401	429.02	592.55	293.74	147.25	116.68
Net Cash (Debt)	-454.63	148.02	142.4	21.72	129.75	-83.27
Net Cash Growth	-	3.94%	555.65%	-83.26%	-	-
Net Cash Per Share	-3.50	1.14	1.21	0.18	1.40	-1.18
Filing Date Shares Outstanding	134.52	134.52	117.14	117.14	117.14	70.68
Total Common Shares Outstanding	134.52	134.52	117.14	117.14	117.14	70.68
Working Capital	1,973	1,318	1,211	645.57	498.94	67.93
Book Value Per Share	10.34	10.01	8.64	7.02	5.57	1.54
Tangible Book Value	1,387	1,345	1,011	819.77	652.49	108.51
Tangible Book Value Per Share	10.31	10.00	8.63	7.00	5.57	1.54
Land	57.88	55.51	43.37	25.57	1.02	1.02
Buildings	562.17	496.22	334.05	210.28	54.65	42.19
Machinery	226.19	238.86	158.42	96.16	13.66	11.78
Construction In Progress	28.46	44.05	118.39	70.26	113.29	15.77

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.