BrasilAgro - Brazilian Agricultural Real Estate Co

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Net income for the year $177.1m $119.6m $317.6m $520.1m $268.5m $226.9m $138.0m
Net Income $520.1m $268.5m $226.9m
Net Income From Continuing Operations $520.1m $268.5m $226.9m
Depreciation and amortization $15.0m $23.2m $23.1m $60.2m $110.0m $82.6m $88.5m $80.2m $75.0m
Depreciation Amortization Depletion $82.6m $88.5m $80.2m
Deferred income and social contribution taxes $1.8m $21.0m $12.2m $3.5m ($50.5m) $76.2m ($40.1m) ($58.8m) ($32.7m)
Deferred Income Tax $76.2m ($40.1m) ($58.8m)
Deferred Tax $76.2m ($40.1m) ($58.8m)
Effect of share-based incentive plan – ILPA $844k $1.6m $1.5m $2.5m $3.2m $5.9m $1.8m $1.4m
Asset Impairment Charge $6.7m $733k ($1.5m)
Adjustments For Share-Based Payments $844k $1.6m $2.5m $3.2m $5.9m $1.8m $1.4m
Earnings (Loss)es From Equity Investments $31k $70k $58k
Additional Financial Items
Gain on sale of farm ($26.7m) ($39.8m) ($142.8m) ($61.4m) ($53.1m) ($140.7m) ($306.5m) ($194.8m) ($180.1m)
Write-off of capitalized costs in investment properties $8.2m $10.8m $600k $6.7m $733k ($1.5m) $466k
Share of (loss) profit of a joint venture $4.4m ($14.7m) ($1.1m) $150k ($11k) $31k $70k $58k $1.4m
Unrealized loss (gain) on derivatives, net ($1.5m) ($1.8m) $4.5m $7.5m $9.0m ($14.2m) ($34.5m) $82.6m ($63.7m)
Unrealized foreign exchange loss (gain), monetary variation and financial charges, net ($8.5m) $12.2m $12.9m $42.3m $100.8m $18.8m $22.3m $41.2m $112.0m
Gain on remeasurement of receivable from sale of farms, net ($8.0m) ($12.7m) ($11.5m) ($57.3m) ($124.7m) ($31.6m) $47.2m ($72.9m) ($15.7m)
Changes in fair value of biological assets and agricultural products ($12.3m) ($99.1m) ($56.7m) ($160.4m) ($527.3m) ($549.8m) ($78.2m) ($40.5m) ($122.7m)
Adjustments to net realizable value of agricultural products after harvest $1.7m ($883k) $2.0m $4.2m $22.7m $50.8m $47.7m $1.1m $8.1m
(Reversal of) Allowance for doubtful accounts ($516k) ($133k) ($530k) ($2.4m) $151k $20k $2.1m ($203k)
Provision for legal claims $139k ($387k) ($383k) $601k $1.4m $19k $2.2m ($437k) $331k
Lease adjustments ($144k)
Total $2.9m ($10.3m) $20.9m ($38.4m) ($185.1m) $23.8m $31.9m $72.2m ($67.0m)
Trade accounts receivable ($7.3m) ($6.7m) $3.4m $50.7m $127.4m ($25.7m) $255.3m $7.5m ($35.9m)
Inventories ($6.3m) ($58.4m) ($31.1m) ($43.3m) ($154.9m) ($74.3m) $1.4m ($59.4m) ($137.4m)
Biological assets $5.6m $60.3m $34.6m $157.4m $388.1m $466.5m $140.5m $69.9m $133.3m
Recoverable taxes $2.8m $1.9m $536k $3.8m ($23.8m) ($612k) ($14.6m) ($9.7m) ($10.4m)
Derivative financial instruments $19.0m ($17.0m) $19.3m $3.9m ($5.8m) ($24.1m) ($2.1m) $27.0m $7.7m
Other receivables $3.8m ($2.4m) $316k ($21.2m) $31.6m ($56.4m) $36.8m ($24.6m) $11.0m
Trade accounts payable $25.0m $11.2m $13.6m ($35.7m) $4.1m ($57.9m) ($134.4m) ($28.7m) $4.6m
Related parties $16.7m ($2.3m) $276k ($440k) ($3.2m) $364k ($567k) $154k ($169k)
Taxes payable ($2.8m) $1.7m $3.2m $31.1m $30.8m $17.5m $14.7m $435k $14.0m
Salaries and payroll $2.7m $2.8m $2.8m ($2.7m) $2.9m $3.0m ($2.1m) ($8.7m) $812k
Advances from customers $5.4m $15.5m ($15.5m) ($212k) ($5.0m) $2.8m ($108k) $12.1m ($17.5m)
Leases payable $9.5m $3.6m ($42.7m) ($25.5m) ($34.9m) ($4.1m) ($7.8m) ($8.9m)
Other liabilities ($1.3m) $115k ($542k) $6.7m ($657k) ($5.7m) $25.9m $37.9m ($5.7m)
Payment of contingencies ($1.4m) ($347k) ($2.0m) ($156k) ($238k)
Receivables from the sale of farms $210.6m $263.8m $269.8m
Acquisitions of investment properties ($117.0m) ($102.6m) ($67.8m)
Farm acquisitions ($144.7m) ($146.9m) ($4.9m)
Income tax and social contribution ($970k) $1.3m ($413k) ($28.2m) ($28.7m) ($46.0m) ($23.0m) ($13.8m)
Redemption of marketable securities $125.1m ($4.0m) $21.7m $7.5m $2.8m ($36.9m) $111.0m $40.6m $41.0m
Increase in investment and participation ($2.0m) $4.9m
Proceeds from loans, financing and debentures $39.5m $270.3m $90.6m $301.0m $488.2m $60.4m $217.6m $448.1m $443.6m
Payment of loans and financing ($48.3m) ($105.4m) ($73.2m) ($144.0m) ($345.8m) ($296.6m) ($128.0m) ($350.9m) ($284.4m)
Capital increase, net of share issue costs $871.0m $3k
Operating Cash Flow $65.1m ($2.3m) $51.3m $69.0m $117.4m $205.2m $155.7m $79.4m $71.5m
Cash Flow From Continuing Operating Activities $65.1m ($2.3m) $51.3m $69.0m $117.4m $205.2m $155.7m $79.4m $71.5m
Beginning Cash Position $1.1b $435.5m $383.8m
Cash Flow From Continuing Financing Activities ($737.8m) ($261.1m) ($265.8m)
Cash Flow From Continuing Investing Activities ($89.7m) $55.0m ($27.8m)
Change In Account Payable ($57.9m) ($17.4m) ($28.7m)
Change In Accrued Expense $3.0m ($2.1m) ($8.7m)
Change In Income Tax Payable $17.5m $14.7m $435k
Change In Inventory $392.1m $141.9m $10.5m
Change In Other Current Assets ($24.1m) $91.5m $27.0m
Change In Other Current Liabilities ($5.7m) $25.9m $37.9m
Change In Other Working Capital $3.2m ($675k) $12.2m
Change In Payable ($75.3m) ($6.8m) ($36.1m)
Change In Payables And Accrued Expense ($72.3m) ($8.8m) ($44.7m)
Change In Receivables ($82.7m) $66.9m ($26.8m)
Change In Tax Payable $17.5m $14.7m $435k
Change In Working Capital $210.5m $223.1m $16.1m
Changes In Account Receivables ($25.7m) $44.7m $7.5m
Changes In Cash ($622.4m) ($50.3m) ($214.2m)
End Cash Position $435.5m $383.8m $171.0m
Financing Cash Flow ($737.8m) ($261.1m) ($265.8m)
Free Cash Flow $154.3m $95.0m $11.0m
Gain Loss On Investment Securities ($14.2m) ($34.5m) $82.6m
Gain Loss On Sale Of Business ($172.3m) ($259.2m) ($267.8m)
Gain Loss On Sale Of PPE $1.6m $5.9m $7.4m
Investing Cash Flow ($89.7m) $55.0m ($27.8m)
Issuance Of Capital Stock $0 $0 $3k
Net Business Purchase And Sale $0 $0
Net Foreign Currency Exchange Gain Loss $18.8m $22.3m $41.2m
Net PPE Purchase And Sale ($50.8m) ($60.8m) ($68.4m)
Operating Gains Losses ($166.1m) ($265.5m) ($136.5m)
Other Non Cash Items ($499.3m) ($83.7m) ($25.3m)
Provisionand Write Offof Assets $39k $4.3m ($437k)
Purchase Of Business $0 $0
Purchase Of PPE ($50.8m) ($60.8m) ($68.4m)
Stock Based Compensation $3.2m $5.9m $1.8m
Adjustments For Decrease Increase In Trade Account Receivable ($6.7m) $3.4m $127.4m ($25.7m) $255.3m $7.5m ($35.9m)
Adjustments For Increase Decrease In Trade Account Payable $11.2m $10.0m $4.1m ($57.9m) ($134.4m) ($28.7m) $4.6m
General And Administrative Expense $34.9m $38.8m $46.9m $56.0m $65.8m $65.5m $67.5m
Goodwill $1.4m $1.6m
Proceeds From Borrowings Classified As Financing Activities $217.6m $448.1m $443.6m
Proceeds From Issuing Shares $3k
Repayments Of Borrowings Classified As Financing Activities $128.0m $350.9m $284.4m
Profit or Loss $126.3m $177.1m $317.6m $520.1m $268.5m $226.9m $138.0m
Net cash flows from operating activities $65.1m ($2.3m) $51.3m $69.0m $151.2m $205.2m $155.7m $79.4m $71.5m
Residual value of property, plant and equipment and intangible assets disposed $1.9m $433k $433k $3.1m $6.3m $1.6m $5.9m $7.4m $11.6m
Acquisition of property, plant and equipment and intangible assets $1.9m $433k ($43.7m) ($25.1m) ($18.7m) ($50.8m) ($60.8m) ($68.4m) ($80.0m)
Capital Expenditure ($50.8m) ($60.8m) ($68.4m)
Cash acquired in business combination ($164.2m) $12k
Net Investment Purchase And Sale ($38.9m) $115.8m $40.6m
Sale Of Investment $115.8m $40.6m
Net cash flows used in investing activities ($13.5m) ($65.7m) ($21.3m) ($29.3m) ($214.0m) ($89.7m) $55.0m ($27.8m) ($38.9m)
Cash flows from financing activities:
Issuance Of Debt $60.4m $217.6m $448.1m
Long Term Debt Issuance $60.4m $217.6m $448.1m
Net Issuance Payments Of Debt ($236.1m) $89.6m $97.1m
Net Long Term Debt Issuance ($236.1m) $89.6m $97.1m
Long Term Debt Payments ($296.6m) ($128.0m) ($350.9m)
Repayment Of Debt ($296.6m) ($128.0m) ($350.9m)
Common Stock Issuance $0 $0 $3k
Net Common Stock Issuance $0 $0 $3k
Dividends paid ($32.0m) ($13.0m) ($41.0m) ($50.0m) ($42.0m) ($460.0m) ($320.0m) ($319.1m) ($156.0m)
Cash Dividends Paid ($460.0m) ($320.0m) ($319.1m)
Dividends Paid Classified As Financing Activities $13 $41 $42 $460 $320 $319 $156
Dividends Paid Ordinary Shares Per Share $1.51 $0.75
Net cash flows from (used in) financing activities ($61.9m) $125.4m ($27.6m) $18.5m $954.9m ($737.8m) ($261.1m) ($265.8m) ($60.7m)
Effect of exchange rate variation on cash and cash equivalents $3.1m ($138k) $6.2m ($4.0m) ($1.3m) ($1.4m) $1.3m $28k
Effect Of Exchange Rate Changes ($1.3m) ($1.4m) $1.3m
Increase/decrease in cash and cash equivalents ($10.4m) $57.5m $2.5m $58.2m $892.1m ($622.4m) ($50.3m) ($214.2m) ($28.1m)
Cash and cash equivalents at beginning of year $43.8m $104.3m $106.6m $171.0m $1.1b $435.5m $383.8m $171.0m $142.9m
Change In Cash Supplemental As Reported ($622.4m) ($50.3m) ($214.2m)
Interest paid on loans, leases, financing and debentures ($6.3m) ($10.3m) ($4.0m) ($86.0m) ($16.5m) ($41.7m) ($30.7m) ($43.9m) ($63.9m)
Interest Paid Classified As Financing Activities ($6.3m) ($10.3m) ($4.0m) ($86.0m) ($16.5m) ($41.7m) $30.7m $43.9m $63.9m
Taxes Refund Paid ($28.7m) ($46.0m) ($23.0m)

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.