PagSeguro Digital Ltd.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Other Adjustments To Reconcile Profit Loss $18.5m $103.7m $6.4m ($1.8m) $1.2m
Total adjustments to reconcile profit (loss) ($2.0b) $45.2m $1.9b ($93.7m) $932.5m $1.5b ($5.1b) $4.4b
Depreciation and amortization $31.2m $51.6m $95.4m $128.3m $376.3m $768.6m $1.1b $1.4b $1.6b $1.8b
Adjustments For Share-Based Payments $264.2m $93.4m $122.9m $370.6m $127.4m $144.6m $178.7m
Adjustments For Income Tax Expense ($84.3m) ($4.6m) $0
Loss on disposal of property, equipment, intangible, inventories and investment assets $9.4m $19.5m $28.4m $270.9m $296.0m $207.5m $182.7m
Interest income and expense accrued, net $5.5m $660k $1k ($105.4m) $17.2m $230.6m $592.1m $585.9m $1.1b $2.2b
Additional Financial Items
Adjustments For Decrease Increase In Trade Account Receivable ($784.0m) ($2.1b) ($5.0b) ($3.1b) ($5.6b) ($9.3b) ($17.9b) ($10.5b) ($21.4b)
Adjustments For Finance Costs $5.5m $660k $1k ($105.4m) $592.1m $585.9m $1.1b
Adjustments For Increase Decrease In Trade Account Payable $25.4m $29.5m $72.6m $90.0m $72.3m $243.6m ($133.8m) $63.5m $148.6m
Increase Decrease In Working Capital $63.3m
Interest Received Classified As Operating Activities $146.3m $208.6m $394.6m $522.5m $266.7m $1.1b $2.7b $2.6b $1.8b
Payments Of Lease Liabilities Classified As Financing Activities $15.1m $18.2m $17.0m $18.6m
Payments To Acquire Or Redeem Entitys Shares $44.8m $258.0m $291.4m $399.4m $784.5m
Proceeds From Borrowings Classified As Financing Activities $199.4m $0 $1.0b $250.0m $300.0m $8.9b
Purchase Of Intangible Assets Classified As Investing Activities ($70.4m) ($99.7m) $192.0m $365.1m $523.8m $779.6m $1.0b $1.0b $1.2b
Repayments Of Borrowings Classified As Financing Activities $0 ($199.5m) $0 $1.2b $100.0m $4.7b
Profit before income taxes $155.4m $683.5m $1.2b $1.9b ($1.8b) $1.5b $1.8b $2.0b $2.4b $2.5b
Chargeback $426.7m $345.8m $251.6m
Credit loss allowance expenses $109.3m $110.3m $129.3m
Accrual of provision for contingencies, net $59.2m $45.7m $141.7m
Share based long term incentive plan (LTIP) $0 $264.2m $93.4m $122.9m $370.6m $127.4m $144.6m $178.7m $112.1m
Loss (gain) on non-realized derivative financial instruments, net $1.0m $52.8m ($20.6m)
Other (income) cost, net $20.1m ($105.4m) $18.5m $103.7m $6.4m ($1.8m) $1.2m ($942k)
Accounts receivable ($784.0m) ($2.1b) ($5.0b) ($3.1b) ($5.6b) ($9.3b) ($17.9b) ($10.5b) ($21.4b) ($5.1b)
Credit portfolio ($317.6m) ($1.3b) ($1.2b)
Compulsory reserves ($1.3b) ($1.9b) $1.1b
Inventories $20.2m ($40.6m) ($47.0m) $14.2m $31.6m ($132.4m) $36.3m ($20.3m) $5.2m $0
Recoverable taxes ($206.2m) ($36.6m) $154.3m ($59.9m) ($167.3m) ($81.2m)
Other receivables $17.2m ($23.5m) $773k ($68.0m) ($78.7m) ($62.1m) $26.1m ($9.8m) ($101.6m) ($112.2m)
Deferred revenue $0 $68.5m $145.0m ($33.7m) ($36.3m) $2.1m ($756k) ($35.4m)
Other liabilities $13.5m ($2.0m) ($7.3m) $60.6m $67.7m ($17.3m) $68.3m $8.4m $58.4m ($77.9m)
Payables to third parties $620.9m $1.8b $1.2b $1.0b $4.2b $2.9b $4.8b $3.4b $1.5b ($711.2m)
Checking accounts $8.9b $2.5b $343.1m ($630.6m)
Obligations to FIDC quota holders $100.0m $0 $1.0b ($50.6m)
Trade payables $25.4m $29.5m $72.6m $90.0m $72.3m $243.6m ($133.8m) $63.5m $148.6m ($53.9m)
Receivables from (payables to) related parties ($214.5m) ($64.4m) $112.8m ($8.6m) $38.2m $471.6m $9.8m ($191.8m) $583.5m ($344.9m)
Banking issuances $0 $0 $758.0m $2.3b $9.0b $4.9b $9.0b $4.6b
Salaries and social security charges $39.3m $32.9m $7.6m ($8.1m) $33.1m $51.5m $57.4m ($19.1m)
Taxes and contributions $3.9m ($3.1m) $31.8m ($1.5m) ($34.4m) ($11.5m) $25.8m $127.3m ($95.4m) ($165.6m)
Provision for contingencies ($42k) $486k ($1.8m) ($4.8m) ($1.1m) ($17.8m) ($24.2m) ($28.7m) ($35.3m) ($54.8m)
Amount paid on acquisitions, net of cash acquired ($22.2m) ($1.8m) ($17.7m) ($345.6m) ($43.4m) $0 ($31.3m) $0 $0
Purchases of property and equipment ($2.0m) ($7.9m) ($61.6m) ($328.3m) ($1.5b) ($972.3m) ($1.1b) ($951.6m) ($1.1b) ($1.0b)
Purchases and development of intangible assets ($70.4m) ($99.7m) ($192.0m) ($365.1m) ($523.8m) ($779.6m) ($1.0b) ($1.0b) ($1.2b) ($1.2b)
Redemption (acquisition) of financial investments $206.2m $132.1m $211.1m $0 $530.7m $324.2m ($48.1m) ($684.1m) $490.6m ($22.9m)
Additions from borrowings $199.4m $0 $0 $1.0b $250.0m $300.0m $8.9b $6.2b
Payment of borrowings ($199.5m) $0 $0 $0 ($1.2b) ($100.0m) ($4.7b) ($8.5b)
Acquisition of treasury shares ($39.5m) ($1.7m) ($44.8m) ($258.0m) ($291.4m) ($399.4m) ($784.5m) ($1.3b)
Payment of leases $0 $0 ($15.1m) ($18.2m) ($17.0m) ($18.6m) ($19.6m)
Derivative financial instruments, net $0 $0 $6.0m $22.3m $1.0m $19.5m ($60.5m)
Profit or Loss $127.8m $478.8m $910.4m $1.4b $1.3b $1.2b $1.5b $1.7b $2.1b
CASH FLOWS FROM INVESTING ACTIVITIES
Cash flows from financing activities:
Dividends paid ($239)
Dividends Paid Ordinary Shares Per Share $0.00 $0.91
Distribution of dividends ($54.3m) $0 $0 ($617.1m)
NET CASH PROVIDED (USED IN) BY FINANCING ACTIVITIES $199.4m ($259.6m) $4.5b ($17.9m) ($55.1m) $727.2m ($1.3b) ($226.0m) $3.3b ($4.3b)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS $73.1m ($13.2m) $2.7b ($1.4b) $236.1m $154.3m $34.7m $1.1b ($2.0b) $929.8m
Cash and cash equivalents at the beginning of the year $80.0m $66.8m $2.8b $1.4b $1.6b $1.8b $1.8b $2.9b $927.7m $1.9b
Interest Paid Classified As Financing Activities ($9.2m) $0 $1.1b $56.9m $9.6m $62.5m $3.4b
Interest Paid Classified As Operating Activities $0 ($9.2m) $0 $1.1b $2.7b $2.6b $62.5m $3.4b
Income Taxes Paid Refund Classified As Operating Activities $8.6m $8.1m $22.9m ($88.2m) $34.4m $11.5m ($25.8m) ($127.3m) $95.4m ($187.9m)

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