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Financial statements

Nvni Group Ltd financial statements

Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data Nvni Group Ltd files with the SEC in its annual reports.

In BRL millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2023FY2023FY2024
Revenue89.9125169193
Cost of revenue35.852.866.170.8
Gross profit5471.7103123
Research and development0.050.01
Selling, general and administrative5653.393.257.7
General and administrative1.761.777.4617.5
Operating income-31.4-95.7-18916.5
Interest expense43.133.662.3
Interest income0.5816.97.17
Pre-tax income-73.9-112-244-68.7
Income tax3.841.783.569.5
Income from continuing operations-77.711424878.2
Net income to minority interests0.26.857.96
Net income77.711425586.2
EPS, basic-4.86-6.48-10.73-2.58
EPS, diluted-4.86-6.48-10.73-2.58

Balance sheet

FY2021FY2023FY2023FY2024
Cash and equivalents10.98.0211.418
Total current assets20.362.268.3
Property, plant and equipment2.933.994.48
Lease right-of-use assets2.461.441.441.79
Goodwill200204186
Intangible assets139137134
Total assets367420405
Short-term debt1.144.96
Total current liabilities332371417
Lease liabilities0.610.781.12
Total liabilities462473517
Retained earnings-447-530
Shareholders' equity-98.8-58-120
Minority interests3.854.338.87
Total equity-36.8-95-53.6-112
Total liabilities and equity367420405

Cash flow statement

FY2021FY2023FY2023FY2024
Net income-77.7-114-248-78.2
Cash from operations-6.7314.22.8138.6
Capital expenditures-1.09-1.33-3.57-1.83
Cash from investing-94.8-4.32-12.2-16.1
Debt issued73.78.7518.69.06
Debt repaid-11-10.1-9.45-17.9
Stock issued35.729.113.8
Cash from financing111-12.812.8-15.9
Net change in cash9.25-2.893.386.64
Free cash flow-7.8112.9-0.7636.8
Income taxes paid4.956.649.6212.9

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Gross margin63.4%Gross profit / revenue.
Operating margin8.5%Operating income / revenue.
Pre-tax margin-35.5%Pre-tax income / revenue.
Net margin44.6%Net income / revenue.
FCF margin19.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin20.0%Cash from operations / revenue.
Return on assets (ROA)20.9%Net income / average total assets.
SG&A / revenue29.9%Selling, general and administrative expense / revenue.
Capex / revenue0.9%Capital expenditures / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y14.4%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y29.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y19.1%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y31.4%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y-66.2%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y3.5%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y1,273.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-3.4%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.16xCurrent assets / current liabilities.
Quick ratio0.04x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.04x(Cash + short-term investments) / current liabilities.
Liabilities / assets127.5%Total liabilities / total assets.
Working capital-R$348.3MCurrent assets - current liabilities.
Goodwill and intangibles / assets78.8%(Goodwill + intangible assets) / total assets.
Tangible book value-R$439.9MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.47xRevenue / average total assets.
Fixed asset turnover45.6xRevenue / average property, plant and equipment.
FCF conversion42.6%Free cash flow / net income, when net income is positive.
Capex / operating cash flow4.7%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted-R$2.58Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-R$2.58Net income per basic share, as reported (split-adjusted).
What was Nvni Group Ltd's revenue in fiscal 2024?

Nvni Group Ltd reported revenue of R$193.3M for fiscal 2024, 14.4% higher than the year before.

Was Nvni Group Ltd profitable in fiscal 2024?

Yes. Net income was R$86.2M, a net margin of 44.6%.

How much free cash flow did Nvni Group Ltd generate in fiscal 2024?

Cash from operations of R$38.6M minus capital expenditures of R$1.8M left free cash flow of R$36.8M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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