Afya Limited (AFYA) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 2.2B | 1.94B | 1.76B | 1.88B | 1.88B | 1.59B | 1.48B | 1.43B | 1.26B | 1.2B | 1.42B | 284.88M | 255.47M | 310.18M | 224.44M | 219.92M | 258.89M | 216.67M | 263.1M | 362.27M |
| Cash & Short-Term Investments | 1.32B | 1.12B | 996.83M | 1.1B | 1.15B | 911.01M | 836.88M | 723.41M | 611.08M | 553.03M | 822.01M | 153.65M | 142.54M | 207.03M | 132.31M | 117.84M | 166.13M | 134.39M | 190.67M | 284.56M |
| Cash Only | 1.32B | 1.12B | 996.83M | 1.1B | 1.15B | 911.01M | 836.88M | 723.41M | 611.08M | 553.03M | 822.01M | 153.65M | 142.54M | 207.03M | 132.31M | 117.84M | 166.13M | 134.39M | 190.67M | 283.93M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 628.16K |
| Accounts Receivable | 815.26M | 753.47M | 716.92M | 721.07M | 669.02M | 621.62M | 552.38M | 654.23M | 586.84M | 590.19M | 543.88M | 116.3M | 101.09M | 91.03M | 82.82M | 90.71M | 83.39M | 72.52M | 66.2M | 71.52M |
| Days Sales Outstanding | 71.04 | 72.97 | 71.24 | 68.79 | 62.03 | 63.61 | 65.98 | 69.72 | 66.59 | 71.47 | 41.97 | 13.88 | 12.18 | 13.69 | 13.75 | 13.24 | 12.39 | 12.81 | 13.94 | 16.17 |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 235K | 344K | 653K | 1.38M | 4.5M | 1.68M | 1.96M | 2.31M | 2.31M | 2.9M | 2.92M | 2.12M | 1.67M | 1.7M |
| Days Inventory Outstanding | - | - | - | - | - | - | 0.08 | 0.14 | 0.34 | 0.93 | 0.99 | 0.58 | 0.78 | 0.9 | 1.1 | 1.21 | 1.21 | 0.87 | 0.86 | 1.07 |
| Other Current Assets | 65.37M | 62.92M | 48.52M | 62.81M | 57.3M | 57.15M | 86.73M | 56.51M | 61.72M | 58.91M | 51.99M | 13.25M | 9.89M | 9.8M | 7M | 8.48M | 6.46M | 7.64M | 4.57M | 4.5M |
| Total Non-Current Assets | 7.31B | 7.41B | 7.42B | 7.36B | 7.23B | 7.24B | 7.24B | 6.42B | 6.43B | 6.38B | 6.41B | 1.34B | 1.28B | 1.05B | 1.03B | 1.05B | 1.12B | 940.85M | 927.38M | 829.86M |
| Property, Plant & Equipment | 1.58B | 1.61B | 1.6B | 1.54B | 1.52B | 1.5B | 1.49B | 1.41B | 1.4B | 1.38B | 1.37B | 279.37M | 267.2M | 233.37M | 224.76M | 217.54M | 234.98M | 194.52M | 189.25M | 174.24M |
| Fixed Asset Turnover | 0.62x | 0.58x | 0.59x | 0.60x | 0.62x | 0.57x | 0.58x | 0.58x | 0.58x | 0.53x | 0.88x | 2.61x | 2.84x | 2.55x | 2.63x | 2.64x | 2.64x | 2.60x | 2.50x | 2.48x |
| Goodwill | 1.51B | 1.53B | 1.53B | 1.53B | 1.53B | 1.53B | 1.52B | 1.33B | 1.33B | 1.33B | 1.33B | 280.06M | 274.01M | 238.09M | 233.24M | 242.39M | 252.86M | 212.63M | 205.58M | 203.1M |
| Intangible Assets | 4B | 4.06B | 4.05B | 4.06B | 3.98B | 4.01B | 4.02B | 3.47B | 3.49B | 3.46B | 3.47B | 721.5M | 683.08M | 527.38M | 514.16M | 532.49M | 578.9M | 487.7M | 483.56M | 417.28M |
| Long-Term Investments | 91.04M | 81.46M | 56.31M | 53.52M | 53.13M | 54.44M | 55.37M | 52.84M | 52.11M | 51.83M | 53.28M | 19.81M | 19.75M | 18.27M | 16.66M | 16.05M | 16.74M | 13.63M | 14.76M | 15.41M |
| Other Non-Current Assets | 127.96M | 137.96M | 157.49M | 148.8M | 150.38M | 151.82M | 154.73M | 150.91M | 154.72M | 156.83M | 187.68M | 41.55M | 38.64M | 36.32M | 36.74M | 39.47M | 38.5M | 32.37M | 34.24M | 19.83M |
| Total Assets | 9.51B | 9.35B | 9.19B | 9.24B | 9.11B | 8.83B | 8.71B | 7.85B | 7.69B | 7.58B | 7.83B | 1.63B | 1.54B | 1.36B | 1.25B | 1.27B | 1.38B | 1.16B | 1.19B | 1.19B |
| Asset Turnover | 0.11x | 0.10x | 0.10x | 0.10x | 0.10x | 0.10x | 0.10x | 0.10x | 0.11x | 0.09x | 0.15x | 0.45x | 0.49x | 0.45x | 0.46x | 0.45x | 0.45x | 0.42x | 0.38x | 0.36x |
| Asset Growth % | 4.34% | 5.93% | 5.43% | 17.66% | 18.48% | 16.42% | 11.27% | 382.52% | 400.01% | 456.2% | 526.49% | 28.34% | 11.39% | 17.8% | 5% | 6.35% | 57.19% | -75.85% | 65.77% | 70.01% |
| Total Current Liabilities | 1.23B | 883.6M | 1.8B | 2.01B | 1.32B | 1.14B | 925.18M | 974.36M | 981.92M | 1.06B | 1.21B | 242.68M | 235.57M | 171.54M | 180.59M | 165.58M | 173.85M | 137.61M | 121.03M | 140.05M |
| Accounts Payable | 132.49M | 123.52M | 249.13M | 333.29M | 321.67M | 128.08M | 377.11M | 368.53M | 367.56M | 462.22M | 468.15M | 17.13M | 14.25M | 13.54M | 11.63M | 12.33M | 12.01M | 10.61M | 8.63M | 8.27M |
| Days Payables Outstanding | 37.31 | 48.43 | 78.82 | 86.96 | 71.61 | 75.65 | 105.84 | 106.38 | 140.09 | 147.74 | 77.45 | 5.02 | 5.05 | 4.89 | 5.09 | 5.05 | 5.45 | 4.4 | 4.32 | 5.03 |
| Short-Term Debt | 185.28M | 116.38M | 916.83M | 1.22B | 373.27M | 363.55M | 30.05M | 163.5M | 161.68M | 179.25M | 237.37M | 58.87M | 57.18M | 45.43M | 56.51M | 52.72M | 39.08M | 30.19M | 9.59M | 41.91M |
| Deferred Revenue (Current) | 149.26M | 157.96M | 147.04M | 108.86M | 161.26M | 0 | 154.76M | 120.25M | 156.58M | 153.49M | 137.66M | 25.26M | 32.68M | 25.2M | 20.08M | 17.78M | 23.47M | 20.57M | 16.15M | 15M |
| Other Current Liabilities | 405.76M | 155.74M | 293.69M | 256.46M | 242.99M | 361.45M | 273.59M | 240.52M | 218.08M | 195.07M | 258.65M | 89.5M | 89.02M | 55.05M | 49.97M | 45M | 64.49M | 50.58M | 54.85M | 50.56M |
| Current Ratio | 1.78x | 2.20x | 0.98x | 0.94x | 1.42x | 1.39x | 1.60x | 1.47x | 1.28x | 1.14x | 1.18x | 1.17x | 1.08x | 1.81x | 1.24x | 1.33x | 1.49x | 1.57x | 2.17x | 2.59x |
| Quick Ratio | 1.78x | 2.20x | 0.98x | 0.94x | 1.42x | 1.39x | 1.60x | 1.47x | 1.28x | 1.14x | 1.18x | 1.17x | 1.08x | 1.79x | 1.23x | 1.31x | 1.47x | 1.56x | 2.16x | 2.57x |
| Cash Conversion Cycle | - | - | - | - | - | - | -39.77 | -36.51 | -73.16 | -75.33 | -34.49 | 9.44 | 7.9 | 9.7 | 9.77 | 9.4 | 8.15 | 9.28 | 10.49 | 12.21 |
| Total Non-Current Liabilities | 3.55B | 3.58B | 2.6B | 2.59B | 3.35B | 3.38B | 3.64B | 2.86B | 2.85B | 2.88B | 3.08B | 670.11M | 638.25M | 576.48M | 482.62M | 511.58M | 566.33M | 481.31M | 508.97M | 450.87M |
| Long-Term Debt | 1.97B | 1.99B | 996.84M | 996.97M | 1.84B | 1.83B | 2.12B | 1.62B | 1.62B | 1.62B | 1.72B | 358.93M | 341.31M | 329.13M | 219.73M | 230.03M | 273.94M | 234.18M | 261.14M | 281.15M |
| Capital Lease Obligations | 1.01B | 1.01B | 1.01B | 962.13M | 941.42M | 932.76M | 929.65M | 880.62M | 862.51M | 837.67M | 833.02M | 169.27M | 163.1M | 139.6M | 139.32M | 136.38M | 148.5M | 123.72M | 119.61M | 100.29M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 570.89M | 578.84M | 595.11M | 631.06M | 566.67M | 614.4M | 591.93M | 353.36M | 367.92M | 423.71M | 521.11M | 141.9M | 133.84M | 107.76M | 123.57M | 145.16M | 143.88M | 123.4M | 128.22M | 69.43M |
| Total Liabilities | 4.78B | 4.46B | 4.4B | 4.6B | 4.67B | 4.52B | 4.56B | 3.83B | 3.83B | 3.94B | 4.28B | 912.78M | 873.82M | 748.02M | 663.21M | 677.16M | 740.18M | 618.92M | 630M | 590.92M |
| Total Debt | 3.16B | 3.12B | 2.97B | 3.23B | 3.2B | 3.17B | 3.12B | 2.71B | 2.69B | 2.68B | 2.83B | 587.07M | 561.59M | 514.15M | 415.56M | 419.13M | 461.52M | 388.09M | 390.34M | 423.35M |
| Net Debt | 1.85B | 1.99B | 1.98B | 2.13B | 2.05B | 2.26B | 2.28B | 1.98B | 2.07B | 2.12B | 2.01B | 433.43M | 419.06M | 307.12M | 283.25M | 301.29M | 295.4M | 253.7M | 199.67M | 139.42M |
| Debt / Equity | 0.67x | 0.64x | 0.62x | 0.70x | 0.72x | 0.74x | 0.75x | 0.67x | 0.70x | 0.73x | 0.80x | 0.82x | 0.85x | 0.84x | 0.71x | 0.71x | 0.72x | 0.72x | 0.70x | 0.70x |
| Debt / EBITDA | 6.64x | 11.26x | 7.99x | 8.49x | 6.90x | 10.32x | 9.76x | 8.60x | 7.29x | 10.79x | 10.71x | 2.36x | 1.90x | 2.55x | 2.09x | 1.90x | 1.89x | 2.49x | 2.74x | 3.30x |
| Net Debt / EBITDA | 3.87x | 7.20x | 5.32x | 5.60x | 4.41x | 7.36x | 7.14x | 6.30x | 5.63x | 8.56x | 7.59x | 1.74x | 1.42x | 1.52x | 1.43x | 1.36x | 1.21x | 1.63x | 1.40x | 1.09x |
| Interest Coverage | 2.91x | 2.36x | 2.49x | 2.43x | 3.65x | 2.20x | 2.47x | 3.13x | 16.11x | 9.36x | 9.55x | 8.72x | 10.76x | 9.42x | 10.14x | 11.30x | 14.31x | 10.00x | 8.52x | 8.10x |
| Total Equity | 4.73B | 4.89B | 4.79B | 4.64B | 4.44B | 4.31B | 4.15B | 4.02B | 3.86B | 3.64B | 3.55B | 714.39M | 664.33M | 615.59M | 586.78M | 590.71M | 640.68M | 538.6M | 560.49M | 601.22M |
| Equity Growth % | 6.45% | 13.41% | 15.29% | 15.29% | 15.15% | 18.32% | 16.98% | 462.97% | 480.6% | 491.79% | 504.83% | 20.94% | 3.69% | 14.29% | 4.69% | -1.75% | 21.99% | -80.99% | 14.3% | 24.12% |
| Book Value per Share | 52.46 | 53.71 | 52.42 | 50.58 | 45.67 | 47.49 | 45.48 | 44.11 | 39.65 | 40.20 | 39.13 | 7.91 | 7.33 | 6.84 | 6.48 | 6.53 | 7.01 | 5.75 | 5.94 | 6.38 |
| Total Shareholders' Equity | 4.69B | 4.85B | 4.75B | 4.6B | 4.4B | 4.27B | 4.11B | 3.98B | 3.81B | 3.6B | 3.5B | 703.73M | 654.3M | 605.87M | 577.41M | 581.04M | 629.62M | 529.29M | 551.16M | 591.07M |
| Common Stock | 16.79K | 16.99K | 17K | 17K | 17K | 17K | 17K | 17K | 17K | 17K | 17K | 3.52K | 3.35K | 3.22K | 3.14K | 3.25K | 3.58K | 3.05K | 3.12K | 3.39K |
| Retained Earnings | 2.55B | 2.63B | 2.46B | 2.31B | 2.13B | 2.01B | 1.86B | 1.74B | 1.58B | 1.38B | 1.29B | 248.72M | 220.31M | 190.33M | 173.45M | 164.92M | 160.13M | 113.34M | 107.61M | 106.28M |
| Treasury Stock | -368.21M | -305.86M | -240.14M | -230.85M | -271.75M | -273.95M | -276.94M | -279.85M | -297.49M | -299.15M | -310M | -65.25M | -60.14M | -57.76M | -56.38M | -58.31M | -50.8M | -27.4M | -8.17M | -5.2M |
| Accumulated OCI | 211.34M | 202.71M | 0 | 200.02M | 194.46M | 187.5M | 181.37M | 0 | 0 | 0 | 0 | 28.39M | 25.65M | 23.4M | 21.17M | 20.21M | 20.42M | 16.89M | 15.54M | 15.11M |
| Minority Interest | 41.14M | 39.37M | 40.52M | 40.4M | 40.66M | 40.63M | 41.2M | 41M | 42.7M | 41.51M | 50.67M | 10.66M | 10.03M | 9.72M | 9.37M | 9.67M | 11.05M | 9.31M | 9.33M | 10.15M |