$BAK

BRASKEM SA

CIK:0001071438|SEC Filings

Statement of consolidated profit or loss - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Net revenue	R$ 70,717	R$ 77,411	R$ 70,569
Cost of products sold	(69,161)	(71,414)	(67,548)
Gross profit	1,556	5,997	3,021
Income (expenses)
Selling and distribution	(2,067)	(1,991)	(1,916)
Reversal of (loss for) impairment of trade accounts receivable and others from clients	(125)	108	(83)
General and administrative	(2,615)	(2,639)	(2,472)
Research and development	(460)	(463)	(383)
Results from equity-accounted investees	9	(21)	7
Other income	3,213	978	1,769
Other expenses	(1,318)	(3,048)	(2,735)
(Loss) before financial results and taxes	(1,807)	(1,079)	(2,792)
Financial results
Financial expenses	(6,802)	(6,853)	(5,589)
Financial income	2,290	1,719	1,678
Derivatives and exchange rate variations, net	3,474	(11,520)	511
(Loss) before income tax	(2,845)	(17,733)	(6,192)
Income taxes	(8,116)	5,681	1,302
Loss for the year	(10,961)	(12,052)	(4,890)
Attributable to:
Company's shareholders	(9,880)	(11,320)	(4,579)
Non-controlling interest in subsidiaries	(1,081)	(732)	(311)
Loss for the year	R$ (10,961)	R$ (12,052)	R$ (4,890)
Common Shares [Member]
Loss per share - R$
Earnings per share - basic	R$ (12.3926)	R$ (14.1998)	R$ (5.7458)
Earnings per share - diluted	(12.3926)	(14.1998)	(5.7458)
Class A Preferred Shares [Member]
Loss per share - R$
Earnings per share - basic	(12.3926)	(14.1998)	(5.7458)
Earnings per share - diluted	(12.3926)	(14.1998)	(5.7458)
Class B Preferred Shares [Member]
Loss per share - R$
Earnings per share - basic	(12.3926)	(14.1998)	(5.7458)
Earnings per share - diluted	R$ (12.3926)	R$ (14.1998)	R$ (5.7458)

Statement of consolidated cash flow - BRL (R$) R$ in Millions	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Statement of cash flows [abstract]
Loss before income tax	R$ (2,845)	R$ (17,733)	R$ (6,192)
Adjustments for:
Depreciation and amortization	4,673	4,950	5,206
Results from equity-accounted investees	(9)	21	(7)
Interest and foreign exchange gain	1,115	17,555	2,683
Provisions, net	431	178	(195)
Industrial transformation in Alagoas	781
Provision - geological event in Alagoas	320	2,123	2,307
Gain on the sale of subsidiary Cetrel	(24)	(424)
Loss (reversal) for impairment of trade accounts receivable and others	125	(108)	83
PIS and COFINS credits	(3,825)
Impairment Braskem Idesa	1,446
Provision for impairment and loss on sale of property, plant and equipment	(6)	212	196
Adjustments for reconciliation of profit	2,182	6,774	4,081
Changes in operating working capital
Financial investments	614	3,325	(2,279)
Trade accounts receivable	(240)		72
Inventories	2,939	(181)	1,811
Taxes recoverable	1,181	183	282
Other receivables	(613)	426	(216)
Trade payables	(2,343)	384	1,950
Taxes payable	(177)	(311)	(209)
Sundry provisions	(246)	(679)	(476)
Geological event in Alagoas	(2,594)	(2,052)	(2,686)
Other payables	(261)	(538)	(186)
Cash generated from operating activities	442	7,331	2,144
Interest paid	(4,427)	(4,261)	(3,550)
Income taxes paid	(215)	(635)	(866)
Net cash generated from (used in) operating activities	(4,200)	2,435	(2,272)
Proceeds from the sale of fixed and intangible assets		56	72
Proceeds from the sale of subsidiaries	171	203
Dividends received	31	17	11
Additions to investments	(47)		(78)
Acquisitions to property, plant and equipment and intangible assets	(3,092)	(3,761)	(4,530)
Acquisitions to right of use under construction	(39)
Financial investments	(79)
Proceeds from sale of investment fund units	108
Net cash (used) in investing activities	(2,947)	(3,485)	(4,525)
Short-term and Long-term debt
Issued	5,453	5,617	10,991
Payments	(1,685)	(4,994)	(2,155)
Braskem Idesa borrowings
Issued	972	1,094	1,233
Payments	(670)	(276)	(576)
Lease	(873)	(1,004)	(1,209)
Dividends paid		(6)	(7)
Proceeds from the sale of investments of non-controlling interest			316
Proceeds from non-controlling capital contributions	(22)	38	280
Net cash generated from financing activities	3,175	469	8,873
Exchange variation on cash of foreign subsidiaries	(513)	1,380	(355)
Increase (decrease) in cash and cash equivalents	(4,485)	799	1,721
Represented by
Cash and cash equivalents at the beginning of the year	14,986	14,187	12,466
Cash and cash equivalents at the end of the year	10,501	14,986	14,187
Increase (decrease) in cash and cash equivalents	R$ (4,485)	R$ 799	R$ 1,721

Statement of consolidated financial position - BRL (R$) R$ in Millions	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	R$ 10,501	R$ 14,986
Financial investments	1,336	1,786
Trade accounts receivable	3,455	3,562
Inventories	10,421	13,688
Taxes recoverable	2,703	1,372
Recoverable income taxes	496	782
Derivatives	365	73
Other receivables	1,171	788
Total	30,448	37,037
Non-current assets
Taxes recoverable	3,562	1,758
Recoverable income taxes	225	295
Deferred income tax and social contribution	1,557	13,882
Derivatives	501	99
Other receivables	566	543
Investments	494	438
Property, plant and equipment	37,579	40,417
Intangible assets	3,063	3,387
Right-of-use assets	3,884	3,719
Total	51,431	64,538
Total assets	81,879	101,575
Current liabilities
Trade payables	13,177	16,883
Borrowings and debentures	8,268	2,278
Braskem Idesa borrowings	12,504	857
Derivatives	331	212
Payroll and related charges	810	1,033
Taxes payable	475	625
Income taxes payable	3	243
Sundry provisions	711	619
Geological event in Alagoas	1,107	2,436
Lease	902	1,000
Other payables	1,930	2,086
Total	40,218	28,272
Non-current liabilities
Borrowings and debentures	43,553	50,954
Braskem Idesa borrowings	1,803	14,277
Derivatives	497	101
Taxes payable	62	264
Loan from non-controlling shareholders of Braskem Idesa	1,037	1,050
Deferred tax liabilities	1,469	1,307
Post-employment benefits	506	551
Legal provisions	922	845
Sundry provisions	1,213	1,352
Geological event in Alagoas	2,396	3,134
Lease	3,249	3,306
Other payables	1,456	440
Total	58,163	77,581
Shareholders' equity
Capital	8,043	8,043
Capital reserve and treasury shares	11	13
Additional paid in capital	(488)	(488)
Other comprehensive income	189	1,684
Accumulated losses	(23,902)	(14,034)
Total attributable to the Company's shareholders	(16,147)	(4,782)
Non-controlling interest in subsidiaries	(355)	504
Total	(16,502)	(4,278)
Total liabilities and shareholders' equity	R$ 81,879	R$ 101,575