$VINP

Vinci Compass Investments Ltd.

CIK:0001826286|SEC Filings

Consolidated Statement of Income - BRL (R$) R$ in Thousands	12 Months Ended
Consolidated Statement of Income - BRL (R$) R$ in Thousands	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Statements of Income
Net revenue from services rendered	R$ 977,403	R$ 600,779	R$ 454,420
General and administrative expenses	(725,434)	(411,975)	(252,264)
Operating profit	251,969	188,804	202,156
Finance income	145,381	86,871	121,809
Finance expenses	(134,249)	(112,225)	(54,580)
Finance income/(expense), net	11,132	(25,354)	67,229
Net profit/(loss) of investments accounted for using the equity method	(1,067)	(1,500)	0
Profit before income taxes	262,034	161,950	269,385
Income taxes	(42,740)	(45,977)	(49,926)
Profit for the year	219,294	115,973	219,459
Attributable to the shareholders of the parent company	217,579	118,202	220,608
Attributable to non-controlling interests	R$ 1,715	R$ (2,229)	R$ (1,149)
Basic earnings per share	R$ 3.43	R$ 2.14	R$ 4.02
Diluted earnings per share	R$ 3.21	R$ 2.08	R$ 3.85

Consolidated Statement of Cash Flows - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities
Profit before taxation	R$ 262,034	R$ 161,950	R$ 269,385
Adjustments to reconcile net income to cash flows from operations:
Depreciation and amortization	57,579	28,701	19,780
Investment income and exchange variation of financial instruments at fair value through profit or loss	(49,098)	(92,056)	(97,703)
Net foreign exchange on liabilities at amortized cost	(69,513)	136,374	(16,513)
Interest expense on loans and obligations	60,763	61,784	23,654
Gain/loss on remeasurement of contingent consideration	32,258	19,915	15,872
Net profit/(loss) of investments accounted for using the equity method	1,067	1,500	0
Share based payments	29,912	22,479	14,967
Financial result on lease agreements	15,248	7,757	9,109
Other adjustments	(610)	1,030	0
Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital	339,640	349,434	238,551
Changes in assets and liabilities
Accounts receivables	17,694	(18,156)	(43,187)
Taxes recoverable	38,268	(4,777)	2,152
Other assets	21,480	(65,690)	(20,990)
Trade payables	2,693	(3,370)	622
Accounts payable	(22,655)	3,648	(1,575)
Labor and social security obligations	(25,688)	15,110	11,527
Taxes and contributions payable	(47,674)	815	(780)
Purchases of financial instruments related to retirements plans	(74,535)	(293,281)	(84,933)
Contribution for retirements plans	76,176	279,771	82,734
Increase Decrease In Working Capital	(14,241)	(85,930)	(54,430)
Cash generated from operations	325,399	263,504	184,121
Income tax paid	(51,438)	(53,733)	(54,875)
Net cash inflow from operating activities	273,961	209,771	129,246
Cash flows from investing activities
Acquisition of a subsidiary, net of cash acquired	2,243	(223,068)	0
Purchases of property and equipment and additions to intangible assets	(39,929)	(19,317)	(36,738)
Purchase and sales of financial instruments at amortized cost	0	13,648
Purchase of financial instruments at fair value through profit or loss	(316,346)	(347,264)	(196,079)
Sales of financial instruments at fair value through profit or loss	467,336	357,006	455,781
Dividends received from joint ventures investments	3,415
Capital increase in joint ventures	(17,744)	(13,140)	0
Net cash (outflow) from investing activities	98,975	(232,135)	222,964
Cash flows from financing activities
Interest payments of loans and obligations	(52,640)	(47,934)	(11,975)
Principal payments of loans and obligations	(27,700)	(69,168)	(8,889)
Treasury shares acquisition paid, net of treasury shares sold	(51,101)	(90,288)	(62,769)
Lease payments, net of sublease received	(31,732)	(18,604)	(23,044)
Proceeds from loans and obligations	49,207	0	0
Issuance of convertible preferred shares	0	0	471,835
Dividends paid	(209,769)	(203,236)	(190,138)
Net cash (outflow) from financing activities	(323,735)	(429,230)	175,020
Net increase in cash and cash equivalents	49,201	(451,594)	527,230
Cash and cash equivalents at the beginning of the year	223,302	660,305	136,581
Foreign exchange variation of cash and cash equivalents in subsidiary	7,588	14,591	(3,506)
Cash and cash equivalents at the end of the year	R$ 280,091	R$ 223,302	R$ 660,305

Consolidated Balance Sheet - BRL (R$) R$ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	R$ 280,091	R$ 223,302
Cash and bank deposits	121,498	99,156
Financial instruments at fair value through profit or loss	153,729	120,492
Financial instruments at amortized cost	4,864	3,654
Financial instruments at fair value through profit or loss	1,534,471	1,531,036
Accounts receivable	214,706	227,951
Sub-leases receivable	0	1,758
Taxes recoverable	20,010	22,137
Other assets	70,168	55,273
Total current assets	2,119,446	2,061,457
Non-current assets
Financial instruments at fair value through profit or loss	151,615	140,824
Financial instruments at amortized cost	6,141	6,991
Accounts receivable	17,518	15,901
Sub-leases receivable	0	4,081
Taxes recoverable	1,225	704
Deferred taxes	47,393	31,346
Other assets	38,315	49,468
Total noncurrent asset other than capital assets	262,207	249,315
Investments accounted for using the equity method	65,796	55,081
Judicial deposits	43,999	0
Property and equipment	74,095	59,132
Right of use – Leases	141,226	102,117
Intangible assets	1,326,216	1,057,949
Total non-current assets	1,913,539	1,523,594
Total assets	4,032,985	3,585,051
Current liabilities
Trade payables	13,369	11,527
Leases	33,307	33,303
Accounts payable	38,101	38,667
Labor and social security obligations	199,422	182,071
Loans and obligations	93,862	45,220
Taxes and contributions payable	35,047	40,855
Total current liabilities	413,108	351,643
Non-current liabilities
Accounts payable	6	0
Leases	126,877	86,152
Labor and social security obligations	9,221	8,992
Loans and obligations	872,770	816,322
Deferred taxes	4,641	5,086
Provision for contingencies	44,446	0
Retirement plans liabilities	508,416	374,813
Total non-current liabilities	1,566,377	1,291,365
Total liabilities	1,979,485	1,643,008
Equity
Share capital	19	18
Additional paid-in capital	2,236,406	2,097,712
Treasury shares	(306,608)	(259,773)
Retained earnings	91,974	30,682
Other comprehensive income and other reserves	(43,013)	73,769
Equity attributable to owners of parent	1,978,778	1,942,408
Non-controlling interests	74,722	(365)
Total equity	2,053,500	1,942,043
Total liabilities and equity	R$ 4,032,985	R$ 3,585,051