Arandu Investimentos S.a · BMFBOVESPA:ARND3
Arandu Investimentos — 4Q24 Earnings Presentation
14 slides from Arandu Investimentos's earnings presentation, January 2026
Slide 1: 4Q24 Results
d ARANDU —INVESTIMENTOS — 4Q24 | January, 2026 RESULTS
Slide 2: Executive Summary
Executive Summary Management focused its actions on strengthening corporate governance, enforcing disciplined capital allocation, and strategically repositioning the Company as an investment holding, with a long-term emphasis on sustainable value creation. In 2024, the Company completed the segregat
Slide 3: 4Q24 Highlights
4Q24 HIGHLIGHTS NET REVENUE GROSS PROFIT R$ 60.1mm R$ 51.0mm [-3% vs 2023] [-8% vs 2023] [2023: R$ 61.7mm] [Gross Margin: 84.4% 2024 | 85.0% 2023] CASH POSITION NET PROFIT R$ 206mm R$ 33.7mm [vs R$ 276 mm dec/23] [2023: R$3.7mm] 3
Slide 4: Gross Revenue
GROSS REVENUE Gross Revenue [R$ million] -3% 71.575 69.716 -7% 16.728 15.495 4Q23 4Q24 2023 2024 4
Slide 5: Net Revenue and Gross Profit
NET REVENUE AND GROSS PROFIT The variation was directly impacted by the Company's new policy of recognizing continuous improvements applied to the platform as an expense. Net Revenue Gross Profit [R$ million] [R$ million and % of Net Revenue] -6% -3% +2% -8% 14,4 13,6 61,7 60,1 11,5 11,7 55,2 51,0 4
Slide 6: Gross Profit
GROSS PROFIT Gross Profit [R$ million and % of Net Revenue] -8% 55,2 51,0 89,4% 84,8% +2% 11,5 11,7 86,0% 79,9% 4Q23 4Q24 2023 2024 6
Slide 7: Commercial and Marketing Expenses
COMMERCIAL AND MARKETING EXPENSES In 4Q24, selling and marketing expenses Commercial and Marketing Expenses totaled R$ 6.3 million, representing a 5% [R$ million] increase compared to 4Q23, driven by specific tactical adjustments throughout the -12% quarter. 28.356 On an annual basis, expenses amoun
Slide 8: General & Administrative Expenses
GENERAL & ADMINISTRATIVE EXPENSES General & Administrative Expenses In 4Q24, general and administrative expenses [R$ million] totaled R$ 12.9 million, representing a 73% increase compared to 4Q23, when they amounted to R$ 7.5 million, reflecting specific effects concentrated in the quarter. +9% 50,5
Slide 9: Net Profit
NET PROFIT Net Profit [R$ million] In 4Q24, the Company reported net income of R$ 20.4 million, compared to a break-even result in 4Q23, reflecting a significant improvement in 33,7 performance on a quarterly basis. On an annual basis, net income totaled R$ 33.7 million in 2024, compared to R$ 3.7 m
Slide 10: Lucro Líquido (Net Profit)
LUCRO LÍQUIDO Net Profit [R$ million] 20,4 6,6 4,2 3,8 2,9 1,5 0,0 -2,1 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 10
Slide 11: Cash Position
CASH POSITION Cash and investments [R$ million] The evolution of the cash position throughout 2024, compared to December 31, 2023, predominantly reflects the performance of the financial investments held by the Company, whose returns contributed to strengthening liquidity -72 during the year. 290 28
Slide 12: EBITDA
EBITDA EBITDA and Adjusted EBITDA [R$ million] EBITDA Adjusted EBITDA 27,6 +54,0 -26,3 -27,9 -8,5 2023 2024 -36,4 2023 2024 12
Slide 13: EBITDA and Adjusted EBITDA Reconciliation
EBITDA EBITDA EBITDA and and Adjusted Adjusted EBITDA EBITDA [R$ [R$ million] million] Reconciliation 2024 Reconciliation 2023 27,6 0,0 0,0 -26,3 -64,0 -36,4 -1,6 -27,9 EBITDA 2024 Stock Non Recurring Adjusted EBITDA 2023 Stock Non Recurring EBITDA Option Plan Expenses EBITDA 2024 Option Plan Expens
Slide 14: Arandu Investimentos
d ARANDU —INVESTIMENTOS —