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Condensed individual financial information of Companhia Paranaense de Energia - Copel (Tables) | 12 Months Ended
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Dec. 31, 2024
Individual Financial Information Of Companhia Paranaense De Energia - Copel |
Schedule of condensed statements of financial position |
ASSETS | 12.31.2024 | 12.31.2023
Current assets |  |
Cash and cash equivalents | 280,340 |  | 2,231,413 |
Bonds and securities | 95 |  | 93 |
Dividends receivables (39.5.3) | 2,644,431 |  | 1,942,406 |
Other current receivables | 301,929 |  | 2,431 |
Income tax and social contribution | 32,349 |  | 113,532 |
Prepaid expenses | 944 |  | 1,897 |
Receivable from related parties (39.5.1) | 4,754 |  | 54 |
| 3,264,842 |  | 4,291,826 |
Assets held for sale | — |  | 528,195 |
| 3,264,842 |  | 4,820,021 |
Noncurrent assets |  |
Other temporary investments | 15,894 |  | 31,728 |
Judicial deposits | 136,677 |  | 143,371 |
Other current receivables | 298,120 |  | 18 |
Income tax and social contribution | 79,504 |  | — |
Deferred tax assets | 136,536 |  | 359,485 |
Other noncurrent recoverable taxes | 42,126 |  | 41,078 |
Receivables from related parties (39.5.1) | — |  | 35,507 |
| 708,857 |  | 611,187 |
Investments (39.5.2) | 22,431,868 |  | 19,906,237 |
Property, Plant and Equipment, net | 7,248 |  | 8,424 |
Intangible Assets | 8,546 |  | 6,336 |
Right-of-use asset | 7,815 |  | 6,692 |
| 23,164,334 |  | 20,538,876 |
Total assets | 26,429,176 |  | 25,358,897 |
LIABILITIES | 12.31.2024 | 12.31.2023
Current liabilities |  |
Payroll, social charges and accruals | 20,805 |  | 30,608 |
Related parties (39.5.1) | 1,690 |  | 1,838 |
Suppliers (39.5.6) | 3,362 |  | 4,530 |
Income tax and social contribution | — |  | 183 |
Other taxes payable | 614 |  | 476 |
Dividends payable | 3,881 |  | 464,147 |
Post employment benefits | 4,348 |  | 3,842 |
Lease liability | 604 |  | 405 |
Other accounts payable | 369,395 |  | 15,136 |
Provisions for legal claims | — |  | 336,000 |
| 404,699 |  | 857,165 |
Noncurrent liabilities |  |
Payroll, social charges and accruals | 427 |  | — |
Related parties (39.5.1) | 5,851 |  | 5,851 |
Other taxes due | — |  | 4,030 |
Post employment benefits | 37,631 |  | 47,537 |
Lease liability | 7,761 |  | 6,681 |
Other accounts payable | 90,966 |  | 25,297 |
Provisions for legal claims (39.5.4) | 207,123 |  | 526,183 |
| 349,759 |  | 615,579 |
Equity |  |
Share capital | 12,821,758 |  | 12,821,758 |
Capital reserve | 5,595 |  | — |
Equity valuation adjustments | 517,408 |  | 307,050 |
Treasury shares | (50,044) |  | — |
Legal reserves | 1,766,110 |  | 1,625,628 |
Retained earnings | 9,363,866 |  | 9,000,506 |
Additional dividends proposed | 1,250,025 |  | 131,211 |
| 25,674,718 |  | 23,886,153 |
Total liabilities and equity | 26,429,176 |  | 25,358,897 |
Schedule of condensed statements of income |
| 12.31.2024 | 12.31.2023 | 12.31.2022
Operating revenues (expenses) |  |  |
General and administrative expenses | (165,896) |  | (177,097) |  | (111,665) |
Other revenues (expenses), net | (87,455) |  | (38,990) |  | (441,601) |
Result of equity in investees | 2,512,087 |  | 2,332,609 |  | 1,746,263 |
| 2,258,736 |  | 2,116,522 |  | 1,192,997 |
Operating income before financial results | 2,258,736 |  | 2,116,522 |  | 1,192,997 |
Financial income (expenses) |  |  |
Financial revenues | 211,411 |  | 145,881 |  | 57,658 |
Financial expenses | (147,583) |  | (115,669) |  | (177,375) |
| 63,828 |  | 30,212 |  | (119,717) |
Operating income | 2,322,564 |  | 2,146,734 |  | 1,073,280 |
Income tax and social contribution |  |  |
Income tax and social contribution | 6,732 |  | (5,737) |  | — |
Deferred income tax and social contribution | 16,645 |  | 17,080 |  | 164,539 |
| 23,377 |  | 11,343 |  | 164,539 |
Net income from continuing operations | 2,345,941 |  | 2,158,077 |  | 1,237,819 |
Discontinued operations |  |  |
Net income (loss) from discontinued operations | 463,690 |  | 100,733 |  | (125,812) |
Net income | 2,809,631 |  | 2,258,810 |  | 1,112,007 |
BASIC EARNING PER SHARE ATTRIBUTED TO CONTROLLING SHAREHOLDERS – Expressed in Brazilian Reais |  |  |
Common shares | 0.89163 |  | 0.78574 |  | 0.38839 |
Class A preferred shares | 0.98165 |  | 0.90931 |  | 0.50343 |
Class B preferred shares | 0.98086 |  | 0.80600 |  | 0.41745 |
DILUTED EARNING PER SHARE ATTRIBUTED TO CONTROLLING SHAREHOLDERS – Expressed in Brazilian Reais |  |  |
Common shares | 0.89051 |  | 0.78574 |  | 0.38839 |
Class A preferred shares | 0.98165 |  | 0.90931 |  | 0.50343 |
Class B preferred shares | 0.98087 |  | 0.80600 |  | 0.41745 |
Schedule of condensed statements of comprehensive income |
| 12.31.2024 | 12.31.2023 | 12.31.2022
NET INCOME | 2,809,631 |  | 2,258,810 |  | 1,112,007 |
Other comprehensive income |  |  |
Items that will never be reclassified to profit or loss |  |  |
Adjustments related to actuarial liabilities |  |  |
Post employment benefits | 9,483 |  | (25,082) |  | (11,336) |
Post employment benefits - equity | 233,629 |  | (234,283) |  | 209,991 |
Taxes on other comprehensive income | (3,224) |  | 8,528 |  | 3,854 |
Items that may be reclassified to profit or loss |  |  |
Adjustments related to financial assets - equity | (184) |  | (2,942) |  | 4,757 |
Total comprehensive income, net of taxes | 239,704 |  | (253,779) |  | 207,266 |
TOTAL COMPREHENSIVE INCOME | 3,049,335 |  | 2,005,031 |  | 1,319,273 |
Schedule of condensed statements of cash flows |
| 12.31.2024 | 12.31.2023 | 12.31.2022
Net cash generated from operating activities | (183,674) |  | 811,605 |  | 3,079,427 |
Cash flow from investing activities |  |  |
Financial investments | 15,832 |  | (6,109) |  | (5,636) |
Loans and financing granted to related parties | (22,200) |  | (236,024) |  | (146,063) |
Receipt of loans and financing granted to related parties | 22,200 |  | 282,087 |  | 100,000 |
Investment disposal | 2,066 |  | 14,533 |  | — |
Additions in investments | (613,150) |  | (61,950) |  | (4,829) |
Additions to property, plant and equipment | (17) |  | (1,659) |  | (4,436) |
Additions to intangible assets | (2,378) |  | (1,742) |  | (1,592) |
Net cash used in investing activities from continuing operations | (597,647) |  | (10,864) |  | (62,556) |
Net cash generated by investment activities from discontinued operations | 467,566 |  | (35,000) |  | — |
Net cash used from investing activities | (130,081) |  | (45,864) |  | (62,556) |
Cash flow from financing activities |  |  |
Amortization of principal - loans and financing | — |  | — |  | (774,899) |
Amortization of principal - debentures | — |  | — |  | (500,000) |
Payments of principal of lease liabilities | (709) |  | (512) |  | (378) |
Capital increase | — |  | 2,031,619 |  | — |
Transaction costs in capital increase | — |  | (14,941) |  | — |
Share buyback | (50,044) |  | — |  | — |
Dividends and interest on own capital paid | (1,586,565) |  | (750,371) |  | (2,167,769) |
Net cash used in financing activities | (1,637,318) |  | 1,265,795 |  | (3,443,046) |
Total effects on cash and cash equivalents | (1,951,073) |  | 2,031,536 |  | (426,175) |
Cash and cash equivalents at the beginning of the period | 2,231,413 |  | 199,877 |  | 626,052 |
Cash and cash equivalents at the end of the period | 280,340 |  | 2,231,413 |  | 199,877 |
Change in cash and cash equivalents | (1,951,073) |  | 2,031,536 |  | (426,175) |
Schedule of outstanding balances with related parties |
| 12.31.2024 | 12.31.2023
Assets |  |
Structure sharing (a) | 4,754 |  | 54 |
UEGA - loan agreement (b) | — |  | 35,507 |
| 4,754 |  | 35,561 |
Liabilities |  |
Structure sharing (a) | 1,690 |  | 1,838 |
Elejor advance | 5,851 |  | 5,851 |
| 7,541 |  | 7,689 |
Schedule of investments in subsidiaries |
| 12.31.2024 | 12.31.2023
Copel Geração e Transmissão | 14,239,420 |  | 12,551,604 |
Copel Distribuição | 7,665,584 |  | 6,782,865 |
Copel Serviços | 63,270 |  | 54,323 |
Copel Comercialização | 288,626 |  | 342,204 |
Elejor | 8,480 |  | 9,235 |
Other investments (a) | 166,488 |  | 166,006 |
| 22,431,868 |  | 19,906,237 |
(a) The information regarding joint ventures, associates and other investments are presented in Note 14.
Schedule of dividends receivable |
| 12.31.2024 | 12.31.2023
Subsidiaries |  |
Copel Geração e Transmissão | 1,699,433 |  | 1,274,433 |
Copel Distribuição | 663,654 |  | 460,904 |
Copel Comercialização | 280,873 |  | 185,341 |
Compagas | — |  | 12,400 |
UEG Araucária | — |  | 8,756 |
Joint ventures and Associates |  |
Dona Francisca | 54 |  | 514 |
Other investments | 417 |  | 58 |
| 2,644,431 |  | 1,942,406 |
Schedule of provisions for risks |
| 12.31.2024 | 12.31.2023
Tax Claim | 190,571 |  | 167,062 |
Labor | 5,099 |  | 4,812 |
Employee benefits | 375 |  | 290 |
Civil | 11,078 |  | 690,019 |
| 207,123 |  | 862,183 |
Schedule of restricted subsidiaries net assets |
| 12.31.2024 | 12.31.2023
Copel Geração e Transmissão | 14,239,420 |  | 12,748,168 |
Copel Distribuição | 7,665,584 |  | 6,782,866 |
Compagas | — |  | 514,666 |
UEG Araucária | — |  | 317,611 |
| 21,905,004 |  | 20,363,311 |
Schedule of expected undiscounted settlement values of the liabilities | The following table shows the expected undiscounted settlement values of the Copel liabilities, in each time range:
| Interest (a) | Less than 1 month | 1 to 3 months | 3 months to 1 year | 1 to 5 years | Over 5 years | Total
12.31.2024 |  |  |  |  |  |  |
Suppliers | — |  | 3,356 |  | — |  | 6 |  | — |  | — |  | 3,362 |
Lease liability | 4.35% a 15.55% a.a. | 82 |  | 168 |  | 761 |  | 3,016 |  | 7,463 |  | 11,490 |
|  | 3,438 |  | 168 |  | 767 |  | 3,016 |  | 7,463 |  | 14,852 |
(a) Effective interest rate - weighted average.

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