BCBA:OEST Balance Sheet

Financials in millions ARS. Fiscal year is January - December.

Millions ARS. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	13,577	16,494	6,599	5,551	2,085
Short-Term Investments	15,270	2,435	3,234	4,107	0.01
Cash & Short-Term Investments	28,847	18,929	9,834	9,658	2,085
Cash Growth	52.40%	92.49%	1.82%	363.23%	39.06%
Accounts Receivable	6,006	7,713	5,385	2,276	1,056
Other Receivables	2,381	1,992	1,397	665.26	267.86
Receivables	8,387	9,705	6,782	2,942	1,324
Inventory	317	244	111.93	98.7	33.92
Prepaid Expenses	-	-	-	-	0.67
Other Current Assets	10,324	9,192	11,601	4,259	3,013
Total Current Assets	47,875	38,070	28,329	16,957	6,456
Property, Plant & Equipment	6,055	6,418	4,648	1,626	512.92
Long-Term Investments	222	313	374.31	108.59	36.34
Other Intangible Assets	253,293	203,716	217,640	55,891	17,189
Other Long-Term Assets	-	-	1,960	923.79	304.32
Total Assets	307,445	248,517	252,950	75,507	24,499
Accounts Payable	3,626	5,488	3,392	2,600	559.8
Accrued Expenses	7,680	8,091	5,327	3,153	1,081
Current Income Taxes Payable	1,913	2,009	1,320	315.47	169.87
Current Unearned Revenue	204	121	168.12	54.66	55.5
Other Current Liabilities	9,045	8,158	10,107	2,401	2,281
Total Current Liabilities	22,468	23,867	20,314	8,524	4,147
Long-Term Deferred Tax Liabilities	92,633	72,548	78,635	23,873	7,861
Other Long-Term Liabilities	19,673	16,369	8,253	4,035	1,254
Total Liabilities	134,774	112,784	107,202	36,432	13,262
Common Stock	160	160	160	160	160
Retained Earnings	74,258	37,320	70,937	4,721	205.13
Comprehensive Income & Other	98,253	98,253	74,651	34,194	10,872
Shareholders' Equity	172,671	135,733	145,748	39,075	11,237
Total Liabilities & Equity	307,445	248,517	252,950	75,507	24,499
Net Cash (Debt)	28,847	18,929	9,834	9,658	2,085
Net Cash Growth	52.40%	92.49%	1.82%	363.23%	67.88%
Net Cash Per Share	180.29	118.31	61.46	60.36	13.03
Filing Date Shares Outstanding	160	160	160	160	160
Total Common Shares Outstanding	160	160	160	160	160
Working Capital	25,407	14,203	8,014	8,433	2,309
Book Value Per Share	1079.19	848.33	910.92	244.22	70.23
Tangible Book Value	-80,622	-67,983	-71,892	-16,816	-5,952
Tangible Book Value Per Share	-503.89	-424.89	-449.32	-105.10	-37.20
Machinery	30,173	30,706	24,466	11,133	3,372
Construction In Progress	244	273	565.08	469.99	92.45

Source: S&P Global Market Intelligence. Standard template. Financial Sources.