BCBA:OEST Balance Sheet

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

Millions ARS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	16,760	12,538	6,599	5,551	2,085	855.21
Short-Term Investments	9,054	1,851	3,234	4,107	0.01	644.15
Cash & Short-Term Investments	25,814	14,389	9,834	9,658	2,085	1,499
Cash Growth	168.78%	46.32%	1.82%	363.23%	39.06%	13.04%
Accounts Receivable	5,755	5,863	5,385	2,276	1,056	590.09
Other Receivables	1,046	1,514	1,397	665.26	267.86	147.27
Receivables	6,801	7,377	6,782	2,942	1,324	737.36
Inventory	349	186.67	111.93	98.7	33.92	28.08
Prepaid Expenses	-	-	-	-	0.67	-
Other Current Assets	10,457	6,989	11,601	4,259	3,013	1,470
Total Current Assets	43,421	28,941	28,329	16,957	6,456	3,735
Property, Plant & Equipment	5,767	4,877	4,648	1,626	512.92	332.74
Long-Term Investments	206	237.82	374.31	108.59	36.34	60.9
Other Intangible Assets	232,289	154,860	217,640	55,891	17,189	8,465
Other Long-Term Assets	-	-	1,960	923.79	304.32	160.46
Total Assets	281,683	188,916	252,950	75,507	24,499	12,754
Accounts Payable	4,136	4,172	3,392	2,600	559.8	345.78
Accrued Expenses	7,451	6,152	5,327	3,153	1,081	562.14
Short-Term Debt	-	-	-	-	-	257.43
Current Income Taxes Payable	1,872	1,526	1,320	315.47	169.87	69.96
Current Unearned Revenue	212	91.53	168.12	54.66	55.5	4.86
Other Current Liabilities	8,487	6,201	10,107	2,401	2,281	1,649
Total Current Liabilities	22,158	18,143	20,314	8,524	4,147	2,889
Long-Term Deferred Tax Liabilities	84,288	55,150	78,635	23,873	7,861	3,064
Other Long-Term Liabilities	18,041	12,443	8,253	4,035	1,254	569.56
Total Liabilities	124,487	85,735	107,202	36,432	13,262	6,523
Common Stock	160	160	160	160	160	160
Retained Earnings	65,952	28,369	70,937	4,721	205.13	568.04
Comprehensive Income & Other	91,084	74,651	74,651	34,194	10,872	5,503
Shareholders' Equity	157,196	103,180	145,748	39,075	11,237	6,231
Total Liabilities & Equity	281,683	188,916	252,950	75,507	24,499	12,754
Total Debt	-	-	-	-	-	257.43
Net Cash (Debt)	25,814	14,389	9,834	9,658	2,085	1,242
Net Cash Growth	168.78%	46.32%	1.82%	363.23%	67.88%	-6.37%
Net Cash Per Share	161.34	89.93	61.46	60.36	13.03	7.76
Filing Date Shares Outstanding	160	160	160	160	160	160
Total Common Shares Outstanding	160	160	160	160	160	160
Working Capital	21,263	10,798	8,014	8,433	2,309	845.63
Book Value Per Share	982.48	644.88	910.92	244.22	70.23	38.95
Tangible Book Value	-75,093	-51,680	-71,892	-16,816	-5,952	-2,234
Tangible Book Value Per Share	-469.33	-323.00	-449.32	-105.10	-37.20	-13.96
Machinery	27,719	23,342	24,466	11,133	3,372	1,791
Construction In Progress	76	206.83	565.08	469.99	92.45	-

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