CELSIA S.A. E.S.P. (BVC:CELSIA)

CELSIA S.A. E.S.P. Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	764,255	215,728	556,498	211,739	252,799	399,547
Accounts Receivable	1,918,409	2,544,287	1,690,173	1,161,166	829,557	599,488
Other Receivables	416,790	176,070	118,336	81,625	47,416	24,079
Inventory	161,686	203,785	128,679	142,036	133,104	167,136
Other Current Assets	256,917	422,402	136,035	2,972,957	72,071	236,344
Total Current Assets	3,518,057	3,562,272	2,629,721	4,569,523	1,334,947	1,426,594
Property, Plant & Equipment	10,021,463	10,438,924	9,769,525	9,094,001	9,156,723	8,430,967
Goodwill	248,107	248,108	248,108	303,814	986,782	958,924
Other Intangible Assets	221,037	182,993	120,612	131,840	323,489	353,692
Long-Term Investments	737,028	546,261	578,785	568,100	544,357	250,498
Long-Term Deferred Tax Assets	33,698	10,499	-	-	2,585	2,189
Long-Term Accounts Receivable	19,899	122,144	326,350	128,089	217,534	289,372
Other Long-Term Assets	1,236	965	81,704	138,603	115,071	98,423
Total Assets	14,800,525	15,112,166	13,754,805	14,933,970	12,681,488	11,810,659
Accounts Payable	2,539,420	3,137,700	2,320,962	1,375,461	831,295	692,408
Accrued Expenses	78,608	156,123	142,975	132,514	63,542	59,718
Current Portion of Long-Term Debt	2,812,600	1,675,906	997,576	495,008	492,083	483,336
Current Unearned Revenue	-	-	-	-	474	1,587
Current Portion of Leases	6,309	18,090	19,911	15,753	13,408	2,795
Current Income Taxes Payable	171,419	46,684	47,316	125,137	72,562	70,448
Other Current Liabilities	176,408	156,167	115,519	1,118,249	198,917	745,419
Total Current Liabilities	5,784,764	5,190,670	3,644,259	3,262,122	1,672,281	2,055,711
Long-Term Debt	3,203,680	3,901,980	3,991,482	4,284,639	3,982,114	3,382,519
Long-Term Leases	33,519	21,808	39,113	40,539	54,850	58,430
Pension & Post-Retirement Benefits	131,495	131,368	119,636	98,475	121,408	140,894
Long-Term Deferred Tax Liabilities	476,090	442,674	419,929	428,151	417,240	325,585
Other Long-Term Liabilities	26,349	30,513	23,654	122,640	111,674	106,865
Total Liabilities	9,655,896	9,719,013	8,238,073	8,236,566	6,359,567	6,070,004
Common Stock	267.49	267	267	267	267	267
Additional Paid-In Capital	1,818,633	1,818,633	1,818,633	1,822,196	1,822,196	1,822,196
Retained Earnings	31,915	561,654	513,487	735,513	803,391	773,927
Treasury Stock	-	-76,062	-522	-	-	-
Comprehensive Income & Other	1,592,367	1,353,763	1,483,312	2,520,284	2,220,509	1,951,936
Total Common Equity	3,443,183	3,658,255	3,815,177	5,078,260	4,846,363	4,548,326
Minority Interest	1,701,446	1,734,898	1,701,555	1,619,144	1,475,558	1,192,329
Shareholders' Equity	5,144,629	5,393,153	5,516,732	6,697,404	6,321,921	5,740,655
Total Liabilities & Equity	14,800,525	15,112,166	13,754,805	14,933,970	12,681,488	11,810,659
Total Debt	6,056,108	5,617,784	5,048,082	4,835,939	4,542,455	3,927,080
Net Cash (Debt)	-5,291,853	-5,402,056	-4,491,584	-4,624,200	-4,289,656	-3,527,533
Net Cash Per Share	-	-5125.76	-4197.87	-4321.79	-4009.13	-3296.84
Filing Date Shares Outstanding	-	1,051	1,070	1,070	1,070	1,070
Total Common Shares Outstanding	-	1,051	1,070	1,070	1,070	1,070
Working Capital	-2,266,707	-1,628,398	-1,014,538	1,307,401	-337,334	-629,117
Book Value Per Share	-	3480.66	3565.70	4746.16	4529.43	4250.88
Tangible Book Value	2,974,038	3,227,154	3,446,457	4,642,606	3,536,092	3,235,710
Tangible Book Value Per Share	-	3070.49	3221.09	4339.00	3304.84	3024.11
Land	-	206,678	202,978	176,722	265,001	242,243
Buildings	-	230,348	237,439	239,743	235,943	231,224
Machinery	-	1,065,022	956,729	723,530	588,066	593,109
Construction In Progress	-	2,936,766	2,460,478	2,544,565	1,432,106	950,903

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.