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

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	416,353	284,327	215,728	556,498	211,739	252,799
Accounts Receivable	1,334,813	1,425,463	2,544,287	1,690,173	1,161,166	829,557
Other Receivables	292,487	190,065	176,070	118,336	81,625	47,416
Inventory	138,293	146,149	203,785	128,679	142,036	133,104
Other Current Assets	257,700	242,226	422,402	136,035	2,972,957	72,071
Total Current Assets	2,439,646	2,288,230	3,562,272	2,629,721	4,569,523	1,334,947
Property, Plant & Equipment	10,479,098	10,581,061	10,438,924	9,769,525	9,094,001	9,156,723
Goodwill	248,107	248,108	248,108	248,108	303,814	986,782
Other Intangible Assets	223,092	233,553	182,993	120,612	131,840	323,489
Long-Term Investments	749,474	790,358	546,261	578,785	568,100	544,357
Long-Term Deferred Tax Assets	46,434	39,238	10,499	-	-	2,585
Long-Term Accounts Receivable	21,107	18,635	122,144	326,350	128,089	217,534
Other Long-Term Assets	2,474	2,362	965	81,704	138,603	115,071
Total Assets	14,209,432	14,201,545	15,112,166	13,754,805	14,933,970	12,681,488
Accounts Payable	1,670,900	1,633,982	3,137,700	2,320,962	1,375,461	831,295
Accrued Expenses	60,033	133,346	156,123	142,975	132,514	63,542
Current Portion of Long-Term Debt	771,038	1,084,895	1,675,906	997,576	495,008	492,083
Current Unearned Revenue	-	-	-	-	-	474
Current Portion of Leases	8,525	12,077	18,090	19,911	15,753	13,408
Current Income Taxes Payable	81,062	33,981	46,684	47,316	125,137	72,562
Other Current Liabilities	143,453	127,909	156,167	115,519	1,118,249	198,917
Total Current Liabilities	2,735,010	3,026,190	5,190,670	3,644,259	3,262,122	1,672,281
Long-Term Debt	4,525,872	3,926,018	3,901,980	3,991,482	4,284,639	3,982,114
Long-Term Leases	20,700	19,419	21,808	39,113	40,539	54,850
Pension & Post-Retirement Benefits	132,434	131,580	131,368	119,636	98,475	121,408
Long-Term Deferred Tax Liabilities	517,775	494,906	442,674	419,929	428,151	417,240
Other Long-Term Liabilities	1,437,264	1,438,486	30,513	23,654	122,640	111,674
Total Liabilities	9,369,054	9,036,599	9,719,013	8,238,073	8,236,566	6,359,567
Common Stock	267.49	267	267	267	267	267
Additional Paid-In Capital	1,818,633	1,818,633	1,818,633	1,818,633	1,822,196	1,822,196
Retained Earnings	-104,553	494,327	561,654	513,487	735,513	803,391
Treasury Stock	-	-158,104	-76,062	-522	-	-
Comprehensive Income & Other	1,472,536	1,266,149	1,353,763	1,483,312	2,520,284	2,220,509
Total Common Equity	3,186,883	3,421,272	3,658,255	3,815,177	5,078,260	4,846,363
Minority Interest	1,653,495	1,743,674	1,734,898	1,701,555	1,619,144	1,475,558
Shareholders' Equity	4,840,378	5,164,946	5,393,153	5,516,732	6,697,404	6,321,921
Total Liabilities & Equity	14,209,432	14,201,545	15,112,166	13,754,805	14,933,970	12,681,488
Total Debt	5,326,135	5,042,409	5,617,784	5,048,082	4,835,939	4,542,455
Net Cash (Debt)	-4,909,782	-4,758,082	-5,402,056	-4,491,584	-4,624,200	-4,289,656
Net Cash Per Share	-4753.32	-4547.21	-5125.76	-4197.87	-4321.79	-4009.13
Filing Date Shares Outstanding	1,033	1,033	1,051	1,070	1,070	1,070
Total Common Shares Outstanding	1,033	1,033	1,051	1,070	1,070	1,070
Working Capital	-295,365	-737,960	-1,628,398	-1,014,538	1,307,401	-337,334
Book Value Per Share	3085.33	3312.25	3480.66	3565.70	4746.16	4529.43
Tangible Book Value	2,715,684	2,939,611	3,227,154	3,446,457	4,642,606	3,536,092
Tangible Book Value Per Share	2629.14	2845.94	3070.49	3221.09	4339.00	3304.84
Land	-	210,474	206,678	202,978	176,722	265,001
Buildings	-	221,510	230,348	237,439	239,743	235,943
Machinery	-	1,116,615	1,065,022	956,729	723,530	588,066
Construction In Progress	-	3,359,801	2,936,766	2,460,478	2,544,565	1,432,106

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