Grupo IMSA Balance Sheet

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	144,914	107,152	123,960	73,924
Short-Term Investments	45,988	68,090	38,265	1,493
Cash & Short-Term Investments	190,902	175,242	162,224	75,417
Cash Growth	-40.06%	8.03%	115.10%	-
Receivables	85,668	87,412	135,966	134,255
Inventory	49,964	68,300	132,929	98,087
Prepaid Expenses	1,862	2,013	4,059	1,646
Other Current Assets	10,397	29,743	5,924	5,883
Total Current Assets	338,794	362,710	441,102	315,287
Property, Plant & Equipment	44,421	81,556	174,173	149,484
Long-Term Investments	2,147	2,300	5,590	7,498
Goodwill	10,183	10,517	13,019	10,241
Other Intangible Assets	225.25	298.59	433.5	43.67
Long-Term Accounts Receivable	745.75	783.09	1,236	1,184
Long-Term Deferred Tax Assets	19,497	29,188	55,900	53,163
Other Long-Term Assets	47,797	46,735	57,108	57,820
Total Assets	463,808	534,087	748,563	594,722
Accounts Payable	34,904	52,183	63,323	75,354
Accrued Expenses	13,570	17,990	40,495	19,556
Short-Term Debt	-	1,240	1,345	1,729
Current Portion of Long-Term Debt	882.88	4,810	5,550	3,759
Current Portion of Leases	97.4	208.72	1,454	419.53
Current Income Taxes Payable	24,311	12,376	19,572	4,089
Current Unearned Revenue	-	-	1,282	16,931
Other Current Liabilities	7,193	27,124	66,749	25,783
Total Current Liabilities	80,957	115,932	199,772	147,621
Long-Term Debt	-	-	1,152	1,876
Long-Term Leases	384.02	384.02	10,742	11,359
Long-Term Deferred Tax Liabilities	766.45	14,114	20,513	17,625
Total Liabilities	83,067	131,468	233,394	179,628
Common Stock	161.36	161.36	161.36	161.36
Retained Earnings	114,662	112,871	54,479	15,731
Comprehensive Income & Other	265,918	281,548	460,565	399,223
Total Common Equity	380,741	394,580	515,206	415,115
Minority Interest	-	8,039	-37.4	-21.16
Shareholders' Equity	380,741	402,620	515,168	415,094
Total Liabilities & Equity	463,808	534,087	748,563	594,722
Total Debt	1,364	6,642	20,243	19,142
Net Cash (Debt)	189,538	168,600	141,981	56,275
Net Cash Growth	-39.51%	18.75%	152.30%	-
Net Cash Per Share	30794.98	14491.91	8799.03	3487.52
Filing Date Shares Outstanding	8.83	11.63	16.14	16.14
Total Common Shares Outstanding	8.83	11.63	16.14	16.14
Working Capital	257,836	246,778	241,331	167,666
Book Value Per Share	43117.53	33915.90	31928.99	25726.08
Tangible Book Value	370,334	383,764	501,753	404,830
Tangible Book Value Per Share	41938.88	32986.22	31095.29	25088.67
Land	11,144	17,366	36,224	31,288
Buildings	19,139	41,656	78,192	62,694
Machinery	37,456	95,431	209,774	166,127

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