Grupo IMSA 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	102,105	95,891	122,337	107,152	123,960	73,924
Short-Term Investments	7,959	34,621	78,746	68,090	38,265	1,493
Cash & Short-Term Investments	110,064	130,513	201,083	175,242	162,224	75,417
Cash Growth	-59.79%	-35.09%	14.75%	8.03%	115.10%	-
Receivables	80,562	60,495	79,634	87,412	135,966	134,255
Inventory	31,917	35,095	37,967	68,300	132,929	98,087
Prepaid Expenses	-	1,501	1,805	2,013	4,059	1,646
Other Current Assets	3,388	623.55	11,725	29,743	5,924	5,883
Total Current Assets	225,932	228,228	332,214	362,710	441,102	315,287
Property, Plant & Equipment	43,397	41,638	36,166	81,556	174,173	149,484
Long-Term Investments	-	2,252	2,105	2,300	5,590	7,498
Goodwill	9,367	9,096	9,486	10,517	13,019	10,241
Other Intangible Assets	123.15	132.31	206.07	298.59	433.5	43.67
Long-Term Accounts Receivable	1,099	1,099	1,089	783.09	1,236	1,184
Long-Term Deferred Tax Assets	19,089	18,799	18,463	29,188	55,900	53,163
Other Long-Term Assets	71,875	68,565	37,813	46,735	57,108	57,820
Total Assets	370,883	369,809	437,541	534,087	748,563	594,722
Accounts Payable	44,418	30,818	27,103	52,183	63,323	75,354
Accrued Expenses	3,342	11,427	11,877	19,032	40,495	19,556
Short-Term Debt	-	-	-	-	1,345	1,729
Current Portion of Long-Term Debt	-	-	-	5,845	5,550	3,759
Current Portion of Leases	65.06	253.48	207.49	208.72	1,454	419.53
Current Income Taxes Payable	14,900	11,127	18,346	12,376	19,572	4,089
Current Unearned Revenue	-	-	-	-	1,282	16,931
Other Current Liabilities	5,393	7,916	6,353	26,287	66,749	25,783
Total Current Liabilities	68,118	61,542	63,886	115,932	199,772	147,621
Long-Term Debt	-	-	-	-	1,152	1,876
Long-Term Leases	-	-	225.56	384.02	10,742	11,359
Pension & Post-Retirement Benefits	1,055	1,088	1,034	1,038	1,215	1,147
Long-Term Deferred Tax Liabilities	389.71	486.91	1,013	14,114	20,513	17,625
Other Long-Term Liabilities	-	-	-	0	-	-
Total Liabilities	69,563	63,116	66,158	131,468	233,394	179,628
Common Stock	161.36	161.36	161.36	161.36	161.36	161.36
Retained Earnings	29,263	97,905	111,861	112,871	54,479	15,731
Comprehensive Income & Other	271,896	208,627	259,361	281,548	460,565	399,223
Total Common Equity	301,320	306,693	371,383	394,580	515,206	415,115
Minority Interest	-	-	-	8,039	-37.4	-21.16
Shareholders' Equity	301,320	306,693	371,383	402,620	515,168	415,094
Total Liabilities & Equity	370,883	369,809	437,541	534,087	748,563	594,722
Total Debt	65.06	253.48	433.06	6,438	20,243	19,142
Net Cash (Debt)	109,999	130,259	200,650	168,805	141,981	56,275
Net Cash Growth	-59.76%	-35.08%	18.87%	18.89%	152.30%	-
Net Cash Per Share	21004.93	21629.09	22722.84	14509.49	8799.03	3487.52
Filing Date Shares Outstanding	5.71	6.02	8.83	11.63	16.14	16.14
Total Common Shares Outstanding	5.71	6.02	8.83	11.63	16.14	16.14
Working Capital	157,813	166,686	268,328	246,778	241,331	167,666
Book Value Per Share	52729.33	50925.40	42057.71	33915.90	31928.99	25726.08
Tangible Book Value	291,830	297,464	361,691	383,764	501,753	404,830
Tangible Book Value Per Share	51068.56	49393.00	40960.14	32986.22	31095.29	25088.67
Land	-	7,723	7,897	17,366	36,224	31,288
Buildings	-	16,175	14,772	41,656	78,192	62,694
Machinery	-	38,471	33,044	95,431	209,774	166,127